• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.95-107
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• 2020

By applying behavioral intention theories and the theory of diffusion of innovation in organizations, this study identified several factors influencing the intention to apply management accounting in enterprises in Vietnam. Research data was collected from the questionnaire sent to Vietnamese enterprises in 2019, collecting 542 observations from accountants and directors. The data is, then, synthesized by excel file, conformity check, and processed by SPSS 20 software with descriptive statistics and multiple regression analysis. The results showed four factors that affect the intention to apply management accounting in enterprises in Vietnam: (1) Performance expectancy; (2) Effort expectancy; (3) Perceived trust; and (4) Subjective norms. The study pointed out that the above factors explain 60.618% of the variation of "intention to apply management accounting", in which, Subjective norms has the strongest impact (regression coefficient is 0.238). The findings also show that raising the awareness of managers and accountants about the role of management accounting, improving the qualifications and knowledge of accountants, and increasing the trust of managers about management accounting information are needed to increase the level of management accounting application in Vietnamese enterprises. The study also proposes recommendations to improve the effectiveness of management accounting for managers in operation and decision-making.

• 디지털융복합연구
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• 제13권10호
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• pp.225-234
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• 2015

본 연구는 캠핑장 선택속성의 의사결정 융복합 프레임워크 구축을 위해 의사결정의 세부단계를 알아보기 위해 수행되었다. 첫째, 캠핑참여동기 및 캠핑장 선택속성을 파악하기 위하여 요인분석이 수행되었고, 둘째, 캠핑참여동기 유형에 따른 캠핑장 선택속성에 미치는 영향관계 분석, 셋째, 캠핑장 선택속성이 만족과 행동의도에 어떠한 영향관계를 미치는지를 검정하기 위해 회귀분석이 수행되었다. 캠핑참여동기로 5개 요인이 도출, 캠핑장 선택속성은 4개 요인이 도출되었으며, 이 캠핑참여동기의 유형에 따라 캠핑장 선택속성에 미치는 영향력이 다르다는 것을 알게 되었다, 그리고 마지막으로 캠핑장 선택속성은 캠핑객의 만족 및 행동의도에 영향을 미친다는 것을 알게 되었다. 이와 같은 결과는 캠핑장 운영자들은 세분화된 캠핑참여동기를 바탕으로 운영하고 있는 캠핑장이 반드시 갖추어야할 속성들에 대해 알게 해 주었고, 실제 캠핑객의 만족 및 행동의도에 미치는 선택 속성들을 파악함으로써 캠핑 사이트 개발자들의 개발계획 수립을 위한 가이드라인을 제시해 준다.

• 디지털융복합연구
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• 제12권12호
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• pp.23-36
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• 2014

본 연구는 인터넷 영역에서 개인의 윤리적 의사결정에 대한 국가문화의 영향을 분석하였다. 본 연구를 위하여 다섯 개의 도덕철학 변수들인 정의주의, 상대주의, 이기주의, 공리주의, 그리고 의무론이 개인의 윤리적 판단에 영향을 미치며, 이 윤리적 판단은 행위의도에 영향을 미친다는 윤리적 의사결정 모형이 제시되었고, 이 윤리적 의사결정 모형에 대하여 홉스테드의 다섯 가지의 국가문화 차원들인 권력격차, 개인주의, 남성성, 불확실성 회피, 그리고 장기 지향성의 영향을 분석하였다. 연구결과 인터넷 영역에서 권력격차, 개인주의, 그리고 남성성은 의무론과 윤리적 판단 간의 관계에 영향이 있었으며, 개인주의, 남성성, 그리고 불확실성 회피는 정의주의와 윤리적 판단 간의 관계에 유의한 영향을 주는 것으로 나타났다. 또한 개인주의와 장기 지향성은 윤리적 판단과 행동의도 간의 관계에 유의한 영향이 있는 것을 보여 주었다.

• 제어로봇시스템학회:학술대회논문집
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• 제어로봇시스템학회 2003년도 ICCAS
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• pp.2027-2032
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• 2003

For action selection as well as learning, simple associations between stimulus and response have been employed in most of literatures. But, for a successful task accomplishment, it is required that an animat can learn and express behavioral sequences. In this paper, we propose a novel action-selection-mechanism to deal with sequential behaviors. For this, we define behavioral motivation as a primitive node for action selection, and then hierarchically construct a network with behavioral motivations. The vertical path of the network represents behavioral sequences. Here, such a tree for our proposed ASM can be newly generated and/or updated, whenever a new sequential behaviors is learned. To show the validity of our proposed ASM, three 2-D grid world simulations will be illustrated.

• 한국항공운항학회지
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• 제23권4호
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• pp.73-81
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• 2015

The purpose of this study is to explore structural relationship between cognitive factors and emotional factors in predicting behavioral intention of duty-free users. This study conducted questionnaire survey on 246 users of duty-free shops and analyzed it by using structural equation. As the result of the study, attitude was significantly associated with both desire and behavioral intention. Subjective norm had a significant impact on desire, but had no significant imfact on behavioral intention. Whereas perceived behavioral control did not have a significant influence on desire and intention. Desire, which plays mediating role as a major variable in goal-directed behavioral model, turned out to not only have significant impact on behavioral intention but has the strongest effect as well. This study has its academic meaning in that it explored factors which have effect on decision-making process of duty-free users focusing on goal-oriented behavioral model, which is one of integrated psychological models. In practical terms, this study can be used as a basic material for corporations to establish goals in domestic duty-free shops.

• 한국산림과학회지
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• 제95권5호
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• pp.569-579
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• 2006

This study focuses on the application of multi-criteria performance measures based on the concept of equifinality to the calibration of the rainfall-runoff model TOPMODEL in a small deciduous forest catchment. The performance of each parameter set was evaluated by six performance measures, individually, and each set was identified as a behavioral or non-behavioral parameter set by a given behavioral acceptance threshold. Many behavioral parameter sets were scattered throughout the parameter space, and the range of model behavior and the sensitivity for each parameter varied considerably between the different performance measures. Sensitivity was very high in some parameters, and varied depending on the kind of performance measure as well. Compatibilities of behavioral parameter sets between different performance measures also varied, and very few parameter sets were selected to be used in making god predictions for all performance measures. Since different behavioral parameter sets with different likelihood weights were obtained for each performance measure, the decision on which performance measure to be used may be very important to achieve the goal of study. Therefore, one or more suitable performance measures should be selected depending on the environment and the goal of a study, and this may lead to decrease model uncertainty.

• 공학교육연구
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• 제17권5호
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• pp.28-32
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• 2014

Engineering Ethics is a fundamental and essential subject and the understanding of ethics is of great importance for students in engineering courses and professional engineers. Most courses would consist of ethical tests, decision making opportunities, case studies, case methods, and group discussion. It is important to consider each case carefully, so we offer a number of hypothetical short stories to students as case methods that they cover in detail. We check the behavior decisions of students as they read the hypothetical short stories. In this study, the short story was about 200 words in length. This paper shows how, with the addition of minor changes to the text, some students changed their behavioral decisions. For example, with the addition of "if you take financial liability for the losses," some thought that they would not want to carry the debt. Other cases showed how some students disliked the majority rule. The paper shows that this arranged hypothetical short story method can often guide student's decision-making process, and can result in decreased undesirable decisions.

• Asia pacific journal of information systems
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• 제11권4호
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• pp.175-186
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• 2001

Though people frequently rely on intuition in managing activities, they rarely use it in developing effective decision-making support systems. In this report, we investigate the correlations between characteristics of cognition and emotion and judgmental time-series forecasting accuracy, and compare their strengths by using a self-supervised adaptive neural network. Through the experiments, we hope to help find a desirable atmosphere for decision-making. Our experiments showed that both cognition characteristics and emotion characteristics had correlations with the time-series forecasting accuracy, and that cognition characteristics had larger correlation than emotion characteristics. We also found that conceptual style had larger correlation than behavioral or analytical styles with the accuracy.

• Asia pacific journal of information systems
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• 제26권2호
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• pp.322-337
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• 2016

Research on information systems and software engineering has often neglected behavioral effects, which may play a role in decision making on software development. The current study addresses this issue by empirically investigating the behavioral roots of over-requirement in the context of a software development project via an experiment. The negative phenomenon of over-requirement refers to specifying a software system beyond the actual needs of the customer or the market, which overload the system with unneeded features. The research question addressed here is whether over-requirement is due in part to the emotional involvement of developers with the software features they developed because of behavioral effects. Previous studies have demonstrated that under the endowment, I-designed-it-myself, and IKEA effects, people become emotionally involved and overvalue physical items that they respectively possess, self-design, or self-create. The findings of our experiment show that participants over-valued features they were assigned to be responsible for, to specify, or to construct, thereby confirming that the three behavioral effects play a role in software development decisions and affect over-requirement. Thus, the study contributes to software development research and practice from the behavioral economics perspective, highlighting the roots of over-requirement.

• 한국콘텐츠학회논문지
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• 제15권10호
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• pp.547-560
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• 2015

최근 국내에서 크게 증가하고 있는 아웃도어레크리에이션 열풍은 여가시간과 가처분소득의 증가뿐만 아니라 대중매체와 대중문화의 상호작용의 효과로 볼 수 있다. 국내에서 대중매체를 통해서 노출되는 아웃도어레크리에이션은 실질적으로 크게 증가하고 있고, 관련 산업분야도 급속도록 성장하는 것으로 나타났다. 리얼리티 프로그램 '아빠! 어디가?'의 경우에는 여러 아웃도어레크리에이션을 통해 놀이, 재미, 경쟁, 그리고 일탈적인 특성 등을 사실적으로 노출하고 있기 때문에 관광객의 내재적 특성인 놀이성 측면이 더욱 부각이 된다. 이에 본 연구에서는 대중매체를 통한 아웃도어레크리에이션의 노출이 잠재 아웃도어 레크리니셔트에게 어떠한 영향을 미치는지를 규명하고자한다. 이러한 의사결정과정을 규명하기 위하여 인간의 행동에 대한 설명력이 높은 계획된 행동이론에 성인의 재미와 놀이의 내재적 특성인 놀이성을 추가하였다. 연구결과, 놀이성은 태도, 주관적 규범, 지각된 행동통제에 크게 유의한 영향을 미치는 것으로 나타났고, 태도, 주관적 규범, 지각된 행동통제 또한 행동의도에 유의한 영향을 미치는 것으로 나타났다. 이는 일탈적 행동을 추구하는 아웃도어레크리에이션에서 놀이성이 큰 영향을 미치는 변인임을 규명하였다고 볼 수 있다.