Effects of chlorpyrifos ethyl on acetylcholinesterase activity in climbing perch cultured in rice fields in the Mekong Delta, Vietnam.

Climbing perch is commonly harvested in rice fields and associated wetlands in the Mekong Delta. Despite its importance in providing food and income to local households, there is little information how this fish species is affected by the high use of pesticides in rice farming. Organophosphate insecticides, such as chlorpyrifos ethyl, which are highly toxic to aquatic organisms, are commonly used in the Mekong Delta. This study shows that the brain acetylcholinesterase (AChE) activity in climbing perch fingerlings cultured in rice fields, was significantly inhibited by a single application of chlorpyrifos ethyl, at doses commonly applied by rice farmers (0.32-0.64 kg/ha). The water concentration of chlorpyrifos ethyl decreased below the detection level within 3 days, but the inhibition of brain AChE activity remained for more than 12 days. In addition, the chlorpyrifos ethyl treatments had a significant impact on the survival and growth rates of climbing perch fingerlings, which were proportional to the exposure levels. The results indicate that the high use of pesticides among rice farmers in the Mekong Delta could have a negative impact on aquatic organisms and fish yields, with implications for the aquatic biodiversity, local people's livelihoods and the aquaculture industry in the Mekong Delta.

Does the education level of the CEO and CFO affect the profitability of real estate and construction companies? Evidence from Vietnam.

This article aims to determine the level and trend of the impact of the educational level of CEOs and CFOs on the profitability of real estate and construction companies in Vietnam. Because Vietnam is an emerging economy, insights into the profitability of this market will be lessons learned for other economies with similar characteristics. This quantitative study is based on secondary data collected from audited financial statements, annual reports of 123 Vietnamese real estate and construction companies, and macroeconomic data. Pool OLS, Fixed effect and Random effect regression models and the Hausman test are used to find the appropriate model. The study uses GLS regression to overcome heteroscedasticity and autocorrelation and uses the generalized method of moments (GMM) to overcome endogeneity. We find that the profitability of listed construction and real estate companies with highly educated CEOs is no higher than that of other companies. Furthermore, companies whose CFOs have master's or doctorate degrees are less likely to be profitable. Other findings confirm the heterogeneous effects of operating efficiency, economic growth rate, and financial leverage on different profitability measures. The study also proves that company age, firm size, net working capital, liquidity ratio and inflation rate do not affect profitability.

An algorithm that administers adaptive speech-in-noise testing to a specified reliability at selectable points on the psychometric function.

OBJECTIVE: To introduce and verify an algorithm designed to administer adaptive speech-in- noise testing to a specified reliability at selectable points on the psychometric function. DESIGN: Speech-in-noise performances were measured using BKB sentences presented in diffuse babble-noise, using morphemic scoring. Target of the algorithm was a test-retest standard deviation of 1.13 dB within the presentation of 32 sentences. Normal-hearing participants completed repeated measures using manual administration targeting 50% correct, and the automated procedure targeting 25%, 50%, and 75% correct. Aided hearing-impaired participants completed testing with the automated procedure targeting 25%, 50%, and 75% correct, repeating measurements at the 50% point three times. STUDY SAMPLE: Twelve normal-hearing and 63 hearing-impaired people who had English as first language. RESULTS: Relative to the manual procedure, the algorithm produced the same speech reception threshold in noise (p = 0.96) and lower test-retest reliability on normal-hearing listeners. Both groups obtained significantly different results at the three target points (p < 0.04) with observed reliability close to expected. Target accuracy was not reached within 32 sentences for 18% of measurements on hearing-impaired participants. CONCLUSIONS: The reliability of the algorithm was verified. A second test is recommended if the target variability is not reached during the first measurement.

Analysis of factors affecting the adoption of IFRS in an emerging economy.

This study examines the factors that facilitate or impede the voluntary adoption of International Financial Reporting Standards (IFRS) in an emerging market. We propose practical solutions that are necessary for successful IFRS implementation in enterprises. To collect research data, we surveyed 350 enterprises in Vietnam using a non-probability convenience sampling method. Using qualitative research methods (through case studies and expert surveys) combined with quantitative and structural equation modelling (SEM), this study analyses the causal relationship between the influencing factors and enterprises' willingness to apply IFRS voluntarily. Evidence indicates that compliance with accounting regulations and principles, qualifications and experience of accountants, accounting regimes and government circulars, capabilities and perceptions of managers, and the benefits of IFRS adoption positively impact the application of IFRS. In addition, the factors of firm size and audit activities have a positive effect on promoting the willingness of enterprises to apply IFRS, while tax pressure and accounting psychology negatively affect the application of IFRS. By contrast, tax pressure and accounting psychology harm the application of IFRS. The study has limitations regarding the sample size, geographical scope, and sampling method. Even so, together with other studies drawn in alternative contexts, our findings are helpful to account for policymakers, regulators and businesses in different emerging countries to adopt IFRS in their countries successfully. The new insights gained in this study can help overcome the limitations of the conventional IFRS approach and design appropriate policies and roadmaps to improve the applicability of IFRS. The present study contributes significantly to the theory and practice at the end of the preparatory phase and the beginning of the voluntary phase of IFRS adoption in Vietnam. This is also the period where Vietnamese policymakers have announced their strategic plan for full IFRS adoption by 2025.