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This study aims to examine the relationship between selected contingent factors of Strategic Management Accounting including Costing; Planning; control and performance measurements; Strategic decision - making; Competitor Accounting; Customers Accounting and Business Performance in the context of Sugar Companies in Vietnam. By applying the quantitative data obtained from managers and accountants of the companies, the study provides some evidence supporting the effect of contingent factors on the extent of Strategic Management Accounting usage. The results of the study draw conclusions regarding the effect of Strategic Management Accounting on the Business Performance of the companies as well. From which, the authors suggest some directions to enhance Strategic Management Accounting usage in the companies and solutions to increase their business performance efficiency.

Two new zinc(II) complexes, triethylammonium dichlorido[2-(4-nitrophenyl)-4-phenylquinolin-8-olato]zinc(II), (C6H16N){Zn(C21H13N2O3)Cl2] (ZnOQ), and bis(triethylammonium) {2,2′-[1,4-phenylenebis(nitrilomethylidyne)]diphenolato}bis[dichloridozinc(II)], (C6H16N)2[Zn2(C20H14N2O2)Cl4] (ZnBS), were synthesized and their structures were determined using ESI–MS spectrometry, 1H NMR spectroscopy, and single-crystal X-ray diffraction. The results showed that the ligands 2-(4-nitrophenyl)-4-phenylquinolin-8-ol (HOQ) and N,N′-bis(2-hydroxybenzylidene)benzene-1,4-diamine (H2BS) were deprotonated by triethyl-amine, forming the counter-ion Et3NH+, which interacts via an N—H...O hydrogen bond with the ligand. The ZnII atoms have a distorted trigonal–pyramidal (ZnOQ) and distorted tetrahedral (ZnBS) geometries with a coordination number of four, coordinating with the ligands via N and O atoms. The N atoms coordinating with ZnII correspond to the heterocyclic nitrogen for the HOQ ligand, while for the H2BS ligand, it is the nitrogen of the imine (CH=N). The crystal packing of ZnOQ is characterized by C—H...π interactions, while that of ZnBS by C—H...Cl interactions. The emission spectra showed that ZnBS complex exhibits green fluorescence in the solid state with a small band-gap energy, and the ZnOQ complex does exhibit non-fluorescence.

A new quinoline derivative, namely, 6-(diethylamino)-4-phenyl-2-(pyridin-2-yl)quinoline, C24H23N3 (QP), and its MnII complex aqua-1κO-di-μ-chlorido-1:2κ4Cl:Cl-dichlorido-1κCl,2κCl-bis[6-(diethylamino)-4-phenyl-2-(pyridin-2-yl)quinoline]-1κ2N1,N2;2κ2N1,N2-dimanganese(II), [Mn2Cl4(C24H23N3)2(H2O)] (MnQP), were synthesized. Their compositions have been determined with ESI-MS, IR, and 1H NMR spectroscopy. The crystal-structure determination of MnQP revealed a dinuclear complex with a central four-membered Mn2Cl2 ring. Both MnII atoms bind to an additional Cl atom and to two N atoms of the QP ligand. One MnII atom expands its coordination sphere with an extra water molecule, resulting in a distorted octahedral shape. The second MnII atom shows a distorted trigonal–bipyramidal shape. The UV–vis absorption and emission spectra of the examined compounds were studied. Furthermore, when investigating the aggregation-induced emission (AIE) properties, it was found that the fluorescent color changes from blue to green and eventually becomes yellow as the fraction of water in the THF/water mixture increases from 0% to 99%. In particular, these color and intensity changes are most pronounced at a water fraction of 60%. The crystal structure contains disordered solvent molecules, which could not be modeled. The SQUEEZE procedure [Spek (2015). Acta Cryst. C71, 9–18] was used to obtain information on the type and quantity of solvent molecules, which resulted in 44 electrons in a void volume of 274 Å3, corresponding to approximately 1.7 molecules of ethanol in the unit cell. These ethanol molecules are not considered in the given chemical formula and other crystal data.

This paper discusses the difficulties and solutions perceived by English-majored students when it comes to developing their speaking skills. To uncover and analyze these problems, one hundred fifty-seven students and five English lecturers at Vinh University participated in this study by completing the questionnaire and doing follow-up interviews to specify the findings. The findings indicate that students encountered difficulties in speaking proficiency attributed to two main factors: internal and external. Some suggestions given by both students and lecturers are proposed to assist students in improving their English-speaking skills.

A TiO2/graphene quantum dots composite (TiO2/GQDs) obtained by in situ synthesis of GQDs, derived from coffee grounds, and peroxo titanium complexes was used as electrode modifier in the simultaneous electrochemical determination of uric acid and hypoxanthine. The TiO2/GQDs material was characterized by photoluminescence, X-ray diffraction, Raman spectroscopy, high-resolution transmission electron microscopy, and energy-dispersive X-ray mapping. The TiO2/GQDs-GCE exhibits better electrochemical activity for uric acid and hypoxanthine than GQDs/GCE or TiO2/GCE in differential pulse voltammetry (DPV) measurements. Under optimized conditions, the calibration plots were linear in the range from 1.00 to 15.26 μM for both uric acid and hypoxanthine. The limits of detection of this method were 0.58 and 0.68 μM for uric acid and hypoxanthine, respectively. The proposed DPV method was employed to determine uric acid and hypoxanthine in urine samples with acceptable recovery rates.

Background & Aim: Sleep plays a crucial role in controlling blood pressure. Older adults commonly suffer from poor sleep quality which results in several negative health outcomes, such as cognitive impairment, depression, and increased risk of falling. However, limited research exists on sleep quality in older Vietnamese adults. This study aimed to investigate sleep quality and its associated factors in older adults with hypertension in Central Vietnam. Methods & Materials: A cross-sectional study was conducted at a tertiary hospital in Central Vietnam with 235 outpatients who were aged 60 years or older, diagnosed with hypertension, and without cognitive impairment. The Pittsburgh Sleep Quality Index was utilized to assess the participants' sleep quality. Multiple binary logistic regression was computed to identify factors associated with sleep quality with a P value less than 0.05. Results: The mean sleep quality score was 8.2 (±3.9), with 71.9% of participants reporting poor sleep quality. Participants with a high school education or less were more likely to report poor sleep quality than those with higher education (OR= 1.91; 95% CI: 1.05 - 3.46; p= 0.034). Additionally, the presence of musculoskeletal disease increased the risk of poor sleep quality (OR= 2.26; 95% CI: 1.04 - 4.87; p= 0.038). Conclusion: The majority of participants suffered from poor sleep quality, which was strongly associated with educational level and the presence of musculoskeletal diseases. Strategies for early detection, prevention, and treatment of poor sleep quality are essential for improving health outcomes in this population.

Relevance. The need for an ecological and geochemical assessment of the mercury intake characteristics into pine wood in order to identify the factors determining the accumulation of the element by trees. Aim. Quantitative evaluation of mercury content in the annual rings of Scots pine (Pinus sylvestris L.) in the Tomsk region, as well as identification of geoecological and climatic factors affecting the accumulation of pollutant. Object. Annual rings of Scots pine (Pinus sylvestris L.) widely used in world science to obtain information about environmental pollution by chemical elements. Methods. Pine core sampling, samples drying at room temperature. Determination of the number, width of annual rings and growth of wood on the LINTAB device (TSAP-Win and LIGNOVISION software) at the Institute of Monitoring of Climatic and Ecological Systems SB RAS (Tomsk). Determination of concentrations on the mercury analyzer RA-915+, by atomic absorption (pyrolysis method) on the basis of the Engineering School of Natural Resources of Tomsk Polytechnic University. Calculation of ecological and geochemical indicators: concentration coefficient, temporal allowable concentration, noosphere clark, normalization according to B. Markert, enrichment factor. To assess the climatic response of mercury accumulation by trees, the average daily data for 1933–2021 from the Tomsk weather station were used. Results. The authors have obtained the data on the gross content and geochemical features of mercury accumulation by Scots pine wood in the territory of the Tomsk region. The results of calculations of the main geoecological indicators of the mercury load indicate an excess of element concentrations relative to the background, the average for terrestrial plants, as well as according to scandium rationing data. The paper highlights the period of increased mercury concentration in pine wood (1941–1974) as a result of the influence of the city industry. A similar pattern of pollutant accumulation for 1970–1986 was revealed in the study area, with an excess of 1.6–1.8 times relative to adjacent environments (soil, solid snow sediment, pine needles, mosses). Hg accumulation by wood is affected by the precipitation amount, both per year and during the growing season and during the period with positive temperatures, as well as the duration of precipitation during the year and the growing season.

Vietnam is a rapidly developing country associated with changes in socio-economic activities, especially both public and private services. The service industry is making a practical contribution to economic growth and is gaining a great position. To help a society develop harmoniously, the economy must satisfy people's ability to access services, especially basic services such as education, healthcare, legality, transportation, security and safety. The aims of the study are to estimate factors affecting legal service quality, and based on the survey in three provinces in Vietnam: Lam Dong, Dak Lak, Gia Lai and through quantitative analysis, the research results show that there are five factors that positively affect service quality, which are: (1) government; (2) head of the unit; ⁠(3) influencer; (4) opinions of people around; and (5) organizations and individuals providing services. The research results also discuss some solutions to increase service quality and sustainable development of Vietnam in the coming time.

The molecular and crystal structure of (E)-2-[(benzo[d]thiazol-2-ylimino)methyl]-5-(diethylamino)phenol (C18H19N3O2S, Et2N-Bz) and its unexpected reaction product with triphenylborane, 2,2-diphenyl-1,3-dioxa-2-borata-1,2-dihydronaphthalene [systematic name: N,N-diethyl-2,2-diphenyl-2H-1,3λ3,2λ4-benzodioxaborinin-7-amine, C23H24BNO2, (I)] are described. For Et2N-Bz, the hydroxyl group is involved in an intramolecular hydrogen bond with the imino nitrogen atom and the C=N bond displays an E configuration. The crystal packing is characterized by layers of inversion dimers parallel to the (10\overline{1}) plane and chains of molecule in the a-axis direction formed through C—H...O interactions. Complex (I) crystallizes with two molecules (A and B) in the asymmetric unit, which differ in the orientation of the ethyl groups. The 1,3-dioxa-2-borata-1,2,3,4-tetrahydronaphthalene ring displays a slight envelope conformation with the boron atom as the flap. In the crystal packing, chains of alternating A and B molecules formed by C—H...O hydrogen bonds run in the b-axis direction. The UV–vis absorption and emission properties of the compounds are discussed and their aggregation-induced emission properties are further investigated.

Cases of vulvovaginitis caused by Cryptococcus genus are exceedingly uncommon, with only a handful of instances having been described for this causative species. This report describes a rare case of vulvovaginitis suspected to be caused by Cryptococcus victoriae in a 58-year-old woman residing in an urban area of Hanoi city, Vietnam. The patient with a 10-year history of depression and type 2 diabetes mellitus was admitted to the hospital due to vulvar itching and vaginal discharge. Vaginal swabs confirmed the presence of a yeast infection by direct microscopic examination with 10% KOH and culture on CHROMagar Candida. The yeast was identified as C victoriae using genetic sequencing tools. The patient’s treatment plan involved topical clotrimazole and a daily oral dose of 200 mg of itraconazole for 7 days. This comprehensive treatment approach resulted in the patient’s full recovery. This is the first reported case of vulvovaginitis attributed to C victoriae in humans worldwide.