• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.135-142
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• 2021

This study aims to examine the impact of audit committee characteristics on income management of companies listed on the Stock Exchange of Vietnam. Research data was collected from all 745 listed companies on Vietnam's stock market over four years, from 2015 to 2018. After excluding companies that did not qualify, there were 216 companies with 864 observations. With the help of dedicated software Stata 15, the impact of audit committee characteristics (through independent variables and control variables such as Audit Committee Independence, Auditing Committee size, Auditing Committee Expertise, Auditing Committee Meeting Frequency, Company Size, Financial Leverage, and Operating Cash Flow) to earning management through a multivariate regression model was determined. Research results from Vietnamese listed companies during this period show that the size and expertise of the audit committee are inversely related to the discretionary accruals representing earning management. At the same time, the research results also identify a positive relationship between firm size and earning management, and the inverse relationship between financial leverage, net cash flow from operating operations and earning management. However, the multivariate regression results do not find clear evidence of a relationship between audit committee independence and the audit committee meeting frequency to earning management.

• Korean Journal of Childcare and Education
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• v.17 no.4
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• pp.111-128
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• 2021

Objective: The purposes of this research are to analyze former research papers regarding Dream Start according to academic field in an attempt to better understand their services and to present additional directions. Methods: The 66 research papers regarding Dream Start from 2008 to 2020 were analyzed by three categories: welfare, child care(education) and health. In each category, this research analyzed the research papers by year, research type, research subject and the research topic. Results: First, the research papers regarding Dream Start were most actively published between 2010 and 2017 and the number of research papers decreased after 2018. Second, the results regarding the type of study showed that quantitative studies were mostly performed in all, but the detailed methods used mainly differed. Third, the subjects of the study commonly included guardians. Fourth, the research topics were focused on business content, operations, and direction. Conclusion/Implications: Based on these results, welfare, child care(education) and health sectors need to make more efforts for balanced development, and integrated research and longitudinal studies are necessary. Second, further research is needed to enhance the professionalism of teachers and nurses working in the Dream Start. Third, more research is needed for the integration and coordination of resource management.

• International Journal of Knowledge Content Development & Technology
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• v.11 no.4
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• pp.87-99
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• 2021

The study examines the relationship between co-operative society governance and members' satisfaction. Co-operative societies face problems of how to keep balance between efficiency and governance because those in charge of operations of co-operative; the board and the staff must meet two demands i.e. good business practice and the social responsibility which involves the satisfaction of members. The objective of this study is to examine the relationship between co-operative governance and members' satisfaction using Ambrose Alli University Workers/Farmers Multi -Purpose the Co-operative Society as a case study. The data collected in this study were obtained through structured questionnaire. Data analyzed were subjected to descriptive statistics and graphs. The data analyzed indicated that the challenges facing the co-operative society include theft /fraud and mismanagement. Members agitated for transformation of the co-operative society to operate in line with the guidelines of the Central Bank of Nigeria. It was recommended that for efficiency and high productivity, staff should be trained. Also there is need for innovative technology and the necessity for the cooperative society in question to network with other organizations.

• Journal of Distribution Science
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• v.20 no.11
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• pp.79-88
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• 2022

Purpose: The purpose of this study was to determine the effect of agricultural exports and imports on economic growth in Bangladesh and propose an upgraded and customized model of the supply chain for agribusiness growth in Bangladesh to achieve plain sailing and systematic operation and financial gains at home and abroad. Research design, data, and methodology: All data in the research have been collected from secondary sources. Gross domestic product was used as the dependent variable and exports and imports of agricultural products were used as independent variables. Pairwise Granger causality was utilized to see the impact of the variable responsible for the economic growth in Bangladesh and the causal relationship between the variables analyzed was measured using Johansen co-integration test. Results: From the empirical analysis, the researchers observed that agricultural commodity imports and exports have a unidirectional impact on economic growth in Bangladesh and a long-run causal link with economic growth in Bangladesh. The suggested supply chain model of agribusiness aids in achieving smooth operations, systematic management, and monetary gains both domestically and internationally. Conclusions: This paper contributes to the development of a more effective and profitable agribusiness supply chain in Bangladesh systematically through their theoretical and practical implications.

• Journal of Navigation and Port Research
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• v.47 no.2
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• pp.57-65
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• 2023

In 2017, the International Maritime Organization (IMO) adopted MSC.428 (98), which recommends establishing a cyber-risk management system in Ship Safety Management Systems (SMSs) from January 2021. The 27th International Association of Marine Aids to Navigation and Lighthouse Authorities (IALA) also discussed prioritizing cyber-security (cyber-risk management) in developing systems to support Maritime Autonomous Surface Ship (MASS) operations (IALA guideline on developments in maritime autonomous surface ships). In response to these international discussions, Korea initiated the Korea Autonomous Surface Ship technology development project (KASS project) in 2020. Korea has been carrying out detailed tasks for cybersecurity technology development since 2021. This paper outlines the basic concept of ship network security equipment for supporting MASS ship operation in detailed task of cybersecurity technology development and defines ship network security equipment interface for MASS ship applications.

• The Journal of Industrial Distribution & Business
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• v.14 no.5
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• pp.19-29
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• 2023

Purpose: The hospitality sector is vital to economic development, especially in metropolitan regions, where hotels are a pivotal factor in drawing in leisure and corporate visitors. Despite the potential advantages of urban hotels, there is a gap in empirical studies on the impacts of eco-friendly interior design on hotel appeal and guest behavior. Therefore, this study aims to fill out the research gap. Research design, data and methodology: This study employed a review of the literature systematically as its research design. The study's data collection technique involves exploring peer-reviewed journals through electronic databases like Scopus, and Web of Science. The present author double-checked the quality of instrument for all usable dataset. Results: Prior literature has stated a strong linkage between green interior design in urban hotels and customer behavior and hotel attractiveness. Using environmentally conscious methods, hotels can enhance the quality of their indoor atmosphere, preserve energy and water supplies, and establish a favorable public perception that appeals to environmentally aware consumers, thereby improving their overall experience and contentment. Conclusions: This study concludes that creating indoor spaces with environmental factors in mind could lead to a more enjoyable and beneficial atmosphere for hotel visitors and adopting a sustainability-oriented approach to hotel design and operations could attract potential customers.

• Journal of Distribution Science
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• v.20 no.6
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• pp.125-135
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• 2022

Purpose: The revenue sharing contract has been used in various industries and it is expected to coordinate the individual companies' operations in a way to improve the whole supply chain performance. This study evaluates the performance of the revenue sharing contract to find out whether this contract achieves its original goal, the supply chain coordination. Research design, data, and methodology: The profit optimization models are developed to represent two stage supply chain system with a supplier and a buyer. By using the numerical examples of the proposed mathematical models, this study examines whether this supply chain contract coordinates the supply chain system. Results: The numerical examples show that the revenue sharing contract does not make the same supply chain profit as the centralized system does. With the proper combination of the wholesale price discount rate and revenue share ratio, both manufacturer and retailer can obtain increased profits from the revenue sharing contract. Conclusions: The outcomes of the numerical analysis imply that the revenue sharing certainly improves the supply chain performance but it does not fully coordinate the supply chain system. By controlling the wholesale price and revenue share ratio, every supply chain member can be beneficiaries of this supply chain contract.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.257-263
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• 2022

The objective of this study was to see how artificial intelligence applications affected organizational innovation in Jordanian commercial banks. Both independent and dependent variables were measured in three dimensions: expert systems, neural network systems, and fuzzy logic systems for artificial intelligence applications variable. Product innovation, process innovation, and management innovation for the organizational innovation variable. To achieve study objectives, a questionnaire was developed and distributed to a sample of one hundred fifty-three managers in Jordanian commercial banks, who were selected according to the simple random sampling method. Except for the neural network systems dimension, which comes in at an average level, the study indicated that there is a high level of organizational innovation and artificial intelligence applications. Furthermore, the findings revealed that artificial intelligence applications have a significant impact on organizational innovation in Jordanian commercial banks, with the most important artificial intelligence application being a fuzzy logic system. The study suggested keeping track of technological advancements in the field of artificial intelligence applications and incorporating them into banking operations by benchmarking with the best commercial bank practices and allocating a portion of the budget to technological applications and infrastructure development, as well as balancing between technology use and information security risks to ensure client privacy is protected.

• International conference on construction engineering and project management
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• 2022.06a
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• pp.686-693
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• 2022

Construction is a collaborative endeavor. The complexity in delivering construction projects successfully is impacted by the effective collaboration needs of a multitude of stakeholders throughout the project life-cycle. Technologies such as Building Information Modelling and relational project delivery approaches such as Alliancing and Integrated Project Delivery have developed to address this conundrum. However, with the onset of the pandemic, the digital economy has surged world-wide and advances in technology such as in the areas of machine learning (ML) and Artificial Intelligence (AI) have grown deep roots across specializations and domains to the point of matching its capabilities to the human mind. Several recent studies have both explored the role of AI in the construction process and highlighted its benefits. In contrast, literature in the organization studies field has highlighted the fear that tasks currently done by humans will be done by AI in future. Motivated by these insights and with the understanding that construction is a labour intensive sector where knowledge is both fragmented and predominantly tacit in nature, this paper explores the integration of AI in construction processes across project phases from planning, scheduling, execution and maintenance operations using literary evidence and experiential insights. The findings show that AI can complement human skills rather than provide a substitute for them. This preliminary study is expected to be a stepping stone for further research and implementation in practice.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2022.06a
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• pp.201-203
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• 2022

Increasing global market of used electric vehicle (EV) battery encourages international firms to establish its subsidiary companies or business units specializing in battery recycling. Such kind of companies predominantly use closed loop supply chain (CLSC) for their operations of battery manufacturing and used battery recycling/reusing in global scale. However, EV battery recycling, as a relatively new industry, makes its global CLSC be exposed to various types of risks, which leads to inefficiency of supply processes and makes supply chains more complicated and vulnerable. Identifying, evaluating, and analyzing possible risks in CLSC has a great importance for optimization and increasing effectiveness for the global supply chain of used EV battery. Itwill assist to elaborate the efficient CLSC management and possible risk mitigation strategies to keep the global EV battery supply chain resilient and sustainable. This study aims to develop a conceptual framework for risk assessment in this new sector. Therefore, it will populate the framework with possible failure modes identified from various literature on EV battery recycling and closed loop supply chains so that future research can validate and utilize the conceptual framework.