Differences in financial reporting systems for small and medium sized entities(SMEs)and large one... more Differences in financial reporting systems for small and medium sized entities(SMEs)and large ones have caused plenty of controversies in the last few decades, especially after the introduction of the International Financial Reporting Standards for Small and Medium sized Entities (IFRS for SMEs) by International Accounting Standards Board (IASB). Bohusova & Blaskova [3]suggested that there existed a preference in many developing countries where the quality of financial reporting was normally considered sub-average for applying the IFRS for SMEs due to strong demand in international economic integration and higher quality financial reporting standards, to which Vietnam is also no exception. Therefore, further research of the IFRS for SMEs in Vietnam is highly desired. This paper shall present a review of concepts of SMEs and the IFRS for SMEs, followed by a comparison of some notable differences between the IFRS for SMEs and the current Vietnamese Accounting Standards (VAS) for SMEs....
International Journal of Science and Management Studies (IJSMS), 2021
Research into the use of films and film-making has documented its role and effects on learning an... more Research into the use of films and film-making has documented its role and effects on learning and teaching English as a foreign language (EFL). In particular, filmmaking allows students to develop communication skills and become more active and creative in their learning compared to conventional approach. However, few studies have been conducted to investigate how students perceived the effects of making films or trailers in English classes in tertiary contexts, particularly, in literature classes. This paper therefore examines students’ perceptions of the effectiveness of making short films in a literature class in a Vietnamese university in the Mekong Delta, Vietnam. Questionnaire and interviews were conducted with English-majored sophomores in English Language and Culture Studies. The findings from the current study indicate that participating students found film-making useful as this experience encouraged them to think critically and creatively in their learning process.Implica...
Macroeconomics and Finance in Emerging Market Economies, 2021
Fiscal deficits, the result of the government’s fiscal policy in the direction of promoting econo... more Fiscal deficits, the result of the government’s fiscal policy in the direction of promoting economic growth and development, can be inflationary and cause social instability. Does the fiscal defici...
Epidermal growth factor (EGF) is a well-known mitogen that has importance in cell proliferation a... more Epidermal growth factor (EGF) is a well-known mitogen that has importance in cell proliferation and differentiation. These properties have led to the common use of EGF as an additive to some cell culture media. EGF has been previously shown to modulate constitutive cytochrome P450 (CYP) expression in vitro. To assess the influence of EGF on the basal and induced expression of CYP3A4, CYP1A2 and CYP2B6 in plated human hepatocytes. Human hepatocytes from 3 donors were treated with EGF with and without in the presence of positive control inducers. After treatment, CYP isoforms were measured at levels of mRNA expression and enzyme activity. EGF at concentrations ranging from 0.001-500 ng/mL resulted in a concentration-dependent decrease in basal CYP3A4 catalytic activity by up to 92%. In contrast, rifampicin (RIF)-induced activity was decreased much less (up to 23%). CYP3A4 mRNA decreased in a concentration-dependent manner, lowering the IC50 value by 8.5-fold for the basal CYP3A4 mRNA ...
In both mice and patients with Albright hereditary osteodystrophy, heterozygous inactivating muta... more In both mice and patients with Albright hereditary osteodystrophy, heterozygous inactivating mutations of Gsα, a ubiquitously expressed G protein that mediates receptor-stimulated intracellular cAMP production, lead to obesity and insulin resistance, but only when the mutation is present on the maternal allele. This parent-of-origin effect in mice was shown to be due to Gsα imprinting in one or more brain regions. The ventromedial hypothalamus (VMH) is involved in the regulation of energy and glucose homeostasis, but the role of Gsα in VMH on metabolic regulation is unknown. To examine this we created VMH-specific Gsα-deficient mice by mating Gsα-floxed mice with SF1-cre mice. Heterozygotes with Gsα mutation on either the maternal or paternal allele had a normal metabolic phenotype, and there was no molecular evidence of Gsα imprinting, indicating the parent-of-origin metabolic effect associated with Gsα mutations is not due to Gsα deficiency in VMH SF1 neurons. Homozygous VMH Gsα k...
Drug metabolism and disposition: the biological fate of chemicals, 2014
Cytochrome P450 (P450) induction is often considered a liability in drug development. Using calib... more Cytochrome P450 (P450) induction is often considered a liability in drug development. Using calibration curve-based approaches, we assessed the induction parameters R3 (a term indicating the amount of P450 induction in the liver, expressed as a ratio between 0 and 1), relative induction score, Cmax/EC50, and area under the curve (AUC)/F2 (the concentration causing 2-fold increase from baseline of the dose-response curve), derived from concentration-response curves of CYP3A4 mRNA and enzyme activity data in vitro, as predictors of CYP3A4 induction potential in vivo. Plated cryopreserved human hepatocytes from three donors were treated with 20 test compounds, including several clinical inducers and noninducers of CYP3A4. After the 2-day treatment, CYP3A4 mRNA levels and testosterone 6β-hydroxylase activity were determined by real-time reverse transcription polymerase chain reaction and liquid chromatography-tandem mass spectrometry analysis, respectively. Our results demonstrated a st...
Differences in financial reporting systems for small and medium sized entities(SMEs)and large one... more Differences in financial reporting systems for small and medium sized entities(SMEs)and large ones have caused plenty of controversies in the last few decades, especially after the introduction of the International Financial Reporting Standards for Small and Medium sized Entities (IFRS for SMEs) by International Accounting Standards Board (IASB). Bohusova & Blaskova [3]suggested that there existed a preference in many developing countries where the quality of financial reporting was normally considered sub-average for applying the IFRS for SMEs due to strong demand in international economic integration and higher quality financial reporting standards, to which Vietnam is also no exception. Therefore, further research of the IFRS for SMEs in Vietnam is highly desired. This paper shall present a review of concepts of SMEs and the IFRS for SMEs, followed by a comparison of some notable differences between the IFRS for SMEs and the current Vietnamese Accounting Standards (VAS) for SMEs....
International Journal of Science and Management Studies (IJSMS), 2021
Research into the use of films and film-making has documented its role and effects on learning an... more Research into the use of films and film-making has documented its role and effects on learning and teaching English as a foreign language (EFL). In particular, filmmaking allows students to develop communication skills and become more active and creative in their learning compared to conventional approach. However, few studies have been conducted to investigate how students perceived the effects of making films or trailers in English classes in tertiary contexts, particularly, in literature classes. This paper therefore examines students’ perceptions of the effectiveness of making short films in a literature class in a Vietnamese university in the Mekong Delta, Vietnam. Questionnaire and interviews were conducted with English-majored sophomores in English Language and Culture Studies. The findings from the current study indicate that participating students found film-making useful as this experience encouraged them to think critically and creatively in their learning process.Implica...
Macroeconomics and Finance in Emerging Market Economies, 2021
Fiscal deficits, the result of the government’s fiscal policy in the direction of promoting econo... more Fiscal deficits, the result of the government’s fiscal policy in the direction of promoting economic growth and development, can be inflationary and cause social instability. Does the fiscal defici...
Epidermal growth factor (EGF) is a well-known mitogen that has importance in cell proliferation a... more Epidermal growth factor (EGF) is a well-known mitogen that has importance in cell proliferation and differentiation. These properties have led to the common use of EGF as an additive to some cell culture media. EGF has been previously shown to modulate constitutive cytochrome P450 (CYP) expression in vitro. To assess the influence of EGF on the basal and induced expression of CYP3A4, CYP1A2 and CYP2B6 in plated human hepatocytes. Human hepatocytes from 3 donors were treated with EGF with and without in the presence of positive control inducers. After treatment, CYP isoforms were measured at levels of mRNA expression and enzyme activity. EGF at concentrations ranging from 0.001-500 ng/mL resulted in a concentration-dependent decrease in basal CYP3A4 catalytic activity by up to 92%. In contrast, rifampicin (RIF)-induced activity was decreased much less (up to 23%). CYP3A4 mRNA decreased in a concentration-dependent manner, lowering the IC50 value by 8.5-fold for the basal CYP3A4 mRNA ...
In both mice and patients with Albright hereditary osteodystrophy, heterozygous inactivating muta... more In both mice and patients with Albright hereditary osteodystrophy, heterozygous inactivating mutations of Gsα, a ubiquitously expressed G protein that mediates receptor-stimulated intracellular cAMP production, lead to obesity and insulin resistance, but only when the mutation is present on the maternal allele. This parent-of-origin effect in mice was shown to be due to Gsα imprinting in one or more brain regions. The ventromedial hypothalamus (VMH) is involved in the regulation of energy and glucose homeostasis, but the role of Gsα in VMH on metabolic regulation is unknown. To examine this we created VMH-specific Gsα-deficient mice by mating Gsα-floxed mice with SF1-cre mice. Heterozygotes with Gsα mutation on either the maternal or paternal allele had a normal metabolic phenotype, and there was no molecular evidence of Gsα imprinting, indicating the parent-of-origin metabolic effect associated with Gsα mutations is not due to Gsα deficiency in VMH SF1 neurons. Homozygous VMH Gsα k...
Drug metabolism and disposition: the biological fate of chemicals, 2014
Cytochrome P450 (P450) induction is often considered a liability in drug development. Using calib... more Cytochrome P450 (P450) induction is often considered a liability in drug development. Using calibration curve-based approaches, we assessed the induction parameters R3 (a term indicating the amount of P450 induction in the liver, expressed as a ratio between 0 and 1), relative induction score, Cmax/EC50, and area under the curve (AUC)/F2 (the concentration causing 2-fold increase from baseline of the dose-response curve), derived from concentration-response curves of CYP3A4 mRNA and enzyme activity data in vitro, as predictors of CYP3A4 induction potential in vivo. Plated cryopreserved human hepatocytes from three donors were treated with 20 test compounds, including several clinical inducers and noninducers of CYP3A4. After the 2-day treatment, CYP3A4 mRNA levels and testosterone 6β-hydroxylase activity were determined by real-time reverse transcription polymerase chain reaction and liquid chromatography-tandem mass spectrometry analysis, respectively. Our results demonstrated a st...
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