• Asian Journal of Business Environment
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• v.7 no.2
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• pp.5-16
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• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.193-207
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• 2022

The purpose of this study was to find out what factors influence the preparation of financial statements in accordance with the International Financial Reporting Standards (IFRS) for Vietnamese businesses. The survey included 150 enterprises, including parent companies of state-owned economic groups, parent companies that are listed companies, large-scale public companies that are unlisted parent companies, and enterprises with 100 percent foreign direct investment, that will apply IFRS voluntarily from the year 2022 and switch to the mandatory application from the year 2025 (Ministry of Finance, 2016). The survey was carried out with the help of the Google Form tool, and the data was processed using EFA and regression analysis methods on the SPSS 22.0 software. The findings show, for enterprises in Vietnam, that six factors influence the preparation of financial statements in accordance with IFRS, ranked in order of influence from high to low: (i) Related party requirements; (ii) Professional qualifications of accountants; (iii) Roles of enterprise managers; (iv) Forms of capital ownership in enterprises, (v) Institutional regulations, and (vi) Operational characteristics of the enterprise. In addition, the study also shows that, for enterprises in Vietnam, the requirements of related parties are an important factor to promote the preparation of the financial statements of enterprises according to IFRS.

• Journal of Society of Preventive Korean Medicine
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• v.5 no.1
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• pp.10-30
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• 2001

Oriental medicine needs to be armed with theories on health-improvement concept under it and basic data matching its views, in order to participate in the health-improvement service in industrial work places. The Orient medicine health-improvement program defines factors that determine individuals' lifestyle, and provides information and technologies for workers to practice in life. To that end, this research compares and analyzes health-improvement concept and health care, defines relations between individuals' health state and their lifestyle as the basic data needed to perform health-improvement business for workers. 1. The subjects employed for this research is categorized into; by gender, males 52.1% and females 47.9% with no big difference between them; and by age, 20s, 6.1%, 30s. 33.9%, 40s, 34.1%, and 50s, 24.8% with 30-50 accounting for most of it. By marriage status, unmarried represents 7.1%, and married 79.1% with most of them married; by revenue, under one million won represents 3.0%, 1-2 million won 26.4%, 2-2.49 million won 11.2%, above 2.5 million won 11.2%, and 1-2.5 million won a majority. By living location, owned houses represents 65.4%, rented houses 14.7%, monthly-rented 9.5%; and by education, elementary and middle school represent 16.9%, high school and its dropouts 22.6%, and junior college and higher 51.6%, with high school and higher occupying most of the group. 2. By job, office workers and managerial workers represent 12.3%, part-timers 21.0%, manual workers 11.4%, jobless 0.6%, professionals 35.6%, service 0.6%, housewives 8.4%, and equipment/machinery operation/assemblers 10.1%. Of this, jobless and part-timers, totaling three, are dropped from this research. By years worked, 0-3.9 years represents 9.7%, 4-7.9 years 6.7%, 8-14.9 years 18.4%, above 15 years 28.7%, and no respondents 36.5%. 3. The degree of the subjects practicing life-improvement lifestyle, on a scale of 1 to 4, is an average of 2.69, personal relations 3.04, self-realization 2.92, stress management 2.76, nutritional state 2.73, responsibility for health 2.47, and athletic activities 2.18, with personal relations earning the highest points and athletic activities the lowest. As for factors influencing health-improvement lifestyle, there is no significant difference between gender, age, and marriage status. Meanwhile, there is significant difference between revenue, dwelling pattern, education level, etc. That is, higher income-bracket, owned houses, rented houses, monthly-rented houses, and higher-educated, in this order, show higher average in health-enhancement lifestyle. By job, housewives, manual workers, office workers, professionals, equipment/ machinery operation/ assemblers, and part-timers, in this order show higher points, while there is no difference with significance by years worked. 4. Factors that affect health-improvement lifestyle are shown below. Self-realization is influenced by age, marriage status, type of dwellings, and level of education; responsibility for health by type of dwellings; athletic activities by gender and age; nutrition by age, marriage status and type of dwellings; personal relations by marriage status; and stress management by type of dwellings. 5. Areas with high points by job show this: in self-realization, office workers, manual workers, housewives, professionals, equipment/ machinery operation/ assemblers, in this order, show difference with significance; in the area of responsibility for health, manual workers, housewives, equipment/ machinery operation/ assemblers, professionals, office workers and part-timers, in this order, do. In athletic activities, manual workers, housewives, office workers, professionals, equipment/ machinery operation/ assemblers, and part-timers, in this order, show difference with significance; in nutrition, housewives, office workers, manual workers, professionals, equipment/ machinery operation/ assemblers, and part-timers, in this order do; and in stress, housewives, office workers, manual workers, professionals, equipment/ machinery operation/ assemblers, part-timers, in this order do. By years worked, more years showed higher points in the area of responsibility for health and nutrition; in the area of athletic activities, above 15 years, 4-8 years, below 4 years and 8-14 years, in this order, show higher points; and no difference shows in realization, personal relation, and stress area. 6. To look at correlation between overall and divisional health-improvement practice degree, this researcher has analyzed it using Person's correlation coefficient. Self-realization, responsibility for health, athletic activities, nutrition, support for personal relations, and stress management show significant correlation with the sub-divisions, while all health-improvement lifestyle shows significant correlation with the six sub-divisions.

• Journal of Korean Public Health Nursing
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• v.3 no.2
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• pp.5-46
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• 1989

The current medical payment Insurance Rates in Korea stipulate charges for medical treatment by the doctor, pharmaceutist, medical technician and maternity nurse. But unfortunately didn't specify those charges for nursing done by the professional nurse. Only basic nursing fee is accounted insufficiently in current medical insurance fee schedule. therefore, Being face with covering entire people by medical insurance by 1991, It seems that the problems pertaining to operating the hospital and medical insurance system would be incessantly expanded in that no mention is made of medical charges rendered by major medical producer service in the current system, For that reason, this study made an attempt to clarify the importance the professional nursing puts of the current medical payment. The purpose of this study was to accounting nursing fee which diveded into the current medical fee schedule. (Method) 1. Data collection; Importance and difficulties in nursing activities was conducted in 'S' National University Hospital. Total nursing activities were selected 72 items which included direct care and indirect care. This study was conducted to evaluating the degree of importance and difficulties according to nursing activities through questionnaire to 204 RN. and so relative difficulties (acuity) were computered because the nursing cost level of each nursing service was differently established by the equivalent coefficient according to degree of relative difficulty and time required. 2. Calculation of cost according to nursing activities; After 47 nursing activities were selected in General surgery nursing units, calculation of nursing cost was as follows Cost of Nursing activity = (relative difficulty X Average hourly wage and benefits of nurse) + material cost of nursing -t- Average nursing administration cost So, Calculated cost by nursing activities was compared to current non-insured and insurance rate. 3. Calculation of nursing cost by K - DRG ; Total of 578 patients who were hospitalized in General Surgery units from January to March 1988 ware classified by K - DRG After estimation of total nursing cost based on the K-DRG, verified the appropriateness of basic nursing fee in medical insurance rate (Results) 1. Analysis of degree of importance and difficulties were 4.16 and 3.67 based on 5 point scale. This score were judged that it is worthy specifying the nursing fee 2. The nursing cost of 47 nursing service items in general surgery patients showed that the average cost of nursing activity was \1374.5 and The lowest cost was \217 of 'oral administration nursing' item, The highest cost was \11,025 of 'saline enematill clear' item 3. The result of comparison between the calculated cost by nursing activities against the current non-insured and insurance rate showed that 13 items(27.7%) involved to payment of insurance rate, 9 items(19.1%) involved to non-insured rate, remainder 25 items (53.2%) were not charged anywhere of total 47 nursing activities 4. When calculated cost by nursing activities was 100. current insurance rate was 62.3, non-insured rate was 176.6. Therefore this showed that most of non-insured rate were higher than calculated nursing cost. The insurance rate, however, were lower than it. Reim-bursement was imputed to non-insured patients. So the current rate system became estrainged from cost system. When Remainder 25 items of nursing activities compared' to \1390 of daily basic nursing fee per patient belonged to payment as a insurance fee schedule, basic nursing fee schedule was 1-2% of calculated cost of nursing activities. Therefore it showed that nursing fee was not counted adequately in it. 5. Nursing cost by K-DRG estimated in chart review based on counting number of nursing activities and length of stay The result showed that average amount of total nursing cost was \183828.1 Comparison of nursing cost calculated by K- DRG and basic nursing fee schedule showed that only 12.3% of nursing cost was charged (Conclusion) From the above research result, It is fact that nursing prime cost should be estimated more accurately and included adequately in current medical payment system. The payment system of nursing activities should be introduced not only nursing activities of drug administration and injection fee belonged to insurance fee schedule but also most nursing activities belonged not to mekical fee schedule. Even if introducing payment system of nursing activities, It should be estimated scientific method of Accounting nursing cost So nurses could offer nursing care of good quality, thereby they could make a great contribution not merely to the convalescence of the patient but to the promotion of the people's health.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.6 no.1
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• pp.144-155
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• 1996

During the 1990s the workplace has grown more complex and business competition has increased world-wide. All organizations, whether for-profit or non-profit have been forced to respond to market changes. More advanced information and technology, greater product diversity, shorter product life cycles, increased quality requirements, more regulation oversight, decreasing productivity, more competitors, and increasing overhead costs have motivated organizations to focus on ways to deliver products cheaper, better, and faster. Many organizations are searching for ways to reduce costs through downsizing, reengineering business processes, implementing quality management, outsourcing, and improving cost management. Support departments that provide services internal to an organization such as human resources, legal, and environmental, safety, and health (ES&H) are often the first organization targeted for cost reduction and cost control initiatives because these functions are part of a rapidly increasing overhead cost. Recently, ES&H functions are incresingly being integrated into the business of business to contribute value to organization beyond mere compliance with ES&H regulations. The discussions and development of the ISO compatible Environmental Management Standards or Occupational Safety and Health Management Standards is another impetus to integrate ES&H function into the business of business. Thus, ES&H professional need new skills to analyze the cost of their function and communicate the value of the products and services they provide. In recent years, the need for and the importance developing cost management and business skills by ES&H professionals have been emphasized in the literature. Communicating with decision makers in terms of cost and value to the organization, and by using business language and business arguments is the first step toward effectively integrating ES&H activities into the business of business. Activity-based costing (ABC) is a cost management method that measures the cost of a product or service based on the actual use of resources by activities, and based on the actual amount of activities used to produce a product or service. ABC is recommended as a tool for managers of ES&H organizations to determine the cost of developing and providing ES&H products within a for-profit firm or non-profit agency. This paper discusses the trend of integration of ES&H functions into the mainstream of business activities within an organization. The general principles of treditional cost accounting are presented as a bases for understandging why and how ABC will provide more accurate estimates of cost. The principles and concepts of ABS are presented as a tool for determining more accurately the true cost of ES&H products and services.

• International Journal of Computer Science & Network Security
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• v.24 no.7
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• pp.128-142
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• 2024

Creation and implementation of export-oriented strategy is an urgent issue of economic development of any country. In an export-oriented model of economic development, exports should be a means of promoting economic growth and a tool to strengthen existing and potential competitive advantages. Agricultural production is the key factor in exports and the source of foreign exchange earnings in many countries. However, the export potential of agricultural producers may be inefficiently fulfilled due to the heterogeneity of countries in terms of economic development, trade relations and border policy. The aim of the research is to study the nature, main trends and problematic aspects of fulfilling the export potential of agricultural production in the context of aggravating food crisis. The study involved general scientific methods (induction and deduction, description, analysis, synthesis, generalization) and special (statistical method, economic analysis, descriptive statistics and interstate comparisons, graphical method). The need to ensure food security by countries around the world urges the importance of the agricultural sector as a catalyst for economic development, sources of foreign exchange earnings, investment direction, etc. The study of agricultural specialization led to the conclusion that wheat and sugar are goods with the highest export potential. It is substantiated that the countries of South America, OECD, North America and Europe have the highest level of realization of export potential of agricultural production, and African countries are import-dependent. In addition, the low export orientation of Africa and Asia due to the peculiarities of their natural and climatic conditions is established based on the assessment of export-import operations in the regional context. The internal and external export potential of each of the regions is analysed. Economic and mathematical simulation of assessing the impact of the most important factors on the wheat exports volumes was applied, which allowed predicting wheat exports volume and making sound management decisions regarding the realization of the export potential of agricultural companies. The inverse correlation between the exports volume and wheat consumption per capita, and the direct correlation between the effective size and area of land used for wheat cultivation was established through the correlation and regression analysis.

• Journal of Applied Tourism Food and Beverage Management and Research
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• v.8
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• pp.21-33
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• 1997

This study reviews the scientific management theories and discusses those theories within the food service industry. By providing the principles and the practical implications of the theories on the food service industry, this study tries to identify their philosophies and usefulness to the industry so that the managers in the industry use them in their dylmanic operations. In the fastly changing modern globalized world, we now face a situation where it's becoming more and more difficult to mange a restaurant business. In order to build a food industry business that can maintain a continuous development in today's business environment, one will have to apply the professional management theory in a cost-reduce strategy. It is more important though to have managers, organization members, in short, any person who can work to be motivated in accomplishing these two major issues-income increase and cost reduction. In this erawhere it's getting so difficult for researches on possible strategies for these business managers to overcome their difficulties. It is for certain that in the upcoming second millenium the travel and tourism industry will be one of the world's biggest industry worldwide. Korea's hotel industry has developed since the 1988 Seoul Olympic Games and has shown great amount of competition within the same business. Thus managers have become acquainted with the "know-how" strategy and the practical and scientific managemnet theories were introduced. This helped not only to increase income but also to maximize profit. However, rather than concentration on the "Hard-ware" aspect "Soft-ware" related professional management strategies were developed along with professionalism and human service were emphazied. As such, the actual cost of food and beverages are for the hotel industry business managers the biggest shortterm expense item. Due to the natural state of food items, there is a great chance of "Loss" in preservance, and this is the reason it is complicated to effectively maintain food. As a consequence, very often, the failure to managea hotel or restaurant depends on the capability of the food and beverage preservance mangement: on how they are able to manage effectively the original price of food and beverage. Finally, the main problem of the original price management of food and beverage in Korean hotels are: a) No fixation of set price b) The difficulty to calculate the price difference between a set price and an original price. c) Lack of professinalism in managing the food and beverage original price. d) Lack of perception of the highest ranking management personnels. So as to reform these matters it is necessary to : a) Reform on the management accounting system b) Emphasize to the people in charge on the idea of original price management c) Reinforce original price mangement prevention and assurance of indepedent inspection rights d) Reat manpower

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.14 no.3
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• pp.111-127
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• 2019

The "fourth industrial revolution" is changing society as a whole. Public innovation is needed to enhance national competitiveness. Amid these times' demands, the "maker movement," a new form of DIY movement that has revived since 2000, is regarded as a "popular innovation activity" that can respond to changing needs. In particular, "Makerspace," a significant activity area for the maker's movement, is drawing attention as a place where "Maker" shares each other's knowledge and resources, and share results. Makerspace has recently expanded its functions into a 'public innovation platform' or (preparation) start-up preparation space for start-ups. South Korea has also supported various types of "Makerspace" since 2010 as a policy for fostering an innovation base. The Ministry of Small and Medium Venture Business has been pushing for expansion of Makerspace since 2018 and is providing support by dividing it into "general rap" and "professional wrap" and "zero to Maker" spaces for novice makers in the beginning and necessary stages of makers, while "professional rap" is divided into "Maker to Maker" spaces for professionals. This study is about Makerspace, space where makers are active among the topics related to manufacturers. Thus, in this study, significant domestic and international studies related to Makerspace have been investigated so far, and trends in related studies have analyzed. Based on this, the research needs and specifics of Makerspace, which has recently expanded its role and functions. In particular, the Commission intends to present the need for research on Makerspace and specific areas of study from a start-up management perspective to promote qualitative growth of Makerspace, which is changing into a popular innovation platform in the era of the fourth industry, and inducing a start-up management interest in new manufacturing industry types.

• The Research Journal of the Costume Culture
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• v.28 no.4
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• pp.527-543
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• 2020

The aim of this study is develop a state-funded education and training curriculum to contribute to the development of the fashion industry infrastructure. This will be achieved based on the service sector by the competitive clothing sales personnel and fashion startups. The study was conducted using a qualitative research method. The participants were 20 representatives of fashion-related companies and employees from one traditional market and two fashion outlets in Seogu, Gwangju. Data was collected from September 2015 to January 2017 by demand surveys and in-depth interviews. These were conducted on the same day at each clothing store office. In addition, existing literature was also reviewed. The collected data were first summarized into 64 meaning units from which three themes were derived by arranging, classifying, and analyzing the data. The findings of the study are as follows. First, the education and training curriculum for fashion job creation is aimed at job-oriented field-types with the objective of cultivating professional skills for online to offline fashion professionals. Second, the curriculum for fashion advisors was developed to consisted of 8 courses of 150 hours, including job knowledge, a foreign language, fashion-specific knowledge, fashion marketing & VMD, store management know-how, clothing repair, field trip, and internship. Third, the curriculum for fashion entrepreneurs consisted of 8 courses of 106 hours, including entrepreneurship, fashion practice, startup, field trip, finance & taxation accounting, marketing, social enterprise course, and internship.

• IE interfaces
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• v.17 no.4
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• pp.397-406
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• 2004

It is widely known that labor costs are continuously and rapidly growing in terms of the raw cost of products in Korea. The increased labor costs are degrading the competitiveness of dairy industry sector as in the other major industrial fields. Furthermore, the number of dairy farms is constantly decreasing while that of dairy cattle is increasing. Thus, mechanized and/or automated stockbreeding management systems are crucially required to support professional stockbreeding management, as well as to enhance the productivity of the sector. Hence this paper develops an IIS (Integrated Information System) for dairy cattle stockbreeding management. IIS is composed of five application modules and associated utility programs. The five modules are individual stock management, milking management, feeding management, propagation management, and disease management. The utility programs are involved in stock farm accounting, and handy unloading of individual stock data into a personal data acquisition device. Compared with existing foreign products, the developed system takes advantages of various stock body measurement data such as body weight, body temperature, milk conductivity, milking amount, and the number of walking steps. All the measured data are transmitted into a programmable logic controller that monitors and controls measurement devices. The transmitted data are finally aggregated into an integrated database located in the main personal computer. The integrated data are analyzed and reformed in the five modules of IIS, then, used for providing farmers with various farm states and information through application module scenes. Hence, IIS keeps the each module work in a systematic and compatible manner, while supervising the whole stockbreeding management system.