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

VOLATILE COMPOSITION, ANTIOXIDANT PROPERTY AND ANTIMICROBIAL ACTIVITIES AGAINST FOOD-BORNE BACTERIA OF VIETNAMESE THYME (Thymus vulgaris L.) ESSENTIAL OIL

The essential oil (EO) obtained from the leaves of the thyme (Thymus vulgaris L.) grown in Vietnam was found to contain thymol (39.79%), cymene (17.33%), and γ-terpinene (13.45%) as the main volatile components. The antimicrobial activities of this oil were screened against several food-borne bacteria and fungi species. Significant growth inhibition effects against food-borne bacteria Escherichia coli, Staphylococcus aureus, Bacillus cereus, and Salmonella Typhimurium were observed using the standard disc diffusion method. Thyme EO showed the antibacterial effect against all the test pathogenic strains with the inhibition zones were 23.3 ± 0.4 mm, 24.7 ± 0.4 mm, 29.0 ± 0.7 mm, 32 ± 0.7 mm in diameter against B. subtilis,  E. coli, S. Typhimurium and S. aureus, respectively. The minimum inhibitory concentration (MIC) determined by micro-dilution method in MHB liquid medium was 1.56 µl/ml. The bactericidal concentrations (MBC) was 3.13 µl/ml for three isolates from B. subtilis,  E. coli, and S. aureus, while the MBC tested for S. typhi was 1.56 µl/ml. The antifungal properties of the thyme EO were also determined in this study against three important pathogenic fungi such as Candida albicans, Rhizoctonia solani and Fusarium oxysporum with the inhibition zones ranging approximately from 23.20 ± 0.06 to 44.10 ± 0.03 mm. On the other hands, the results also showed the antioxidant activity of Vietnamese thyme EO and suggested that thyme EO can be applied in food industries as natural flavoring preservatives/additives to control food spoilage and food born bacteria and fungi

Analysis of the Factors Affecting the Household Income of Ethnic Groups in Vonhai District, Thai Nguyen Province

Ethnic groups by households in Vo Nhai District often inhabit in rural areas with low income and their life is much more difficult. Therefore, it’s necessary to study on the factors affecting their income in order to find a solution to improve their income. This research has used Cobb – Douglass Production Function, applying Stata software to evaluate the factors affecting household income of minorities. By collecting information from 310 households living in Vo Nhai district, Thai Nguyen province, Vietnam, the result of analysis showed that age of householder, cost, number of inhabitants in the family, level of education of the householders, employees, assets, land areas, bank loans which have an impact on the household income of ethnic groups. The study proposed solutions to help poor households expand on their production, improve their income, and enhance their living

Antibacterial and Antioxidant Activity of Rhodomyrtus Tomentosa and Cinnamomum Zeylanicum Crude Extracts

The aim of this study was to investigate the extraction method for R. tomentosa and C. zeylanicum leaves and the evaluation of antibacterial and antioxidant activities of crude extracts. The results of the study showed that the active ingredients of crude extracts were clearly separated by Thin-layer chromatography and the presence of rhodomyrtone in R. tomentosa crude extract and cinnamaldehyde in C. zeylanicum crude extract. R. tomentosa crude extract was antibacterial activity against Staphylococcus aureus with 13.1 mm of inhibition zone, but is not effective against Salmonella Typhimurium. C. zeylanicum leaf extract did not show antibacterial activity on both S. aureus and S. Typhimurium. At a dilution of 1/2 of the R. tomentosa crude extract can completely inhibit S. aureus growth. This study also indicated the presence of antioxidant compounds such as flavonoids, tannins, phenols and terpenoids in C. zeylanicum and R. tomentosa crude extracts. The results showed that R. tomentosa and C. zeylanicum crude extracts should be used as a biotherapy alternative to antibiotic therapy. However, further study would be needed to investigate the antibacterial activity of crude extracts in vivo

The Role of Social Network Sites in English Language Teaching_Harnessing the Potential of Facebook and YouTube as Learning Tools

This paper provides a comprehensive review of the role of Social Network Sites (SNSs) in the context of English as a Second Language (ESL) and English as a Foreign Language (EFL) teaching and learning. It examines the definitions and potential applications of SNSs, with a specific focus on Facebook and YouTube. The paper discusses the educational and instructional implementations of these SNSs, as well as the challenges and drawbacks faced by both teachers and students when utilizing them. Furthermore, it explores the pedagogical implications of incorporating the cutting-edge features offered by SNSs, aiming to bridge the gap between traditional and technologically driven learning environment

Challenges And Opportunities For The Development Of Infrastructure After ‘Oda Graduation’ - Moving Towards Sustainable Development: Case Study Of Vietnam

The research on ODA will be focused on its relation to Goal 17, the Partnership, considered a major issue by the researchers, especially in the case of Vietnam as a developing economy. ODA was mainly used for investing in economic infrastructure when Vietnam witnessed a downfall in receiving financial aid due to its significant economic growth. ODA helped Vietnam transform from one of the world’s poorest nations into a lower middle-income country and soon, this is going to lead to the ‘ODA Graduation’. However, the process has just begun. The country is still in a process of industrialization and modernization and its socio-economic situation has not been stable or solid. By all means, ODA is not only a financial resource, it also helps the country to accomplish Sustainable Development Goals (SDGs) of the UN. ‘ODA Graduation’ means that the economy of Vietnam has faced certain challenges such as increasing pressure of outbound debts; raising impact on social development or imbalance between high capital recovery investments and public-services investments. However, ‘ODA Graduation’ has brought certain opportunities such as increasing Vietnam’s independence in capital mobilization, preventing the removal of tariffs barrier, reducing losses and waste of funds. This research gives recommendations for improving Vietnam’s economic situation and can help overcome the difficulties in the period of ‘ODA Graduation’

Challenges And Opportunities For The Development Of Infrastructure After ‘Oda Graduation’ - Moving Towards Sustainable Development: Case Study Of Vietnam

The research on ODA will be focused on its relation to Goal 17, the Partnership, considered a major issue by the researchers, especially in the case of Vietnam as a developing economy. ODA was mainly used for investing in economic infrastructure when Vietnam witnessed a downfall in receiving financial aid due to its significant economic growth. ODA helped Vietnam transform from one of the world’s poorest nations into a lower middle-income country and soon, this is going to lead to the ‘ODA Graduation’. However, the process has just begun. The country is still in a process of industrialization and modernization and its socio-economic situation has not been stable or solid. By all means, ODA is not only a financial resource, it also helps the country to accomplish Sustainable Development Goals (SDGs) of the UN. ‘ODA Graduation’ means that the economy of Vietnam has faced certain challenges such as increasing pressure of outbound debts; raising impact on social development or imbalance between high capital recovery investments and public-services investments. However, ‘ODA Graduation’ has brought certain opportunities such as increasing Vietnam’s independence in capital mobilization, preventing the removal of tariffs barrier, reducing losses and waste of funds. This research gives recommendations for improving Vietnam’s economic situation and can help overcome the difficulties in the period of ‘ODA Graduation’

Communication activities of students with the social cultural environment during floods: A case study in Thua Thien Hue province, Vietnam

This study   aims to explore the variances in communication behaviours among undergraduate students within the social-cultural context.  A total of 104 participants (40 lecturers and six managers) were selected from two universities, namely Hue University of Science and Hue University of Education. The collected data was subsequently evaluated. The findings suggest that there are   slight differences between male and female students. This   study highlights significant differences in involvement among Kinh ethnic students   and students from other ethnic groups. Furthermore, the geographical location and sociocultural environment of a region significantly influence the communication behaviors and preferences of students. Students demonstrate higher mean scores in diverse communication activities as compared to lecturers. The results highlight the significance of gender, ethnicity, geographic location   and student status in influencing students' participation in communication. Recognizing and addressing these differences can help in the development of effective communication strategies, the development of inclusive environments   and the encouragement of positive social interactions among various groups of students.  The implications for students' well-being, academic success and intercultural competency might be explored in more detail in further studies by examining the fundamental variables that lead to these differences

Learners’ Perceived Self-Efficacy, Engagement, and Satisfaction in Online Learning of Accounting and Auditing University Students

The development of online learning is inevitable in the digital age and the Covid-19 pandemic context. The benefits and limitations of online learning are studied along with solutions to improve its efficiency. This study investigated how students’ perceived self-efficacy affects their learning online learning environment based on learner characteristics. With the data collected from 401 accounting and auditing students, the study evaluated the measurement model and tested the research hypotheses with the structural equation model (SEM), SPSS 20 and Amos 24. The finding validates that the level of online student engagement can be classified as: engagement for learning and engagement for social interaction. The results of the SEM analysis show a significant positive influence of online students’ perceived self-efficacy on their engagement in learning and on the satisfaction of students majoring in accounting and auditing. These findings contribute to the existing literature and practice that provide a framework for higher education to propose appropriate solutions to promote online learning or blended learning