Purpose: This study aims to identify the distribution of skill evolution for accounting personnel during the health crisis and investigate the impact of accounting skills in developing resilience among accounting personnel. Research design, data, and methodology: A total of 131 respondents of accounting personnel participated in a self-administered survey questionnaire. This data is analysed using the partial least square structural equation modeling. Results: The results show that accounting skills, digital skills, and writing skills have a significant impact on developing accounting personnel's motivation, subsequently leading to resilience. Conclusions: This study adds to the literature on the new requirements and future profiles of Malaysian organisation and the accounting profession. This will be a good reference for the practitioners to identify the relevant skills required for accountants after the pandemic. Furthermore, this study includes encouraging motivation and skills to improve resilience in the Malaysian context further to understand the push factors on skills evolution among the accountants. Higher education institutions with accounting courses would consider the potential future skills of accountants to meet market demands on time when updating the institutions' curricula program. Hence, the relevant skills required can be developed and practiced at the education level, especially secondary and tertiary levels.
International Journal of Computer Science & Network Security
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제22권4호
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pp.387-393
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2022
The article reflects short-term perspectives on the use of information and communication technologies in the training of teachers for higher education. Education is characterized by conservatism, so aspects of systematic development of the industry are relevant to this cluster of social activity. Therefore, forecasting the introduction of innovative elements of ICT training is in demand for the educational environment. Forecasting educational trends are most relevant exactly in the issues of training future teachers of higher education because these specialists are actually the first to implement the acquired professional skills in pedagogical activities. The article aims to consider the existing potential of ICT-based learning, its implementation in the coming years, and promising innovative educational elements that may become relevant for the educational space in the future. The tasks of scientific exploration are to show the optimal formats of synergy between traditional and innovative models of learning. Based on already existing experience, extrapolation of conditions of educational process organization with modeling realities of using information and communication technologies in various learning dimensions should be carried out. Educational trends for the next 3 years are a rather tentative forecast because, as demonstrated by the events associated with the COVID-19 pandemic, the socio-cultural space is very changeable. Consequently, the dynamism of the educational environment dictates the need for a value-based awareness of the information society and the practical use of technological advances. Thus, information and communication technologies are a manifestation of innovative educational strategies of today and become an important component along with traditional aspects of educational process organization. Future higher education teachers should develop a training strategy taking into account the expediency of the ICT component.
Purpose : The purpose of this study was to investigate the structural relationships between fear of missing out, addictive tendencies toward social network services (SNSs), and depression in colleges. Methods : The target subjects were students in colleges across gyeongnam & busan, to whom the purpose of the study was explained and who spontaneously agreed to participate. A survey was conducted with 302 participants over 31 days from March 7, 2022, and data from 299 responses was analyzed. Results : 1. Women felt a higher fear of missing out than men. 2. Women showed greater inability to control their use of SNSs, more SNS-related disorders in daily life, and greater immersion in and tolerance of SNSs when compared to men. 3. Women were more depressed than men. 4. Positive correlations were observed between the fear of missing out and SNS-addictive tendencies, between the fear of missing out and depression, and between SNS-addictive tendencies and depression. Conclusion : A comprehensive review of these findings suggests that women had overall higher levels of isolation fear, SNS-addictive tendencies, and depression than men. Based on this, universities should provide gender-specific educational programs around these issues; this student cohort will ultimately work in healthcare, and this kind of awareness will be essential for treating patients. Considering that the current situation poses unusual challenges due to the COVID-19 pandemic, the study's results can serve as basic data for planning educational programs in the future. Over the coming years, comprehensive and continuous education and counselling relating to the fear of missing out, SNS addiction, and depression will be urgently required.
International Journal of Computer Science & Network Security
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제23권1호
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pp.78-88
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2023
Medication safety and medicine delivery challenge the well-being of the elderly and the management of the elderly center. With the outbreak of COVID-19, the elderly in the care center were challenged by the inconvenience of the medication restocking. The purpose of this paper accentuates the importance of the design and development of an UAV-based Smart Medicine Case (UAV-SMC) to improve the performance of medication management and medicine delivery in the elderly center. The researchers came up with the design of UAV-SMC in the light of the UAV and IoT technology to improve the performance of both Medication Practice Management (MPM) and Low Inventory Detection and Delivery (LIDD). Based on the result, with UAV-SMC, the performance of both MPM and LIDD was significantly improved. The UAV-SMC improves the efficacy of medication management in the elderly center by 26.97 to 149.83 seconds for each medication practice and 9.03 mins for each time of medicine delivery in Subang Jaya Malaysia. This paper only investigates the adoption of UAV-SMC in the content of elderly center rather than other industries. The authors consider integrating the UAV-SMC with the e-pharmacy system in the future. In conclusion, the UAV-SMC has significantly improved the medication management and guard the safety of elderly and caretaker in the elderly in the post-pandemic times.
Purpose - This paper elucidates a nexus between the occurrence of rare disaster events and the volatility of economic growth by distinguishing the likelihood of rare events from stochastic volatility. We provide new empirical facts based on a quarterly time series. In particular, we focus on the role of financial liberalization in spreading the economic crisis in developing countries. Design/methodology - We use quarterly data on consumption expenditure (real per capita consumption) from 44 countries, including advanced and developing countries, ending in the fourth quarter of 2020. We estimate the likelihood of rare event occurrences and stochastic volatility for countries using the Bayesian Markov chain Monte Carlo (MCMC) method developed by Barro and Jin (2021). We present our estimation results for the relationship between rare disaster events, stochastic volatility, and growth volatility. Findings - We find the global common disaster event, the COVID-19 pandemic, and thirteen country-specific disaster events. Consumption falls by about 7% on average in the first quarter of a disaster and by 4% in the long run. The occurrence of rare disaster events and the volatility of gross domestic product (GDP) growth are positively correlated (4.8%), whereas the rare events and GDP growth rate are negatively correlated (-12.1%). In particular, financial liberalization has played an important role in exacerbating the adverse impact of both rare disasters and financial market instability on growth volatility. Several case studies, including the case of South Korea, provide insights into the cause of major financial crises in small open developing countries, including the Asian currency crisis of 1998. Originality/value - This paper presents new empirical facts on the relationship between the occurrence of rare disaster events (or stochastic volatility) and growth volatility. Increasing data frequency allows for greater accuracy in assessing a country's specific risk. Our findings suggest that financial market and institutional stability can be vital for buffering against rare disaster shocks. It is necessary to preemptively strengthen the foundation for financial stability in developing countries and increase the quality of the information provided to markets.
Currently, Korea is on the verge of entering into an ultra-aged society and the associated market size is growing. In this regard, customer-centered design that understands the consumer needs of the new silver generation, which is emerging as a new consumer group, and reflects them in products is the key to the success of the high-value-added fashion industry. Therefore, this study reviewed the changes in physical, biological, social, and psychological characteristics of the new silver generation, through a review of related books and previous studies, and secured the direction for clothing product development for the new silver generation. The literature review was supplemented by group interviews to accurately identify the needs of silver consumers. In addition, the study conducted case analysis through web searches of fashion magazines, newspaper articles, brand web sites, and trend information sites to investigate the market trends of one-mile wear products that have emerged due to the COVID-19 pandemic, the characteristics of one-mile wear brands, and products for new silver women, including size specification analysis and sewing techniques that minimize skin irritation while reflecting the consumer's characteristics. Based on the results of this study, a competitive design and product development were proposed from an economic and industrial perspective that can enhance the product value and maximize the marketing effect by developing consumer-oriented one-mile comfort wear products with aesthetic, practical, functional, and economic values that satisfy the characteristics and needs of new silver women.
Purpose - Semiconductors are a significant export item for Korea that is expected to continue to contribute significantly to the Korean economy in the future. Thus, the semiconductor industry is a critical component in the 4th Industrial Revolution and is expected to continue growing as the non-face-to-face economy expands as a result of the COVID-19 pandemic. In this context, this paper aims to empirically investigate how semiconductors are imported and exported in Korea from a global supply chain perspective by analysing import and export data at the micro-level. Design/methodology - This study conducts a multifaceted analysis of the global supply chain for semiconductors and related equipment in Korea by examining semiconductor imports and exports by semiconductor type, year, target country, mode of transportation, airport/port, and domestic region, using import/export micro-data. The visualisation, flow analysis, and Bayesian Network methodologies were used to compensate for the limitations of each method. Findings - Korea is a major exporter of semiconductor memory and has the world's highest competitiveness but is relatively weak in the field of system semiconductors. The trade deficit in 'semiconductor equipment and parts' is clearly growing. As a result, continued investment in 'system semiconductors' and 'semiconductor equipment and parts' technology development is necessary to boost exports and ensure a stable supply chain. Originality/value - Few papers on semiconductor trade in Korea have been published from the perspective of the global supply chain or value chain. This study contributes to the literature in this area by focusing on import and export data for the global supply chain of the Korean semiconductor industry using a variety of approaches. It is our hope that the insights gained from this study will aid in the advancement of SCM research.
Background: Effort-reward imbalance (ERI) and overcommitment at work have been associated poorer mental health. However, nonlinear and nonadditive effects have not been investigated previously. Methods: The association between effort, reward, and overcommitment with odds of poorer mental health was examined among a sample of 68 formal United States waste workers (87% male). Traditional, logistic regression and Bayesian Kernel machine regression (BKMR) modeling was conducted. Models controlled for age, education level, race, gender, union status, and physical health status. Results: The traditional, logistic regression found only overcommitment was significantly associated with poorer mental health (IQR increase: OR = 6.7; 95% CI: 1.7 to 25.5) when controlling for effort and reward (or ERI alone). Results from the BKMR showed that a simultaneous IQR increase in higher effort, lower reward, and higher overcommitment was associated with 6.6 (95% CI: 1.7 to 33.4) times significantly higher odds of poorer mental health. An IQR increase in overcommitment was associated with 5.6 (95% CI: 1.6 to 24.9) times significantly higher odds of poorer mental health when controlling for effort and reward. Higher effort and lower reward at work may not always be associated with poorer mental health but rather they may have an inverse, U-shaped relationship with mental health. No interaction between effort, reward, or overcommitment was observed. Conclusion: When taking into the consideration the relationship between effort, reward, and overcommitment, overcommitment may be most indicative of poorer mental health. Organizations should assess their workers' perceptions of overcommitment to target potential areas of improvement to enhance mental health outcomes.
As the COVID-19 pandemic confirmed the culture of non-face-to-face consumption. In retail commerce, the 'live commerce' market, where sales are made by communicating with customers in the form of live streaming broadcasts, has grown rapidly. Although previous studies have consistently confirmed the phenomenon of "influencers" in society and culture, there is a lack of research on the "sales expertise" of live commerce broadcasters such as Wang Hong in China. In China, "Wang Hong" is short for "Wang Luo Hong Ren", a combination of "Wang Luo", which means the Internet, and "Hong Ren", which means star, and refers to a person who is popular through social platforms and is gaining popularity from many fans. Therefore, this study focuses on Wang Hong's developing "selling expertise" and examines it from the perspective of a shopping curator. In particular, we applied Harold Jarche(2011)'s "Seek-Sense-Share" model to influencers to verify their influence on trust and purchase intention in live commerce. Furthermore, we analyzed the differences between Korea and China.A survey was conducted among live commerce users in Korea and China, and a total of 228 questionnaires were used in the final analysis. Basic statistical analysis was conducted using SPSS and hypotheses were tested using PLS 3.0. The results of the hypothesis testing showed that influencers' curatorial competence "Seek-Sense-Share" had a significant effect on trust, and trust had a positive effect on purchase intention. In addition, there is a significant difference between Korean and Chinese consumers in this relationship.
International Journal of Computer Science & Network Security
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제21권5호
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pp.151-159
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2021
This article addresses the issue of finding optimal solutions using the information technologies of accounting and analysis in modern companies. The aim of the study is to reveal available information technologies for the needs of small, medium and large businesses operating in modern conditions. This goal is achieved by using systematization, comparison, and analysis of information, obtained under the survey and open management statistics. For the first time, the paper systematizes up-to-date information of 2021 about the most popular programs, online services, platforms and cloud services that are used to improve accounting and analytical processes in enterprises of various sizes. The main global trends in software development in terms of COVID-19 pandemic have been identified. In particular, the study defines the countries that occupy the leading positions in the informatization of business processes. An attempt was made to classify information technologies by their use by various volume of businesses. The analysis of research results of the Internet search query frequency regarding the use of information technologies enabled to determine the most popular software products worldwide. The peculiarities of information technologies, their advantages and disadvantages were examined and the common and distinctive features were compared. It was determined that for the new enterprises to implement information technologies, it is necessary to conduct a step-by-step study of all available software products. The software evaluation algorithm was described to help select the optimal software for the specific business processes. The paper also describes the way to solve the problem of using accounting and analysis software for the businesses of a specific kind of activity.
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