• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.183-194
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• 2022

The objective of this article is to assess the impact of corporate social responsibility (CSR) implementation on Corporate Brand Value (CBV) and Corporate Financial Performance (CFP). At the same time, the article examines the mediated role of CBV on the relationship between CSR implementation and CFP. In-depth interviews and observation techniques were used in this article on 4 experts to collect qualitative information. Quantitative analysis was based on primary data obtained from 454 employees working at enterprises providing Bancassurance services. The article uses various models of Cronbach's Alpha coefficient, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Analysis (SEM) using SPSS 22.0 and AMOS 20.0 software. In addition, a 5-point Likert scale is used to measure observed variables. Research results show that CBV plays an intermediate role in the relationship between CSR implementation and CFP. At the same time, the implementation of CSR toward communities, customers, and workers directly impacts CBV and CFP. The article draws a new conclusion; there is no relationship found between the implementation of CSR and CFP. The result proposes implications for the state and Bancassurance service providers to develop and implement CSR-related policies and activities to enhance their brand value and financial performance.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.823-832
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• 2021

In Vietnam, tax compliance has become an important goal in the tax reform strategy. In the context of technology 4.0, the application of the electronic tax system is of great significance to small- and medium-sized enterprises (SMEs). The paper explores factors influencing electronic tax compliance of SMEs in Vietnam. Data from 402 SMEs, who are business taxpayers, was selected through a researcher-designed questionnaire survey method. The results indicate that four groups of factors have significant effects on electronic tax compliance among Vietnamese SMEs. These groups include Taxpayer Awareness (TA), Perceived Ease of use (PTE), Vietnamese tax administration (VTA,) and Efficiency of Vietnamese tax policy (VTP). The factor analysis was adopted; Cronbach's alpha coefficients were calculated, exploratory factor analysis (EFA) was used. The findings found that among these four groups, the most influencing factor is taxpayer awareness. It is suggested that the Vietnamese government should pay attention to promote and support SMEs to raise full awareness of tax obligations. This could be done through various methods such as conducting workshops for updating tax policies and short courses to business taxpayers of electronic tax compliance. The study is expected to provide some important implications for policy-makers and practitioners in tax policy reform in Vietnam.

• Nutrition Research and Practice
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• 제16권2호
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• pp.272-283
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• 2022

BACKGROUND/OBJECTIVES: Most child and adolescent food literacy measurement tools focus on nutrition and food safety. However, the importance of aspects related to the food system such as food distribution and food waste and their effects on environmental sustainability is growing. We therefore developed and validated a two-dimensional tool for children (8-12 years old) and adolescents (13-18 years old) that can comprehensively measure food literacy. The association of food literacy with diet quality and self-reported health was assessed. SUBJECTS/METHODS: First, we developed a food literacy conceptual framework that contains food system and literacy dimensions through a literature review, focus group interviews, and expert review. After a face validity study, we conducted the main survey (n = 200) to validate the questionnaire. Construct validity and reliability were assessed using exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and Cronbach's alpha. RESULTS: As a result of the Delphi study, content validity was confirmed for the remaining 30 items after two items were excluded (content validity ratio = 0.86). Eleven items were excluded from the EFA results, while the CFA results indicated appropriate fit indices for the proposed model (comparative fit index = 0.904, root mean square error of approximation = 0.068). The final food literacy questionnaire consisted of 19 questions and comprised 5 factors: production, distribution, selection, preparation and cooking, and intake. Food literacy was positively associated with diet quality, as assessed by the Nutrition Quotient score, in both children and adolescents and with self-reported health in adolescents.

• 한국노년학
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• 제29권2호
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• pp.407-424
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• 2009

본 연구의 목적은 일상생활을 독립적으로 수행하기 어려워 도움이 필요한 노인을 돌보는 가족부양자의 부양경험을 다차원적으로 평가하기 위해 서양에서 개발된 부양자반응척도(CRA)를 우리나라 가족부양자에게 적합하도록 수정하여 한국형 부양자반응척도(K-CRA)를 제시하는 것이다. 이를 위해 우리나라 가족부양자를 대상으로 부양자반응척도(CRA)를 조사한 결과를 문항분석, 탐색적 요인분석, 타당도분석 등을 실시하였다. 연구의 대상은 조사시점을 기준으로 6개월 이상동안 일주일에 최소 7시간 이상의 돌봄을 일상생활수행능력에 제약이 있는 노인에게 제공한 253명의 가족부양자이었다. 분석결과를 통해 최종적으로 수정된 한국형 부양자반응척도(K-CRA)가 만족스러운 수준의 내적신뢰도, 구조적 타당도, 기준타당도, 수렴타당도를 지닌 것으로 나타났다. 본 연구를 통해 제시된 한국형 부양자반응척도(K-CRA)는 노인복지연구와 실천현장에서 가족부양자의 경험을 다차원적으로 평가할 수 있는 도구로 활용될 것으로 기대된다.

• 한국치위생학회지
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• 제17권6호
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• pp.1025-1035
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• 2017

Objectives: The purpose of this study is to develop a survey instrument to assess intention to stay for dental hygienists based on validity and reliability. Methods: A survey was conducted targeting 317 dental hygienists in dental clinics. The data was used for the analysis of the study, using PASW Statistics 20.0 and IBM SPSS AMOS 18.0. Results: The preliminary instrument includes 44 item. 22 items were excluded by variable analysis. 17 final items was selected by exploratory factor analysis (EFA). The confirmatory factor analysis (CFA) was composed of four elements, 'organization fit', 'interpersonal relationship', 'identity', and 'job connectivity'. Conclusions: The validity and reliability of measurement tool for dental hygienist's intention to stay was proved. It could be used to help dental hygienist's long-term employment.

• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.387-397
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• 2021

The object of this article is to assess the factors affecting the behavioral intention of young retail customers to use digital banking services in Vietnam. In this article, multivariate data analysis techniques including Cronbach's Alpha, Exploratory factor analysis (EFA), Confirmatory factor analysis (CFA), Structure equation model (SEM), and Bootstrapping are used to analyze the data collected from 525 young respondents under the age of 35 who are using or having opportunities to experience digital banking services. The people taking part in the survey were mainly University students with incomes of most of them under VND 5 million. The result from the analysis illustrates that (1) perceived ease of use positively affects intention to use, (2) social influence positively impacts intention to use, and (3) customer support has a positive impact on the intention of young people to use digital banking services. While technology self-efficacy, convenience, and perceived security were found to have an impact on intention to use services in former studies, the influences of these factors on intention to use digital banking services are found insignificant in this research. From these results, the author provides implications for commercial banks to increase the intention to use digital banking of young people in Vietnam.

• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.449-456
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• 2020

This study examines the relation between the quality of leader-member relationship and operational performance of processing enterprises employees in Vietnam, while job satisfaction and innovation are as a mediator variable. In depth interviews are first conducted with five managers and professional workers in five processing enterprises to determine the latent variables and build the structured questionnaire with observed variables. A quantitative survey with 438 employees and managers from 300 processing enterprises was carried out. The method of exploratory factor analysis (EFA), Cronbach's alpha analysis, and confirmatory factor analysis (CFA) was used to test the reliability, the convergent nature, and the consistency of the concepts. Structural equation modeling (SEM) is used to test the proposed model. The result shows that job satisfaction, innovation and operational performance have positive effects on the quality of leader-member relationship. The relationship between leaders and members had indirect impact on employee's operational performance via their job satisfaction and innovation, which illustrates a mediator role of job satisfaction and innovation for employees' performance. The findings of this study suggest that managers need to focus on developing relationship with employees to improve their satisfaction, innovation and performance.

• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.233-240
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• 2020

This study uses the moderating model to explore the relationships between Corporate Social Responsibility (CSR) associations, brand awareness and consumer purchase intention. Besides investigating the direct effects of CSR associations on brand awareness and consumer purchase intention, this study also focuses on discovering the moderating role of CSR associations on the relationship between brand awareness and consumer purchase intention among Vietnamese students. Adapting scales from previous research, the authors distribute questionnaires to consumers across the country. Then, the validity and reliability are tested via Cronbach's alpha, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). Moreover, by employing a meta-analytical path analysis with a sample of 686 consumers, the authors show that CSR associations play an important role in shaping purchase intention among Vietnamese consumers regarding the consumption of organic milk products. Also, CSR associations have a strong effect on brand awareness. However, our study shows that purchase intention is not directly affected by brand awareness. In other words, brand awareness does not mediate the relationship between CSR associations and purchase intention. Interestingly, authors show that CSR associations moderate the link between brand awareness and consumer purchase intention. Based on the research, some recommendations are made to companies that produce organic milk products.

• The Journal of Asian Finance, Economics and Business
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• 제5권3호
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• pp.179-183
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• 2018

This study aims to explore the relationship between organizational justice and social loafing of organizations in Ho Chi Minh City through quantitative analysis from the survey data for the 228 employees are working at the Organizations in Ho Chi Minh City. The instrument of collecting data was a questionnaire. The collected data were analyzed using SPSS version 22 and employing exploratory factor analysis (EFA), Cronbach's alpha, multiple regression analysis. The results showed that only two factors are Distributive justice and Procedural justice is to have the reverse effect on social loafing of employee. From the results of the study showed, Distributive justice and Procedural justice has the opposite effect of social loafing, which demonstrates that when individuals feel that their work is spent on Perform tasks in a clearly divided and they will receive a worthwhile result in the group when performing the task then the individual's collective indifference to the organization will decrease. And motivate the employee to make more efforts to work and contribute for the organization. In addition, the factor of Procedural justice also has the opposite effect of collective redundancy, which demonstrates that employees are more concerned about fairness in official policies and organizational procedures.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.269-277
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• 2020

Bao Loc City is the new tourism destination in Lam Dong province, Vietnam, where more and more tourists have been drawn to pay a visit. This study aims to test the correlative impact of tourism service quality factors on satisfaction of the tourists who have visited Bao Loc City. The key theory used in this study is SERVQUAL scale. The survey sample consists of 350 tourists who stayed overnight in Bao Loc City in the last quarter of 2019; 315 valid survey questionnaires could be used for the analysis. The research applied Cronbach's Alpha, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), structural equation modeling (SEM), and bootstrap test. The results show that the satisfaction of the tourists who have visited Bao Loc City has been affected statistically by three factors: (1) Responsiveness; (2) Reliability; and (3) Empathy, which were ranked by descending importance. Surprisingly, the research found that Tangibles and Assurance do not have an impact on tourists' satisfaction towards Bao Loc City. The research formulates some suggestions to the city policy-makers and the tourism businesses management in Bao Loc City in order to enhance tourists' satisfaction through improving the tourism service quality at Bao Loc City.