Factors Influencing the Auditor Independence and Affects to Audit Quality of Supreme Audit Institution of Vietnam

Purpose: The aim of this study is to explore the factors affect to auditor independence, and impacts auditor independence to audit quality of Supreme Audit Institution (SAI).   Theoretical framework: This study explores factors affecting the auditor independence in public sector based on articles pertaining to public sector audits that were published in major publications in the 20th century. The theories were applied in order to build up research model about factors influencing the auditor independence and affects to SAI’s audit quality.   Design/methodology/approach: Research using complex techniques to analyze complex relationships in the SEM model. This result tests research model in Vietnam from the perspective of the state auditors’ perception with 225 valid responses.   Findings: The result found out three primary factors that affect the independence of public-sector auditors: political hegemony, auditor tenure and relationships with auditees. These factors have negative impact on state auditor’s independence, meanwhile auditor independence has a positive impact on SAI’s audit quality.   Research, Practical & Social implications: The study contributes to existing literature by providing empirical evidence for there is no suitable audit quality measurement framework for SAIs.   Originality/value: The results highlight strong importance of the auditor independence so that SAI Vietnam can have effective solutions to protect independence of state auditor from threats and improve the audit quality of SAI

How To Motivate Language Learning Environment: CALL Before And After The Pandemic Of Covid-19

Integrating information technology into teaching and learning foreign languages holds significant importance for the education system of our country. This serves as a crucial foundation for shaping the core generation of the future, aiding the nation's development, and advancing on the path of international integration. However, the application of information technology in foreign language education is currently prevalent primarily in schools located within major cities. To achieve the good effectiveness of Computer Assisted Language Learning (CALL), suitable solutions tailored to specific localities are necessary, which is the motivation for this study. I conducted this study focusing on high school students in Nha Trang to understand their attitudes towards the use of information technology in learning English before and after the pandemic Covid 19. This understanding was then used to discuss and propose several appropriate solutions aimed at cultivating a self-directed, creative, and engaging learning environment. This research has the potential to contribute towards generating general solutions for the implementation of information technology in teaching and learning across Vietnam

Factors Affecting Consumers’ Impulsive Purchasing Behavior in Circle K Convenience Stores in Hanoi, Vietnam

Impulsive purchasing behavior has been observed as one of the important studies conducted by marketers and researchers, as impulse buying has become a prevalent phenomenon in every retail format. The study was conducted to assess factors affecting consumers’ impulsive purchasing behavior in Circle K convenience stores in Hanoi, Vietnam. After reviewing a group of previous studies, the authors indicated 05 factors that affected consumers' impulsive purchasing behavior including impulsiveness, instant gratification, visual appeal, promotions and money availability. The study had selected 05 experts in the field of economics to conduct the expert interview. Moreover, the research team had also handed out the questionnaire and received 310 observations. Specifically, Impulsiveness had the strongest influence on the impulsive purchasing behavior of Circle K’s consumers in Hanoi. Keywords: factors, Impulsive purchasing behavior, Circle K convenience stores DOI: 10.7176/JESD/14-8-03 Publication date: April 30th 2023

Pro-poor intervention strategies in irrigated agriculture in Asia: poverty in irrigated agriculture: issues and options: Vietnam

Irrigated farming / Poverty / Farm income / Irrigation management / Institutions / Legal aspects / Water rates / User charges / Participatory management / Privatization / Participatory rural appraisal / Performance indexes / Irrigation programs / Irrigation systems / Pumping / Irrigation canals / Social aspects / Economic aspects / Rivers / Hydrology / Dams / Households / Income / Regression analysis / Drainage / Cooperatives / Water delivery / Water distribution / Rice / Financing / Drought / Vietnam / Red River Delta / Nam Duong Irrigation System / Nam Thach Han Irrigation System / Han River

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

PILOT SCALE STUDY ON AMMONIUM REMOVAL IN PHAP VAN WATER PLANT, HANOI CITY

Joint Research on Environmental Science and Technology for the Eart

Determinants of Access to Credit by the Small Business at Binh Thuy District, Can Tho City, Vietnam

This paper investigates the “Determinants of households’ business access to bank credit in Binh Thuy district, Can Tho city” which is performed by using the method of directly interviewing 240 business households in 8 wards in Binh Thuy district. By using the Logistics models, the finding show that the access to credit by small business households are significantly affected by education level of householders, capital of household businesses, collateral and income of businesses household. In addition, based on given results, possible solutions to improve the access to credit for business households at Binh Thuy district, Can Tho city have been considered

Synthesis of new bioisosteric hemiasterlin analogues with extremely high cytotoxicity

International audienceIn this article, we report a convenient and efficient method for the synthesis of new simplified derivativesof hemiasterlin in which the α,α-dimethylbenzylic moiety A is replaced by α,β-unsaturated aryl groupsas Michael acceptor. Most of these derivatives have a strong cytotoxic activity on three human tumorcell lines (KB, Hep-G2 and MCF7). Analogs 17b and 17f showed a high cytotoxicity against KB andHep-G2 cancer cell lines comparable to paclitaxel and ellipticine

Synthesis of new simplified hemiasterlin derivatives with α,β-unsaturated carbonyl moiety.

International audienceIn this Letter, we report a convenient and efficient method for the synthesis of new simplified derivatives of hemiasterlin in which the α,α-dimethylbenzylic moiety A is replaced by α,β-unsaturated aryl groups as Michael acceptor. Most of these derivatives have a strong cytotoxic activity on three human tumor cell lines (KB, Hep-G2 and MCF7). Analogs 17b and 17f showed a high cytotoxicity against KB and Hep-G2 cancer cell lines comparable to paclitaxel and ellipticine