The moderating impact of corporate governance reform on the relationship between board independence and earnings management

For a transitional market with a short history like that of Vietnam, corporate governance is a critical area of improvement. The issuance of Circular 121 in 2012 marked an important milestone of corporate governance reform in Vietnam as it includes stricter and more well-defined regulations learned from international best practices. Among them is the requirement that independent directors should make up at least one-third of the board of directors. Although improving financial reporting is not at the heart of Circular 121, this Circular is expected to reduce earnings management through the mandatory requirement of board independence. Using data collected from a sample of 523 non-financial listed firms from 2009 – 2016, this study finds no significant relationship between earnings management and the proportion of independent directors, and Circular 121 has no impact on this relationship. These results are consistent across different regression approaches and various robustness tests, suggesting that board independence and corporate governance reform are not effective tools in mitigating earnings management

IMPROVING THE PHYSICOCHEMICAL PROPERTIES OF SNAKEHEAD FISH (Channastriata) SAUSAGE BY PROTEASE FROM ITS VISCERA

The study was conducted to investigate the possibility of enhancing the quality of cultured snakehead fish (Channastriata) protein, especially used in the processing of sausage products, by treatment with protease from its viscera. The change in physicochemical properties (expressed by water holding capacity, emulsifying capacity of protein, texture characteristics and whiteness index) of snakehead fish paste related to various protease activity (0, 3, 6, 9, 12, 15 U/L) and washing time (20, 30 and 40 min) were determined. In addition, protease treatment conditions were fixed at ambient temperature (30 ± 2 °C) and the ratio of minced fish and protease solution was 1:1(w/v). The results showed that physicochemical properties, gel quality and sensory properties of sausage significantly improved from soaked minced fish in protease solution at 9 U/L for 30 minutes

Effects of steel corrosion to BFRP Strengthened columns under eccentric loading

The experiment consists of twenty-four mid-scale rectangular RC columns (200x200x800mm) strengthening by BFRP sheets and research variables include: BFRP layer (0, 1, and 3 layers); eccentricity (25mm and 75mm); and 4 levels of steel corrosion. The results reveal that SEL (ratio of ultimate load of strengthened member to that of corresponding controlled member) is direct proportion with steel corrosion while SEV (ratio of ultimate vertical displacement of strengthened member to that of corresponding controlled member) is inverse proportion with steel corrosion; SEL slightly increases with the increase of BFRP layer and eccentricity; but SEV decreases noticeably with the increase of BFRP layer and eccentricity. In addition,the interaction between FRP sheets, stirrups, and longitudinal reinforcement in steel degraded BFRP strengthened columns is very strong.However, column design basing on current design manuals and codes as ACI 440.2R and CNR DT 200R1 has not mentioned this affect. Thus, the load capacity prediction of column being strengthened by BFRP sheets should include levels of steel corrosion for reality, reasonable, and integral of the design

Effects of steel corrosion to BFRP Strengthened columns under eccentric loading

The experiment consists of twenty-four mid-scale rectangular RC columns (200x200x800mm) strengthening by BFRP sheets and research variables include: BFRP layer (0, 1, and 3 layers); eccentricity (25mm and 75mm); and 4 levels of steel corrosion. The results reveal that SEL (ratio of ultimate load of strengthened member to that of corresponding controlled member) is direct proportion with steel corrosion while SEV (ratio of ultimate vertical displacement of strengthened member to that of corresponding controlled member) is inverse proportion with steel corrosion; SEL slightly increases with the increase of BFRP layer and eccentricity; but SEV decreases noticeably with the increase of BFRP layer and eccentricity. In addition,the interaction between FRP sheets, stirrups, and longitudinal reinforcement in steel degraded BFRP strengthened columns is very strong.However, column design basing on current design manuals and codes as ACI 440.2R and CNR DT 200R1 has not mentioned this affect. Thus, the load capacity prediction of column being strengthened by BFRP sheets should include levels of steel corrosion for reality, reasonable, and integral of the design

PROBLEMS OF ENGLISH STUDIES STUDENTS ON LEARNING PHONOLOGY AND SUGGESTIONS, CAN THO UNIVERSITY, VIETNAM

The writers were concerned by the phonological challenges encountered by students of the Schools of Foreign Languages, Can Tho University. Foreign language majors are often difficult, and theory is quite tackled, which has caused many serious problems for students. This is no exception for students majoring in English Studies, at Can Tho University in the process of approaching the subject "Introduction to English Phonology". This study was conducted to clarify the phonological challenges that students at Can Tho University are facing, as well as suggest solutions to the problem of phonology learners. Using data from Google Questionnaire Forms, the research conducted an error analysis of 103 English majors who studied the subject. Based on the phonological problems, certain remedial activities were planned for the students, which helped improve their study process phonological problems considerably.   Article visualizations

THÀNH PHẦN HÓA HỌC VÀ HOẠT TÍNH KHÁNG VI SINH VẬT GÂY BỆNH CỦA TINH DẦU TỪ VỎ BƯỞI DA XANH (Citrus maxima (Burm.) Merr.)

Pomelo is a Vietnam’s plant species with high nutritional and economic value. Besides, pomelo essential oil contains numerous compounds with high biological activity. The essential oil is extracted by using steam distillation, and its chemical composition is determined by means of GC-MS. The major components are limonene (91.19%), b-myrcene (2.92%), a-phellandrene (1.98%), and a-pinene (1.19%). The antimicrobial activity of essential oils is tested against pathogenic Gram-positive bacteria (Bacillus cereus, Staphylococcus aureus), Gram-negative bacteria (Escherichia coli), and Aspergillus flavus at different concentrations with the agar well diffusion method. This essential oil is active against B. cereus, S. aureus, and E. coli with inhibition diameter zones at 8.3–11.3, 10.3–18.7, and 9.0–11.7 mm, respectively, and inhibits A. flavus mold with 18.9–65.0% efficiency.Bưởi là loài cây không chỉ có giá trị cao về mặt dinh dưỡng mà còn có giá trị cao về mặt kinh tế và được trồng phổ biến ở Việt Nam. Ngoài ra, tinh dầu bưởi chứa nhiều hợp chất có hoạt tính sinh học cao. Tinh dầu bưởi được chiết xuất bằng phương pháp chưng cất lôi cuốn hơi nước và thành phần hóa học được phân tích bằng phương pháp GC-MS. Thành phần chính của tinh dầu gồm limonene (91,19%), b-myrcene (2,92%), a-phellandrene (1,98%) và a-pinene (1,19%). Hoạt tính kháng vi sinh vật của tinh dầu được khảo sát với vi khuẩn Gram dương (Bacillus cereus, Staphylococcus aureus), Gram âm (Escherichia coli) và nấm mốc Aspergillus flavus ở nồng độ 5, 10, 25 và 50% bằng phương pháp khuếch tán giếng thạch. Tinh dầu có khả năng kháng B. cereus, S. aureus và E. coli với đường kính vòng kháng khuẩn lần lượt là 8,3–11,3, 10,3–18,7 và 9,0–11,7 mm và ức chế sự phát triển của A. flavus (18,9–65,0%)

Feasibility of wearable monitors to detect heart rate variability in children with hand, foot and mouth disease

Hand foot and mouth disease (HFMD) is caused by a variety of enteroviruses, and occurs in large outbreaks in which a small proportion of children deteriorate rapidly with cardiopulmonary failure. Determining which children are likely to deteriorate is difficult and health systems may become overloaded during outbreaks as many children require hospitalization for monitoring. Heart rate variability (HRV) may help distinguish those with more severe diseases but requires simple scalable methods to collect ECG data.We carried out a prospective observational study to examine the feasibility of using wearable devices to measure HRV in 142 children admitted with HFMD at a children's hospital in Vietnam. ECG data were collected in all children. HRV indices calculated were lower in those with enterovirus A71 associated HFMD compared to those with other viral pathogens.HRV analysis collected from wearable devices is feasible in a low and middle income country (LMIC) and may help classify disease severity in HFMD

Association between ACE I/D genetic polymorphism and the severity of coronary artery disease in Vietnamese patients with acute myocardial infarction

BackgroundThe severity of coronary artery disease is a prognostic factor for major adverse cardiovascular events in patients diagnosed with acute myocardial infarction. ACE I/D polymorphism is one of the genetic factors that may affect the severity of coronary artery disease. This study aimed to investigate the association between ACE I/D genotypes and the severity of coronary artery disease in patients with acute myocardial infarction.Materials and methodsA single-center, prospective, observational study was conducted at the Department of Cardiology and Department of Interventional Cardiology, Cho Ray Hospital, Ho Chi Minh City, Vietnam from January 2020 to June 2021. All participants diagnosed with acute myocardial infarction underwent contrast-enhanced coronary angiography. The severity of coronary artery disease was determined by Gensini score. ACE I/D genotypes were identified in all subjects by using the polymerase chain reaction method.ResultsA total of 522 patients diagnosed with first acute myocardial infarction were recruited. The patients' median Gensini score was 34.3. The II, ID, and DD genotype rates of ACE I/D polymorphism were 48.9%, 36.4%, and 14.7%, respectively. After adjusting for confounding factors, multivariable linear regression analysis showed that the ACE DD genotype was independently associated with a higher Gensini score compared with the II or ID genotypes.ConclusionThe DD genotype of the ACE I/D polymorphism was associated with the severity of coronary artery disease in Vietnamese patients diagnosed with first acute myocardial infarction

A preliminary study to establish the transfected CHO cell lines which highly express Trastuzumab - A biosimilar product of Herceptin

Human epidermal growth factor receptor 2 (HER2) has been identified as a molecular target for breast cancer therapy, such as Trastuzumab (Herceptin®). This has been shown to improve patient survival substantially. The current study is aiming to locally produce an anti-HER2 monoclonal antibody (named Trastuzumab) which has an equivalent biological properties in comparison with the original version, Herceptin®). In silico design and construction of recombinant vectors, as well as the establishment of transfected cell lines with high expression of Trastuzumab were performed. Based on the protein sequences obtained from the Drugbank, the DNA sequences encoding for the light chain (Tras-Lc) and heavy chain (Tras-Hc) of Trastuzumab were optimized and integrated into pNanogen-Hygro and pNanogen-Puro vectors, respectively. The Neon Transfection System was used to co-transfect the pNanogen-Tras-Lc-Hygro and pNanogen-Tras-Hc-Puro constructs into CHO cells. Different co-transfected single-cell-colonies selected on media supplemented with hygromycin and puromycin were used for ELISA and SDS-PAGE assays to identify the CHO cell lines which highly express Trastuzumab. Based on the present results, 30μg of both constructs were suitable for DNA co-transfection. After 07 days of culture, the highest amount of Trastuzumab (561 µg/ml) was obtained from the H06LD68 cell line