Determining the Price of Software Products in Software Manufacturing Firms in Vietnam

From the early 2000s to the present, Vietnam has made efforts to facilitate the development of information technology industry and to promote the growth of it market in general and software in particular. Many policies and measures to encourage the development of software firms have been issued by the government. However, despite enjoying favorable conditions from the State's support policy, software firms still face many difficulties in product consumption. In addition to illegally copying software and copyrighted software that have been severely damaged, causing great harm to manufacturers, there are also situations where products are not sold with the right value. Currently, in Vietnam there is not yet a method of calculation, as well as a complete unified accounting for the determination of software product price, each firm follows its experience. Based on data collected, both primary and secondary, we synthesize, evaluate, compare and analyze the research topic. The results show that the determination of software product price at software manufacturing firms is not very reasonable; the recognition and allocation of core software value has not been proper. So based on the findings, some recommendations are given for improving the determination of product prices at software manufacturing firms in the context of developing countries like Vietnam. Keywords: Software, core software, intangible fixed asset, license. DOI: 10.7176/EJBM/11-14-12 Publication date:May 31st 201

Investigating the elements influencing the psychological issues of reform school students

Reformatory students are those whose deviant behaviors and habits prevent them from receiving education under normal educational conditions. These students frequently lead a careless, undisciplined lifestyle, being unwilling to work and learn eager to play and demanding. Therefore, when they are admitted to reformatories with severe study and lifestyle requirements, they have great psychological difficulty adjusting to their new environment. Students’ psychological issues in adapting to reformatory learning and living regimes are difficult and psychological deficits make it challenging for students to adapt to reformatory learning and living conditions. In Vietnam, 665 students from reformatory schools were polled to determine the causes of psychological issues. According to the findings, a variety of elements contribute to students’ psychological difficulties. Individual student conditions such as health, awareness, attitudes and actions as well as inappropriate habits, living without goals or aspirations, etc. are on the subjective side of the equation. On the objective side are the students’ conditions, family, education and psychological obstacles brought on by less-than-ideal circumstances which will make it more difficult for community students to adapt. Both the new school and society must pay more attention to reformatory students in order to establish the conditions necessary for successful integration into the new school and ultimate readmission into society for these students

Morphodynamic modeling and causes of closure of My A inlet

Morphodynamics and sediment transport of the My A inlet in the low flow season are modeled using Delft3D. The simulation model takes into account the forcing of waves, tides and river flows. Model outputs of sediment transport and morphological changes of allow analysing the mechanism and cause of inlet closure. The analysis shows that longshore sediment is accreted on the northern side of the inlet both on the ebb tidal delta and along the north coast, but onshore sediment transport by wave reworking is the main process to close the inlet

Isolation, screening antimicrobial activity and identification of fungi from marine sediments of the area Thanh Lan, Co To, Vietnam

Marine environment is rich in natural product resources, including marine microorganisms, especially fungi which are not only seen as a potential source of highly applicable bioactive substances but also can provide for science new chemical structures. The objective of this study is to isolate and screen fungal strains with antibacterial activity from the marine environment. Twenty five strains of fungi were isolated from marine sediments of Thanh Lan, Co To island and assessed on antibiotic activity against 7 tested microbial strains, including three Gram-negative bacteria (Escherichia coli ATCC25922, Pseudomonas aeruginosa ATCC27853, Salmonella enterica ATCC13076), three Gram-positive bacteria (Enterococcus faecalis ATCC29212, Stapphylococus aureus ATCC25923, Bacillus cereus ATCC 13245), and the yeast Candida albicans ATCC10231. The minimum inhibitory concentration (MIC) against the tested microorganisms was determined for the crude extracts obtained from the culture broths after ethyl acetate extraction and vacuum rotary evaporation. Three strains with the highest antimicrobial activity M26, M30 and M45 were capable of inhibiting 4 - 5 of the 7 tested microorganisms with MIC values from 64 to 256 μg/ml, depending on each tested strain. Morphological and phylogenetic investigations based on 18S rRNA gene sequences of the three selected strains showed that strains M26 and M30 belonged to the genus Penicillium, whereas strain M45 belonged to the genus Neurospora. The sequences of 18S rRNA gene of three strains M26, M30 and M45 were registered on GenBank database with accession numbers: MH673730, MH673731, MH673732, respectively. Research results showed that marine environment has a great potential in isolation of fungal strains for the search for antibacterial substances as well as other biologically active compounds

Teacher returnees from overseas programs in the west: a narrative study in Vietnam

In this narrative inquiry research, our focus was on exploring teacher identity within the context of the expanding field of language teacher education and professional development. Utilizing theories of teacher identities to analyze data from interviews and reflections, we observed that conversations and stories were frequently shared in social settings, with overseas teaching practices being a substantial influence on their reflections. The findings indicated that the participants' teacher identities continually changed and dynamically evolved, particularly influenced by their engagement in overseas educational programs. Upon their return, participants expressed hope in maintaining their newly transformed perspectives on teaching and learning. In conclusion, we discussed further research directions and implications to underscore the ongoing significance of this topic

Pencil lead graphite electrochemically modified with polyglutamic acid as a sensor for detection of enrofloxacin in aqueous media

This study investigates the modification of pencil lead graphite electrodes with polyglutamic acid using an effective and fast static method to develop a sensor for the detection of enrofloxacin (ENR). The successful fabrication of pGA on the electrode surface was confirmed by scanning electron microscopy, energy dispersive X-ray analysis, and Fourier-transform infrared spectroscopy. The conditions of electrochemical modification, including the applied potentials and number of cycles in the potentiostatic process, were systematically investigated to determine their effects on the ENR electrochemical response. The pH of the electrolyte media was also explored to elucidate the electrochemical reaction mechanism of ENR. The developed electrochemical sensor was evaluated using square wave stripping voltammetry for ENR detection. Under optimal conditions, the sensor demonstrated good reproducibility with a relative standard deviation of 4.3% (from five measurements) for ENR signal detection. A linear relationship between ENR concentration and its peak current was observed in the concentration range of 0.1 to 5 µM, with a high correlation coefficient of 0.9988. The limit of detection for ENR using the sensor was 0.12 µM. Our findings provide valuable insights into the design and optimisation of pencil lead graphite electrode-based sensors for ENR detection in aqueous media

The status of invasive plants and animals in Cu Lao Cham biosphere reserve, Quang Nam province, Vietnam

The biodiversity of Cu Lao Cham Biosphere Reserve (Hoi An City, Quang Nam Province) has been faced with some passive impacts, one of which is invasion/expansion of alien species. In 2017, according to the data of GISD, CABI and the Inter-ministerial Circular No.27/2013/TTLT-BTNMT-BNNPTNT, based on filed survey conducted in May, 19 alien plant and 3 alien animal species were recorded in the biosphere reserve. Among them, 13 plant species were identified as invaders, of which details were assessed in this study; among those invader plants, 3 species were ranked at medium risk and the 10 others were ranked at low risk. All of the medium risk-invasive plant species have been appeared on the islands but one of them - siam weed (Chromolaena odorata) were not identified as impacting to the mainland of the biosphere reserve. Likewise, all of the alien animal species have been not recognized as the invasive species. In general, the impact of alien species found in the Cu Lao Cham was assessed as “Low Risk”. The impact status of invasive species in the Hoi An mainland part is more serious than the situation in the islands. Base on the results, we suggest that, five species, beggar-ticks (Bidens pilosa), coast morning glory (Ipomoea cairica) Bay Biscayne creeping-oxeye (Sphagneticola trilobata), Blue porterweed (Stachytarpheta jamaicensis) and billygoat-weed (Ageratum conyzoides) should be added in the invasive appendix of the national invasive species list while three other species as vilfa stellata (Cynodon dactylon), guava (Psidium guava) and rose myrtle (Rhodomyrtus tomentosa) should be listed in the potential appendix of that list. It is necessary to conduct some survey to obtain solution to control invasive species as soon as possible to protect the biodiversity of this study area. Citation: Vu Anh Tai, Uong Dinh Khanh, Luu The Anh, Le Thi Thu Hien, 2017. The status of invasive plants and animals in Cu Lao Cham biosphere reserve, Quang Nam province, Vietnam. Tap chi Sinh hoc, 39(4): 434-450. DOI: 10.15625/0866-7160/v39n4.10082.*Corresponding author: [email protected] 15 June 2017, accepted 12 December 201

The Influence of the Level of Guarantee of Operating Expenses on the Application of Accounting Software in Public Non- Business Unit

Public non-business units are established by the state to perform public services and distribute those services to society. Through the document research method, the article has generalized the role, function, and accounting form of public non-business units and the importance of accounting. With this method, we can also evaluate the limitations in accounting and the reasons why many public non-business units do not see the need to apply accounting software in accounting. Three reasons were pointed out: unit leaders did not pay attention to accounting work, lack of funding for implementation and incorrectly identified the reasons for errors in accounting planning. The investigation method also helped us identify how accounting software applications are affected by the level of Guarantee of operating expenses. Analysis results have shown that financially autonomous units have a higher tendency to apply accounting software than units without financial revenue. The research team also proposed a number of solutions such as increasing the understanding and awareness of business unit leaders about the importance of accounting work and accounting software. Implement budget estimates for information technology construction at the unit, properly assessing the key points of existence