• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.741-750
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• 2020

This study examines the influence of working capital management (WCM) factors on the profitability of steel companies listed on the Stock Exchange of Vietnam. Data was collected from audited financial statements of companies for a period of 10 years, from 2010 to 2019. The number of samples eligible for research is 20 out of 26 companies, which is equivalent to 76.9%. With the help of dedicated software Stata version 14, the impact determination of WCM (through 8 independent variables: DIO, DPO, DSO, CCC, SIZ, CR, LEV, GRO) to the firm's profitability (through the dependent variable) is performed through multivariate regression models. Research results from companies in the steel industry in Vietnam during this period indicate that WCM has a strong impact on the profitability of businesses. Among 8 factors affecting the profitability of steel enterprises, factors DPO, DIO, DSO, CR, SIZ, GRO have a positive impact, boosting profitability; 2 factors CCC and LEV have a negative impact on profitability; in which, the effect of CCC is negligible. This conclusion is almost in contrast to many previously published studies due to the specifics of the industry as well as the different stages of economic development associated with the economic management policies of the State.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.307-315
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• 2021

The study aims to investigate the relationship between innovation activities and business process performance in higher education institution (hereinafter referred to as "HEI") context. The data was collected using a survey and later analyzed through Partial Least Squares Structural Equation Modelling (PLSSEM) and SmartPLS software. A total of 50 questionnaires were submitted from respondents representing vocational study program management located in Makassar, Indonesia. The findings show that two hypotheses discussed in this study fit the empirical data. Specifically, the results show that there is a positive relationship between innovation activities and business process performance, involving two types of innovation activities, which are exploration activities and exploitation activities, within HEIs. Explorative activity is firmly related to exploitative activity, which furthermore links to business process performance within the HEIs observed. The results confirm that exploration activity can stimulate and lead the HEIs management to generate exploitation activity. For instance, capabilities to absorb knowledge from the external institution may lead this institution to generate advanced academic processes, as well as more efficient and effective managerial processes. The study also signifies ambidexterity capacity, suggesting that it may lead HEIs management to formulate proper strategies in achieving better performance and gaining competitive advantage.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.613-623
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• 2021

This study aims to identify the effect of blue ocean leadership style on strategic decision making and it also aims to examine the mediating role of organizational politic and moderating role of emotional intelligence in the Government Link Companies (GLCs) in Malaysia. In order to achieve the objective of the study, a research framework had been developed to establish a relationship among the variables of the study based on resource-based view theory. Questionnaire method was used to collect the data form middle to top level employees in GLCs. All the items in the study's variables were assessed using the 5-point Likert scale. A stratified random sampling technique was used to identify the sample for this study. Data was derived from 135 middle to top level employees, which were involved in decision making process. The data was analyzed using the SPSS and the SmartPLS 3.0 software. This supplemented the theory surrounding blue ocean leadership styles and strategic decision making. The study also identified several avenues for further research by using different research methods and examining the impact of strategic decision making in different contexts.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.363-373
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• 2021

The present study seeks to investigate the degree of awareness that constitutes the audit gap expectations (AEG) to determine which audit responsibilities can be narrowed or even eliminated. The author had surveyed a sample comprising four groups including auditors, auditees, the financial community, and other interest groups. In this survey, 1400 questionnaires were sent to the respondents, and the total number of responses was 454. The collected data was processed using statistical software SPSS, version 22. The Chi-Square test was used to analyze the effect of professional differences on AEG. The results of this study indicate that AEG cannot be eliminated due to the occupational impact of each survey group (about 46%), but it can be narrowed down to 54%, including a reduction of 11% in the knowledge gap (lack of public knowledge), 13% in the reasonable expectations gap (unqualified audit quality), 30% in the deficient standards gap (limited auditing standards). These results could be attained by improving training, communicating, and adding more responsibilities. This is the first study that provides another method of measuring the contribution of the knowledge gap through professional differences and professional gaps that make up each of the AEG's components.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.217-227
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• 2022

With the aim of examining the effects of implementing international financial reporting standards (IFRS) on teaching accounting and auditing at universities and colleges in Vietnam, a case study was conducted at 30 universities, colleges, and 208 lecturers in Vietnam. Next, the study employed the structural model analysis method by PLS_SEM software to process and analyze the collected data. The research results show that: (1) There are eight factors that affect how IFRS is applied to teaching, including the training program, (ii) teaching staff, (iii) IFRS application regulations, (iv) related party requirements, (v) faculty/school administrators, (vi) teaching aids, (vii) IFRS teaching methods, and (iii) students; (2) there are three factors that affect the quality of teaching staff, including applying IFRS to teaching at the university and colleges, (ii) Regulations on the application of IFRS, (iii) Requirements from related parties. At the same time, the study also shows that, regarding the indirect relationships, applying IFRS to teaching does not play an intermediary role in these relationships. However, at the 10% significance level, it was found that there is an indirect relationship between regulations on the application of IFRS by the Ministry of Finance and the quality of teaching staff through the variable applying IFRS to teaching.

• Korean Journal of Radiology
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• v.24 no.5
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• pp.454-464
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• 2023

Objective: We aimed to investigate current expectations and clinical adoption of artificial intelligence (AI) software among neuroradiologists in Korea. Materials and Methods: In April 2022, a 30-item online survey was conducted by neuroradiologists from the Korean Society of Neuroradiology (KSNR) to assess current user experiences, perceptions, attitudes, and future expectations regarding AI for neuro-applications. Respondents with experience in AI software were further investigated in terms of the number and type of software used, period of use, clinical usefulness, and future scope. Results were compared between respondents with and without experience with AI software through multivariable logistic regression and mediation analyses. Results: The survey was completed by 73 respondents, accounting for 21.9% (73/334) of the KSNR members; 72.6% (53/73) were familiar with AI and 58.9% (43/73) had used AI software, with approximately 86% (37/43) using 1-3 AI software programs and 51.2% (22/43) having up to one year of experience with AI software. Among AI software types, brain volumetry software was the most common (62.8% [27/43]). Although 52.1% (38/73) assumed that AI is currently useful in practice, 86.3% (63/73) expected it to be useful for clinical practice within 10 years. The main expected benefits were reducing the time spent on repetitive tasks (91.8% [67/73]) and improving reading accuracy and reducing errors (72.6% [53/73]). Those who experienced AI software were more familiar with AI (adjusted odds ratio, 7.1 [95% confidence interval, 1.81-27.81]; P = 0.005). More than half of the respondents with AI software experience (55.8% [24/43]) agreed that AI should be included in training curriculums, while almost all (95.3% [41/43]) believed that radiologists should coordinate to improve its performance. Conclusion: A majority of respondents experienced AI software and showed a proactive attitude toward adopting AI in clinical practice, suggesting that AI should be incorporated into training and active participation in AI development should be encouraged.

• Journal of the Korean Institute of Gas
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• v.22 no.1
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• pp.53-59
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• 2018

In Korea, The number of installed LPG Charging stations is about 2000, increasing by 26 every year. In these, about 500 charging stations are older above 15 year, accounting about 25% of total stations. About 86% of them are located in the city, which is causing serious damage if accident occurs. In this paper, we developed a duel gas sensor module and integrated control system software that can prevent and correspondence to gas leaks and fire accidents at LPG/CNG charging stations. The dual type sensor module has the function of collecting and transmitting the measured data to the sensors of methane, butane and hydrogen through RF433Mhz communication. In addition, each sensor is attached with two to improve stability and accuracy. The integrated control system software detects real-time data of the devices measured by the sensors and it send to the PC and smart phone of manager. Therefore, if accident occurs, the manager can check the status of the charging station regardless of time and place.

• The Journal of Information Technology
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• v.1 no.2
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• pp.163-180
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• 1998

As the Internet empowers citizens and democratizes societies, it is also changing classic business and economic paradigms. New models of commercial Interaction are developing as businesses and consumers participate in the electronic marketplace and reap the resultant benefits. Entrepreneurs are able to start new businesses more easily, with smaller up-front investment requirements, by accessing the Internet's worldwide network of customers. Internet technology is having a profound effect on the global trade in services. World trade involving computer software, entertainment products(motion pictures, videos, games, soul)d recordings), information services(databases, online newspapers), technical information, product licenses, financial services, and professional services(businesses and technical consulting, accounting, architectural design, legal advice, travel services, etc.) has grown rapidly in the past decade.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.23 no.57
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• pp.93-102
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• 2000

The objective of this paper is to introduce to development of resource planning system of footwear manufacturing. The system development is to be done separately by module and each of which makes interface possible. And the final goal of the system development is to combine those modules to be ERP system covering all works from order to make, shipment, accounting. First, in this case study, introduce analysis of existing business flow and design of standard business process for development of systems. Second, describe in and out of the standard business process for shoes production and information management. Third, basic structure and design of the total system flow, configuration of completed 6 sub-systems of developing total 13 sub-system are presented. Fourth, function of software modules and principal algorithm and basic data structuring techniques o the 6 sub-systems are explained. Finally, hereafter implementation and development plans are presented.

• Proceedings of the Korean Information Science Society Conference
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• 2005.11b
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• pp.592-594
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• 2005

국가회계 전산화는 자료의 가시성(visibility)을 약화시키고 내부통제의 위험을 증가시키는 등 감사환경을 변화시키고 있다. 정부재정규모의 증가로 거래건수가 증가하고, 결산기간 단축, 자금 전자이체, 정부구매 카드 도입 등 정보화에 따라 회계처리방법이 변화되고 있어 이에 대응할 수 있는 전산감사기법 개발이 필요하다. 전산감사기법은 감사자의 감사능력을 향상시켜 생산성과 감사품질을 향상시키고, 내부통제 확인, 회계부정에 대한 예방기능을 가지고 있다. 본 논문에서는 외부감사인(감사원)이 회계감사에 활용할 수 있도록 국가재정정보시스템 등 정부회계 관련 정보시스템으로부터 수집할 수 있는 자료를 대상으로 회계 감사 시나리오작성 및 검증, 데이터수집, 전산분석기법의 적용을 통한 감사모듈 개발방법을 제안한다.