Van Lang University

Nghiên cứu này nhận diện khoảng trống pháp lý và thực tiễn trong việc áp dụng kế toán điều tra tại các ngân hàng thương mại Việt Nam, nơi hoạt động này còn manh mún và thiếu chuẩn hóa. Để khắc phục hạn chế đó, nghiên cứu đề xuất một khung giải pháp toàn diện, bao gồm việc kiến nghị hoàn thiện hành lang pháp lý và xây dựng hướng dẫn chi tiết về mô hình tổ chức bộ phận chuyên trách độc lập. Đồng thời, nghiên cứu đưa ra một quy trình điều tra chuẩn hóa gồm 6 bước nhằm đảm bảo tính khả thi và hiệu quả. Việc triển khai các đề xuất này kỳ vọng sẽ nâng cao năng lực phòng chống gian lận, góp phần củng cố sự lành mạnh và bền vững của toàn hệ thống ngân hàng.

This paper investigates the effect of landfill bottom liner system base length, sideslope inclination, horizontal sideslope length, waste geometry, and waste stiffness on the mobilized geosynthetic interface strength along the base and sideslope for landfill design. Fifty-two landfill cross-section scenarios were numerically simulated to study the influence of these factors on the mobilized interface strength. The mobilized shear strength along the base of the landfill varies from peak to large displacement (LD) strength, while the mobilized shear strength on the sideslope varies from peak to residual depending on the base length, sideslope length, and sideslope inclination. These results suggest the mobilized geosynthetic interface strength along the bottom liner system is site-specific and a function of landfill waste geometry and stiffness. An increase in waste stiffness slightly reduces the interface shear displacement, whereas a decrease in stiffness leads to a significant increase in shear displacement. Specific analysis should be conducted when dealing with waste of extremely low stiffness.

ABSTRACT This study evaluates the efficiency of municipal wastewater (MW)–based microalgae cultivation for biofuel production and wastewater treatment using a meta‐analysis with random resampling and bias‐corrected adjustments. Integrated systems achieved mean removal rates of 87.7% for total nitrogen, 86.2% for ammonium, 84.8% for total phosphorus and 81.5% for phosphate, with lower efficiencies for chemical oxygen demand (64.2%) and nitrate (75.3%). Biodiesel conversion efficiencies ranged from 12.4% to 97.5%, averaging 59.2% (95% CI: [43.3, 73.1]), whereas lipid content varied from 2.7% to 61.7%, averaging 29.1% [26.0, 32.1]. Mixotrophic cultivation and pretreated MW performed best under optimal conditions (22°C–25°C, high nutrient availability, low metal concentrations), whereas stress conditions enhanced lipid accumulation. However, most studies remain laboratory‐scale, limiting real‐world applicability. Key scale‐up challenges include wastewater pretreatment, cultivation strategy, environmental stability, biomass harvesting and process integration. Addressing these challenges requires urgent full‐scale validation in operational wastewater treatment plants.

In conventional semiconductors, electron–phonon coupling (EPC) is weaker than phonon–phonon (ph–ph) scattering and plays little role in lattice thermal conductivity (κL). We show, using first-principles calculations combined with machine-learning force fields (MLFF), that EPC can instead dominate phonon transport in monolayer penta-graphene under carrier doping. The absence of mirror symmetry allows direct coupling of flexural (ZA) phonons to carriers, and tuning the Fermi level into the Van Hove singularity strongly enhances the electronic density of states and amplifies EPC. Consequently, κL is suppressed by nearly 64% (from 266 to ∼96 W m−1 K−1 at room temperature) and exhibits a weakened temperature dependence (from T−1.4 to T−1.0). This EPC-driven suppression of heat transport enhances the thermoelectric figure of merit by more than threefold. These findings open a pathway to engineer heat conduction in low-symmetry carbon allotropes via controlled doping.

First-principles calculations were performed to investigate the structural, electronic, mechanical, and spintronic properties of InTeX (X = Cl, Br, and I) monolayers formed via full halogenation of pristine InTe. Halogenation induces a structural transformation from the four-sublayer Te-In-In-Te configuration to a three-sublayer Te-In-X geometry, accompanied by the formation of polar covalent In-X bonds and the suppression of metallic In-In interactions. The resulting monolayers preserve a buckled hexagonal lattice and exhibit enhanced thermodynamic, thermal, and dynamical stability. InTeX monolayers display moderate Young's moduli (22.18-25.26 N m-1), isotropic in-plane elastic behavior, and Poisson's ratios from 0.31 to 0.32, rendering them promising candidates for flexible and wearable nanoelectronic applications. The electronic band structures reveal tunable direct band gaps and strong, anisotropic Rashba spin-orbit coupling, with Rashba parameters α R ranging from 0.81 to 1.04 eV Å, indicating potential for spintronic and optospintronic devices. Importantly, charge-carrier mobilities were evaluated by explicitly accounting for phonon and impurity scattering, yielding realistic values consistent with experimental expectations and underscoring the importance of accurate mobility modeling for device performance. Overall, the combination of structural stability, tunable electronic properties, robust spin-orbit effects, and reliable carrier transport makes InTeX monolayers highly promising materials for future research in flexible electronics, spintronics, and multifunctional two-dimensional nanomaterials.

Chairside bonding of auxiliaries directly to aligners can avoid remanufacturing trays, but optimal protocols may be substrate-specific across modern thermoformed and 3D-printed materials. This study aimed to compare bond strength and failure mode across six representative aligner materials using a universal primer-orthodontic adhesive combination and a one-step aligner adhesive, with and without sandblasting. Polyethylene terephthalate glycol-modified (PETG), thermoplastic polyurethane (TPU), and glycol-modified polycyclohexylenedimethylene terephthalate (PCTG), together with three 3D-printed resins (TA-28, TC-85DAC, DCA), were prepared as 0.76-mm plates (n = 64). Specimens received alumina sandblasting or no treatment, then were bonded with either of two bonding strategies (n = 16). After thermocycling, bond strength was tested, and failures were scored by ARI. Two- and three-way ANOVA and proportional-odds modeling assessed effects (α = 0.05). Bond strength showed significant main effects of material and sandblasting, with significant material-sandblasting and material-primer interactions. The primer main effect was not significant. Post hoc tests confirmed substrate-specific rankings. PETG with Bond Aligner (non-sandblasted) reached 26.71 MPa, while DCA with universal primer (sandblasted) reached 22.36 MPa. Sandblasting generally increased bond strength, with some exceptions. Failure mode was material-dependent and not completely parallel with bond strength. Bonding efficacy depends on the aligner substrate. For thermoformed trays, a one-step aligner adhesive is preferable, with sandblasting contraindicated for PETG but advantageous for more elastic TPU and PCTG. For 3D-printed trays, a universal primer-orthodontic adhesive combination performs more consistently, with sandblasting benefiting DCA and TA-28, whereas TC-85DAC performs slightly better without it.