Policy of mobilizing financial resources for developing new countryside in Vietnam

Financial resources and the institutional framework, as well as policies for mobilizing financial resources, are important issues that need to be addressed in the construction of new countryside in Vietnam. Financial resources for the new countryside mainly come from the state budget, credit sources, investments from enterprises, contributions, and support from organizations, individuals, and the local community. In recent years, the state has paid attention to financial investment and issued policies to mobilize financial resources for the new countryside. Through these policies, Vietnam's rural areas have achieved important results, with rural areas being renewed, the economy being developed, and the living standards of the people being improved. However, statistical analysis and research results show that, alongside the achievements, financial resources for new countryside have not yet satisfied the needs, and the policies for mobilizing resources are sluggish to innovate and have neither fully exploited the potential of rural areas nor effectively mobilized resources from the state and society. The state budget resources for investing in the new countryside are limited, and the investment resources from enterprises have yielded low results. Contributions from the people and the local community are voluntary and have not become the main resources mobilized for the new countryside. Based on the research results, the author proposes some solutions to improve the policies for mobilizing financial resources for the new countryside in Vietnam

LEAF LITTER FUNGI ISOLATED IN BACH MA NATIONAL PARK, VIET NAM

A survey of fungi from leaf litter at Bach Ma National Park in Viet Nam was initiated.  Using surface disinfection and moist chamber with single spore isolation methods, 102 isolates were obtained and of those, 70 isolates were selected for further morphological study. They belong to 5 classes, 9 orders, 14 families, 33 genera, and 51 species. Among them, Ceratosporella deviata, Lateriramulosa sp., Isthmolongispora ampuliformis, Polylobatispora quinquecornuta, Scolecobasidium tricladiatum, Triglyphiuma labamense, Tricladiella pulvialis, Tripospermum myrti, Triscelophorus sp., Varicosporium elodeaea are newly recorded in Viet Nam

Factors Affecting Responsibility Accounting: Evidence from Vietnamese Manufacturing Enterprises

Purpose: This study aims to examine (i) the number of product lines and steps in the manufacturing process affect the responsibility cost center in a responsibility accounting system (ii) the level of technology application, the qualification of managers at all levels affect the budgetary control system integrated to the responsibility accounting system in Vietnamese manufacturing enterprises.   Theoretical framework: The research identifies and examined the impacts of the number of product lines, the number of steps in the manufacturing process on the number of responsibility cost centers, and the impacts of the level of technology application, the qualification of managers at all levels on the budgetary control system to contribute the responsibility accounting system theory.   Design/methodology/approach:  A quantitative approach was applied with a sample of 108 Vietnamese manufacturing enterprises that is listed on the Vietnamese financial securities markets in 2020. OLS regression is applied to give a further analysis.   Findings: The regression findings support the significant positive impacts of the number of product lines and the number of steps in the manufacturing process on the number of cost centers as well as the significant positive correlation between the level of technology application and the effective budgetary control system, however, the effect of the qualification of managers at all levels is insignificant.   Research, Practical & Social implications: This study provides factors impacting the number of cost centers and the budgetary control system. The results of this study support the contingency theory.   Originality/value: These findings can be useful for Vietnamese manufacturing enterprises to take measures to strengthen cost control through the responsibility accounting system, thereby improving business efficiency

VIETNAMESE HIGH SCHOOL EFL TEACHERS’ PERCEPTIONS TOWARD ONLINE TEACHING UNDER THE IMPACT OF COVID-19

The coronavirus disease case, commonly known as Covid-19, has spread internationally since March 2020. Approximately 100 countries, including Vietnam, closed their schools due to a public health emergency, according to UNESCO. Due to the circumstance, teachers were forced to convert from in-person instruction to online instruction. In the context of Covid-19, this study investigated how EFL high school instructors felt about online English language education. A descriptive design and a mixed-methods approach were utilized in this investigation. Six EFL high school teachers in the Mekong Delta were interviewed for this study to get their perspectives. The findings demonstrated that the participants' opinions on the usefulness and simplicity of online instruction during the Covid-19 epidemic were overwhelmingly positive. Despite the challenges they encountered when conducting their online classes, the teachers were able to show the proper attitude toward using technology to teach. The pedagogical implications of online teaching and learning are also meant to encourage the development of innovative teaching strategies in the setting of high schools in the Vietnamese Mekong Delta.  Article visualizations

Optimization of ultrasound-assisted extraction of phenolic compounds from fresh Moringa oleifera leaves with a response surface methodology and comparison with the Soxhlet extraction method

ABSTRACT. The present study evaluated the optimum conditions of ultrasound-assisted extraction (UAE) and Soxhlet extraction (SE) of antioxidant capacities and total phenolics from fresh Moringa oleifera leaves, using the response surface methodology. Spectrophotometric method with Folin–Ciocalteu and 2,2-diphenyl-1-picrylhydrazyl (DPPH) reagents was used to determine the total phenolic content (TPC) and the antioxidant activity (AA), respectively. The four models obtained showed the non-linear and quadratic dependences of both measured responses (TPC and AA) which were influenced significantly by all control variables including the acetone solvent (70%, v/v) to solid (SS) ratio, extraction time, and extraction temperature of both extraction methods. Furthermore, at the same extraction temperature, the extraction efficacy of UAE was better than SE as significantly shorter extraction time, less extraction solvent, but higher bio-active content was experienced. The optimal UAE conditions included a SS ratio of 31:1 (mL/g), extraction time of 26 min, and extraction temperature of 59 oC, resulting in the maximum TPC (34.36 mg GAE/g dry weight, DW) and AA (491.9 µmol TE/g DW) in the extracts. In addition, the models proposed were considered to be accurate and reliable for predicting the TPC and AA of fresh M. oleifera leaf extract. The research findings also imply potential applications for ultra-sonication extraction to produce the extracts from fresh M. oleifera leaves for pharmaceutical industry as well as food technology.   KEY WORDS: Antioxidant activity, Herbal plant, Model, Polyphenols, RSM   Bull. Chem. Soc. Ethiop. 2022, 36(2), 261-275.                                                                DOI: https://dx.doi.org/10.4314/bcse.v36i2.

Determinants of customer's apartment purchase intention: is the location dominant?

The purpose of this research is to identify and measure the factors affecting the intention to buy apartments of customers in Ho Chi Minh City, Vietnam. The survey carried out with the participation of 200 customers. The authors explore five factors which affect customer's apartment purchase intention include location, features, brand, finance, and subjective norm. The result from Exploratory Factor Analysis (EFA) shows that location, features, finance, and subjective norm have a significant effect on the intention to buy customers' apartments. In which, location in Ho Chi Minh City context is the most influential factor, so, it strongly confirm the research of Adair et al. (1996), Clark et al. (2006), Daly et al. (2003), Kaynak and Stevenson (2007), Opoku and AbdulMuhmin (2010), Sengul et al. (2010), Tu and Goldfinch (1996), Xiao and Tan (2007) and Wang and Li (2006). The study also proposes some recommendations to increase the attractiveness of the apartment. What is more, developers, marketers, real estate policymakers can use the results of this research to understand the needs of customers better and satisfy customers

Fetus Trafficking in Viet Nam – The New Criminal Method of Human Trafficking

When it comes to basic rights of the fetus, including the right to life, theoretical studies around the world on human rights of the fetus still have not reached an agreement on approaches and explanation. Criminal law at the international and national levels still leaves the possibility of protecting the unborn child. Viet Nam’s criminal law is no exception to this trend. In addition, Viet Nam is currently facing human trafficking with new methods and tricks. Children are bought and paid for while still in the womb, then born abroad and given to traffickers. Children are only protected by criminal law for human trafficking if they are born, alive, and detected by the authorities. While the act of trafficking in fetuses is often easily detected by the authorities right from the stage of purchasing and paying, it is not feasible to prosecute this act for human trafficking under the criminal law of Viet Nam. This reduces the criminal law’s ability to suppress crime, at the same time, leaves many fetuses unprotected. Should criminal law be left outside the legal mechanism to protect children while in the fetal stage? This article suggests considering fetus trafficking as a form of human trafficking and to criminalize fetus trafficking. Criminal law should recognize fetus trafficking as a sign of crime or an early stage in the criminal process of human trafficking, because children need special care and protection, including appropriate legal protection before and after birth, due to their physical and mental immaturity

Investigating the diversity of arbuscular mycorrhizal fungi from Gymnema sylvestre and Curcuma longa in Vietnam

Arbuscular mycorrhizal (AM) fungi are soil eukaryotes that belong to phylum Glomeromycota and have symbiosis with the vast majority of higher plants’ roots. AM fungi are believed to be coevolved with terrestrial plants, the abundance and diversity of AM fungal communities as a result are host plant dependent. A survey of AM fungi from the rhizospheres of medicinal plants in Northern Vietnam including gurma Gymnema sylvestre and turmeric Curcuma longa was carried out. From the extracted total DNAs of the medicinal plants’ rhizosphere soil samples, 35 mycorrhizal fungal species were identified by analyzing small subunit rRNA gene sequences. Result revealed that genus Glomus is the most abundant in the AM communities of G. sylvestre and C. longa, followed by Gigaspora and Acaulospora. Besides, AM species belonging to genera Scutellospora, Diversispora and Rhizophagus were observed in almost all rhizosphere soil samples. The spore counting by wet sieving and decanting method uncovered a variation in AM spore density of gurma and turmeric rhizosphere. In general, AM species were found more abundantly and more diverse in collected rhizome soil samples of C. longa (27 species belonging to 10 genera) than of G. sylvestre (17 species found belonging to 7 genera). The observed difference in AM communities of G. sylvestre and C. longa supports evidence for the dependence of AM fungal species on host plants, and indicates that AM fungi may have relation to the host plants’ secondary metabolite production

Struvite formation from wastewater: affecting factors and nutrient recovery

Never human being has to face such a serious lack of phosphorus and pollutants from human activities. Nutrient recovery from wastewater is a new trend which attracts the interests of several researchers. Extraction of the nutrients, based on struvite crystal from wastewater as nutritious sources, has been assessed as an urgent solution to tackle the water pollution issue. This review focused on feature characteristics of struvite as a chemical fertilizer for plant, struvite formation process in various wastewaters, which is related to physio-chemical conditions, and potential of applying this idea into practice

Students and young university staff development in the context of e-learning and the fourth industrial revolution

This article aims at presenting the current state of students’ capacity for learning and competencies of young staff members in Vietnamese universities. Then, we imply some orientations to improve students’ capacity for learning and young lecturers’ capacity for teaching in the 4th industrial revolution such as: Application of technology in teaching - education management and international affair