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Cultural Factors Affecting Tendency of Ethical Decision-Making by Accounting Students: An Empirical Study in Vietnam

  • DOAN, Nga Thanh;TA, Trang Thu;CHU, Ha Thi Thanh;LE, Anh Thi Quynh;LE, May Thi;PHAM, Tuan Hoang;VUONG, Thao Thu
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.2
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    • pp.159-168
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    • 2022
  • The purpose of this study is to look at the precise direction and magnitude of cultural elements such as education, gender, power distance, and risk-taking proclivity on ethical decision-making. Data was collected from 194 interviewees in three groups: general business students, accounting major students, and professional auditors in Vietnam. The path analysis is used to test the impact of cultural factors on ethical awareness, ethical judgment, and ethical intention in different dubious scenarios at the personal level as independent variables, intermediate variables, and moderating variables. The metric is the percentage of respondents who believe a particular behavior is unethical based on a set of ethical principles. The researchers used SPSS AMOS software to conduct a confirmatory factor survey to evaluate the convergent and discriminant validity of latent variables. The results show differences between the two groups of students and professionals on these measures, suggesting that all of the four factors have an effect on ethical decision-making. Based on research results, some recommendations are proposed related to the four factors to improve the ethics of future generations of auditors in Vietnam. This study also contributes to the theory of culture in particular and cultural interference in general in the field of accounting-auditing in Vietnam in the process of international integration.

Novel Antibacterial, Cytotoxic and Catalytic Activities of Silver Nanoparticles Synthesized from Acidophilic Actinobacterial SL19 with Evidence for Protein as Coating Biomolecule

  • Wypij, Magdalena;Ostrowski, Maciej;Piska, Kamil;Wojcik-Pszczola, Katarzyna;Pekala, Elzbieta;Rai, Mahendra;Golinska, Patrycja
    • Journal of Microbiology and Biotechnology
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    • v.32 no.9
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    • pp.1195-1208
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    • 2022
  • Silver nanoparticles (AgNPs) have potential applications in medicine, photocatalysis, agriculture, and cosmetic fields due to their unique physicochemical properties and strong antimicrobial activity. Here, AgNPs were synthesized using actinobacterial SL19 strain, isolated from acidic forest soil in Poland, and confirmed by UV-vis and FTIR spectroscopy, TEM, and zeta potential analysis. The AgNPs were polydispersed, stable, spherical, and small, with an average size of 23 nm. The FTIR study revealed the presence of bonds characteristic of proteins that cover nanoparticles. These proteins were then studied by using liquid chromatography with tandem mass spectrometry (LC-MS/MS) and identified with the highest similarity to hypothetical protein and porin with molecular masses equal to 41 and 38 kDa, respectively. Our AgNPs exhibited remarkable antibacterial activity against Escherichia coli and Pseudomonas aeruginosa. The combined, synergistic action of these synthesized AgNPs with commercial antibiotics (ampicillin, kanamycin, streptomycin, and tetracycline) enabled dose reductions in both components and increased their antimicrobial efficacy, especially in the case of streptomycin and tetracycline. Furthermore, the in vitro activity of the AgNPs on human cancer cell lines (MCF-7, A375, A549, and HepG2) showed cancer-specific sensitivity, while the genotoxic activity was evaluated by Ames assay, which revealed a lack of mutagenicity on the part of nanoparticles in Salmonella Typhimurium TA98 strain. We also studied the impact of the AgNPs on the catalytic and photocatalytic degradation of methyl orange (MO). The decomposition of MO was observed by a decrease in intensity of absorbance within time. The results of our study proved the easy, fast, and efficient synthesis of AgNPs using acidophilic actinomycete SL19 strain and demonstrated the remarkable potential of these AgNPs as anticancer and antibacterial agents. However, the properties and activity of such particles can vary by biosynthesized batch.

Antimutagenic Activities of 24 Synthetic Flavones with The Salmonella Microsomal Assay

  • Laget, M.;De Meo, M.;Wallet, J.C.;Gaydou, E.M.;Guiraud, H.;Dumenil, G.
    • Archives of Pharmacal Research
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    • v.18 no.6
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    • pp.415-422
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    • 1995
  • Twenty-four flavones were synthesized with various hydroxyl and/or methoxyl groups on A and B rings. Their antimutagenic properties were evaluated against ben:w(a)pyrene (BaP) and a pool of mutagenic urine concentrate (U) using a modified liquid incubation method of Ames test. The tester strain was Salmonella typhimurium TA98+S9 Mix. The antimutagenic activities were calculated by non linear regression analysis and the doses of flavones (in nmoles) required for a 50% reduction of induced revertants with BaP and U were defined as the inhibition doses (TEX>$ID_{508}{\;}and{\;}ID_{508}$ respectively). Seventeen flavones possessed significant antimutagenic activity against BaP. $ID_{508}$ ranged from 15.1 nmoles (F22) to 1000.6 nmoles (F13). Eighteen f1avones showed significant antimutagenic activity against U. $ID_{50U}$ ranged from 23.5 nmoles (F22) to 354.6 nmoles (F3). The 2',3',4'-trihydroxyflavone (F22, $ID_{508}=15.1$ nmoles, $ID_{50U}=23.5$ nmoles) and the 2',3',4',7-tetrahydroxyflavone (F20, $ID_{508}=37.8$ nmoles; $ID_{50U}=62.3$ nmoles) had antimutagenic activities similar to those of chlorophyllin ($ID_{508}=19.6$ nmoles and $ID_{50U}=44.2$ nmoles) and were evaluated against B(alP 7,8-dihydrodiol-9,10-epoxide. Against this last mutagen, the flavones which included three OH in B ring showed the highest activity and this property seemed independent of the substituent groups on A ring.

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Generation of ints14 Knockout Zebrafish using CRISPR/Cas9 for the Study of Development and Disease Mechanisms

  • Ji Hye Jung;Sanghoon Jeon;Heabin Kim;Seung-Hyun Jung
    • Development and Reproduction
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    • v.27 no.4
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    • pp.205-211
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    • 2023
  • INTS14/VWA9, a component of the integrator complex subunits, plays a pivotal role in regulating the fate of numerous nascent RNAs transcribed by RNA polymerase II, particularly in the biogenesis of small nuclear RNAs and enhancer RNAs. Despite its significance, a comprehensive mutation model for developmental research has been lacking. To address this gap, we aimed to investigate the expression patterns of INTS14 during zebrafish embryonic development. We generated ints14 mutant strains using the CRISPR/Cas9 system. We validated the gRNA activity by co-injecting Cas9 protein and a single guide RNA into fertilized zebrafish eggs, subsequently confirming the presence of a 6- or 9-bp deletion in the ints14 gene. In addition, we examined the two mutant alleles through PCR analysis, T7E1 assay, TA-cloning, and sequencing. For the first time, we used the CRISPR/Cas9 system to create a model in which some sequences of the ints14 gene were removed. This breakthrough opens new avenues for in-depth exploration of the role of ints14 in animal diseases. The mutant strains generated in this study can provide a valuable resource for further investigations into the specific consequences of ints14 gene deletion during zebrafish development. This research establishes a foundation for future studies exploring the molecular mechanisms underlying the functions of ints14, its interactions with other genes or proteins, and its broader implications for biological processes.

A Study on Trade Structure between MERCOSUR and Korea (남미공동시장(MERCOSUR)과 한국의 교역구조에 관한 연구)

  • Chong-Suk Park
    • Asia-Pacific Journal of Business
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    • v.14 no.4
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    • pp.371-385
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    • 2023
  • Purpose - The purpose of this study is to analyze Korea's trade relations centered on the MERCOSUR, a major economic integration in Latin America, and identify its problems and suggest measures that can be taken by the government and corporations to reinforce economic cooperation. Design/methodology/approach - To improve the level of contribution of the study, an empirical analysis is necessary. However, due to limited data access, the study will approach the topic of trade relations between Korea and the MERCOSUR with various statistics and literature. Findings - First, there is an urgent need for changes in import-export goods between Korea and the MERCOSUR, as trade is focused on specific items. Second, although foreign direct investment from Korea to the MERCOSUR is centered in manufacturing and mining industries, there should be different investment strategies by countries and industries. Third, it is necessary to reinforce commercial cooperation. Korea currently has Free Trade Agreements with Chile, Peru, and Columbia, but not with MERCOSUR. Therefore, Korea must take active measures to sign an TA with MERCOSUR, which has been put on hold. Research implications or Originality - Latin America has the most thriving market when it comes to Free Trade Agreements worldwide. MERCOSUR is a South American Trade Bloc established by the Treaty of Asunción in 1991 and Protocol of Ouro Preto in 1994. Its full members are Brazil, Argentina, Uruguay and Paraguay. However, there is still a lack of research on the MERCOSUR, and corporations that aim to enter the Latin American market face difficulties due to lack of information. By investigating MERCOSUR and its prospects and analyzing the trade relations with Korea, this study will provide strategic measures for corporations that wish to enter the Latin American market.

Analysis of Changes in Photosynthetic Ability, Photosystem II Activity, and Canopy Temperature Factor in Response to Drought S tress on Native Prunus maximowiczii and Prunus serrulate (자생 산개벚나무, 잔털벚나무의 건조 스트레스에 따른 광합성 및 광계II 활성, 엽온 인자 변화 분석)

  • Jin, Eon-Ju;Yoon, Jun-Hyuck;Bae, Eun-Ji
    • Journal of Korean Society of Forest Science
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    • v.111 no.3
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    • pp.405-417
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    • 2022
  • The purpose of this study was to describe the photosynthetic features of Prunus maximowiczii and Prunus serrulate Lindl. var. pubescens (Makino) Nakai in response to drought stress. Specifically, we studied the effects of drought on photosynthetic ability and photosystem II activity. Drought stress (DS) was induced by cutting the water supply for 30 days. DS decreased the moisture contents in the soil, and between the 10th and 12th days of DS, both species had 10% or less of x., After the 15th day of DS, it was less than 5%, which is a condition for disease to start. We observed a remarkable decrease of maximum photosynthesis rate starting from 10th day of DS; the light compensation point was also remarkable. Dark respiration and net apparent quantum yield decreased significantly on the 15th day of DS, and then increased on the 20th day. In addition, the stomatal transpiration rate of P. maximowiczii decreased significantly on the15th day of DS, and then increased on the 20th day. Water use efficiency increased on the 15th day of DS, and then decreased on the 20th day. The stomatal transpiration rate of P. serrulate decreased significantly on the 20th day of DS, and then increased afterward, while its water use efficiency increased on the 20th day of DS, and then decreased afterward. These results indicate that the closure of stoma prevented water loss, resulting in a temporary increase of water use efficiency. Chlorophyll fluorescence analysis detected remarkable decreases in the functional index (PIABS) and energy transfer efficiency in P. maximowiczii after the 15th day of DS. Meanwhile, photosystem II activity decreased in P. serrulate after 20 days of DS. In addition, Ts-Ta, PIABS, DIO/RC, ETO/RC followed similar trends as those of the soil moisture content and photosynthetic properties, indicating that they can be used as useful variables in predicting DS in trees.

Distribution of High Risk Human Papillomavirus Types in Western Kazakhstan - Retrospective Analysis of PCR Data

  • Bekmukhambetov, YZ;Balmagambetova, SK;Jarkenov, TA;Nurtayeva, SM;Mukashev, TZ;Koyshybaev, AK
    • Asian Pacific Journal of Cancer Prevention
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    • v.17 no.5
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    • pp.2667-2672
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    • 2016
  • Background: Virtually all cases of cervical cancer are caused by persistent infections with a restricted set of human papillomaviruses (HPV). Cancer of the cervix is the third or even the second most common cancer in women worldwide, more than 85% of the cases occurring in developing countries, such as China and India, including the Republic of Kazakhstan. The purpose was to determine the HPV type distribution to evaluate efficacy of vaccination and adjust cancer prevention strategy in Western Kazakhstan in the future. Materials and Methods: A retrospective analysis was conducted of data obtained from PCR laboratories in 4 regional centers for the time period covering 12 months, 2013-2014, using AmpliSens$^{(R)}$ Real-Time PCR kits for HPV testing of 12 genotypes (16, 18, 31, 33, 35, 39, 45, 51, 52, 56, 58, and 59). Results: A total of 1,661 persons were HPV tested within 2013-14, but a proprotion examined for 16 and 18 genotypes only (563) was not been included for statistic analysis of distribution and ratio of the most common genotypes. Males accounted for only a small number (N=90 in total). Conclusions: Total number of the HPV-positive appeared to be 26.0%, or 286 of N=1098. Types distribution was as follows: type 16 (10.7%), 39 (5.83%), 51 (5.27%), 31 (4.85%), 56 (4.58%), 18 (3.61%), 59 (2.64%), 58 (2.22%), 35 (1.94%), 33 (1.25%). Overall the HPV infection was highest in 16-29 years old (62.4%) and decreased with age. Total prevalence of the HR-HPVs amongst male population was 21.4% with top five types 16, 18, 39, 51, 31. Trends forcorrelations between Aktau site and type 33 (Cramer's V 0.2029), between Caucasian ethnicity and type 33 (Cramer's V .1716), and between European ethnicities in Uralsk and type 45 (Cramer's V .1752) were found. Of N 563 tested separately for 16 or 18 types, 13.6% were positive. As a whole, the distribution of 16/18 types had a ratio of 3.53:1. Given the vaccine-targeted type 16 is widely spread amongst this regional population, HPV immunization program of adolescent girls 10-13 years should be implemented appropriately.

Analysis of Inundation Characteristics for EAP of Highway in Urban Stream - Dongbu Highway in Jungrang Stream - (도시하천도로의 EAP수립을 위한 침수특성분석 - 중랑천 동부간선도로를 중심으로 -)

  • Lee, Jong-Ta;Jeon, Won-Jun;Hur, Sung-Chul
    • Journal of the Korean Society of Hazard Mitigation
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    • v.6 no.3 s.22
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    • pp.69-76
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    • 2006
  • An hydraulic and hydrologic analysis procedure was proposed to reduce the inundation damage of highway in urban stream, that could contribute the EAP and Traffic control planning of Dongbu highway in the Jungrang stream basin which is one of the representative urban area in Korea. We performed the HEC-HMS runoff analysis, and the UNET unsteady flow modeling to decide the inundation reaches and their characteristics. The high inundation risk areas were of Emoon railway bridge and the Wollueng bridge, which are inundated in the case of 10 year and 20 year frequency flood respectively. We also analyze the inundation characteristics under the various conditions of the accumulation rainfall and the duration. Flood elevation at the Wolgye-1 bridge exceed over Risk Flood Water Level(EL.17.84 m) when the accumulation rainfall is over 250 mm and shorter duration than 7 hr. When neglecting backwater effect from the Han river, inundation risk are highly at the reach C2(Wolgye-1 br. ${\sim}$Jungrang br., left bank), C1(Wolgye-1 br. ${\sim}$Jungrang br., right bank), D(Jungrang br. ${\sim}$Gunja br.) in order, but when consider the effect, the inundation risk are higher than the others at the reach D2(Jungrang br. ${\sim}$Gunja br., left bank) and E(Gunja br. ${\sim}$Yongbi br.), which are located downstream near confluence.

Study on Fraud and SIM Box Fraud Detection Method in VoIP Networks (VoIP 네트워크 내의 Fraud와 SIM Box Fraud 검출 방법에 대한 연구)

  • Lee, Jung-won;Eom, Jong-hoon;Park, Ta-hum;Kim, Sung-ho
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.40 no.10
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    • pp.1994-2005
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    • 2015
  • Voice over IP (VoIP) is a technology for the delivery of voice communications and multimedia sessions over Internet Protocol (IP) networks. Instead of being transmitted over a circuit-switched network, however, the digital information is packetized, and transmission occurs in the form of IP packets over a packet-switched network which consist of several layers of computers. VoIP Service that used the various techniques has many advantages such as a voice Service, multimedia and additional service with cheap cost and so on. But the various frauds arises using VoIP because VoIP has the existing vulnerabilities at the Internet and based on complex technologies, which in turn, involve different components, protocols, and interfaces. According to research results, during in 2012, 46 % of fraud calls being made in VoIP. The revenue loss is considerable by fraud call. Among we will analyze for Toll Bypass Fraud by the SIM Box that occurs mainly on the international call, and propose the measures that can detect. Typically, proposed solutions to detect Toll Bypass fraud used DPI(Deep Packet Inspection) based on a variety of detection methods that using the Signature or statistical information, but Fraudster has used a number of countermeasures to avoid it as well. Particularly a Fraudster used countermeasure that encrypt VoIP Call Setup/Termination of SIP Signal or voice and both. This paper proposes the solution that is identifying equipment of Toll Bypass fraud using those countermeasures. Through feature of Voice traffic analysis, to detect involved equipment, and those behavior analysis to identifying SIM Box or Service Sever of VoIP Service Providers.

A Study on the Determinants of Capital Structure of Agricultural Corporations (농업법인의 자본구조 결정요인 연구)

  • Byun, Ji-Yeon;Im, In-Seob
    • The Journal of the Korea Contents Association
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    • v.21 no.10
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    • pp.368-377
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    • 2021
  • This study analyzed the determinants of capital structure based on the financial statements of agricultural corporations disclosed on the DART(data analysis, retrieval and transfer system) of the Financial Supervisory Service since 2011, when the Korea international financial reporting standards (K-IFRS) was introduced. There have been many empirical studies on the capital structure so far, but there are no studies targeting agricultural corporations. The sample period of agricultural corporations was from 2015 to 2019, with the debt ratio as the dependent variable, and among the variables suggested as meaningful in existing empirical studies, ROA(profitability), SIZE(corporate size), LIQ(liquidity), TA(tangible asset ratio), FA(fixed long-term suitability ratio), and GROWTH(growth potential) were selected as independent variables and panel data analysis was performed. As a result of the analysis, it was found that the debt ratio decreased as the ROA and SIZE of agricultural corporations increased. This can be interpreted as supporting the pecking order theory rather than the static trade-off theory in the relationship between the ROA and SIZE of Korean agricultural corporations with the capital structure. In addition, it was found that the debt ratio increased as the FA increased. These results suggest that Korean agricultural corporations need to establish a financing policy in consideration of ROA, SIZE, and FA.