672 research outputs found

    Complete Accounting of Fixed Assets at Vietnam Public Hospitals When Applying VPSAS 17 and VPSAS 31

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    Purpose: The aim of this study is to provide a solution based on the regulations of VPSAS that have been issued to improve the accounting of fixed assets in public hospitals in Vietnam today.   Theoretical framework: The study uses regulatory documents of the government and industry to understand the nature, scale of management, fixed assets used in Vietnamese public hospitals.   Design/methodology/approach: The study uses survey data through google form, the research article synthesizes existing shortcomings, analyzes and evaluates from survey data, thereby offering solutions from previous research results, specific characteristics of the health sector and applying VPSAS 17 and VPSAS 31 to accounting for tangible fixed assets at Hanoi public hospitals today to help accountants and managers at Vietnamese public hospitals to participate. study and apply it well in their work.   Findings: The study has provided a number of solutions to improve fixed asset accounting in Vietnamese public hospitals when using VPSAS 17 and VPSAS 31. Next, The results show The determination and recognition of fixed assets are influenced by different management mechanisms, so the treatment and recognition of assets are also different.   Research, Practical & Social implications: The study shows Vietnam is in the process of integrating and perfecting the accounting system according to international regulations, including the public accounting system. One of the public sectors that manages the largest amount of government fixed assets is the public hospital sector.   Originality/value: The value is that In the process of public sector financial reporting disclosure and transparency, the Ministry of Finance has recently developed and issued 11 Vietnamese public accounting standards, the first two phases in the reform process in the field of financial management. public administration at the national and local levels…the application of Vietnamese Public Accounting Standards is important in the PFM Program efforts to improve the efficiency of public spending and strengthen governance. management of public resources towards sustainable development, including accounting for fixed assets at public hospitals.  Therefore, it will greatly affect and influence the financial position in the public financial statements

    Application Of Some Active Learning Methods And Assessment In English For Accounting

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    The issue of teaching and learning English for specialties or ESP (English for Specific Purposes) is an issue that has been mentioned and discussed for many years among Teaching Methods, linguistic and specialized teachers (Le, 2010). From the perspective of linguists and English teachers, specialized English teaching is an area of English language teaching (Hutchinson and Waters) rather than specialized teaching in English as envisioned by the specialized students and professional lecturers. Therefore, Specialized English teaching methods are also the method of teaching English in general applied to specialized English classes. However, the real issue is still controversial because no matter who teaches or the content and orientation, there is an existing fact that our students are still limited in using the language. They are both in general and specialized fields, unable to express themselves in the English language. Presentation skills or the ability to express opinions and evaluate problems in a hypothetical working environment are generally unsatisfactory. In this respect, it can be seen that specialized English teaching and learning is going in the direction of communication in teaching and learning to meet the needs of society (Kenedy, C, and Bolitho, R,). These two scholars emphasize that it is important not to consider English as a specialty as an area of development separate from English language teaching. It is part of a transformation in the English language teaching sector, from general purpose English to specialized purposes. Within the scope of this article, I only focus on introducing some positive assessments and learning methods that have been applied in specialized English teaching.Tan Trao University in Tuyen Quang, Viet Na

    Immunosuppressive dietary n-3 polyunsaturated fatty acids differentially modulate costimulatory regulation of murine CD4+ T-cell function

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    Consumption of fish oils (FO) enriched with the n-3 polyunsaturated fatty acids (PUFA), docosahexaenoic acid (DHA) and eicosapentaenoic acid (EPA), is beneficial to a variety of inflammatory disorders due, in part, to the alteration of membrane composition of T-lymphocytes and other immune cells. We previously observed that down-regulation of proliferation and cytokine synthesis by CD4+ T-cells in mice fed diets rich in n-3 PUFA was dependent on the involvement of CD28, a co-stimulatory molecule necessary for T-cell activation. Since the co-receptor homologues, CD28 and CTLA-4, have opposing effects on T-cell activation, we hypothesized that the balance of costimulatory and downregulatory properties of CD28 and CTLA-4, respectively, would be altered by diet. A significant increase (p<0.05) in CD28 and CTLA-4 surface expression was observed in CD4+ T-cells post-stimulation with phorbol ester and calcium ionophore (PMA/Iono) or anti-CD3 and anti-CD28 (&#945;CD3/CD28) antibodies in all diet groups. A significant increase (p<0.01; 20%) in the number of CD28 molecules was observed in n-3 PUFA vs. CO-fed mice after 48 h of in vitro CD4+ T-cell activation, and both CTLA-4 mRNA transcript and protein levels were upregulated by 50% at 72 h post-activation (p<0.01). Treatment with anti-CTLA-4 mAb in vivo in Mycobacterium bovis (BCG)-vaccinated mice did not alter the suppressive effects of dietary n-3 PUFA on antigen (PPD)-induced lymphocyte proliferation or delayed hypersensitivity reactions. T-cells from both the C57BL/6 and IL-10mice fed dietary n-3 PUFA after 72 h of in vitro stimulation with &#945;CD3/CD28. CD4T-cells from C57BL/6 mice fed DHA produced significantly less IFN&#947; and IL-10, while CD4T-cells from IL-10Ligation of CD28 upregulates IL-10 receptor (IL-10R) expression on CD4+ T-cells. Therefore, we hypothesized that dietary n-3 PUFA would suppress T-cell function through the effects of IL-10. Surprisingly, the proliferation of purified splenic CD4+ T-cells activated in vitro with &#945;CD3/CD28 was suppressed by dietary n-3 PUFA in both conventional mice (C57BL/6) and IL-10 gene knockout (IL-10(-/-)) mice. Furthermore, IL-10R cell surface expression was significantly down-regulated on CD4+ T-cells from both the C67BL/6 and IL-10(-/-) mice fed dietary n-3 PUFA produced significantly more IFN&#947; compared to the CO-fed group

    Nanoemulsion from Piper aduncum, Cymbopogon nardus, and Bacillus thuringiensis to Control Xanthomonas axonopodis pv. allii

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    The bacterial species Xanthomonas axonopodis pv allii (Xaa) is an important pathogen causing leaf blight in shallots. The use of botanical pesticides with nanoemulsion formulations has become a common alternative. This study aims to determine the characteristics and optimum concentration of the mixture of essential oil of Piper aduncum and fragrant Cymbopogon nardus waste. Nanoemulsion formulations are made using spontaneous emulsification methods. Besides, testing Bacillus thuringiensis strain MRSNR3.1 and its secondary metabolites toxicity against Xaa was carried out by the diffusion method using paper discs to determine the diameter of the inhibition zone. The results demonstrate that all four concentrations, 1%, 2.5%, 5%, and 7.5%, could control Xaa bacteria. A concentration of 1% is considered more optimal than the other three   concentrations in bactericidal effects against Xaa, as manifested in the formed clear zone (diameter of 3.17 cm). Besides, Bacillus thuringiensis strain MRSNR3.1 and its secondary metabolites were also effective againstXaa after four days of incubation with inhibition zones of 3.04 ± 0.44and 2.21 ± 0.28, respectively. Hence, it is concluded that nanoemulsion at 1% concentration and Bacillus thuringiensis strain MRSNR3.1 have  bactericidal properties that can be used to control Xa

    NANOEMULSION OF MIXTURE Piper aduncum ESSENTIAL OIL AND FRAGRANT Cymbopogon nardus DISTILLED WASTE AND Bacillus thuringiensis STRAIN MRSNR3.1 TO CONTROL BACTERIAL LEAF BLIGHT ON SHALLOT (Xanthomonas axonopodis pv. allii)

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    ABSTRACT The bacterial species Xanthomonas axonopodis pv. allii (Xaa) is an important pathogen causing the leaf blight in shallots. This pathogen is known to be easily resistant to synthetic pesticides. Therefore, the use of botanical pesticides with nanoemulsion formulations has become a suitable alternative. The objective of the research was to obtain nanoemulsion from mixture of Piper aduncum essential oil and fragrant Cymbopogon nardus waste, thereby finding the optimal concentration to suppress Xaa growth while testing Bacillus thuringiensis strain MRSNR3.1 and its secondary metabolites toxicity against Xaa was carried out by the diffusion method using paper discs to determine the diameter of the inhibition zone was carried out in vitro. The results demonstrated that at a concentration of 1% (3.17 cm in diameter) of the nanoemulsion after 4 days of incubation, the inhibitory effect was higher than that of the concentration of 2.5 %, 5% and 7%, additionally, B. thuringiensis strain MRSNR3.1 (3.04 ± 0.44) and its secondary metabolites (2.21 ± 0.28) were both able to control Xaa. To determine the activity of peroxidase, polyphenol oxidase and phenylalanine ammonia lyase enzymes in shallots was performed by introducing nanoemulsion, B. thuringiensis strain MRSNR3.1 and bactericide of Streptomycin. The results showed that B. thuringiensis strain MRSNR3.1 had the highest activity in the roots and leaves of shallot on the three enzymes mentioned above. It can be seen that the induction of B. thuringiensis strain MRSNR3.1 increased the defense enzymes PO, PPO, PAL to the highest

    Structural Balance in Real-World Social Networks: Incorporating Direction and Transitivity in Measuring Partial Balance

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    Structural balance theory predicts that triads in networks gravitate towards stable configurations. The theory has been verified for undirected graphs. Since real-world networks are often directed, we introduce a novel method for considering both transitivity and sign consistency for evaluating partial balance in signed digraphs. We test our approach on graphs constructed by using different methods for identifying edge signs: natural language processing to infer signs from underlying text data, and self-reported survey data. Our results show that for various social contexts and edge sign detection methods, partial balance of these digraphs are moderately high, ranging from 61% to 96%. Our approach not only enhances the theoretical framework of structural balance but also provides practical insights into the stability of social networks, enabling a deeper understanding of interpersonal and group dynamics across different communication platforms.Comment: arXiv admin note: text overlap with arXiv:2006.0256

    From Negative Aspects and Black Aspects of Vietnam Education to Lessons for Social Sciences Students

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    In our research, we level strong criticism at the State Professor Council in Vietnam, using the case of Tran Van Tho and other members as a representative illustration of their efforts to impede or restrict the growth of the nation's scientific community. We also do not place enough importance on the publication of bogus news online by various Vietnam publications (Thanhnien.vn and Tuoitre.vn), despite the fact that it may lead to confusion, as well as problems and concern in the community. In addition, we oppose the excessive tuition fees and other expenses that have been imposed by Banking University HCM city Vietnam and other institutions in HCM city in recent years, which have caused difficulties for families, parents, students, and society as a whole. In addition, we use these problematic aspects of the education system in Vietnam as a case study to instruct students majoring in social sciences. After that, the authors apply a strategy based on the laws of Malaysia in order to solve the problem of fake news published in the newspapers tuoi tre and thanh nien in Vietnam throughout the period 2015-2022. After the case discussion that was offered earlier, the authors assess the opinions of President Ho Chi Minh on publishing activities for the purpose of better teaching pupils. This is not the least of the authors' contributions

    Altered cellular infiltration and cytokine levels during early Mycobacterium tuberculosis sigC mutant infection are associated with late-stage disease attenuation and milder immunopathology in mice

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    <p>Abstract</p> <p>Background</p> <p>Mouse virulence assessments of certain <it>Mycobacterium tuberculosis </it>mutants have revealed an immunopathology defect in which high tissue CFU counts are observed but the tissue pathology and lethality are reduced. <it>M. tuberculosis </it>mutants which grow and persist in the mouse lungs, but have attenuated disease progression, have the immunopathology (<it>imp</it>) phenotype. The antigenic properties of these strains may alter the progression of disease due to a reduction in host immune cell recruitment to the lungs resulting in disease attenuation and prolonged host survival.</p> <p>Results</p> <p>In this study we focused on the mouse immune response to one such mutant; the <it>M. tuberculosis </it>Δ<it>sigC </it>mutant. Aerosol infection of DBA/2 and SCID mice with the <it>M. tuberculosis </it>Δ<it>sigC </it>mutant, complemented mutant and wild type strain showed proliferation of mutant bacilli in mouse lungs, but with decreased inflammation and mortality in DBA/2 mice. SCID mice shared the same phenotype as the DBA/2 mice in response to the Δ<it>sigC </it>mutant, however, they succumbed to the infection faster. Bronchoalveolar lavage (BAL) fluid analysis revealed elevated numbers of infiltrating neutrophils in the lungs of mice infected with wild type and complemented Δ<it>sigC </it>mutant strains but not in mice infected with the Δ<it>sigC </it>mutant. In addition, DBA/2 mice infected with the Δ<it>sigC </it>mutant had reduced levels of TNF-α, IL-1β, IL-6 and IFN-γ in the lungs. Similarly, there was a reduction in proinflammatory cytokines in the lungs of SCID mice. In contrast to the mouse model, the Δ<it>sigC </it>mutant had reduced initial growth in guinea pig lungs. A possible mechanism of attenuation in the Δ<it>sigC </it>mutant may be a reduction in neutrophilic-influx in the alveolar spaces of the lungs, and decreased proinflammatory cytokine secretion. In contrast to mouse data, the <it>M. tuberculosis </it>Δ<it>sigC </it>mutant proliferates slowly in guinea pig lungs, a setting characterized by caseating necrosis.</p> <p>Conclusion</p> <p>Our observations suggest that the immunopathology phenotype is associated with the inability to trigger a strong early immune response, resulting in disease attenuation. While macrophages and T cells have been shown to be important in containing <it>M. tuberculosis </it>disease our study has shown that neutrophils may also play an important role in the containment of this organism.</p
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