BackgroundIn Savannakhet province, Laos and Quang Tri province, Vietnam, malaria is still an important health problem and most cases are found in the mountainous, forested border areas where ethnic minority groups live. The objectives of this study were to obtain a better joint understanding of the malaria situation along the border and, on the basis of that, improve malaria control methods through better cooperation between the two countries.MethodsFourteen villages in Savannakhet and 22 villages in Quang Tri were randomly selected within 5 km from the border where a blood survey for microscopic diagnosis (n = 1256 and n = 1803, respectively), household interviews (n = 400, both sides) and vector surveys were conducted between August and October 2010. Satellite images were used to examine the forest density around the study villages.ResultsMalaria prevalence was significantly higher in Laos (5.2%) than in Vietnam (1.8%) and many other differences were found over the short distance across the border. Bed net coverage was high (> 90%) in both Laos and Vietnam but, while in Laos more than 60% of the nets were long-lasting insecticide-treated, Vietnam used indoor residual spraying in this area and the nets were untreated. Anopheles mosquitoes were more abundant in Laos than in Vietnam, especially many Anopheles dirus were captured in indoor light traps while none were collected in Vietnam. The forest cover was higher around the Lao than the Vietnamese villages. After this study routine exchange of malaria surveillance data was institutionalized and for the first time indoor residual spraying was applied in some Lao villages.ConclusionsThe abundance of indoor-collected An. dirus on the Laos side raises doubts about the effectiveness of a sole reliance on long-lasting insecticide-treated nets in this area. Next to strengthening the early detection, correct diagnosis and prompt, adequate treatment of malaria infections, it is recommended to test focal indoor residual spraying and the promotion of insect repellent use in the early evening as additional vector interventions. Conducting joint malaria surveys by staff of two countries proved to be effective in stimulating better collaboration and improve cross-border malaria control.

Article History JEL Classification:M40, M419. This paper studies the factors affecting the timeliness of financial reports (FR) of enterprises in Vietnam. This research uses panel data with 1070 observations, at 214 companies listed on Vietnam's stock market in the period 2012 -2016. Retrieved results using the GLS method shows that there are 04 independent variables, including consolidated financial reports (CON), the audit firm (AUDIT), profitability (ROA) and the size of the business (SIZE) with relation to the timeliness of financial reports and statistical significance. There are two factors, including financial leverage (LV) and industry (INDUSTRY) which do not affect the timeliness of financial reports. In addition, the research results show that there are differences and statistical meanings in the publishing time of different types and starting times of financial reports. Based on those results, the authors have proposed a suggestion to boost the timeliness of FR.Contribution/ Originality: This study uses new estimation methodology, GLS method analysis to measure the factors affecting the timeliness of financial reports. Applying these exhaustive empirical methods result in: including consolidated financial reports, the audit firm, profitability and the size of the business with relation to the timeliness of financial reports.

This study investigated the situation of frauds and errors on the financial statements of listed companies on the Ho Chi Minh Stock Exchange. Base on the research model by Dechow, Ge, & Sloan (2011), the authors added a variable is the rate of return on assets (ROA). The research data included 214 enterprises from 2014 to 2016, with 624 observations. The study results showed that three variables including accrual accounting (Rsstacc), accounts receivable customers (Chrec), percentage of asset liquidity (Softasset) have affected positively to the possibility of fraud, errors on the financial statements. In addition, the ratio of return on assets (ROA) is variable in the model also has significant influence and statistics. The ability to forecast fraud, errors in the financial statements of this model is 78.21%.

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