• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.303-309
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• 2022

The goal of this research is to examine how credit (loan) can help rural households in Tra Vinh province create jobs in the wake of the COVID-19 outbreak in Vietnam over the last two years. The authors performed a direct survey, using a questionnaire, with 300 customers who had loan records at the Tra Vinh VBSP branch under the loan programs. From January to April 2021, jobs will be available at 07 transaction offices in districts and cities (Cau Ngang; Duyen Hai, Tieu Can, Cang Long, Tra Vinh City, Chau Thanh, Tra Cu). Using the multivariate regression method, the research has found 12 factors affecting the ability to access the employment loan program: Age, Educational Level, Occupation of households, Income, Household land area, Asset, Loan, Interest rates, Loan procedures, Loan purpose, Credit relations. From the above research results, the authors have proposed solutions to improve the ability to access credit to create jobs for each subject group at Viet Nam Bank for Social Policies, Tra Vinh Province in the future.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.309-315
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• 2020

This study examines the accounting students' level of moral development at the university. In this study, we focused on the effects of ethics subject and gender on moral development. Therefore, we compare the moral development of male and female students. We evaluated 216 students in Cognitive Moral Development (CMD) from 17 universities in Indonesia. We measured CMD with the Defining Issues Test (DIT) model developed by Rest in 1986. The findings show that there is no difference in DIT scores between students who have taken the ethics subject and who have not taken. We also confirm female students have a higher DIT score than male students. Our study results show that gender plays an important role in the ethics issue. Our study strengthens the previous research about the effect of ethics study and ethics courses on CMD. This study has an implication for ethics education in university wherein the curriculum or the system should be prepared carefully. Although the results of this study did not show that ethics subject has a strong impact on students' CMD, we still believe that the ethics course plays a significant role in the accountants' morals. For that reason, we argue that morals need time to be developed, and cannot be taught in a short-term course. Future research is needed to explore more about this issue.

• Journal of Labour Economics
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• v.32 no.3
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• pp.27-59
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• 2009

Using Korea Education Longitudinal Study and administrative school data, this paper analyzes school characteristics that influence the demand for private education. Among other findings, it should be noted that private education expenditure tends to be decreased when student evaluation of teacher effectiveness is high, the average education level of teachers is high, and individualized education is offered through subject-based classroom. These results suggest that the demand for private education could be dropped by a better quality and high effort of teachers, which would be attained through an improved education system for teaching profession and student-oriented teacher evaluation. In addition, ability grouping within school via subject-based classrooms with different levels appears to be helpful to overcome uniformity of school equalization system without inducing an increasing demand for private education.

• Journal of Distribution Science
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• v.21 no.12
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• pp.15-22
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• 2023

Purpose: Business education is in high demand whereas knowledge is critical for an individual's professional development in general, and for teachers in particular. In this research, the effect of the distributions of teachers' business knowledge on schools' achievement were investigated. Research design, data and methodology: This study employs a quantitative method to investigate the level of business knowledge distributions of teachers on schools' achievement. 155 business studies subject teachers were categorised into 66 respective schools to measure the correlation and regression between teachers' business knowledge distribution and schools' achievement. Results: The results of the study show that there is a significant relationship between school achievement from the aspect of teachers' business knowledge distributions, with the score of, r = 0.345, p < 0.05. The value of R² shows a moderate relationship between the teachers' knowledge distributions on school achievement but still plays a role in determining the measurement of the school's level of achievement. Conclusions: It is concluded that the relationship between teacher's business knowledge and school achievement in the subject of Business Studies is significant. This study proves that the teacher's knowledge about business is very important in guaranteeing the success of students who took this subject.

• Journal of Family Resource Management and Policy Review
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• v.13 no.3
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• pp.207-226
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• 2009

The purposes of this study are to evaluate the research trends of articles published in the Journal of the Korean Family Resource Management Association from 1997 to 2008, and to identify the contributions as well as the inherent limitations of these articles in the field of family resource management. For these purposes, this study analyzed 3 types of research trends: research topic, research method including data analysis, and research subject. The findings of this study are as follows. First of all, the study shows that most number of researches are conducted on management subjects, followed by management practice and management theory. Secondly, regarding the frequency of the research method, the empirical researches are the most prevalent method employed by the researches, over literature or practice researches. Thirdly, it is noted there are more quantitative researches than qualitative ones. Finally, there are a lot more researches carried out on the traditional household than those of vulnerable households.

• Journal of the Korean Home Economics Association
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• v.32 no.1
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• pp.1-18
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• 1994

The purpose of this study is to find the differences between the husband's and wife's satisfaction of home life. This study is also to compare and analyze some empirical influence on life satisfaction of husband and wife according to home socio-demographic variables and subjective evaluation of economic level including their perception levels of home economics circumstance. The major results are as follows; 1. The husband's score of life satisfaction shows signifcantly more than wife's score that is his score is 3.36 and her score is 3.19. 2. The variables which affect couple's life satisfaction are the perception of resource adequacy the perception of the adequacy of household income, the evaluation level of resource contribution and the perception of level of living relative to others. The most influential variable of the husband is the perception of resource adequacy, while the most influential variable of the sife is the evaluation level of resource contribution. 3. The result of the relative contribution for the variables of life satisfaction are as follows. The explanation of husband's sociodemographic variable is 11.5% if variable of subjective evaluation of economic level is added the explain power is 34.1%(increase, 22.6% (p<0.001)) The explanation of wife's socio-demographic variable is 9.8% If variable of subjective evaluation of economic level is added the explanation is 41.2% (increase 31.4% (p<0.001)).

• Journal of Distribution Science
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• v.14 no.7
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• pp.53-61
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• 2016

Purpose - The production efficiency of agricultural crops has been the subject of numerous studies in the field of agricultural economics. This study examines the production efficiency of emerging vineyards in the 14 northern U.S. states and aims to understand raw input and managerial factors affecting the grape production with focusing on the effect of farm size. Research design, data, and methodology - Using a unique survey dataset that was collected from 176 vineyards in 2012, we employed data envelopment analysis (DEA) for estimation of production efficiency in individual vineyards. Production efficiency is regressed on various input and managerial covariates to understand factors influencing the productivity. Results - Although there exists positive correlation between the farm size and productivity of vineyards in Northern U.S. states, we find negative relationship when the farm size is instrumented by the additional farm size expansion indicator. The negative effect is more pronounced for the recently established vineyards. Conclusions - This study suggests that there needs to be adequate managerial improvements for emerging vineyards in northern states for the achievement of increased productivity.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.5
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• pp.51-60
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• 2020

The paper examines the characteristics and causes of the expectation gap of audit and assurance services. The paper has conducted three surveys with three target groups. In the first survey, participants are auditors, users of audit reports are subject in the second survey and in the third survey, and students major in auditing are selected. The content of the survey aims to find out the differences in perception of the survey participants on two issues: (i) responsibilities of auditors for detection frauds, errors, protection of the enterprise's assets and financial scandals, and (ii) the role of audit and auditors in making investment decisions and investor's belief. The research carried out survey from March to September 2019 with 165 responds. The collected data was processed by statistical software SPSS, version 23, and Mann-Whitney U test was used to analyze the results of the audit expectation gap between the auditor group and the users of audit report group and between the student group and users of audit report group. The results showed that there exists an expectation gap in the responsibility of auditors for detection of all frauds, errors and protection enterprise's assets. Recommendations include strengthening audit standards, penalizing bad practices and ensuring auditor's independence.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.613-623
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• 2020

In recent years, many firms have built a good recruitment policy, focusing on the requirements set for candidates to meet the employers' satisfaction; they often have certain requirements for each accounting job's position. The study aims to identify and measure factors affecting the employers' satisfaction with accounting graduates in Hanoi, the important locus of firms' labor force. We conducted a questionnaire consisting of 16 observation variables with a 5-point Likert scale. Independent variables were measured from 1 "without effect" to 5 "strongly". Based on the literature review and results of interviews, a total of 150 questionnaires were sent to participants; 135 of them met the standards and were subject to be analyzed. The results of Cronbach's alpha, Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify three main determinants influencing the employers' satisfaction with accounting graduates in Hanoi, including students' experience before graduating (SEG), reputation of universities (RU), and university's recruitment support policy (RSP). Based on the findings, some recommendations have been proposed to help universities design training programs for creating better satisfactions for employers in the future. On this basis, the authors propose a number of recommendations to improve the employers' satisfaction with accounting graduates in Hanoi.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.195-204
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• 2020

The aim of this study is to estimate the impact of ownership structure on the performance of listed firms in transition economy. Buiding upon agency theory, hypotheses on such relationship are proposed. A detailed panel data of 502 non-financial companies listed on Ho Chi Minh Stock Exchange and Hanoi Stock Exchange over the period from 2013 to 2018, and the system generalized method of moment estimation are employed to test the proposed hypotheses. To ensure the reliability of data, this study excludes companies that violate information disclosure regulations or that are subject to special supervision by the State Securities Commission of Vietnam. Some firms with inadequate information, firms that lack the financial data required for creating variable or firms that have inconsistent construction are also re-screened. We only collect the data of enterprises that have ownership structure of two or more components. Estimation results reveal that state ownership has an U-shaped relationship with the performance of Vietnamese listed firms, while foreign ownership and the degree of ownership concentration have an inverted U-shaped relationship with listed firms' performance. The article provides governance implications that Vietnamese listed firms should decrease state ownership and foreign ownership to improve firm performance in order to boost investors' confidence.