• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.157-167
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• 2020

One of the concerns that have received substantial interest in the accounting field, in particular, in accounting education, is the increasing scarcity and demand for professional accountants around the globe. This study aims to investigate the effects of financial rewards (FR), parents' and peers' influence (PPIF), and benefits and cost (BCE) on students' intention to pursue a career in accounting. A quantitative, convenient random sampling approach was used, and an online survey was conducted to collect data from students studying in China. A total of 311 valid responses were used for model testing based on the theory of reasoned action and the theory of planned behavior. The findings of the study include the positive effects of FR, PPIF, and BCE on accounting career choice (ACC). This study illustrates that FR is the most dominant factor (β=0.479) for influencing ACC. Furthermore, the used factor explained 70% variation in ACC. The results of the study have implications both for accounting firms and universities whether offering or not offering accounting as a major. This study provides a global perspective, which keeps this study unique from other studies. And in this study, the Partial Least Square Structural Equation Modeling (PLS-SEM) has been used which is randomly used in accounting research.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.399-409
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• 2022

The purpose of this study is to examine the role of virtual community participation and engagement in the brand decision by building community and brand trust. In this study, two theories (Social Capital Theory and Theory of Collective Action) were tested. Both theories were linked based on existing literature, and empirical evidence was obtained through testing hypotheses. Students from five prestigious Pakistani business schools provided a total of 849 replies. The measurement model and structural model were both analyzed using the partial least square (PLS) method. The findings show that virtual community engagement and participation have a positive and significant impact on virtual community trust. Although virtual community engagement has a positive effect on brand trust, we found no evidence of a link between virtual community participation and brand trust. Later, these trusts positively influence brand choice. This study has several managerial implications. The suggested model of this study helps managers to get customers' insight, choose the right target market, and set integrated marketing communication strategies besides social media marketing strategies. The study represents a new perspective of consumer behavior that helps to understand how a customer behaves in virtual communities to trust and take the final decision to purchase.

• The Journal of Korean Association of Computer Education
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• v.23 no.1
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• pp.29-36
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• 2020

Various items were used as evaluation tools that identify the student's abilities accurately to confirm the completion of learning. Among them, the multiple choice item has the advantages of high objectivity and reliability in scoring, but it cannot remove the factor of guessing. In this paper, the multiple choice items are classified into two types according to the relationship between the questionnaire and the choices. One is the type used in the classical test theory with the probability of guessing 1/k for k choices and the other is the novel proposed type which introduces the concept of partial knowledge. In the proposed type, the probability of guessing when the number of knowledge i is (i+1)/k for k choices. Based on the assumptions of the previous theories about multiple choice items, we derive the guessing parameter about the proposed type. And we analyzed the effect of the guess on the correct answer in the existing type and the proposed type. This shows that the proposed type has more question guessing than the existing type.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.5 no.7
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• pp.33-42
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• 1982

The standard theory of production treats human and non-human inputs in the same way. Inert Areas Theory drops this assumption. One distinction is obvious. Human capital, the source of human inputs, can not be purchased outright by firms. Usually what is purchased are units of labor time. What is critical is directed effort, at or beyond some level of skill. Direct effort, however, involves choice and motivation, and these are the critical variables left out of the standard theory. Leibenstein introduces the concept of "inert areas" by which he means "a set of effort positions whose associated levels of utility are not equal but in which the action required to go from a lower to a higher utility level involves a utility cost that is not compensated for by the gain in utility." This idea is used when discussing the behavior of firm's management.f firm's management.

• Structural Engineering and Mechanics
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• v.25 no.4
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• pp.423-444
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• 2007

By using the incremental form of the endochronic theory of plasticity, a model of material function is proposed in this paper to investigate plastic behavior. By comparing the stress-strain hysteresis loop, the theory is shown to agree well with the experimental results, especially in the evolution of peak stress values of SAE 4340 steel loaded by cyclic loading with various amplitudes. Depending on the choice of material parameters, the present model can substantially result in six categories of material function, each of which can behave differently with respect to an identical deformation history. In addition, the present model of material function is shown to be capable of describing the behavior of erasure of memory of materials, as experimentally observed by Lamba and Sidebottom (1978).

• Journal of Korean Society of Transportation
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• v.11 no.1
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• pp.67-86
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• 1993

A formulation of dynamic traffic assignment between multiple origins and single destination was first introduced in 1987 by Merchant and Nemhauser, and then expanded for multiple destination in the late 1980's (Carey, 1987). Based on behavioral choice theory which provides proper demand elasticities with respect to changes in policy variables, traffic phenomena can be analysed more realistically, especially in peak periods. However, algorithms for these models are not well developed so far(working with only small toy network) and solutions of these models are not unique. In this paper, a new model is developed which keeps the simplicity of static models, but provides the sensitivity of dynamic models with changes of O-D flows over time. It can be viewed as a joint departure time and route choice model, in the given time periods(6-7, 7-8, 8-9 and 9-10 am). Standard multinomial logit model has been used for simulating the choice behavior of destination, mode, route and departure time within a framework of the incremental network assignment model. The model developed is workable in a PC 386 with 175 traffic zones and 3581 links of Seoul and tested for evaluating the exclusive use of Namsan tunnel for HOV and the left-turn prohibition. Model's performance results and their statistical significance are also presented.

• Journal of Korean Elementary Science Education
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• v.32 no.2
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• pp.139-158
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• 2013

This study investigated elementary students' (grade 4~6) learning progressions for water cycling drawn from iterative assessments using ordered multiple-choice (OMC) items. An assessment system, which consisted of construct map, item design, outcome space, and measurement model, was employed in this study to examine children's learning progressions. At the first stage of the assessment system, a construct map was designed on which children's conceptual understandings from naive to most sophisticated were represented. At the item design stage, 8 OMC items were drawn from the construct map. Each item option of the OMC items was scored from 0 to 3 according to its level of understanding at the stage of outcome space. As a measurement model, Rasch model, a branch of item response theory, was applied to interpreting the outcomes of the OMC items. This cycle of assessment system was furtherly implemented iteratively in order to elaborate on the first version of water cycling learning progression. In conclusion, children's understanding of water cycling could be described in two aspects: water distribution and water movement. We identified children's conjectural developmental pathways about water cycling existed from superficial and naive accounts to more complex and abstract accounts.

• Journal of Distribution Science
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• v.13 no.3
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• pp.11-19
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• 2015

Purpose - This study examines the strength of sadness and the belief it will last, as regards the effects of the degree of self-extension to the sad-evoking event on choice behavior related to self-control dilemmas. Research Design, Data, and Methodology - In an experiment involving high and low self-extension groups, 261 undergraduates answered self-administered questionnaires. The hypotheses were tested using AMOS 19.0 and path analysis. Results - The positive relationship between the degree of self-extension to the sad-evoking event and hedonic vs. utilitarian food choices was mediated by the belief that the sadness will last. There is a significant indirect path from the degree of self-extension (to the sad-evoking event) to the strength of the sadness, and to the belief that it will last with respect to hedonic vs. utilitarian food choices. Conclusions - These results show that beliefs about sad emotion transience depend on both the degree of self-extension to the sad-evoking event and the strength of sadness, and that the belief that sad emotions are transient makes sad people susceptible to temptation when facing self-control related dilemmas.

• The Journal of Industrial Distribution & Business
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• v.7 no.4
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• pp.11-16
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• 2016

Purpose - There are numerous theories for retail trade area analysis which are designed to select candidate locations for new stores. In this study, comparative analysis on the characteristics from those of the theories are shown, and the explanation for the power in consumers' store-choice behaviors and their limitations are examined. Also, plans for improving commercial sphere analysis are explored. Research design, data, and methodology - This study is based on literature reviews with normative research methodology. Among many researches regarding the analysis on the location and commercial sphere for launching a new store, researches relying on statistics are excluded in this study since they belong to the marketing research area,. Results - In the Law of retail gravitation, Huff's model multinomial logit model and etc. are mutual complementary mathematical techniques for analyzing commercial spheres and each of them has its own characteristics. These theories rely on the same hypothesis in which consumers are all believed to be behaving rationally under a similar behavioral system. However, the trial in explaining or estimating behavior of choosing a store with only a select size of the population that is objectively estimated by some major properties has limits in its credibility. Conclusion - Research on consumer's spatial behaviors can be fully illustrative and explainable when it has both quantitative approaches such as 'law of retail gravitation', 'logit model' and etc., and qualitative approaches like consumer's 'cognitive structure', 'learning status', 'image formation', 'attitude' and etc.

• Proceeding of Spring/Autumn Annual Conference of KHA
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• 2005.11a
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• pp.163-166
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• 2005

The purpose of this study was to analyze the Characteristics of Flexible housing Unit Plan Choice. It is believed that Flexible Housing relates to Family life cycle and the number of family. But this study revealed another factor, Space Syntax. It is reviewed that the Space Syntax effectively reveals the relative spatial depth of the spatial elements composing flexible housing unit plan. Thus, the Space Syntax is adopted as an analytic method of this study to objectify the concrete spatial changes. Through this study, the spatial organization of each case before changing is compared wi th that after changing, to find out the spatial changes over variation, Based on this theory, this study provide basic data to be used for architectural planning for flexible design. To design common facilities that support residents' leisure activities is one of the contemporary issues in Korea. People became interested in the leisure facilities in near-home environments. This trend encouraged this research study. The objectives of this study are to analyze the current status and characteristics of leisure facilities in apartment communities, to examine the correlations among leisure facilities, and to suggest design considerations for korean multi-family housing communities.