Vietnam's New Environmental Tax Law: What Will It Cost? Who Will Pay?

We examine the effects of a proposed environmental tax in a small open developing economy, using an applied general equilibrium model linked to a household survey database. The burden of the tax, applied primarily to fossil fuels, is passed forward by non-traded industries and backward by industries selling into the world market. It causes efficiency and competitiveness losses equivalent to those of a real exchange rate appreciation, and since export industries are in general highly labor-intensive, is regressive and thus poverty-increasing. The budget-neutral use of increased tax revenues to raise spending on anti-poverty programs can offset most of the losses of poor households, but does not create new jobs. The extent of overall losses and their distribution is sensitive to some parameters, such as labor supply response, about which little is currently known in a developing-country context.

Impacts of direct and indirect tax reforms in Vietnam: A CGE analysis

The study applies a multi-sector multi-household static computable general equilibrium (CGE) tax model to assess the economy-wide impacts of taxes in Vietnam. It examines two tax reform scenarios based on the tax reform plan proposed by the Vietnam Ministry of Finance. The first scenario is increasing the value-added tax (VAT) rate to 12% from the current 10% rate. The second scenario relates to setting a competitive corporate income tax (CIT) rate to the lowest rate in ASEAN (Associations of South East Asian Nations) countries by reducing it from 20% to 17%. Correction of current tax distortions will have positive impacts on labour supply, utility, consumption, output, and welfare of households as they reallocate resources from more to less productive sectors of the economy. The CGE model allows for the finding of the macroeconomic and sectoral effects on prices and outputs, as well as on welfare of households. While this study contributes to the literature on the CGE model for the Vietnam economy, it is a small step for finding the optimal tax structure in Vietnam. It recommends that the Vietnam government should increase the standard VAT rate to 12% and reduce CIT rate to 17% to shift the tax burden from capitalists to consumers

A rare case report on bilateral scrotal lipoma — the largest tumor in Vietnam

Scrotal lipoma is benign and still, one of the rarest cancers, with very few cases previously reported in the world. The exact pathogenesis of lipomas remains unknown. Scrotal lipomas can be classified into three categories based on their origins: scrotal lipoma, spermatic cord and tunica vaginalis tumor, and primary scrotal lipoma. The disease may be misdiagnosed or diagnosed inaccurately. We present a case of a 46-year-old male with a giant bilateral scrotal lipoma presenting as scrotal swelling and discomfort, which was first diagnosed as an inguinal hernia. Computed tomography, ultrasound, and fine needle aspiration were performed and aroused a suspicion of lipoma. An operation was performed, and the tumor was completely excised and histologically confirmed as a lipoma. To our knowledge, this is the largest scrotal tumor reported in Vietnam, which led to not only diagnostic but also treatment challenges. Therefore, it is significant to report similar cases that can help clinicians diagnose and handle such tumors in a timely manner

Modulation of neural regulators of energy homeostasis, and of inflammation, in the pups of mice exposed to e-cigarettes

© 2018 Background: Maternal smoking can lead to perturbations in central metabolic regulators such as neuropeptide Y (NPY) and pro-opiomelanocortin (POMC) signalling components in offspring. With the growing interest in e-cigarettes as a tobacco replacement, this short report assessed central metabolic regulation in offspring of mouse dams exposed to e-cigarettes. We examined the impact of continuous use of e-cigarettes, and e-cigarette replacement of tobacco cigarettes during pregnancy. Supplementation of an antioxidant L-carnitine was also co-used with tobacco cigarette in the mother to determine whether the impact of maternal tobacco smoking was oxidative stress driven. Methods: Balb/c mice were exposed to either nicotine-containing (E-cig18) or nicotine-free (E-cig0) e-cigarette aerosols or tobacco smoke (SE) prior to mating and until their pups were weaned. After mating, two SE sub-groups were changed to E-cig18 exposure (Replacement), or supplementation L-carnitine while SE was continued. Male offspring were studied at weaning age. Results: The offspring of E-cig0 dams were the heaviest with the most body fat. Replacing SE with E-cig18 during pregnancy resulted in offspring with significantly less body fat. E-cig0 offspring had significantly increased mRNA expression of brain NPY and iNOS. Maternal SE upregulated mRNA expression of NPY, NPY Y1 receptor, POMC downstream components, and iNOS expression, which were normalised in Replacement offspring, but only partially normalised with maternal L-carnitine supplementation during gestation and lactation. Conclusions: Maternal exposure to either tobacco and nicotine-free e-cigarettes lead to disturbances in the level of central homeostatic control markers in offspring, suggesting that maternal exposure to e-cigarettes is not without risks

Structural and electrical properties of CuAlMo thin films prepared by magnetron sputtering

The structural and electrical properties of a low resistivity CuAlMo thin film resistor material were investigated. The thin films were grown on Al2O3 and glass substrates by direct current (dc) magnetron sputtering. The key electrical properties of sheet resistance, temperature coefficient of resistance (TCR) and resistance stability were investigated as a function of sputtering pressure and post-deposition heat treatment time and temperature. A low sputtering pressure range of 0.13 to 0.40 Pa produced CuAlMo films with sheet resistance in the range 0.1 to 0.2 Ω/□ and resistance stability of 0.45 to 0.65% with a TCR of − 90 ppm/°C which could be shifted to zero following annealing in air at 425 °C. Films grown at higher sputtering pressures of 0.53 to 0.80 Pa had increased sheet resistance in the range 0.4 to 0.6 Ω/□ and inferior stability of 0.8 to 1.7% with a more negative TCR of − 110 to − 180 ppm/°C which could not be shifted to zero following annealing. The stability of the films grown at 0.13 and 0.40 Pa could be further improved to < 0.25% with heat treatment, due to the formation of a protective aluminium oxide layer. A minimum dwell time of 3 h at 425 °C was required to stabilise the films and set the electrical properties

Refolding upon force quench and pathways of mechanical and thermal unfolding of ubiquitin

The refolding from stretched initial conformations of ubiquitin (PDB ID: 1ubq) under the quenched force is studied using the Go model and the Langevin dynamics. It is shown that the refolding decouples the collapse and folding kinetics. The force quench refolding times scale as tau_F ~ exp(f_q*x_F/k_B*T), where f_q is the quench force and x_F = 0.96 nm is the location of the average transition state along the reaction coordinate given by the end-to-end distance. This value is close to x_F = 0.8 nm obtained from the force-clamp experiments. The mechanical and thermal unfolding pathways are studied and compared with the experimental and all-atom simulation results in detail. The sequencing of thermal unfolding was found to be markedly different from the mechanical one. It is found that fixing the N-terminus of ubiquitin changes its mechanical unfolding pathways much more drastically compared to the case when the C-end is anchored. We obtained the distance between the native state and the transition state x_UF=0.24 nm which is in reasonable agreement with the experimental data.Comment: 35 pages, 15 figures, 1 tabl

Microwave-Assisted Synthesis of Chitosan/Polyvinyl Alcohol Silver Nanoparticles Gel for Wound Dressing Applications

The purpose of this study was to fabricate chitosan/poly(vinyl alcohol)/Ag nanoparticles (CPA) gels with microwave-assistance for skin applications. Microwave irradiation was employed to reduce silver ions to silver nanoparticles and to crosslink chitosan (CS) with polyvinyl alcohol (PVA). The presence of silver nanoparticles in CPA gels matrix was examined using UV-Vis spectroscopy, transmission electron microscopy, and X-ray diffraction. The interaction of CS and PVA was analysed by Fourier transform infrared spectroscopy. The release of silver ions was determined by atomic absorption spectrometry. The antimicrobial properties of CPA gels against P. aeruginosa and S. aureus were investigated using agar diffusion method. Finally, the biocompatibility and wound-healing ability of the gels were studied using fibroblast cells (in vitro) and mice models (in vivo). In conclusion, the results showed that CPA gels were successfully fabricated using microwave irradiation method. These gels can be applied to heal an open wound thanks to their antibacterial activity and biocompatibility

Mycobacterium tuberculosis Beijing Genotype and Risk for Treatment Failure and Relapse, Vietnam

Among 2,901 new smear-positive tuberculosis cases in Ho Chi Minh City, Vietnam, 40 cases of treatment failure and 39 relapsing cases were diagnosed. All initial and follow-up Mycobacterium tuberculosis isolates of these case-patients had (nearly) identical restriction fragment length polymorphism patterns, and the Beijing genotype was a significant risk factor for treatment failure and relapse (odds ratio 2.8, 95% confidence interval 1.5 to 5.2)