Spectrum of Lysosomal Storage Disease Targeted for Newborn Screening in Vietnam

Dung, Vu Chi,Ngoc, Can Thi Bich,Khanh, Nguyen Ngoc,Mai, Do Thi Thanh,Thao, Bui Phuong,Mai, Tran Thi Chi,Ha, Nguyen Thu,Huong, Nguyen Thi Mai,Nam, Nguyen Hoang,Hai, Le Thanh,Tomatsu, Shunji,Yoo, Han-Wo Association for Research of MPS and Rare Diseases 2017 Journal of mucopolysaccharidosis and rare disease Vol.3 No.1

X-ray absorption spectroscopies of Mg-Al-Ni hydrotalcite like compound for explaining the generation of surface acid sites

Hong Khanh Dieu Nguyen,Toan Dang Nguyen,Dung Ngoc Hoang,Duc Sy Dao,Thao Tien Nguyen,Limphirat Wanwisa,Lan Linh Hoang 한국화학공학회 2017 Korean Journal of Chemical Engineering Vol.34 No.2

Hydrotalcite-like compound containing metal cations such as Mg2+, Al3+ and Ni2+ was characterized using Ni K-edge EXAFS and in situ Ni K-edge XANES techniques for clarifying its bonding environment around Ni2+ sites and structure changes during calcination from room temperature to 550 oC, respectively. At the fixed molar ratio of Mg/Ni/Al of 2/1/1, the results obtained from EXAFS analysis showed a slight blue shift before and after the calcination at 550 oC and a reduction in white line peak; the best fits of the two samples revealed tiny change in coordination number about 7 for Ni-O path but considerable difference for Ni-Mg(Al) path from about 4.5 to 9.5, confirming a modification from brucite like to mixed oxide structure. On the other hand, bond distances of the Ni-O and Ni-Mg paths nearly fixed at about 2.06 Å to 3.0 Å reflected stability of the cationic bond order on each plane, but partial collapse and decomposition of the interlayer formed by water molecules and anion CO3 2− after the calcination. Linear combination fit extracted from the in situ Ni K-edge XANES also confirmed the changes along with the calcination such as slow and fast decreases of brucite fraction at 150 oC and 330 oC, respectively, in corresponding to the mixed oxide fraction increases. The achieved bonding structures were also applied to explain acid-base occurrence of the hydrotalcite-like material, especially the acid sites generated by different static charges along with the bonds. The explanation was illustrated by NH3-TPD method.

Identification of three novel mutations in PCNT in vietnamese patients with microcephalic osteodysplastic primordial dwarfism type II

Thu Hien Nguyen,Ngoc‑Lan Nguyen,Chi Dung Vu,Can Thi Bich Ngoc,Ngoc Khanh Nguyen,Huy Hoang Nguyen 한국유전학회 2021 Genes & Genomics Vol.43 No.2

Background Primordial dwarfsm (PD) is a group of genetically heterogeneous disorders related to developmental disabilities occurring in the uterus and prolongs during all stages of life, resulting in short stature, facial deformities and abnormal brain. Objective To determine the exact cause of the disease in two Vietnamese patients priory diagnosed with PD by severe preand postnatal growth retardation with marked microcephaly and some bone abnormalities. Methods Whole-exome sequencing was performed for the two patients and mutations in genes related to PD were screened. Sanger sequencing was applied to examine the mutations in the patients of their families. Results Three novel mutations in the PCNT gene which have not been reported previously were identifed in the two patients. Of which, two frameshift mutations (p.Thr479Profs*6 and p.Glu2742Alafs*8) were detected in patient I and one stop-gained mutation (p.Gln1907*) was detected in the patient II. These mutations may result in a truncated PCNT protein, leading to an inactivated PACT domain corresponding to residue His3138–Trp3216 of PCNT protein. Therefore, the three mutations may cause a defciency of protein functional activity and result in the phenotypes of primordial dwarfsm in the two patients. Conclusions Clinical presentations in combination with genetic analyses supported an accurate diagnosis of the two patients with microcephalic osteodysplastic primordial dwarfsm type II (MOPD II). In addition, these results have important implications for prenatal genetic screening and genetic counseling for the families.

Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies

Quoc Thinh TRAN,Ngoc Khanh Dung NGUYEN,Xuan Thuy LE 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.1

Accounting information disclosure by enterprises is important for third-party entities (suppliers, creditors, banks, regulators, etc.). Voluntary accounting information disclosure (VAID) refers to additional information related to business activities shown on the annual report above and beyond the required information about business results and financial position as well as cash flow. This supports the stakeholders gaining useful information to make proper business decisions. The article examines the influence of ownership structure on the voluntary accounting information disclosure of the top 100 Vietnamese listed companies (VN100). Data collected by authors on regular annual reports totaled 425 observations from 2015 to 2019. The article uses OLS to test multivariate regression models with time-series data. The research results show that there are three variables affecting voluntary accounting information disclosure, of which foreign ownership and institution ownership have a positive impact, while concentration ownership has an opposite impact. Accordingly, the managers of VN100 should raise awareness in order to demonstrate the obligation of information providers to users to ensure clarity and completeness. The state agencies should encourage VN100 to enhance voluntary accounting information disclosure. This contributes to improve the information level of Vietnamese listed companies to embrace the trend of international economic integration.

Financial Ratios Affecting Disclosure Level in Interim Report of Vietnamese Listed Enterprises

TRAN, Quoc Thinh,NGUYEN, Ngoc Khanh Dung,TO, Pham Que Anh Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.10

Disclosure level in interim financial reporting is important for information users to make business decisions. This has received much attention from the information users. The article is aimed at determining the factors of financial ratios, which impact on the disclosure level in interim financial reporting. The authors use the ordinary least squares to test. The sample consists of 418 VN100 over a 6-year period from 2014 to 2019. The results show that there are four factors that positively impact on the disclosure level in interim financial reporting: Enterprise size (SIZE); Liquidity (LIQI); Sales growth (GROW) and Profitability (ROE). The article proposes some policy recommendations to contribute to improving disclosure level in interim financial reporting. Accordingly, State Securities Commission of Vietnam should strengthen the regular inspection of VN100's disclosure level in interim financial reporting and also should enforce strict sanctions or may consider delisting in cases of listed enterprises with incomplete disclosure. The managers of VN100 need to raise the sense of responsibility of information providers to ensure adequate information in interim financial reporting. Investors should also pay attention to the financial ratios of VN100 such as firm size, return-on-equity, liquidity, and sales growth to get useful information and ensure sound business decisions.

Components Constituting the Audit Expectation Gap: The Vietnamese Case

Tuan Anh DANG,Dung Khanh Ngoc NGUYEN 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.1

The present study seeks to investigate the degree of awareness that constitutes the audit gap expectations (AEG) to determine which audit responsibilities can be narrowed or even eliminated. The author had surveyed a sample comprising four groups including auditors, auditees, the financial community, and other interest groups. In this survey, 1400 questionnaires were sent to the respondents, and the total number of responses was 454. The collected data was processed using statistical software SPSS, version 22. The Chi-Square test was used to analyze the effect of professional differences on AEG. The results of this study indicate that AEG cannot be eliminated due to the occupational impact of each survey group (about 46%), but it can be narrowed down to 54%, including a reduction of 11% in the knowledge gap (lack of public knowledge), 13% in the reasonable expectations gap (unqualified audit quality), 30% in the deficient standards gap (limited auditing standards). These results could be attained by improving training, communicating, and adding more responsibilities. This is the first study that provides another method of measuring the contribution of the knowledge gap through professional differences and professional gaps that make up each of the AEG’s components.

3R Policy Development in Vietnam and Study on Biomass Waste to Energy

( Chi Kim Ngo ),( Nguyen Xuan Dung ),( Dang Ngoc Phuong ),( Chu Thao Khanh ) 한국폐기물자원순환학회(구 한국폐기물학회) 2015 한국폐기물자원순환학회 3RINCs초록집 Vol.2015 No.-

The 3R policy development in Vietnam has been analyzed and updated including the new stipulated regulation on home electronic applicants and ELV waste. Facing to the climate change, lacking sustainable energy sources the need the cooperation on R-D projects and planning response for coming targeted years to explore and utilization of biomass for energy. For this purpose, INPC is one of the leading institutes has experiences on baseline studied on Solid Waste Generation, Landfill gas and biomass fuels. The achievements in BMP testing, SMA assessment and technical skill on operation of biomass methane production and utilization and studies on GHG emission reduction of biomass conversion technologies have presented with the recommendation on feasible and economical model on conversion biomass to energy.

The Effects of Corporate Governance on Segment Reporting Disclosure: A Case Study in Vietnam

Quoc Thinh TRAN,Ngoc Khanh Dung NGUYEN,Xuan Thuy LE 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.4

Accounting information is essential for users. Useful information helps users to make appropriate investment-related decisions. Segment reporting disclosure plays a practical role for an investor in a business. The article data was surveyed by ordinary least squares to test the effects of corporate governance on the segment reporting disclosure. The article employed time-series data with 136 observations of the top 100 non-financial Vietnamese enterprises listed on the stock exchange in the period of 2018–2019. The research used two popular theories related to stakeholder and agency to explain the effects of factors on segment reporting disclosure. The results have identified two factors that have a positive impact on segment reporting disclosure, namely, the size of the board and the ratio of foreign members to the total number of the board. Accordingly, the managers of the top 100 Vietnamese listed enterprises should increase the number of board members as well as pay attention to the number of foreign members to contribute to improving the information disclosure on the segment reporting. It is the basis to improve the quality of information to ensure completeness and transparency. It contributes to attracting foreign investment to meet the trend of international economic integration.

Relationship between Ownership Structures and Earnings Management Behavior in Vietnamese Commercial Banks

TRAN, Thinh Quoc,LY, Anh Hoang,NGUYEN, Dung Khanh Ngoc Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.9

Earnings management behavior is the use of accounting procedures, through accounting policies, to intentionally purposeful control in the provision of information to users. The purpose of this paper is to examine the relationship between ownership structure factors and earnings management behavior of 30 Vietnamese commercial banks. The paper uses the ordinary least square method to examine this relationship and employs time series data of 15 years from 2005 to 2019. The study also uses agency theory an asymmetric information theory. The authors examined six independent variables related to the ownership structure and these variables are typical of Vietnamese commercial banks. The results of the study show that the foreign ownership ratio is an opposite effect, while the ownership concentration variable has a positive effect on earnings management behavior of Vietnamese commercial banks. Based on that, the article proposes a number of policy suggestions for the State bank of Vietnam and Board of directors of commercial banks as well as investors to identify and to limit the earnings management behaviors of Vietnamese commercial banks. This contributes to ensuring information transparency as well as improving the quality of accounting information of Vietnamese commercial banks in the coming years.