Intellectual Capital Accounting – Value and Benefits for the Sustainable Development of Enterprises

The research indicates that the existence of intellectual capital accounting which has been recognized as the cost in production and business costs by current accounting practices were falsify the value and their using value and partly conceal exploiting potential of these. Intellectual capital has an important role in determining the business strategy, developing of tools to measure the results of business and enhancing the competitiveness of enterprises. Therefore, intellectual capital should be recognized as an asset (intangible) on financial reports to help the users of information to have more financial information in terms of the potential ability of the business. In Vietnam, however, intellectual capital accounting has not really become popular and are considered as a new area by both researchers and practical persons. To achieve its objectives, this study uses Likert scale with values from 1 to 5 based on 5 criteria (accounting policies, environmental accounting, the method of valuation, the system determines the value of intellectual capital in enterprise and economic benefits) to assess the situation of intellectual capital accounting in Vietnamese enterprises. The research results will be the basis for the orientation in completing the provisions on the recognition, measurement and intellectual capital reporting on financial reports so as to sustainable develop in the context of integration. Keywords: accounting, enterprises, intellectual capital; sustainable developmen

Sterols from stems of Momordica cochinchinesis (Lour.) Spreng.

Three known sterols, polypodine B (1), (22E,24R)-24-methylcholesta-2,22-diene-3β,5α,6β-triol (2) and chondrillasterol (3) were isolated from the stems of Momordica cochinchinesis (Lour.) Spreng. Their chemical structures were successfully determined using NMR and ESI-MS analysis as well as in comparison with the reported data. All compounds were reported from Momordica genus for the first time. Keywords. Momordica cochinchinesis, Cucurbitaceae, steroid

Benchmarks of subcriticality in accelerator-driven system at Kyoto University Critical Assembly

Basic research on the accelerator-driven system is conducted by combining U-235-fueled and Th-232-loaded cores in the Kyoto University Critical Assembly with the pulsed neutron generator (14 MeV neutrons) and the proton beam accelerator (100 MeV protons with a heavy metal target). The results of experimental subcriticality are presented with a wide range of subcriticality level between near critical and 10,000 pcm, as obtained by the pulsed neutron source method, the Feynman-alpha method, and the neutron source multiplication method

Hyper-production of raw-starch-digesting enzyme by mutant fungal strain and optimisation of solid by-products: Research article

Selected fungal strain for production of raw-starch-digesting enzyme by solid state fermentation was improved by sequential exposures to γ-irradiation of Co60, ultraviolet and treatments with Nmethyl-N'-nitrosoguanidine. Mutant Aspergillus sp. CXN2-3A was chosen and its production of raw-starch-digesting enzyme (RSDE) was improved 2 folds higher than that of wild type. Optimal condition for the production of the enzyme using wheat bran as the substrate was accomplished for the CXN2-3A. With the optimal fermentation condition and the solid medium supplemented with urea and NH4NO3, CoSO4, Tween 80, 1% glucose, CXN2-3A produced RSDE 19.23 folds higher than wild type cultured in pre-optimized condition and un-supplemented medium.Chủng nấm chọn lọc sản xuất enzyme thủy phân tinh bột bằng cách lên men trạng thái rắn, chủng nấm được cải thiện bằng chiếu xạ tia cực tím, tia Co60 và các phương pháp xử lí với N-methyl-N'-nitrosoguanidine. Mutant Aspergillus sp. CXN2-3A, đã được lựa chọn để sản xuất enzyme (RSDE) thủy phân tinh bột sống cải thiện cao hơn 2 lần so với chủng dại. Điều kiện tối ưu cho việc sản xuất các enzyme bằng cách sử dụng cám, lúa mì đã được thực hiện cho CXN2-3A. Với điều kiện lên men xốp tối ưu và bổ sung urê và NH4NO3, CoSO4, Tween 80, 1% glucose, CXN2-3A đã sản xuất RSDE cao gấp 19,23 lần so với kiểu dại ở cùng điều kiện

Flavonoid glycosides from Viscum album

Using combined chromatographic methods, four flavonoid glycosides, (2S)-homoeriodictyol-7-O-β-D-apiofuranosyl-(1→2)-O-β-D-glucopyranoside (1), (2S)-5-hydroxy-7,3′-dimethoxyflavanone-4′-O-β-D-apiofuranosyl-(1→2)-O-β-D-glucopyranoside (2), homoflavoyadorinin-B (3), and 3′-methoxyapiin (4) were isolated from the methanol extract of the leaves and twigs of Viscum album. Their structures were elucidated by 1D- and 2D-NMR spectra and in comparison with those reported in the literature. Keywords. Viscum album, flavonoid glycoside

Optimization of Logistics Services in Vietnam Through LOGIVAN Application

Logistics is a type of service that plays an important role in promoting the country's economic growth. In addition, it is also of great significance to the transport sector in Vietnam in dealing with the challenges of traffic congestion in large cities. In Vietnam today, logistics services are growing. However, there is one major limitation that still exists, that is freight costs are still high. This does not meet the best requirements of customers. There are many reasons for this problem, one of the reasons is that trucks only carry one-way cargo, but there are no goods to ship backwards. The paper studies the application of LOGIVAN smart transport model in developing Logistics services in Vietnam today. Research results show that LOGIVAN transport model is the optimal model in solving the problem of empty cars in the transport of goods when they go back to the place of departure. This helps minimize Logistics costs for businesses, increases income for drivers and leads towards sustainable transport development. LOGIVAN develops two platform solutions for goods owners and vehicle owners. Accordingly, the author of the article confirms the quality of this model in developing Logistics services in Vietnam and guide the operation for users via applications on personal mobile devices at the same time. Keywords: Logistics; LOGIVAN; Vietnam. DOI: 10.7176/JESD/10-14-01 Publication date:July 31st 202

Lax Compliance of Goodwill Impairment Accounting in the Early Year after IFRS Implementation

After some decades of discussing in recognizing, measuring and reporting goodwill in the financial reports, Hong Kong finally has promulgated HKAS 36 - Impairment of Assets, for the convergence of IFRS including IAS 36. This is absolutely applicable to all transactions of business combinations beginning on or after 1st January, 2005. The adoption of HKAS 36 has resulted in significant changes and more complexity in terms of techniques and in the nature of disclosures relating to goodwill and its impairment to the reporting first-time adopters. The traditional method by adopting “capitalize and amortize” has been replaced by impairment testing regime based on subjective assumptions. Therefore, it is more likely to have inconsistent compliance by the first-time adopters in their transition period under the new reporting approach. Thus, this study has the purpose of examining the compliance levels under a variety of provisions of HKAS 36. By using the data of annual reports of Hong Kong listed firms, first-time adopters, the research found the material levels of non-compliance and substantial changes in the quality of note-form disclosures bearing on impairment testing process. Further study on post transition period is identified and discussed. Keywords: Goodwill, Impairment, Financial Reporting Standard, Hong Kon

THE PATENTED DRUGS UTILIZATION: A STUDY AT NGUYEN DINH CHIEU HOSPITAL IN BEN TRE PROVINCE FROM 2011 TO 2017

Objective: With their new and efficacious active ingredients, patented drugs have important roles in offering high-quality healthcare. However, huge cost-related barriers in accessing patented drugs along with the availability of low-cost bioequivalent generics have great impact on drugs policy in Vietnam. To understand situation of patented drugs utilization at hospitals for a certain period, this pilot study was conducted at Nguyen-Dinh-Chieu Hospital in Ben-Tre Province. Methods: The cross-sectional descriptive study was conducted on the retrospective data of all patented drugs used at Nguyen-Dinh-Chieu Hospital in Ben-Tre Province from 2011-2017. Characteristics of drugs utilization were described by frequency and percentage of drugs quantities and costs. Criteria for the description were as follows: active ingredient, route of administration, therapeutic class and manufacturing country. Data were extracted from the hospital information system and were processed by R software. Results: From 2011 to 2017, there were 212 patented drugs used which related to 145 active ingredients and 20 therapeutic classes. 88% were single active ingredient drugs and 49% were oral drugs. Antimicrobial and cardiovascular drugs represented the largest number of drugs and the highest cost. 79% of patented drugs were manufactured by companies in Europe and the majority came from France and Germany. Conclusion: This study provided initial information about the utilization of patented drugs during a long period of time at a Vietnamese hospital. The understanding gained will aid medical managers in assessment and adjustment of the drugs list, thus, optimizing the hospital budget and the equity in access to drugs within communities