Financial reporting quality in pandemic era: case analysis of Vietnamese enterprises

This study aimed to evaluate the financial reporting quality (FRQ) of Vietnamese enterprises in the pandemic era. It also examines the effect of the Big 4 audit firms in addition to non-Big 4 audits, and internal control effectiveness (ICE) on FRQ. The case study method was implemented to complete the scale of the FRQ identified by IASB in 2010 (FASB & IASB 2010) and identify the challenges encountered when preparing and representing financial reports (FRs) during the COVID-19 pandemic crisis. The survey was conducted to measure the FRQ and to examine the effect of the three factors detailed above on the FRQ. The research results indicate that all three factors significantly affect the FRQ. The results also imply the predictive value of Vietnam enterprises' FRs in that they have been strongly affected by the COVID-19 pandemic. © 2021 Informa UK Limited, trading as Taylor & Francis Group.

Understanding perceived shopping effectiveness with omnichannel: A MOA theory perspective

Customers' shopping effectiveness is a critical factor in encouraging customers to stay with the firms, the knowledge regarding how to provide shopping effectiveness in an omnichannel retailing environment remains underexplored. Thus, this study draws on Motivation-Opportunity-Ability theory (MOA) and examines MOA factors affecting customers' perceived shopping effectiveness, which in turn influences customers' omnichannel usage continuance intention. The expected findings may suggest that the opportunity factor, channel integration quality encompassing channel-service configuration, content consistency, process consistency, and assurance quality, positively influences customers' percieved shopping effectiveness. Furthermore, the motivation factors such as relative advantage, perceived ease of use, personalized incentives, flow, and enjoyment, have positive effects on customers' perceived shopping effectiveness. In addition, ability factors encompassing technology readiness and self efficacy are expected to influence perceived shopping effectiveness. As a result, perceived shopping effectiveness positively influences omnichannel usage continuance intention. These findings enhance the literature on the shopping values and channel integration quality in an omnichannel retailing environment. These findings also offer insightful implications for omnichannel retailers in terms of creating and managing customers' shopping effectivess in the post-COVID period. © 2022 International Consortium for Electronic Business. All rights reserved.

COVID-19 in Vietnam: Perception of Urban Workers and Compliance with the National Social Distancing Policies

Using an online survey with about 650 persons living in urban areas in Vietnam and working in different job positions, this chapter aimed to explore how they perceived various measures in containing COVID-19 and how they complied with and evaluated different government policies in controlling the pandemic. In particular, we disaggregated data of the urban workers into gender (male vs. female), job positions (wageearners vs. other), social insurance participation (mandatory, voluntary, and non-participating), and self-rated health (good vs. bad). We found that the respondents highly appreciated the government with the provided information of COVID-19 and the implemented policies to contain the pandemic. People showed quite good compliance with the national social distancing policies since they went out of their homes mostly for essential work, while very rarely for other reasons or nonessential work. We could see various differences in perceptions and compliance levels of the respondents in terms of age, gender, residential area, and health status. Based on those findings along with the existing studies, we recommended that appropriate measures stabilising social and economic activities within the country should be continuously implemented so as to maintain or alternate jobs for people working in severely affected economic sectors. Also, providing accessible and affordable healthcare measures to all people, especially for poor and informal workers who are particularly risky to infectious diseases, should also be given great consideration. Sufficient goods and services for people to meet their basic needs during social distancing should be continuously maintained. © 2022 by World Scientific Publishing Co. Pte. Ltd.

Outcomes associated with secondary Staphylococcus aureus infection in COVID-19 patients

Introduction: Among COVID-19 patients, bacterial infections are associated with significant morbidity and mortality. Staphylococcus aureus is the principal pathogen causing bacterial infections in COVID-19 patients. Typically, clinical outcomes between methicillin-resistant S. aureus (MRSA) and methicillin-susceptible S. aureus (MSSA) infections have demonstrated worse outcomes with MRSA. Outcomes of MRSA vs. MSSA remain limited in COVID-19 patients. Research Question or Hypothesis: We sought to evaluate clinical outcomes among COVID-19 patients with MRSA vs. MSSA infections. Study Design: Observational, retrospective cohort Methods: Hospitalized adults with confirmed COVID-19 and secondary S. aureus infections were evaluated from January 2020 to July 2022. Secondary infection was defined as a positive culture 48-hours after COVID-19 diagnosis. Cohorts were stratified by S. aureus susceptibility and pandemic year. Primary outcome was in-hospital allcause mortality. Secondary outcomes included 30-day mortality, allcause intensive care unit (ICU) mortality, and 60-day hospital readmission. Result(s): A total of 108 adults met the study criteria, 33 (30.5%) MRSA and 75 (69.4%) MSSA patients. At baseline, 84 (78%) patients were in the ICU with a mean APACHE-II score of 34.21+/-19.53. Six patients (5.6%) received at least 1 dose of mRNA vaccine. Primary sources of infection included respiratory (68%) and blood (25%), with no differences between cohorts. There was no statistical difference in inhospital all-cause mortality (51.5% vs. 62.7%, p=0.37), 30-day mortality (60.6% vs. 66.7%, p=0.61), all-cause ICU mortality (51.5% vs. 62.7%, p=0.37) and 60-day readmission (6.1% vs. 6.7%, p=0.92) between MRSA and MSSA, respectively. Mortality remained high when stratified by pandemic year 56.2% (2020), 68.2% (2021), and 46.2% (2022);p=0.619. Conclusion(s): Unlike patients without COVID-19, no significant differences in MRSA and MSSA outcomes were found. Mortality remained high in patients with secondary S. aureus infections throughout the study period. Further investigations are warranted to determine if COVID-19 patients respond differently than non-COVID-19 patients regarding the type of S. aureus secondary infection.

Blended Learning for Secondary Schools in Nam Dinh Province to Satisfy New Standards: The Current Situation and Proposed Models

We offered blended learning models for high schools in Nam Dinh province to satisfy Vietnam's new criteria. These models were based on general approaches to issues, theoretical research, and field research based on surveys and anket questionnaires conducted throughout the area. The results of a survey demonstrate that high school teachers in Nam Dinh have gained a fundamental grasp of blended learning and have, in practice, embraced both online and face-to-face instruction, particularly during the height of the Covid-19 outbreak. However, there was not a standard model for blended learning, therefore it was only used by a few persons. In other contexts, the concept of "blended learning" referred to what was effectively a face-to-face session that was broadcast over the Internet without the necessary adjustments being made to the content, methodology, or evaluation. As a result, we offer a number of different ways to blended learning for high schools in Nam Dinh in order to improve the quality of education provided throughout the province.