• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.77-85
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• 2020

The aim of this study is two-fold. Firstly, it attempts to assess the level of management accounting practices (MAPs) in manufacturing companies in Vietnam. Secondly, it purports to explore the impact of potential contingency factors on the current level of MAPs in the sample of studied companies from the industrial sector in Vietnam. The study examines the hypotheses that MAPs in Vietnamese manufacturing firms are affected by a range of contingent variables. A quantitative research was conducted by sending questionnaires to the target respondents that comprise both accountants and managers in 160 manufacturing enterprises in the north of Vietnam. The first main findings from the study reveal that MAPs in Vietnam are mainly traditional rather than contemporary ones, and oriented toward the short-term rather than the long-term. The second main research findings resulted from multiple regression model show that MAPs in Vietnam are significantly affected by company size, commitment of directors, advanced manufacturing technology, and distinct number of products. However, no significant associations are found between MAPs and intensity of competition from the emerging market as hypothesized in this study. Research findings are bases for recommendations to promote the application of contemporary practices and enhance management accounting functions in manufacturing companies in Vietnam.

• The Journal of Information Systems
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• v.17 no.3
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• pp.255-287
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• 2008

This study examined the relationship among constructs that impact on strategic use of IS(Information Systems). Independent variables were OIQ(Organizational Intelligence Quotient) and role of CIO(Chief of Information Officer) as a top manager, and dependent variable are strategic use of IS. The dependent variable has three-sub constructs: 1) IT infrastructure flexibility; 2) operation-orientation; and 3) market-orientation. Seven research hypotheses derived from the research model, and were empirically tested using the PLS (Partial Least Squares) method. The research results confirmed that both OIQ and CIO's roles have strong impact on organizations' strategic use of IS. Communication and business network among the sub-constructs of OIQ have effect on strategic use of IS. CIO's role as a top manager was found to be significant. CIO's role as a resource allocator and innovator among the CIO's roles showed significant influence on strategic use of IS. OIQ was also significantly related to CIO's role as a top manager. This study suggests practical implications and insights to the enterprises which aim to apply IT strategically.

• Journal of Korean Institute of Industrial Engineers
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• v.42 no.2
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• pp.96-111
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• 2016

Effort to reduce energy consumptions or CO2 emissions is global trend. To follow this trend, spatial studies related to characteristics affecting energy consumptions or CO2 emissions have been conducted, but only with the focus on spatial dependence, not on spatial heterogeneity. The aim of this study is to investigate spatial heterogeneity patterns of CO2 emission based on socio-economic factors, land-use characteristics and traffic infrastructure of Seoul city. Geographically Weighted Regression (GWR) analysis was performed with 423 administrative district data in Seoul. The results suggest that population and employment densities, road density and railway length in most districts are found to have positive impact on the CO2 emissions. Residential and green area densities also have the highest positive impact on CO2 emissions in most districts of Gangnam-gu. The resulting model can be used to identify the spatial patterns of CO2 emissions at district level in Seoul. Eventually it can contribute to local energy policy and planning of metropolitan area.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.12 no.7
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• pp.3039-3045
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• 2011

The aim of this article is to build up the model related to our industry, including the tourist industry. And all kinds of the inducement coefficients of the tourist industry were compared and analyzed among industries. In an analysis of economic effects on the tourist industry, the analysis related to industries is a useful method. Accordingly, the analysis related to industries was used in order to measure the relations of influence between the tourist industry and other ones.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.497-503
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• 2021

The aim of this study is to determine the factors that affect customer satisfaction in the banking sector of Bangladesh because the economic growth and stability of a country depends on the soundness of its banking sector. The study tries to investigate and assess the quality of service on customer satisfaction in the banking sector. As a sample, data were collected from 382 respondents who were customers of 32 selected commercial banks of Bangladesh. A pre-structured questionnaire was used to collect the required data and information. OLS regression model and descriptive statistical tools were used to analyze data. The results of this study reveal that the quality of service (e.g., tangibility, reliability, and empathy) has a statistically significant impact on customer satisfaction. The results also show that there is a positive correlation between the customer satisfaction and service quality dimensions in the banking sector of Bangladesh. The present study finds that in the domestic banking industry the service quality dimensions (i.e., tangibility, reliability, and empathy) have significant positive impact on customer satisfaction. The findings of the present study suggest that Bank Supervisory Authority, Central Bank of Bangladesh, and Bank Management should give special emphasis to ensure maximum satisfaction of banks' customers.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.171-179
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• 2021

In the international markets, financial variables can be volatile and may affect each other, especially in the crisis times. COVID-19, which began in China in 2019 and spread to many countries of the world, created a crisis not only in the global health system but also in the international financial markets and economy. The purpose of this study is to analyze the contagious effect of the COVID-19 pandemic on the volatility of selected financial variables such as Bitcoin, gold, oil price, and exchange rates and the connections between the volatilities of these variables during the pandemic. For this aim, we use the ARMA-EGARCH model to measure the impact of volatility and shocks. In other words, it is aimed to measure whether the impact of the shock on the financial variables of the contagiousness of the epidemic is also transmitted to the markets. The data was collected from secondary and daily data from September 2th 2019 to December 20th, 2020. It can be said that the findings obtained have statistically significant effects on the conditional variability of the variables. Therefore, there are findings that the shocks in the market are contaminated with each other.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.295-302
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• 2021

In the context of economic growth, the banking system has greatly contributed to a substantial rise in living conditions, connecting savings and investment, and economic growth. Since economic reform in 1986, Vietnam's banking system has increasingly expanded in quality and quantity of banks including state-owned, private-owned, and foreign banks. The aim of this study is to evaluate the main factors affecting employee's performance in the banking system in the case of an emerging economy of Vietnam. Using the pilot study by investigating three experts in a few banks in order to correct the questionnaires, and a mega sample data of 170 observations conducted from bank's staffs, and managers in Hanoi capital of Vietnam, empirical results demonstrate that the independent variables included in the model can explain 67% of the change of the dependent variable of employee's performance, and the rest (31%) can be explained by other reasons. Further, motivation (MO), and working ability (WA) have a positive and insignificant impact on employee's performance, reflecting that motivation, and working ability have insignificantly affected employee's performance. In contrast, four factors, namely, welfare, working environment, cooperation, and education have a positive and significant impact on employee's performance in the case of Hanoi, Vietnam.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.15 no.11
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• pp.4224-4243
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• 2021

Cognitive radio (CR) is a feasible intelligent technology and can be used as an effective solution to spectrum scarcity and underutilization. As the key function of CR, cooperative spectrum sensing (CSS) is able to effectively prevent the harmful interference with primary users (PUs) and identify the available spectrum resources by exploiting the spatial diversity of multiple secondary users (SUs). However, the open nature of the cognitive radio networks (CRNs) framework makes CSS face many security threats, such as, the malicious user (MU) launches Byzantine attack to undermine CRNs. For this aim, we make an in-depth analysis of the motive and purpose from the MU's perspective in the interweave CR system, aiming to provide the future guideline for defense strategies. First, we formulate a dynamic Byzantine attack model by analyzing Byzantine behaviors in the process of CSS. On the basis of this, we further make an investigation on the condition of making the fusion center (FC) blind when the fusion rule is unknown for the MU. Moreover, the throughput and interference to the primary network are taken into consideration to evaluate the impact of Byzantine attack on the interweave CR system, and then analyze the optimal strategy of Byzantine attack when the fusion rule is known. Finally, theoretical proofs and simulation results verify the correctness and effectiveness of analyses about the impact of Byzantine attack strategy on the throughput and interference.

• Journal of Distribution Science
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• v.20 no.10
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• pp.51-60
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• 2022

Purpose: The aim of this research is to study 1) the effects of internal factors (technological capability and entrepreneurial orientation) that affect Thailand's hotel business network capability. 2) the effects of external factors (government policy and trust relationship) that affect Thailand's hotel business network capability. 3) the impact of network capability on the firm performance. 4) the moderating effect of absorptive capacity between network capability and firm performance. Research design, data and methodology: The test model collected data from a mail survey of 164 hotel businesses in Thailand. The correlation and multiple regression were adopted to analyze and test the proposed hypotheses. Results: Interestingly, technological capability, entrepreneurship orientation, and trust relationship have a direct impact on network capability. However, network capability still does not have a significant relationship with firm performance in all dimensions. Surprisingly, the absorptive capacity does not have a moderating effect on the relationship of network capability on firm performance of hotel businesses in Thailand. Conclusions: This research found that the hotel business should focus on analyzing the external and internal environment as it affects network building, which will guide the creation of strategies for further increasing hotel distribution channels and competitive advantage.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.32 no.1
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• pp.109-121
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• 2024

The college age is an important developmental stage for achieving personal growth through interaction with people. In this study, we analyze the impact of the level of nunchi awareness on the interpersonal skills and learning outcomes of college students majoring in aviation services. For analysis, a survey is conducted targeting college students majoring in aviation services attending universities in the metropolitan and Chungcheong areas. To test the research hypothesis, demographic characteristics are identified based on the questionnaire, the reliability and validity of the measurement items were verified, and structural equation model analysis was performed to verify the hypothesis. The analysis results are as follows. First, nunchi behavior, which is a sub-factor of nunchi recognition among college students in the Department of Aviation Service, is found to have a positive (+) effect on temperament of others, communication, and relationship promotion of interpersonal skills. However, the significance of the influence relationship between nunchi perception factors and interpersonal skills is not confirmed. Second, among the sub-factors of interpersonal skills, only temperament with others and communication are found to have a positive effect on major commitment. Based on the research results, we aim to present practical strategies for designing effective major learning and developing competencies related to the work environment.