• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.977-985
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• 2021

The main aim of the study is to provide empirical evidence about the association between stock market exchange data and weighted price index. This research utilized monthly reported data from the Amman stock exchange market (ASE) and the Central Bank of Jordan (CBJ). The weighted price index was employed as the dependent variable and the independent variables were weighted price index (WPI), turnover ratio (TOR), number of trading days (NTD), price-earnings ratio (PER), and dividends yield ratio (DY). The time period of the study was from January 2015 to October 2020. The study's methodology follows a quantitative approach using the multiple regression method to test the hypotheses of the study. The final results of the study provided conclusive evidence that the market-weighted price index is strongly and positively correlated to three predetermined variables, namely; turnover ratio, price-earnings ratio, and dividend yield but no evidence was obtained for the effect of the number of trading days. The finding of the current study proved that the market price index is not only influenced by macro factors, but also by other variables assumed to not beneficial for the judgment of price index movements.

• Journal of Digital Convergence
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• v.19 no.12
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• pp.273-280
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• 2021

The purpose of this study is to provide implications for fiscal policy by comprehensively examining the relationship between the on-campus retention and university soundness items of four-year private universities in the context of financial contraction of private universities due to suppression of tuition increase. Multiple regression analysis was performed to analyze the correlation of variables and the effect of financial soundness items on accounting indicators using SPSS 25. First, private university's on-campus reservations had an effect on accounting index items. Second, financial soundness items had an effect on accounting index items. Third, the financial condition factors influenced the change of accounting index by the location of the university. Fourth, according to the size of students, financial conditions had an effect on the change in accounting indicators. Government investment and support for private universities should be changed to a paradigm of securing finance through establishment of a development plan, rather than financial support through reduction of quota, and survival should be sought through income diversification policy strategies.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.129-137
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• 2021

This paper aims to analyze whether company characteristics are potential determinants of human resource accounting (HRA) disclosure practices by Vietnamese listed companies. It examines the human resource disclosure level of 204 companies by content analysis of these companies' annual reports. The study has relied on a multiple linear regression to test the association between a number of corporate attributes and the extent of human resource disclosure in companies' annual reports. The extent of human resource disclosure was measured using unweighted human resource disclosure index. The explanatory variables considered in this study were firm size, firm age, profitability, leverage, industry profile, and auditor type. The results revealed that the most influential variable for explaining firms' variation in human resource disclosure is firm size followed by firm age and profitability. Thus, it can be concluded that firm size, firm age and profitability are major predictors that may affect the variety of HRA disclosure practices on firms listed in the Vietnam Stock Exchange. However, neither industry profile nor auditor type seems to explain differences in human resource disclosure practices between Vietnamese listed firms, indicating that company's industry profile and auditor type are not a matter for the company to disclose HRA information.

• Journal of agriculture & life science
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• v.43 no.4
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• pp.45-51
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• 2009

Production cost in agricultural accounting has been utilized as an index for determining appropriate prices of agricultural products, establishing agricultural policies and providing extension services for farmers. However, it is necessary for the concept of cost accounting to introduce in establishing farm planning and consulting farmers' management. In this paper, I review problems associated with costing rules which are considered as criterion for accounting cost in agriculture and suggest directions for cost accounting in agricultural management.

• Journal of Korean Academic Society of Home Health Care Nursing
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• v.26 no.1
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• pp.81-90
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• 2019

Purpose: In accordance with changes in the healthcare environment, it is necessary to understand managerial cost accounting for nurses. This study aimed to develop educational components of managerial cost accounting for nurses. Methods: This study is comprised of a comprehensive literature review, nominal group technique using focus group interview, audit by an expert group, and priority analysis. Results: The comprehensive literature review identified 15 educational components of managerial cost accounting. In the nominal group technique, the participants finally agreed on eight educational components of managerial cost accounting for nurses. The average content validity index of these components was 0.99. "Activity-based costing" scored the highest for relative importance (15.7%). Conclusions: These results can be used to develop an education program to strengthen nurses' managerial cost accounting competencies. Furthermore, it will be helpful to use a basis for the development of cost management curricula for nursing students and on-the-job training courses of nurse managers and executives.

• Korean Business Review
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• v.4
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• pp.25-50
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• 1991

A management planning is an index to accomplish the goal of business enterprise and a managing guide of the top manager. It is a top manager's authority with he gives directions at the beginning of the budget year and has something to do with a responsible accounting. If we correlate this management planning with an area of accounting, we can subdivide it into followings; production and marketing schedule, demand-supply program of raw material, demand-supply program of the personnel and lobor cost program, facility investment program, balance fund program, profit and loss, and financial position program. I think, in the field of accounting for the sake of the management planning, there are motivation accounting, responsible accounting, divisional system accounting, evaluating accounting and so on. A management planning should be accomplishe and as it is accomplished, a business is going to be grown up and developed. Especially, it must be set up on the ground of the long-term strategies. When the accomplishment through the management planning, which is a social responibility that all the business enterprise are seeking after, is attained, it makes the development of business possible and we cannot dent that it is closely connected with the national economic development.

• Proceedings of the Korea Water Resources Association Conference
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• 2006.05a
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• pp.889-893
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• 2006

현재 우리나라는 유역전반에 걸쳐 얼마나 많은 유량이 사용되고, 어디에서 사용되며 저류되어 있는지, 생태유지 등을 위해 얼마나 많은 유지 유량이 필요한지, 현재 어느 정도의 유량이 확보되어 있는지 등에 대한 검증된 자료들이 전무한 실정으로 향후 수자원 관리에 있어서 효율적 관리가 매우 어려운 입장이다. 따라서 본 연구에서는 21세기 프론티어 사업의 일환으로 수행중인 '유역 물관리 운영 기술 개발' 과제를 통해 산출된 금강유역의 소유역별 용수이용량 및 유출량 자료 등을 토대로 소유역별 시공간적 물이용 상황을 파악하고 물 관리 지표들을 산정함으로서 효율적인 운영이 가능하도록 하고자 Water accounting을 실시하여 시공간적 Water accounting지수를 산정함으로서 효율적인 운영이 가능하도록 하고자 한다.

• Journal of Digital Convergence
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• v.14 no.8
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• pp.105-113
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• 2016

This study analyzed and verified panel data based on CSMAR (China Stock Market & Accounting Research) DB from 2002 to 2014 in order to find out significant differences of conservative accounting before and after Chinese companies adopted international accounting standards. Financial changes in companies can occur at the point of change in accounting standards, and as the difference would affect conservative accounting, it is important to understand conservatism in financial transaction. In this study, earnings per share and price, return on equity, and debt ratio were measured. As a result of analysis, conservative accounting has increased after the introduction of accounting standards, and as the debt ratio was higher, the proportion of conservative accounting was higher. Thus, at a certain point of change in accounting standards, companies apply conservative accounting in order to improve reliability in an unstable future financial environment. Therefore, this study is expected not only to practically influence business practice in changes in GAAP rules but also to provide useful guidance for future studies.

• Journal of Digital Convergence
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• v.12 no.2
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• pp.143-149
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• 2014

Currently, despite the quantitative growth of domestic journal, objective and metric criterion to evaluate the contents and quality of those journals is inadequate. As a result, depending on a foreign citation index like SCI to evaluate the research result is causing some problems such as, thesis of an excellent standard being presented and published in foreign countries, thus, neglecting journals written in Korean. Hereat, the Korea Citation Index(KCI) is constructing a database of the journals published by academic associations; scientific paper information, articles information, and bibliographic, analyzing the quoting relation. Consequently, KCI is providing the basic information and the corresponding quoting relations of journals and papers on its webpage. This study compares the impact level of domestic accounting related journals by KCI and analyzes the network among journals using the cross-citation frequency from a social network analysis point of view. As a result, Accounting-related journals are now more desirable than the location in order to have a variety of interdisciplinary research needs to be encouraged. Through this exchange of other disciplines and actively made, which is the phase of apparent accounting-related journals expect to be greatly enhanced looks.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.103-112
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• 2022

This study aims to obtain empirical evidence regarding the link between tax avoidance (TA) and the readability of financial statements. This is a quantitative research using Ordinary Least Squares regression analysis which is then processed using STATA 14.0. A total of 278 companies listed on the Indonesia Stock Exchange during the period 2017-2019 is the data of this study. In detecting TA in a company, this study uses the ETR and CashETR and for the measurement of financial statement readability, this study uses gunning fog index and length of the document. The findings of this study suggest that tax avoidance and clear financial statements are mutually exclusive in the sense that when tax avoidance is practiced, companies will tend to conceal the information conveyed by financial statements. In other words, it is concluded that the more a company engages in tax avoidance, the lower the readability of the company's financial statements. This study provides in-depth evidence that tax avoidance is indirectly related to the disclosure of information by the company. Users of financial statements will realize that the company seeks to make disclosures that are in their best interests to avoid their tax avoidance strategy being detected.