• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.9
• /
• pp.327-337
• /
• 2022

The purpose of this study is to determine the direction and significance of variables influencing small and medium enterprises (SMEs) decisions regarding accounting policy in Vietnam. Research data was collected through a survey of 296 subjects, including chief accountants, accountants, managers, and lecturers with practical experience in accounting work at enterprises. With the help of specialized software SPSS, determining the impact of factors on the choice of accounting policy of enterprises is done through a multivariate regression model with control tools Cronbach's alpha determination, EFA factor analysis, and Pearson correlation analysis. Research results show that there are seven factors affecting the choice of accounting policy in Vietnamese SMEs; in which, the factors information technology, legal environment, information demand, manager's awareness, and accounting qualification have a positive impact; and two factors are tax pressure, and financial leverage have a negative impact on accounting policy choice. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our research shows that accounting's psychological factor does not affect the accounting policy choice. This is consistent with the characteristics of SMEs in Vietnam because the role of accountants is not appreciated in the business.

• The Korean Journal of Franchise Management
• /
• v.14 no.2
• /
• pp.19-30
• /
• 2023

Purpose: Corporate management is under pressure to contribute to social values beyond profit-seeking, and interest in ESG (Environment, Social, Governance) is increasing worldwide. In the recent global climate change crisis and the COVID-19 pandemic, the importance of non-financial values such as ESG is increasing. Therefore, the purpose of this study is to prepare a strategy for future ESG management activities by analyzing the impact of it on corporate performance by food companies. Research design, data and methodology: ESG-related research trends, ESG activities, and corporate performance were analyzed. After that, a regression analysis was conducted to identify the relationship between ESG evaluation grade and corporate performance. Result: ESG management activities measured by ESG scores did not significantly affect the return on assets, one of the variables of corporate performance. However, as a result of setting the return on equity as a dependent variable, ESG management activities have a nonlinear relationship with corporate performance, and ESG management activities have a positive effect on corporate performance when investment in ESG management activities is reasonable. Conclusions: These results show that food companies should engage in an appropriate level of ESG management activities to improve corporate performance.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
• /
• 2022.06a
• /
• pp.204-206
• /
• 2022

The global economy and the air transport business have been affected since the spread of the COVID-19 pandemic. As countries tighten restrictions on international movements, the growing emphasis on air cargo puts pressure on airports to maintain and upgrade their cargo policies, facilities, and operations. Hence, ensuring the competitiveness of cargo airports becomes pivotal for airports survival under the volatile global demand. The study aims to evaluate the importance of the competitiveness factors for cargo airports and identify areas for further improvement. The study applies the Best-Worst Method (BWM) to assess the cargo airports' competitiveness factors: 'Transport Capacity,' 'Airport Operations and Facility Capacity,' 'Economic Growth,' 'Financial Performance,' and 'Airport Brand Value.' The selected airports include Heathrow Airport, Aéroport de Paris-Charles de Gaulle, Hong Kong International Airport, and Incheon International Airport. The results identify 'Transport Capacity' as the most significant competitiveness factor, and Hong Kong International Airport the best performing cargo airport. This research forms a reference framework for evaluating cargo airports' competitive position, which may help identify airports' relative strengths and weaknesses. Moreover, this framework can also serve as a tool facilitating the strategic design of airports that may accommodate both air cargo and passenger demand flexibly under the demand uncertainty.

• Childhood Kidney Diseases
• /
• v.28 no.2
• /
• pp.51-58
• /
• 2024

Patients with chronic kidney disease (CKD) bear a significant financial burden and face numerous complications and higher mortality rates. The progression of CKD is associated with glomerular injury caused by glomerular hyperfiltration and oxidative stress. Factors such as uncontrolled hypertension, elevated urine protein levels, anemia, and underlying glomerular disease, contribute to CKD progression. In addition to conservative treatment, several medications are available to combat the progression of CKD to end-stage kidney disease. Renin-angiotensin-aldosterone system blockers could slow the progression of CKD by reducing glomerular hyperfiltration, lowering blood pressure, and decreasing inflammation. Mineralocorticoid receptor antagonists inhibit the mineralocorticoid receptor signaling pathway, thereby attenuating inflammation and fibrosis. Sodium-glucose cotransporter 2 inhibitors exhibit protective effects on the kidneys and against cardiovascular events. Tolvaptan, a selective vasopressin V2-receptor antagonist, decelerates the rate of increase in total kidney volume and deterioration of kidney function in patients with rapidly progressive autosomal dominant polycystic kidney disease. The protective effects of AST-120 remain controversial. Due to a lack of evidence regarding the efficacy and safety of these medications in children, it is imperative to weigh the benefits and adverse effects carefully. Further research is essential to establish the efficacy and safety profiles in pediatric populations.

• Transactions of the Korean Society of Mechanical Engineers B
• /
• v.40 no.9
• /
• pp.557-567
• /
• 2016

In this study, the optimal design of heat exchangers, including the evaporator and condenser of a solar-heating ocean thermal energy conversion (SH-OTEC), is investigated. The power output of the SH-OTEC is assumed to be 100 kW, and the SH-OTEC uses the working fluid of R134a and high-performance commercial tubes. The surface heat transfer area and the pressure drop were strongly dependent on the number of tubes, as well as the number of tube passes. To solve the reciprocal tendency between the heat transfer area and pressure drop with respect to the number of tubes, as well as the number of tube passes, a genetic algorithm (GA) with two objective functions of the heat transfer area (the capital cost) and operating cost (pressure drop) was used. Optimal results delineated the feasible regions of heat transfer area and operating cost with respect to the pertinent number of tubes and tube passes. Pareto fronts of the evaporator and condenser obtained from multi-objective GA provides designers or investors with a wide range of optimal solutions so that they can select projects suitable for their financial resources. In addition, the surface heat transfer area of the condenser took up a much higher percentage of the total heat transfer area of the SH-OTEC than that of the evaporator.

• Korea Real Estate Review
• /
• v.28 no.4
• /
• pp.75-88
• /
• 2018

The purpose of this study is to analyze the effect of the spread on housing mortgage loans. In particular, this study analyzes how the spread has a decisive effect on housing mortgage loans when a structural change occurs in the spread. For the sake of empirical analysis, this study utilizes the housing mortgage loan, housing mortgage loan interest rate, COFIX interest rate, and spread. The period of analysis is from December 2010 to December 2017. Results of the analysis show that there is a statistically significant structural change in the spread and housing mortgage loans (May and June 2015, respectively). It is estimated that the structural change in the spread has an influence on the structural change in housing mortgage loans. In addition, the effect of the spread on housing mortgage loans is larger than the effect of the COFIX interest rate and the housing mortgage loan interest rate. This indicates that the adjustment of the spread is a significant burden on housing mortgage loans. As economic uncertainties both internally and externally are increasing, pressure on interest rate hikes is also increasing. Considering these circumstances, interest rate hikes will be inevitable in the future. If the base interest rate and the spread increase simultaneously at Korea's current economic level, it will obviously lead to an economic recession as the burden on the repayment of principal and interest of housing mortgage loans will increase. Therefore, it is imperative that financial authorities prepare institutional arrangements in order to protect financial consumers by preventing arbitrary calculation of the spread, which would not be objective and would not be transparent from the banks.

• The Korean Journal of Archival Studies
• /
• no.79
• /
• pp.33-82
• /
• 2024

Interest in ESG management, which spread through the UN PRI in 2006, has recently spread throughout our society. Consumers use a company's activeness in the ESG field as the standard of consumption behavior, and the international community is reorganizing and strengthening various regulatory measures. In the investment market, non-financial performance (ESG information) is used as an important investment indicator along with financial performance (credit rating). Due to these changes in the corporate evaluation paradigm and market pressure, if a company neglects ESG response activities, it is more likely to be excluded from market selection, and accordingly, the importance of ESG management is also increasing. Companies are making various efforts to secure legitimacy in response to these market pressures, but in the process, it is difficult to systematically manage and utilize records/data that are the basis for ESG management. For a basic understanding of ESG management, this paper summarizes the emerging process of ESG and the current ESG-related regulations applied to companies. Through this, it can be seen that ESG management is not carried out with the good will of the company, but is accepted as a management strategy for the survival of the company according to the change in the corporate evaluation paradigm. Through interviews with the company's ESG-related personnel, the company's ESG response process was divided into passive communication and active communication, and the problems identified during the interview were summarized for each communication type. In addition, in the process of passively and actively communicating ESG management information with internal and external stakeholders, the possibility that ESG archives can function as a tool to overcome problems for each communication type was raised, and five types of ESG archives that can play this role were presented.

• The Journal of Korean Society for School & Community Health Education
• /
• v.4
• /
• pp.21-41
• /
• 2003

The purposes of this study were to ; first, investigate High School Teachers health promotion behavior types; second, explore the effects High School Teachers perceived benefits and perceived barriers have on their health promotion behavior ; third, suggest a desirable course that will increase teachers health. To this end, this researcher conducted a survey on health promotion behavior, perceived benefits, and perceived barriers to 329 High School teachers working in Goyang-si, Gyonggi-do. The results of the survey are as follows: Health Promotion Behavior A closer look at high school teachers health promotion behavior shows that male teachers, compared with female teachers, more actively promote their health. However, female teachers are more aware of their personal hygiene and disease risks. Older teachers, rather than younger teachers, are more willing to promote their health through better eating habits and more frequent exercise. A comparison between married and single teachers revealed that married teachers promote their health through better eating habits, and single teachers receive less stress and are better at managing their stress. Teachers working in technical high schools are better at managing their stress and personal hygiene than academic high schools teachers. Teachers working after 8 o'clock show better health promotion behavior through proper eating habits, stress management, regular exercise, disease prevention: however, teachers working before 7:30 are poor at managing their stress. Teachers not teaching supplementary lessons and not supervising night self-study are better at managing their stress, exercise schedule, and disease prevention than teachers who are. Perceived Benefits, Perceived Barriers, and Health Promotion Behavior A Comparison between male and female teachers shows that female teachers firmly believe improved eating habits and regular exercises would greatly enhance their health. However, female teachers felt more discomfort in their working environment and in utilizing medical institutes. Teachers in the 20s and 40s perceived health benefits through regular lifestyle and exercise. Teachers with less experience feel more pressure from their work environment. Teachers below their 30s feel more dissatisfaction towards using medical facilities. Teachers working in Technical High Schools are more aware of promoting their health through regular health checkups, exercise, and lifestyle ; however, teachers from Academic High Schools feel more pressure from their work environment. Teachers not performing supplementary lessons and supervising night self-study sessions are more willing to go through regular health checkups than those performing them. Also, teachers with supplementary lessons and night self-study supervisions claimed lack of leisure time, pressure from work environment, and inconvenience in using medical facilities a deterrent to promoting their health behavior. The Relationship between Health Promotion Behavior, Perceived Benefits, and Perceived Barriers The correlation ratio between Health Promotion Behavior and Perceived Benefits shows a positive relationship. The results show that High School teachers believed regular health checkups are necessary in maintaining their health. This research shows that teachers consider the following factors important in the order shown ; regular lifestyle and exercise, prevention of geriatric diseases, improving ones eating habits. In short, teachers who are more aware of the importance of regular health checkups are also more aware of the importance of promoting their health. The correlation ratio between Health Promotion Behavior and Perceived Barriers shows negative relationship. High School Teachers believe that lack of leisure activity, pressure from work environment, familys financial burden, fear of diseases, inconvenience in using medical facilities are a deterrent in promoting their health behavior. In other words, teachers with less leisure time and negative pressures from their work environment were less active in promoting their health behavior. This study shows that High School teachers will be able to promote their health behavior by maintaining regular health checkups, lifestyle, exercise, and preventing geriatric diseases. However, teachers believed that insufficient leisure time and negative pressure from their work environment acted as a deterrent to maintaining their health behavior. Most High School teachers believe they are at present healthy, and they were actively engaged in Preventative Health Promotion. The result of this study demonstrates that External factors have a large impact on teachers, which in turn acts negatively on their Health Promotion Behavior. In order to guarantee teachers health promotion behavior, systematic health checkups and increased leisure time, improvement in their work environment are necessary. Teachers also need to take a more active interest in their health.

• Journal of the Korean Dietetic Association
• /
• v.7 no.1
• /
• pp.80-86
• /
• 2001

The purposes of this study were to: a) examine characteristics of foodservice management practices; b) investigate characteristics of recipients; c) analyze foodservice systems; and d) provide feedback for the efficient and effective foodservice management of mental disorder care sites in Korea. A total of 46 sites was analyzed by questionnaire survey. Statistical data analysis was completed using the SPSS package program for descriptive analysis. As results of site recipients' characteristics, 60% of total sites were males and 40% were female recipients. Average 60% of recipients were from 30 to 40 years old. Major diseases of recipients were mental disorder, high pressure, and obesity. According to the result of foodservice system analysis, the average meal cost per day was about 2,921 won and average food cost percentage was 39%. Average number of meals per day was about 600 meals. All sites had on dietitian and 88.3% of sites had one cook as a full-time employees. In the part of procurement, dietitians were major chargers of sites for purchasing foods. Major purchasing method was the order and delivery contract. About a half of sites used cycle menu system and standardized recipies. Most of sites had recipients survey systems for evaluating meal satisfaction. About 60% of sites provided liquid diets to recepients and 22% provided diabetic diets. Dietitians at sites had problems on low meal cost budget, lack of cooking professionals, and lack of information about treatment meals for mental disorders for providing higher quality of foods cure recipients. The results suggested that financial and systematical supports by the government would be very necessary to meet the goal of nutritional balanced meal services.

• Journal of the Korean Dietetic Association
• /
• v.20 no.2
• /
• pp.87-98
• /
• 2014

The purpose of this research was to investigate perception, necessity, and satisfaction of a free foodservice in male middle school students. This study was conducted at male middle schools with paid foodservice (PFS group, 250 students) and with free foodservice (FFS group, 250 students) in Chungnam. Average age of students in the PFS group was 13.1 while that of FFS students was 12.8 years. Exactly 88% of PFS students and 94% of FFS students responded that school foodservice is necessary, which was a significant difference (P<0.05). As the reason for participating in foodservice, about 32% of the PFS students answered the school's request while 33.6% of FFS students answered nutrition, showing a significant difference (P<0.001). Exactly 72.8% of PFS and 96.4% of FFS knew about FFS (P<0.001). More PFS students (86.4%) than FFS students (66%) answered they would not participate in foodservice if the FFS would be introduced and the quality of meal service would deteriorate. After initiation to FFS, there were significant differences in assessment of foodservice: 77.6% of PFS students answered expected that the quality of foodservice would degrade, whereas 74.4% of FFS students answered that quality would not degrade (P<0.001). Satisfaction of foodservice was 2.3 points for FFS students, which was significantly lower than the 2.5 points for PFS students (P<0.001). To sum up assessment of foodservice was positive, whereas satisfaction was not significantly different between PFS and FFS. Based on this research, households, schools, and governments should promote FFS in order to diminish financial pressure for students.