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Purpose: This study is intended to show the impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam. Theoretical framework: We using the multivariate linear regression model between the five independent variables according to five components of internal control in the framework of the COSO 2013 and the dependent variable - accounting information quality according with four attributes namely: appropriateness, reliability, consistency and comparability, completeness and ease of understanding which was presented Susanto in 2016. Design/methodology/approach: Quantitative research methods are used through questionnaires sent to directors and chief accountants of enterprises. The sample size is 193 valid questionnaires for the period from 2021-2022. Statistical analysis tools, testing the reliability of the scale, exploratory factor analysis, and multiple linear regression are used to evaluate the impact of internal control on the quality of accounting information. Findings: The research results have proved that all hypotheses are accepted and internal control factors have a positive impact on the usefulness of accounting information. In which, the control environment variable has the strongest impact with the coefficient β5 = 0.276, followed by the monitoring activity variable with the coefficient β5 = 0.258. The risk assessment variable has the impact level of β2 = 0.201; the information, communication and control variables have the lowest impact with the coefficients of β4 = 0.175 and β3 = 0.141, respectively. Research, Practical & Social implications: The study has provided a basis to confirm the relationship and direction of impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam. Thereby, this research gives some recommendations for improving the internal control of enterprises in order to improve the quality of accounting information. Originality/value: The findings reveal that the quality of internal control plays an important role in increasing the quality of accounting information, ensuring the safety of enterprises' assets, reducing financial fraud, and improving risk prevention.

Amyloid cardiomyopathy is a cardiovascular disease characterized by infiltration of amyloid into the heart muscle and other organs in the body, triggering impaired function of the heart and other organs. There are three main subtypes of amyloidosis including primary or AL amyloidosis, secondary or AA amyloidosis and hereditary or familial amyloidosis. Hereditary amyloidosis is less common, caused by an autosomal-dominant mutation most frequently in the transthyretin gene and has a more favorable prognosis.1,3 In this paper, we will be looking into a rare case of hereditary transthyretin amyloid disease with a genetic mutation (mutant TransThyRetin Amyloidosis - ATTRm), the first to be reported in Vietnam. That is a 47-year-old Vietnamese man with various clinical manifestations, including gastrointestinal disturbances (diarrhea, watery stool), periorbital purpura, macroglossia, autonomic neuropathy (dizziness, orthostatic hypotension, limb numbness, faint), and cardiovascular symptoms (dyspnea, leg edema, severe heart arrhythmias). The patient has a notable family history of many members appeared to have shown signs of the same disease and passed on without a diagnosis. A multimodality team in hematology, nuclear medicine, genetics, dermatology, and cardiology was assigned to the patient. We concluded that the patient was suffering from a form of ATTRm with a different genetic mutation from the common gene mutation in the world. Our patient is currently enrolled in a research program with a pharmaceutical manufacturer providing specific treatment and free medication. He is responding well to treatment and has shown signs of improvement.

When a firm has better disclosure policy of financial accounting information it will attract more investment. Many factors affecting accounting information disclosure policy include firm size, leverage, industry characteristics, investor types, etc. And good financial accounting data disclosure will help to reduce risk level of firms. At micro level, cost and net sale factors will affect net profit while at macro levels, risk free rate and exchange rate will impact. According to Nikkei Asian Review, Vinamilk (VNM) is the only brand in F&B industry and the domestic industry leader which ranked 25th among 300 listed companies in the List of ASIA300 Power Performers. It leads the organic trend in milk industry and has made very positive contributions to the overall achievements of economic and social values. Good business management requires us to consider the impacts of multi macro and micro factors on net profit, both internal and external factors, and it contributes to promoting business plan and economic policies for economic growth and stabilizing business operation. By data collection method through statistics, analysis, synthesis, comparison, quantitative analysis to generate qualitative comments and discussion; using econometric method to perform regression equation and evaluate quantitative results, the article analyzed and evaluated the impacts of ten (10) macroeconomic factors such as: stock price, VNIndex, risk free rate, lending rate, cost, sale, inflation, GPD growth, S&P500, exchange rate, etc. on net profit of a leading milk listed company, Vinamilk (VNM) in Vietnam in the 10-year period of 2010-2019, both positive and negative sides. From that regression model and analysis, it will draw leadership features, strengths of this industrial leader. The results of quantitative research, in a ten factor model, show that the decrease in GDP growth and risk free rate, inflation and increase in net sale will have a significant effect and increase VNM net profit, with the highest impact coefficient, the second is decreasing cost. This research finding and recommended policy also can be used as reference in policy for F&B system in many developing countries.

Through years Sony In Japan has shown success in bringing to the market high quality products, and via technical inventions. Today risk management is one of vital issues in Sony to maintain its reputation in global markets. The purpose of this study is to find out impacts of economic factors at macro level on net profit of a big technological giant like Sony. We found that movement of net profit in big firms such as Sony will reflect the business health of technology system and the whole economy. The results of quantitative research, in a seven factor model, show that the increase in inflation, GDP (increasing too much) and lending rate and reducing risk free rate has a significant effect on reducing Sony net profit with the highest impact coefficient, the second is decreasing the exchange rate. Last but not least, this study proposes risk management solutions and business management plans to lower business risks, cost and enhance its net profit.

The research focuses on the relationship between solvency and financial independence level of 3261 listed companies in Vietnam. To prove and analyse the influence among 5 independent variables that measure the solvency level, both EVIEW 10.0 and SPSS version 22.0.0.0 were used. The 5 independent variables mentioned above are the general payment ability ratio, long-term payment ability, short-term payment ability, quick ratio, and financial leverage. The two dependent variables including financial autonomy and financial security represent the financial independence level of Vietnamese listed firms. The results show that financial autonomy is influenced by 89.5% of the general payment ability ratio. While general payment ability ratio is a variable that has the greatest positive influence on financial independence, neither quick ratio nor financial leverage has any impact or if there is, very little to other remaining dependent variables. From the collected results, the listed firms need to prioritize using permanent capital to invest their long-term assets instead of using short-term debts with high interest. Doing so could result in losing financial security and put the firms at risk of bankruptcy. The conclusion is that for Vietnamese firms to want to perform effectively, financial independence must be ensured first.

'Catharanthus roseus' (L.) G. Don contains about 130 types of alkaloids, including vincristine and vinblastine, which are outstanding drugs for cancer. The 'C. roseus' deacetylvindoline-4-O-acetyl transferase (CrDAT) is a key enzyme which catalyzes the second to the final reactions in the vindoline way. The low content of indole alkaloid in 'C. roseus' plants and the high cost of indole alkaloid production have promted many research to improve indole alkaloid yield in this plant. The aim of this work was to express recombinant CrDAT in tobacco, a model plant, to create the basis for the overexpression of the gene encoding CrDAT ('GenBank' LN809930) in 'C. Roseus' plants. In this study, the 35S-DAT-cmyc structure was transferred to tobacco and the transgenic tobacco lines was generated. The T1 generation was then analyzed by Western blot method and ELISA analysis. Southern blot assays confirmed that the CrDAT gene was completely introduced into tobacco genome by Agrobacterium-mediated transformation. The recombinant CrDAT protein of 51.5 kDa in size was successfully expressed at the seven transgenic tobacco lines. The recombinant CrDAT protein content of transgenic tobacco lines were 2.75 - 5.35 (mu g. mg-1 of total protein) range and the recombinant CrDAT protein content of the T0-1 line was highest (5.35 mu g. mg-1 of total protein).

Despite the discovery of the tuberculosis bacillus >100 years ago and the availability of effective drugs for >50 years, there remain a number of formidable challenges for controlling Mycobacterium tuberculosis (Mtb) infection [1]. The development of a more-effective vaccine is a high worldwide priority and depends on a thorough understanding of the host response to infection. Furthermore, tuberculosis (TB) causes different types of human disease, including localized pulmonary disease, extrapulmonary disease—such as meningitis—and miliary or disseminated disease. It is not known at present which host genetic, environmental, and bacterial virulence factors influence the different clinical presentations of TB. Tuberculous meningitis (TBM) is an especially devastating form of TB that causes death or severe neurological defici in more than one-half of persons affected [2]. Advances in genomic technology and immunology are creating new opportunities to understand the influence of human genetic variation on the pathophysiological characteristics of TB. The molecular mechanisms that influence the development of a protective immune response to Mtb are only beginning to be elucidated. A series of studies with different methodologies over the course of the past 50 years have indicated that host genetics strongly influence susceptibility to tuberculosis [3-11]. Major susceptibility loci from whole-genome methods have not yet been conclusively identified which suggests that the genetic control of susceptibility to TB is polygenic. Candidate gene-association studies of critical host response genes have successfully identified some of the genes involved in susceptibility to TB. Using candidate gene approaches, we and others have recently discovered mutations and polymorphisms in Toll-like receptor (TLR)–pathway genes that affect host susceptibility to infection [12-15]. The discovery of TLRs precipitated a major advance in understanding the molecular mechanisms of both pathogen recognition and inflammation by the innate immune system [16-18]. Human TLRs are a family of 10 proteins that differentially recognize pathogen-associated molecular patterns (PAMPs) and initiate signaling pathways that lead to the activation of the innate immune response, cytokine production, and formation of the adaptive immune response. Mycobacteria are initially recognized by TLR1, −2, −4, and −6, which, in turn, interact with the adaptor proteins MyD88 and Toll-interleukin 1 receptor (TIR) domain containing adaptor protein (TIRAP; also known as Mal) to activate macrophages and dendritic cells [19-25]. TIRAP mediates signals from these TLRs through its TIR domain, which forms a homotypic interaction with the TIR domain of the TLR [26-29]. It is not presently known whether polymorphisms in TIRAP influence susceptibility to any infection. Because of the central role that adaptor proteins play in mediating signals from TLRs that recognize Mtb, we hypothesized that polymorphisms in TIRAP are associated with susceptibility to TB. In the present article, we report the association of a TIRAP single-nucleotide polymorphism (SNP) with susceptibility to TBM and demonstrate that this polymorphism is associated with a decreased whole-blood cytokine response. To our knowledge, this is the firs reported association of a TIRAP SNP with any infection, which suggests that variants of TIRAP influence important differences in host susceptibility to TB.

Bruchid resistance is regulated by defensin gene. Vigna radiata plant defensin 1 (VrPDF1) inhibits alpha-amylase activities in insect gut; therefore, insect will die of undigestion starch. VrPDF1 content in mungbean seeds is very low. Hence an increase in content of VrPDF1 in mungbean seeds leads to enhance alpha -amylase inhibition in larvae and bruchids, which is necessary for the study to improve bruchid resistance in mungbeans. This article presents the results of VrPDF1 gene expression in T1 generation transgenic tobacco seeds. It was confirmed that VrPDF1 gene was attached to genome of tobacco plants and translated to synthesize VrPDF1. Recombinant VrPDF1 protein was successfully expressed in seeds of four transgenic tobacco lines (T1-7, T1-8, T1-10, T1-11), among which T1-10 line had the highest recombinant VrPDF1 content, reaching 8.57 g mg-1 total protein. The extract containing recombinant VrPDF1 from the transgenic tobacco lines effectively inhibited the activity of alpha-amylase from the intestine of larvae and weevils. However, the protein extract solution from T1-10 line had the strongest inhibitory effect, so the activity of alpha-amylase was only 18.89% compared to controls. The analysis results of VrPDF1 gene expression in transgenic tobacco plants are fundamental to the transfer of pPhaso-dest-VrPDF1 vector into mungbean to improve bruchid resistance of mungbean and contribute to improving mungbean preservation.

The aim of this research is to analyze the Master plan of Thu Thiem new urban center of Ho Chi Minh City, showing the advantages of the project in adaptation to the natural environment and local cultural environment: to inherit and convey the characteristics of historical urban space to the new urban center, to inherit the principle of zoning and functional integration in land use, to maintain harmonious connection with the historic urban center, to arrange a "compact" plan causing no impact to the natural environment, to preserve and embellish the water environment. This research also addresses issues that need to be further researched in the implementation of the Thu Thiem master plan, to ensure the adaptability to the natural and cultural environment of the project which will be successfully applied in practice: to consolidate the characteristics of modernity of new urban architecture, to make the central square diverse and harmonious with human scale, to organize the underground space and height in accordance with the TOD development model, to study the diversity of cultures and local communities in order to plan a unique community.

Plant defensins are known for different biological functions such as insect resistance, antibacterial, antifungal and antiviral activities. The role of plant defensins against weevils is based on inhibitor of alpha-amylase activity in weevil gut, therefore, weevils can not digest starch and then die. The low content of Vigna radiata plant defensin 1 (VrPDF1) in mung bean seeds is promted researches to increase the VrPDF1content, in which leads to enhance alpha-amylase inhibition and improve bruchid resistance in mung bean. This article presents the results of overexpression of VrPDF1 gene in transgenic mung bean plants. VrPDF1 gene was successfully transferred into DX22 mung bean cultivar and expressed in T1 generation transgenic mung bean seeds. The extract containing recombinant VrPDF1 protein inhibited alpha-amylase of weevil larvae in its larval stage. The performance of alpha-amylase inhibitor of DX1-3 and DX1-7 transgenic mung bean lines increased by 166.40% and 178.19% respectively, in comparison with non-transgenic plants. The enhancement of alpha-amylase inhibitor ability of rVrPDF1 extracted from transgenic plants is scientifically fundamental to confirm the effectiveness of the application of gene technology in enhancement the ability of mung bean weevil resistance in particular and grain crops in general revenue.

Plant defensins are known for different biological functions such as insect resistance, antibacterial, antifungal and antiviral activities. The role of plant defensins against weevils is based on inhibitor of alpha-amylase activity in weevil gut, therefore, weevils can not digest starch and then die. The low content of Vigna radiata plant defensin 1 (VrPDF1) in mung bean seeds is promted researches to increase the VrPDF1content, in which leads to enhance alpha-amylase inhibition and improve bruchid resistance in mung bean. This article presents the results of overexpression of VrPDF1 gene in transgenic mung bean plants. VrPDF1 gene was successfully transferred into DX22 mung bean cultivar and expressed in T1 generation transgenic mung bean seeds. The extract containing recombinant VrPDF1 protein inhibited alpha-amylase of weevil larvae in its larval stage. The performance of alpha-amylase inhibitor of DX1-3 and DX1-7 transgenic mung bean lines increased by 166.40% and 178.19% respectively, in comparison with non-transgenic plants. The enhancement of alpha-amylase inhibitor ability of rVrPDF1 extracted from transgenic plants is scientifically fundamental to confirm the effectiveness of the application of gene technology in enhancement the ability of mung bean weevil resistance in particular and grain crops in general revenue.

Background Mycobacterium tuberculosis strain diversity and drug resistance among people living with human immunodeficiency virus (HIV) in Vietnam have not been described previously. Methods We examined M. tuberculosis isolates from TB/HIV co-infected patients in Ho Chi Minh City, Vietnam. Drug susceptibility testing (DST), spoligotyping and 24-locus Mycobacterial Interspersed Repetitive Unit (MIRU-24 typing) were performed, and the rpoB, katG, inhA and inhA promoter, rpsL, rrs and embB genes were sequenced in all drug resistant isolates identified. Results In total, 84/200 (42.0%) strains demonstrated "any drug resistance"; 17 (8.5%) were multi-drug resistant (MDR). Streptomycin resistance was present in 80 (40.0%) isolates; 95.2% (80/84) with "any drug resistance" and 100% with MDR. No rifampicin monoresistance was detected. Of the rifampicin resistant strains 16/18 (88.9%) had mutations in the 81-bp Rifampicin Resistance Defining Region (RRDR) of the rpoB gene. Isoniazid resistance was mostly associated with Ser315Thr mutations in the katG gene (15/17; 88.2%). Beijing (49.0%) and East African Indian (EAI) lineage strains (35.0%; 56/70 EAI-5) were most common. Conclusion TB/HIV co-infection in Vietnam was associated with high rates of TB drug resistance, although we were unable to differentiate new from retreatment cases.

Background Improved and affordable diagnostic or triage tests are urgently needed at the microscopy centre level. Automated digital microscopy has the potential to overcome issues related to conventional microscopy, including training time requirement and inconsistencies in results interpretation. Methods For this blinded prospective study, sputum samples were collected from adults with presumptive pulmonary tuberculosis in Lima, Peru and Ho Chi Minh City, Vietnam. TBDx performance was evaluated as a stand-alone and as a triage test against conventional microscopy and Xpert, with culture as the reference standard. Xpert was used to confirm positive cases. Findings A total of 613 subjects were enrolled between October 2014 and March 2015, with 539 included in the final analysis. The sensitivity of TBDx was 62·2% (95% CI 56·6–67·4) and specificity was 90·7% (95% CI 85·9–94·2) compared to culture. The algorithm assessing TBDx as a triage test achieved a specificity of 100% while maintaining sensitivity. Interpretation While the diagnostic performance of TBDx did not reach the levels obtained by experienced microscopists in reference laboratories, it is conceivable that it would exceed the performance of less experienced microscopists. In the absence of highly sensitive and specific molecular tests at the microscopy centre level, TBDx in a triage-testing algorithm would optimize specificity and limit overall cost without compromising the number of patients receiving up-front drug susceptibility testing for rifampicin. However, the algorithm would miss over one third of patients compared to Xpert alone.