• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.65-73
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• 2020

The purpose of this paper is to ascertain the key factors affecting tax compliance among Vietnamese firms in Vietnam. We employ both qualitative and quantitative research methods. Qualitative research has been carried out through focus group discussions with ten chief accountants and tax officers. Quantitative research has been conducted through interviews with 200 firms (chief accountants or financial directors) in Vietnam. Analysis of the model includes the following stages: (i) Cronbach's test for reliability of the scale, (ii) exploratory factor analysis (EFA), (iii) confirmatory factor analysis (CFA), and (iv) structural equation model (SEM). The results of the research show that voluntary tax compliance is directly affected by the three factors of audit probability, corporate reputation and business ownership. The probability of audit and severity of sanctions have the strongest impact on tax compliance. Therefore, the tax authorities need to strengthen the inspection of tax declarations, tax payments and tax refunds of firms. The paper confirms that enforced tax compliance is directly affected by the three factors of audit probability, sanction severity and social norms. Voluntary compliance and compulsory compliance have an effect on tax compliance, though voluntary compliance has a more powerful impact.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1021-1034
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• 2021

The study investigates and measures the impact of the emotional intelligence orientation on audit sustainability in Vietnam. Survey data for this research were collected from 260 auditors (CPAs) currently working in auditing firms, for the period from April 2020 to July 2020. In this study, we have built a model with two dependent variables (Emotional intelligence orientation and Audit sustainability) and six independent variables (Proactive audit vision, Continuous audit development, Dynamic audit experience, Audit environmental change, Stakeholder expectation pressure, Advocacy culture). The research methods used include Cronbach's Alpha test, exploratory factor analysis (EFA), confirmation factor analysis (CFA) and linear structural model analysis (SEM). The results showed that (1) Proactive audit vision, (2) Continuous audit development, (3) Dynamic audit experience, (4) Audit environmental change, (5) Stakeholder expectation pressure are positively related to emotional intelligence orientation. However, Advocacy culture is not positively related to Emotional intelligence orientation. The findings of this study suggest that emotional intelligence orientation positively impacts audit sustainability (similar to the findings by Thapayom, Ussahawanitchakit, & Boonlua, 2017, 2018 in Thailand). The results of this study provide a scientific basis for managers at auditing firms to make appropriate decisions to improve auditing activities in the coming years.

• Journal of the Korea Fashion and Costume Design Association
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• v.22 no.4
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• pp.79-91
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• 2020

This research aims to study the effect of consumer ethnocentrism and animosity towards the purchase of Korean visual arts products by Chinese consumers. Total of 302 questionnaires were distributed for measuring the constructs using the online survey website (www.sojump.com). All the questionnaires were validated and tested for further statistical analysis through exploratory factor analysis (EFA) and later a confirmatory factor analysis (CFA) using SPSS 22.0 and AMOS 22.0 statistical systems. In addition, structural equation modeling technique (SEM) was applied for testing the hypotheses. Among all variables, consumer ethnocentrism plays the most negatively significant role, followed by animosity toward buying Korean products. Fortunately, there is a positive variable, cosmopolitanism, that can help mitigate the impact of this hostility, and more interesting results are described in detail in the current paper. This study has been added value between theory and practice exploring ethnocentrism and animosity effects, and more theoretical and managerial implications are discussed.

• Anxiety and mood
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• v.19 no.1
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• pp.1-9
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• 2023

Objective : To translate and adapt the Social Appearance Anxiety Scale into Korean and validate the Korean version of the social appearance anxiety scale, which measures the fear and anxiety about being negatively evaluated by others based on one's overall appearance, including body shape. Methods : For item translation and adaptation, six bilingual translators participated in the process of forward-adaptation and back-adaptation. Data were collected from undergraduate students. The sample size is 105 for Study 1 and 212 for Study 2. Classical item discrimination and difficulty analyses, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and reliability analysis were performed. Results : A unidimensional structure was found with a high internal consistency (Cronbach's α=0.95) and a high test-retest reliability (r=0.918). In addition, the concurrent validity was examined by correlations of the scale and several other scales measuring constructs related to social appearance anxiety. Conclusion : K-SAAS appears to be a reliable and valid scale for screening and assessing social appearance anxiety.

• Asian Journal for Public Opinion Research
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• v.7 no.1
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• pp.40-56
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• 2019

This study aimed to develop and evaluate the psychometric properties of the Thai Elderly Resilience Scale (TERS). Its conceptual structure consists of three identified domains, I AM, I HAVE, and I CAN, within the 18 components that were initially used for developing the item pool. The first draft of the scale consisted of 50 items. A psychometric evaluation of content validity reliability and construct validity was conducted. The results yielded the current version of the TERS based on Exploratory Factor Analysis (EFA) consisting of 24 items categorized into 5 factors: 1) being able to join other people, 2) being confident in life 3) have social support 4) living with spiritual security and 5) being able to de-stress and manage problems. The scale had a high internal consistency (${\alpha}=.94$). A strong positive correlation between resilience and mental health scores were found (r=.84, p<.01, n=30). The newly developed TERS would be a useful tool to assess resilience in Thai elderly and can be applied to develop further studies regarding elderly Thai people.

• Asian Journal of Business Environment
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• v.14 no.1
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• pp.31-37
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• 2024

Purpose: The study aims to identify the factors contributing to the formation of entrepreneurial intentions among recent university graduates. The original value of this study lies in providing support and a better understanding of the entrepreneurial decision-making process of Vietnamese fresh graduates. Research design, data and methodology: The research methodology employs Exploratory Factor Analysis (EFA) with a sample size of 385 university graduates in Vietnam. Results: The results indicate that three key factors, including relational support, educational support, and attitude towards business, positively impact entrepreneurial intentions. Conclusions: The managerial implications are provided to promote entrepreneurial intention among recent university graduates.

• Journal of Korean Home Economics Education Association
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• v.17 no.2
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• pp.129-143
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• 2005

The purpose of this study was to verify the validity of Ohio State Teacher Efficacy Scale(OSTES: Tschannen-Moran, 2000) when used with Korean home economics teachers. To achieve this purposes, the surveys with 263 secondary school home economics teachers was conducted by the prime investigator. Statistical procedures included descriptive statistics, factor analysis, internal consistency. Cronbach's a was calculated to test the reliability of items and their internal consistency and Exploratory Factor Analysis(EFA) was conducted to test the structure of each factors with principal analysis and varimax rotation. Confirmatory Factor Analysis(CFA) was conducted to test the factor validity of this scale with AMOS program. The reliability test result of 20 items appeared Cronbach's a=.86. The factor analysis on teacher efficacy with 263 survey of secondary school home economics teachers produced 5 factors including efficacy in classroom management. efficacy in needs assistance, efficacy in instructional strategies, efficacy in environmental assistance and efficacy in teaming assistance. The validity of teacher efficacy scale was moderately verified by the confirmatory factor analyses(GFI=.87, AGFI=.84. CFI=.86. PNFI=.72, RMR=.05. RMSEA=.07). The results lend a support to the teacher efficacy scale as a valid instrument.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1035-1043
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• 2020

Project manager plays a very important role in the success of any project. The primary duty of the project manager is to combine the outcomes or results of the various processes and activities of project management into a systematic project management strategy or plan for the project. In the construction industry, a lack of motivation is an urgent problem for many project managers in construction and engineering projects. Lack of motivation affects the quality and productivity of jobs, reducing profits and growth for companies, businesses, contractors or organizations that rely on human resources. The reasons for this lack of motivation are diverse ranging from salary to culture to life and working environment, among others. Through surveys and data analysis using Cronbach's Alpha reliability and EFA (Exploratory Factor Analysis), our research scaled the factors affecting work motivation of project managers in the construction industry in Vietnam. The research results identified six major groups of relevant factors including (i) salary and benefits, (ii) work environment, (iii) promotion opportunities, (iv) organizational culture, (v) interest in the job, and (vi) relationship with the organization. From there, this paper contributed useful information as well as measures for businesses, companies, contractors or organizations in the construction industry.

• Research in Community and Public Health Nursing
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• v.29 no.1
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• pp.11-20
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• 2018

Purpose: To test the reliability and validity of the Korean version of the Person-centered Climate Questionnaire-staff version (KPCQ-S) in long-term care institutions. Methods: A total of 297 staff in long-term care institutions including nine nursing homes (NHs) and 4 long-term care hospitals (LTCHs) were included. The KPCQ-S was developed following the WHO guidelines of the process of translation and adaptation of instruments. An internal consistency using Cronbach's ${\alpha}$ was tested for reliability. Exploratory factor analysis (EFA) was used to examine the construct validity. Convergent and discriminant validity were examined using Pearson correlation. Results: EFA demonstrated the construct validity of the 14-item KPCQ-S with three-factor solutions, specifically three factors (safety, everydayness, and community) in NHs and four factors (safety, everydayness, community, and comprehensibility) in LTCHs. Convergent validity was found in the correlation with the work satisfaction (r=.55). The KPCQ-S showed satisfactory internal consistency reliability (Cronbach's ${\alpha}=.91$). Conclusion: The KPCQ-S is found to be a reliable and valid tool for measuring staff perceptions of the person centeredness of long-term care environments.

• Women's Health Nursing
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• v.27 no.4
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• pp.307-317
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• 2021

Purpose: The purpose of this study was to develop and test the validity and reliability of the Korean version of the Perinatal Infant Care Social Support (K-PICSS) for postpartum mothers. Methods: This study used a cross-sectional design. The K-PICSS was developed through forward-backward translation. Online survey data were collected from 284 Korean mothers with infants 1-2 months of age. The 19-item K-PICSS consists of functional and structural domains. The functional domain of social support measures infant care practices of postpartum mothers. Exploratory factor analysis (EFA) and known-group comparison were used to verify the construct validity of the K-PICSS. Social support and postpartum depression were also measured to test criterion validity. Psychometric testing was not applicable to the structural social support domain. Results: The average age of mothers was 32.76±3.34 years, and they had been married for 38.45±29.48 months. Construct validity was supported by the results of EFA, which confirmed a three-factor structure of the scale (informational support, supporting presence, and practical support). Significant correlations of the K-PICSS with social support (r=.71, p<.001) and depression (r=-.40, p<.001) were found. The K-PICSS showed reliable internal consistency, with Cronbach's α values of .90 overall and .82-.83 in the three subscales. The vast majority of respondents reported that their husband or their parents were their main sources of support for infant care. Conclusion: This study demonstrates that the K-PICSS has satisfactory construct validity and reliability to measure infant care social support in Korea.