The study examines the association between audit committee characteristics, namely audit committee independence, audit committee financial expertise, audit committee gender diversity, size of audit ...committee and frequency of audit committee meeting, and corporate governance disclosure (CGD). The paper develops a comprehensive literature review using a bibliometric analysis with Scopus database from 2004 to 2022 and offers insight into the relationship between audit committee attributes as independent variables and level of corporate governance disclosure as a dependent variable. The dependent variable is measured basing on a scorecard of Vietnam-Listed Company Awards (VLCA). The set of scorecard questionnaire is then Cronbach Alpha tested to assure the reliability and consistency. The result contributes to extant literature a measurement of CGD in Vietnam. The multiple regression is applied over a sample of 210 non-financial listed companies in 2021. The findings show that audit committee independence and size of audit committee are significantly associated with level of CGD. The empirical evidence also reveals that firm size is statistically linked to CGD indicating the capital demand of large companies. Overall, the study might be of interest to professionals, policymakers and regulators regarding the establishment of regulations concerning the audit committee structure.
•Carbon dots-wrapped NiCo flower-like nanostructures were synthesized.•The developed materials provided excellent stability during long-term performance.•DSC with Cdot/NiCo provided 8.27 % ...efficiency.
Replacing traditional counter electrodes (CEs) with Pt-free electrodes is one of the challenges for developing dye-sensitized solar cells (DSCs). Herein, we successfully synthesized carbon dots-wrapped NiCo flower-like nanostructure (NiCo/Cdots) and evaluated its application as CEs for DSCs. To characterize as-prepared materials, we conducted FESEM and TEM-EDS. Cyclic Voltammetry (CV), electrochemical Impedance Spectroscopy (EIS), Bode, and Tafel plots were then used to investigate the electrocatalytic properties of NiCo/Cdots CE. As a result, the as-prepared sample exhibited high electrocatalytic activity, low charger-transfer resistance, and large exchange current density. DSC based on NiCo/Cdots CE was assembled and showed a slightly lower PCE than Pt CE-based DSCs (8.27 and 8.52 %, respectively). However, it provided excellent stability during a long-term performance. These results indicated that CoNi/Cdots is a low-cost, easy-to-fabricate material with high potential as a CE of DSCs.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NLZOH, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UILJ, UL, UM, UPCLJ, UPUK, ZAGLJ, ZRSKP
Acute myeloid leukemia (AML) is the most aggressive hematopoietic malignancy characterized by uncontrolled proliferation of myeloid progenitor cells within the bone marrow. Tumor suppressor ...cylindromatosis (CYLD) is a deubiquitinating enzyme, which suppresses inflammatory response in macrophages. Macrophages have a central role in the defense against foreign substances and circulating cancer cells by their professional phagocytic capacity. Little is known about contributions of CYLD to changes in biological properties of human macrophages and its involvement in AML. The present study, therefore, explored whether macrophage functions in healthy individuals and AML patients are influenced by CYLD. To this end, ninety-two newly diagnosed AML patients and 80 healthy controls were recruited. The mRNA expression levels of inflammation-related genes were evaluated by real-time PCR, cell maturation, phagocytosis and apoptosis assays by flow cytometry and secretion of inflammatory cytokines by ELISA. As a result, AML patients with the low CYLD expression were significantly higher in M4/M5 than other subtypes according to the FAB type. The low CYLD expression was also closely associated with older patients and enhanced level of LDH in AML. Moreover, treatment of normal macrophages with CYLD siRNA enhanced activation of STAT-1, leading to increases in expressions of maturation markers and IL-6 production as well as suppression in cell apoptosis and phagocytosis, while macrophage phagocytosis from AML M4/M5b was higher than that from healthy controls upon CYLD siRNA transfection through STAT1 signalling. In conclusion, the inhibitory effects of CYLD on macrophage functions are expected to affect the immune response in AML.
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•Plasma technology is introduced to synthesize Pt/WO3.•Pt nanocrystals are homogeneously distributed on the WO3 surface.•The Pt/WO3 nanohybrid processed high catalytic activity.•Dye-sensitized solar ...cells fabricated with Pt/WO3 shows 8.10% efficiency.
In this study, the synthesis of micro-wheels composed of self-assembled tungsten oxide nanorods supported platinum (WO3/Pt) by atmospheric plasma reduction and its application in a counter electrode (CE) for highly efficient dye-sensitized solar cells were discussed. To characterize the developed materials, we conducted SEM, TEM, EDS-TEM, XRD. Due to a large surface-active area of developed material and its support for Pt nanoparticles in diameters of 2–3 nm, the WO3/Pt electrode indicated as a greater electrochemical catalyst for the redox reaction than Pt and WO3 CEs. Thus, the power conversion efficiency for a device with WO3/Pt electrode is improved to 8.10%, compared to 4.36% for a device with WO3 electrode and 7.61% for a cell with a Pt electrode. This study also supplies a procedure for fabricating highly catalytic and low-price catalyst materials for CEs, which has a tremendous meaning for various applications of micro-wheels consisted of self-assembled WO3 nanorods integrated with platinum.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NLZOH, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UILJ, UL, UM, UPCLJ, UPUK, ZAGLJ, ZRSKP
•Ru/CNT is synthesized by liquid plasma reduction.•The catalytic activity of Ru/CNT is higher than that of Ru/RGO.•High porosity is obtained for Ru/CNT compared to Ru/RGO.•Dye-sensitized solar cells ...fabricated with Ru/CNT shows 8.79% efficiency.
Ru nanoparticles with a range size of 2∼6 nm are successfully immobilized on the surface of carbon nanotubes (CNTs) through liquid plasma reduction. The CNT-Ru nanohybrid exhibits an excellent catalyst for the redox reaction in dye-sensitized solar cells with the electrolyte of triiodide/iodide ions.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NLZOH, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UILJ, UL, UM, UPCLJ, UPUK, ZAGLJ, ZRSKP
6.
Cost of postoperative sepsis in Vietnam Bui, My Hanh; Khuong, Quynh Long; Le, Phuong Anh ...
Scientific reports,
03/2022, Volume:
12, Issue:
1
Journal Article
Peer reviewed
Open access
Despite improvements in medical care, the burden of sepsis remains high. In this study, we evaluated the incremental cost associated with postoperative sepsis and the impact of postoperative sepsis ...on clinical outcomes among surgical patients in Vietnam. We used the national database that contained 1,241,893 surgical patients undergoing seven types of surgery. We controlled the balance between the groups of patients using propensity score matching method. Generalized gamma regression and logistic regression were utilized to estimate incremental cost, readmission, and reexamination associated with postoperative sepsis. The average incremental cost associated with postoperative sepsis was 724.1 USD (95% CI 553.7-891.7) for the 30 days after surgery, which is equivalent to 28.2% of the per capita GDP in Vietnam in 2018. The highest incremental cost was found in patients undergoing cardiothoracic surgery, at 2,897 USD (95% CI 530.7-5263.2). Postoperative sepsis increased patient odds of readmission (OR = 6.40; 95% CI 6.06-6.76), reexamination (OR = 1.67; 95% CI 1.58-1.76), and also associated with 4.9 days longer of hospital length of stay among surgical patients. Creating appropriate prevention strategies for postoperative sepsis is extremely important, not only to improve the quality of health care but also to save health financial resources each year.
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IZUM, KILJ, NUK, PILJ, PNG, SAZU, UL, UM, UPUK
Corporate governance reports (CGR) and annual reports are two fundamental corporate documents disseminated to shareholders about the companies' financial condition and operation. While the annual ...reports could be seen as outside appearance, the CGR reflects internal processes that an entity monitors the actions, policies, practices and decisions (Muttanachai and Thanyaorn, 2022; Ho and Taylor, 2014). Vietnam's publicly traded companies are compulsory required to provide annual reports and CGR to shareholders. The purpose of this research is to investigate the link between the level of corporate governance disclosure (CGD) and the quality of annual reports in the context of Vietnam-an emerging and dynamic country in South East Asia. The existing literature review is developed by using a bibliometric analysis (via VOSviewer software) with Scopus database from 2002 to 2022 provides comprehensive evidence for mixed effects of the level of CGD on quality of annual reports, therefore, the paper attempts to contribute to the ongoing debate by examining whether the association between CGD and the quality of annual reports is nonlinear. Furthermore, the quality of annual reports and level of CGD are measured basing on scorecard of Vietnam Listed Company Awards (VLCA) reflect the typical research issues in the context of Vietnam. A panel smooth transition regression (PSTR) model is applied in order to test the relationship and calculate the value transition threshold of 356 Vietnamese listed companies from 2017 to 2022. Empirical findings indicate that there has been a nonlinear relationship between two tested variables. In addition, the quality of annual reports positively increases when the level of CGD exceeds the value transition threshold. Hence, the listed companies with high level of CGD (exceeds threshold value) have an incentive of preparing high quality annual reports.
Venous thromboembolism (VTE) associated with surgery can cause serious comorbidities or death and imposes a substantial economic burden to society. The study examined VTE cases after surgery to ...determined how this condition imposed an economic burden on patients based on the national health insurance reimbursement database. Methods: This retrospective analysis adopted the public payer's perspective. The direct medical cost was estimated using data from the national claims database of Vietnam from Jan 1, 2017 to Sep 31, 2018. Adult patients who underwent surgeries were recruited for the study. Patients with a diagnostic code of up to 90 days after surgery were considered VTE cases with the outcome measure being the surgery-related costs within 90 days.
The 90-day cost of VTE patients was found to be US$2,939. The rate of readmission increased by 5.4 times, the rate of outpatient visits increased by 1.8 times and total costs over 90 days in patients with VTE undergoing surgery increased by 2.2 times. Estimation using propensity score matching method showed that an increase of US$1,019 in the 90-day cost of VTE patients.
The VTE-related costs can be used to assess the potential economic benefit and cost-savings from prevention efforts.
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The current study aims at examining the impact of earnings management on equity liquidity in the Vietnam stock market when considering the direction of earnings management. We used two proxies of ...equity liquidity, namely quoted spread and effective spread, and analyzed the data using ordinary least squares (OLS), fixed and random effect models (FEM, REM), and regression with generalized least squares (GLS) to determine the most suitable model. The findings of the study indicate that when downward earnings management increases, the quoted spread also decreases, thus the bid-ask spread is low, meaning that the liquidity is high. This can be explained by the fact that when firms conduct downward earnings management to reduce taxes, investors may expect to buy stocks from these firms at a better price, leading to an increase in trading demand on the market. Whereas upward earnings management has no impact on quoted spread. Our results also showed that there is no evidence to suggest that earnings management has an impact on the effective spread. This means that, in the absence of other factors, an increase in earnings management in either upward or downward directions does not affect the difference between buying and selling prices.
Certain species within the genus
L. (Araliaceae) contain pharmacological precious ginsenosides, also known as ginseng saponins. Species containing these compounds are of high commercial value and are ...thus of particular urgency for conservation. However, within this genus, identifying the particular species that contain these compounds by morphological means is challenging. DNA barcoding is one method that is considered promising for species level identification. However, in an evolutionarily complex genus such as
, commonly used DNA barcodes such as nrITS,
,
,
do not provide species-level resolution. A recent
study proposed a set of novel chloroplast markers,
,
,
, and
for species level identification within
. In the current study, the discriminatory efficiency of these molecular markers is assessed and validated using 91 reference barcoding sequences and 38 complete chloroplast genomes for seven species, one unidentified species and one sub-species of
, and two outgroup species of
L. along with empirical data of
taxa present in Vietnam via both distance-based and tree-based methods. The obtained results show that
can classify with species level resolution every clade tested here, including the highly valuable
Ha et Grushv. We thus propose that this molecular marker to be used for identification of the species within
to support both its conservation and commercial trade.
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