The lack of short baselines, referred to as the short-spacing problem (SSP), is a well-known limitation of the performance of radio interferometers, causing a reduction of the ux detected from source structure on large angular scales. The very large number of antennas operated in the Atacama Large Millimeter/sub-millimeter Array (ALMA) generates situations for which the impact of the SSP takes a complex form, not simply measurable by a single number, such as the maximal recoverable scale. In particular, extended antenna congurations, complemented by a small group of closeby antennas at the centre of the array, may result in a double-humped baseline distribution with a signicant gap between the two groups. In such cases one should adopt as the effective maximal recoverable scale the one associated with the extended array and use only the central array to recover missing ux, as one would do with single dish or ACA (Atacama Compact Array) observations. The impact of the missing baselines can be very important and may easily be underestimated, or even overlooked. The present study uses ALMA archival data of the 29SiO(8-7) line emission of the AGB star W Hydrae for a demonstration. A critical discussion of the reliability of the observations away from the star is presented together with comments of a broader scope. Properties of the circumstellar envelope of W Hya within 15 au from the star, many of which are not mentioned in the published literature, are brie y described and compared with R Doradus, an AGB star having properties very similar to W Hya.

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.