Cultural-Artistic Value in Epic and Festival of the Muong Thanh Hoa People

The epic The Land of the Earth is a system of mythical stories about the formation of heaven and earth of the Muong. It is also considered history and an encyclopedia of the customs of the Muong people. This epic is both pride and respect in the cultural life of the Muong community. This article studies several outstanding cultural symbols of the epic "Land for the Land" which have been preserved and remained quite intact in the Poon Poong festival - one of the most important festivals of the Muong people in Thanh Hoa

Vietnam. La arquitectura religiosa contemporánea como un bien escaso

[Abstract] In the 16th century, the first Spanish and Portuguese Dominican missionaries arrived in Southeast Asia, included Vietnam, but only after the first decades of the seventeenth century, Christianity began to take hold and lived through different episodes of the Proclamation of the Christian faith: first it was tolerated and then abandoned by the dynasties, supported by the colonialists, declined in the north by the communists, it expanded in the south under the Republic of Vietnam and stabilized until now after the reunification of the country followed by a long breakage due to political change. Along with this story, sacred architecture was interpreted in various ways to define identities in religious life and faith. However, the most difficult period of religious architecture is not only in the political conflict of the past, but also until now, the time of the economic boom. The change of values as well as the aesthetic system make sacred art and architecture remain a giant wheel stuck in mud.[Resumen] En el siglo XVI, los primeros misioneros dominicos españoles y portugueses llegaron al sudeste asiático, incluso a Vietnam, pero solo después de las primeras décadas del siglo XVII, el cristianismo comenzó a afianzarse y vivió diferentes episodios de la Proclamación de la fe cristiana: primero fue tolerado y luego abandonado por las dinastías, apoyado por los colonialistas, declinado en el al norte por los comunistas, se expandió en el sur bajo la República de Vietnam y se estabilizó hasta ahora después de la reunificación del país seguida de una larga ruptura debido al cambio político. Junto con esta historia, la arquitectura sagrada se interpretó de diversas formas para definir identidades en la vida religiosa y en la fe. Sin embargo, el período más difícil de la arquitectura religiosa no es solo en el conflicto político del pasado, sino también hasta ahora, la época del boom económico. El cambio de valores así como el sistema estético hacen que el arte y la arquitectura sagrados sigan siendo una rueda gigante atascada en el barro

BIODIVERSITY ASSESSMENT OF MICROORGANISMS ASSOCIATED WITH TWO MARINE SPONGES (Haliclona oculata AND Amphius huxleyi) COLLECTED AT THE LANG CO BAY OF VIETNAM

Sponges (Phylum Porifera) are ancient sedentary and filter-feeding animals which harbour very diverse and abundant associated microbial community in their tissues with density up to 40–50% of sponge tissue volume. In this study, the diversity of associated microorganisms with two marine sponges Haliclona oculata and Amphius huxleyi collected at the Lang Co bay of Vietnam was assessed by analysis of hypervariable V3 and V4 regions of the 16S rRNA gene using Illumina MiSeq system. The taxonomic diversity of sponge-associated microorganisms was classified to different taxonomic levels (kingdom, phylum, class, order, family, and genus). Based on Bayesian classification method and reference sequences derived from Greengenes database, the associated microorganisms in studied sponges were assigned to 17 phyla (H. oculata) and 13 phyla (A. huxleyi). Many microbial taxa were detected in two sponge species, however, they were distinctive by the abundance. Proteobacteria was the most dominant phylum in both sponge species, and all of 4 classes Epsilonproteobacteria, Gammaproteobacteria, Alphaproteobacteria, and Deltaproteobacteria were found in H. oculata and A. huxleyi

Impact of Farmers’ Adoption of Good Agricultural Products on Total Factor Productivity Change: The Case of Grape and Apple Production in Vietnam

Development of agricultural production with Good Agricultural Practices (GAP) standards is an objective trend of sustainable agriculture. This research employed data envelopment analysis (DEA) and ordinary least square (OLS) Regression to quantify impact of farmers’ adoption of GAP on the Total Factor Productivity Change (TFPCH) in investment in grape and apple production in Ninh Thuan of Vietnam.  The results show that farmers’ adoption of GAP positively influenced on increase on total factor productivity. Therefore, it is necessary to find-out solutions to speed up farmers’ investment in development of agriculture with GAP standards. Keywords: GAP, TFPCH, impact, farmer household, Vietna

Trichinellosis in Vietnam

Trichinellosis is a zoonotic parasitic disease with a worldwide distribution. The aim of this work was to describe the epidemiological and clinical data of five outbreaks of trichinellosis, which affected ethnic minorities living in remote mountainous areas of northwestern Vietnam from 1970 to 2012. Trichinellosis was diagnosed in 126 patients, of which 11 (8.7%) were hospitalized and 8 (6.3%) died. All infected people had consumed raw pork from backyard and roaming pigs or wild boar at wedding, funeral, or New Year parties. The short incubation period (average of 9.5 days), the severity of the symptoms, which were characterized by diarrhea, abdominal pain, fever, myalgia, edema, weight loss, itch, and lisping, and the high mortality, suggest that patients had ingested a high number of larvae. The larval burden in pigs examined in one of the outbreaks ranged from 70 to 879 larvae/g. These larvae and those collected from a muscle biopsy taken from a patient from the 2012 outbreak were identified as Trichinella spiralis. Data presented in this work show that the northern regions of Vietnam are endemic areas for Trichinella infections in domestic pigs and humans

Research on Criteria for Operational Audit of Expenditure from State Budget in Vietnam

In Vietnam, operational audits have been upgraded as an independent form of audit in the operation of the supreme audit agency. However, because it was introduced later than other types of audit, it is still confusing and general in setting criteria of audit. There are no specific guidelines for auditing expenditure from state budget. Therefore, the formation and application of audit criteria in the audit practice of expenditure from state budget has not been effective, spontaneous and influenced by the actual capacity of assigned auditors. Meanwhile, in order to perform the proper audit function, the most important thing is to build up the evaluation criteria. Based on data collected both secondary and primary from interviewing auditors, experts in the field of state budget, we conducted the synthesis, analysis, evaluation, comparison and clarification of research issues. The results show that the formation of audit criteria is not really reasonable; criteria for economic efficiency and effectiveness are sometimes unclear. Therefore, this study is to identify and develop criteria for evaluating the operational audit of expenditure from state budget in Vietnam. Keywords: Criteria, economy, efficiency, effectiveness, operational audit. DOI: 10.7176/RJFA/10-10-18 Publication date:May 31st 201

Academic Anxiety of Vietnamese Secondary School Students as a Reason for Applying Online Learning

Academic anxiety is one of the major problems in student psychology across the world. It applies equally to students of all ages, from elementary school to college and university students. Research shows that learning online is an effective way to defuse feelings of academic anxiety. Elimination of anxiety is clearly visible regardless of age, gender, or prior online learning experience. The study aims to identify academic anxiety as one of the most important reasons for moving to online learning or blended learning in secondary school. The study investigated academic anxiety among secondary school students in Vietnam. After surveying 677 students in classroom learning, the results showed that 13.7% of secondary students suffered from frequent anxiety, and 3.0% of them suffered from very frequent anxiety. Lower anxiety was observed among students actively participated in-class activities, and students with excellent academic performance. These factors can be optimally enhanced through blended and online learning. There were no differences in academic anxiety among male and female students, urban and rural students. There was a moderate correlation between a student's anxiety level and pressure of the school, parental expectations, students' motivation for high performance, and especially, among students who have the melancholic temperament. And the influence of these negative factors can also be optimally reduced with the help of online learning. Regression model could provide useful suggestions for parents, teachers and students in reducing academic anxiety for students, including the use of full or blended online learning

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

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

The Inter-linkage among FDI, Export and Economic Growth in Vietnam: A Causality Analysis

The aim of this paper is to investigate the linkage among export, foreign direct investment and economic growth in Vietnam. By using Granger causality method based on VECM model to analyze data over the period 1990-2015, this study estimates the causal relationship among FDI, export and Vietnamese economic growth in short run and long run. The unit root test and Johansen test are also applied to verify the stationary of variables and co-integration among three time-series. The findings indicate that both FDI and export Granger cause Vietnamese economic growth and have positive effects on Vietnamese economic growth in long run. Besides, the short-run influences of FDI on Vietnamese economic growth and export are also demonstrated in this research. Keywords: Export; FDI; Granger Causality; VECM model; Vietnamese Economic Growt