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• Giải pháp khắc phục sai sót thường gặp trong kế toán tài sản cố định tại các đơn vị kế toán

  Tran Van Thuan

  Received: 06-05-2014 / Accepted: 29-05-2014

   Abstract PDF (VIETNAMESE)

  Kế toán tài sản cố định (TSCĐ) là một phần hành không thể thiếu trong tổ chức kế toán của các đơn vị kế toán. Kế toán TSCĐ cung cấp thông tin về tình hình biến động TSCĐ, hao mòn và khấu hao TSCĐ, tình hình sửa chữa TSCĐ phục vụ cho nhà quản lý ra các quyết định đầu tư, điều chuyển, thanh lý, nhượng bán, sửa chữa TSCĐ nhằm nâng cao hiệu quả sử dụng TSCĐ. Tuy nhiên, hiện nay vì những lý do khách quan và chủ quan, kế toán TSCĐ trong các đơn vị kế toán còn có những sai sót nhất định. Những sai sót trong kế toán TSCĐ tại các đơn vị kế toán ảnh hưởng đến việc cung cấp thông tin cho quản lý nội bộ đơn vị và việc kiểm tra, thanh tra, kiểm toán của các cơ quan chức năng. Bài viết này trình bày, phân tích về những sai sót thường gặp trong kế toán TSCĐ tại các đơn vị kế toán và giải pháp khắc phục sai sót.

• Impact of Accounting Information System on the Existence of Fraud and Errors in Small and Medium-sized Enterprises

  Ngo Thi Thu Hang, Le Thi Kim Son, Nguyen Thi Thuy Dung

  Received: 04-06-2013 / Accepted: 15-08-2013

   Abstract PDF (VIETNAMESE)

  Errors and fraud reduce the efficacy in running business, especially in medium and small-sized enterprises (SMEs). Research hypothesis is that: are there factors of the accounting information system that associate with fraud and errors in SMEs. Research site focused on Hanoi since there is agreat numbers of SMEs in this area. The findings showed that application of information technology in accounting works; the frequency of inventory; the role of the managers in accounting information system and auditing works are the factors that have most impact to the frequencies of fraud and errors that occur in SMEs. From these findings, some lessons were drawn to minimize fraud and errors in small and medium-sized companiesy as well as to improve the role of accounting in business.

• Pathological Characteristics inPhu Quoc Dog Infected with Canine Distemper and Application of Immunofluorescencefor Diagnosis

  Nguyen Thi Lan, Khao KEONAM

  Received: 12-05-2012 / Accepted: 29-10-2012

   Abstract PDF (VIETNAMESE)

  The clinical symptoms and pathological characteristics of Phu Quoc dogs infected with Canine Distemper Virus (CDV) were studied. The first clinical signs of infected dogs were high fever, loss of appetite or not eating, vomiting or coughing, sketchy notes in abdominal skin, diarrhea and neurologic signs - walking in a circle. The gross changes were mainly found in lung and intestine including congestion and hemorrhage in lung and intestine, congestion in brain. The other gross changes were enlarged spleen, lymph nodes, swollen gall bladder, and degenerated liver. The microscopic findings were mainly in lung, intestine and brain. There were lots of red blood cells in alveoli, inflammatory brain cells, alveoli and damaged villi of intestine. In the present research, the distribution of CDV in different organs of dogs was identified by using immunofluorescent test.

• Pathological Characteristics of the DogsCaused by CareVirus (CDV-768)

  Nguyen Thi Lan, Bounheuang SIHOUNGVANH, Nguyen Thi Yen, Nguyen Huu Nam

  Received: 20-10-2014 / Accepted: 29-11-2014

   Abstract PDF (VIETNAMESE)

  Canine distemper (CD)is an acute infectious disease caused by virusin dogs. Results of infecting virus strain Care (CDV-768) for three Berger doghybrids at2 months of age adose 106TCID50/25µlthrough the eyes, mouth,and nebulizationshowed thatinfected dogs showedsymptoms of moodiness, fatigue, appetite loss, fever, vomiting, diarrhea, and bloody diarrhea with sketchy notes on the skin, thickening/keratinizing of the soles of the feet. The macroscopic pathological lesions were found mainly in the lungs (pulmonary sectional epidemic, lung incarnate), intestinal hyperemia phenomena, hemorrhage, brain hemorrhage, swollen lymph nodes, liver degeneration, and swollen gallbladder. The microscopicpathological signs includedred blood cells inside alveoli, alveolar walls rupture, parenchymal cell degeneration, torn crushed villi,and inflammatory cell infiltration in the brain. Virus concentrated mainly in the lungs, lymph nodesandintestines. The experimental results showedthat virus strain Care (CDV-768)was highly virulentand potentially pathogenic for dogs.

• Accounting Situation in Agricultural Cooperatives in An Giang Province

  Vu Thi Hai, Phi Thi Diem Hong, Nguyen Van Phuong

  Received: 06-07-2021 / Accepted: 09-12-2021

   Abstract PDF (VIETNAMESE)

  The study described the current status of accounting activities in agricultural cooperatives and identified errors and shortcomings existing in the accounting activities of those cooperatives, thereby proposed remedial solutions as "lessons" for other cooperatives inside and outside the province. The survey was conducted on 58 agricultural cooperatives in An Giang province. The research results showed that (i) the cooperatives’ accountants were mainly part-time, the rate of untrained was still high; (ii) accounting documents has not updated or applied incompletely and in accordance with the current regulations on financial report; (iii) some accounting operations were not recorded, information was omitted or some items were incorrectly presented in the financial report; (iv) the inspection and control of cooperatives was still formal and ineffective. In order to overcome these shortcomings, cooperatives and supporters need to focus on improving management capacity and strengthening training more on accounting activities, development of business and production plans, market access, knowledge and practice of financial management, internal control, and prioritization of specialized people in the cooperatives.

• Epidemiology Characteristics of Canine Distemper Diseases in Dogs in Hanoi

  Nguyen Thi Huyen, Pham Ngoc Thach, Nguyen Vu Son, Nguyen Huu Nam

  Received: 14-03-2019 / Accepted: 10-06-2019

   Abstract PDF (VIETNAMESE)

  This study aimedto determine the prevalence of Canine distemper disease in Hanoi as an important information for disease prevention. An epidemiological study on 18244 dogs was conducted in some veterinary clinics in Hanoi from 2013 to 2018. The clinical diagnosiswas based on the specific clinical signs. Treatment and clinical outcome were followed after confirming by CDV Ag test kit.The study found that575 (3,15%) dogswereinfected with Canine distemper virus (CDV) in 14 popular dog breeds with the typiclcal gastrointestinal, respiratory and neurological symptoms. Mong Coc breed hadthe highest positive proportion (6.32%), followed by Becgiebreed (5.56%), Corgi breed (4.28%), Alaska (4.27%). The lowest positive percentage (1.62%) was observed in Rottweiler breed. The infection and successful treatment percentage significantly differred from one year to another (P <0.05). Among age groups, dogsaged 2-6 months old hadthe highest CDV positive rate (60.35%), followed by group of 6-12 months old (15.13%), under 2 months old (12,35%) and lowest in over 12 months old dogs(12.17%). The prevalence of CDV among seasonsof winter, spring and autumn were 39.13%, 35.82% and 11.83%, respectively. The infected CDV dogs also had statistically significant difference in age and season of the year (P <0.05).

• Community Based Ecotourism in Giao Thuy District, Nam Dinh Province: Current Status and Solutions for Land Use

  Doan Quang Hung, Nguyen Thanh Tra, Nguyen Ich Tan

  Received: 12-11-2014 / Accepted: 11-03-2015

   Abstract PDF (VIETNAMESE)

  Community based ecotourism will contribute to ensure sustainable socio-economic development, integration and cross-cultural intersection. The research was conducted in Giao Thuy district where attractive natural scenes and charming relics are located. Surveying 400 tourists and 400 individuals engaging in tourism services showed that visitors highly appreciated historical relics and reserved natural areas of the district. The related infrastructure, hotel accommodation, food services are in well rated. However, visitors were concerned about the comfort and facilities, response to errors in service and feedback to tourists’ questions, sanitary condition, security and asset protection during visit to Giao Thuy district. In the period of 2000-2012, as the result of community based eco- tourism, the land allocated for that purpose increased to 636.24 hectares. In order to develop community based eco-tourism, the following solutions were proposed: rational tourism resource use planning, appropriate policies, increased advocation and full use of local resources.