Assessment of the Quality of Non-Financial Information Disclosure: Empirical Evidence from Listed Companies in Vietnam

Binh Thi Hai LE,Nhat Quoc NGUYEN,Cong Van NGUYEN 한국유통과학회 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.5

The purpose of this research is to evaluate the quality of non-financial information disclosure by companies listed on the Vietnamese stock exchange. In 2019, 140 annual reports from 140 companies listed on the Vietnam Stock Exchange were included in the research sample. The remaining 134 reports were eligible study after removing those that lacked essential data. Using the statistical software SPSS version 25 and Excel office software, the study has selected the data processing method and the disproportionate disclosure index method to evaluate the quality of non-financial information disclosure of companies. The findings of the study demonstrate that companies listed on the Vietnam stock exchange are particularly interested in giving non-financial information to financial statement consumers as required by law, although the level of disclosure is still inadequate. The findings also illustrate the varying levels of non-financial information disclosure by category of information, as well as substantial disparities between them (general information about the company, environmental and social information, corporate governance information, etc.). The findings of the study show that the majority of Vietnam’s publicly traded enterprises are less interested in reporting environmental information.

Factors Affecting Accounting Policy Choice: Evidence from Small and Medium Enterprises in Vietnam

DOAN, Anh Thi Thuy,LE, Binh Thi Hai,LE, Nguyet Thi My,DANG, Ly Ai Korea Distribution Science Association 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.9

The purpose of this study is to determine the direction and significance of variables influencing small and medium enterprises (SMEs) decisions regarding accounting policy in Vietnam. Research data was collected through a survey of 296 subjects, including chief accountants, accountants, managers, and lecturers with practical experience in accounting work at enterprises. With the help of specialized software SPSS, determining the impact of factors on the choice of accounting policy of enterprises is done through a multivariate regression model with control tools Cronbach's alpha determination, EFA factor analysis, and Pearson correlation analysis. Research results show that there are seven factors affecting the choice of accounting policy in Vietnamese SMEs; in which, the factors information technology, legal environment, information demand, manager's awareness, and accounting qualification have a positive impact; and two factors are tax pressure, and financial leverage have a negative impact on accounting policy choice. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our research shows that accounting's psychological factor does not affect the accounting policy choice. This is consistent with the characteristics of SMEs in Vietnam because the role of accountants is not appreciated in the business.

First Report on Multidrug-Resistant Methicillin-Resistant Staphylococcus aureus Isolates in Children Admitted to Tertiary Hospitals in Vietnam

( Nguyen Thai Son ),( Vu Thi Thu Huong ),( Vu Thi Kim Lien ),( Do Thi Quynh Nga ),( Tran Thi Hai Au ),( Tang Thi Nga ),( Le Nguyen Minh Hoa ),( Tran Quang Binh ) 한국미생물생명공학회(구 한국산업미생물학회) 2019 Journal of microbiology and biotechnology Vol.29 No.9

The extensive distribution of multidrug-resistant (MDR) methicillin-resistant Staphylococcus aureus (MRSA) poses a threat to healthcare worldwide. This study aimed to investigate the MDR and molecular patterns of MRSA isolates in children admitted to the two biggest tertiary care pediatric hospitals in northern and southern Vietnam. A total of 168 MRSA strains were collected to determine antibiotic susceptibility by minimum inhibitory concentration tests. Antibiotic-resistant genes, pulsed-field gel electrophoresis, staphylococcal cassette chromosome mec (SCCmec) typing, and multilocus sequence typing were used for the molecular characterization of MRSA. Among the total strains, the MDR rate (51.8%) was significantly higher in the northern hospital than in the southern hospital (73% vs. 39%, p < 0.0001). The MDR-MRSA with the highest rates were “ciprofloxacin-erythromycin-gentamicin-tetracyclines” (35.6%), followed by “erythromycin-tetracycline-chloramphenicol” (24.1%), and “ciprofloxacin-erythromycin-gentamicin” (19.5%), showing an accumulative total of 79.3%. The most susceptible antibiotics were rifampicin (100%) and vancomycin (100%), followed by doxycycline (94.0%), meropenem (78.0%), and cefotaxime (75.0%). The SCCmecII strains showed greater resistance to gentamicin, ciprofloxacin, tetracycline, meropenem and cephalosporins compared with the other strains. The SCCmecII strains exhibited the highest rate in the tested genes (aacA/aphD: 55.2%, ermA/B/C: 89.7%, and tetK/M: 82.8%). ST5-SCCmecII was the predominant clone in the northern hospital, whereas SCCmecIVa was more pronounced in the southern hospital. In conclusion, our results raised concerns about the predominant MDR-MRSA strains in the pediatric hospitals in Vietnam. The north-south difference in the antibiotic resistance patterns and genetic structure of MRSA suggests different MRSA origins and various uses of antimicrobial agents between the two regions.

Environmental Chemical-Dioxin Impacts on Biological Systems: A Review

Thuy Thi Bich Vo,Binh Thi Nguyen Le,Hai Van Nong,Hyun Yang,Eui-Bae Jeung 韓國受精卵移植學會 2013 한국동물생명공학회지 Vol.28 No.2

Worldwide there is concern about the continuing release of a broad range of environmental endocrine disrupting chemicals, including polychlorinated biphenyls, dioxins, phthalates, polybrominated diphenyl ethers (PBDEs), and other halogenated organochlorines persistent organic pollutants (POPs) into the environment. They are condemned for health adverse effects such as cancer, reproductive defects, neurobehavioral abnormalities, endocrine and immunological toxicity. These effects can be elicited via a number of mechanisms among others include disruption of endocrine system, oxidation stress and epigenetic. However, most of the mechanisms are not clear, thus several number of studies are ongoing trying to elucidate them in order to protect the public by reducing these adverse effects. In this review, we briefly limited review the process, the impacts, and the potential mechanisms of dioxin/dioxin like compound, particularly, their possible roles in adverse developmental and reproductive processes, diseases, and gene expression and associated molecular pathways in cells.

Impact of long COVID-19 on posttraumatic stress disorder as modified by health literacy: an observational study in Vietnam

Han Thi Vo,Tien Duc Dao,Tuyen Van Duong,Tan Thanh Nguyen,Binh Nhu Do,Tinh Xuan Do,Khue Minh Pham,Vinh Hai Vu,Linh Van Pham,Lien Thi Hong Nguyen,Lan Thi Huong Le,Hoang Cong Nguyen,Nga Hoang Dang,Trung 질병관리청 2024 Osong Public Health and Research Persptectives Vol.15 No.1

Objectives: The incidence of posttraumatic stress disorder (PTSD) has increased, particularly among individuals who have recovered from coronavirus disease 2019 (COVID-19) infection. Health literacy is considered a “social vaccine” that helps people respond effectively to the pandemic. We aimed to investigate the association between long COVID-19 and PTSD, and to examine the modifying role of health literacy in this association.Methods: A cross-sectional study was conducted at 18 hospitals and health centers in Vietnam from December 2021 to October 2022. We recruited 4,463 individuals who had recovered from COVID-19 infection for at least 4 weeks. Participants provided information about their sociodemographics, clinical parameters, health-related behaviors, health literacy (using the 12-item short-form health literacy scale), long COVID-19 symptoms and PTSD (Impact Event Scale-Revised score of 33 or higher). Logistic regression models were used to examine associations and interactions.Results: Out of the study sample, 55.9% had long COVID-19 symptoms, and 49.6% had PTSD. Individuals with long COVID-19 symptoms had a higher likelihood of PTSD (odds ratio [OR], 1.68; 95% confidence interval [CI], 1.63–2.12; p<0.001). Higher health literacy was associated with a lower likelihood of PTSD (OR, 0.98; 95% CI, 0.97–0.99; p=0.001). Compared to those with long COVID-19 symptoms and the lowest health literacy score, those with long COVID-19 symptoms and a 1-point health literacy increment had a 3% lower likelihood of PTSD (OR, 0.97; 95% CI, 0.96–0.99; p=0.001).Conclusion: Health literacy was found to be a protective factor against PTSD and modified the negative impact of long COVID-19 symptoms on PTSD.

Environmental Chemical-Dioxin Impacts on Biological Systems: A Review

Vo, Thuy Thi Bich,Le, Binh Thi Nguyen,Nong, Hai Van,Yang, Hyun,Jeung, Eui-Bae The Korean Society of Embryo Transfer 2013 한국동물생명공학회지 Vol.28 No.2

Worldwide there is concern about the continuing release of a broad range of environmental endocrine disrupting chemicals, including polychlorinated biphenyls, dioxins, phthalates, polybrominated diphenyl ethers (PBDEs), and other halogenated organochlorines persistent organic pollutants (POPs) into the environment. They are condemned for health adverse effects such as cancer, reproductive defects, neurobehavioral abnormalities, endocrine and immunological toxicity. These effects can be elicited via a number of mechanisms among others include disruption of endocrine system, oxidation stress and epigenetic. However, most of the mechanisms are not clear, thus several number of studies are ongoing trying to elucidate them in order to protect the public by reducing these adverse effects. In this review, we briefly limited review the process, the impacts, and the potential mechanisms of dioxin/dioxin like compound, particularly, their possible roles in adverse developmental and reproductive processes, diseases, and gene expression and associated molecular pathways in cells.

Self-antibacterial chitosan/Aloe barbadensis Miller hydrogels releasing nitrite for biomedical applications

Thai Thanh Hoang Thi,Binh D.T. Trinh,Phuong Le Thi,Dieu Linh Tran,박기동,Dai Hai Nguyen 한국공업화학회 2021 Journal of Industrial and Engineering Chemistry Vol.103 No.-

Because of the toxic glutaraldehyde, the chitosan-glutaraldehyde hydrogels are seriously limited inbiomedical applications. In this study, exploiting bioactive compounds of Aloe barbadensis Miller, the chitosan/Aloe barbadensis Miller-glutaraldehyde (CS/AV-GDA) hydrogels were fabricated with 4-fold lowerglutaraldehyde concentration without compromising hydrogel characteristics. The gelation time wascontrolled from a few seconds to several hours. The elastic modulus was varied from 483 to 99940 Pa. The CS/AV-GDA hydrogels could release the natural nitrite amount from 24.0 to 89.6 lM within the firsthour for antibacterial activity, then continuously deliver a few lM every next hour for cell activities. Theantibacterial test against Escherichia coli and Staphylococcus aureus revealed that the CS/AV-GDA hydrogelscould kill the planktonic bacteria 5-fold more highly than control and prevent bacteria attachmenton hydrogel surface effectively. Although the CS/AV-GDA hydrogels consumed only 0.25% glutaraldehydeconcentration, their antibacterial capacities were comparable to chitosan-only hydrogels with 2% glutaraldehyde. For cytotoxicity tests, the CS/AV-GDA hydrogels using 0.25% glutaraldehyde concentrationinduce the human dermal fibroblasts proliferation significantly. All CS/AV-GDA hydrogels with glutaraldehydecrosslinker less than 1% showed non-cytotoxicity. As a result, the new CS/AV-GDA hydrogelsmight become an attractive candidate for medicine regeneration and tissue engineering.

Clerodendrum ervatamioides (Lamiaceae): A new record to the flora of Vietnam

Heyjoong KIM,Do Van Hai,Tran Duc THIEN,Tran The Bach,Bui Hong Quang,Duong Thi HOAN,Le Ngoc HAN,Tran Duc BINH,Ritesh Kumar Choudhary,이중구 한국식물분류학회 2022 식물 분류학회지 Vol.52 No.4

Clerodendrum ervatamioides C. Y. Wu was described in 1977 with its type locality in Yunnan, China. During our floristic investigation in the Muong Nhe Nature Reserve of Vietnam of Dien Bien province and in the Muong Te district of the Lai Chau province, we collected several specimens of Clerodendrum ervatamioides, marking the first record of its occurrence in Vietnam. In this paper, details of the morphological features, distribution, ecology, photo plates, and a table comparing the morphological features with its ally Clerodendrum garrettianum Craib are provided.