• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.43-50
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• 2020

Disclosure level in interim financial reporting is important for information users to make business decisions. This has received much attention from the information users. The article is aimed at determining the factors of financial ratios, which impact on the disclosure level in interim financial reporting. The authors use the ordinary least squares to test. The sample consists of 418 VN100 over a 6-year period from 2014 to 2019. The results show that there are four factors that positively impact on the disclosure level in interim financial reporting: Enterprise size (SIZE); Liquidity (LIQI); Sales growth (GROW) and Profitability (ROE). The article proposes some policy recommendations to contribute to improving disclosure level in interim financial reporting. Accordingly, State Securities Commission of Vietnam should strengthen the regular inspection of VN100's disclosure level in interim financial reporting and also should enforce strict sanctions or may consider delisting in cases of listed enterprises with incomplete disclosure. The managers of VN100 need to raise the sense of responsibility of information providers to ensure adequate information in interim financial reporting. Investors should also pay attention to the financial ratios of VN100 such as firm size, return-on-equity, liquidity, and sales growth to get useful information and ensure sound business decisions.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.699-707
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• 2021

The objective of this study is to examine the determinants of the liquidity of 17 commercial banks listed on the Vietnamese Stock Exchanges, HOSE, HNX and UPCoM. The study uses the quarterly audited financial statements from the first quarter of 2006 to first quarter of 2020; it includes 496 observations. Data on GDP and inflation are compiled from the International Monetary Fund and the General Statistics Office of Vietnam. Once collected, the data were organized along the line of unbalanced panel data. The results show that total asset size, return on total assets, and credit growth are positively associated with the liquidity of the listed banks; whereas the interaction between the bank size and the return on total assets has a negative impact on the liquidity of commercial banks listed on the HNX, HOSE, UPCoM. In order to maintain good liquidity, commercial banks need to focus on effective credit growth, ensure a high rate of profit over total assets, and at the same time focus on developing the scale of total assets. However, the development of the size of the total assets should be noted in the balance between the total assets and the rate of return on the total assets.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.751-758
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• 2021

This research is conducted to measure the efficiency level of Islamic banking in Indonesia and also to analyze the factors that can affect its efficiency level. This research used a purposive sampling technique to determine the sample size that will be used, with criteria that the bank has been operating since 2010 and consistently published its financial reports during the research period from 2011 until 2019; therefore, the total sample obtained was 11 samples. Analysis for efficiency level is done by using linear programming Stochastic Frontier Analysis (SFA), with test tool in the form of Frontier 4.1 and Eviews9 to find out what factors that affect efficiency. Efficiency test is done by involving input and output, while influence test used bank-specific variables comprising bank size, bank financial ratio, and macro-economy variable. Research result shows that there are only two banks that are almost close to being fully efficient firms, but the result still does not indicate that Islamic bank works efficiently. Results of the influence test show that factors affecting Islamic banking efficiency in Indonesia are bank size, Capital Adequacy Ratio (CAR), Non-Performing Finance (NPF), and Financing to Deposit Ratio (FDR), while other factors are not influential over the study period.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.81-92
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• 2022

The necessity for a theoretical explanation of the negative association between capital structure and company performance is identified in this study. By focusing on accounting metrics of business performance, this study is the first to investigate the moderating effects of firm size between these variables using logical reasoning. Due to the possibility of endogeneity, this study applies a two-step system GMM approach with data from 285 non-financial enterprises from PSX over a 21-year period. For robustness, we employed pooled OLS, fixed effect, and two-step difference GMM. Our data show that leverage has a detrimental impact on business performance, with size acting as a moderator in the same direction. Our analysis empirically supports some studies while refuting others due to inconsistent results in the literature, but no study has theoretically justified their negative link. We believe that because larger companies have more and easier access to capital markets, they focus primarily on the amount of return, even if the investment is inefficient in terms of the rate of return, but small businesses do not. As a result of this thinking, firm managers' performance suffers as a result of leverage.

• Journal of the Semiconductor & Display Technology
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• v.21 no.3
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• pp.125-129
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• 2022

The current display technology tends to be highly integrated with high resolution, the element size is gradually downsized, and the structure becomes complicated. Inductively coupled plasma (ICP) dry etcher of various types of etching equipment is a structure that places a large multi-divisional antenna source on the top lid, passes current to the Antenna, and generates plasma using the induced magnetic field generated at this time. However, in the case of a device of a large area size, a support that can withstand a load structurally is necessary, and when these support portions are applied, arrangement of antenna becomes difficult, which causes reduction in uniformity. As described above, the development of antenna source of a large area having a uniform plasma density on the whole surface is difficult to restrict hardware (H/W). As a solution to this problem, we confirmed the change in uniformity of plasma by applying two kinds of specific shape faraday shield(FICP) to the lower part of the large area upper lid antenna of 6 and 8th more than that generation size. In this thesis, we verify the faraday shield effect which can improve plasma uniformity control of ICP dry etcher equipment applied to medium and large displays.

• The Journal of Society for e-Business Studies
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• v.16 no.4
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• pp.97-108
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• 2011

Small IT service organizations operate their business with limited resources and workforce in comparison with large enterprises, and they could be categorized in various types based on the method of value creation. But the recent studies on information security have been conducted and they were focused on the construction of general information security countermeasure, without considering size of the business and characteristic. Hence we have undergone the process of classifying information assets. Then we extracted and categorized the information assets considering characteristics of small organization's size and business process. Specifically we have classified the information assets according to business scenario design through qualitative observation method. Then we have validated the classified information assets by utilizing statistical method. We may anticipate that this study results could be basic data for developing the differentiated information security countermeasures for small IT service organization.

• The Journal of Information Systems
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• v.17 no.4
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• pp.157-180
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• 2008

The majority of studies was undertaken on large companies that had adopted e-Business or on the specific case of dot.com companies. However, despite this interest in the effect of the size of an organization on its approach to e-Business, little direct comparison has been undertaken between small and large companies. This study examined the differences of e-Business adoption factors and e-Business performance between large and small companies. Reviewing the literature, we suggest a research model and develop nine hypotheses to be tested. Data are collected from 109 companies Implemented e-business. The results of hypothesis testing show as follows. First, e-Business performance of efficiency has a positive influence of perceived e-Business advantage, top management support, organizational learning ability and financial slack. Second, e-Business performance of sales performance has a positive influence of top management support. Third, e-Business performance of customer satisfaction has a positive influence of technology competence, perceived e-Business advantage, top management support, financial slack and institutional pressure. Finally, there are differences in the e-business factors(perceived e-Business advantage, top management support, institutional pressure) and e-Business performance(efficiency) between large and small companies.

• Journal of Fashion Business
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• v.10 no.1
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• pp.41-57
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• 2006

The purpose of this study were to provide dress forms and men's jacket blocks based on the analysis of their somatotype. As the result of the previous research, based on 1290 males of 20 to 54 year-old, the shapes of adult male were 20 and each body shape was classified by size factor, height and chest girth and master size was selected considering appearance frequency. Somatotype YS(master size: height 170cm, chest girth 91cm) and HD1(master size: height 170cm, chest girth 94cm) were selected to develop dress forms and men's jacket block in the study. The procedure and results were follows; 1. The dress forms of somatotype YS and HD1 were provide base on means of 61 body measurements and cross sections of shoulder, chest, waist, hip of subjects belong to each somatotype. 2. New men's jacket blocks of somatotype YS and HD1 were developed based on the body surface extracted by draping and the result of comparative investigation on the conventional jacket patterns by wearing test. Also the drafting methods of new men's jacket blocks were provided. 3. Wearing test by the sensory evaluation showed that the developed jacket blocks were estimated more highly than existing patterns.

• Journal of Fashion Business
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• v.15 no.1
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• pp.63-79
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• 2011

This study examines the relationship between breast shape and brassiere construction through the comparative analysis of brassiere pattern on the breast shape. This researcher drew the brassiere pattern of developing a pre-study for Chinese female adults according to average size based on the four breast shapes. And then we measures brassiere pattern size and comparatively analyzes breast between size and shape. Comparative analysis results of brassiere patterns are verified differences of size and shape on the breast shape. Above all an angle of cup dart showed remarkable differences on the breast shape. An angle of cup dart isn't proportioned to breast size. An angle of cup dart for cone shape is bigger than dome shape. Because cone shape breast is protruded center part but dome shape breast have a shape of smooth curve like a half globe. So an angle of a cone shape breast cup dart is determined bigger than dome shape breast. For increasing the uplift effect of brassiere, brassiere pattern is different on the breast shape. And a brassiere pattern need different drawing methods about the angle of cup dart, breast inner side diameter, slope and so on. This study has an important significance that it established a mechanical relationship of breast shape and brassiere pattern.

• Fashion & Textile Research Journal
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• v.11 no.5
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• pp.771-778
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• 2009

There may be some problems in size fitness for ready-made-clothes purchasers with fatty body shape especially for them with abdominal obesity. The purpose of this study was to improve the wearing comfort of Middle-aged women slacks by setting grading points and developing grading rules proper to the abdominal obesity. The subjects in this study was over $25kg/m^2$ of the BMI, over 85cm of waist, and over 0.8 of WHR. A total of 176 Middle-aged women satisfyingthem were enrolled. The results of this study are as follows: (1) The majority segment is 85-94 size accounting for the 11.36% of subjects. (2) The measurements on 11 size from three groups after drawing slacks pattern on them revealed that the changed values of slacks front and back on the grading point marked are differ, indicating that it is needed to apply body shape and age specific grading rule. (3) The evaluation on the appearance for wearing slacks showed relatively high score, indicating that the grading between sizes within each group was effective. The studies on the body size distribution on each obesity pattern and on the setting size system reflecting characteristics of each body shape should be performed continuously.