The Impact of Corporate Governance on the Quality of Accounting Information: Research Based on Listed Companies on Vietnam's Stock Exchange

Purpose: This research aims to evaluate the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange.   Theoretical framework: Corporate governance focuses on the structure of ownership, the characteristics of director and supervisory boards. The quality of accounting information is evaluated under the perspectives of information users and information auditors.   Design/methodology/approach: This research analyzes primary and secondary data from 193 listed companies as of 2021 and uses both qualitative and quantitative research methods.   Findings: The results show that the factors affecting corporate governance that have a proportional impact on the quality of accounting information include: Government ownership, Supervisory Board ownership, major shareholders ownership, number of board members, professional qualifications of the association board of directors, and that have an inverse impact is the duality between the Board of directors and the managing directors, and that have no impact are the number of members in the supervisory Board and professional qualifications of the supervisory board.   Research, Practical & Social implications: From the research results, the authors propose recommendations to improve the quality of accounting information through corporate governance.   Originality/value: The value of the study is pointing out the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange meaningful in creating trust among users to attract investment domestically and internationally

Dealing With Non-Performing Loans During The Bank Restructuring Process in Vietnam: Assessment Using The AHP and TOPSIS Methods

This article aims to assess the solutions that have been implemented in Vietnam to deal with non-performing loan(s) (NPLs) in the banking system. By trying to build evaluation criteria through a literature review and an expert survey, as well as using the analytic hierarchy process (AHP) and technique for order preference by similarity to ideal solution (TOPSIS), this research measures the effectiveness of the resolution of NPLs in Vietnam through many factors. The empirical results show that, in the past, the banking system in Vietnam has not dealt very well with bad debt, as it mostly uses traditional methods such as NPL write-offs by loan loss reserves or the liquidation of collateral. Based on our consideration of the NPLs’ resolutions that the Vietnamese banking system has implemented recently, we propose some suggestions to improve the necessary conditions for applying more market-based solutions, such as debt-equity swaps and securitization to thoroughly resolve the NPLs in Vietna

Uma pesquisa-ação de 3 anos em uma universidade vietnamita: Alunos como cogeradores de conteúdo das aulas

In the context of the 4th Industrial Revolution with unlimited technological advancement and innovation, how can educators innovate their teaching and facilitate their students in their learning process, so that students can accumulate required skills and achieve the set learning outcomes of each course they take? In order to find out the answer, the authors have revised some literature concerning BYOD trend, active learning strategies, flipped classroom and learner-generated content as the theoretical base for their study. Action research has been conducted at a Vietnamese university with the participation of English-majored students in Theory of English Translation and Interpreting classes from 3 different intakes. The findings include students’ positive perception towards the content-generation practices. Some achievements and challenges in the teaching and learning process have also been reported. This paper also recommends further studies so that the practice could be utilized to the best outcomes.En el contexto de la Cuarta Revolución Industrial con un avance tecnológico e innovación ilimitados, ¿cómo pueden los educadores innovar su enseñanza y facilitar a sus estudiantes su proceso de aprendizaje, para que los estudiantes puedan acumular las habilidades requeridas y lograr los resultados de aprendizaje establecidos en cada curso que toman? Para encontrar la respuesta, los autores han revisado cierta literatura sobre la tendencia BYOD, las estrategias de aprendizaje activo, el aula invertida y el contenido generado por el alumno como base teórica para su estudio. Se llevó a cabo una investigación de acción en una universidad vietnamita con la participación de estudiantes con especialización en inglés en clases de Teoría de la traducción e interpretación en inglés de 3 tomas diferentes. Los hallazgos incluyen la percepción positiva de los estudiantes hacia las prácticas de generación de contenidos. También se reportan algunos logros y desafíos en el proceso de enseñanza y aprendizaje. Este documento también recomienda más estudios para que la práctica pueda utilizarse con los mejores resultados.No contexto da 4ª Revolução Industrial, com avanço tecnológico e inovação ilimitados, como os educadores podem inovar seu ensino e facilitar seus alunos em seu processo de aprendizagem, para que os alunos possam acumular as habilidades necessárias e alcançar os resultados de aprendizagem definidos de cada curso que fazem? Para encontrar a resposta, os autores revisaram alguma literatura sobre a tendência BYOD, estratégias de aprendizagem ativa, sala de aula invertida e conteúdo gerado pelo aluno como base teórica para seu estudo. Uma pesquisa-ação foi realizada em uma universidade vietnamita com a participação de alunos formados em inglês nas aulas de Teoria da Tradução e Interpretação do Inglês de 3 diferentes entradas. Os resultados incluem a percepção positiva dos alunos em relação às práticas de geração de conteúdo. Algumas conquistas e desafios no processo de ensino e aprendizagem também foram relatados. Este artigo também recomenda mais estudos para que a prática possa ser utilizada para os melhores resultados

The Efficiency and the Performance of the Logistics Global Supply Chain Activities to Vietnam Exportation: an Empirical Case Study

Purpose: This research paper aims to determine the factors affecting the efficiency and logistics performance index (LPI) of Vietnam's exports to foreign partners during 2018-2022 are due to the impact of the COVID-19 pandemic.   Theoretical Framework: Based on the primary factors affecting the efficiency and performance of global supply chain activities in logistics for Vietnam's exports, including practical impact and logistics results of enterprises in Vietnam. Based on the primary factors affecting the efficiency and performance of global supply chain activities in logistics for Vietnam's exports, including (1). Customs efficiency (speed, simplicity and predictability of customs clearance procedures) (2). Quality of infrastructure related to trade and transport, including Roads, railways, ports, airports, warehouses and information technology ...(3). The level of ease when arranging to transport import and export goods with competitive prices (costs such as warehousing fees, port fees, tolls ... ) (4). Capacity and quality of logistics service providers ... (5). Ability to track and trace shipments. (6). Timeliness of the shipment to the destination within the specified time limit. The practical impact and logistics results of enterprises in Vietnam.   Method: The panel approach allows the authors to explore the heterogeneity in data across countries. Fixed effects (FE) and random effects (RE) models were used to estimate the model. Then, the Hausman test is carried out to decide which model is appropriate. The data were collected from 240 observations from Vietnam and 80 major export partner countries of Vietnam.   Findings: The research results show that the cost, time and capacity of providing logistics services have the most significant impact on Vietnam's exports.   Practical & social implications: Overall, to increase the efficiency and logistics efficiency of enterprises. The Vietnamese Government needs to cooperate and propose ideas to partner countries to improve logistics activities for exports from Vietnam. Logistics is beginning to play an increasingly important role in the competitiveness of economies.   Originality values: This study also confirms the sustainability of the extended gravity model using OLS and RE methods by substituting different variables for the country's logistics efficiency and solving the endogenous problem in the model while applying the regression method to industrial variables. We find that an 1% improvement in Vietnam's logistics would increase Vietnam's exports by 1.443%, and an 1% improvement in a partner country’s performance would help promote Vietnam's exports to this country by 0.546%

The Relationship between Budget Revenue - expenditure and Inflation in Vietnam: Viewed from the Results of Quantitative Analysis

The research examines the relationship between budget revenue expenditure and inflation in Vietnam, with time series data on budget revenue expenditure and the consumer price index (CPI) (representing the inflation variable in Vietnam). Data were collected from the International Financial Statistics (IFS-IMF), General Statistics Office (GSO) in the period of 2005-2022. The author used Eview software to build a linear relationship log-log of budget revenue - -expenditure and CPI in the case of the Vietnamese economy. Quantitative analysis results show that when budget revenue increased by 1%, CPI increased by 0.249674%, when budget expenditure increased by 1%, CPI increased by 0.298316%. Raising budget revenue to raise budget expenditure will result in higher inflation during the research period in Vietnam. From the theoretical basis, research overview, and quantitative analysis results, the research team makes some recommendations for fiscal policy in Vietnam in the current context

STUDY ON REMOVING COLOR IN THE EXTRACT SOLUTION FROM VEGETABLES FOR ANALYZING ORGANOCHLORIDE PESTICIDES RESIDUE IN HANOI MARKETS

Joint Research on Environmental Science and Technology for the Eart

SEASONAL VARIATION OF PHYTOPLANKTON FUNCTIONAL GROUPS IN TUYEN LAM RESERVOIR, CENTRAL HIGHLANDS, VIETNAM

Seasonal changes in freshwater phytoplankton assemblages at Tuyen Lam Reservoir in the Central Highlands of Vietnam were classified into 23 functional groups based on physiological, morphological, and ecological characteristics. A total of 168 species were recorded during 10 surveys from 2015 to 2019 at 7 sampling sites, with Chlorophyta dominating in number of species. Phytoplankton abundance varied from 0.18×105 to 21.2×105 cells/L during the study period, mainly due to cyanobacteria. Seven of the 23 functional groups were considered to be dominant (relative density > 5%).  The dominant functional groups were groups M and G in the dry season and groups M, G, P, and E in the rainy season. Group M (Microcystis aeruginosa) was the most common in both seasons, while group P (Closterium, Staurastrum, Aulacoseira), group E (Dinobryon, Synura), and group G (Sphaerocystis, Eudorina) were more common in the rainy season. The Shannon diversity index (H¢) showed that phytoplankton communities were relatively diverse and that most of the study sites were lightly polluted. However, the ecological status has deteriorated at some locations due to the overgrowth of group M, leading to eutrophication in this reservoir. This study highlights the usefulness of functional groups in the study of seasonal changes in phytoplankton dynamics. Functional groups are applied for the first time at Tuyen Lam Reservoir and can be used to predict early-stage cyanobacterial blooms in future studies

Double-Side Electromagnetic Band Gap Structure for Improving Dual-Band MIMO Antenna Performance

A double-side EBG structure with equivalent circuit model is proposed in this paper. Making H shape on surface and H with bridge shape on ground, the novel EBG that is built on FR4 substrate with height of 1.6mm, gets compact size of 8.6x8.6 mm2 at 2.6 GHz resonant frequency. Using 1x7 EBG structures for dual-band MIMO system, several performance parameters of antenna are improved. Firstly, the mutual coupling between antenna elements gets -40dB in the lower band and -30dB in the higher one with narrow distance of 0.11l from feeding point to feeding point. Then, at 2.6GHz, the antenna gain is increased significant by 160% as well as radiation efficiency of antenna is better. This improvement is unable to get in previous EBG studie

Identification and Antibiotic Resistance Edwardsiella tarda from Clown Knifefish (Chitala chitala) in the Mekong Delta, Vietnam

This investigation is intended to isolate, identify, and assess the pathogenicity of Edwardsiella tarda, which originated from diseased clown knifefish. A total of 43 isolates were obtained from infected fish samples in Hau Giang and Dong Thap provinces of the Mekong Delta, Vietnam. Two isolates of DT37 and HG41 were identified as E. tarda by morphological, biochemical, and 16S rRNA gene sequencing. Experimental challenge studies revealed that isolate DT37 leads to 83.33% at a 108 CFU/ml concentration after 60 hours. Meanwhile, in isolate HG41, mortality reached 100% within 48 hours post-injection at the highest concentration of 108 CFU/ml. The challenged clown knifefish exhibited gross signs of abnormal swimming, skin ulcerations, and petechial hemorrhages in the body. Internally, ascites with hemoperitoneum, light-colored nodules on the liver, hemorrhagic kidneys, and splenomegaly were also recorded. The LD50 of two isolates, DT37 and HG41, was 4.89 × 105 and 4.07 × 105 CFU/ml, respectively. The antibiogram result showed that most of the isolates were highly susceptible to ampicillin (65%), enrofloxacin (85%), florfenicol (100%), flumequine (90%), cefotaxime (80%), and trimethoprim and sulfamethoxazole (70%). However, the bacterial isolates were highly resistant to doxycycline (75%) and streptomycin (100%)