critical issue. It is necessary to identify the fate and sources of MPs in the environment, minimise their release and adverse effects. Compared to marine sediments, standardised methods for extracting and estimating the amount of MPs in freshwater sediments are relatively limited. The present study focuses on MP recovery efficiency of four commonly used salt solutions (NaCl, NaI, CaCl 2 and ZnCl 2 ) for isolating MPs during the density separation step from freshwater sediment.

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Bloomberg's recent recognition of Vietnam as Asia’s “new tiger economy” is not coincidental. The country is experiencing a surge in mergers and acquisitions (M&A) activities, with foreign billionaires acquiring majority stakes in major Vietnamese enterprises. However, obstacles hinder foreign investment, mainly due to the poor and unclear quality of financial statements, as reported by the World Bank and IMF in 2014. Drawing from agency theory (Jensen and Meckling, 1976) and asymmetric information theory (Akerlof, Spence, and Stiglitz, 1970), we aim to develop a model that measures the quality of financial statement information. By consulting with experienced academics, experts, and specialists in accounting and auditing, we identify factors that impact the quality of financial statements. We employ qualitative analysis and the CFA and EFA methods to validate these impacting factors, conducting surveys with listed enterprises in Vietnam. Based on our findings, we will propose solutions to enhance the quality of financial statements. Our case study focuses on listed enterprises in the Vietnam Stock market, as it is the primary and most effective platform for attracting direct investment through M&A activities and investment funds.