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Hybrid plasmonic-dielectric materials were fabricated by micro-discharge through water sols of sub-micrometer-sized diamonds mixed with HAuCl 4 acid. Primary characterization of their deposits on a silicon wafer surface by means of electron microscopy and energy-dispersive x-ray spectroscopy indicate close proximity of gold nanoparticles and diamond particles, which is supported by photoluminescence studies demonstrating strong -almost two-fold -damping of diamond luminescence owing to the attachment of gold nanoparticles. UV-near IR spectroscopy of their sols consistently exhibits small red spectral shifts for the fabricated nanomaterials, comparing to bare gold nanoparticles.

After implement "Doi Moi" process in 1986, the Vietnamese accounting system has reformed significantly. To date, the structure of Vietnamese accounting system includes four levels, namely, (1) accounting law, (2) decrees, (3) decisions and Vietnamese Accounting Standards (VASs) and (4) (2007) mentioned that the accounting harmonization and convergence have became the great topics relevant to international integration in many countries. Therefore, the study shows history and development of Vietnamese accounting law and accounting standards and analyzes the role of each component in Vietnamese accounting system. Especially, the study provides the experience in accounting harmonization from ACE members to evidence the necessary of harmonization with IASs/IFRSs of Vietnam.

This study examines interactions in non-English major large classes in Vietnam. Audio recordings of classes of economics and business were used for data analysis. The study adopted sociocultural discourse analysis (Mercer, 2004) which focuses on the use of language as a social mode of thinking and a tool for teaching-and-learning, constructing knowledge, creating joint understanding and tackling problems collaboratively. The findings show that teachers mediated learners with their prompts, questions and scaffolding. Interactions between teachers and students assisted students in understanding and building concepts related to their majors, learning English language expressions and vocabulary.

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The testicular histopathological characteristic in azoospermic men can significantly help in the diagnosis, prognosis and treatment of infertile patients. This study assessed the pathology specimens of 88 azoospermic infertile men seen at Hanoi Medical University Hospital. The most common histopathological pattern was Sertoli cell-only syndrome (40.9%), followed by hypospermatogenesis (29.5%) and Germ cell maturation arrest (18.1%). There were significant differences in the mean testicular volume and serum concentrations of LH and FSH among patients with different histopathology patterns. Analysis using multinomial logistic regression model showed only FSH was significantly associated with the severity of histopathological pattern. Each unit increase in the level of FSH was associated with a 7.1% increase in the odds of a more severe histopathology (95%CI: 1.01 - 1.12).

The growth of strawberry plantlets in the rooting stage on culture medium supplemented with silver nanoparticles (AgNPs) and the ethylene gas accumulation in plantlet culture bottles were investigated. In addition, different culture systems were first used to produce large-scale Strawberry plantlets. The results showed that shoots (3 cm) were cultured on MS medium supplemented with 0.02 mg/L NAA, 1 g/L activated charcoal, 30 g/L sucrose, 8 g/L agar and 0.5 mg/L AgNPs showed about 4 days earlier rooting formation and the plantlet growth such as plantlet height (5.60 cm), fresh weight (242.67 mg), dry weight (34,67 mg), number of roots/plantlet (6.67), root length (3.40 cm), SPAD (39.30 nmol/cm2) were higher than those in the control after 15 days of culture. Besides, the ethylene gas content in the culture bottle (0.06 ppm) in the 0.5 mg/L AgNPs treatment was lower than as compared to that in the control (0.15 ppm) after 15 days of culture. A shoot density (10 shoots) in 250 mL culture bottle with 40 mL of medium gave optimal growth than those in other treatments after 15 days of culture. Square plastic box culture system (length × width × height: 19 cm × 19 cm × 7 cm; 2.5 L in volume) containing 250 mL MS medium added to 0.5 mg/L AgNPs produced 100 vigorous plantlets; meanwhile, rectangular plastic box system (34 cm × 23 cm × 13 cm; 10 L in volume; 10 L in volume) produced 200 vigorous plantlets. Plantlets derived from 0.5 mg/L AgNPs treatment in the plastic box systems exhibited well acclimatization after 30 and 60 days of culture in the greenhouse.

This study focused on presenting the views of members of a professional accounting group about intangible assets accounting in Vietnam. This group consisted of 44 random  interviewees who were auditors, lecturers, and banking staff, among others. Based on the results of this survey, the characteristics of the professional accounting group, including occupation, educational level, and work experience, etc., were collected. The accounting regulations for intangible assets in Vietnam in accordance with the guidelines of Vietnamese Accounting Standard (VAS) No. 04 (Intangible assets and other circulars) were then analyzed. Especially, these interviewees indicated three main obstacles of intangible assets accounting through this survey. First, the skills and knowledge of accounting staff are the most current weaknesses of intangible assets accounting. Following that, the slow integration of Vietnamese accounting regulations with the international accounting system for intangible assets is a difficult point. Lastly, the limited knowledge of managers and internal governance are weak points. Hence, to improve intangible assets accounting in Vietnam, the Ministry of Finance (MOF) should organize additional training courses or workshops to train accountants and managers based on the contents of International Accounting Standard (IAS) No. 38 for intangible assets and IAS 36 for the impairment of assets. In addition, small specialized discussions among accountants, lecturers, auditors, and others in one city should be encouraged to open accounting seminars/workshops. These gatherings would be a good way to share their accounting experience with each other and improve their knowledge of accounting.