• Title/Summary/Keyword: Accounting Skills

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The Nexus of ICT, Manufacturing Productivity and Economic Restructuring in Vietnam

  • DUC, Dang Thi Viet;NGUYEN, Phuoc Van
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.9
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    • pp.235-247
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    • 2021
  • The objective of this paper is to clarify the relationship between ICT application and labor productivity in Vietnamese manufacturing firms and connect it with the context of economic restructuring in Vietnam. The study uses data of 3,428 manufacturing firms from the General Statistics Office of Vietnam and regression models. In addition to the general model, the study also runs the models for sub-samples of firms of different production technology levels. Research results show two main points. First, information technology can enhance the labor productivity of Vietnamese manufacturing firms. This is true for both ICT hardware applications, ICT services, ICT software solutions, and employees' ICT skills in firms. Second, manufacturing firms with higher levels of production technology use ICT more effectively and achieve a higher impact on labor productivity. The results confirm that the Vietnamese government can stimulate ICT application and digital transformation in firms, thereby increasing labor productivity and promoting economic restructuring in the direction of shifting from agriculture to industry and from low-tech industries to high-tech ones. The results also provide implications for business managers and policymakers in other developing countries who are adopting the digital economy as a development strategy.

Effectiveness of Fatal Fall Accident Prevention through Design for Safety in Construction Industry (건설공사의 추락재해예방을 위한 설계안전기법의 효과성 분석)

  • Kyunghwan Kim;Kihyo Jung
    • Journal of the Korea Safety Management & Science
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    • v.25 no.2
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    • pp.121-128
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    • 2023
  • Construction industry is considered as one of the most high-risk industries for work-related injuries and fatalities, accounting for more than half of fatalities in Korea. Advanced countries have recognized the critical role of designers in preventing construction accidents and have established regulations on design for safety. In line with this, the Korean government have also implemented regulations that require owners and designers to review the safety of design outcomes. However, it has been observed that designers face challenges in identifying hazards and integrating design solutions at the design stage mainly due to their shortage of required knowledge and skills. This study aimed to examine design solutions that can be applied to prevent fall accidents in the construction industry, and to establish a relationship between these solutions and fatal fall accidents occurred over the past three years in Korea. This study also analyzed the relationships of four variables (construction type, cost, work type, and fall location) with design solutions. The results indicated that all four variables have significant relationships with design solutions, with fall location showing the strongest relationship. The design solutions and their relationships with fatal fall accidents identified in this study can be utilized in identifying hazard and integrating design solutions to ensure design for safety.

Effect of Self-esteem of Pre-elderly on Subjective Health Awareness: the Mediating Effect of Interpersonal Skills (예비노인의 자아존중감이 주관적 건강 인식에 미치는 영향: 대인관계 능력의 매개효과)

  • Soon-Jin Park;Mal-Suk Suk
    • Journal of Industrial Convergence
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    • v.22 no.1
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    • pp.75-84
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    • 2024
  • This study aims to provide basic data for improved the level of subjective health awareness in the physical and mental aspects of prospective seniors by verifying the effect of self-esteem of pre-elderly on subjective health awareness and the mediating effect of interpersonal skills. For the analysis, data were collected through a survey of 270 prospective seniors aged 55 and over to 64 years old, who participated in the prospective elderly program operated by social welfare institutions in the metropolitan area, from February 16 to March 16, 2023, and SPSS WIN 25.0 and PROCESS MACRO were used. Frequency analysis, descriptive statistics analysis, and correlation analysis were conducted as analysis methods, and the mediating effect of interpersonal ability was verified through structural equation analysis, and the main analysis results are as follows. First, it was found that the self-esteem of the pre-elderly had a positive (+) effect on subjective health perception. Second, interpersonal ability showed a mediating effect in the relationship between self-esteem and subjective health perception of pre-elderly. Based on these results, it is significant in that it presents basic data for a successful and active retirement life in the future old age.

A Suggestion on College Curriculum through the Competencies analysis of College Graduates (전문대학 졸업생 역량 분석을 통한 전문대학 교육과정 방향성 제고)

  • Lee, Byung-Hwa;Kim, Soo Hyun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.14 no.11
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    • pp.5448-5454
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    • 2013
  • The purpose of this study is to provide preliminary data to improve the quality of vocational education program by analyzing basic occupational skills and acquired knowledge of vocational college graduates. A total of 236 graduates were sampled to examine their competency importance level - competency performance level, and study differences between competency importance level and contribution level of college education. The paired sample t-test and importance-performance analysis were employed to investigate meaningful differences between competency importance level and Competency performance level in regard to acquired knowledge and basic occupational skills. Meaningful differences were found in 12 areas at significance level of 0.01. According to importance-performance analysis, differences were presented in 4 areas in the first quadrant, 1 in the second quadrant, 4 in the third quadrant, and 3 in the fourth quadrant. In comparison study between competency importance level and college contribution level, the latter was found to be relatively less influential as differences were presented in all of 12 areas at significance level of 0.01. This research will helps to enhance the practicality and effectiveness of education program in vocational college.

A case study of the education and training for job creation based on the local fashion industry - In Seogu Gwangju central city - (지역산업맞춤형 일자리창출사업을 위한 패션 취·창업 교육훈련 사례연구 - 광주광역시 서구를 중심으로 -)

  • Kim, Jie-Yurn;Yim, Lynn
    • 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.

Clothing education of domestic and foreign specialized high schools (국내외 의상 관련 고등학교의 교과교육 비교)

  • Yoo, Hye-Ja;Lee, Young-Suk
    • The Research Journal of the Costume Culture
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    • v.22 no.4
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    • pp.619-631
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    • 2014
  • This study proposes an educational direction to be followed by the clothing departments of Korea's specialized high schools in order to help achieve high levels of job placements and to strengthen their students' competitiveness. A comparison was made of the curricula in Korea's specialized high schools and in several fashion schools in other countries including the United States, Italy, France, Taiwan, and Japan. To this end, publicly available educational records were retrieved from domestic school documentation, vocational high school portals, and domestic/overseas school web sites, and were then reviewed. The archival data extracted from these sources shows that the curricula of the three chosen domestic schools uniformly focus on foundational courses such as general computer skills, general design, accounting principles, design principles, and drawing, as well as practical courses such as the design of western clothing, fashion design, fashion CAD, management of clothing material, design of Korean clothing, and knitting. Unlike these standardized courses, it was found that overseas fashion schools provide a more technically-advanced and design-focused education based on the interests of the individual student. Moreover, their education system nurtures the students' creativity through adequate field experience and history/language education. The findings of this study suggest that Korean specialized high schools should find a way to accommodate their students' interests and to provide them with personalized fashion education by adopting a more flexible curriculum. An educational line that considers the individual student's aptitudes and career path will help foster creativity and novel ideas, which, in turn, will contribute to the development of the fashion industry.

The Relationships between the Levels of Evaluation of the Training & Development for Job skills (직무교육훈련 평가수준들간의 관계)

  • Kim, Jin-Mo
    • Journal of Agricultural Extension & Community Development
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    • v.4 no.1
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    • pp.305-315
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    • 1997
  • The propose of this study was to analyze the relationships among the levels of training & development evaluation (reaction, learning, transfer). The study has been conducted on 730 trainees who attended in the basic accounting program in L training and development institution through three incidents of tracked research such as reaction survey right after the conclusion of training, learning evaluation through test, and an evaluation of the transferability after 3 months of training. Questionnaires and test papers for analyses were used after their reliability, validity, difficulty, and discrimination have been verified on a pre-test. The research has been conducted for six months from 4 March 1996 to the end of August 1996, and data have been collected through direct research and survey through mail. The collected data have been worked on at SAS program for Windows with a statistical significance level of 5%. Statistical method that had been used was Pearson's correlation coefficient. The result and conclusion acquired from this study were as follows: Between reaction and learning, learning and transfer of training, only a weak positive correlation exists and explanation or prediction variance showing hierarchical relationship was quite weak with 1%. Thus, this research not only does not strongly support Kirkpatrick(1976)'s hierarchical model of $reaction{\rightarrow}learning{\rightarrow}transfer$, but also indicates that the separate measurement on each levels of training evaluation needs to be done. On the other hand, there was a relatively strong positive correlation between reaction and transfer of training. Based on the result, the conclusion, and the restriction perceived through this study, the following suggestions were made. 1. There is a need to empirically analyze and verify the hierarchy of all levels of training evaluation including the evaluation of the fourth level (result) such as organizational productivity, organizational satisfaction, and separation rate. 2. A great deal of efforts will be needed to systematically analyze what the relationships are among the methods measuring the level of evaluation of the training and development, and to apply this result to the training field.

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Study on Predictors of Academic Resilience in Nursing Students (간호대학생의 학업탄력성 설명 요인)

  • Bae, Young Joo;Park, Sang Youn
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.3
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    • pp.1615-1622
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    • 2014
  • The purpose of this study was to understand the factors affecting the academic resilience in nursing students. This study involved 280 second year nursing students. Data were collected from March 4 to 8 in 2013. Data were analyzed with frequency, ANOVA, Scheffe's test, person's correlation coefficients, and Stepwise multiple regression with using SPSS version 20.0. The score of academic resilience, problem solving abilities and communication skill in nursing students were 3.67, 3.53 and 3.50 respectively. The results showed that the higher problem solving abilities and communication skills, the higher academic resilience. The factors that significantly affected academic resilience were plan/practice, analytic ability, goal creation ability, cause analysis and performance/assessment accounting for 50.7% of the regression model. Therefore, it is necessary to consider the description of nursing students' academic resilience factors to develop effective education program.

Analysis of excreta bacterial community after forced molting in aged laying hens

  • Han, Gi Ppeum;Lee, Kyu-Chan;Kang, Hwan Ku;Oh, Han Na;Sul, Woo Jun;Kil, Dong Yong
    • Asian-Australasian Journal of Animal Sciences
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    • v.32 no.11
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    • pp.1715-1724
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    • 2019
  • Objective: As laying hens become aged, laying performance and egg quality are generally impaired. One of the practical methods to rejuvenate production and egg quality of aged laying hens with decreasing productivity is a forced molting. However, the changes in intestinal microbiota after forced molting of aged hens are not clearly known. The aim of the present study was to analyze the changes in excreta bacterial communities after forced molting of aged laying hens. Methods: A total of one hundred 66-wk-old Hy-Line Brown laying hens were induced to molt by a 2-d water removal and an 11-d fasting until egg production completely ceased. The excreta samples of 16 hens with similar body weight were collected before and immediately after molting. Excreta bacterial communities were analyzed by high-throughput sequencing of bacterial 16S rRNA genes. Results: Bacteroidetes, Firmicutes, and Proteobacteria were the three major bacterial phyla in pre-molting and immediate post-molting hens, accounting for more than 98.0%. Lactobacillus genus had relatively high abundance in both group, but decreased by molting (62.3% in premolting and 24.9% in post-molting hens). Moreover, pathogenic bacteria such as Enterococcus cecorum and Escherichia coli were more abundant in immediate post-molting hens than in pre-molting hens. Forced molting influenced the alpha diversity, with higher Chao1 (p = 0.012), phylogenetic diversity whole tree (p = 0.014), observed operational taxonomic unit indices (p = 0.006), and Simpson indices (p<0.001), which indicated that forced molting increased excreta bacterial richness of aged laying hens. Conclusion: This study improves the current knowledge of bacterial community alterations in the excreta by forced molting in aged laying hens, which can provide increasing opportunity to develop novel dietary and management skills for improving the gastrointestinal health of aged laying hens after molting.

When Does Human Capital Facilitate the Corporate Innovation Performance?: The Moderating Effect of International Experience (인적자본은 언제 기업의 혁신성과를 향상시킬 수 있는가?: 국제화 경험의 조절효과를 중심으로)

  • Gwon, Sun-Hwan;Kwon, Jong-Wook;Shin, Mann-Soo
    • Asia-Pacific Journal of Business
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    • v.11 no.3
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    • pp.47-61
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    • 2020
  • Purpose - This study investigates the relationship between firm-specific, general human capital and corporate innovation performance. Also, we examine when this relationship is more salient. Design/methodology/approach - We collected 1,195 survey data related to a sample of corporate innovation performance and human capital from 1) Korea Research for Vocational Education and Training and 2) NICE information service in Korea. In order to examine the corporate innovation performance, we use the ordered logit model. Findings - First, we find robust supports for our hypothesis that firm-specific and general human capital increase corporate innovation performance. Second, the effect of general human capital on corporate innovation performance is stronger when this relationship is combined with the firm international experience. Research implications or Originality - By integrating the human capital theory and corporate innovation literature, we propose that firm-specific and general human capital are the important determinant of innovation performance. The firm-specific human capital may increase innovation efficiencies. Also, retaining higher-quality general human capital is considered as an important innovation strategy since firms with higher-quality general human capital make greater innovation performance. Further, we show that the firm international experience is the crucial boundary condition. As a firm's experience in internationalization increases, firms can enhance the opportunities to develop new products by combining the skills and knowledge derived from general human capital with the experience gained through internationalization.