• The Journal of Asian Finance, Economics and Business
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• v.9 no.10
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• pp.265-275
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• 2022

In the current fast-growing market economy, the accounting-outsourcing trend of small and medium-sized enterprises is on the increase. Studies from both foreign and domestic sources have shown that many factors influence this decision. However, each country has different economic and political characteristics, so these factors and their degree of impact on accounting outsourcing also vary. This study aimed to determine the factors affecting the decision to outsource accounting activities of small and medium transport enterprises in Vietnam. A survey of 384 transport SMEs was conducted using the convenience sampling method. A personal interview with owners/managers/CFOs in 3 major cities of Vietnam based on a research review was conducted. The model examines the influence of many independent variables on accounting outsourcing. The multilinear regression analysis shows that the higher the Assets Specificity, the lower the degree of accounting outsourcing. In addition, the degree of outsourcing is positively and significantly related to frequency and trust in accountants. Besides, when we include control variables such as gender, administrative level, firm size, company age, education, and experience into the model. The results show that small and medium enterprises with limited resources should switch from the traditional internal accounting method to a professional accountant with external knowledge. Based on this study, the author proposes several implications for the accounting outsourcing of small and medium-sized transport enterprises in Vietnam to be more effective. Finally, this study also contributes to the basic knowledge of accounting outsourcing.

• Journal of the Korea Convergence Society
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• v.13 no.4
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• pp.321-329
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• 2022

This study analyzes how companies of prospector type with inherent risks from new products and R&D costs affect audit hours, and further analyzes how they affect rank-specific audit hours. Samples were empirically analyzed using samples from 2018 to 2019 for KOSPI-listed and KOSDAQ-listed companies. As a result of the analysis, first, it was found that auditors were aware of the inherent risks of companies of prospector type and were striving to improve audit quality. Second, it was found that the corresponding degree of risk differs depending on the position and role in the audit team, so higher efforts were made in core positions with high risk levels. The results of this study are meaningful in verifying how the type of Business Strategies affects the audit efforts and resource input of auditors who are external parties, not internal factors such as financial reporting quality or tax avoidance. It also has important implications that a company's Business Strategies can be an significant factor to consider in preparing policies and systems for improving audit quality.

• The Plant Pathology Journal
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• v.38 no.4
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• pp.313-322
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• 2022

Seed-borne pathogens in crops reduce the seed germination rate and hamper seedling growth, leading to significant yield loss. Due to the growing concerns about environmental damage and the development of resistance to agrochemicals among pathogen populations, there is a strong demand for eco-friendly alternatives to synthetic chemicals in agriculture. It has been well established during the last few decades that plant seeds harbor diverse microbes, some of which are vertically transmitted and important for plant health and productivity. In this study, we isolated culturable endophytic bacteria and fungi from soybean seeds and evaluated their antagonistic activities against common bacterial and fungal seed-borne pathogens of soybean. A total of 87 bacterial isolates and 66 fungal isolates were obtained. Sequencing of 16S rDNA and internal transcribed spacer amplicon showed that these isolates correspond to 30 and 15 different species of bacteria and fungi, respectively. Our antibacterial and antifungal activity assay showed that four fungal species and nine bacterial species have the potential to suppress the growth of at least one seed-borne pathogen tested in the study. Among them, Pseudomonas koreensis appears to have strong antagonistic activities across all the pathogens. Our collection of soybean seed endophytes would be a valuable resource not only for studying biology and ecology of seed endophytes but also for practical deployment of seed endophytes toward crop protection.

• The Journal of the Korea Contents Association
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• v.22 no.9
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• pp.614-627
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• 2022

The purpose of this study was to explore the various data and methods employed by HR analytics studies. The researchers selected 78 KCI-indexed empirical articles on HR analytics and categorized them using the Employee Life Cycle framework. This yielded several important findings. First, employee retention has been the most common subject of extant studies, followed by performance management. Second, HR analytics studies have used a variety of data (structured and unstructured) according to their research questions, and the data sources have ranged from organizations' internal systems to national databases. Third, most domestic HR analytics studies have been descriptive and diagnostic, whereas predictive and prescriptive studies have been rare. These results have important theoretical and practical implications for future HR analytics research.

• Geomechanics and Engineering
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• v.25 no.3
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• pp.233-243
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• 2021

Rib spalling is a major issue affecting the safety of steeply inclined coal seam. And the failure coal face and support system can be affected with each other to generate a vicious cycle along with inducing large-scale collapse of surrounding rock in steeply inclined coal seam. In order to analyze failure mechanism and propose the corresponding prominent control measures of steeply inclined coal working face, mechanical model based on coal face-support-roof system and mechanical model of coal face failure was established to reveal the disaster mechanism of rib spalling and the sensitive analysis of related factors was performed. Furthermore, taking 3402 working face of Chen-man-zhuang coal mine as engineering background, numerical model by using FLAC3D was built to illustrate the propagation of displacement and stress fields in steeply inclined coal seam and verify the theory analysis as mentioned in this study. The results show that the coal face slide body in steeply inclined working face can be observed as the failure height of upper layer smaller than that of lower layer exhibiting with an irregular quadrilateral pyramid shape. Moreover, the cracks were originated from the upper layer of sliding body and gradually developed to the lower layer causing the final rib spalling. The influence factors on the stability of coal face can be ranked as overlying strata pressure (P) > mechanical parameters of coal body (e.g., cohesion (c), internal fraction angle (φ)) > support strength (F) > the support force of protecting piece (F') > the false angle of working face (Θ). Moreover, the corresponding control measures to maintain the stability of the coal face in the steeply inclined working face were proposed.

• The Journal of Fisheries Business Administration
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• v.52 no.2
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• pp.1-31
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• 2021

This study is to evaluate the prior economic feasibility of the off-shore fisheries stock enhancement project. The main findings of this study can be summarized as follows: first, offshore fisheries stock enhancement project shall be implemented by dividing them into 1st·2nd·3rd projects for efficient promotion. The 1st·2nd·3rd projects will be conducted in a total of 50 locations (the eastern sea, the western sea, the southern sea, and the jeju sea areas), and the project period per unit will be five years, which will cost 1 trillion won. Second, according to the results of the survey on public awareness, the most consumed marine species in Korea over the past year were analyzed in the order of mackerel, hairtail, squid, yellow corvina, blue crab, and cod. The dominant response to the reason for consuming marine products in Korea was healthy well-being food and safe food. In addition, 67.9% of them have hesitated to purchase offshore fish species over the past year due to high prices, indicating that they are burdened by high prices. On the other hand, 79% of the respondents said that the government's policy was insufficient, according to a survey on whether the government's coastal marine resource creation policy was sufficient. Third, as a result of preliminary economic analysis of offshore fisheries stock enhancement project, the benefit-cost ratio is 4.01, net present price is 1,283.7 billion won, and internal rate of return is 91.7% per year, which means that the economic analysis ensures the feasibility of the projects. The results of this study provide useful information on securing or organizing budgets for offshore fisheries stock enhancement project by securing economic feasibility as a national infrastructure project that increases fishery income and public benefits such as consumption of marine products.

• Journal of Digital Convergence
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• v.19 no.11
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• pp.415-424
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• 2021

The purpose of the current study is to to examine the psychometric properties of the Subjective Agingwell Scale (SAS). Three hundred and forty two elders completed the SAS and the scales assessing subjective well-being, optimism, perceived control and adhering to healthy behavior. The 11-item SAS that displays good internal reliability and good fit to the three-factor model consisting of cognitive satisfaction, positive affect, and spiritual fullness. Correlational analyses with measures of subjective agingwell, subjective well-being, and optimism provide evidence for construct validity. Moreover, the results from hierarchical regression analyses show criterion-related validity of the SAS. This scale could be used in the field to measure and promote subjective agingwell.

• Journal of the Korea Society of Computer and Information
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• v.27 no.6
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• pp.175-180
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• 2022

Data is an important resource to expect new value as 21st-century crude oil. In the shipping industry, despite the existence of numerous maritime data accumulated through ship operations, it was negligent in developing a business model with the data. This paper identified major demand sources and demand types based on the type and availability of maritime data surveyed through interviews with experts in the shipping industry and academia. Considering the characteristics and demands of these maritime data, this paper presented a private-type and public-interest business model. In the case of the private-type model, it creates additional added value by using maritime data and uses mainly ship internal data. The public-type model is to seek public safety and social benefits and mainly uses external data. A great synergy effect can be expected when combined with public services such as maritime survey, vessel traffic service, maritime environment management, and meteorological service. This study is expected to contribute greatly to the spread of the proposed business models throughout the shipping industry.

• Journal of the Korean Society for information Management
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• v.40 no.3
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• pp.55-76
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• 2023

This study analyzed academic information seeking behavior, focusing on university students, the main users of the university library, to derive considerations for the development and improvement of the subject guide of the university library. As a result of the analysis, university students highly evaluated their subjective information seeking ability, but it was found that it was difficult to set specific search terms. The purpose of using academic information is specific, and it has been shown that there is a tendency to perform all information search activities in one database. In addition, when selecting information resources, reliability, suitability, and recency are primarily taken into consideration. Awareness of university libraries and subject guides was generally low, but their reliability was found to be high. Based on this, it is necessary to consider the classification of information sources according to specific information seeking purposes, the composition of information resources, explanatory element technology related to information resource selection criteria, comprehensive database, topic keyword recommendation, library marketing, and close cooperation with internal institutions.

• International conference on construction engineering and project management
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• 2009.05a
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• pp.272-275
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• 2009

Carbon finance is the investment in Greenhouse Gas (GHG) emission reduction projects in developing countries and countries with economies in transition within the framework of the Kyoto Protocol's Clean Development Mechanism (CDM) or Joint Implementation (JI) and with creation of financial instruments, i.e., carbon credits, which are tradable in carbon market. The additional revenue generated from carbon credits will increase the bankability of projects by reducing the risks of commercial lending or grant finance. Meantime, it has also demonstrated numerous opportunities for collaborating across sectors, and has served as a catalyst in bringing climate issues to bear in projects relating to rural electrification, renewable energy, energy efficiency, urban infrastructure, waste management, pollution abatement, forestry, and water resource management. Establishing additionality is essential for successful CDM project development. One of the key steps is the investment analysis. As guided by UNFCCC, financial indicators such as IRR, NPV, DSCR etc are most commonly used in both Option II & Option III. However, economic indicator such as Economic Internal Rate of Return(EIRR) are often overlooked in Option III even it might be more suitable for the project. This could be due to the difficulties in economic analysis. Although Asian Development Bank(ADB) has given guidelines in evaluating EIRR, there are still large amount of works have to be carried out in estimating the economic, financial, social and environmental benefits in the host country. This paper will present a case study of a CDM development of a 18 MW hydro power plant with carbon finance option in central Vietnam. The estimation of respective factors in EIRR, such as Willingness to Pay(WTP), shadow price etc, will be addressed with the adjustment to Vietnam local provincial factors. The significance of carbon finance to Vietnam renewable energy development will also be addressed.