• 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.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.1
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• pp.107-119
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• 2019

This paper examines the impact of financial integration on economic growth in Southeast Asia over the period 1993-2013. This paper further investigates whether the relationship depends on the level of financial and economic development, government corruption, and macroeconomic policy. These questions raise important issues both from a theoretical and a policy perspective. We employ the generalized methods of moment (GMM) in the dynamic panel estimation framework to analyse several factors, including initial income, initial schooling, financial development, inflation, trade openness, corruption, and financial crisis. The study further analyzes the data using the EGLS model to examine the consistency of the GMM model. We found that financial integration has a significant positive effect on economic growth in Southeast Asia. Our findings suggest that increasing financial integration could improve the productive capacity of the economy, including more investments and efficient allocation of capital, and thus enhancing economic growth in this region. More specifically, the results suggest that the government should work towards eliminating corruption and stabilizing macroeconomics in order to enhance financial integration and economic growth. This paper sheds new insights on a better evaluation of the past and present theorizing on the subject of financial integration and economic growth; especially, in Southeast Asia.

• Journal of Distribution Science
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• v.21 no.12
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• pp.71-81
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• 2023

Purpose: This research aims to analyze the influence of greed, opportunity, need, exposes on fraudulence financial reporting by using the distribution of political connections as a moderating variable. Research design, data, methodology: Using data collected from 180 respondents who were leaders involved in financial reports in state-owned companies and manufacturing companies in South Sulawesi, Indonesia. Data analysis using SEM PLS. Results: The results of this research show that greed, opportunity, need, exposes, political connections have a significant positive effect on fraudulence financial reporting. Political connection is able to moderate greed, need, exposes to fraudulence financial reporting. Furthermore, political connections are unable to moderate the opportunity for fraudulence financial reporting in company. Conclusion: Greed, opportunities, needs, exposes can influence someone to carry out financial fraud reporting in the company because of internal or external factors that cause someone to commit fraud. Every perpetrator of fraud should be subject to punishment or sanctions if proven to have committed fraud. Political connections can influence fraudulent financial reporting due to the potential for intervention and political pressure that can affect the integrity of financial reporting. Political connections are able to moderate greed, need, exposes against fraudulent financial reporting.

• International conference on construction engineering and project management
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• 2011.02a
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• pp.132-141
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• 2011

Australia has joined many governments to adopt public-private partnership (PPP) as a major strategy for procuring infrastructure for decades. However, failures have occurred although the market has been considered to be a mature and sophisticated one. Failures have typically been traced back to inappropriate economic evaluation and a lack of value-for-money. In particular, a literature review has identified that there was no holistic consideration on the evaluation of procurement transactions of PPP projects. The transaction costs of PPPs were not handled properly. In this paper, theories of transaction cost economics are proposed for the purpose of such a holistic institutional economic evaluation. These theories are analysed in order to identify potential critical success factors for a strategic infrastructure procurement framework. The potential critical success factors are identified and grouped into a number of categories that match the theories of transaction cost economics. These categories include (1) Asset Specificity, (2) Organizational Capability, (3) Transaction Frequency, (4) Behavioural Uncertainty, and (5) Environmental Uncertainty. These potential critical success factors may be subject to an empirical test in the future. The proposed framework will offer decision makers with an insight into project life cycle economic outcomes needed to successfully deliver PPPs.

• Journal of the Korea Fashion and Costume Design Association
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• v.19 no.4
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• pp.105-121
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• 2017

This study determined the reality of how middle school students are doing with their free learning semester and what they think about it. Also, the study looked at how many parts of Home Economics and the area of clothing curriculum are being taken and, especially, how many parts of this curriculum content are being required as free learning semester activities. This study aims to not only develop free learning semester activities according to student demand but also at providing a basic resource that can help activate the area of clothing curriculum in subject of Home Economics. In short: 1) Middle school students are attending activities such as career exploration activities, student selection activities, club activities, arts activities and physical education activities thoroughly through the free learning semester. These mostly take place in school and most of the students were taught by teachers from their own school. 2) The students are aware that the free learning semester's activities are helpful for them. The most helpful part was that it reduces the load they get from the school's exam and also the fact that they can investigate areas in which they are interested. 3) The number of students who have already taken or are taking activities related to Home Economics were 145, which is about 1/3 of the 451 students overall. The area where the most of the activities were held out of those activities related to Home Economics was the domain of food while the clothing curriculum accounted for a very small part compared to it. 4) The study found that need for a clothing curriculum for middle school student free learning semesters was about 2.79 on a scale from 1 to 5. The areas of most interest in this topic were highly related to 'making and mending clothes'.

• Journal of the Korea Fashion and Costume Design Association
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• v.19 no.2
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• pp.49-61
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• 2017

The purpose of this study was to develop an educational program designed to allow students to experience 'up-cycling' first-hand during class and understand its significance by helping them improving their practical problem-solving abilities. Teachers of home economics, Korean, and social studies to third grade middle schooler were asked to analyze the curriculums of their subjects. The analysis results were then used to identify common elements among the units, reconstruct the curriculums, and develop an integrated lesson program to offer integrated activities. Based on these, a lesson program was developed to make an eco-bag and running shoes under the theme of 'up-cycling' in the unit of 'environmentally-friendly clothing and mending of clothes' in the home economics subject. The results were as follows: First, a topical fusion lesson program was developed to integrate three subjects together. The development process involved the integration of the topic of up-cycling, a program model for integrated lessons, and a teaching and learning process plan for topical integrated education. Secondly, a lesson program for home economics was developed that was applicable to actual home economics lessons based on the topical integrated lesson program. The lesson domains were divided into large, medium, and small to create a ten-lesson teaching and learning process plan needed for the lessons, teaching materials that could be put to actual uses in lessons, and activity and evaluation logs for learners.

• Journal of Korean Home Economics Education Association
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• v.21 no.3
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• pp.99-109
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• 2009

This study is purposed to investigate the high school students' consciousness of the family strength. The subject of this study were 598 high school students in Gyeongnam Province. Statistical analysis was carried out using SPSS 12.0 Programs including frequencies, t-test, one-way ANOVA, correlation analysis and regression. The results of this study are as follows: First, the degree of high school students' consciousness of the family strength was found to be 3.28 out of 5. Second, The significant variables affecting the results were monthly pocket money father's occupation, self-esteem and filial duty consciousness. Third, filial piety was found to be a variable most affecting family strength.

• Journal of Korean Home Economics Education Association
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• v.9 no.2
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• pp.69-85
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• 1997

The purpose of this study was to identify the important contents from teachers’, parents’and students’view points based on the sixth Home Economics textbook contents, to apply these results at school settings and to provide the materials as a basis for the next curriculum revision. Subjects were 59 teachers, 253 parents, and 389 students from 3 cities and 5 counties in CholaBukDo. A questionnaire which was made by the researcher was used as an instrument for this study. The results are as follows： Of 32 contents on Family life subarea, all the teachers, the parents and the students put the emphasis on sex such as pregnancy, purity, sex-ethics, etc. This result means that middle-school students emphasized the sexual identity formation and this was also a common concern about adolescents in our society. Of 37 contents of Managing home resource and Consumer life subarea, teachers though the environment pollution is an important subject and parents and students thought finding a method to conserve good environment were more important. This result reflects their concern on the environment. Of 49 contents on Dietary life, teachers and parents emphasized “the importance of nutritive elements”which is basic on their dietary life and students were more interested in “adolescence and growth and development among adolescents’nutritional characteristics and problems”which is more related to their current life. Of 40 contents on Clothing life subarea, while teachers put the emphasis on the method how they can buy ready-made clothes, parents and students wanted them to teach what kind of clothes are suitable for themselves. Of 18 contents on Residing life subarea, teachers emphasized the importance of ventilation for adjusting the room environment and students were more interested in the effective use of the residing space. By finding out what kinds of Home-economics contents are important from the view point of teachers, parents and students, this study can be a useful resource for the next curriculum revision and for selecting contents of a new-coming text book. However, restricted sampling must be considered and further studies which cover the whole area might be needed.

• Journal of Korean Home Economics Education Association
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• v.8 no.1
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• pp.33-49
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• 1996

The objectives of this study were (1) to determine the preferences for three home economics curriculum Models(Concept-based curriculum Model, Competency-based curriculum Model, and Practical Problem-based curriculum Model) of Korean home economics(HE) teachers and HE teacher educators, (2) to determine the difference between HE teachers and HE teacher educators according to purposes of HE, focus of learning, organization of HE subject matter, focus of HE curriculum, focus of HE content, HE knowledge, main questions addressed through HE curriculum, teaching strategies, students’progress, and systems of action, and (3) to determine the relationships between preferences for three curriculum Models and personal and professional characteristics of HE teachers. Respondents in this study were 225 HE teachers and 35 HE teacher educators. The survey method was used in this descriptive study. The survey method was used in this descriptive study. The overall curriculum Model preference of each teacher respondent was determined by counting number of times a given Model among 10 identified variables. The data were analyzed by using Chi-square to compare the differences between the two groups. To determine the relationships between preferences for three curriculum Models and personal and professional characteristics of HE teachers, coefficient of contingency tables was used. Both of HE teacher group(79.4%) and HE teacher educator group(67.6%) preferred the practical problem-based curriculum Model the most. There was a difference between the two groups on preferences for the curriculum Models related to systems of action. No significant difference emerged when Chi-square was applied to determine difference between the two groups on overall preferences for three HE curriculum Model. The chi square values between preferences for three curriculum Model and level of school, type of school were statistically significant. Each contingency coefficient for level of school(middle school and high school) and form of school(private and public school) was 27, which means there is a low association between the preferences and level of school and the preferences and form of school.