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

Attitudes toward Self-Disclosure on Facebook: A Review of Perception, Emotion and Behavior in University Students

A number of social networking platforms have emerged as a result of the development of information and communication technology which have become increasingly user-friendly and full with valuable features. The social networking site with most users is Facebook. Teenagers, particularly college students use Facebook most frequently to study, gain information, entertain themselves and connect with others through self-disclosing personal information on the Facebook profile page. This quantitative study aimed to analyze the attitude of pedagogical students regarding self-disclosure on Facebook as represented through cognition, emotion and behavior concerning academic achievement. The survey was completed by 535university student’s majority in pedagogy. There were 41 students who used it for less than three years between three to five years by 218 students and 276 students who use it more than five years. The questionnaire was self-reported by participants to assess university students' attitudes toward self-disclosure on Facebook. The results indicate that pedagogical students with excellent academic achievement and more than five years of Facebook experience had the highest-level attitude toward self-disclosure on Facebook. The results indicate a positive relationship between cognition, emotion and influence factors students' Facebook attitudes. Future research on methods that enhance student positive disclosure can benefit from this study. Future research should examine how self-disclosure on Facebook relates to other aspects, such as Facebook usage time, financial state and perception of advantages and its disadvantages of Facebook in order to evaluate students' attitudes objectively

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

Evaluation of Anterior Chamber Depth and Anterior Chamber Angle Changing After Phacoemulsification in the Primary Angle Close Suspect Eyes

BACKGROUND: Phacoemulsification surgery has the ability to deeply alter the segment anterior morphology, especially in eye with shallow anterior chamber (AC), narrow anterior chamber angle (ACA). However, the changes of anterior chamber depth (ACD) and ACA on the close angle suspect eyes after phacoemulsification have not been mentioned in many studies. So, we conduct this research. AIM: To evaluate the alteration in the ACA and ACD after phacoemulsification in the close angle suspect eyes. METHODS: Interventional study with no control group. Subjects were the primary angle closure suspect (PACS) eyes, that were operated by phacoemulsification with intraocular lens (IOL) at Glaucoma Department of VNIO from December 2017 to October 2018. RESULTS: 29 PACS eyes with cataract were operated by phacoemulsification with intraocular lens. After 3 months of monitoring, the average ACD augmented from 2.082 ± 0.244 to 3.673 ± 0.222 mm. AOD500 increase from 0.183 ± 0.088 to 0.388 ± 0.132 μm, AOD750 increased from 0.278 ± 0.105 to 0.576 ± 0.149 μm. The TISA500 enlarged from 0.068 ± 0.033 to 0.140 ± 0.052 mm2, TISA750 enlarged from 0.125 ± 0.052 to 0.256 ± 0.089 mm2 at the third month (p < 0.01). CONCLUSION: Phacoemulsification surgery increases the ACD and enlarged the angle in the PACS eyes

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

High school administrators' and teachers' perceptions of their educational action research skills

Educational action research has attracted significant attention from teacher-researchers and school administrators in recent years due to the method's effectiveness in teaching practices. Besides, educational action research skills are regarded as one of the essential aspects of doing action research. The present study aims to examine administrators' and teachers' perceptions of their educational action research skills; compare educational action research skills between the trained and the untrained groups and between the group that conducted the research and the group that did not. Quantitative research was used in this research. The study used the 11-item scale to survey 255 respondents (16 administrators and 239 teachers) from eleven high schools in Binh Duong province, Vietnam. The descriptive analysis was used to assess perceptions of high school administrators and teachers on their educational action research skills. Our results indicate that administrators and teachers assess their educational action research skills at very good. The trained group's educational action research skills are higher than the untrained group. Educational action research skills of the group conducted research are higher than the group that did not. The present findings provide more information on educational action research among administrators and teachers in Binh Duong province. Educational action research training programs, workshops, and educational policies should be implemented to reinforce and promote educational action research skills

EFL Vietnamese Teachers’ Perception Toward Critical Thinking in the Classroom

The 21st academic curriculum worldwide has emphasized Critical Thinking as one of the paramount thinking skills. However, the fact that whether EFL teachers- as direct guides in the classroom- have thoroughly grasped the concept, have been exposed to the concept or equipped with adequate methods and approaches to teach critical thinking in daily lessons remains questionable. This paper aims to present the Vietnamese EFL teachers’ perceptions of critical thinking and provide an overview of their current practices of critical thinking skills. The paper emphasized the extent of understanding of critical thinking that Vietnamese EFL teachers show in comparison with definitions in the literature, and how they apply what they understand in the EFL classroom. Participants of the study are 5 teachers who have teaching experience of more than 3 years, and the researchers collected data through in-depth interviews. The findings revealed a lack of information and training from the participants as well as some challenges in practicing the skills due to time-constraints or inadequate general knowledge and limited language level of students. This paper gives EFL managers and practitioners’ assessment criteria for whether to include or exclude critical thinking in their classes and sheds light on how Vietnamese EFL teachers can structure their lessons to critical thinking in the classroom