• The Journal of Asian Finance, Economics and Business
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• 제7권4호
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• pp.275-286
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• 2020

The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.169-178
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• 2020

This study examines the current situation of responsibility accounting and proposed management solutions according to responsibility centers on public universities in Vietnam. The study applies quantitative research methods, and collected data through structured questionnaires to 138 public universities in Vietnam in 2019, receiving back 55 valid questionnaires. The data was cleaned and analyzed with SPSS software. The results show that most public universities in Vietnam assigned management responsibility to their departments, but responsibility accounting was not comprehensive since many universities are not financially autonomous. The Kruskal Wallis Test was conducted to compare the current situation of responsibility accounting among universities by the degree of autonomy and by geographic area. The research found out that totally autonomous universities assigned management responsibility to responsibility centers better than semi-autonomous and non-autonomous universities did. Regarding the evaluation of management responsibility, universities in Central Vietnam rated specific quantitative criteria, residual income (RI) and returns on investment (ROI) higher than universities in the North and the South of Vietnam did. However, universities in the South of Vietnam rated the evaluation of profits by department higher than the rest. The study also suggests structure for establishing responsibility centers in accordance with public universities in Vietnam.

• 간호행정학회지
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• 제9권1호
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• pp.41-49
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• 2003

Purpose : This study was to illuminate the main characteristics and limits of the feminine ethics of care when it applies to the nursing ethics, and suggested sufficient conditions of care ethics in nursing in order to actualize the autonomy for nurses. Method : This study inquired the relationship between the ethical trait of caring in nursing and Gilligan & Noddings's moral theory as feminine ethics in relation to supporting the nursing ethics. In contrast to traditional moral theories based on universal principles, Gilligan's moral theory emphasized the conscious of the interpersonal relationship on the basis of the empathy and the responsibility for the other's need in contextual situations, and Noddings developed her ethics based on mothering as a model for the caring relation, the moral feature of which was characterized as reciprocity, receptiveness and responsiveness. Result : The feminine ethics of care came to support nursing ethics considering the nterpersonal relationship and responsibility. However, it did not show a possible ideal of nursing ethics because it has some difficulties in actualizing the nurse's individual and professional autonomy in the health care system. Conclusion : Therefore, in order that ethics of care can be an ideal and universal nursing ethics, it should be studied in proper direction, that is, toward actualization of the autonomy of the universal ethical self in relation to the concern and responsibility for the other.

• 대한간호학회지
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• 제31권5호
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• pp.781-792
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• 2001

Professional nurse Autonomy is an essential attribute of a discipline striving for full professional status. Purpose: This study was to clarify the concept of professional nurse autonomy to provide basic data needed for development of professional autonomy enhancing strategies. Method: This study use the process of Walker & Avante's concept analysis based on Wade's research (1999), and field data of 21 nurses. Results: Professional nurse autonomy is defined as competency and creative performance of the professional nurse in practice, to decide independently or interdependently nursing activities and to be had accountable for results of decisions, that reflect advocacy and caring. It was identified that critical attributes include responsible discretionary decision making, collegial interdependence, initiative, creativity, and caring, advocacy, cooperative relationship with clients, receptive capacity to others, activeness, self confidence, and devotion and responsibility to their profession. Antecedents include personal characteristics, educational background, experience and structural characteristics that enhance professional nurse autonomy. Consequences of professional nurse autonomy are feelings of self-efficacy, empowerment, job satisfaction, reduction of intention to leave their job. Conclusion: According to these results, it is recommended that the curriculum provides an environment for learning professional nurse autonomy, and that is used as basic data to develope strategies to enhance professional autonomy of nurse in practice and it's effects

• 사회복지연구
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• 제42권4호
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• pp.329-363
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• 2011

본 연구는 사회복지관의 사회복지사를 대상으로 기관의 조직풍토에 대한 지각 정도를 측정하고, 사회복지사가 지각한 조직풍토 수준이 전문성에 미치는 영향을 알아보는 것이다. 이를 위해서 사회복지관 사회복지사 570명의 자료를 위계적 회귀분석 등을 통해 분석하였다. 사회복지관의 조직풍토가 사회복지사의 전문성에 영향을 주고 있다고 나타난 연구결과는 복지관의 풍토(분위기)를 어떻게 조성하고 관리하느냐에 따라 사회복지사의 전문성이 향상되기도 하며, 혹은 그렇지 못하기도 한다는 것이다. 이러한 조직풍토는 궁극적으로는 클라이언트에게 제공되는 서비스의 질과도 연관된 중요한 요소이기도 하다. 따라서 사회복지관 실정에 맞는 긍정적인 조직풍토를 조성하고 관리하도록 사회복지사와 운영자 모두의 노력이 필요하다.

• 한국발생생물학회지:발생과생식
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• 제17권4호
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• pp.477-482
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• 2013

Science in the 21st century does not consider participants' welfare, safety and human rights in clinical studies, but modern science puts economic profits in its priority. This leads to a growing concern about social responsibility and professionalism ethics of companies, sponsors and scientists. Specifically, there is no way to control conflicts of participants' welfare with economic profits, leading to simply relying on individual ethics, social responsibilities and audit. This paper helps relevant agencies and people involved understand conflict of interest. Also this study presents the guidelines as well as independence, autonomy, ethical imagination and phronesis required for scientists.

• 영어어문교육
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• 제9권1호
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• pp.1-21
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• 2003

Learner-centered approach has been a recent research focus in the second language acquisition, but few studies have dealt with how to develop learner autonomy, particularly in a computer-assisted language learning environment. The paper first illustrates the importance of promoting learner autonomy in the EFL context and elaborates the three main factors contributing to its development. Then it focuses on how the CALL research project promotes autonomous learning through a small-scale study in Gyeongju University. Both quantitative and qualitative methods have been employed to examine whether in the CALL project learners exercise control over their own learning and evaluate the outcome. The results indicate that due to a flexible syllabus, highly motivating research topics and the network-assisted environment, learners do take responsibility for most aspects of learning and thus the CALL project proves to be a promising approach for autonomous learning.

• 한국영어학회지:영어학
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• 제3권3호
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• pp.453-497
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• 2003

The purpose of this study is to investigate social aspects of young EFL learners' interaction at the computer. Data were taken from the interactions of three pairs of fourth-grade primary school children who worked together on English learning software. Their interactions at the computer were videotaped and then all the talk produced by the students and the utterances emitted from the computer were transcribed. As for the analytical tools, the notion of ‘contextualization cues’ (Gumperz, 1982) and the concept of ‘positioning’ (Davies & Harre,1990) were employed. The analysis reveals that the roles of the students were not tied to a certain position, but rather dynamically changed during the course of interactive work according to the situation at hand. The dynamic changes in their positions were realized through various means; their capability in solving problems, their taking responsibility or assigning it to each other, or cooperation. There were also instances of peer teaching and motivated learning. In addition, the students showed autonomy in their learning activity. These findings suggest that both students in a dyad had their own place in performing task activities, contributing to solving problems and getting benefits from peer interaction. Furthermore, students' working together on English learning software may provide an environment which can promote cooperative attitude and responsibility for learning and enhance motivation and autonomy in their learning process.

• 성인간호학회지
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• 제28권5호
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• pp.585-594
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• 2016

Purpose: The purpose of this study was to develop and test a predictive model on the male nurses' turnover intention. Methods: This study utilized the model-testing design based on the Price's causal model of turnover. This study collected data from 306 male nurses on a national scale with structured questionnaires measuring job opportunity, kinship responsibility, positive emotion, work autonomy, role conflict, work satisfaction, organizational commitment, and turnover intention. The data were analyzed using SPSS/WIN 22.0 program and AMOS 20.0 program. Results: As the outcomes satisfied the recommended level, the hypothetical model appeared to fit the data. Twenty-seven of the 38 hypotheses selected for the hypothetical model were statistically significant. 54.2% of turnover intention was explained by job opportunity, kinship responsibility, positive emotion, work autonomy, role conflict, work satisfaction and organizational commitment. Conclusion: The hypothetical model of this study was confirmed to be adequate in explaining and predicting male nurses' turnover intention. Findings from this study can be used to design appropriate strategies to decrease the male nurse's turnover intention.

• 한국의류학회지
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• 제23권3호
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• pp.471-482
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• 1999

This study examined the effect of abolition of school uniform on personality. The subjects were 317 boys(mean age : 18) and 312 girls(mean age : 18) in third grade of high school. the subjects were selected from 4 uniform high schools and 4 free-choice wearing clothes high school in which were situated at north and south part of Han-River in Seoul. They wee administered with the following questionnaires to measure the creativity individuality self-efficacy. conformity of behaviour conformity of attitude autonomy and responsibility. Results indicated that (1) the effect of abolition of school uniform on personality must be considered in the moderator effect of the preferred clothes of students. These results were discussed and its implication and following study were suggested.