• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.139-146
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• 2021

This article analyzes factors affecting the application of strategic management accounting in different enterprises in Vietnam's consumer goods industry, providing more empirical evidence on factors affecting the application of strategic management accounting. The research method used a questionnaire survey of managers at all levels, chief accountants, and accountants from 72 consumer goods enterprises in Vietnam. The survey results collected 290 questionnaires, however, due to invalid questionnaires with many blank cells, 284 questionnaires were finally selected. Quantitative research was carried out with SPSS 25 software. Research results show that 6 factors have a positive influence on the application of strategic management accounting including awareness of the business market, business strategy, technology, corporate culture, qualification of management accountants, decentralization of management, in which technology has the strongest influence on the application of strategic management accounting in consumer goods enterprises in Vietnam. The standardized Beta coefficient extracted from the multiple linear regression equation reveals that the technology factor has a high standardized Beta coefficient (0.176) compared to other factors. Based on the research results, the author has proposed recommendations to improve the ability of consumer goods businesses to successfully apply strategic management accounting techniques, thereby contributing to improving competitiveness and performance of consumer goods enterprises.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.9
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• pp.313-319
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• 2021

The article analyzes the impact of factors affecting the use of management accounting in small and medium-sized firms in Vietnam, which adds to the empirical evidence on these factorsThe survey results collected 328 questionnaires using a questionnaire survey of managers at all levels, chief accountants, and accountants of 89 small and medium firms in Vietnam. Some questionnaires were invalid due to many blank cells, hence the author chose to use 315 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that five factors have a positive influence on the application of management accounting including Competitive pressure, Decentralization of responsibility, Application of information technology, the level of interest of managers, and the quality of human resources, in which the application of information technology and competitive pressure are the factors that have the strongest influence on the application of management accounting in small and medium enterprises in Vietnam. Based on the findings of the study, the author has proposed recommendations to help small and medium-sized businesses improve their ability to successfully apply management accounting techniques, thereby improving their competitiveness and efficiency performance and contributing to the long-term sustainability of their businesses.

• Journal of Korea Multimedia Society
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• v.24 no.1
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• pp.155-165
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• 2021

With the continuous development and progress of science and technology, the field of mixed reality applications has involved scientific research, medicine, entertainment, education, information dissemination, and people's daily lives; This paper will focus on the application of mixed reality in the field of education and teaching, relying on the characteristics of mixed reality technology. This article will use the combination of mixed reality and smart glasses to fully consider the characteristics of photography darkroom teaching, design and produce a mixed reality photography darkroom teaching software, and explore the feasibility of the application of mixed reality in teaching. This paper will use literature research methods, practical research methods, and survey methods as the main methods of research topics to determine the importance, feasibility, and necessity of the relevant theories studied in this paper. The application of mixed reality technology in photography darkroom teaching can not only solve many problems in the existing darkroom teaching methods, but also develop and expand students' Independent learning ability. It is concluded from this that mixed reality teaching software has the feasibility of sustainable development, which brings particular application value to the development and research of other education and art discipline software.

• Journal of Environmental Impact Assessment
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• v.16 no.3
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• pp.187-194
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• 2007

It started road constructions around river in 1990s. These maintenances concentrate on city river. Because river lives no living things and men don't come near there. But in spite of these river environment go to rack, river maintenances still keep on using preexistence method since 1990s. Only a part of city river environment maintenances consider environmental ability of passive river, river maintenance of a purpose of flood control still don't consider in the concrete. Because propulsion device that consider environment ability of passive river and possible application techniques don't complete. In accordance, A natural river maintenance needs absolutly a series of river projects. Because a natural river maintenance prevents a damage of environment ability. This study is to assume the flood really happened and to carry out the flood damage simulation needed in overflow simulation about the inundated zone. Also, This study examine unstable part about the hydraulic characteristic as velocities, stream power, shear, hydraulic depth, flow area in basin. And this study applied the HEC-RAS(river analysis system) model to predict flood overflow in youngsan river basin. Project flood is used the return period 100 year and inputed data that was calculated in intensity figures of illumination.

• Asian-Australasian Journal of Animal Sciences
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• v.16 no.11
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• pp.1686-1689
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• 2003

The ability of ten probiotic bacteria to bind a common food carcinogen aflatoxin $G_1$,$G_2$ and $B_2$ was assessed. The strains were incubated in vitro with aflatoxins and the toxin residues in the supernatant were measured using high performance liquid chromatography. The aflatoxin $G_1$ binding capacity of the strains was found to strain dependent, most efficient binding of AF$G_1$ was observed by L. acidophilus CU028 and L. brevis CU06 which bound approximately 50%. L. acidophilus CU028 was capable of bind approximately 67% of AF$G_2$, difference in their binding ability showed statistical significance (p>0.05). L. acidophilus CU028 and L. helveticus CU 631 were the best binders and the strains were observed to possess variable AF$B_2$-binding ability in the range was from 38.0% to 55.9%. Lactobacillus acidophilus CU028 was the best common binders of the three types of food carcinogen aflatoxins. The application of binding phenomenon in the removal of mycotoxins from contaminated feeds is urgently needed to improve the safety of feeds.

• Journal of Fisheries and Marine Sciences Education
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• v.12 no.2
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• pp.224-243
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• 2000

The purpose of this study is to analyze the effects of constructivist instruction applying cooperative learning skill on science academic achievement, science inquiry ability, self-regulated learning, and science related attitude. The subjects of the study were 157 2nd grade junior high school students in Pusan. Subjects were randomly assigned to two groups, experiment and control group. Two groups received 14 sessions training for about 1 month which was done by researcher. The experiment group received constructivist science instruction and the control group received teacher-centered instruction. Constructivist science instruction applying cooperative learning skill consists of five phases: problem recognition, hypothesis establishment, experiment observation, clarification, and application phases. The results of this study are as follows: Constructivist science instruction applying cooperative learning skill had a significant effect on science academic achievement, self-regulated learning and science attitude improvement of middle school students but had no significant improvement of science inquiry ability. And constructivist science instruction had an effect on science academic achievement improvement of the students having high level science inquiry ability. Research suggestions and implications for teaching are discussed.

• The Journal of Korean Academy of Orthopedic Manual Physical Therapy
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• v.21 no.2
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• pp.25-31
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• 2015

Background: A chronic condition that has a fine rupture and inflammation that occurs in the plantar fascia medial calcaneal origin or occur during the rough part is called plantar fasciitis heel pain plantar fasciitis. Using functional taping to fix the subtalar joint were investigated through an experiment for how much the elastic taping effect than applying it to correct by applying the inelastic taping. This study was performed to change the balance and walking ability shown by the groups that do not apply to the application of the functional group taping. Methods: 20 people functional taping group 10 patients, deep friction massage was applied to the group to 10 people. The duration of the experiment were divided into groups going deep friction massage and the month after you apply before applying the functional taping. Results: Analysis showed statistically significant improvement in all time in both groups. All functional taping group and deep friction massage group had no significant difference with respect to balance and walking ability. Conclusion: When you saw the results of this study showed functional taping group is plantar fasciitis is the patients for treatment to mark fasciitis patients than those applying deep friction massage effects that increase is believed to help the symptoms of recovery.

• Journal of Gifted/Talented Education
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• v.13 no.2
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• pp.43-56
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• 2003

In this study, learning materials that can be applied for web-based distant learning model were developed based on the characteristics of elementary school science in which investigation skills and thinking ability are considered to be important. And the effect of students' activity in a discussion room on student's investigating and thinking ability was investigated. Through very active on-line discussion, students showed their ability to come up with new ideas and to design and implement diverse experimental methods. Especially, since all of the study tasks given to the students were aimed to utilize experimental means and tools that are so common in everyday life, shortfalls that might reside in the web-based distant learning program could be overcome and students' investigative activity might be stimulated.

• Journal of Korean Elementary Science Education
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• v.35 no.4
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• pp.442-453
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• 2016

The aims of this study are to develop a STEAM program focused on the appearances of birds' beaks and insectivorous plants and to identify its influence on elementary students' basic scientific process skills, creative problem solving ability and affective domain. For these objectives, the STEAM program was developed by reorganizing contents of the appearances of animals and plants in the units of 'Life of Animals' and 'Life of Plants' from 2009 revised national science curriculum for 3th and 4th grades. The developed STEAM program was applied to twenty nine 3th grade students of J elementary school located in S city. As a result of applying the STEAM program, the experimental group in this study showed significant improvements of the creative problem solving ability, scientific process skills and affective domain compared to the control group's scores. Therefore, development studies on STEAM programs integrated different science fields using animals and plants could be meaningful works to encourage elementary students' skills and interest.

• Journal of Korean Physical Therapy Science
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• v.25 no.2
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• pp.15-23
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• 2018

Purpose: The purpose of this study was to investigate the effects of Interferential current stimulation therapy(ICT) on pain, balance, and walking ability of elderly patients with chronic low back pain. Methods: Twenty participants were randomly assigned to ICT group (2 males and 8 females) and placebo ICT group (3 males and 7 females). Participants were ICT and placebo ICT for 20 minutes, and the pre- and post-VAS, TUG and postural balance were measured. Results: The ICT group showed significantly decreased pain scores in the elderly patients with chronic low back pain (p<.05) than the placebo ICT group. The postural fluctuation with eyes opened and closed was significantly lower than the placebo ICT group(p<.05), and the ICT group showed remarkable improvement (p<.05). Conclusion: ICT was expected to improve decrease pain, improve postureal sway and walking ability remarkably. Therefore, It was expected that the application or ICT would be an effective method for elderly patients with Chronic Low Back Pain.