Vietnamese State Budget Accounting With the Relationships Between the State Budget Law and International Public Sector Accounting Standards （IPSAS）＊ Pham Quang Huy University of Economics, Ho Chi Minh City, Vietnam

For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.

The Resources, an Essential Element in the Relationship Between Public and Private

This paper＇s objective is to examine the relationship between public and private sectors through the mechanisms of public intervention in the market. With the financial and economic crisis of 2008, there has been a coordination of states （G20） for the implementation of affirmative action in order to support the international financial system. Our hypothesis is that resource dependence is the basis of all interactions between the public and private sectors. The fact that the public sector bails out private sector activity shows that it is beneficial to citizens through employment and taxes repaid by the company and all this contributes to social stability. Here we develop an argument in two phases. The first is to revisit the question of the relationship between the state and the market. The second part develops the hypothesis by focusing on the interdependence of resources. The theory of resource dependence often applied to international relations and inter-organizational business has allowed us to highlight the correlation between public and private sectors

International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.

A Note on the Relationship Between Temperature and Water Vapor over Oceans, Including Sea Surface Temperature Effects

An ideal and simple formulation is successfully derived that well represents a quasi-linear relationship found between the domain-averaged water vapor, Q （ram）, and temperature, T （K）, fields for the three tropical oceans （i.e., the Pacific, Atlantic and Indian Oceans） based on eleven GEOS-3 [Goddard Earth Observing System （EOS） Version-3] global re-analysis monthly products. A Q - T distribution analysis is also performed for the tropical and extra-tropical regions based on in-situ sounding data and numerical simulations [GEOS-3 and the Goddard Cumulus Ensemble （GCE） model]. A similar positively correlated Q - T distribution is found over the entire oceanic and tropical regions; however, Q increases faster with T for the former region. It is suspected that the tropical oceans may possess a moister boundary layer than the Tropics. The oceanic regime falls within the lower bound of the tropical regime embedded in a global, curvilinear Q - T relationship. A positive correlation is also found between T and sea surface temperature （SST）; however, for one degree of increase in T, SST is found to increase 1.1 degrees for a warmer ocean, which is slightly less than an increase of 1.25 degrees for a colder ocean. This seemingly indicates that more （less） heat is needed for an open ocean to maintain an air mass above it with a same degree of temperature rise during a colder （warmer） season [or in a colder （warmer） region]. Q and SST are also found to be positively correlated. Relative humidity （RH） exhibits similar behaviors for oceanic and tropical regions. RH increases with increasing SST and T over oceans, while it increases with increasing T in the Tropics. RH, however, decreases with increasing temperature in the extratropics. It is suspected that the tropical and oceanic regions may possess a moister local boundary layer than the extratropics so that a faster moisture increase than a saturated moisture increase is favored for the former regions. T, Q, saturated water vapor, RH, and SST are also examined with regard to the warm and cold ＂seasons＂ over individual oceans. The Indian Ocean warm season dominates in each of the five quantities, while the Atlantic Ocean cold season has the lowest values in most categories. The higher values for the Indian Ocean may be due to its relatively high percentage of tropical coverage compared to the other two oceans. However, Q is found to increase faster for colder months from individual oceans, which differs from the general finding in the global Q - T relationship that Q increases slower for a colder climate. The modified relationship may be attributed to a possible seasonal （warm and cold） variability in boundary layer depth over oceans, or to the small sample size used in each individual oceanic group.

THE RELATION BETWEEN CHRONIC HBsAg CARRIER STATE AND GENETIC FACTOR

HBsAg positive families including 375 indiduals were investigated in genetic epidemiology.The results showed the HBsAg carrier rate of the blood relatives was significantly higherthan that of the non-blood relatives(P<0.01).The HBsAg carrier rate decreased with the degreeof relatives,that is,the HBsAg carrier rate of the lst degree relatives was higher than that of the 2nddegree relatives and the HBsAg carrier rate or the 2nd degree relatives wus higher than that of the3rd degree relatives(P<0.01).The HBsAg carrier rate of the individuals living together with theprobands was higher than that of those living apart (P<0.01).But the other two marker of HBVinfectivity,anti-HBs and anti-HBc didn't show significant difference mentioned above.The resultsanalysed by means of Logistic Regression model showed blood relationship played an important rolein HBsAg carrier state.In addition,the history of common environment was associated with HBsAgcarrier state.The average of heritability in the 1st,2nd,3rd degree relatives was 88.80%.Analysis.of genetic model showed HBsAg carrier saute corresponded to the ckaracteristic of multifactorial genetic disease,excluding the possibility of single gene genetic disease.

Exploring Public Finance Management Reform and Building up Model of General State Accounting （GSA）： The Case of Vietnam

There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country＇s resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting （GSA） which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.

Liberals, Communitarians, Republicans and the Intervention of the State in the Private Sphere

The aim of this paper is to discuss whether the increasing intervention of the state in the private sphere-as is evidenced in labor laws, consumer rights, bioethics, and Internet crimes-is compatible with the liberal ideal of neutrality, or, on the contrary, whether it can be seen as a turning point towards the position of communitarian or republican authors, for whom the state must endorse a substantive good. Such a turning point could lead to a reformulation of the public and private spheres, and of course, raise questions over which values justify which kinds of intervention. This paper will cover these debates in three parts： First, by presenting briefly the history of the liberal conception of rights, I will try to show that, from a starting point based mostly on individual protection, the liberal tradition has become more interventionist, which can be seen through the notion of ＂claim rights.＂ Departing from John Rawls＇s work, I will argue that this notion allows for some level of intervention, without betraying liberal neutrality. Subsequently, I will discuss the difference between this kind of intervention and the ones proclaimed by communitarians and republicans authors： The former will be illustrated by Michael Sandel＇s criticism of Rawls in Liberalism and the Limits of Justice, and the later by Richard Dagger＇s position in Civic Virtues, Citizenship, and Republican Liberalism. Finally, in the third part, we＇ll discuss whether liberal principles can be harmonized with the republican and communitarian focus on civic virtues and good life.

Nurses’ Knowledge, Attitude, and Practice Regarding Personal Protective Equipment for the Prevention of COVID-19 in Public Hospitals Khartoum State Sudan 2022

Since December 2019, there had been a series of unexplained cases of pneumonia reported in Wuhan, China, and on 12 January 2020, the World Health Organization (WHO) named this new virus as the 2019 novel coronavirus (2019-nCoV). The Novel Coronavirus disease (COVID-19) is an emerging, rapidly changing global health challenge affecting all sectors, including the health sector. This study aimed to investigate nurses’ knowledge, attitudes, and practices regarding the prevention and control of COVID-19. Methods: This cross-sectional study was conducted among nurses in three public health hospitals in Khartoum state. A self-administered questionnaire was used. A total of 14 knowledge questions were adopted. There are 5 questions constructed for attitude. A total of 12 practice questions were used. Mean score of knowledge considers as follows when the mean more than 75% considers as good knowledge while this percent uses as good practice and poor practice respectively to analyze the mean score differences of knowledge, attitudes, and practices between the independent variables. Spearman correlation was used to assess the relationship between mean knowledge and attitude scores. Results: Of the 101 nurses approached, a total of 100 nurses responded (99.0% response rate). The mean age of the participants was 27.6 (SD 5.3) years, and the majority of the participants were male (293/434, 67.5%). The mean knowledge score was 1.01 (SD 0.100). The mean attitude score was 10.5 (SD 4.1), and 54.8% (238/434) of the participants had a good attitude toward COVID-19. The mean practice score was 1.4176 (SD 1.4176). There was a negative correlation between knowledge and attitude scores (P < -0.014) and between knowledge and practice scores (P < -0.081). Conclusions: The overall levels of knowledge and practice and attitude were good.

State Auditing With the Investment in Public Sector： Case of Vietnam

In Vietnam, in the current period, public investment plays an important role in the improvement of technical infrastructure systems, economic and social development of motivation to promote national development. However, the question is how to ensure that these sources of funds are used most effectively in terms of limited resources. In this article, the author would like to emphasize the critical role of the state auditor which is not only in the transparency of information, in enhancing the trust of the citizens, but also in providing important and reliable information to the public sector agencies, units, investors, and people in the society. From that, it could help to serve the management and administration of revenues and expenditures of the state budget as well as reasonably and efficiently using financial resources and assets. In case of perfectly conducting those tasks, they will contribute the power to the economy, fight corruption as loss or waste, and detect and prevent violations of law; improve the efficient use of the budget, the money, and property of the state; and serve effectively for the operation of the National Assembly and People＇s Councils at all levels of the implementation and monitoring function to decide important issues of national and local governments. With the above information, these matters in Vietnam will be solved through this paper that consists of five parts： （1） the basics about the current public investment in Vietnam; （2） the role of state auditing in improving performance management and monitoring of investment; （3） the limitations of state auditing in public investment; （4） many solutions to promote the role of state auditing in improving the effective investment activities; and （5） conclusion.

Do people really support conservation?Evidence from China and the United States

Survey studies have consistently shown strong public support for biodiversity conservation,even though conservation regulations often face strong local resistance when they are implemented.This seemingly contradictory phenomenon is due to the fact that previous polls have sought opinion only in the abstract,yet many conservation measures are implemented at the expense of local economic development,and policymakers often face a‘Conservation-Development Tradeoff’-a policy dilemma that remains understudied by social scientists.To fill this gap,this study conducts one of the first comparative surveys on public support for biodiversity conservation in China and the United States.I measure public support for conservation using two separate question versions online.The‘regular version’asks directly about individual support for biodiversity conservation,and the“tradeoff version”asks the same question but in the context of the policy tradeoff.The results show that both American and Chinese citizens are highly supportive of conservation in the abstract.But after they learn about the tradeoff effect,the aggregate support falls sharply,and the Chinese citizens show significantly less support compared to their American counterparts.The survey findings expanded on existing academic research on public attitudes toward conservation policies and can encourage future conservation policymakers to understand the significance of the tradeoff issue,as conventional wisdom may have overestimated public support for biodiversity conservation.Moreover,as China has become a crucial player in global conservation governance,understanding the Chinese public sentiment on the real-world policy dilemma can have important implications for conservation policymaking in the world.

The Benefit of State Audit and Significance to Enhancing the Validity of Vietnamese State Budget Accounting

For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.

Religion,Rationality,and Democracy:Is There Still a Place for Religion in the Public Sphere?

The article intends to point out affinities in the positions of Jürgen Habermas and Terry Eagleton on the relationship between religion and politics in contemporary world,demonstrating that the recognition of the limitations of human rationality leads both of them to criticize the Enlightenment pretension to suppress any religious viewpoints in the discussion of moral and political issues.It is argued that Habermas and Eagleton share the view that,outside the domain of private beliefs,there would be a horizon in which the aspirations towards the world could converge and a dialogue could be possible not only among religious cultures,but also between these and the secular thought.Such a dialogue could be a contribution to creating a democratic public space consisting of religious and non-religious individuals,since both sides are committed to having a self-critical attitude,an openness to learn with the other and an inclination towards reciprocal understanding.

Research on the Coverage of the Belt and Road Initiative and a Community with Shared Future for Mankind by Mainstream Media in the United States--Taking the three major mainstream media in the United States as an example

Since China put forward the Belt and Road Initiative and a community with shared future for mankind,mainstream media in the United States such as The Washington Post,The New York Times and The Wall Street Journal have given continuous reports.As the world’s superpower,the United States has a developed media system and a wide range of influence.The study extracted 173 valid texts from May 2015 to March 2020,among which only 5 reports were on a community with shared future for mankind.American media mainly reported from five aspects including economy,politics,cultural,security and environment,although there is no lack of certain sounds,there was more negative reports.It can provide a reference basis for our accurate response and creating a positive international public opinion environment that grasping the reporting trends on the Belt and Road Initiative and a community with shared future for mankind accurately.

QSAR Study of the Action Strength of DOM of Phenyl-isopropyl-amine Dopes Using MLR and BP-ANN

Based on Hall et al. electrotopological state indices（EK） of atom types, two quantitative structure-activity relationship（QSAR） models were developed to estimate and predict the action strength（W） of D（OM）（dimethoxy-methyl-amphetamine） for 18 phenyl-isopropyl-amine dopes（PPAD） through linear method（multiple linear regression, MLR） and non-linear method（Back propagation artificial neural network, BP-ANN）. On the basis of EK, the optimal three-parameter（E14, E9, E7） QSAR model of W for 18 PPAD was constructed. The traditional correlation coefficient（R^2） and cross-validation correlation coefficient（Rcv^2） are 0.878 and 0.815, respectively. The result demonstrates that the model is highly reliable（from the point of view of statistics） and has good predictive ability by using R^2, Rcv^2, VIF, FIT, AIC and F tests. Form the three parameters of the model, it is known that the dominant influence factors of inhibited activity are the molecular structure fragments： =CH–（secondary carbon）, =C〈（tertiary carbon atom） in aromatic ring and –O–（phenol ether bond）. The results showed that the structure parameters E14, E9 and E7 have good rationality and efficiency for the W of phenyl-isopropyl-amine dope（PPAD） analogues. A BP-ANN with 3-3-1 architecture was generated by using three electrotopological state index descriptors（E14, E9, E7） appearing in the MLR model, the above descriptors were inputs and its output was action strength（W）. The nonlinear BP-ANN model has better predictive ability compared to the linear MLR model with R^2 and Rcv^2 of leave-one-out（LOO） to be 0.995 and 0.994, respectively. The regression method gave support to the neural network with physical explanation, which offers a more accurate model for QSAR. Those models can be used in the rational design of higher stimulating extent PPAD, which provide meaningful reference information to improve the detection methods of PPAD.

Physico-Chemical Soil Properties and Their Correlations with Maize and Cassava Production in Ebonyi, Nigeria

This study analyzed relationships between soil properties and food crop production in Ebonyi State of southeast Nigeria. Free survey was conducted after three zones (Agbaja, Akaeze and Ikwo) in the state were purposely selected for representation of the soil sampling. Two types of sampling were conducted;Auger sampling at 0 - 20 and 20 - 40 cm depths and soil profile sampling. Annual crop yield data on maize and cassava for the state from 1988 to 2017 were collected from Agriculture Development Program. Variations in properties among soil horizons were obtained using coefficient of variations while soil parameters were regressed against crop yields to establish their relationships. Results showed that fine sand, total sand, bulk density, total porosity, soil pH, and available phosphorus significantly (p = 0.05) differ from 0 - 20 cm and 20 - 40 cm depths. Also, cassava yield correlated negatively with base saturation, and organic matter at 0.05 probability level;with exchangeable Ca and Na at 0.01 probabilities level but correlated positively with bulk density and available water capacity at 0.01 and 0.05 probability levels, respectively. Similarly, maize yield correlated negatively with available phosphorus and total nitrogen at 0.05 probability level;and with total porosity and exchangeable Ca at 0.01 probability level;and then correlated positively with available water capacity, and bulk density, at 0.01 probability level;with coarse sand at 0.05 probability level. However, soils of Ebonyi State are fertile but some of the chemical properties are still low, therefore, it is paramount to improve the quality of the soil to achieve improved food security in the state.

Stress perceptions and leadership orientation of Malaysians： Exploring their similarities and differences with Americans

To explore the management orientation of employees in Malaysia and the United States, this paper focuses on comparing the leadership and stress perception of respondents in these two different countries. It appears that Malaysians and Americans have a significantly higher score on the relationship-orientation than task-orientation. Similarly, the female respondents in Malaysia had a significantly higher score on the relationship orientation. Finally, the responses of these 216 Malaysian respondents were compared with the 87 Americans, demonstrating significantly higher scores for respondents from the U.S. on both orientations. For management and practical application, suggestions and implications for future studies are presented.

Considerations About Municipal Government Finance in the State of the Espirito Santo： 2001/2009

Fiscal decentralization in Brazil has promoted a break in the national collection system and granted greater autonomy to states and municipalities against the federal government with regard to fundraising. The theoretical difference emerged, when one observes the greatest proliferation of local entities from the autonomy granted by the Federal Constitution （FC） from 1988 to the various levels of government, many of which almost totally depend on inter-governmental transfers. There are those who advocate the strengthening of public actions from observing the problems of small units （municipalities） and who will now have greater decision-making freedom. Therefore, this article aims to analyze the public finances of municipalities in the core theoretical （all people born in Espirito Santo） state guided by the Fiscal Responsibility Law （FRL） and fiscal decentralization in the country. For this purpose, they were taken as the time frame 2001 and 2009. Methodologically, this paper used a literature review, as well as data from the National Treasury Secretariat （STN）. In addition, authors took as a tool to help multiple regression models to strengthen the results. The principal evidence shows that, even with a slight improvement in the framework of indicators of revenue, these municipalities have proved essentially dependent on resources from the Union. Additionally, the results show a relative reduction of spending on items, such as staff costs and legislation in one year to another. In parallel, there were greater participation of the variables, costs of health and sanitation, education and culture, among others, to explain the variation of the expenditure of municipalities in Espirito Santo in the years observed. The data fit well to the model with a significance level of 1%.

Conflict： Efficient State or State Under the Rule of Law？-- The Hungarian Case of the Victory of the Efficient State over the State Under the Rule of Law

This study is seeking an answer as to whether the efficient state and the state under the rule of law are indeed irreconcilable, as well as to whether these two categories are by nature to be seen as contrary concepts. The basic issue is whether efficiency is to be handled as an ＂extralegal＂ category, or whether legal regulation, in accordance with public administration traditions in Europe, can in itself meet the requirement of efficiency. Also the study presents the formation of the issue of conflict between the effective state and the state under the rule of law in Hungary after the election held in 2010 in the practice of economic policy and legislation of the Orban government. We are trying to answer the question of the tendency of power concentration to really menace the principles of a traditionally-formed state under the rule of law, as well as whether the economic policy of the government can be implemented effectively in a strongly centralized political and state administrative system.

The mechanism of hydrogen abstraction by high valence transition metal oxo compounds

We present here a systematic theoretical study to explore the underlying mechanisms of the H abstraction reaction from methane. Various abstracting agents have been modeled, using oxygen radicals and a set of high valence metal oxo compounds. Our calculations demonstrate that although H abstraction from CH3-H by metal oxoes can be satisfactorily fitted into the Polanyi correlation on the basis of oxygen radicals, the mechanisms behind are significantly different. The frontier orbital analyses show that there are three electrons and three active orbitals (3e, 3o) involved in H abstraction by oxygen radicals; whereas an additional orbital of pi(M-O)* is involved in H abstraction by M = O, resulting in a (4e, 4o) interaction. In terms of valence bond state correlation diagram, we find that H abstraction by a metal oxo may benefit from the contribution of ionic resonance structures, which could compensate the penalty of opening the M-O pbond. We believe that these findings can help to design more effective catalysts for the activation of light alkanes. (C) 2016 Science Press and Dalian Institute of Chemical Physics, Chinese Academy of Sciences. Published by Elsevier B. V. and Science Press. All rights reserved.

Application of International Public Sector Accounting Standards in Vietnam in Current Conditions

The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.