Advancement of cloud-based accounting effectiveness, decision-making quality, and firm performance through digital transformation and digital leadership: Empirical evidence from Vietnam.

The accounting literature is silent about how digital transformation can be transformed into outstanding business performance through cloud-based accounting effectiveness (CBAE) under the supervision of digital leaders. In the digital age, this mechanism is practically significant for emerging market firms to promote accounting practices and decision-making effectiveness. Thus, this study investigates how CBAE and decision-making quality (DMQ) mediate the impact of digital transformation on firm performance. In addition, the moderating effects of digital leadership on the relationships between digital transformation and CBAE and those between CBAE and DMQ are investigated. The proposed model and its hypotheses are evaluated using partial least squares structural equation modeling (PLS-SEM) on survey data from 252 large-sized Vietnamese firms. The study's findings are as follows: (1) digital transformation positively affects CBAE, which affects DMQ and firm performance; (2) when digital leadership is strong, the effects of digital transformation on CBAE and CBAE on DMQ are amplified. These findings demonstrate how the interaction between digital transformation and digital leadership can contribute to the success of firms in emerging markets that use cloud accounting. In addition, the current study elucidates the mechanism by which digital transformation influences the digitalization of accounting practices and contributes to our understanding of digital transformation research in accounting by introducing digital leadership as a boundary condition.

Assessment of pharyngeal airway in Korean adolescents according to skeletal pattern, sex, and cervical vertebral maturation: A cross-sectional CBCT study.

Objective: To investigate airway volumes using cone-beam computed tomography (CBCT) by skeletal patterns, sex, and cervical vertebral maturation (CVM) stages in Korean adolescents. Methods: The sample consisted of pretreatment CBCT and cephalograms of 95 adolescents (aged 12-19) obtained out of 1,611 patients examined for orthodontic treatment from 2018 to 2020 in Kyungpook National University Dental Hospital. The samples were classified into two sex groups; three skeletal pattern groups, four chronological age groups and four CVM stages. Nasopharyngeal volumes (NPV), oropharyngeal volumes (OPV), total pharyngeal airway volume (TAV) and minimum cross-sectional area (MCA) measurements were taken from the CBCT. Multiple linear regression analyses to find out which one of the independent variables are good predictors for airway variables. Significant factors were analyzed by two-way multivariate analysis of variance (MANOVA) then multiple comparisons were analyzed using a t-test, and Fisher least significant difference. Results: Age, sex, CVM, and Sella-Nasion-B point have significant influence on airway variable. Males and females showed similar patterns of change in chronological age groups 1-3; however, males had larger NPV, OPV, and MCA at CVM in group 4. According to CVM stages, males had larger OPV, TAV, and MCA at CVM stage 6 (p-value: 0.019, 0.021, 0.015, respectively) and no sex differences at CVM stages 3, 4, and 5. Conclusions: Skeletal patterns have an effect on airway volume. Sex differences were found in CVM 6.

Alveolar bone thickness and height changes following incisor retraction treatment with microimplants.

OBJECTIVES: To evaluate alveolar bone remodeling following incisor retraction treatment with microimplants and to examine the relationship between crown/root distal movement and thickness/height changes of the alveolus. MATERIALS AND METHODS: A total of 24 patients (mean age, 19.29 ± 4.64 years) with bialveolar protrusion treated by incisor retraction with microimplants were included. The distances of the crown and root tip movements as well as the thickness (alveolar bone thickness [ABT]; labial, lingual, and total) and vertical level (vertical bone level [VBL]; labial and lingual) of the alveolar bone were assessed using cone-beam computed tomography images obtained before treatment (T1) and after treatment (T2). All T1 and T2 variables were compared, and further comparisons of alveolar bone changes were conducted between the two groups based on the distance of the crown (low-crown-movement and high-crown-movement groups) and root movements (low-root-movement and high-root-movement groups). To determine the correlation of the crown or root movement with the variables of alveolar bone changes, Pearson correlation coefficients were calculated. RESULTS: Significant differences were found in all VBL and ABT variables after treatment in both jaws but not in total ABT. Based on the crown and root movements, alveolar bone change significantly differed between the root-movement groups, whereas there was no significant difference between the crown-movement groups. In addition, root movement showed significant correlations with the variables. CONCLUSIONS: Remarkable changes in the height and thickness of alveolar bone were found after microimplant-aided incisor retraction treatment in all groups except for total ABT. Root movement was significantly correlated with the alveolar bone changes.

The impact of internal control systems on the intensity of innovation and organizational performance of public sector organizations in Vietnam: the moderating role of transformational leadership.

Drawing on the resource-based view, new public management theory, and innovation systems theory, this study examines the relationships between internal control systems (ICSs) and organizational performance in Vietnamese public sector organizations (PSOs), with particular emphasis on the mediating role of intensity of innovation and the moderating role of transformational leadership. Data from 319 PSOs in Vietnam corroborated our hypothesis that ICSs boost the intensity of innovation, which has a beneficial effect on organizational performance. Additionally, data demonstrated that intensity of innovation fully mediated the relationships between ICSs and organizational performance, and that transformational leadership reinforced the mediating relationships. The findings have implications for our understanding of the function of leadership and ICSs in managing innovation and promoting performance in PSOs in emerging markets.

Correlation between insertion torque and peri-implant bone strain during placement of orthodontic mini-implants: A finite element study.

INTRODUCTION: Insertion torque is the amount of torque exerted on the implant to tighten into the bone. We investigated whether insertion torque values could be correlated with the strain level in the peri-implant cortical bone resulting from mini-implant insertion. METHODS: The insertion of a standard size mini-implant (φ 1.4 mm × 7 mm) into maxillary alveolar bone was simulated using the finite element method. A total of 3600 calculation steps were employed to numerically reproduce the mini-implant insertion process and analyze the insertion torque and strain distribution in bone. Special attention was given to the relationship between insertion torque values and strain level in the cortical bone at the final tightening. The strain level was quantified using the following 3 strain parameters: (1) average insertion strain, (2) peak insertion strain recorded near the mini-implant thread tips, and (3) the size of the damage zone in the cortical bone. Correlations between the insertion torque values and these 3 parameters were analyzed using linear regression. RESULTS: Direct proportionality and strong correlation were found between the insertion torque values and each of the 3 strain parameters: average insertion strain (r2 = 0.91), peak insertion strain (r2 = 0.91), and the size of damage zone (r2 = 0.90) in the peri-implant cortical bone. CONCLUSIONS: The results of this finite element method study demonstrated that insertion torque could serve as a reliable indicator of the strain level in the peri-implant cortical bone resulting from mini-implant insertion.

Comparison of inclination and vertical changes between single-wire and double-wire retraction techniques in lingual orthodontics.

OBJECTIVE: The Heat Induction Typodont System (HITS), used in some recent studies, has a distinct advantage over previous tooth movement simulation methods. This study aimed to compare inclination and vertical changes between the single-wire and double-wire techniques during en masse retraction with different lengths of lever arms in lingual orthodontics using an upgraded version of the HITS. METHODS: Duet lingual brackets, which have two main slots, were used in this study. Forty samples were divided into four groups according to the length of the lever arm (3-mm or 6-mm hook) and the retraction wire (single-wire or double-wire). Four millimeters of en masse retraction was performed using lingual appliances. Thereafter, 3-dimensional-scanned images of the typodont were analyzed to measure inclination and vertical changes of the anterior teeth. RESULTS: Incisor inclination presented more changes in the single-wire groups than in the double-wire groups. However, canine inclination did not differ between these groups. Regarding vertical changes, only the lateral incisors in the single-wire groups presented significantly larger values than did those in the double-wire groups. Combining the effect of hook lengths, among the four groups, the single-wire group with the 3-mm hook had the highest value, while the double-wire group with the 6-mm hook showed the least decrease in crown inclination and extrusion. CONCLUSIONS: The double-wire technique with an extended lever arm provided advantages over the single-wire technique with the same lever arm length in preventing torque loss and extrusion of the anterior teeth during en masse retraction in lingual orthodontics.