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Factors Affecting Environmental Accounting Practices: A Case Study of Food and Beverage Enterprises in Vietnam

  • NGUYEN, Tung Dao
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.9
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    • pp.211-217
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    • 2021
  • The article analyzes the impact of factors affecting the environmental accounting of enterprises in the food and beverage industry in Vietnam, providing more empirical evidence on factors affecting environmental accounting. The research method uses a questionnaire survey of managers at all levels, chief accountants, and cost accountants, of 56 enterprises in the food and beverage industry. The survey results collected 268 questionnaires. After eliminating the invalid questionnaires due to many blank cells, the author chose to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that all 6 factors positively affect environmental accounting, which includes Firm size, Stakeholders, Awareness/Knowledge of leaders, financial resources, Qualifications of staff, and Regulations, in which stakeholders and leaders' perceptions are the most influencing factors. Based on the research results, the author has proposed recommendations to improve the ability of enterprises to successfully implement environmental accounting in the food and beverage industry, thereby contributing to improving the operational efficiency of the food and beverage enterprises. The Vietnamese market is very potential, so the Government, authorities, customers, investors, etc., contribute to creating significant pressure to implement environmental accounting in food and beverage enterprises.

Intraoperative pulmonary embolism in shoulder arthroscopy in a patient with previous SARS-CoV-2 infection: a case report

  • de Lizana, Alejandro Holgado-Rodriguez;Izquierdo-Fernandez, Alberto;Mendez-Sanchez, Jesus Manuel;Diaz-Minarro, Jose Carlos
    • Clinics in Shoulder and Elbow
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    • v.25 no.3
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    • pp.236-239
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    • 2022
  • The objective of this article is to describe intraoperative pulmonary embolism during shoulder arthroscopy in a patient with previous severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) infection. Further, we describe how the pandemic has influenced the population by increasing the rate of embolisms. Awareness of such cases will help to increase knowledge regarding SARS-Cov-2 and to determine if such patients should receive routine antithrombotic prophylaxis.

Investigation of the effects of common and separate ground systems in wireless power transfer

  • Park, Woocheon;Moon, Jung-Ick;Cho, In-kui
    • ETRI Journal
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    • v.44 no.2
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    • pp.339-345
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    • 2022
  • This article presents an investigation of the effects on a grounding system of wireless power transfer (WPT) when transmitting over relatively far distances, that is, up to 1.25 m. Conventional two-coil WPT systems are sufficiently commercialized in strong coupling range, but it is important to accomplish the long-range WPT in weak coupling range for further various applications. This system depends on the coupling effect between the two coils that the grounds of the transmitting and receiving coils should be completely separated. However, when evaluating the performance of two-coil systems with the instrument consisting of two ports and one common ground, undesirable problems occur in weak coupling ranges, for example, obtaining disagreeable transmission efficiency and degrading system stability/reliability. We investigate the problems of the leakage power from common ground systems and provide a practical solution to obtain a reliable WPT system by using an isolation transformer. The usefulness of this approach is that it is possible to achieve the stability of the system with relatively far transmitting distances and to determine the exact transmission efficiency.

Theoretical Foundations of Management of the Education System: Optimization of the Complex of Organizational and Pedagogical Conditions for Effective Management

  • Yuryk, Olha;Sitsinskiy, Nazariy;Zaika, Liudmyla;Рshenychna, Lіubov;Boiko, Svitlana;Filipovych, Myroslava
    • International Journal of Computer Science & Network Security
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    • v.22 no.5
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    • pp.168-174
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    • 2022
  • The article defines the organizational conditions for effective management, the actions of the team to implement the concept of marketing management using the tools of pedagogical and strategic management. Due to this, results are achieved - indicators, since in our study they will be indicators of managerial efficiency: improving the "organization" function through the construction of new organizational structures; improving the functions of "analytical activity and planning" through enriching managerial work with economic and gnostic methods, analytical activities with the mandatory inclusion of financial activities, introspection of all participants, widespread use of licensed automated systems; synthesis of educational, economic, social results.

Status of Navigation Satellite System Services and Signals (위성항법시스템 서비스 및 신호 현황)

  • K. Han;E. Bang;H. Lim;S. Lee;S. Park
    • Electronics and Telecommunications Trends
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    • v.38 no.2
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    • pp.12-25
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    • 2023
  • Positioning, navigation, and timing information has become a key element in the national core infrastructure and for emerging technologies, such as autonomous driving, lunar exploration, financial systems, and drones. Therefore, the provision of that information by navigation satellite systems is becoming increasingly important. Existing systems such as GPS (Global Positioning System), GLONASS (GLObal NAvigation Satellite System), and BDS (BeiDou Navigation Satellite System) also provide augmentation, safety-of-life, search & rescue and short message communication and authentication services to increase their competitiveness. Those services and the signals generated for their provision have their own purpose and requirements. This article presents an overview of existing or planned satellite navigation satellite system services and signals, aiming to help understand their current status.

Experimental model and novel therapeutic targets for non-alcoholic fatty liver disease development

  • Yujin Jin;Kyung-Sun Heo
    • The Korean Journal of Physiology and Pharmacology
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    • v.27 no.4
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    • pp.299-310
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    • 2023
  • Non-alcoholic fatty liver disease (NAFLD) is a complex disorder characterized by the accumulation of fat in the liver in the absence of excessive alcohol consumption. It is one of the most common liver diseases worldwide, affecting approximately 25% of the global population. It is closely associated with obesity, type 2 diabetes, and metabolic syndrome. Moreover, NAFLD can progress to non-alcoholic steatohepatitis, which can cause liver cirrhosis, liver failure, and hepatocellular carcinoma. Currently, there are no approved drugs for the treatment of NAFLD. Therefore, the development of effective drugs is essential for NAFLD treatment. In this article, we discuss the experimental models and novel therapeutic targets for NAFLD. Additionally, we propose new strategies for the development of drugs for NAFLD.

Hybrid Energy Storage Mechanism Through Solid Solution Chemistry for Advanced Secondary Batteries (고성능 이차 전지용 하이브리드 에너지 저장 메커니즘을 위한 고용체 화학)

  • Sion Ha;Kyeong-Ho Kim
    • Journal of the Korean Institute of Electrical and Electronic Material Engineers
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    • v.37 no.1
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    • pp.11-25
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    • 2024
  • Lithium-ion batteries (LIBs) have attracted great attention as the common power source in energy storage fields of large-scale applications such as electrical vehicles (EVs), industries, power plants, and grid-scale energy storage systems (ESSs). Insertion, alloying, and conversion reactions are the main electrochemical energy storage mechanisms in LIBs, which determine their electrochemical properties and performances. The electrochemical reaction mechanisms are determined by several factors including crystal structure, components, and composition of electrode materials. This article reviews a new strategy to compensate for the intrinsic shortcomings of each reaction mechanism by introducing the material systems to form a single compound with different types of reaction mechanisms and to allow the simultaneous hybrid electrochemical reaction of two different mechanisms in a single solid solution phase.

Four-layer technique for tracheostomy scar treatment

  • Jae Kyoung Kang;Byung Min Yun
    • Archives of Craniofacial Surgery
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    • v.25 no.3
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    • pp.155-158
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    • 2024
  • One important complication of the tracheostomy procedure is the depressed scar left after the tube is removed. A depressed tracheostomy scar can be aesthetically and functionally unacceptable. Tracheostomy scar treatment aims to fill lost soft tissue volume and correct tracheal skin tug. There are various techniques described to manage post-tracheostomy scars, including the use of autologous tissue or allogenic material and the creation of muscle flaps. In this article, the authors introduce a surgical method using four layers: the scar, the strap muscles, the platysma muscle, and the skin. This procedure has been used in two patients with depressed scar after prolonged tracheostomy placement. The tracheal tug was eliminated in each patient, and an imperceptible cutaneous scar remained. In each case, patient satisfaction was complete. The authors recommend this technique as a simple and effective method of closure for these troublesome tracheostomy scars.

Newly Emerging Human Coronaviruses: Animal Models and Vaccine Research for SARS, MERS, and COVID-19

  • Pureum Lee;Doo-Jin Kim
    • IMMUNE NETWORK
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    • v.20 no.4
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    • pp.28.1-28.25
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    • 2020
  • The recent emergence of the novel coronavirus (CoV) or severe acute respiratory syndrome coronavirus-2 (SARS-CoV-2) poses a global threat to human health and economy. As of June 26, 2020, over 9.4 million cases of infection, including 482,730 deaths, had been confirmed across 216 countries. To combat a devastating virus pandemic, numerous studies on vaccine development are urgently being accelerated. In this review article, we take a brief look at the characteristics of SARS-CoV-2 in comparison to SARS and Middle East respiratory syndrome (MERS)-CoVs and discuss recent approaches to coronavirus disease-2019 (COVID-19) vaccine development.

Photon-Counting Computed Tomography: Experience in Musculoskeletal Imaging

  • Jan-Peter Grunz;Henner Huflage
    • Korean Journal of Radiology
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    • v.25 no.7
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    • pp.662-672
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    • 2024
  • Since the emergence of the first photon-counting computed tomography (PCCT) system in late 2021, its advantages and a wide range of applications in all fields of radiology have been demonstrated. Compared to standard energy-integrating detector-CT, PCCT allows for superior geometric dose efficiency in every examination. While this aspect by itself is groundbreaking, the advantages do not stop there. PCCT facilitates an unprecedented combination of ultra-high-resolution imaging without dose penalty or field-of-view restrictions, detector-based elimination of electronic noise, and ubiquitous multi-energy spectral information. Considering the high demands of orthopedic imaging for the visualization of minuscule details while simultaneously covering large portions of skeletal and soft tissue anatomy, no subspecialty may benefit more from this novel detector technology than musculoskeletal radiology. Deeply rooted in experimental and clinical research, this review article aims to provide an introduction to the cosmos of PCCT, explain its technical basics, and highlight the most promising applications for patient care, while also mentioning current limitations that need to be overcome.