The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach’s Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

This paper investigates how the Second Part of Coordinate Structure Constraint (CSC) behaves in Right Node Raising (RNR) in Korean. We first show that constructing relevant data is evasive due to some confounding factors, and then demonstrate that when the factors are controlled for, RNR exhibits the CSC effect. We argue that it is readily captured by the ellipsis analysis, with the consequence that a violation of CSC is not repairable by ellipsis (Merchant 2001). However, in so doing, we present a puzzle that partly favors the multidominance analysis (Wilder 1999, Citko 2005). To resolve the puzzle, we suggest that the domain of the application of multidominance is restricted to (extractable) maximal constituents. This accounts for why in the context where multidominance is not permitted and ellipsis induces a violation of the CSC, the CSC effect invariably emerges.

The paper examines the influence of profitability on distance to default (DD) in Vietnam securities market. The investigated sampl e consists of 211 companies listed on HOSE during 18 years from 2010 to 2017. We apply KMV model to calculate distance to d efault and use both macroeconomics factors and firm specific factors as independent variables. Using General Least Squared (GL S) method, we find evidence to confirm the positive relationship between profitability and distance to default. This result showed t hat, although profitability did not directly reflect the cash flow generated, a good profitable enterprise would be an important facto r to help facilitate and generate cash flow and at the same time debt was guaranteed when it was due. Besides, the test results rev ealed that the financial structure and sales on assets have the inverse effect on the distance to default at the significance level o f 5%. The results also revealed that a group of macro factors had an influence on the distance to default of businesses, including spre ad, GDP and trade balance (via exchange rates). Gross domestic income had certain impacts on the distance to default of businesse s. This was also a basic indicator measuring the national economic cycle.

The study investigates the impact of accrual anomaly on stock return ratio of listed firms in Vietnam. Data were collected from listed firms for the period from 2008 to 2018. To learn about the causes of accrual anomaly in returns and future rate of returns on the Vietnamese stock market, this research is based on accrual analysis of Richardson, Sloan, Soliman, and Tuna (2006) on growth and effective components. We employ GLS regression model for examining the impact of accrual anomaly on stock return ratio and T-test for checking the difference between the lowest and the highest portfolio. The results show that accounting distortion is the main factor impacting the stock return, not growth determinant. Both two determinants of accounting distortion and growth contribute the explanation of the impact of accrual anomaly on profit and future stock return ratio. Experimental evidence confirms an abnormal existence of accrual in the  Vietnam stock market. Aggregate accrual is negatively correlated with future operating profit and future stock return. However, after considering the factors contributing to the impact of future profitability and return on stock returns, the study results show that accounting distortion can account for low sustainability of income that is not growth.

Spectroscopic observations of barium star ζ Capricornus (HD204075) obtained at the 8.2 m telescope of the European Southern Observatory, with a spectral resolving power R = 80,000 and signal to noise ratio greater than 300, were used to refine the atmospheric parameters. We found new values for effective temperature (Teff = 5,300 ± 50 K), surface gravity (log g = 1.82 ± 0.15), micro-turbulent velocity (vmicro = 2.52 ± 0.10 km/s), and iron abundance (log N (Fe) = 7.32 ± 0.06). Previously published abundances of chemical elements in the atmosphere of HD204075 were analyzed and no correlations of these abundances with the second ionization potentials of these elements were found. This excludes the possible influence of accretion of hydrogen and helium atoms from the interstellar or circumstellar environment to the atmosphere of this star. The accretion of nuclear processed matter from the evolved binary companion was primary cause of the abundance anomalies. The young age of HD204075 allows an estimation of the time-scale for the creation of the abundance anomalies arising from accretion of interstellar hydrogen and helium as is the case of stars with low magnetic fields; which we estimate should exceed 108 years.

The paper aims to examine the factors affecting brand and student decision in buying fresh milk. Combining qualitative and quantitative research methods, this study used self-completed questionnaires to investigate 520 students in Ho Chi Minh City. The results of the study show that that there are five key determinants affecting the dairy brand and student decision in buying fresh milk, including: (1) product quality, (2) fair price, (3) product promotion and customer services, (4) product convenience, and (5) reference group’s attitude to the brand. In addition, it is also found that product brand has a direct and positive impact on the student decision. The finding in this study is quite different from other existing literatures in terms of the importance level of the determinants of the student decision in buying fresh milk; specifically, in deciding to buy their fresh milk, students are often interested in the promotion and customer service, the product convenience, and the reference group for the purchase, more than in the quality and price of the product. From these findings, some managerial implications are proposed for policy-makers and relevant enterprises to have appropriate policies and strategies for their business development.

The paper examines the effects of Foreign Direct Investment (FDI) on the economic growth of Lao People's Democratic Republic (Lao PDR) between 1993 and 2015. The investigation is based on the influence of growth and economic absorptive capability determinants such as human capital, trade openness, and institutional quality. The methodological analysis uses a multivariate framework accounting capital stock, labor stock, FDI, human capital, trade openness, and institutional quality in regression of the Vector Autoregressive model. Augmented Dickey-Fuller unit root test, Johansen Cointegration test, and Granger Causality test were applied as parts of the econometric time-series analysis approach. The empirical results demonstrate the positive effects of FDI and trade openness, and the negative effects of human capital and institutional quality on the economic growth of the Lao PDR over the 1993 to 2015 period. The findings confirm that trade openness complemented by a sufficient level of infrastructure, education, quality institutions, and transparency significantly influence economic growth and attract more FDI. Research results lend credence to the need for the Lao PDR’s government to focus on improving its economic absorptive capability and economic competitiveness regionally and globally by improving wealth and resource management strategies, as failure to take this course of action could lead to the Dutch Disease effects.

The study aims to identify Service Quality factors that affect purchase decision on Click and Collect service through the mediating variable of customer emotions at Mobile World stores in Ho Chi Minh City. This study employs a mixed methods research design. Data were collected through online self-completion questionnaire distributed to 316 customers who used to experience Click and Collect service at the Mobile World stores in Ho Chi Minh City, Vietnam. The theoretical model was tested through two-stage regression analysis (PATH model). The findings show that factors of service quality such as Reliability, Responsiveness, Assurance, Empathy, Tangibility, and Emotions affect the decision to purchase online and receive products directly at Mobile World stores in Ho Chi Minh City. Responsiveness and Assurance have a significant positive impact on the customer's emotions. Consequently, these factors should be considered and addressed when conducting multi-channel services. Obviously, employees must first be trained to be able to deliver the promise of the retailer to their customers. Based on the results of the study, the authors provide managerial implications for retailers in Vietnam in the multi-channel retail environment to develop Click and Collect at retail stores across the country and the world.

Background : For the green approach of nanoparticles synthesizing, plant based technology has been considered as cost-effective and eco-friendly mass production. The oriental medicinal crop, Kalopanax septemlobus (Thunb.) Koidz. (Korean name: 음나무), the deciduous tree and a family of Araliaceae. Endemic tree of Asian countries, K. septemlobus being used for the treatment of various diseases. Phytochemicals of K. septemlobus such as polyphenols has highly probability of reducing agent for biosynthesizing nanoparticles. Methods and Results : In this study, we applied K. septemlobus ZnO nanoparticles (Ks-ZnO NPs) with procedures including green approach one-pot synthesis. For the characterization of nanoparticles, UV–Vis, FTIR, XRD, SEM and TEM were used. The formation of ZnO nanoparticles, the aurface plasmon resonance were observed at 372 ㎚ in UV-Vis spectroscopy. The presence of functional groups which as a capping agent and formation of ZnO nanoparticles were confirmed in FTIR result. The crystallization and morphology showed by XRD, TEM and SEM respectively. The photocatalytic activity of ZnO nanoparticles, was determined using Methylene blue (MB) dye degradation under UV irradiation (365 ㎚) which resulted rate constant is (−k) 0.1215 with 97.5% of degradation in 30 min. Conclusion : The result shows that phytochemicals in K. septemlobus extract have a potential as a reducing agent to form ZnO nanoparticles. The ZnO NPs are capable to degrade MB with in brief time.

Background : Panos extract is a mixture of four Panax plant extracts namely Dendropanax morbifera, Panax ginseng, Acanthopanax senticosus and Kalopanax septemlobus. We intended to use Panos extract for ZnO nanoparticles(NPs) synthesis and application for waste water treatment. Methods and Results : In the present study, we have synthesized Panos ZnO nanoparticles via co precipitation method. Characterization of the NPs has been done using X-ray diffraction (XRD), Fourier transformed infrared spectroscopy (FTIR) and UV-Visible spectroscopy. An average of 75% efficacy in degrading the methylene blue dye has been observed. The nanoparticles showed antibacterial activity against E. coli and S. aureus. Conclusion : The results shows that Panos ZnO NPs can be a potential eco-friendly and economical tool for waste water management in the current scenario where there an intense urge to remediate the polluted environment through novel approaches such as Nanobiotechnology.

Background : Codonopsis lanceolata is a perennial herb called as ‘Deodeok’ (더덕) in Korea. The roots of C. lanceolate has been reported to have some antioxidant and antimicrobial properties. The chemically reactive saponins of C. lanceolata might be used as a capping agent for the surface of ZnO nanoparticle, ultimately making it a highly efficient photocatalyst. Methods and Results : In this paper, we report the one-pot green synthesis of ZnO nanoparticles via precipitation method using root extract of C. lanceolata. The structure of green synthesized Cl-ZnO NPs was characterized using XRD, EDX, DLS and morphology using TEM. The FT-IR exhibited the information about the functional groups that capped the metal nanoparticle and the formation of metal NPs was confirmed by UV–vis spectra at 356nm. The Cl-ZnO NPs were evaluated for their catalytic activity by measuring the degradation of methylene blue (MB) dye in aqueous solution under UV light (365 ㎚). The result showed efficient degradation of MB, which was degraded 70% within 30 min by Cl-ZnO NPs. Conclusion : This study proves that the green route synthesized ZnO NPs from the root extract of C. lanceolata are low cost, time efficient, bio-degradable and non- toxic. The UVvis spectra confirmed the synthesis of ZnO NPs from C. lanceolata root extract. The Cl- ZnO NPs mediated catalysis exhibited high photocatalysis rate in short time. Ultimately, the green rapid synthesized Cl-ZnO NPs from root extract can be used as an efficient

Background : Among medicinal plant sources, Abeliophyllum distichum is widely used in traditional Korean medicine. we report on the synthesis of nanostructured zinc oxide particles by both chemical and biological method. Highly stable and spherical zinc oxide nanoparticles are produced by using zinc nitrate and Abeliophyllum distichum leaf extract. Methods and Results : Zinc oxide (Ad-ZnONPs) nanoparticles synthesized from Abeliophyllum distichum at room temperature by aqueous extract of dried leaf and stem. The plant endemic in Korea alone and it is a monotypic flowering plant genus of olive family, Oleaceae. Catalytic and toxicity effect against human keratinocyte and adenocarcninomic human alveoloar. Ultra violet visible (UV-Vis) spectroscopy, field emission transmission electron microscopy (FE-TEM), energy-dispersive X-ray (EDX) spectroscopy, elemental mapping, X-Ray powder diffraction (XRD), selected area electron diffraction (SAED) and Fourier transform infrared (FTIR) spectroscopy were engaged to illustrate the biosynthesized nanoparticles. The Zn-AdNPs has the ability in catalytic action and the cytotoxicity agent against different cell lines as investigated by 3-(4,5-Dimethylthiazol-2-yl)-2,5-Diphenyltetrazolium bromide (MTT) assay Conclusion : The present studies reveals that facile approaching the biological synthesis of zinc oxide nanoparticles by using the A. distichum leaf and stem extract, which is revealed that recyclable method. The method is well suited for the green synthesis and dual function molecule as reducing agent and stabilizing agent for synthesis of nanoparticles. The nanoparticles also showing promising biological activities.

A QuEChERS method was developed for the analysis of diazinon, chlorfenapyr, and lufenuron in Napa cabbage. These pesticides represent three different chemical classes and are commonly used in cabbage production in Korea. The objective of the proposed method is a fast, inexpensive, and easy extraction of pesticides, followed by rapid analysis. The proposed method involves a microscale extraction using acetonitrile and dispersive solid phase extraction (SPE), allowing for time and materials savings. The pesticides were separated and quantified using reversed-phase HPLC-UV at 220 nm. The calibration curves showed good linearity (R2>0.97), and the limits of detection and quantification were ≤0.05 and 1 mg/kg, respectively. Intraday and interday recoveries were in the range 97-116% and 101-112% with RSD% ≤9% for concentrations between 0.5-5 mg/kg. Abnormal recoveries and a substantial matrix effect were initially observed for lufenuron, signaling that optimization of lufenuron recovery requires a slight modification of the method. The proposed method was tested on cabbage samples sold at local markets, which showed no detectable residues of the target pesticides. The proposed method could thus be used for monitoring these pesticides in cabbage and similar vegetables.

The objective of this research is to explore the diverse challenges faced by the customer as well transport providers through the selected modes of transportation of the second most populous country in the world – India. Two separate well-structured questionnaires administered to garner the opinions on different challenges. A random sample of 100 equally selected from the customers of 3 modes of transportation along with 30 transport providers. The collected data was analyzed in Microsoft Excel and R Studio platforms using Percentile Rank Tool and R Programming Language for Chi-square test respectively. Traffic congestion coupled with parking is the major problem in case of roadways while Safety and cleanliness in railways are the first amongst the problems to reckon with. High fares and lack of trained employees are the biggest challenges faced by aviation industry. The research is concentrated only in the states of Andhra Pradesh and Telangana in India with most widely used three modes of transportation viz., Road, Rail and Airways. This research paper is first of its kind which has collected the opinions of both customers as well transport providers on the problems faced. This research proffers information about the challenges faced by the customers which there will be an enormous possibility to review their strategies and plans.

The analysis of the high-resolution spectra of 31 Magellanic Clouds Cepheid variables enabled the identification of thorium lines. The abundances of thorium were found with spectrum synthesis method. The calculated thorium abundances exhibit correlations with the abundances of other chemical elements and atmospheric parameters of the program stars. These correlations are similar for both Clouds. The correlations of iron abundances of thorium, europium, neodymium, and yttrium relative to the pulsational periods are different in the Large Magellanic Cloud (LMC) and the Small Magellanic Cloud (SMC), namely the correlations are negative for LMC and positive or close to zero for SMC. One of the possible explanations can be the higher activity of nucleosynthesis in SMC with respect to LMC in the recent several hundred million years.

A high resolution spectroscopic observation of the red supergiant star RM_1-390 in the Large Magellanic Cloud was made from a 3.6 m telescope at the European Southern Observatory. Spectral resolving power was R=20,000, with a signal-to-noise ratio S/N > 100. We found the atmospheric parameters of RM_1-390 to be as follows: the effective temperature Teff = 4,250 ± 50 K, the surface gravity log g = 0.16 ± 0.1, the microturbulent velocity vmicro = 2.5 km/s, the macroturbulence velocity vmacro = 9 km/s and the iron abundance [Fe/H] = -0.73 ± 0.11. The abundances of 18 chemical elements from silicon to thorium in the atmosphere of RM_1-390 were found using the spectrum synthesis method. The relative deficiencies of all elements are close to that of iron. The fit of abundance pattern by the solar system distribution of r- and s-element isotopes shows the importance of the s-process. The plot of relative abundances as a function of second ionization potentials of corresponding chemical elements allows us to find a possibility of convective energy transport in the photosphere of RM_1-390.

High-resolution spectroscopic observations of the eclipsing binary system RR Lyn were made using the 1.8 m telescope at the Bohuynsan Optical Astronomical Observatory in Korea. The spectral resolving power was R = 82,000, with a signal to noise ratio of S/N > 150. We found the effective temperatures and surface gravities of the primary and secondary components to be equal to Teff = 7,920 & 7,210 K and log(g) = 3.80 & 4.16, respectively. The abundances of 34 and 17 different chemical elements were found in the atmospheric components. Correlations between the derived abundances with condensation temperatures and the second ionization potentials of these elements are discussed. The primary component is a typical metallic line star with the abundances of light and iron group elements close to solar values, while elements with atomic numbers Z > 30 are overabundant by 0.5–1.5 dex with respect to solar values. The secondary component is a λ Boo type star. In this type of stars, CNO abundances are close to solar values, while the abundance pattern shows a negative correlation with condensation temperatures.

Background : Codonopsis lanceolata is currently used as vegetable, as well as materials for traditional medicines. However, consumers have nagative views on using pesticides and chemical fertilizer in C. lanceolata cultivation. Therefore, this research was conducted to select the appropriate organic fertilizer to improve the growth and saponin components of C. lanceolata by some organic fertilizers application. Methods and Results : Organic fertilizers were applied as 4 types: mixed organic matter, fermentation cake, bacterial culture and rice husks, excluding conventional chemical fertilizer and non-treatment used as control. The result analyzed in soil after fertilizer application showed that soil pH was acidified in fermentation cake and chemical fertilizer treatment, especially, chemical fertilizer treatment showed very high phosphoric-acid content than other treatments, and total N content was higher in fermentation cake, mixed organic matter and chemical fertilizer. Growth of C. lanceolata showed superior tendency in the treatment of mixed organic matter and fermentation cake. Lancemacides could be identified as foetidissimoside A, lancemaside A, lancemaside B, and lancemaside D. However, among them, quantitative analysis could not be conducted on foetidissimoside A due to its very low content, and lancemaside A was the most abundant saponin in the root from all the treatments. The content of lancemaisde A according to organic fertilizer application showed the highest value in the treatment of mixed organic matter, followed by the fermentation cake, bacterial culture, non-treatment, rice husks and chemical fertilizer, in that order. The content of lancemaside B and D was very low compared to lancemaside A, and there was no difference among treatments. Conclusion : The growth of C. lanceolata was superior in application of mixed organic matter and fermentation cake, and the major saponin, lancemaside A, was also increased.

Purpose - The purpose of the study was to develop a reliable measurement tool for the evaluation of TQM application in Greek education settings and to examine the factors that determine quality of education. Research design, data, and methodology - A questionnaire commencing from the questions included in the Application Guide of Common Assessment Framework was used for research purposes. Each item was scored on a 5point Likert scale - to a sample of 112 educators (55 men, 57 women), all teachers working in public primary education schools. Factor analysis resulted in a questionnaire of 43 items consisting of five factors, teacher satisfaction, school management and operation, motivation, effectiveness of public school leadership and finance management. Results - Results revealed a positive correlation among all factors. Reliability results using Cronbach’s α was high (a=.961) for all factors of the questionnaire ranging from α=.930 (for motivation) to α=.797 (for financial management). Additionally, ICC procedure revealed high values for the above mentioned factors. Conclusions – The study resulted in the construction of a reliable questionnaire focused exclusively on TQM that can be used in future studies using larger samples in different areas so as to draw useful conclusions regarding TQM application in Greek education settings and further identify the factors determining quality in education

Background : Both Panax ginseng Meyer and Panax quinquefolius are obligate shade-loving plants whose natural habitats are broadleaved forests of Eastern Asia and North America. Panax species are easily damaged by photoinhibition when they are exposed to high temperatures or insufficient shade. In this study, a cytohistological study of the leaf structures of two of the most well-known Panax species was performed to better understand the physiological processes that limit photosynthesis. Leaves of ginseng plants grown in soil and hydroponic culture were sectioned for analysis. Methods and Results : Leaf structures of both Panax species were observed using a light microscope, scanning electron microscope, and transmission electron microscope. The mesostructure of both P. ginseng and P. quinquefolius frequently had one layer of noncylindrical palisade cells and three or four layers of spongy parenchymal cells. P. quinquefolius contained a similar number of stomata in the abaxial leaf surface but more tightly appressed enlarged grana stacks than P. ginseng. The adaxial surface of the epidermis in P. quinquefolius showed cuticle ridges with a pattern similar to that of P. ginseng. Conclusion : The anatomical leaf structure of both P. ginseng and P. quinquefolius shows that they are typical shade-loving sciophytes. Slight differences in chloroplast structure suggests that the two different species can be authenticated using transmission electron microscopy images, and light-resistant cultivar breeding can be performed via controlling photosynthesis efficiency.