• The Journal of Asian Finance, Economics and Business
• /
• 제9권2호
• /
• pp.347-353
• /
• 2022

Using the Heckman two-step procedure, this study investigates the relationship between management accounting implementation and firm effectiveness. The research data for this study was acquired from 450 publicly traded companies in Vietnam; however, the final sample only includes 304 responses containing useful information. The reliability analysis was used to evaluate the acquired data to examine the qualities of constructs and the dimensions that make them up. Then, the Heckman two-step technique was performed to analyze the causal connection from the acceptance of management accounting to firm effectiveness allowing for the effect of environmental uncertainty and organizational characteristics on the likelihood of adopting management accounting. The empirical findings show that management accounting acceptance determines firm effectiveness; however, the research model on the relationship between management accounting adoption and firm effectiveness has a sample selection bias. The main conclusions of this study are that there is a difference in the effects of management accounting adoption on business effectiveness when sample selection bias is not taken into consideration. When potential sample selection bias is taken into account by integrating environmental uncertainty and organizational characteristics in the research model, the effect of adopting management accounting on company effectiveness becomes minor.

• 정보화정책
• /
• 제28권2호
• /
• pp.81-97
• /
• 2021

본 연구는 청장년장애인과 비교한 고령장애인의 모바일 사회참여 영향요인을 파악하였다. Heckman의 2단계 모형을 활용하여 분석하였으며, 1단계에서 모바일 기기를 보유한 인구를 대상으로 2단계 분석에서 모바일 사회참여 영향요인을 연구하였다. 고령장애인의 모바일 사회참여 영향요인은 독거가구가 아닌 경우, PC활용능력 수준이 높은 경우, 모바일 활용능력 수준이 높은 경우, 인터넷 활용능력 수준이 높을수록, 디지털 이용태도 수준이 높을수록 모바일 사회참여 수준이 높았다. 연구에 기초하여 고령장애인 모바일 사회참여 지원방안을 제시하였다. 우선 고령장애인에게 초점을 둔 정보화정책이 요구된다. 고령장애인을 위한 정보화교육의 확대, 모바일 사회참여 성공사례 발굴 및 확산 노력이 필요하다. 또한 독거 고령장애인에 대한 부가적 지원방안, 발달장애인 온라인 사회참여 연구를 제안한다. 향후 지속적인 고령장애인과 고령 비장애인 간 비교연구를 기대한다.

• International Journal of Human Ecology
• /
• 제4권2호
• /
• pp.77-87
• /
• 2003

This paper tried to construct statistical and econometric models on the basis of economic theory in order to discuss the issue of statistical efficiency and unbiasedness including the sample selection bias correcting problem. Comparative analytical tool were one stage Tobit of Maximum Likelihood estimation and Heckman's two-step Tobit of Ordinary Least Squares. The results showed that the adequacy of model for the analysis on demand and choice, we believe that there is no big difference in explanatory variables between the first selection model and the second linear probability model. Since the Lambda, the self- selectivity correction factor, in the Type II Tobit is not statistically significant, there is no self-selectivity in the Type II Tobit model, indicating that Type I Tobit model would give us better explanation in the demand for and choice which is less complicated statistical method rather than type II model.

• The Journal of Asian Finance, Economics and Business
• /
• 제6권2호
• /
• pp.75-82
• /
• 2019

The paper aims to investigate the impacts of long-term savings motives on fostering household participation and contribution to savings mechanisms in rural Vietnam. The paper is organized in five parts: introduction, data description, methodology, empirical results, and conclusion. The quantitative methodology is employed and three simultaneous estimation methods, including instrumental variable model, two-step model, and Heckman model are used to test these impacts as well as the robustness of results. In each model, the paper examines the impacts of independent factors on both household participation and household contribution to savings mechanisms. Two sets of independent variables: long-term savings motives (profit-making investment, accumulation for big expenditure, providing for old age, and cost of educations) and control variables (dependency rate, number of people in household, and household wealth) are in each model. A set of dataset of 2,314 households for analysis is obtained from household survey in rural Vietnam. Robust statistical findings indicate that profit-making investment emerged to be the strongest motive fostering household participation to savings mechanisms while other long-term savings motives have little or no impact on fostering household participation to savings mechanisms. In addition, education investment encourages household contribution to savings mechanisms in rural Vietnam.

• 한국산학기술학회논문지
• /
• 제19권9호
• /
• pp.427-434
• /
• 2018

Pavitt(1984)과 Malerbar(2002)의 지적과 같이 혁신은 산업의 특성에 따라 다른 면모를 갖는다. 이 같은 관점에서 기계산업의 혁신을 다룬 기존 연구들은 주로 전체 제조업과 비교한 산업간 차이를 규명하는 데 초점을 두었다. 기계산업과 같은 기술 숙련집약적 산업에서의 혁신은 특히 다른 산업의 혁신과 상이한 특성과 메커니즘을 가질 것으로 예상되는 반면, 논의는 부족한 실정이다. 이에 본 연구에서는 기계산업의 제품혁신이 어떠한 요인들에 의해 결정되는 지를 다룸에 있어 제품혁신의 성과를 양적 측면과 질적 측면으로 구분해 접근하였고, 특히 Heckman 2단계 모형과 허들음이항 모형을 적용해 기업의 혁신활동에 수반되는 단계적 선택과정을 명시적으로 분석에 반영하였다. 분석 결과, 기계산업의 제품혁신에 있어 제품의 품질 및 성능향상 및 특허에 영향을 미치는 요인은 서로 상이하였으며, 문지방효과와 혁신의 강도 역시 구분되는 것으로 나타났다. 이는 결과적으로 기계산업은 연구개발 역량을 일정 수준 이상 축적하고 외부의 혁신을 효과적으로 조직 내 체화하고, 조직 구성원들에 대한 동기부여가 성과 향상에 중요한 역할을 수행한다고 하겠다.

• 대한가정학회지
• /
• 제42권10호
• /
• pp.129-141
• /
• 2004

The purposes of this study were to explain consumer attitude, behavioral intention and behavior(expenses) in the purchase of Han-gwa and to explore the influencing factors on them. To achieve these purposes, the Heckman two-step model was utilized to utilize the recursive system of attitude, behavioral intention and behavior. The results of this study were as follows: 1) Seventy-six percent of consumers presented their favorable altitudes to purchase Han-gwa, while $47\%$ of consumers had behavioral intention for purchasing Han-gwa. In addition, purchasing expense of Han-gwa per year as a proxy variable of behavior was less than 100,000 won for most consumers. 2) First, consumer attitude was found to be significantly influenced by the type of family and food safety. Second, the behavioral intention for purchasing Han-gwa was found to be significantly influenced by consumer attitude, age, income, education and price. Finally, consumer behavior(expenses) of purchasing Han-gwa was found to be significantly influenced by the behavioral intention, income and purchasing place.

• 대한가정학회지
• /
• 제45권6호
• /
• pp.61-75
• /
• 2007

This paper examines the intergenerational time transfers between married women and their co-residing elderly parents, and how they affect married women's labor force participation and work hour. The sample was drawn from the "2004 Time Use Survey" conducted by Korea National Statistical Office and the Heckman's 2-step model was estimated to examine these relationships. We find that women's caregiving time for their elderly parents reduces their likelihood of participating in the labor force. On the contrary, parental time transfers for married women increases the probability of their labor force participation. We find no evidence that the actual hours of paid work is related to the time transfers between married women and their elderly parents. In other words, after married women decide to participate in the labor force, their work hours are not affected by the time spent for parents and time gained from parents to them. Parental income is positively associated with the married women's labor force participation whereas husband's income is negatively related. The married women working in service occupation and earn salaries work longer hours than those employed as laborer and wage workers. Having older parents and owning the second home reduce working hours of married women.

• 보건행정학회지
• /
• 제15권2호
• /
• pp.16-36
• /
• 2005

Due to the existence of asymmetry of information between doctor and patient, it has been believed that doctor might affect patient's decision making process of purchasing medical care. Based on this notion, doctor's reimbursement method has been suggested as an effective policy device of improving efficiency of patient's medical care use by way of its affecting doctor's practice pattern. By using the Community Tracking Study (CTS) household and physician data set, which includes not only various information on patient's medical care use, but doctor's practice arrangements and sources of practice revenue, this paper investigates the effect of community doctor's characteristics of reimbursement method on community patient's medical care use under the control of patient's socio-demographic characteristics and community doctor's practice type. In the process of estimating econometric model, the endogeneity problem of individual health insurance purchase was corrected by using 2818. And due to the existence of sample selection problem, Heckman's two-step estimation method was used for strengthen the robustness of estimation which was adversely affected by sample selection problem The empirical results show that as the average value of community doctor's portion of practice revenue determined by prospective method out of total revenue increases, the community patient's total out-of-pocket medical cost decreases. This results suggest, as doctor's practice revenues are mainly determined by prospective method, such as capitation, doctors would be more conscious about practice cost, which might affect doctor's practice pattern and by which his/her patient's use of medical care would decrease.