Research on the Factors Affecting Environmental Accounting in Manufacturing Enterprises in Tuyen Quang Province, Vietnam

The paper is based on fundamental theories such as contingency theory, legitimacy theory, and stakeholder theory to evaluate the factors affecting environmental accounting in manufacturing enterprises – a case study in Tuyen Quang province, Vietnam. To solve the research objective of this article, the author used a qualitative method combined with exploratory factor analysis (EFA) by sending a survey to managers and employees in the enterprises. Research results show that there are 5 factors including (1) Enterprise size, (2) Stakeholders, (3) Regulations, (4) Qualifications, (5) Line of business that affect environmental accounting in manufacturing enterprises in Tuyen Quang province. The results are a basis for influencers to propose solutions to promote businesses in the area and apply environmental accounting

Current Status of Elderly Social Support Services in Elderly Care Centers in Hanoi

The Article aims to elaborate and analyze the current status of social support services for the elderly in general and semi-professional social work services provided in care centers in Hanoi in particular today. The centers subject to the investigation include Social Protection Center 3 Hanoi, Dien Hong Nursing Home, Bach Nien Thien Duc Elderly Care Center, and Social Protection Center 2 Hanoi. The service performance is determined based on the satisfaction of the needs of the elderly group. The results evidence that from the point of view of the elderly, “the need for medical care, examination and treatment is the highest among other needs of the elderly (with 149 votes, taking up 64.2%), from the point of view of social support workers, the need for “someone to share their feelings” is the highest (with 144 votes, taking up 77.4%). The services subject to assessment and review to the extent of the Article include (1) Consultancy; (2) Legal aid; (3) Supporting the elderly in the integration; (4) Communication. The frequency of rendered services changes at the “sometimes received by the elderly” level, approx. 50% on average. The level of performance as assessed by the elderly and social workers is at a medium and quite high level, ranging from 2.26 to 3.30 and from 1.98 (high) to 3.1 (medium), respectively.  Keywords: the elderly, social support services, care centers DOI: 10.7176/RHSS/12-20-04 Publication date:October 31st 202

MOBILE LEARNING FOR PHYSICAL EDUCATION STUDENTS IN VIETNAM: PROMISES AND CHALLENGES

The rise in mobile learning has seen an impressive increase as smartphones and tablets have increased in popularity in recent years. The cheap, easy access to these devices for students contributes to the need for use for educational and learning purposes. This trend is no exception for physical education. This study surveyed 125 physical education students in 4 badminton classes from 2018 to 2020 to evaluate their readiness for mobile learning in terms of hardware devices, technology skills, learning styles, and habits. Data coming from questionnaires in the courses and server logs of a mobile learning system show that the majority of physical education students in the study are ready for mobile learning despite some challenges regarding internet infrastructure and lack of formal online learning skills training. Article visualizations

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

Feature selection methods and sampling techniques to financial distress prediction for Vietnamese listed companies

The research is taken to integrate the effects of variable selection approaches, as well as sampling techniques, to the performance of a model to predict the financial distress for companies whose stocks are traded on securities exchanges of Vietnam. A firm is financially distressed when its stocks are delisted as requirement from Vietnam Stock Exchange because of making a loss in 3 consecutive years or having accumulated a loss greater than the company’s equity. There are 12 models, constructed differently in feature selection methods, sampling techniques, and classifiers. The feature selection methods are factor analysis and F-score selection, while 3 sets of data samples are chosen by choice-based method with different percentages of financially distressed firms. In terms of classifying technique, logistic regression together with SVM are used in these models. Data are collected from listed firms in Vietnam from 2009 to 2017 for 1, 2 and 3 years before the announcement of their delisting requirement. The experiment’s results highlight the outperformance of the SVM model with F-score selection method in a data sample containing the highest percentage of non-financially distressed firms

Density Functional Based Tight Binding Study on Wurzite ZnS Nanowires

We present a semi-abinitio - Density Functional Based Tight Binding (DFTB) study on the atomic and electronic structure of ZnS Nanowire (NW) and examine the dependence of surface stress on nanowire lateral size and shape. The ZnS wurtzite wire size ranges from 10 to 45Å and of various possible shapes - triangular, hexagonal and circular-like. We investigate the role of unsaturated dangling bond state in the region of band gap varying the wire's diameter. We have calculated the surface formation energy and find that it decreases with increasing the wire diameter and a greater stability (lower surface formation energy) comes with hexagonal and circular-like depending on wire's diameter. Other electronics and mechanical properties e.g. density of states (DOS), Young modulus...  also are found to depend on the wire's size and shape. Futher the wire passivation by hydrogen has also investigated

Synthesis and Optical Characterization of Dye Doped in Ormosil Nanospheres for Bioapplications

Dye-doped ORMOSIL (organically modified silicate) nanoparticles (NPs) have significant advantages over single-dye labeling in signal amplification, photostability and surface modification for various biological applications. The dyes: Rhodamine 6G (R6G) and Rhodamine B (RB) were successfully incorporated into ORMOSIL nanoparticles fabricated by micellar nanochemistry from Trimethoxysilane CH$_3$Si(OCH$_3$)$_3$ precursor. The optical characterization of dye-doped ORMOSIL NPs was studied in comparison with it’s of free dye in solution. The results shown that the photostability of ORMOSIL dye doped nanospheres is much improved in comparison with it’s of dye in solution. Other studies of the photophysical properties such as anisotropy, fluorescence lifetime and energy transfer were also done

Calculation of Temperature-Dependent Thermal Expansion Coefficient of Metal Crystals Based on Anharmonic Correlated Debye Model

This study aims to calculate the anharmonic thermal expansion (TE) coefficient of metal crystals in the temperature dependence. The calculation model is derived from the anharmonic correlated Debye (ACD) model that is developed using the many-body perturbation approach and correlated Debye model based on the anharmonic effective potential. This potential has taken into account the influence on the absorbing and backscattering atoms of all their nearest neighbors in the crystal lattice. The numerical results for the crystalline zinc (Zn) and crystalline copper (Cu) are in agreement with those obtained by the other theoretical model and experiments at several temperatures. The analytical results show that the ACD model is useful and efficient in analyzing the TE of coefficient of metal crystals

Theranostic Gold Nanoshells: from Synthesis to Imaging and Photothermal Therapy Applications

Gold nanoshells (GNSs) were grown on monodispersed aminoprotpyltriethoxysilane (APTES) functionalized of silica nanoparticles (NPs) cores with varying sizes ranging from 40-180 nm synthesized by Stober route. Gold shells were deposited onto the surface of silica NPs by tetrakis(hydroxymethyl) phosphonium chloride (THPC) and electroless gold plating method. The coverage of the gold nanoshells on the surfaces of the silica NPs was evaluated using UV-VIS/NIR spectrospcopy and transmission electron microscopy (TEM). The plasmon resonance wavelengths of these gold nanoshells were tunable from visible to near infrared region. The GNSs were also bioconjugated with anti-HER2 monoclonal antibody for diagnostic breast cancer cells using dark field microscope technique. These GNS NPs play a role as nanoheaters transforming light to heat. With the present of these GNS NPs at volume density of $3.6\times 10^{10}$ NPs.cm$^3$ in chicken tissue samples, illuminated by 808 nm laser at the power density of 62~W.cm$^2$ the temperature of tissue sample reachs 110\rc{ }C after 20 minutes illumination