Factors Affecting the Application of Strategy Management Accounting in Vietnamese Logistics Enterprises

Thi Kim Anh VU,Bich Ha DAM,Thi Thuy Van HA 한국유통과학회 2022 유통과학연구 Vol.20 No.1

Purpose This research aims to investigate factors affecting the application of strategic management accounting in Vietnamese Logistics Enterprises. Design/Methodology/ Approach: Quantitative research was conducted and data was collected by sending questionnaires to 188 accountants and directors from Vietnamese Logistics Enterprises (including, transportation, warehousing and forwarding). 5 factors (namely: size and organizational structure, technological advancement, and strategic management accounting implementing costs) were selected to measure the application of strategic management accounting (SMA) in Vietnamese Logistics Enterprises (LEs) through correlation and regression analysis. Results: The empirical findings show that there exists a significant association between these factors and the SMA application. LEs have strongly supported the application of SMA as a tool to provide information for making their strategic decisions. The factors including size and organizational structure, technological advancement, SMA implementing c osts, and strategy positively impact the SMA application in both financial and non-financial aspects. This finding helps the adm inistrators realize the importance of SMA. Conclusions: This study provided an overview of SMA application and its benefits to enterprises. It helps managers have a better understanding of SMA and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their SMA practices and improve the current management process applied in organizations.

Assessment of Left Ventricular Function and Regional Wall Motion by 256-Slice Dual-Source Coronary CT Angiography: A Comparison With 2D Transthoracic Echocardiography

Le Thi Thuy Lien,Nguyen Khoi Viet,Hoang Van Hoa,Phung Bao Ngoc,Nguyen Ngoc Trang,Vu Thi Kim Thoa,Nguyen Cong Tien,Phan Anh Phuong,Pham Minh Thong,Vu Dang Luu 아시아심장혈관영상의학회 2022 Cardiovascular Imaging Asia Vol.6 No.2

Objective: To compare left ventricular (LV) function, ejection fraction (EF), end-diastolic volume (EDV), end-systolic volume (ESV), and regional wall motion analyzed in 256-slice dualsource coronary CT angiography (DSCT) with 2D transthoracic echocardiography (TTE). Materials and Methods: One hundred twelve patients suspected of coronary artery disease underwent DSCT and 2D-TTE within one week for LVEF, EDV, and ESV. The correlation between DSCT and 2D-TTE measurements was analyzed through linear regression and Bland- Altman analysis. Regional wall motion was visually scored with a 3-point scale (1, normal; 2, hypokinesia; 3, dysphagia, akinesia). Results: Average LVEF at 66.45%±1.27% (range 23%–85%) as determined on DSCT compared with 66.09%±1.01% (range 25%–84%) on 2D-TTE. LVEF exhibited a good correlation between DSCT and 2D-TTE (r=0.715; p<0.001). Good correlations between DSCT and 2D-TTE were demonstrated for LVEDV (r=0.732; p<0.001) and LVESV (r=0.841; p<0.001). Mean differences (±SD) of 1.78±24.10 mL (p<0.05) and 0.77±13.70 mL (p<0.05) were observed between DSCT and 2D-TTE for LVEDV and LVESV, respectively. LVEF was slightly overestimated with DSCT (0.52%±9.59%; p<0.05). Although the LVEF values calculated by DSCT and 2D-TTE were similar, EDV and ESV from DSCT were statistically higher than those from 2D-TTE (p<0.05). Agreement between DSCT and 2D-TTE in regional wall motion was 96.4%, κ=0.840. Conclusion: DSCT can provide comparable results to those using 2D-TTE for LV function (EF, EDV, and ESV) and regional wall motion assessment in a heterogeneous population.

Factors Influencing on Consumer's Decision on Vegetarian Diets in Vietnam

NGO, Vu Quynh Thi,VO, Thi Anh Dao,NGO, Anh Phung,NGUYEN, Do Mai Anh,LE, Minh Thu,TO, Thi Phuong Loan,NGUYEN, Thi Thuy Phi Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.2

Recently, vegetarian diets have experienced a dramatic increase in popularity. The aim of the study is to explore and test the relationship between the factors influencing consumers' dietary decisions in Ho Chi Minh City, Vietnam. The questionnaire applied a five-point Likert scale to investigate factors that affect Ho Chi Minh City's citizens when they have a vegetarian diet. 497 respondents (68% female; 61.2% aged 18-22; 82.7% had regular vegetarian diets) living in Ho Chi Minh City took part in both online and offline surveys. The results were processed by SPSS 22.0 software. The reliability was checked by Cronbach Alpha and Exploratory factor analysis (EFA) to identify the underlying relationships between measured variables. The Correlation analysis was implemented to show how strong and degree of two variables are related to each other before the multivariate regression equation was analyzed. The result showed the Five factors that were motivating people in Ho Chi Minh City to decide on plant-based diets, such as Animal Welfare, Health, Religion, Mood, and Reference groups. The mood is the most influential variable that significantly influences people's food choices. Attitudes toward vegetarian diets are changing. Therefore, recognizing the trends in food consumption might help companies take advantage of investment opportunities and build their marketing strategies.

The potential efficacy of the E2-subunit vaccine to protect pigs against different genotypes of classical swine fever virus circulating in Vietnam

Ha Thi Thanh Tran,Duc Anh Truong,Viet Duc Ly,Hao Thi Vu,Tuan Van Hoang,Chinh Thi Nguyen,Nhu Thi Chu,Vinh The Nguyen,Duyen Thuy Nguyen,Kohtaroh Miyazawa,Takehiro Kokuho,Hoang Vu Dang 대한백신학회 2020 Clinical and Experimental Vaccine Research Vol.9 No.1

Purpose: To date, many kinds of classical swine fever (CSF) vaccines have been developed to protect against this disease. However, the efficacy of these vaccines to protect the pig against field CSF strains needs to be considered, based on circulating strains of classical swine fever virus (CSFV). Materials and Methods: Recombinant E2-CSFV protein produced by baculovirus/insect cell system was analyzed by western blots and immunoperoxidase monolayer assay. The effect of CSFV-E2 subunit vaccines was evaluated in experimental pigs with three genotypes of CSFV challenge. Anti-E2 specific and neutralizing antibodies in experimental pigs were analyzed by blocking enzyme-linked immunosorbent assay and neutralization peroxidize-linked assay. Results: The data showed that CSFV VN91-E2 subunit vaccine provided clinical protection in pigs against three different genotypes of CSFV without noticeable clinical signs, symptoms, and mortality. In addition, no CSFV was isolated from the spleen of the vaccinated pigs. However, the unvaccinated pigs exhibited high clinical scores and the successful virus isolation from spleen. These results showed that the E2-specific and neutralizing antibodies induced by VN91-E2 antigen appeared at day 24 after first boost and a significant increase was observed at day 28 (p<0.01). This response reached a peak at day 35 and continued until day 63 when compared to controls. Importantly, VN91-E2 induced E2-specific and neutralizing antibodies protected experimental pigs against high virulence of CSFVs circulating in Vietnam, including genotype 1.1, 2.1, and 2.2. Conclusion: These findings also suggested that CSFV VN91-E2 subunit vaccine could be a promising vaccine candidate for the control and prevention of CSFV in Vietnam.

Detection of pathogenic microorganisms using biosensor based on multi-walled carbon nanotubes dispersed in DNA solution

Nguyen Thi Thuy,Phuong Dinh Tam,Mai Anh Tuan,Anh-Tuan Le,Le Thi Tam,Vu Van Thu,Nguyen Van Hieu,Nguyen Duc Chien 한국물리학회 2012 Current Applied Physics Vol.12 No.6

The present paper introduces a facile and cost-effective route for the direct dispersion of multi-walled carbon nanotubes (MWCNTs) in DNA solution. Their application in detecting Escherichia coli O157:H7using DNA biosensorwas demonstrated. The dispersion state of theMWCNTswas characterized via UVeVis spectroscopy, transmission electron microscopy, and field emission scanning electron microscopy. The interaction between DNA sequence and the MWCNTs was investigated using Raman spectroscopy and Fourier transform infrared spectroscopy. As-obtainedMWCNT solutionwas used in the preparation of DNA sensor. Results revealed that the developed DNA sensor can detect a DNA target as low as 1 nM in a buffer solution. The sensitivity of the DNA sensor reached approximately 0.19 nM/mV. The effect of dispersion parameters, including pH values, DNA concentration, ion strength, and sonication time, on sensor response was also studied. TheDNA sensor can respondwell to 120 min of sonication time, a pH value of 9, and 20 mM of DNA sequence concentration. The results of the present study showed a potential application of the DNA sensor in the detection of Escherichia coli O157:H7.

Inhibitory Effect of Benzoate-intercalated Hydrotalcite with Ce³⁺-loaded clay on Carbon Steel

( Thuy Duong Nguyen ),( Thu Thuy Pham ),( Anh Son Nguyen ),( Ke Oanh Vu ),( Gia Vu Pham ),( To Thi Xuan Hang ) 한국부식방식학회 2023 Corrosion Science and Technology Vol.22 No.1

This work studied the inhibitory effect of the combination of benzoate-intercalated hydrotalcite (HT-BZ) and Ce³⁺-loaded clay (Clay-Ce) on carbon steel (CS). HT-BZ was prepared by the co-precipitation method and Clay-Ce was fabricated by a cation exchange reaction. HT-BZ and Clay-Ce were assessed by scanning electron microscopy (SEM) and X-ray diffraction (XRD) coupled with zeta potential measurement. Electrochemical measurements coupled with scanning electron microscopy/energy-dispersive X-ray spectroscopy (SEM/EDX) were used for studying the inhibitory action of the mixture of HT-BZ and Clay-Ce on steel electrodes immersed in 0.1 M NaCl. For comparison, the inhibitory effect of HT-BZ or Clay-Ce alone was also evaluated. The results showed that HT-BZ combined with Clay-Ce provided synergistic inhibition of the CS substrate. The mixture of 0.5 g/L HT-BZ + 0.5 g/L Clay-Ce provided 93.5% inhibition efficiency. The protective mechanism of the HT-BZ + Clay-Ce mixture consisted of the reaction of released BZ and Ce³⁺ and the deposition of HT-BZ and Clay-Ce structures on the CS substrate.

The Influence of Hydrotalcite Intercalated with Benzoate on UV Stability of Acrylic Coating

Thuy Duong Nguyen,Anh Son Nguyen,Thu Thuy Thai,Gia Vu Pham,Thi Xuan Hang To,Marie-Georges Olivier 한국부식방식학회 2020 Corrosion Science and Technology Vol.19 No.1

It is important to realize that benzoate was intercalated into hydrotalcite (HTC-Bz) by the co-precipitationmethod. In this case, acrylic coating with 0.5 wt% HTC-Bz was deposited on carbon steel using the spincoating method. Next, the HTC-Bz structure was characterized by Field emission scanning electron microscopy(FESEM), X-ray diffraction (XRD), and Fourier transform infrared spectroscopy (FT-IR). In fact, an ultravioletvision spectroscopy (UV-Vis) was used to determine the benzoate content in HTC-Bz, and the UV absorptionability of HTC-Bz. Using electrochemical techniques, water contact angle measurement, and thermal-gravimetricanalysis, we compared the protective properties before and after QUV test, hydrophobicity and the thermalstability of acrylic coating containing HTC-Bz. The obtained results showed that HTC-Bz with a plate-likestructure was successfully synthesized; benzoate was intercalated into the interlayer of hydrotalcite witha concentration of 28 wt%. Additionally, it was noted that HTC-Bz has an UV absorption peak at 225nm. In conclusion, the addition of HTC-Bz enhanced the UV stability, hydrophobicity and the thermal stabilityof acrylic coating.

Effect of Zn/Al Cation Ratio on Corrosion Inhibition Capabilities of Hydrotalcites Containing Benzoate Against Carbon Steel

Thuy Duong Nguyen,To Thi Xuan Hang,Thu Thuy Pham,Anh Son Nguyen,Thu Thuy Thai,Gia Vu Pham,Ngoc Bach Ta 한국부식방식학회 2022 Corrosion Science and Technology Vol.21 No.6

Corrosion inhibitors based on Zn-Al hydrotalcites containing benzoate (ZnAlHB) with different molar ratios of Zn/Al were prepared with a co-precipitation process. Compositions and structures of the resulting hydrotalcites were studied with suitable spectroscopic methods such as inductively coupled plasma mass spectrometry (ICP-MS), ultraviolet-visible spectrophotometry (UV-Vis), scanning electron microscopy (SEM), X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), and surface zeta potential measurements, respectively. Results of physico-chemical studies showed that crystallite sizes, compositions of products, and surface electrical properties were significantly changed when the molar ratio of Zn/Al was increased. The release of benzoate from hydrotalcites also differed slightly among samples. Anticorrosion abilities of hydrotalcites intercalated with benzoate at a concentration of 3 g/L on carbon steel were analyzed using electrochemical impedance spectroscopy (EIS), polarization curve, energy-dispersive X-ray spectroscopy (EDX), and SEM. Corrosion inhibition abilities of benzoate modified hydrotalcites in 0.1 M NaCl showed an upward trend with increasing Zn/Al ratio. The reason for the dependence of corrosion resistance on the Zn/Al ratio was discussed, including changes in the microstructure of hydrotalcites such as crystal size, density, uniformity, and formation of ZnO.

Determinants Influencing Management Competency of Small and Medium Enterprise Directors in Vietnam

Thi Mai Huong DOAN,Minh Thuy DO,Thanh Lan MAI,Vu Phuong Anh DO,Thi Loan NGUYEN 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.12

Currently, small and medium-sized enterprises (SMEs) are accounting for about 98% of the total number of enterprises in Vietnam. Each year, SMEs create over one million new jobs, utilize up to 51% of the labor force in the society, and contribute more than 40% of GDP to the country. The study aims to analyze factors affecting the management competency of directors in small and medium enterprises in Vietnam. To achieve these research objectives, quantitative and qualitative methods were used concurrently. 300 questionnaires were sent out, but only 276 were collected and used for the quantitative analysis through SPSS 20.0 software. Cronbach’s Alpha, EFA, and regression were used to further confirm the research findings. The research findings show that all four proposed factors have impacts on the management competency of SME directors, among which enterprise features and specific policies for entrepreneur development in the locality have the strongest impacts, followed by personal features and business environment. The findings of this study suggest that managers need to focus on factors affecting the management competency of directors. This paper also provides new insight into the management competency of directors. Based on the findings, some recommendations are given for SMEs to improve management competency.

Synthesis and Characterization of Hydrotalcite/Graphene Oxide Containing Benzoate for Corrosion Protection of Carbon Steel

( Thuy Duong Nguyen ),( Boi An Tran ),( Ke Oanh Vu ),( Anh Son Nguyen ),( Anh Truc Trinh ),( Gia Vu Pham ),( Thi Xuan Hang To ),( Thanh Thao Phan ) 한국부식방식학회(구 한국부식학회) 2020 Corrosion Science and Technology Vol.19 No.2

This work examined the corrosion protection performance of benzoate loaded hydrotalcite/graphene oxide (HT/GO-BZ) for carbon steel. HT/GO-BZ was fabricated by the co-precipitation method and characterized by infrared spectroscopy, X-ray diffraction, and scanning electronic microscopy. The corrosion inhibition action of HT/GO-BZ on carbon steel in 0.1 M NaCl solution was evaluated by electrochemical measurements. The benzoate content in HT/GO-BZ was determined by UV-Vis spectroscopy. Subsequently, the effect of HT/GO-BZ on the corrosion resistance of the water-based epoxy coating was investigated by the salt spray test. The obtained results demonstrated the intercalation of benzoate and GO in the hydrotalcite structure. The benzoate content in HT/GO-BZ was about 16%. The polarization curves of the carbon steel electrode revealed anodic corrosion inhibition activity of HT/GO-BZ and the inhibition efficiency was about 95.2% at a concentration of 3g/L. The GO present in HT/GO-BZ enhanced the inhibition effect of HT-BZ. The presence of HT/GO-BZ improved the corrosion resistance of the waterborne epoxy coating.