Evaluation of Accountants’ Performance: The Case of Vietnam

This study is conducted for evaluating accountants’ performance of firms doing business in Vietnam. Based on literature review and interview’s results, dependent variable of accountants’ performance includes four attributes. Having descriptive analysis, Cronbach's Alpha, Independent T-test, ANOVA for measuring performance of accountants in firms in Vietnam. The results show that performance of accountants achieved an average of 3.87, Cronbach's Alpha coefficient with greater than 0.6; evaluation of the performance of accountants of other units in firms and its evaluation of accounting unit itself is different, differences in evaluating performance of accountants from chief accountants, general accountants and accountants. Based on the findings, some recommendations are given for improving accountant performances of firms doing business in the context of Vietnam. Keywords: Performance, Accountants, Vietna

Determine the source term of a two-dimensional heat equation

Let $\Omega$ be a two-dimensional heat conduction body. We consider the problem of determining the heat source $F(x,t)=\varphi(t)f(x,y)$ with $\varphi$ be given inexactly and $f$ be unknown. The problem is nonlinear and ill-posed. By a specific form of Fourier transforms, we shall show that the heat source is determined uniquely by the minimum boundary condition and the temperature distribution in $\Omega$ at the initial time $t=0$ and at the final time $t=1$. Using the methods of Tikhonov's regularization and truncated integration, we construct the regularized solutions. Numerical part is given.Comment: 18 page

Determination of the body force of a two-dimensional isotropic elastic body

Let $\Omega$ represent a two$-$dimensional isotropic elastic body. We consider the problem of determining the body force $F$ whose form $\phi(t)(f_1(x),f_2(x))$ with $\phi$ be given inexactly. The problem is nonlinear and ill-posed. Using the Fourier transform, the methods of Tikhonov's regularization and truncated integration, we construct a regularized solution from the data given inexactly and derive the explicitly error estimate. Numerical part is givenComment: 23 page

The Impact of Waves and Tidal Currents on the Sediment Transport at the Sea Port

Dredged sediments in estuarine and coastal waters can cause sediment transport and water pollutant in marine environment since the sediments are diffused to waterbodies under the influence of wave and flow regimes. As a result, it increases turbidity and enhances sediment deposition at dump sites. In Vietnam, few authors have studied and assessed the environmental impact of dumping and dredged materials to the port areas. This paper combines a coupled spectral wind-wave, hydrodynamic, and sediment transport models in order to study the impact of tide and wave conditions to regional sediment transport patterns at Vung Ang port area in Vietnam. The results for the currents and waves were evaluated and validated using field data. Wind and wave data for the calculated domain are extracted from the WAVEWATCH-III (wave data) and NOAA global climate change models (wind data). The calibration and validation of the MIKE 21/3 showed a high conformity between the observed and simulated data based on the mean absolute error (MAE), the RMSE-observation standard deviation ratio (RSR) and the Percent bias (PBIAS). The MIKE 21/3 sediment transport simulation results showed that the highest suspended sediment concentrations were 2.5-3 g/m3 at the dredging position and the increased concentration along the transport route ranged from 1-1.5 g/m3. The simulation results showed the bed level change of the simulated domain. We found that the suspended sediment diffusion area decreased with the respective depth: Layer 1 (65.5 km2), Layer 2 (45.7 km2), and Layer 3 (37.4 km2). Therefore, the simulation results of the dredged materials activities were significantly affected by the wave and tidal regime on the sediment transport. Doi: 10.28991/cej-2021-03091749 Full Text: PD

Classification of Cordyceps and related fungi – a review

Cordyceps and related fungi (Hypocreales, Ascomycota) have a long history of interaction with human. This fungal group is well-known for its application in agriculture and medicine. Great interest has been given for this group, especially in their classification and systematics. In this current review, current classification system of Cordyceps fungi is presented under the view of morphology and molecular phylogenetics

Determinants of organic food purchasing intention: an empirical study of local consumers in Da Nang city, Central Vietnam

With the rapid economic development in the past decades, Vietnamese people are more and more aware of the role of safe food for their health and that of their families. Currently, the trend of organic food consumption is happening faster, especially in urban areas. The study aims to determine the influence of transparent information and knowledge about organic products on consumers' attitudes, trust, and subjective norms affecting their purchase intention of organic products. Data were collected from 420 consumers in Da Nang city, Central Vietnam. Exploratory Factor Analysis (EFA) method and Structural Equation Modeling (SEM) were used to evaluate the scale's reliability and identify the impact factors. The results show that attitudes and trust have a positive relationship with the intention to buy organic food. In addition, research shows that trust is a predecessor of attitudes and mediates the relationship between information, knowledge about organic food, and intention to buy organic food. The study's findings are consistent with previous literature and provide implications for food managers, organic food businesses, and the community

Healthcare use for diarrhoea and dysentery in actual and hypothetical cases, Nha Trang, Viet Nam.

To better understand healthcare use for diarrhoea and dysentery in Nha Trang, Viet Nam, qualitative interviews with community residents and dysentery case studies were conducted. Findings were supplemented by a quantitative survey which asked respondents which healthcare provider their household members would use for diarrhoea or dysentery. A clear pattern of healthcare-seeking behaviours among 433 respondents emerged. More than half of the respondents self-treated initially. Medication for initial treatment was purchased from a pharmacy or with medication stored at home. Traditional home treatments were also widely used. If no improvement occurred or the symptoms were perceived to be severe, individuals would visit a healthcare facility. Private medical practitioners are playing a steadily increasing role in the Vietnamese healthcare system. Less than a quarter of diarrhoea patients initially used government healthcare providers at commune health centres, polyclinics, and hospitals, which are the only sources of data for routine public-health statistics. Given these healthcare-use patterns, reported rates could significantly underestimate the real disease burden of dysentery and diarrhoea

Integrated Effect of the Payment for Forest Environmental Services (PFES) in Vietnam

Payment for forest environmental services (PFES) has become an effective management tool for forest resources in the world, especially in developing countries such as Vietnam. The Vietnamese PFES policy has been institutionalized and implemented since 2010, contributing to forest protection and improving the livelihoods of people who depend on forests. In this chapter, the PFES policy was analyzed, followed by the evaluation of the effectiveness of a PFES program applied in the Ba Be district, Bac Kan province, Vietnam in three aspects: environment, economy, and society. Finally, we synthesize the combined effectiveness of the PFES program in Vietnam and offer solutions to improve and promote the PFES policy in Vietnam and developing countries around the world

Discorvery of Entomopathogenic fungi Cordyceps takaomontana at Langbian Mountain, Lam Dong, Vietnam

The stromata of Cordyceps takaomontana Y. Kobayashi (1941) were found on the Langbian Mountain, Da Lat, Vietnam at the height of 1.650 meter above sea level, on the larva of Lepidoptera. Stromata were lemon-yellow, clavate to enlongated clavate, arising from a white pseudosclerotium. The fertile head was on the top part of stromata, darker colored in comparison to the stipe. Perithecium was narrowly ovoid, superficial and forming dark yellow punctate on the surface of stromata. Ascus was cylindrical with semi-spherical cap. Ascospores were cylindrical, truncated and separately after discharge from the ascus. Pure culture was isolated on Potato Glucose Agar (PGA) medium: white colony in young and yellow in old. The isolated mycelium was not homogenous in thickness and in growth rate at the peripheral area. Conidiophores were phialide, tapering to both apexes. Conidia had elliptical shape and formed into chains after maturation. DNA was isolated, then purified from pure mycelium and used to amplifying the nrLSU (nuclear ribosomal large subunit) and rpb1 (RNA polymerase II largest subunit) genes. The amplified products were used for sequencing, proof-reading by some professional softwares before combining with other nrLSU and rpb1 sequences. Then this database was used to search for the suitable evolution model as well as to construct the phylogenetic trees. The results of phylogenetic analysis completely supported the morphological classification: DL0038A and DL0038B were Cordyceps takaomontana Y. Kobayashi (1941)