Value to Vietnam

Reference standards for bone mineral density (BMD) in children are not yet available in Vietnam. This study was conducted to quantify reference BMD values of children and adolescents in Ho Chi Minh City and to understand the associated factors.

9p vikoch 27-06-2024 1 1   Download

The Taxus chinensis (Pilg.) Rehder belongs to the Taxaceae family, confer plants, and is a rare and precious species of Vietnam, which was recognized for its use value. Most of them are distributed in the high mountains of Vietnam.

6p viambani 18-06-2024 2 0   Download

The article analyzes perspectives and orientations for export development and proposes solutions for sustainable export development until 2030. The research results are a reference source to help state management agencies build and promulgate appropriate mechanisms and policies to develop sustainable exports according to the objectives of the proposed strategy.

7p leminhvu111 07-06-2024 0 0   Download

This article aims to analyze the impact of VAT reduction on the private economy from three perspectives of efficiency, fairness, and feasibility of VAT through the application of Decree No. 15/2022/ND-CP dated December 28, 2022, and Decree No. 44/2023/ND-CP dated July 1, 2023. These Decrees were implemented to promote the strong development of Vietnam’s economy in the current difficult context and have shown certain effects, especially meaningful to the private economy.

10p leminhvu111 07-06-2024 1 0   Download

The Party’s perspective is to foster a diverse economy where the private sector plays a significant role in driving the nation’s prosperity and holds a distinctive position compared to the public sector and sectors involving foreign investment. This article underscores the genuine value placed by the state on the private economy. In practice, the government has adapted to and capitalized on the advantages offered by its development.

7p leminhvu111 07-06-2024 2 0   Download

This paper uses the discriminant analysis method to build a discriminant function with measurments of liquidity on different aspects including traditional liquidity ratios, cash conversion cycle and operating cash flow ratios to measure and assess a company’s corporate liquidity. At the same time, through the discriminant function to determining the value of liquidity score (LS) to classifying companies with good liquidity and companies with poor liquidity.

12p leminhvu111 07-06-2024 3 0   Download

This article delves into inventory standards (Vpsas 12), including the following contents: Which accounting items are recorded as inventory; when inventory is recorded; method of determining inventory book value; Present information about inventory on financial statements. Research regulations in the current accounting system on inventory, especially in Public accounting according to Circular 107/2017/TT-BTC and then propose amendments to administrative accounting. career in Vietnam in the coming time.

6p leminhvu111 07-06-2024 5 0   Download

The article analyzes the role, content, and value of Ho Chi Minh’s ideology on controlling officials in the use of public finances to serve the implementation of functions of the Party and State and meet the needs and common benefit of economic entities in society.

11p leminhvu111 07-06-2024 1 0   Download

Research findings have demonstrated a statistically significant negative correlation between profitability, growth, and liquidity and the capital structure measured by the debt ratio. Although it also decreases with non-debt tax shields, this variable does not have statistical meaning with the dependent variable. Size is the only variable with a positive correlation coefficient, but no statistical significance was found either. The results of the study can help these firms build a reasonable capital structure to enhance their intrinsic value.

15p leminhvu111 07-06-2024 1 0   Download

Startups encounter many difficulties when valuing businesses to raise capital through M&A. This article analyzes and evaluates the current situation of M&A of startups and valuation of startups in M&A to identify limitations, thereby proposing a number of recommendations and solutions to improve the effectiveness of business valuation startups in M&A in Vietnam.

14p leminhvu111 07-06-2024 1 0   Download

This study is to determine impacts of the dynamics of digital transformation as a strategic choice of banks on their performance under constant changes of technology, notably financial technologies and relatively stable market conditions such as macroeconomic policies, legal framework and industry structure. A sample of 23 Listed Commercial Banks in Vietnam was used that is based on the availability of ICT readiness index as a measure for the banks’ initial stages to prepare for digital transformation journey.

10p dathienlang1012 03-05-2024 2 0   Download

In this study, marine debris with a size ≥ 5 mm was collected at seven locations along the coastline of Nha Trang during both dry and rainy seasons, accruing a total of 4436 items. During the rainy season, most beaches had more debris than that in the dry season, and marine debris density ranged between 0.009 items/m2 to 0.418 items/m2 . Results from the beach cleanliness index (CCI) assessment showed that CCI values ranged from 0.2 to 4.4 during the dry season, with beaches classified as either very clean or clean.

10p dianmotminh02 03-05-2024 1 1   Download

This study aims to collect and systematically document the traditional knowledge of poisonous plants by interviewing Van Kieu and Pa Ko ethnic communities in Quang Tri province. A total of 56 poisonous plant species (27 herbs, 15 shrubs and 14 woody plants) of flowering plants belonging to 26 families and 50 genera were found in the study site. Based on the Recorded Poisonous Plant Proportion (RPPP) values, 25 commonly recorded poisonous plants were selected for analyzing Fidelity Level (FL) and Informants Consensus Factor (ICF).

15p dianmotminh02 03-05-2024 2 1   Download

The flavanone glycoside naringin, which is abundant in the very immature pomelo peel cultivated in Vietnam, has been demonstrated to have potential use in semisynthesis into other flavonoid compounds, especially apigenin, which exhibits several biological properties and has a greater commercial value. In this study, we carried out an oxidation reaction on flavanone backbone to semisynthesize apigenin with I2 catalyst in some environmentally friendly solvents such as a replacement for the reaction in the pyridine solvent, which is thought to be a non-green solvent.

6p dianmotminh02 03-05-2024 5 1   Download

The sediment quality assessment showed that trace element concentrations were lower than the limited values in the sediment quality guideline (QCVN 43:2017/BTNMT). According to the Igeo index, the sediments were not polluted by Cu, Pb, Zn, Cr, Fe, and As but were likely polluted by Hg and Mn in some sampling sites. Therefore, it is necessary to invest the future studies to assess the Hg and Mn concentration levels in these sites to protect the marine environment.

12p dianmotminh02 03-05-2024 6 1   Download

This study examines how psychological and external factors, including perceived uncertainty, resilience, value-added attribute, mass-media coverage, and travel constraints, affect perceived arousal, and lead to the behavior of seeking information about international destinations of young travelers.

25p viohoyo 25-04-2024 3 1   Download

Vietnam is located in the tropical monsoon region where natural conditions are favorable for the formation and development of plants, especially high-value essential oil-bearing plants. The present study aimed to determine the chemical components and anti-acetylcholinesterase activity of Piper lolot leaves oil collected from Quang Nam-Da Nang.

8p vijaychest 24-04-2024 3 2   Download

IFRS 16 was created to replace the international accounting standard number 17 (IAS 17). In this research paper, we apply qualitative research methods to analyze the current situation of applying IFRS 16 in enterprises in Vietnam and thereby offer solutions to help Vietnamese enterprises apply IFRS 16 widely, bringing a lot of value to Vietnamese businesses.

6p longtimenosee09 08-04-2024 2 1   Download

Trade has played a crucial role in economic growth and enhancing Vietnam’s global competitiveness through diversifying the supply source and expanding consumer markets. However, recently, Vietnam’s import-export structure has shown signs of instability and dependence on external factors. Therefore, it is necessary to reassess the current trade situation in Vietnam.

5p longtimenosee09 08-04-2024 3 1   Download

The paper "A combination of ALOS-2, Sentinel-1 imagery for rapid deforestation detection in Vietnam" focuses on combining two different wavelength SAR data types (C-band and L-band), HV and HH polarizations to detect clear-cut and forest fires. The author uses the method of comparing the backscatter values before and after deforestation to detect forest loss, with the Sentinel-1 time series data using the RCR (Radar Change Ratio) method, while the three ALOS-2 image scenes use the RGB composite method.

11p tukhauquantuong1011 22-04-2024 5 2   Download