Vol 4 No 2 (2021): Accepted Papers

Issue Information:

For Accepted but not published papers.

Volume, Number, and Year might be changed when published.

Published: 2021-07-06

Effects of Mineral Fertilizer Doses and Ratios on Tea Yield and Quality

Effects of Mineral Fertilizer Doses and Ratios on Tea Yield and Quality

by Tran Xuan Hoang, Vu Ngoc Thang, Dang Van Thu, Nguyen Ngoc Binh, Nguyen Van Toan, Dinh Thai Hoang
Received: Jul 7, 2021 / Published: Jul 7, 2021
Abstract: Mineral nutrients are essential to plant growth and development. The present study aimed to evaluate the effects of mineral fertilizer doses and N:P:K ratio on growth, yield, and raw material quality of the tea variety PH10 to improve the production of high-quality tea products. The field experiment was conducted from 2015 to 2017. A two-factor experiment was designed by pplit-plot design with three replications. The mainplot treatments were three fertilizer doses of N  for one metric ton
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of fresh shoot products (30, 40, and 50 kg N ha-1). The subplot treatments were two NPK ratios (3:1:1 and 3:1:2). Plant height, leaf canopy, plant diameter, shoot yield parameters, shoot components, biochemical compounds, and sensory quality for Oolong and Sencha tea products were evaluated. The results showed that increasing fertilizer doses improved remarkably growth, yield, and made tea quality of PH10 variety up to 40 kg N ton-1. Different fertilizer ratios resulted in variations in plant growth, the content of carbohydrate, sensory quality for taste and flavor as well as total sensory quality with higher values at NPK ratio of 3:1:2. Applying mineral fertilizer with an NPK ratio of 3:1:2 and  40 kg N per ton of fresh shoot products was recommended to bring about the most benefits of tea yield and quality as well as economic profit.
 

Effects of Furrow Height and Amount of Manure Compost on the Growth, Yield, and Quality of Organically Grown Green Asparagus

Effects of Furrow Height and Amount of Manure Compost on the Growth, Yield, and Quality of Organically Grown G

by Nguyen Hong Hanh, Nguyen Thi Ai Nghia, Nguyen Thi Ngoc Dinh, Do Thi Huong
Received: Jul 7, 2021 / Published: Jul 7, 2021
Abstract: A two-season field trial was carried out in the Upland Crop Experiment Field of the Faculty of Agronomy, Vietnam National University of Agriculture (VNUA) aimed to assess the effects of three furrow heights (20, 35, and 50 cm) and three manure compost levels (15, 25, and 35 tons ha-1) on the growth, yield, and quality of green asparagus (Asparagus officinalis L.) grown organically. The experiments were arranged in a randomized completely block design (RCBD) with three replications.
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The results showed that the harvested yield was highest (11.3 and 25.1 tons ha-1 in the 2019 autumn and 2020 spring season, respectively) in the treatment with a furrow height of 35 cm and compost level of 35 tons ha-1 in both seasons, and explained by the increased spear diameters and number of spears per plant in this treatment when the furrow height and compost level were increased. Additionally, the chlorophyll content, water loss, and dry matter weight of the spears also increased when the furrow height and compost level increased. The obtained quality of the spears under organic management at the furrow height of 35 cm and compost level of 35 tons ha-1 was higher than the other treatments with higher reducing sugars, vitamin C, and Brix values, while the residue nitrate contents of all the treatments were lower than the allowed safety threshold.

The Impacts of Climate Change on Agricultural Production and Sustainable Agriculture of Smallholder Farmers in Vietnam

The Impacts of Climate Change on Agricultural Production and Sustainable Agriculture of Smallholder Farmers in

by Nguyen Van Phu
Received: Jul 7, 2021 / Published: Jul 7, 2021
Abstract: Climate change is one of the greatest threats to human beings, and agriculture is one of the fields that is most negatively affected by climate change. Farmers around the world and global food supply chains are impacted by the more extreme weather phenomena and increased damage of diseases and pests caused by climate change. Today, almost all agricultural enterprises and farms consider climate change a serious long-term risk for their production. Agricultural land systems can produce
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significant greenhouse gases (GHGs) by the conversion of forests to crop- and animal lands, and also through the weak management of crops and livestock. Around the world, cultivation and cattle production accounts for 25% of global GHG emissions (UN, ‎2014). However, under suitable conditions, agriculture can create environmental conditions that can help minimize pollution and the negative effects of climate change including carbon absorption by green plants in forests, and fields for watershed protection and biodiversity conservation. Sustainable agriculture helps farmers to adapt, maintain, and improve productivity without applying harmful techniques. In turn, this allows farms to manage and mitigate climate-related risks in their supply chains. The Sustainable Agriculture Network (SAN) has found new ways to incorporate smart climate cultivation methods into all farming practices to help farms and enterprises carry out agriculture sustainably.

Effects of Cover Methods nd Naitrogen Levels on The Growth and Yield of Tomato

Effects of Cover Methods nd Naitrogen Levels on The Growth and Yield of Tomato

by Nguyen Thi Loan, Tran Thi My Can
Received: Jul 7, 2021 / Published: Jul 7, 2021
Abstract: To study the effects of cover methods and nitrogen (N) levels on the growth and yield components of tomato Cv. Pear F1, field experiments with a 4x3 factorial design were conducted in the 2019 spring and winter seasons using a randomized complete block design with three replications. The cover methods included four treatments: bare soil (BS), black plastic mulch (BPM), transparent polypropylene row cover (RC), and a combination of BPM and RC (BPMRC) with the RC removed approximately 30 days
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after transplanting. Nitrogen (N) was applied at three levels (150, 180, and 210 kg N ha-1). Using BPM and RC generally led to an increased air temperature, air humidity, soil moisture, and soil temperature compared to the BS treatment. Higher N rates (180 and 210 kg N ha-1) did not result  in different tomato fruit sizes and fruit weights but positively increased fruit yield and quality (Brix values and fruit dry weight) as compared to the 150 kg N ha-1 addition. The cover methods positively affected the yield components and fruit yield of tomato as well as the fruit characteristics compared to the BS treatment. Using cover materials (BPM and RC) combined with a higher N application significantly increased the yield attributes and fruit yield. The highest fruit yield was achieved under the mulching treatment by black plastic (BPM treatment) combined with a 210 kg N ha-1application, resulting in 50.90 tons ha-1 in the spring and 58.27 tons ha-1 in the winter.

Effects of Baby Corn Density on the Crop and Weed Performance under Different Maize-Soybean Intercropping Systems

Effects of Baby Corn Density on the Crop and Weed Performance under Different Maize-Soybean Intercropping Syst

by Thieu Thi Phong Thut, Tran Thi Thiem, Nguyen Thi Loan, Pham Van An
Received: Jul 7, 2021 / Published: Jul 7, 2021
Abstract: This study was conducted to examine the effects of baby corn density on the crop and weed performance under two different maize-soybean intercropping systems. Treatments included four baby corn densities (D1= 138,888 plants ha-1, D2 = 111,111 plants ha-1, D3 = 92,592 plants ha-1, and D4 = 79,365 plants ha-1), and three intercropping methods (P0 = a sole cropping of baby corn, P1 = 1 row of soybean + 1 row of baby corn (density of soybean, 10 plant
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m-2), and P2 = 2 rows of soybean + 1 row of baby corn (density of soybean, 20 plants m-2)). Physiological characteristics and yield were measured for the baby corn and soybean. The weed species, weed frequency, and the growth of the weeds were recorded at the final harvesting time of the baby corn. The results showed that the yield of soybean and the growth of the weeds were statistically different under the different maize-soybean intercropping systems. Increasing the baby corn density increased the leaf area index, dry matter accumulation, and cob yield, but did not have a clear effect on the soybean yield under both intercropping methods. In addition, the P2 intercropping method produced significantly higher soybean yield and gave better results of weed growth reduction in comparison with the P1 intercropping method. In the P2 intercropping method, baby corn should be grown at a density of 111,111 plants ha-1 to optimize the population productivity and achieve reasonable weed control for the sustainability of agriculture.

Effects of Salinity Stress on Growth, Physiology and Yield of Soybean (Glycine Max (L.) Merrill)

Effects of Salinity Stress on Growth, Physiology and Yield of Soybean (Glycine Max (L.) Merrill)

by Nguyen Thi Linh, Le Thi Tuyet Cham, Vu Ngoc Thang
Received: Jul 7, 2021 / Published: Jul 7, 2021
Abstract: This study was conducted to evaluate salt tolerance ability of two soybean varieties under salinity condition on some growth and physiological parameters. Three weeks after germination, plants were treated by adding 100 mM NaCl concentration into Hoagland solution compared to non-salinity (0 mM NaCl). The results showed that the plant height, number of leaves, leaf area index, shoots and roots biomass significantly reduced under salt condition. The similar tendency was observed in some
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physiological parameters (SPAD, Fv/Fm). In terms of yield and yield components, D140 soybean variety salt-treated plants experienced a marked decrease compared to the control plants, while the yield of D8 soybean variety cannot be obtained since all treated plants were dead under 100 mM NaCl after 40 days treatment. Due to the data in this investigation, D140 soybean variety was identified to be better salt tolerance than D8 soybean variety at 100 mM NaCl concentration.

Effects of Salinity Stress on Growth, Physiology and Yield of Soybean (Glycine Max (L.) Merrill)

Effects of Salinity Stress on Growth, Physiology and Yield of Soybean (Glycine Max (L.) Merrill)

by Nguyen Thi Linh, Le Thi Tuyet Cham, Vu Ngoc Thang
Received: Jul 22, 2021 / Published: Jul 22, 2021
Abstract: This study was conducted to evaluate salt tolerance ability of two soybean cultivars under the salinity conditions on some growth and physiological parameters. Three weeks after germination, plants were treated by adding 100 mM NaCl concentration into Hoagland solution compared to non-salinity (0 mM NaCl). The results showed that the plant height, number of leaves, leaf area index, shoots and roots biomass significantly reduced under salt conditions. A similar tendency was observed in some
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physiological parameters (SPAD, Fv/Fm). Since all salt-treated plants of D8 cultivars were dead after 40 days under 100 mM NaCl treatment, the yield of D8 cannot be obtained, while D140 treated plants experienced a marked decrease in yield compared to the control plants. In this study, we have found that D140 soybean cultivar was identified to be better salt tolerance than D8 soybean cultivar at 100 mM NaCl concentration.

Studying on Some Biological Characteristics of Stingless Bee Tetrigonilla Collina Smith 1857 (Apidae: Melipona) in Hanoi, Vietnam

Studying on Some Biological Characteristics of Stingless Bee Tetrigonilla Collina Smith 1857 (Apidae: Melipona

by Pham Hong Thai, Pham Thanh Ngoc, Ha Thi Le Thuong
Received: Jul 22, 2021 / Published: Jul 22, 2021
Abstract: Stingless bees are distributed in tropical and subtropical regions. There are over 16,000 species of stingless bees around the world, among which 42 species are from Asia (Kerr and Maule,1964). There were 16 species of stingless bees in Vietnam (Sakagami, 1975; Sakagami, 1978; Engel, 2000; Chinh et al., 2005; Rasmussen, 2008). In this study, some biological characteristics of Tetrigonilla collina as a representative for Southeast Asian stingless bees were observed and recorded. The worker cell
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dimension and volume are 5.30 ± 0.34 mm length x 4.28 ± 0.37 mm width and 45.02 ± 5.74 mL (food volume: 19.05 ± 3.5mL; ratio: 42.27%). The new cells were mostly built in the morning (from 2:00 to 10:00 AM) and the queen lays eggs (2.52 ± 0.81 s/a egg) and cups the cells in afternoon (12:00 – 17:00 PM). The average worker-cell building period was 12.03 ± 3.78 hours. Mainly, six of first inserted ten’s bees made food discharge in a cell. The food discharge occurred in a very short time, which was 1.58 ± 0.6 minutes. The new cell numbers of the colony reduced at the end of experimental period.

Detection of Brachyspira hyodysenteriae caused Swine Dysentery (SD) by PCR in Northern of Vietnam

Detection of Brachyspira hyodysenteriae caused Swine Dysentery (SD) by PCR in Northern of Vietnam

by Nguyen Thi Thu Hang, Truong Quang Lam, Dao Le Anh, Nguyen Thi Hoa, Nguyen Thi Lan, Nguyen Thi Thuy Dung
Received: Jul 22, 2021 / Published: Jul 22, 2021
Abstract: This study aimed to diagnose of Swine dysentery (SD) caused by Brachyspira hyodysenteriae in pigs by PCR method in Vietnam. Of the 250 samples, 29 isolates of B. hyodysenteriae (11.60%) were identified by PCR in seven provinces of northern Vietnam, the infection rate differed from region to region. From the positive cases of B. hyodysenteriae, we analyze B. hyodysenteriae infected cases according to the ages, farm sizes and veterinary hygiene to get more information about the disease in
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Vietnam. The result show that the positive B. hyodysenteriae samples were commonly seen in postweaning (32.14%) in household (20.73%) with poor hygiene (24.69%).
Clinical signs of SD including high fever (100%); anorexia (100%); watery, bloody diarrhea, usually with gray to brown (100%) and weight loss (86.42%). Gross lesions of SD are limited to large intestine such as fibrinous, blood-flecked membrane covering the mucosa (93.75%), swollen and hemorrhage colon and cecum (75.00%), mesenteric lymph nodes (81.25%).

Reproductive Parameters and Larval Growth of Bighead Catfish (Clarias microcephalus Günther, 1864) from Wild and Cultured Broodstock Strains

Reproductive Parameters and Larval Growth of Bighead Catfish (Clarias microcephalus Günther, 1864) from Wild a

by Tran Quoc Cuong, Duong Thuy Yen
Received: Jul 22, 2021 / Published: Jul 22, 2021
Abstract: Bighead catfish, Clarias macrocephalus, is an important species for aquaculture. Nevertheless, information on population variation in their reproductive characteristics and larval growth is limited. This research was aimed to evaluate reproductive performance and larval growth of three bighead catfish broodstock strains collected in Ca Mau (CM) and Hau Giang (HG) provinces (wild strain), and Can Tho (CT, domesticated strain). Three groups of fish were cultured under optimal maturation
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conditions in a recirculating system for three months. Then, 16-18 pairs from each broodstock source were artificially propagated. Relative fecundity differed among sources, from 48,600 (CM) to 69,300 (CT) eggs/kg female (P<0.05). Three broodstock sources also differed in fertilization and hatching rates. In addition, wild breeders (CM and HG) had slightly larger eggs, and their offsprings had larger sizes at hatch and yolk sac volume than those of cultured (CT) breeders (P<0.05 for all tests, except for egg sizes). In the larval rearing experiment, 2 day-old larvae were stocked in 40L-rectangle tanks (1,000 individuals/tank) in a water recirculating system. Larvae were fed with Moina combined with commercial feed. After 40 days, survival rates of three fish groups ranged from 46.7% (CT) to 54.7% (HG). The final weight varied from 177 mg (CM) to 201 mg (HG) and 202 mg (CT). However, the effects of broodstock sources on the growth and survival rates of the offspring were not statistically significant (P>0.05).

Removal of Pesticide Residues by Photo-Fenton Reactions

Removal of Pesticide Residues by Photo-Fenton Reactions

by Nguyen Ngoc Tu, Trinh Quang Huy, Nguyen Thi Thu Ha, Dinh Thi Ha, Vo Huu Cong
Received: Jul 22, 2021 / Published: Jul 22, 2021
Abstract: This study was conducted to extract pesticide residues from field waste bags using baking soda (NaHCO3), acetic acid (CH3COOH) and cleaning solvents and remove by photo-Fenton reaction. The pesticide bags were colected from intensive paddy fields in Hanoi. The extraction process was conducted with fungicide, pesticides and weed killer using detergent solvents, CH3COOH and NaHCO3. Results show that NaHCO3 (1%) solution shows optimal
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extraction performance obtained high rate of COD after 15 minutes of exposure followed by CH3COOH and cleaning solvent. This process was enhanced by circulation and aeration pump. The removal efficiency increased from 64% to 92% for non-biodegradable organics when increasing the ratio of Fe2+/H2O2 from 1:5 to 1:15. This study shows a potential for pesticides treatment from field waste bags by photo-Fenton reactions to reduce negative impacts on environment and ecosystem.

Students’ Perceptions of Climate Change: A Case Study at Vietnam National University of Agriculture

Students’ Perceptions of Climate Change: A Case Study at Vietnam National University of Agriculture

by Nguyen Thi Bich Yen, Dinh Thi Hai Van, Nguyen Thi Thu Thuy, Duong Van Hung
Received: Jul 22, 2021 / Published: Jul 22, 2021
Abstract: This study aimed to determine perceptions of climate change of undergraduate students at Vietnam National University of Agriculture. Students’ information sources were studied to suggest the effective channel to improve students’ awareness on climate change. The study employed quantitative and descriptive method using a 5-Likert scale instrument. The respondents were composed of 276 undergraduate students taken from three faculties namely, Faculty of Environmental Sciences (FES), Faculty of
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Agronomy (FA), and Faculty of Economics and Rural Development (FERD). The results showed that students were generally well aware of the causes of climate change, the effects of climate change and actions to mitigate climate change (average value> 3.5). However, students were mostly well aware of the causes and impacts that are common and direct. Students still did not have a good understanding of the causes related to food production and consumption. Students also did not know how climate change can affect social issues such as conflict and war issues; inequality in income and gender. Among 3 faculties, students of the FES had a better awareness of the causes and impacts of climate change but was less aware of the actions to mitigate climate change. Internet and television / radio were the main sources of information on climate change for students (88 and 61% respectively). This study showed that it is necessary to increase the provision of more information related to climate change through the media as well as to integrate climate change knowledge into training programs at all levels from high school to university to improve students' perceptions of climate change.

Chemical Constituents of Leaves Dialium Cochinchinense Pierre

Chemical Constituents of Leaves Dialium Cochinchinense Pierre

by Vu Thi Huyen
Received: Jul 22, 2021 / Published: Jul 22, 2021
Abstract: The genus Dialium belongs to the Caesalpinioideae family, consists of about 30 species distributed in the tropical regions. Secondary metabolites from Dialium genus have been reported to exhibit various biological activities like antioxidant, cytotoxicity and antimicrobial activities. This work describes the isolation and characterization of five compounds  from the leaves of Dialium cochinchinense Pierre. Their structures were established by spectroscopic analysis, including MS and NMR
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spectra. Accordingly, the isolates compounds were identified to be lupeone (1), b-sitostenone (2), β-sitosterol (3), daucosterol (4), and dihydrokaempferide (5). To the best of our knowledge, this is the first report of the isolation of compounds 1 and 5 from the genus Dialium.

EFFECTS OF CULTURE CONDITIONS ON ANTIBACTERIAL ACTIVITY OF STREPTOMYCES SPP. AGAINST ERWINIA SPP. CAUSING THE SOFT ROT DISEASE ON ASPARAGUS OFFICINALIS

EFFECTS OF CULTURE CONDITIONS ON ANTIBACTERIAL ACTIVITY OF STREPTOMYCES SPP. AGAINST ERWINIA SPP. CAUSING THE

by Nguyen Thanh Trung, Nguyen Thi Van Anh, Tran Thi Dao, Nguyen Thanh Huyen, Pham Le Anh Minh, Pham Hong Hien, Nguyen Xuan Canh
Received: Jul 7, 2021 / Published: Jul 7, 2021
Abstract: Erwinia is a genus of Enterobacteriacea containing mostly pathogens which cause soft rot disease in many ornamental plants and crops, including Asparagus officinalis. Chemical treatments to control Erwinia have lost their attractiveness because of the development of resistant strains and the negative impacts on the environment and human health. Therefore, the study of biological control of soft rot disease has gained great importance. There are several types of microorganisms show activity
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against Erwinia spp. such as Pseudomonas fluorescence, Bacillus subtilis and Streptomyces spp. Among them, Streptomyces are found to be the most effective control agents. In this study, 64 isolates of Streptomyces were screened for the antibacterial activity against Erwinia spp. which caused soft rot disease on A. officinalis. The result indicated that 18 isolates showed antagonistic reaction on Erwinia spp. Among them, the isolate D5.1 showed the highest inhibition activity. In addition, the morphological and antibacterial activities of isolate D5.1 grown in different conditions were also characterized.  

Protection of Geographical Indications in Vietnam: Towards Raising the Producers’ Participation

Protection of Geographical Indications in Vietnam: Towards Raising the Producers’ Participation

by Nguyen Thi Minh Hanh, Trinh Thi Ngoc Anh, Le Thi Yen, Vu Van Tuan, Nguyen Thanh Hai
Received: Jul 7, 2021 / Published: Jul 7, 2021
Abstract: This paper aims to review the current situation of the Vietnamese geographical indication (GI) system from both the legal and practical perspectives. It how the top-down approach influences the effectiveness and sustainability of the whole system. Further, the paper refers to the European Union (EU)’s experience, particularly that of France, – a representative of the bottom – up approach - to examine whether a shift to the producer – driven approach in GI is workable in Vietnam. The
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paper argues that more active roles should be vested on producers represented by their association during the course of establishment and management of GIs. Taking into account the capacity of producers and their associations in this current stage, the paper suggests a transition period before the producers may assume the leading role in the whole system. During that period, it is recommendable to endorse the producers’ role through legal recognition of the producers’ representative organizations, capacity building and awareness raising for producers and their associations to achieve desirable outcomes for GI development.     

Generation of Synthetic Peptide-Specific Antibody For Development of Southern Rice Black-Streaked Dwarf Virus Diagnostic Test

Generation of Synthetic Peptide-Specific Antibody For Development of Southern Rice Black-Streaked Dwarf Virus

by Nguyen Minh Anh
Received: Jul 22, 2021 / Published: Jul 22, 2021
Abstract: Southern rice black-streaked dwarf virus (SRBSDV) is a new virus, which causes serious epidemical disease on rice with the infected area up to millions hectare in South China and North and Central of Vietnam. So far, there are no effective, cheap, quick and practicable methods for the diagnosis of SRBSDV. Traditional RT-PCR technique is the most popular method for detecting SRBSDV because of high accuracy. However, the requiments of expensive reagents and instruments, as well as complex
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procedures limits its applicability for field tests. Meanwhile, the SRBSDV diagnostic techniques based on the antigen detection have outstanding advantages due to their low cost, easy manipulation, and widen application possibility. Today, there are still no commercially available specific antibodies to SRBSDV. In the previous study, to develop the SRBSDV diagnostic technique by ELISA technique, SRBSDV specific antibody was generated by recombinant P10 envelope protein (66 kDa), which has a titer of 1: 5000. In this study, we continue to study the production of SRBSDV specific polyclonal antibodies from small antigen – rich peptides from the SRBSDV P10 envelope protein.  The resulting purified antibody can specifically bind to the P10 protein and at the diluted concentration of 1: 100,000 detect SRBSDV in infected rice samples via the Dot-blot technique. Our research results open up new opportunities for proactive sources of antibodies for the development of the SRBSDV membrane rapid diagnostic kit.

Effects of Heat Treatment Process on Mechanical Properties for Medium Carbon Steel

Effects of Heat Treatment Process on Mechanical Properties for Medium Carbon Steel

by Pham Thi Hang
Received: Jul 22, 2021 / Published: Jul 22, 2021
Abstract: S45C medium carbon steel can be achieved a desired hardness and improved the strength through a heat treatment process because of its high heat treatment efficiency. During the heat treatment process, three most important parameters need to be considered are the heating temperature, the holding time at heating temperature and cooling medium. Depending on the purpose of application of the material, the appropriate method and heat treatment regime to change the microstructure are chosen to change
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the mechanical properties of the material as desired. Thus, it is necessary to investigate the influence of these factors on the microstructure and mechanical properties of S45C steel to choose an appropriate heat treatment process for an application in industry. In this study, the experiments are conducted in various heating temperature, holding time and cooling medium in order to investigate the influence of technological parameters on the microstructure and mechanical properties of S45C steel. The obtained results show that the heating temperature and cooling medium strongly affect the microstructure of the steel, leading to considerable changes in the hardness. Moreover, the holding time needs to be carefully calculated to obtain finer grain structure in order to prevent an increase of the brittleness of the steel.

Intangible Assets Accounting in Vietnam: From Perspective of Professional Accounting Group

Intangible Assets Accounting in Vietnam: From Perspective of Professional Accounting Group

by Tran Thi Thuong, Nguyen Thi Thuy, Hoang Thi Mai Anh
Received: Jul 22, 2021 / Published: Jul 22, 2021
Abstract: This study focused on presenting views of professional accounting group about intangible assets accounting in Vietnam. This group consists of random 44 interviewees who are auditors, lecturers, banking staffs and so on. Based on results of this survey, characteristics of professional accounting group, for example occupation, educational level, work experience etc., -were collected. Then, this study analyzed accounting regulations for intangible assets in Vietnam in accordance with guidelines of
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Vietnamese Accounting Standard (VAS) No. 04 - Intangible assets and other circulars. Especially, these interviewees indicated some obstacles to intangible assets accounting through this survey. First of all, accounting staffs’ skill and knowledge are the most current disadvantages of intangible assets accounting. Following that, slow integration of Vietnamese accounting regulations with international accounting system for intangible assets is a difficult point. Last obstacle, limited knowledge of manager and internal governance are weak points. Hence, to improve intangible assets accounting in Vietnam, Ministry of Finance (MOF) should organize additional training course or workshops to train accountants and managers the contents of International Accounting Standard (IAS) No. 38 for intangible assets and IAS 36 for impairment of assets. In addition, the small special discussions among accountants, lecturers, auditors and so on in one city should be encouraged to open accounting seminars/ workshops. This is a good way to share their accounting experience to each other and improve knowledge of accountants. 

Assessment of The Sustainability of The Rural Clean Water Supply System in Hai Phong City

Assessment of The Sustainability of The Rural Clean Water Supply System in Hai Phong City

by Nguyen Thu Quynh, Nguyen Quoc Hung
Received: Jul 22, 2021 / Published: Jul 22, 2021
Abstract: By the end of 2019, 92.1% of rural households in Hai Phong city have been able to access and use clean drinking water which met national standards. This result is thank to the development of a clean water supply system consisting of 205 plants with various management models. The author applied the desk-study method to collect and review literature researches then to select a group of 6 criteria and to apply to assess the system's sustainability base on Likert's 3 – point scale. The result
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shows that the criteria's lowest score is 1.9 points whereas the criteria's average highest score is 2.5 points, the total score of the whole system is 12.9 points - reaching the average sustainability level. This situation proposes that in order to improve the sustainability of the clean water supply system in the rural area of ​​Hai Phong city in the coming time, management agencies and investors need apply solution of propagating rural people to increase their usage volume of clean water, which help to increase the actual operating capacity, thereby increasing the revenue and profit of plant investors.

The Well-Being of Lecturers at Vietnam National University of Agriculture: A Case Study

The Well-Being of Lecturers at Vietnam National University of Agriculture: A Case Study

by Tran Thi Thanh Tam, Nguyen Thi Thanh Hien, Nguyen Thi Hoai
Received: Jul 22, 2021 / Published: Jul 22, 2021
Abstract: The aim of this study is to show the index of lecturers’ well-being in Vietnam National University of Agriculture and the relation between well-being and gender, education, income, and experience. The study uses Oxford Happiness Questionnaire (OHQ) designed by Argyle and Hills (2002). The questionnaire includes 29 items and it is a widely-used scale for the assessment of personal well-being. The results show that, most of lecturers in Vietnam National University of Agriculture are quite
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happy. There is a significant correlation between well-being and other factors.