IAEA, FT-04-020 및 ANS 16.1의 침출시험법을 각각 수행하여 얻은 시험결과를 이용하여 상호 비교 평가하였다. 붕산을 함유한 파라핀 및 시멘트 고화체에서의 Co 과 Cs의 ANS 16.1의 침출지수는 6이상이었으나 고화매질과 탈염수의 종류에 따라 상반되는 침출거동을 보였다. 침출수로 합성해수와 탈염수를 사용하였을 경우 Co는 시멘트 고화체에서는 합성해수, 파라핀 고화체에서는 탈염수에서 침출이 높았다. 반면에 Cs의 침출정도는 시멘트에서는 탈염수, 파라핀에서는 합성해수에서 높았다. Co의 침출분율은 시멘트 고화체에서 IAEA ＞ ANS ＞ FT의 순으로 높았으며, 반대로 파라핀고화체에서는 이의 역순이었다.

Soybean has been cultivated in China for 5,000 years. The soybean cyst neamtode (SCN), Heterodra glycines, was recongnized in Northeastern China in 1899. Currently, it is known to occur in 12 provinces. The biology of SCN was investigated in several provinces. Six races of SCN were identified (race 1, 2, 3, 4, 5 and 7). About f10,000 soybean germplasm lines were evaluated for their resistance to race 1, 3, 4 and 5 of SCN. At least two black-seeded cultivars are resistant to all four races. Several tolerant soybean cultivars with yellow seed coat were released and are in production. Additional resistant cultivars are being developed. Nematicides were not applied in production Potential biocontrol agents and related aspects are being investigated.

우리는 생활주변에서 파이프의 사용올 혼히 볼 수 있다. 그 만큼 파이프의 소요량은 우리 생활에서 엄청난 양이라 할 수 있는데 그것이 기폰 재료로는 콘크리트나 철강제품이 대부분올 차지하고 있다. 요즈음 대체 재료로써 복합재료가 여러 산업 분야에서 각광을 받고 있다. 처음 항공분야에서 사용이 시작되어 제품의 우수성 뿐 아니라 그 값이 점차 낮아짐에 따라 여려 분야에서 사용되고 있다. 복합재 료는 내구성， 내열성， 내부식성 둥 다른 어느 재료보다 좋은 성질을 가지고 있으며 특히 중량이 가볍 다 파이프 매설 공사에 있어서 운반비의 비중은 전체 공사비에 약 20-40% 에 달할 만큼 크다. 따라서 복합재료의 선돼은 그 비용을 감소시킬 수 있을 뿐 아니라 내구성， 내열성 동 복합재료의 여러가지 우 수성을 동시에 가질 수 었다. 그리고 재료의 발달이 가속되고 있어 앞으로 유용성은 더욱 커질 것이다. 지하얘설 파이프로써 반경에 비해 두께가 앓은 관인 경우 큰 변형이 발생활 것이다. 따라서 기하학 적 비선형성을 고려하여야 한다. 이를 위해 변형 후의 형상에 대해 평형방정식을 세웠으며 이를 Galerkín’ s method 에 의해 풀었다. 하중 조건은 파이프가 땅속에 묻히게 되므로 수직하중은 매설 깊이에 비례 하며 수평하중은 수평변위에 비례하게 가정하였다. 복합재료로 만들어진 파이프는 충 (layer) 수와 fiber 방향둥에 따라 강성이 틀려지며 또한 흙의 종류와 발생되는 변위에 따라 파이프-흙간의 상호작용이 달라진다. 본 연구에서는 복합재료로 만들어진 파이프가 지하에 매설된 경우 기하학적 비선형성올 고 려한 해석방법올 제시하며 파이프 강성에 미치는 여러 인자에 대해 고찰해 보았다. 결과가 유한요소법 에 의해 검증되었다.

Communication scientist McLuhan believes that “media is an important symbol to distinguish different social forms. The emergence and application of each new media heralds the arrival of a new era.” The micro-documentary communication in the context of new media takes the realization of information explosion as the guiding direction, and quickly enters the “micro era”. Chinese micro documentary is the product of the new media era, and has gradually developed into an independent new form of image works. In order to better adapt to the film viewing characteristics of Chinese audiences in the context of new media, China’s Micro-documentaries have made corresponding adjustments in the communication form and creation path, forming creative characteristics with Chinese characteristics.

This paper aims to propose a Comprehensive Decision Support Model to evaluate retail companies’ financial performance traded on the Vietnam Stock Exchange Market. The financial performance has been examined in terms of the valuations ratios, profitability ratios, growth rates, liquidity ratios, efficiency ratios, and leverage ratios. The data of twelve companies from the first quarter to the fourth quarter of 2019 and the first quarter of 2020 were employed. The weights of 18 chosen financial ratios are calculated by using the Standard Deviation method (SD). Grey Relational Analysis technique was applied to obtain the final ranking of each company in each quarter. The results showed that leverage ratios have the most significant impact on the retail companies’ financial performance and gives some long-term investment recommendations for stakeholders and indicated that the Taseco Air Services Joint Stock Company (AST), Mobile World Investment Corporation (MWG), and Cam Ranh International Airport Services Joint Stock Company (CIA) are three of the top efficient companies. The three of the worst companies are Viglacera Corporation (VGC), Saigon General Service Corporation (SVC), and HocMon Trade Joint Stock Company (HTC). Furthermore, this study suggests that the GRA model could be implemented effectively to ranking companies of other industries in the future research.

Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks’ financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks’ information transparency, commitment from banks’ senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

The main aim of the present study is to investigate the factors that are considered affecting the adoption of Activity-Based Costing (ABC) in the autonomous public universities in Vietnam. A quantitative research was carried out. The data was collected through an online questionnaire survey between June 2020 and September 2020 addressed to the target respondents comprising 168 managers and accountants from 23 autonomous public universities in Vietnam, which participated in the resolution project No. 77/NQ-CP of the Vietnamese government on the pilot renovation of operational mechanisms of public tertiary education institutions during the period of four years, from 2014 to 2017. The findings resulted from hypothesis testing by a binary regression analysis based on the SPSS 20.0 software show that training, competition, support of top manager, and university size are the four main factors that positively affect the adoption of Activity-Based Costing (ABC) in studied universities. On the other hand, no statistically significant impact was found on two other variables, namely the variety of services provided and the usefulness of cost information factors. From the research results, discussions and policy recommendations have been presented to promote the adoption of Activity-Based Costing (ABC) in Vietnamese autonomous public universities in the coming time.

Employability has recently become the first target of the national higher education. Its model has been updated to catch the new trend of Industry 4.0. This paper aims at analyzing and ranking the determinants of undergraduate employability, focusing on business and economics majors in Ho Chi Minh City, Vietnam. In-depth interviews with content analysis have been primarily conducted to reach an agreement on a key group of factors: human capital, social capital, and identity. The Stochastic Fractal Search Algorithm (SFSA) is then applied to rank the sub-factors. Human capital is composed of three major elements: attitude, skill, and knowledge. Social capital is approached at both structural and cognitive aspects with three typical types: bonding, bridging, and linking. The analysis has confirmed the change of priority in employability determinants. Human capital is still a driver but the priority of attitude has been confirmed in the contemporary context. Then, social capital with the important order of linking, bridging, and bonding is emphasized. Skill, knowledge, and identity share the least weight in the model. It is noted that identity is newly proposed in the model but a certain role has been found. The findings are crucial for education strategies to enhance university graduate employability.