Actual State of and Trend in the Application of Information Systems of Vietnamese Agencies and Enterprises

In recent years, the demand for receiving, processing and managing information flows and documents of administrative units, state agencies and enterprises in Vietnam is very high. This task requires timely and accurate resolution time with the efficient and effective support of information technology systems. Therefore, the application of management information systems has given organizations and enterprises a continuous and accurate control and management of internal information, thus helping managers make decisions. Accurate, accurate, optimistic and increase work efficiency. They contribute to the operation of the business goes into order.Application of management information systems in enterprises is always a concern because IT plays a very important role in economic activities, business production, sales, trade promotion, business management. .However, there are still many issues surrounding the application.The problem is: Actual state of and Trend in the application of information systems of Vietnamese agencies and enterprises now? Keywords: actual state of, trend in, information systems

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

Chemical composition and antimicrobial activity of the essential oil from leaves of Magnolia coriacea (Hung T. Chang & B. L. Chen) figlar growing in Vietnam

Leaf essential oil of Magnolia coriacea (Hung T. Chang B. L. Chen) Figlar growing wild in the Bat Dai Son Nature Reserve, Ha Giang Province, Viet Nam was obtained by hydrodistillation and its chemical composition was analyzed using GC/MS. In total, 45 compounds were detected in the essential oil, accounting for 87.1% of the oil, in which 37 compounds were identified accounting for 66.9%. Bicyclogermacrene (12.6%) and spathulenol (17.0%) were the main components of the leaf essential oil of M. coriacea. Antimicrobial activity of the essential oil sample was tested against three microorganism strains using an agar disk diffusion method. The results show that the inhibitory zone diameters ranged from 8.5 to 20.5 mm. Median inhibitory concentration (IC50) and minimum inhibitory concentration (MIC) of the essential oil was determined using microdilution broth susceptibility assay against seven test microorganism strains. Bacillus subtilis had the highest sensitivity with IC50 and MIC values of 185.9 and 512 µg/mL, respectively. 

Preschool STEM Activities and Associated Outcomes: A Scoping Review

This review highlights the need for further investigation into the benefits of STEM activities in preschool children’s learning, girls’ engagement and learning of children with disabilities in the STEM field. The review process involved accessing 19 relevant studies from Scopus, ERIC and Google Scholar databases in March 2023. Through the synthesis of information from these studies, seven STEM activities were identified as effective in enhancing preschool children’s learning: educational robots, educational games, argumentative interactions, inquiry-based learning and engineering design, drawing and telling about engineers, free play and pretend play, and group membership. Each of these activities contributes to different learning outcomes for children. Moreover, the review emphasizes the importance of role-playing activities ‘as if’ engineers and scientists, facilitated by teachers, in fostering girls’ motivation and engagement in the STEM field from an early age. Long-term scientific interventions at home have a significant positive impact on the science literacy skills of deaf children. The implications of this review are particularly relevant for early childhood educators, as it provides valuable insights into the use of STEM activities to enhance children’s learning outcomes

Lactic Acid Fermentation of Radish and Cucumber in Rice Bran Bed

The Lactobacillus plantarum (L. plantarum) strain XK1.4 isolated from pickled vegetables was applied for cucumber and radish fermentation using rice bran. Fermented radish and cucumber pickles are the lactic acid fermentation products formed through the influence of microorganisms present in the environment. The main objective of the study is to select the appropriate rice bran type (white/yellow rice bran) and treatment methods (roasting time), and also choose suitable fermentation conditions (initial microbial population and added salt content) for traditional pickled cucumber and white radish with appropriate lactic acid content and high acceptability by consumers. The results showed that the quality of white bran was better than yellow bran and less oxidized, the total free fatty acid was also much lower than that of yellow bran. It was found that the lactic acid content analyses provided significant different results for the samples, compared to the control (without inoculant addition). The pickled samples for which L. plantarum strain XK 1.4 was used displayed a better fermentation process. The lower concentration of bacteria added in the initial stage, the lower the acid content of the rice bran medium and the fermented products where L. plantarum strains were added. L. plantarum grew rapidly in rice bran fermenting bed of 10 CFU g at 25-26 °C and 3% NaCl. With the appropriate selection of fermentation parameters, it only takes about 4 days for the fermentation process (2 days of preparing rice bran medium and 2 days of fermenting white radish and cucumber) with high lactic acid content and consumer’s acceptability

Lactic Acid Fermentation of Radish and Cucumber in Rice Bran Bed

The Lactobacillus plantarum (L. plantarum) strain XK1.4 isolated from pickled vegetables was applied for cucumber and radish fermentation using rice bran. Fermented radish and cucumber pickles are the lactic acid fermentation products formed through the influence of microorganisms present in the environment. The main objective of the study is to select the appropriate rice bran type (white/yellow rice bran) and treatment methods (roasting time), and also choose suitable fermentation conditions (initial microbial population and added salt content) for traditional pickled cucumber and white radish with appropriate lactic acid content and high acceptability by consumers. The results showed that the quality of white bran was better than yellow bran and less oxidized, the total free fatty acid was also much lower than that of yellow bran. It was found that the lactic acid content analyses provided significant different results for the samples, compared to the control (without inoculant addition). The pickled samples for which L. plantarum strain XK 1.4 was used displayed a better fermentation process. The lower concentration of bacteria added in the initial stage, the lower the acid content of the rice bran medium and the fermented products where L. plantarum strains were added. L. plantarum grew rapidly in rice bran fermenting bed of 10 CFU g at 25-26 °C and 3% NaCl. With the appropriate selection of fermentation parameters, it only takes about 4 days for the fermentation process (2 days of preparing rice bran medium and 2 days of fermenting white radish and cucumber) with high lactic acid content and consumer’s acceptability

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

EVALUATION OF BIODEGRADATION RATE CONSTANT (K₁) AND BOD POLLUTION IN THE LAKE SYSTEM OF HANOI

Joint Research on Environmental Science and Technology for the Eart

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

Synthesis and Optical Characterization of Dye Doped in Ormosil Nanospheres for Bioapplications

Dye-doped ORMOSIL (organically modified silicate) nanoparticles (NPs) have significant advantages over single-dye labeling in signal amplification, photostability and surface modification for various biological applications. The dyes: Rhodamine 6G (R6G) and Rhodamine B (RB) were successfully incorporated into ORMOSIL nanoparticles fabricated by micellar nanochemistry from Trimethoxysilane CH$_3$Si(OCH$_3$)$_3$ precursor. The optical characterization of dye-doped ORMOSIL NPs was studied in comparison with it’s of free dye in solution. The results shown that the photostability of ORMOSIL dye doped nanospheres is much improved in comparison with it’s of dye in solution. Other studies of the photophysical properties such as anisotropy, fluorescence lifetime and energy transfer were also done