• Title/Summary/Keyword: Accounting Knowledge

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What Drives Residential Consumers Willingness to Use Green Technology Applications in Malaysia?

  • OTHMAN, Nor Salwati;HARUN, Nor Hamisham;ISHAK, Izzaamirah
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.10
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    • pp.269-283
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    • 2021
  • The government policies and initiatives to guarantee sustainable energy and clean environmental conditions contributed to the introduction of green technology electricity appliances in the market. This study sought to determine the physiological and socio-economics-demographic factors driving residential electricity consumers to use green technology electricity appliances, mainly solar PV, smart meter, electric vehicle, and battery storage technology. By understanding consumer intention, the investors of solar PV, battery storage, electric vehicle, and smart meter can estimate the demand and upscale the market for the corresponding products. For that purpose, the intention to use the solar PV, smart meter, electric vehicle, and battery storage function is developed by utilizing the combination of the theory of planned behavior, technology acceptance, and reasoning action. A reliable and valid structured online questionnaire and stepwise multiple regression are used to identify the possible factors that drive consumer behavior intention. The results show that the social influence, knowledge on RE, and perceived price significantly influence residential consumers' willingness to adopt the technologies offered. The findings of this study suggest that the involvement of NGOs, public figures, and citizens' cooperation are all necessary to spread information about the government's objectives and support Malaysia's present energy and environmental policies.

The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia

  • DEVI, Putu Nirmala Chandra;WIDANAPUTRA, Anak Agung Gde Putu;BUDIASIH, I Gusti Ayu Nyoman;RASMINI, Ni Ketut
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.3
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    • pp.1163-1169
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    • 2021
  • This study aims to obtain empirical evidence regarding the effect of the fraud pentagon theory on financial statement fraud. The novelty of this study is the use of factor analysis to consolidate the five elements of the fraud pentagon into just one factor, which, to the knowledge of the researcher, no one else has done to research the effect of pentagon fraud on financial statement fraud. This study uses both agency theory and fraud pentagon theory. The population of this study consists of state-owned companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. The selected companies total 20. Factor analysis and simple linear regression analysis method were used as research the methods. Based on the research results, it was found that the fraud pentagon theory had a positive effect on the financial statement fraud of state-owned companies listed on the Indonesia Stock Exchange. High level of the pentagon fraud on a company leads to a higher indication of financial statement fraud.

A study on the utilige of materials of bread (식빵의 원.부재료의 역할에 관한 연구)

  • 신길만;정진우
    • Culinary science and hospitality research
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    • v.4
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    • pp.389-411
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    • 1998
  • The consumption of bread as the principal food is increasing. The taste of bread depends on the components of raw materials. Though the knowledge about the raw materials of bread is important for the development of new products and the cost accounting, it is difficult to find the study on the role of raw materials in making bread. Therefore, the purpose of this study is to integrate the existing theoretical study on bread. Then, it will provide the basic knowledge on the raw materials in making bread in order to develop the technique of making bread.

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Modeling, Discovering, and Visualizing Workflow Performer-Role Affiliation Networking Knowledge

  • Kim, Haksung;Ahn, Hyun;Kim, Kwanghoon Pio
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.8 no.2
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    • pp.691-708
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    • 2014
  • This paper formalizes a special type of social networking knowledge, which is called "workflow performer-role affiliation networking knowledge." A workflow model specifies execution sequences of the associated activities and their affiliated relationships with roles, performers, invoked-applications, and relevant data. In Particular, these affiliated relationships exhibit a stream of organizational work-sharing knowledge and utilize business process intelligence to explore resources allotting and planning knowledge concealed in the corresponding workflow model. In this paper, we particularly focus on the performer-role affiliation relationships and their implications as organizational and business process intelligence in workflow-driven organizations. We elaborate a series of theoretical formalisms and practical implementation for modeling, discovering, and visualizing workflow performer-role affiliation networking knowledge, and practical details as workflow performer-role affiliation knowledge representation, discovery, and visualization techniques. These theoretical concepts and practical algorithms are based upon information control net methodology for formally describing workflow models, and the affiliated knowledge eventually represents the various degrees of involvements and participations between a group of performers and a group of roles in a corresponding workflow model. Finally, we summarily describe the implications of the proposed affiliation networking knowledge as business process intelligence, and how worthwhile it is in discovering and visualizing the knowledge in workflow-driven organizations and enterprises that produce massively parallel interactions and large-scaled operational data collections through deploying and enacting massively parallel and large-scale workflow models.

Knowledge Sharing Influence on Innovation: A Case of Textile and Garment Enterprises in Vietnam

  • HOA, Nguyen Dinh;THANH, Vu Ba;MAI, Vu Thanh;TUNG, Le Van;QUYEN, Huynh Vo Thuc
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.7
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    • pp.555-563
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    • 2020
  • The study seeks to investigate the relationship between knowledge sharing and innovation in garment and textile enterprises. While previous research has found many factors influencing knowledge sharing, little research has been done about the influence of knowledge sharing on innovation in enterprises in developing countries like Vietnam. In particular, the textile industry plays an important role in export, but outsourcing is accounting for a high proportion of trade; it is necessary to increase innovation in order to increase the competitive advantage by internal capacity. The data is collected from a survey of 245 employees at 20 textile and garment enterprises in Vietnam to study the knowledge sharing influence on innovation. The methodology includes pilot study and quantitative method. The pilot study tests the questionnaire on the respondents. The quantitative method applies SEM analysis to measure the knowledge sharing influence on innovation. The results identify eight factors that positively impact knowledge sharing: rewarding, teamwork, management support, joy of knowledge sharing, communication, trust, commitment, and information technology. This study also shows that knowledge sharing affects innovation. The main findings are discussed for textile and garment enterprises to apply innovative capacity in the context of increasing global integration.

Quality of Sexual Life in Married Women: Its Factor Structure and Determinants (기혼 여성에 있어서 성생활의 질: 그 요인 구조와 결정 변인)

  • Yang, Eun-Young
    • Women's Health Nursing
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    • v.13 no.2
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    • pp.77-87
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    • 2007
  • Purpose: This study was examined the quality of the sexual life among married women in terms of the factor structure of Sexual Quality of Life(SQOL) and evaluated the predictive value of 11 variables for SQOL. Method: Two hundred and ninety-three married women completed the Korean version SQOL scale with information on age, education, length of marriage, family income, health, sexual knowledge, coital frequency, harmony with family members, levels of affection, and general and sexual communication. Data were analysed with principal components and regression analyses. Result: The SQOL scale had two clearly defined factors, Negative Quality of Sexual Life and Positive Quality of Sexual Life, on which all scale items were significantly loaded, accounting for 54.3% of the total variance. Independent regression analysis showed all variables except education to be significant predictors of SQOL with interpersonal variables (general and sexual communication, affection and harmony with family members) being the most powerful predictors. However when the 11 variables were combined together in stepwise analysis, only 6 variables (general communication, age, affection, coital frequency, sexual knowledge and health) were significant, accounting for 39% of the total variance. Conclusion: The Korean version SQOL scale is a good measure to tackle SQOL in married women. To enhance SQOL, strengthening interpersonal interaction focusing on general/sexual communication, affection and harmony with family members seems to be more important than sexual activities and personal characteristics.

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Importance of Annual Report to the Shareholders: Empirical Evidence from Bangladesh

  • Khatun, Naima;Naima, Jannatul;Karim, Ziaul;Alam, Lamia
    • The Journal of Asian Finance, Economics and Business
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    • v.3 no.3
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    • pp.67-77
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    • 2016
  • Shareholders solely depend on annual reports to make investment, credit and other decisions. Investors expect that information should be reliable, relevant, comparable, consistent and thus easy to use for decision making. But whether the importance of annual reports to all shareholders is equally significant is a question of research. Thus, this research study tries to find out the importance of reading annual reports to the investors. A questionnaire survey is conducted on investors considering thirty one general shareholders and six brokers. This research based survey finds that most of the shareholders have no knowledge about accounting or finance and they have little knowledge about capital markets due to lack of training. This study also finds that general shareholders read an annual report at least moderately except value added statement, chairman's review, director's report and rumor. This study recommends human resource should be developed through adequate training, and annual reports should provide transparent and quality information which will ultimately increase the confidence of investors.

Cost Management of Ecotourism Programs: A Case Study of the Community Enterprises in Thailand

  • DUNGTRIPOP, Wilawan;SRISUWAN, Praphada
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.7
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    • pp.181-193
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    • 2021
  • Thailand's tourism industry contributed to over three trillion baht in 2019. Tourist attractions across Thailand attract tourists around the world with their natural scenery, lifestyles, and cultures, especially in those called "second-tier cities". Community enterprises play a vital role to drive the tourism industry to local areas. However, most community enterprises lack professional accounting knowledge. This research aims to provide guidelines for ecotourism cost management of community enterprises in Thailand. Participatory Action Research (PAR) was employed to investigate the current circumstances of the Banlaem enterprise by using in-depth interviews to identify problems in cost management. Then, the focus and small group meetings were organized to monitor and evaluate solutions. The results reveal that the cost of VIP-Two Days trip was generating the highest net profit and margin, followed by VIP-One Day trip, but net losses were detected on the Students-One Day trip, even though income was greater than the variable costs, revenues didn't cover fixed costs. Thus, accounting knowledge could be a major concern of these enterprises. They should systematically record revenues and expenses, set appropriate labor costs, reduce production costs by using seasonal seafood and make use of vegetables in their gardens, and price products according to their production costs.

Satisfaction of Undergraduates with Library and Information Science Course and Some Factors that Influence their Choice of the Programme

  • Umeozor, Susan Nnadozie
    • International Journal of Knowledge Content Development & Technology
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    • v.12 no.4
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    • pp.95-103
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    • 2022
  • This study was conducted to assess the level of satisfaction of undergraduates with the Library and Information Science (LIS) course and some of the factors that influence their choice of the programme. The population of the study was all the 400 level undergraduates in the Department of Library and Information Science, Faculty of Education, University of Port Harcourt. A structured questionnaire, made up of three parts, was utilized for data collection. The first part involved the level of satisfaction of the respondents with the LIS programme while the second and third parts involved the influence of parents and peers on the respondents' choice of LIS programme, respectively. Out of the 21 copies of the questionnaire distributed, 20 were retrieved indicating a 95.2% response rate with 75% (15) male and 25% (5) female. Data were analyzed using percentages and simple regression analysis. Results indicated that the respondents were highly satisfied with the choice of LIS programme and would recommend the programme to others. Parental influence on the respondents' choice of LIS programme was minimal accounting for 7.8% of the changes in the choice of the programme while peer influence on the respondents' choice of the programme was substantial accounting for 78.0% of the changes in the choice of the programme. The fact that the respondents were satisfied with their choice of career in LIS is a strong indication that they would be committed to providing excellent service in librarianship needed to cater for the mutated information requirements of the society.

Factors Affecting Reproductive Health Promotion Behavior among Female College Students (일 대학 여대생의 생식건강증진행위의 영향요인)

  • Kim, Hyun
    • The Journal of Korean Society for School & Community Health Education
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    • v.19 no.1
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    • pp.47-60
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    • 2018
  • Objectives: The purpose of this study was to investigate the sexual knowledge, sexual attitude and sexual autonomy related to reproductive health of female college student and affecting factors on reproductive health promoting behavior. Methods: The sample included 329 females students S university in D city. Data were collected from 24th to 28th of october, 2016 by using a structured questionnaire. The data were analyzed using a T-test, ANOVA, pearson's correlation and multiple regression analysis with SPSS 22.0. Results: The subjects' reproductive health promoting behavior differed according to the age, sexual experience, dating experience, form of high school. The subjects' reproductive health promoting behavior had positive correlations with sexual knowledge and sexual autonomy, and negative correlation with sexual attitude. Sexual knowledge was influencing factors on reproductive health promoting behavior accounting for 79.0%. Conclusions: Therefore, this result suggest that the developing reproductive health education programs based on the findings and providing the programs on their demands.