• Title/Summary/Keyword: Accounting Skills

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Determinant Factors for Fourth Industrial Revolution (4IR) Leadership Attributes: An Empirical Study from Malaysia

  • DAUD, Salina;WAN HANAFI, Wan Noordiana;MOHAMED OTHMAN, Nurhidayah
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.9
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    • pp.301-311
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    • 2021
  • Most leadership styles are generally designed to enhance the cognitive and behavioral skills of leaders with the implicit assumption that this would ultimately translate into high performance. As we are moving towards Industry 4.0, organizations must employ leadership styles that will help the organization succeed. Thus, the objective of this paper is to confirm the determinant factors for Fourth Industrial Revolution (4IR) leadership attributes in Malaysian manufacturing companies. Stratified sampling was used to select the sample. Data was collected using the online survey method, where the response rate was 43 percent. The respondents consisted of respondents aged from 31-40 years old, with 69 respondents. In terms of race, the highest number of respondents are the Malays. Questionnaires were distributed to middle and top-level managers from manufacturing companies which were listed in the Federation of Malaysian Manufacturers (FMM). Confirmatory Factor Analysis (CFA) was used to confirm the reliability and validity of the construct. Based on the analysis, 66 items could be used to measure the 4IR leadership attributes. The validation of 4IR leadership can also provide predictive implications on improving leaders' performance, given the different attributes confirmed by the findings.

The Impact of Government Support on Family Farm - A Chain Mediation Model: Empirical Evidence from China

  • YANG, Mei;GAO, Jing
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.1
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    • pp.325-332
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    • 2022
  • The aim of this research is to use a conceptual model to experimentally evaluate the mediating impact of government financial and training support on structural social capital and non-financial performance of family farms. Questionnaires were used to collect data from family farms in Guangxi, China, from August 25th to September 8th, 2021. There were 759 valid responses, accounting for 94.99 percent of the total number of respondents. The scales' reliability and validity, and the research's mediating effects and hypotheses, are tested using SPSS 22.0 and AMOS 26.0. The findings suggest that the impact of government financial assistance on family farms' non-financial performance cannot be substantiated. The intermediary chain connection of financial and training support, on the other hand, has a significant mediating effect between structural social capital and family farm non-financial performance. Direct financial assistance could be thought to encourage family farms to rely too much on funding, making them less competitive in market competition, innovation, and long-term operations. According to the conclusions of the study, government assistance to family farms could take a variety of forms, including providing diversified skills training programs in farming practices, managerial skills, and other areas.

An Analysis of Factors on College Students' IT Technology Startups will (대학생의 IT 기술창업의지 영향요인 분석)

  • Joun, Hyang-Soon;Shim, Sang-Oh
    • Journal of Digital Convergence
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    • v.12 no.9
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    • pp.1-7
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    • 2014
  • Entrepreneurship and entrepreneurship courses, including my recent absence undergraduate entrepreneurship-friendly system is activated, the spread of technology startups to be scanning my college. However, the college is successful technology startups to take place in order to be solved many problems still exist. In this paper, we have a hard job and continuing high unemployment and social environment college students majoring in IT technology to enable the establishment of the control action for the establishment and analysis of influencing factors. In particular, IT college students majoring in technology startups will affect students' technical skills and characteristics of entrepreneurs and Entrepreneur's motive, entrepreneurship environment outside the extraction and evaluation items such as IT skills to analyze the impact of entrepreneurship. In analysis result, IT major career college students interested in entrepreneurship as an alternative to the higher technology, technical skills and characteristics of entrepreneurs and start-motivated alternative to independence and had an impact on employment. In addition, the university was founded in tech startups according to the environment of entrepreneurship education has a lot of outside influence.

Development of Teaching Methods for Competency Development in Business Class (경영수업을 위한 역량육성형 교수법 개발)

  • Sung, Haengnam
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.13 no.3
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    • pp.83-104
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    • 2017
  • It is the approach of development of teaching methods for competency development in business class. This study distinguishes areas that can be commonly applied to many business subjects. And we derive core competencies from the basic skills of NCS. The results of this study are as follows. First, we have established an opportunity to distinguish the subject field of business administration(personnel/organization/strategy, production/operation management, marketing, financial/finance/insurance, accounting, MIS). Second, we have proposed guidelines for the setting of the each subject goals and the setting of the professor's competency. Third, we have summarized teaching method which are studied as valid in business class(lecture method, problem based learning method, action learning teaching method, and management simulation teaching method) and we suggested how to apply teaching methods to the each subject.

Activity-Based Costing and Management Applied to Occupational and Environmental Health (산업보건 및 환경분야에 대한 활동기준원가계산 및 관리의 응용)

  • Park, Doo Yong;Brandt, Michael T.;Levine, Steven P.;Paik, Nam Won
    • 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.

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A Study on the Factors affecting Child Adjustment (아동의 초기 유아원 적응에 영향을 미치는 변인 연구)

  • 김지은
    • Journal of the Korean Home Economics Association
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    • v.34 no.4
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    • pp.119-131
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    • 1996
  • The relationship of maternal separation anxiety, availability of support system and child gender to initial preschool adjustment was examined. Data were collected on 72 middle-class Korean children(35 boys, 37 girls) between the ages of 31 months and 60 months who were entering preschool. Subjects were from intact families, all with non-working mothers. Mothers completed the Maternal Separation Anxiety Scale(MSAS) and indicated the number of extended family members in the home as an index of social support. Classroom teachers completed the Preschool Behavior Questionnaire (PBQ) for each child after the first 2 weeks and again after 6 weeks of school. Each child was observed by the research team during the first 2 weeks of school and again after the 6th-week using the Child Observation System (COS). Applying the COS observed behavior was classified as being in the dependent, neutral, or active mode. All instruments were culturally relevant as validated by Korean experts. Maternal Separation Anxiety was a significant predictor for girls only, accounting for 11% of initial COS variance (p=<.05). In contrast, social support was a significant predictor for boys only, accounting for 28% of initial PBQ variance when entered after MSAS(p=.005). A significant difference between initial and 6th-week adjustment was obtained in the expected direction on the COS with behavior improving with time (t=-4.06, p=.001). Although a significant difference between initial and 6th-week PBQ adjustment was also obtained (t=-3.63, p=.001), it was not in the direction expected, problematic behavior were found to increase with time. Cultural and developmental factors help explain the findings. Given the patrilineal social system in Korea, boys are highly preferred over girls. Thus the at-home support system, comprised primarily of grandparents, may have a significant influence on school adjustment particularly of first-born sons. In contrast, since girls are viewed as fragile and vulnerable, mothers may express greater separation anxiety about girls. Finally, as would be expected, older children may be able to develop coping skills more readily than younger ones, as child adjustment on the COS significanlty improved over the 6-week period.

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Identification and Prioritization of the Driving Factors of Labor Productivity in the Melli Bank: Iranian Scenario

  • Bahrami, Mostafa;Salehi, Mahdi;Akbarzadeh, Mohsen;Morsali, Alireza
    • The Journal of Industrial Distribution & Business
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    • v.4 no.1
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    • pp.5-10
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    • 2013
  • Purpose - Labor productivity is extremely important to the profitability and competitive advantage of organizations that provide services to customers, such as banks. This study investigates the factors driving labor productivity in Iran's Melli Bank. Research design, data, methodology - Five managerial, psychosocial, cultural, and individual factors are identified and their relative importance for labor productivity prioritized using AHP. The required data are then collected through a questionnaire designed for a pairwise comparison of the driving factors of labor productivity and their subcategories. Results - The study outcomes reveal that the managerial and individual factors are the most important. Specifically, the most important factors in increasing labor productivity in the branches of Melli Bank are having a competent supervisor, promotion opportunities, fair working conditions, conscientiousness, the right tools, and a correspondence between skills and work. Conclusions - Implementing AHP using Expert Choice software revealed that, among the driving factors of labor productivity (i.e., managerial, psychosocial, cultural, environmental, and personal), managerial factors were considered the most important by the respondents.

A Study on the Design of a Textbook for an Education of Korean Apparel Merchandisers. (한국 어패럴 머천다이저 육성 교재 체제 수립에 대한 연구)

  • 유연실;오현정
    • Korean Journal of Human Ecology
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    • v.3 no.2
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    • pp.101-111
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    • 2000
  • The purpose of this study is to examine needed abilities of Korean apparel merchandisers and to propose a basic design of textbook for an education of Korean apparel merchandisers. For this purpose. the role and needed abilities of Korean apparel merchandisers'. and the contents of other textbooks under same topic were examined. Data of Korean apparel merchandisers'abilities to execute their role were collected by interviewing 7 apparel merchandisers who work for major Korean apparel manufacturers. Korean apparel merchandisers are expected to have following abilities : comprehensive and analytic Judgement. knowledge of clothing and textiles. deep understanding of the apparel market, budget planning and accounting. cooperation in the execution of tasks, ability of summarizing data, healthcare, and computing skills. The textbook is divided into five parts. The titles and brief description of them are as follows : Part I - Introduction Basic concept and composition factors of apparel merchandising and the role of apparel merchandisers in Korean apparel industry will be discussed. Part II - Apparel Merchandising Environment The structure of apparel manufacturers and apparel industries In Korea. other environmental factors, and apparel consumer behavior will be investigated. Part III - Apparel Market Analysis Market segmentation. brand evaluation, product positioning. target market strategies, and market research will be investigated. Part IV- Apparel Merchandising Apparel merchandising processes will be introduced and explained in detail. Part V - Global Apparel Merchandising Global apparel merchandising environment and strategies. and global sourcing and marketing will be discussed.

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Successful Transition from Pediatric to Adult Care in Inflammatory Bowel Disease: What is the Key?

  • Kim, Jeongseok;Ye, Byong Duk
    • Pediatric Gastroenterology, Hepatology & Nutrition
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    • v.22 no.1
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    • pp.28-40
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    • 2019
  • The incidence of pediatric-onset inflammatory bowel disease (IBD) is on the rise, accounting for up to 25% of IBD cases. Pediatric IBD often has extensive bowel involvement with aggressive and rapidly progressing behavior compared to adult IBD. Because IBD has a high morbidity rate and can have a lifelong impact, successful transition from pediatric to adult care is important to maintain the continuity of care. Furthermore, successful transition facilitates appropriate development and psychosocial well-being among patients, as well as comprehensive and harmonious healthcare delivery amongst stakeholders. However, there are various obstacles related to patients, family, providers, and organizations that interfere with successful transition. Successful transition requires a flexible and tailored plan that is made according to the patient's developmental abilities and situation. This plan should be established through periodic interviews with the patient and family and through close collaboration with other care providers. Through a stepwise approach to the transition process, patients' knowledge and self-management skills can be improved. After preparation for the transition is completed and the obstacles are overcome, patients can be gradually moved to adult care. Finally, successful transition can increase patients' adherence to therapy, maintain the appropriate health status, improve patients' self-management, and promote self-reliance among patients.

Herding Behavior Model in Investment Decision on Emerging Markets: Experimental in Indonesia

  • RAHAYU, Sri;ROHMAN, Abdul;HARTO, Puji
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.1
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    • pp.53-59
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    • 2021
  • This research aims to examine the model of investor herding behavior in making investment decisions in the Indonesian capital market, which is influenced by social and information impacting on the value of the Book Value Per Share (BVPS). The latest stock market conditions show that most investors make the same error pattern in making investment decisions that result in losses. The experiment involves two independent variables, namely, information about BVPS and social influence. This study used a 2×2 factorial design laboratory experimental method. Data collection was carried out through treatment of a sample of 100 individual investors listed on the Indonesia Stock Exchange. Univariate Two-Way Analysis of Variance (ANOVA) statistical tool was used to test the independent variable on the dependent variable. Research results showed that the social influence originating from expert investors is more influential than the Book Value Per Share (BVPS) information on the behavior of herding investors in making investment decisions. These findings suggest that investors know their psychological factors, thereby increasing self-control and investment analysis skills. Further research can use psychological bias and other indicators of accounting relevant information such as Earning Per Share (EPS) to test herding behavior in investment decision making in the capital market.