• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.17-27
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• 2020

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach's Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

• Journal of the Korean Society of Marine Environment & Safety
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• v.12 no.2 s.25
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• pp.115-123
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• 2006

The policy regime of ocean is changed from ocean liberty paradigm to ocean management paradigm. Ocean resources have the characteristics of weak excludability and strong rivalry. Therefore, they need rational ocean management so as to curb the tragedy of commons. The important ocean issues and policy regimes today is ocean pollution, coastal management, sea-level rise, fishery, whaling, ocean jurisdictions, deep seabed resources, military security, piracy, ecological environmental security and so on. This paper aims at reviewing these major international ocean issues, the policy regimes for them, and the desirable tasks of ocean policy regimes in the future from the macro perspective of international ocean politics or policy-making.

• International Journal of Computer Science & Network Security
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• v.21 no.9
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• pp.151-154
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• 2021

State information policy is an important component of foreign and domestic policy of the country and covers all spheres of society. The rapid development of the information sphere is accompanied by the emergence of fundamentally new threats to the interests of the individual, society, state and its national security. The article considers the components of the state information policy to ensure information security of the country and identifies the main activities of public authorities in this area. Internal and external information threats to the national security of Ukraine and ways to guarantee the information security of the country are analyzed. Information security is seen as a component of national security, as well as a global problem of information protection, information space, information sovereignty of the country and information support of government decisions. Approaches to ensure the process of continuity of the information security system of the state in order to monitor new threats, identify risks and levels of their intensity are proposed.

• International Journal of Advanced Culture Technology
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• v.11 no.4
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• pp.317-321
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• 2023

After 'emphasizing the development of the precision reconnaissance drone' in 2021, North Korea unveiled two strategic drones in July 2023, just two years later. Despite the majority of experts offering negative assessments and stating that "the performance may not be good," North Korea can be seen as having not only enhanced its routine surveillance capabilities through strategic drones but also possessing limited long-range strike capabilities. In other words, although the performance of North Korea's strategic unmanned aerial vehicles (UAVs), namely the 'Satbyol-4' and '9' models, may not match that of U.S. drones, they appear to play a significant role in offsetting North Korea's considerable aerial and surveillance inferiority compared to the joint forces of South Korea and the United States. Based on these trends, North Korea seems to be concentrating on drone development to counterbalance its considerable aerial power and surveillance capabilities deficit compared to the joint forces of South Korea and the United States, especially as the global use of drones continues to increase.

• Journal of Intelligence and Information Systems
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• v.18 no.3
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• pp.53-77
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• 2012

This study analyses the difference of contents and tones of arguments among three Korean major newspapers, the Kyunghyang Shinmoon, the HanKyoreh, and the Dong-A Ilbo. It is commonly accepted that newspapers in Korea explicitly deliver their own tone of arguments when they talk about some sensitive issues and topics. It could be controversial if readers of newspapers read the news without being aware of the type of tones of arguments because the contents and the tones of arguments can affect readers easily. Thus it is very desirable to have a new tool that can inform the readers of what tone of argument a newspaper has. This study presents the results of clustering and classification techniques as part of text mining analysis. We focus on six main subjects such as Culture, Politics, International, Editorial-opinion, Eco-business and National issues in newspapers, and attempt to identify differences and similarities among the newspapers. The basic unit of text mining analysis is a paragraph of news articles. This study uses a keyword-network analysis tool and visualizes relationships among keywords to make it easier to see the differences. Newspaper articles were gathered from KINDS, the Korean integrated news database system. KINDS preserves news articles of the Kyunghyang Shinmun, the HanKyoreh and the Dong-A Ilbo and these are open to the public. This study used these three Korean major newspapers from KINDS. About 3,030 articles from 2008 to 2012 were used. International, national issues and politics sections were gathered with some specific issues. The International section was collected with the keyword of 'Nuclear weapon of North Korea.' The National issues section was collected with the keyword of '4-major-river.' The Politics section was collected with the keyword of 'Tonghap-Jinbo Dang.' All of the articles from April 2012 to May 2012 of Eco-business, Culture and Editorial-opinion sections were also collected. All of the collected data were handled and edited into paragraphs. We got rid of stop-words using the Lucene Korean Module. We calculated keyword co-occurrence counts from the paired co-occurrence list of keywords in a paragraph. We made a co-occurrence matrix from the list. Once the co-occurrence matrix was built, we used the Cosine coefficient matrix as input for PFNet(Pathfinder Network). In order to analyze these three newspapers and find out the significant keywords in each paper, we analyzed the list of 10 highest frequency keywords and keyword-networks of 20 highest ranking frequency keywords to closely examine the relationships and show the detailed network map among keywords. We used NodeXL software to visualize the PFNet. After drawing all the networks, we compared the results with the classification results. Classification was firstly handled to identify how the tone of argument of a newspaper is different from others. Then, to analyze tones of arguments, all the paragraphs were divided into two types of tones, Positive tone and Negative tone. To identify and classify all of the tones of paragraphs and articles we had collected, supervised learning technique was used. The Na$\ddot{i}$ve Bayesian classifier algorithm provided in the MALLET package was used to classify all the paragraphs in articles. After classification, Precision, Recall and F-value were used to evaluate the results of classification. Based on the results of this study, three subjects such as Culture, Eco-business and Politics showed some differences in contents and tones of arguments among these three newspapers. In addition, for the National issues, tones of arguments on 4-major-rivers project were different from each other. It seems three newspapers have their own specific tone of argument in those sections. And keyword-networks showed different shapes with each other in the same period in the same section. It means that frequently appeared keywords in articles are different and their contents are comprised with different keywords. And the Positive-Negative classification showed the possibility of classifying newspapers' tones of arguments compared to others. These results indicate that the approach in this study is promising to be extended as a new tool to identify the different tones of arguments of newspapers.

• 한국체육학회지인문사회과학편
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• v.55 no.1
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• pp.441-455
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• 2016

International sports events is one of the core products in the sports industry. The increasing number of nations are bidding to host the international sports event such as Olympics Game because of expecting to development of a city or nation. Hosting a international sports events are inter-connected and affected by system of socials, politics, cultures and economics. As the scale of the international sports events became larger, sports events process importance is growing. The purpose of this study was build a model of the sports event process in the attract steps. By analyzing event process in the attract steps, the core processes(1. Search, 2. Applications, 3. Practice, 4. Follow-up management) was set and stakeholders and function were analyzed. The modeling was used as IDEF method.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.3
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• pp.205-214
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• 2019

This paper aims to discover factors and their influences degree to repurchase organic cosmetic in Vietnam. In addition, this research also discloses the main segments that have high demand re-buying intention based on demographic groups of gender, age, income, educational level, job, type of products, and place of production. Twenty-eight scale was designed based on previous studies and adjusted to match the 5-point Likert scale to conduct measurement. By using survey method to test hypotheses and set up conceptual models to collect 295 Vietnamese consumers who have experience in consuming organic cosmetic by explain the results through Smart PLS software. The findings show that there is positive attitude of customers to the intention of acquiring organic cosmetics, green perceived and customer satisfaction. In addition, customer satisfaction, knowledge of products, safety values, and environmental protection consciousness also play important roles to form a positive attitude of customers for products. Moreover, the consciousness of green living of consumers accounts for a high proportion in creating customer satisfaction for organic products. The results show useful information for current premises to determine the factors that influence the decision to repurchase organic cosmetic product, that provide business strategies.

• Journal of the Korea Institute of Military Science and Technology
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• v.14 no.4
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• pp.655-662
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• 2011

SAR(Synthetic Aperture Radar) has the ability to generate high resolution images regardless of a weather condition(e.g. visibility good or poor and day or night, etc.). SAR is considered as one of the most important powers and needs for the future since it has been utilized in a number of important military fields such as early warning, urban defense, missile guidance system, etc. Additionally there are many civilian demands and applications in aviation, traffic control, earth and space explorations, weather forecast etc. This days, the ability to acquire and analyze information is needed to cope with the urgency of global politics and international changes. In this paper, technical survey and development review for SAR systems are investigated to derive the core and immature technologies of domestic defense industry.

• Journal of Contemporary Eastern Asia
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• v.10 no.2
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• pp.1-23
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• 2011

China's proposal of the CAFTA (China-ASEAN Free Trade Area) in 2001 prompted a great debate about whether China was a trade competitor of ASEAN, given their similarity in economic development levels and trade/export structures. That Beijing shifted its focus on economic cooperation from the international level to the regional level led to its proposal of the CAFTA. As the Framework Agreement (Framework Agreement on Comprehensive Economic Cooperation between China and ASEAN) showed, Beijing's careful consideration for four newer ASEAN members (Cambodia, Laos, Myanmar and Vietnam) intended not only to help all ASEAN members develop economically, but also to narrow the economic gap existing between them and the six old ASEAN members; in return, China was recognized as a full market economy, which it is not currently recognized within the framework of the WTO. The substantial rise in bilateral trade and the structural changes of the trade in goods between China and ASEAN member nations after 2001 proves that ASEAN benefited more from the CAFTA, particularly when the areas where ASEAN had the comparative advantages were designated as the priority cooperation areas between China and ASEAN. In sum, similarities existing in economic development levels and industrial structures between China and ASEAN made them natural economic competitors. However, closer studies of trade in goods of S1-7, S1-6 and S1-0 reveal that China acted as an increasingly complementary trade partner of ASEAN after 2001.

• Asia Marketing Journal
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• v.22 no.2
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• pp.19-57
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• 2020

A rapidly shifting, hyper-sensitive modern fashion industry, coupled with an increasingly developing global environmental concern, has seen to an ever-imperative role for corporate social responsibility (CSR) to play in the successful operation of fashion companies. This study primarily investigates effective measures for successful CSR implementation in both corporate and consumer domains, looking at Patagonia, an exemplar company with an environmental mission, to understand the central contributions of active consumer engagement to the success of CSR initiatives. We explore consumer admiration as a concept necessary to elevate CSR practices from image maintenance to genuine engagement and advocacy, and how such admiration could be cultivated on the consumer-side, investigating perceived CSR authenticity and corporate self-sacrifice as primary determinants. Specifically, we speculate the asymmetric role of consumers' moral identity, revealing that moral identity symbolization positively interacts with both determinants while negatively moderating the relationship of these intentions and consumer admiration. We derive our analysis from diverse international and Korean data, concluding with theoretical and managerial implications for domestic and international companies in pursuit of environmental CSR campaigns that bridge consumer and company, as well as limitations and future research directions.