Journal of Scientific Research and Development

The development and strategic utilization of high-quality human resources and talents to meet the demands of scientific and technological advancement, innovation, and national digital transformation is one of the key tasks and solutions for realizing Resolution No. 57-NQ/TW, dated December 22, 2024, issued by the 13th Politburo. Since the beginning of 2025, several studies have been conducted on the development of digital human resources to support national digital transformation and the growth of the digital economy, in alignment with the spirit of Resolution No. 57-NQ/TW. Although these studies have affirmed the necessity of developing digital human resources, none have clearly articulated the reasons behind this necessity. Based on the current state of digital human resources, this article elaborates on that necessity through six key aspects: the context of the resolution’s issuance; the content, objectives, and vision of the resolution; the role and importance of digital human resources; the current status of digital human resources; and the demands of the digital labor market.

This study analyzes the roles, benefits, and challenges of integrating management accounting and financial accounting to enhance financial performance at non-public universities. The research employs a combination of surveys and expert interviews with accounting and finance professionals. The findings reveal that a close connection between the two accounting systems enhances the transparency of financial data, improves cost control, and supports more effective strategic decision-making. However, the integration process also faces notable challenges, including high implementation costs, limited IT infrastructure, and a shortage of personnel with expertise in management accounting. Technological infrastructure, professional competence, and leadership commitment are identified as key factors determining the success of the integration process. Based on these insights, the study proposes several solutions such as strengthening training in management accounting, investing in modern technology, and promoting leadership support, thereby helping non-public universities improve their financial performance through integrated accounting systems.

In international trade, the use of countervailing duties is one of the tools that countries employ to protect the interests of domestic businesses during integration and market opening. This article selects and examines six international trade theories, ranging from classical to modern economics, to partly explain why countries apply countervailing duties. It also analyzes Vietnam's application of countervailing duties on certain imported products from China, South Korea, and Thailand. At the same time, it explores Vietnam's response to the imposition of countervailing duties by the United States and offers related analysis and discussion.

Bitter melon (Momordica charantia) is a traditional medicinal and functional food highly valued for its diverse pharmacological properties, including anti-inflammatory, anti-diabetic, and antioxidant effects. Phytochemical studies of the fruits of M. charantia led to the isolation of three triterpenoid saponins (1-3). Their structures were elucidated using spectroscopic data, including HR-ESI-MS, 1D and 2D NMR, as well as comparison with reference compounds. In particular, their compounds were identified as 3β-malonyl-7β,23-dimethoxycucurbita-5,24-dien-19-al (1), 3β-malonyl-7β-hydroxy-25-methoxycucurbita-5,23-dien-19-al (2), and 3β-malonyl-7β,25-dihydroxycucurbita-5,23-dien-19-al (3), respectively. To evaluate the anti-inflammatory potential of these substances, the production of pro-inflammatory cytokines—IL-6, IL-12p40, and TNF-α—was tested in LPS-stimulated bone marrow-derived dendritic cells (BMDCs). The data showed that the activity of compound 1 was higher than that of the selected drug adezmapimod, which served as the positive control. The findings suggest the potential in vitro anti-inflammatory effects of secondary metabolites from M. charantia. However, further investigations, including in vivo and in silico studies, are necessary to verify the therapeutic anti-inflammatory potential of these chemical constituents.

In this study, the content of amygdalin in the seeds of Prunus armeniaca L. was quantitatively determined by using a validated UHPLC method. Chromatographic condition was performed on a Halo C₁₈ analytical column (100 × 4.6 mm; 5 μm) with a mobile phase consisting of methanol and water. The gradient elution program was set as follows: 0–40 min, 10–100 % methanol; flow rate was maintained at 0.7 mL/min, and detection was carried out using a UV detector at 207 nm. The calibration curve displayed excellent linearity with an R² value of 0.9999. The method also showed high sensitivity, with the limit of detection (LOD) and limit of quantification (LOQ) for amygdalin determined to be 0.15 and 0.46 µg/mL, respectively. The chromatographic system exhibited good repeatability with a relative standard deviation (RSD) of 0.07 %. The recovery of method ranged from 100.28 % to 101.41 %, indicating high accuracy and reliability. The results support the potential development of functional foods or nutraceuticals derived from P. armeniaca, where strict control of amygdalin levels is essential.