• The Journal of Asian Finance, Economics and Business
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• v.8 no.9
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• pp.313-319
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• 2021

The article analyzes the impact of factors affecting the use of management accounting in small and medium-sized firms in Vietnam, which adds to the empirical evidence on these factorsThe survey results collected 328 questionnaires using a questionnaire survey of managers at all levels, chief accountants, and accountants of 89 small and medium firms in Vietnam. Some questionnaires were invalid due to many blank cells, hence the author chose to use 315 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that five factors have a positive influence on the application of management accounting including Competitive pressure, Decentralization of responsibility, Application of information technology, the level of interest of managers, and the quality of human resources, in which the application of information technology and competitive pressure are the factors that have the strongest influence on the application of management accounting in small and medium enterprises in Vietnam. Based on the findings of the study, the author has proposed recommendations to help small and medium-sized businesses improve their ability to successfully apply management accounting techniques, thereby improving their competitiveness and efficiency performance and contributing to the long-term sustainability of their businesses.

• Safety and Health at Work
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• v.10 no.2
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• pp.188-195
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• 2019

Background: Mine workers in South Africa face challenges relating to poor health and safety, including fatigue risks, and poor socioeconomic and living conditions. Fatigue results in impaired mental and physical performance. The aim of this study was to assess contributors to fatigue of mine workers in South Africa. Methods: Data collection took place at four gold mines and one platinum mine in South Africa. A total of 21 focus groups were held with individuals in management, union representatives, and mine workers, and 564 questionnaires were completed by mine workers to gather information about fatigue and potential contributors to fatigue at these mines. Results: Qualitatively (through focus groups), fatigue was attributed to extended working hours, harsh working conditions, high workloads, production pressure, and resource constraints, along with aspects relating to demographic and socioeconomic factors, living conditions, lifestyle, health, and wellness. Greater fatigue was significantly associated with younger age, indebtedness, a lack of exercise, poor nutrition, less sleep, increased alcohol use, poor self-reported health, more sick leave, higher stress, and lower job satisfaction. Conclusion: The aim of the study was achieved; numerous work-, sociodemographic-, lifestyle-, and wellness-related factors were linked to fatigue in the participating mine workers. Contributors to fatigue should be addressed to improve health, safety, and sustainability in the industry.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.161-167
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• 2021

Nowadays, small- and medium-sized enterprises (SMEs) are placed among the key components of the economy in both developed and developing countries. They are internationally known as the driving force based on their enormous contributions to Gross Domestic Product (GDP) and generating new employment. They are generally presumed as the leader of environmental sustainability, economic prosperity, and innovation, particularly for the economy of developing countries such as Vietnam. However, SMEs have difficulty in raising capital, as well as access to credit. One of the reasons is that there are inadequacies in accounting information quality in SMEs as well as the provision of accounting information and accounting information confidentiality. The main objective of this study was to identify, evaluate, and measure the attributes of accounting information quality of SMEs in Hanoi. The study was based on a field survey using a semi-structured questionnaire on a sample of 150 accountants. The study has identified and measured six (6) attributes of accounting information quality of SMEs that have great effects on accountants. There is, statistically, no significant difference in the level of accounting information quality of SMEs in Hanoi from these different business areas. There is no, statistically, significant difference in the level of accounting information quality of SMEs in Hanoi between the mentioned three groups of the job description. Based on the findings, some recommendations are given for SMEs to improve accounting information quality.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.215-224
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• 2021

This article emphasizes the consequences of exploring the relationship between sustainable development practices and non-financial performing factors. Also, it investigates the combined effects of the transformational leadership style on the relationship between sustainable development practices and non-financial performing factors. Using primary data sources, this study reviews the literature on the relationship between the factors of the effectiveness of sustainable development practices of Jordanian contractors and non-financial performance. A total of 290 questionnaires were personally distributed to contractors in the Amman district in Jordan. Only 253 questionnaires were returned and usable for further analysis, which represents a response rate of 87%. Data was collected from October 2020 until April 2020. Hypotheses were tested through multiple regression analysis, and hypotheses for interacting effect were examined through hierarchical multiple regression analysis. Based on the results of the analysis obtained there is a significant effect on the relationship between sustainable development and non-financial performances. It shows that construction companies involved in sustainability practices will able to improve their performance, which contributed significantly toward the overall firm's performance. Whereas, results from hierarchical multiple regressions showed that transformational leadership had no moderation effect on the non-financial performance in such a way that reaches a higher firm performance level.

• Advances in concrete construction
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• v.12 no.5
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• pp.419-427
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• 2021

The overuse level of cement for civil industry has several undesirable social and ecological consequences. Substitution of cement with industrial wastes, called by-products, such as fly ash, ground granulated blast furnace slag, silica fume, metakaoline, rice husk ash, etc. as the mineral admixtures offers various advantages such as technical, economical and environmental which are very important in the era of sustainability in construction industry. The paper presents the experimental investigations for assessing the mechanical properties of the concrete made using the Pozzolanic waste materials (supplementary cementitious materials) such as fly ash and silica fume as the cement replacing materials. These materials were used in eight trial mixes with varying amount of ordinary Portland cement. These SCMs were kept in equal proportions in all the eight trial mixes. The chemical admixture (High Range Water Reducing Admixture) was also added to improve the workability of concrete. The compressive strengths for 7, 28, 40 and 90 days curing were evaluated whereas the flexural and tensile strengths corresponding to 7, 28 and 40 days curing were evaluated. The study corroborates that the Pozzolanic materials used in the present investigation as partial replacement for cement can render the sustainable concrete which can be used in the rigid pavement construction.

• East Asian Journal of Business Economics (EAJBE)
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• v.11 no.2
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• pp.29-38
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• 2023

Purpose - The current study aims to learn how fashion consumers now feel about environmental issues. The significance of "green fashion product creation" in resolving environmental issues is explored. It also examines how customers' environmental consciousness has evolved due to the introduction of green fashion products. Research design, data, and methodology - The study methods, procedures, and results of the 16 publications included in this literature review were critically examined. The data sources, analyses, and key findings presented in each publication were compared and contrasted. To better understand how to raise environmental consciousness among customers. Result - The investigation indicates a total of four results why eco-friendly product should be developed to attract potential green consumers. Four solutions are as follows; (1) Encourages Sustainable Consumption Behavior, (2) Increases Consumer Environmental Awareness, (3) Improves Corporate Social Responsibility, and (4) Enhances Competitive Advantage. Conclusion - Promoting sustainability in the fashion sector requires full visibility throughout the supply chain. Companies in the fashion industry would serve their customers better if they were more forthcoming about the resources, methods, and circumstances that went into making their wares. Consumers may accomplish this by including instructions on the packaging or posting them on the business's website.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2021.05a
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• pp.23-24
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• 2021

The use of recycled concrete aggregates (RCA) as a substitute for natural aggregates in new concrete produces both economic and environmental advantages. Most of the RCA applications for pavements have been primarily applied to support layers for roads and airfields. This paper summarizes a work completed at the University of Illinois in partnership with the O'Hare Modernization Program to examine the effect of coarse and fine RCA on the concrete's fresh and hardened properties for airfield rigid pavement applications. Ten different RCA concrete mixtures were prepared with the incorporation of different percentages of RCA fines as well as replacement of cement with high volume percentages of supplementary cementitious materials such as Class C fly ash and ground granulated blast furnace slag to improve the workability and long-term properties of RCA concrete. All the mixes on this stage included 100% recycled coarse aggregates and the Two-Stage Mixing Approach was used as a mixing procedure. Based on the results obtained in the research, mixes with high percentages of recycled fine and coarse aggregates could be used for construction of airfield concrete pavements in conjunction with supplementary cementitious materials

• Journal of Hydrogen and New Energy
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• v.34 no.5
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• pp.389-397
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• 2023

This study compares domestic and foreign research on renewable energy-based water electrolysis clean hydrogen. Domestic studies from 2010 to 2023 focused on technological efficiency, energy efficiency, and system efficiency, with few analyzing infrastructure and technology trends. Overseas research initially focused on technological efficiency and stability, but has since shifted to economic and environmental impact, policy effectiveness, industry-university-research cooperation, and sustainability. To improve water electrolysis technology production, this study suggests prioritizing technology stability over efficiency, resolving government regulations and resident acceptance issues, promoting industry-university-institute cooperation for rapid commercialization of research results, and developing a strategy for sustainable development of renewable energy-based water electrolysis technology.

• Journal of Internet Computing and Services
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• v.24 no.5
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• pp.97-106
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• 2023

Citizens' demand for public CCTVs continues to rise, along with an increase in variouscrimes and social problems in cities. In line with the needs of citizens, the Seoul Metropolitan Government began installing CCTV cameras in 2010, and the number of new installations has increased by over 10% each year. As the large surveillance system represents a substantial budget item for the city, decision-making on location selection should be guided by reasonable standards. The purpose of this study is to improve the existing related models(such as public CCTV priority location analysis manuals) to establish the methodology foranalyzing priority regions ofSeoul-type public CCTVs and propose new mid- to long-term installation goals. Additionally, using the improved methodology, we determine the CCTV priority status of 25 autonomous districts across Seoul and calculate the goals. Through its results, this study suggests improvements to existing models by addressing their limitations, such as the sustainability of input data, the conversion of existing general-purpose models to urban models, and the expansion of basic local government-level models to metropolitan government levels. The results can also be applied to other metropolitan areas and are used by the Seoul Metropolitan Government in its CCTV operation policy

• The Journal of Industrial Distribution & Business
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• v.15 no.6
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• pp.25-32
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• 2024

Purpose: This research explores to (1) identify the leading challenges that the beauty care industry faces currently, which includes sustainable development, ethics, and industry laws, (2) describe how these challenges impact industries' practices and customer experience, and (3) propose plausible strategies to address these issues in an effort to enhance sustainability, ethical business practices, and compliance with legal norms in the beauty care industry. Research design, data and methodology: The research approach used is the systematic literature review approach to identify the relevant literature that addresses the current challenges in the beauty care industry and to assess the results of prior studies. Results: The finding indicated the following solutions to handle the current issues in the beauty industry: Solution to (1) Environmental Impact: Sustainable Production and Packaging, (2) Ethical Concerns: Enhancing Supply Chain Transparency, (3) Regulatory Challenges: Proactive Compliance and International Standardization, and (4) Technological Challenges: Personalization and Digital Engagement. Conclusion: Based on the conclusions made in the findings' section, this research examines the implications of the solutions to provide an insight into how the strategies can guide future practices in the beauty care industry. It also points out how these insights can be applied by industry practitioners to improve sector operational and strategic performance.