Purpose: We sought to investigate the operation status of internal accounting control systems in the distribution and service industries and verify whether investing in internal accounting personnel significantly influences the quality of the companies' financial reporting. Research design, data and methodology: We identified descriptive statistics and performed a univariate analysis. Furthermore, a regression analysis verified the impact of investing in internal accounting personnel on the absolute value of discretionary accruals, a proxy for financial reporting quality. Results: Distribution and service companies allocated a significantly higher number of accountants to their internal accounting control systems than companies in other industries. We also confirmed that the absolute value of discretionary accruals significantly decreased as the average working experience of internal accounting personnel in distribution and service companies, in months, increased. Conclusions: In this study, we confirmed that distribution and service companies are devoting efforts to establishing internal accounting control systems and found that financial reporting quality is more effectively controlled as companies allocate more experienced personnel in their internal accounting control system.

Purpose: Research and development of human capital in countries bring sustainable development to the nations. Especially for developing countries, the attraction of foreign direct investment not only brings economic growth to the country but also contributes to improving human capital. This study aims to assess the impact of foreign direct investment on human capital in ASEAN countries. Research design, data and methodology: With data collected from ASEAN countries from 1990 to 2019, panel data analysis is performed with revised model types (the Pooled OLS, Fixed effect model, Random effect model and regression with Driscoll-Kraay standard errors). Result: The results of the regression analysis show that FDI has a positive impact on human capital. At the same time, the study also found that public investment in education also positively affects human capital; the life expectancy factor does not affect human capital. Conclusions: With this research result, the authors also proposed a number of solutions to improve human capital by attracting FDI and improving the efficiency of investment for the education of ASEAN countries. Besides, public expenditure on education also plays an important role in raising human capital. Therefore, investment in education should be promoted further in the future.

Purpose: As an environmental concern increases, customers pay more attention to purchase organic food. While customers' purchase intention of organic food has been widely studied, there are lacks of researches regarding the moderation effect of environmental concern and the interactive effect of level of education based on the Theory of Planned Behavior (TPB). This study examines the influence of level of education and environmental concern on purchase intention based on the Theory of Planned Behavior and organic food in Vietnam. Research design, data and methodology: The methodology of mixed methods of qualitative and quantitative is applied with a survey of 420 customers being conducted to collect data from three biggest cities in Vietnam: Ho Chi Minh, DaNang and Hanoi. SPSS 23 and SMART-PLS 3.2 are used for data analysis. Results: The result shows that the customers have more environmental concern which increases their attitude to the intention of purchasing organic food. Moreover, there has not the three-way interactive effect of level of education, environmental concern and attitude on purchase intention toward organic food. Conclusions: This enriches the existing literature with the moderation of environmental concern to the relationship between attitude and purchase intention toward organic food in Vietnam based on the Theory of Planned Behavior.

Purpose: This study examined a comprehensive model for assessing the success probability of electric vehicle (EV) commercialization in the Korean market. The study identified three risks associated with successful commercialization which were technology, social, policy, environmental, and consumer risk. Research design, methodology: The assessment of the riskiness was represented by a Bayes belief network, where the probability of success at each stage is conditioned on the outcome of the preceding stage. Probability of success in each stage is either dependent on input (i.e., investment) or external factors (i.e., air quality). Initial input stages were defined as the levels of investment in product R&D, battery technology, production facilities and battery charging facilities. Results: Reasonable levels of investment were obtained by expert opinion from industry experts. Also, a survey was carried out with 78 experts consisting of automaker engineers, managers working at EV parts manufacturers, and automobile industry researchers in government think tanks to obtain the conditional probability distributions. Conclusion: The output of the model was the likelihood of success - expressed as the probability of market acceptance - that depended on the various input values. A model is a useful tool for understanding the EV industry as a whole and explaining the likely ramifications of different investment levels.

Purpose: This study aims at investigating consumers' choice in online food purchasing behavior and the impact on repurchase for fresh food delivery which has recently shown rapid growth in Korea. The study focuses on the user experience factors af fecting satisfaction and intention to continuously use the online food market. Research design, data and methodology: The survey was conducted by 309 people who had purchased fresh food online, and the analysis was conducted using SPSS and AMOS. Structural Equation Modeling was used for the analysis for the verification of hypotheses. The factors that consumers value when ordering fresh food delivery services were defined as system quality, service quality, commodity quality, brand characteristics, and economics from the preceding study and the relationship between satisfaction and willingness to repurchase was verified. Results: When consumers purchase fresh food online, system quality, product quality, brand characteristics, and economics have had a significant impact on satisfaction. Meanwhile, of the five optional attributes of consumers, only economic efficiency has been verified to have a statistically significant impact on repurchase intentions. Conclusions: The results of the study suggested factors that consumers consider important when ordering fresh food online, providing basic data for companies to develop related strategies.

Purpose: The research aims to examine whether perception about busyness can affect the way people view themselves and then make an impact on purchase decision-making. Based on a proposed theoretical framework, the current research examines whether or not perception about busyness affects perceived self-worth and has an impact on impulsive buying. Research design, data, and methodology: The paper conducted a survey in which two scenarios are used for manipulating degree of busy mindset. For analyzing data, analysis of variance and regression analysis are applied, in conjunction with analysis of moderating effects. Results: Busy mindset has a positive effect on perceived self-worth. The effect of busy mindset on perceived self-worth is greater in the group of high perceived social mobility. In the category of hedonic products, perceived self-worth has a positive effect on impulsive buying intention. Conclusions: These results imply that a sense of self-worth can affect impulsive buying behavior on the basis that people sometimes buy things on impulse as a way of self-indulgence or self-reward for their efforts. Managerial implications of the results suggest a busy appeal to consumers would be more effective for hedonic products.

Purpose: The purpose of this study is to enhance sales promotion efficiency for using solid refuse fuel facilities. Renewable energy technology using Solid Refuse Fuel (SRF) is an economic efficiency technology that recovers waste by burning various wastes. A survey on the pollutants discharged from the solid fuels facilities was investigated so that the SRF facilities could be expanded, distributed and reflected in the policy. Research design, data, and methodology: In this study, 9 business sites using SRF and Bio-SRF as main raw materials were investigated for 2 years. The characteristics of target business sites such as the type of fuel used, combustion method, combustion temperature, daily fuel consumption and environmental prevention facilities were studied. Results: The average pollution & ammonia concentration of Bio-SRF facilities was found to be 88.15% higher than that of SRF facilities. But the average acetaldehyde concentration of SRF facilities was found to be 88.15% higher than that of Bio-SRF facilities. Conclusions: The main issue is how much electric power generation using combustible materials affects air pollution. The waste recycling law provides the standard value according to the fuel property, but there is a considerable gap with the mixed fuel. Therefore, for efficient utilization of facilities using solid fuel products, additional research is needed to improve the distribution structure of exhaust pollutants is needed.

Purpose: This study focused on SNS, which has been in the spotlight as a marketing tool as the number of people using SNS, to find out about the relationship between the characteristics of airline SNS marketing and the impact on brand attitude and purchasing intention. It will also identify the relationship between each factor and, in conclusion, identify the influence of SNS characteristics as marketing tools of airlines and provide direction and theoretical implications so that they can be used as effective marketing tools based on this. Research design, data: Airline SNS characteristics factors were derived from three main components: interactivity, entertainment, and convenience, four hypotheses were set up, and the SPSS Win 18.0 program and AMOS 22.0 were used to analyze the relationship between factors in a total of 333 questionnaires. Results: The airline's successful SNS marketing directly affects the airline's brand image and airline's brand attitude, and a good brand image forms a positive brand attitude for consumers and also suggests that this can lead to purchasing intentions. Conclusions: Airlines that want to successfully market SNS should pay attention to SNS characteristics and consider them in-depth, and pay attention to SNS as an important marketing tool.