Vanung University

Purpose This research paper aims to achieve three research objectives: (1) understand the perception of accounting professionals in the Mozambican public sector on the transition to accrual accounting (AA); (2) investigate the perceived usefulness of AA information and the main difficulties and advantages in changing process; and (3) to explore the differences in the perception of central and local government accountants. Design/methodology/approach Following a quantitative approach, data were collected through a survey addressed to the chief financial officer (CFO) or those professionals responsible for the area of finance/accounting in the local (municipalities) and central government (provinces) of Mozambique. Findings Findings highlight that the transition to AA systems is far from being a taken-for-granted in the context of Mozambique because of its low capacity and the weak impetus or stimulus for change imposed by the main actors of change like politicians and external consultants. Despite the perceived lack of capacity, expertise and training, professionals recognize the importance of changing from cash basis to AA to promote the transparency, accountability and the quality of the new accounting system. Different perceptions were found in local and central governments. In addition, AA practices are perceived to be useful in the fight against corruption in a developing country where corruption is yet a hindrance to economic growth. The main difficulties in the transition process were also discussed, which provide valuable contributions for other similar economies, particularly in the African continent where research is still scarce. Originality/value The study provides academic, practical and political contributions by understanding the process of transition to an accrual-based accounting system in the context of an emerging economy. New insights were provided to support (local and central) governments of emerging economies in the design of future public accounting reforms, particularly in the African continent where these topics are yet understudied.

Tóm tắt Bộ chỉ số môi trường rừng, chỉ số CO2 rừng được xây dựng trên cơ sở phân tích kinh nghiệm quốc tế và các quy định trong các văn bản quy phạm pháp luật hiện hành của Việt Nam liên quan đến môi trường rừng, chỉ số môi trường và CO2 rừng cũng như tham vấn các bên liên quan, kiểm tra và áp dụng thử tại các cơ quan có liên quan và một số địa phương. Mục tiêu chung của việc sử dụng bộ chỉ số nhằm quản lý, theo dõi, giám sát, đánh giá tài nguyên rừng, dịch vụ môi trường rừng ở các cấp tỉnh, vùng và toàn quốc. Bộ chỉ số môi trường rừng, chỉ số CO2 rừng xây dựng có 6 tiêu chí, 36 chỉ số, bao gồm: i) Tiêu chí 1: Diện tích và cơ cấu các loại rừng (8 chỉ số); ii) Tiêu chí 2: Chất lượng rừng (7 chỉ số); iii) Tiêu chí 3: Bảo tồn đa dạng sinh học (3 chỉ số). iv) Tiêu chí 4: Phát triển rừng (2 chỉ số); v) Tiêu chí 5: Khai thác gỗ và mất rừng (4 chỉ số); vi) Tiêu chí 6: Môi trường và CO2 rừng (12 chỉ số). Khung phương pháp tính toán cho từng chỉ số đã được xây dựng với các nội dung: i) Khái niệm, mô tả; ii) Ý nghĩa; iii) Phương pháp tính; iv) Kỳ báo cáo; v) Nguồn số liệu, vi) Cơ quan chịu trách nhiệm thu thập, tổng hợp, công bố. Bộ chỉ

Model Predictive Control (MPC) has become an important control method for autonomous vehicles and complex robotic systems. However, MPC requires solving an optimization problem to ensure optimal control inputs, which can be computationally expensive for nonlinear and high-dimensional systems. This paper proposes using Particle Filters (PF) to execute the solving process of MPC to enhance efficiency and accuracy. Our approach applies PF to solve quadratic programming problems and integrates it into the MPC framework. We investigate two specific applications: lane-keeping control for autonomous vehicles and control of a robotic arm mounted on a differential drive mobile platform. Experimental results show that using PF can effectively optimize MPC problems, significantly reduce computation time, and improve control accuracy, particularly in handling complex nonlinear systems in the mentioned applications. This paper demonstrates the potential of PF as an optimizer in MPC and suggests further testing of this approach in more complex control problems to verify its broad applicability and reliability.

This study examines the impact of Environmental, Social, and Governance (ESG) practices on corporate performance, focusing on the mediating role of innovation culture and the moderating effect of change support. Given the growing emphasis on corporate sustainability, understanding the internal mechanisms that drive ESG effectiveness is crucial. A cross-sectional survey was conducted with 614 valid responses collected from employees and managers of mid-to-large multinational corporations (MNCs) actively implementing ESG initiatives. Structural equation modeling (SEM) was employed to test the hypothesized relationships and assess the direct, mediating, and moderating effects of ESG practices on corporate performance. The results indicate that ESG practices positively influence both financial and organizational performance. Innovation culture plays a mediating role by translating ESG investments into tangible performance improvements through enhanced innovation capabilities. Moreover, change support significantly moderates the ESG-innovation-performance relationship, emphasizing the importance of leadership commitment, resource allocation, and employee engagement in driving ESG effectiveness. This study highlights the crucial role of innovation culture in bridging ESG initiatives and corporate performance while also demonstrating how change support strengthens ESG’s impact. Firms that integrate ESG into their innovation strategies and foster organizational readiness for change are better positioned to achieve sustainable competitive advantages. Managers should prioritize building a strong innovation culture and implementing structured change support mechanisms to maximize ESG outcomes. Companies can enhance ESG-driven innovation by investing in employee training, promoting cross-functional collaboration, and providing leadership support. These insights offer practical guidance for firms seeking to align ESG strategies with long-term performance and sustainability goals.

Rabies is a fatal zoonotic disease and causes about 59,000 human deaths globally every year. Especially, its mortality is almost 100% in cases where the rabies virus has transmitted to the central nervous system. The special virus life cycle and pathogenic mechanism make it difficult for the host immune system to combat rabies viruses. Vaccination including pre-exposure and post-exposure prophylaxis is an effective strategy for rabies prevention. The pre-exposure vaccination is mainly applied for animals and the post-exposure vaccination is the most application for humans. Although rabies vaccines are widely used and seem to be safe and effective, there are some disadvantages, limitations, or challenges affecting vaccine promotion and distribution. Therefore, more effective, convenient, safer, and cheaper rabies vaccines have been developed or are being developed. The development of novel human rabies vaccine is mainly focusing on vaccines based on a purified Vero cell-cultured freeze-dried rabies vaccine (PVRV). PVRV has been demonstrated to be promising to make the rabies vaccine more effective and secure in animal studies or clinical trials. Moreover, mRNA-based vaccines have been shown to have the potential to enhance the safety and efficacy of rabies vaccines for both animal and human uses.

This study explored the usage intention of the reservation system of Taipei Sports Center from the perspective of Technology Readiness Index. The research subjects were the consumers of the reservation system of Taipei City Sports Center. In the questionnaire distribution part of the study, a total of 350 questionnaires were sent out, and 350 questionnaires were returned. After the invalid questionnaires were deducted, there were 322 valid questionnaires, and the valid questionnaire recovery rate reached 92%. Statistical software SPSS 25.0 and AMOS 25.0 were then used for analysis. The research results are as follows: Hypothesis 1 Optimism had a significant positive influence on usage intention; Hypothesis 2 Innovation had a significant positive influence on usage intention; Hypothesis 3 Inadaptability had a significant negative influence on usage intention; Hypothesis 4 Insecurity had a significant negative influence on usage intention.

The purpose of this paper is to explore the influence of retirement resources on well-being in middle-aged and elderly populations, and use voluntary service as an intermediary factor to explore its mediating effect. The research results show that retirement resources have a positive effect on voluntary service among middle-aged and elderly populations. Retirement resources also positively impact retirement well-being in this group. Additionally, voluntary service positively influences retirement well-being, and it mediates the relationship between retirement resources and retirement well-being.

The biodegradable natural jute threads (JT) were braided into jute flag ropes (JFR) by a flag braiding machine first. Then, JT and JFR were woven into plain-woven jute thread fabrics (JTF) and jute flag rope fabrics (JFRF), respectively, by using a dobby loom. Subsequently, JTF and JFRF were impregnated with polylactic acid (PLA) resin to become JTF/PLA and JFRF/PLA composites, respectively. These JTF/PLA and JFRF/PLA composites are biodegradable. The tensile, compressive, and bending characteristics of these composites were examined by a material test system (MTS 810). In addition, the impact properties of these composites were evaluated by an Izod tester. The experimental results show that the braiding technique strengthened the jute ropes. The JFRF/PLA composite has high tensile strength, compressive modulus, bending modulus, and impact resistance

This paper considers the hybrid flow shop scheduling problem, where jobs are processed in <italic xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">m</i> stages with the same route of the stage. Each stage has identical parallel machines for processing jobs. Some mathematical programming formulations and lower bound calculations have been proposed in the literature for such cases. Nevertheless, there is a lack of complete comparisons of these mathematical programming formulations and lower bounds in the hybrid flow shop literature. In this paper, we propose a new mixed integer programming model and two new lower bounds based on the bin-packing concept for the considered problem. To evaluate the proposed model, two sets of small and small-to-medium problems are used to compare our model with the existing models. Moreover, two propositions are discussed for lower bounds. The experimental results show that the proposed mixed integer programming model efficiently found optimal solutions because it needs a smaller number of binary variables and a smaller number of constraints, and the proposed lower bound can also serve as a strong indicator to evaluate the distances between the solutions obtained by heuristic algorithms and the optimal solution.