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

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

Some Overviews on Organic Agriculture Apply Circular Economy

The paper provides an overview on agriculture apply circular economy (CE). It provides the concepts of circular economy and organic agriculture. The paper used secondary researches from topics, documents related to organic agriculture apply CE. With results which the previous studies mentioned, the paper bases on different CE theoretical approaches to clarify the concept of organic agriculture in the direction of circular economy. Keywords: organic agriculture, circular economy DOI: 10.7176/JESD/13-20-01 Publication date:October 31st 202

Financial Performance and Corporate Governance in Microfinance: Evidence from Vietnam

Good corporate governance is considered a building block of success for microfinance institutions (MFIs) as it is presumed to help them in achieving their social and financial goals. This study analyzes the corporate governance and financial performance relationship for MFIs in Vietnam. We construct a corporate governance index based on seven measures pertaining to board size and composition, CEO characteristics, and ownership type. We then estimate the two-way relationship between this index and each of five different financial performance indicators. To address the likely simultaneity between corporate governance and financial performance, we adopt a two-stage least squares estimation approach with instrumental variables. The results confirm the endogenous nature of corporate governance and financial performance. We conclude that profitability and sustainability of MFIs improve with good governance practices and conversely that more profitable and sustainable MFIs have better governance systems. Keywords: Corporate governance, financial performance, microfinance. DOI: 10.7176/EJBM/12-3-12 Publication date: January 31st 2020

Isolation, screening antimicrobial activity and identification of fungi from marine sediments of the area Thanh Lan, Co To, Vietnam

Marine environment is rich in natural product resources, including marine microorganisms, especially fungi which are not only seen as a potential source of highly applicable bioactive substances but also can provide for science new chemical structures. The objective of this study is to isolate and screen fungal strains with antibacterial activity from the marine environment. Twenty five strains of fungi were isolated from marine sediments of Thanh Lan, Co To island and assessed on antibiotic activity against 7 tested microbial strains, including three Gram-negative bacteria (Escherichia coli ATCC25922, Pseudomonas aeruginosa ATCC27853, Salmonella enterica ATCC13076), three Gram-positive bacteria (Enterococcus faecalis ATCC29212, Stapphylococus aureus ATCC25923, Bacillus cereus ATCC 13245), and the yeast Candida albicans ATCC10231. The minimum inhibitory concentration (MIC) against the tested microorganisms was determined for the crude extracts obtained from the culture broths after ethyl acetate extraction and vacuum rotary evaporation. Three strains with the highest antimicrobial activity M26, M30 and M45 were capable of inhibiting 4 - 5 of the 7 tested microorganisms with MIC values from 64 to 256 μg/ml, depending on each tested strain. Morphological and phylogenetic investigations based on 18S rRNA gene sequences of the three selected strains showed that strains M26 and M30 belonged to the genus Penicillium, whereas strain M45 belonged to the genus Neurospora. The sequences of 18S rRNA gene of three strains M26, M30 and M45 were registered on GenBank database with accession numbers: MH673730, MH673731, MH673732, respectively. Research results showed that marine environment has a great potential in isolation of fungal strains for the search for antibacterial substances as well as other biologically active compounds

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

Research on Management Accounting of Fixed Assets at Vinacomin, Vietnam

The research was conducted to find out about the current situation of management accounting for fixed assets at enterprises of Vietnam National Coal and Mineral Industries Holding Corporation (Vinacomin), Vietnam. Data was collected through interviews with directors, chief accountants, fixed-asset accountants, heads of other departments in the surveyed enterprises, auditors, experts in accounting and auditing field. Analytical procedures are employed in this research. The results indicate that the management and use of fixed assets in enterprises of Vinacomin are still inefficient; applying the improper depreciation methods for each type of fixed assets; most enterprises have not yet developed and analyzed the system of indicators to assess investment situation, technical status and efficiency of using fixed assets. Keywords: Management accounting, fixed assets, efficient use, Vinacomin. DOI: 10.7176/JRDM/61-04 Publication date: November 30th 201

Transformation Chlorophyll a of Spirulina platensis to Chlorin e6 Derivatives and Several Applications

BACKGROUND: Spirulina platensis contains a large amount of chlorophylls, chlorophyll a, that are starting materials to synthesize functionalized chlorins. Chlorin e6 (Ce6) as well as its derivatives are second generation sensitizers using in photodynamic therapy (PDT) of various cancers. In this study, we transfer chlorophyll a of S. platensis to Ce6derivatives and determine their several applications. AIM: to evaluate the effects of Ce6 derivatives to treat cancer cells. METHODS: Ce6 trimethylester was created from methyl pheophorbide a2 in S. platensis provided by the Hidumi Company, Nghe An province, Viet Nam. Hela cells were incubated with Ce6 trimethylester and the irradiated with the diode laser dose of 1.2 J/cm2/min through the system of filters £ 650 nm. MTT assay and clonogenic assay were used to determine survival rate and cloning efficiency of cells. Antimicrobial effect of Ce6 trimethylester with halogen light were studied with Propionibacterium acnes VTCC 0218 and Staphylococcus aureus VTCC 0173. RESULTS: From dry biomass (700 g) of S. platensis, after extracting chlorophyll a and methanolysis, 4.2 g of methyl pheophorbide a was obtained. The reaction to give Ce6 trimethylester with 82% yield was performed with potassium hydroxide (KOH) in MeOH/THF/CHCl3. After irradiation with a 650 nm laser at 1.2 J, the cell viability in all samples decreased with Ce6 trimethylester treatment, the survival declining trend of Hela cells treated with Ce6 trimethylester were proportional when concentration of Ce6 trimethylester increased. The rate of colony formation was declined as the concentration of Ce6 trimethylester treated was increased. The growth of both S. aureus and P. acnes can be inactivated by Ce6 trimethylester PDT. The MIC99 value against P. acnes VTCC 0218 and S. aureus VTCC 0173 of Ce6 trimethylester with halogen light was 1.25 μg/ml. CONCLUSION: The Ce6 trimethylester from S. platensis cultivated in Viet Nam could be used as a potential photosentizer for photodynamic therapy for treatment of cancer and acne

Two decades of studies on learning management system in higher education: A bibliometric analysis with Scopus database 2000-2020

Over the past twenty years, using learning management systems in higher education has attracted increasing interest from researchers around the globe. In this context, the current study aimed to explore the volume, growth trajectory, and geographic distribution of learning management systems in higher education literature, along with identifying impactful authors, sources, and publications, and highlight emerging research issues. The authors conducted bibliometric analysis on 1334 documents, related to the use of learning management systems in the context of higher education, extracted from Scopus database. The findings show a rapidly growing knowledge base on learning management systems in higher education, especially intensely in the years 2015-2020 and primarily from research in developed societies. This flourishing is consistent with the development trend of international education and the strong development of technology. In addition, the core literature was identified based on the volume of publications and citations. The results also reveal the emerging intellectual structure of the field and provide points of reference for scholars studying the discipline. This paper offers a knowledge map for future research assessments of learning management systems in higher education

Neuromuscular Blockade Agents Reversal with Sugammadex Compared to Neostigmine in the Living Kidney Donors

Backround: The reversation of NMBA (neuromuscular blocking agents) prevents numerous postoperative complications, increases quality of recovery and decreases the time, expenditure spending in hospital. The choice of medicine used to reverse NMBA depends  considered as a key fators to gain the best outcome and to avoid the side effects. Aim: To evaluate the postoperative effect on muscle relaxation reversal and side effects of sugammadex 2 mg/kg versus the combination of  neostigmine and atropine sulfate in the living kidney donors. MethodS: A randomised controlled trial on 70 patients undergoing living kidney donation surgery were allocated to 2 groups. Patients in group I (SUGA) were reversed with sugammadex 2 mg/kg and in group II (NEO/ATR) with the combination of neostigmine and atropine sulfat. Results: With 35 patients in each group, the study results showed that after 3 mintutes of reversal patients reaching TOF value ≥ 0.9 in group SUGA is 91.4%, after 5 minutes 100% of patients in group SUGA reached TOF value ≥ 0.9 . In group NEO/ATR after 3 minutes 28.6% patients reached TOF ≥ 0.9 and 40% patients reached TOF≥ 0.9 after 5 minutes. The difference in percentage of patients reaching TOF ≥ 0.9 after 3 minutes, 5 minutes of reversal between two groups is significant (p<0.05). After 10 minutes, 100% patients in both group got TOF ≥ 0.9. Time to exutubation of group SUGA was 249.43 ± 81.75 seconds and it was 456.29 ± 146.45 seconds in group NEO/ATR. Nausea, bradycardia, and increased phlegm production in group NEO/ATR was 22.9%; 28.5%; 25.7% respectively; while those side effects were not met in group SUGA, the difference was significant (p<0.05). Conclusion: The muscle relaxation reversal effect of sugammadex was faster than that of neostigmine, the duration TOF ≥ 0.9 and the time to extubation was significantly faster. Sugammadex did not cause hemodynamic changes before and after muscle relaxation reversal, neostigmine resulted in the bradycardia, increased phlegm secreting and other side effects. The renal function after 24 hours postoperatively of two groups was similar