• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.873-882
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• 2021

The study investigates the key factors that affect the adoption of the International Financial Reporting Standards (IFRS) by companies listed on Ho Chi Minh Stock Exchange (HOSE) in Vietnam. The factors that are studied in this research include total debt-to-equity ratio, firm size, return-on-equity ratio, audit quality, foreign investment, and financial institution category. The authors have utilized quantitative and qualitative analyses in combination with a logistics regression model and other available analytical tools for conducting the research. All statistics processed in the paper were based on 379 audited financial statements issued in 2018. The results reveal that factors like firm size, return on equity (ROE), audit quality, foreign investment, and financial institution category positively affect the IFRS adoption of HOSE-listed companies, while total debt-to-equity ratio negatively impacts the adoption. The findings suggest Vietnamese law and policy-makers, when promoting the adoption of IFRS by listed companies, should focus more on five variables with positive influence and they can disregard the total debt-to-equity ratio that is insignificant as a factor affecting the adoption of IFRS. This implication could be applied for other firms in Vietnam and for enterprises in other countries, which are in the same stage of IFRS application.

• 한국항행학회논문지
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• 제22권2호
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• pp.168-172
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• 2018

HACCP이란 식품의 원재료부터 제조, 가공, 보존, 유통, 조리단계를 거쳐 최종소비자가 섭취하기 전까지의 각 단계에서 발생할 우려가 있는 위해요소를 규명하고, 이를 중점적으로 관리하기 위한 중요관리점을 결정하여 자율적이며 체계적이고 효율적인 관리로 식품의 안전성을 확보하기 위한 과학적인 위생관리체계라고 할 수 있다. 본 논문에서는 HACCP의 체계적이고 효율적인 관리를 위해 식품의 유통 단계인 운송과정에서의 온도 및 습도를 측정하고, 이 정보를 통신망을 이용하여 주기적으로 서버에 전송하는 모니터링 단말기 및 이를 구현하는 firmware를 설계하였다. Sub-net에서 측정된 정보를 포함하여 단말기에서 전송된 데이터가 서버에 잘 저장되었으며 서버에서 보낸 응답도 단말기에 잘 수신됨을 확인하였다. 향후 이를 이용하여 식품의 이력관리 및 데이터 추적, 통계자료로 활용할 수 있을 것으로 기대된다. 또한 본 시스템은 학교나 직장 등 단체 급식소, 원재료나 식품 보관 등의 물류창고 등에서도 응용할 수 있는 시스템이 될 것으로 사료된다.

• 대한안전경영과학회지
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• 제22권4호
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• pp.9-15
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• 2020

As of 2018, total yield of lettuce and strawberry amounted to 93,543 tons (representing 1.0 percent) and 183,639 tons (2.0 percent), respectively, among total yields worth 9,185,889 tons in South Korea. Lettuce is affected by a combination of numerous elements such as varieties, cultivation methods and pests during each growth phase (Lee et al., 1999). It is mainly cultivated in spring and fall. Especially due to respiration rate after harvest leading to reduced quality and poor storage, maintaining annual supply is unavailable (Jang et al., 2018). With the distribution of new varieties, forcing culture and indoor insulated facilities for plant cultivation during winter, strawberries are produced every year except for late summer and early fall. Due to active respiration, transpiration, soft flesh and high water content, the fruit is vulnerable to go bad and got rotten compared to other fruits. Furthermore, it is difficult to maintain freshness due to the possibility of softening, discoloration and fungi (Lee et al., 2012). In this regard, developing improved storage and package techniques is needed to ensure maintaining quality and safety even just two to three days after harvest. In order to ensure improved quality and safety of strawberries and lettuce after harvest, the present study applied a modified atmosphere packaging (MAP) technology (Mostofi et. al., 2008). Going forward, it compared the quality and safety of the two products while being stored in a way that put them in an MAP-applied container and a plastic container at room temperature and 4 degree Celsius.

• 한국전자통신학회논문지
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• 제17권1호
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• pp.125-132
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• 2022

본 논문에서는 물류센터나 실내의 정해진 위치까지 짐을 자동으로 운반할 수 있는 카트를 라즈베리 파이4를 기반으로 구현하였다. 카트는 초음파 센서를 이용하여 장애물을 인식해 충돌을 방지하고 우회한다. RFID에 방향 제어 코드를 입력해 교차로나 목적지 등 주요 포인트에 설치하였고, 카트의 RFID 리더기가 RFID를 인식하면 정지하거나 상황에 따라 방향을 전환할 수 있도록 하였다. 운송이 끝난 후, 로드 셀(무게추 센서)이 물건이 내려짐을 인식하면 카트가 다시 출발 지점으로 돌아와 회수된다. 카트는 운송 과정에 필요한 인력의 소모를 줄이고 운송 과정을 편리하게 해결할 수 있도록 구현하였다.

• 한국산업융합학회 논문집
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• 제25권4_2호
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• pp.587-594
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• 2022

In the 2000s, a lot of cable-type grand bridges are being built in consideration of economic aspects such as the reduction of logistics costs and the distribution of traffic volume due to rapid economic development. In addition, because the recently installed grand bridges are designed in an aesthetic form that matches the surrounding environment as well as the original function of the road bridge, and serves as a milestone in an area and is used as an excellent tourism resource, attracting many vehicles and people, there is an urgent need for a safety structure that can ensure the safety of not only vehicles but also people. In order to make cable-stayed bridge safe on wind for additional five safety structures, main girder models with and without safety structures for wind-tunnel experiments was made, and wind tunnel experiments was carried out to measure aerodynamic force coefficients. Also, wind-resistant analyses of 3D cable-stayed bridge were performed on the basis of wind-tunnel experiment results. From the wind tunnel experiments for the aerodynamic force coefficients of main girder with five safety structures and the wind resistant analyses of cable-stayed bridge without safety structure and with safety structure, it was concluded that the best form of wind-resistant safety was shown in the order of mesh, standard, bracing, hollow, and closed type. And wind-resistant safety of cable-stayed bridge with hollow and closed type on design wind speed 68.0m/sec was not secured. Finally, as five safety structures are installed, maximum rate of stress increments was shown in the order of steel main beam, steel floor beam, concrete floor beam and cables.

• Asia Marketing Journal
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• 제14권3호
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• pp.185-197
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• 2012

Caffe Bene, one of the most notable coffeehouse chain brands in Republic of Korea, gives us some thought-provoking issues in terms of sustainable success. Despite harsh competition among various coffeehouse brands, Caffe Bene has been accomplished astonishing outcomes in domestic market and now ranked 2^nd place in sales among the global coffeehouse franchise in 2010 and 2011. These achievements were possible mainly because Caffe Bene adopted distinctive shop design, maintained aggressive marketing strategy, developed new menu, and combined the unique Korean culture with ordinary concept of café to make its place attractive. However, since Korean coffeehouse market is getting saturated and consumers are becoming savvy about coffee, Caffe Bene needs to find a new solution to overcome growth stagnation. Besides, many experts pointed out that irrational increase in the number of stores might hurt its business in the aspect of managing distribution channel and providing consistent services. Also, customers of Caffe Bene have shown that it has to complement its critical weaknesses: inferior coffee taste and relatively high price for a cup of coffee. Especially, some people view that the company is shifting its high rental fee, interior cost and PPL marketing cost to consumers by charging high price for coffee. To get over the problems, Caffe Bene is currently using C/S Consumer Management System though experts are questioning about the efficacy because of the conflict between purpose of the system and the headquarters' plan. Present CEO Kim also announced that the company will complete its logistics system in the latter half of 2012 to provide stores with more high quality coffee beans to improve taste of coffee. Thus, in this case, we describe how Caffe Bene succeeded in Korean market and enumerate its key success factors. Also, we specify the long-term goals of Caffe Bene and introduce the current policies and strategies to show how the company is working on to achieve its ultimate goal. By reading and analyzing this business case, students could get useful insights regarding franchise management and think about issues on competing in a saturated market. Also, it would be worthwhile to generate creative solutions for the problems that Caffe Bene is now facing to broaden the practical perspective.

• 산업융합연구
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• 제21권10호
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• pp.13-19
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• 2023

본 연구는 감각적 어포던스, 기능적 어포던스, 지각적 어포던스가 메타버스 내 소비자의 참여도와 체류의도에 미치는 영향을 검증하였다. 연구 결과는 감각적 어포던스, 기능적 어포던스, 지각적 어포던스는 모두 소비자 참여에 정의 영향을 미쳤는데, 감각적 어포던스의 영향력이 가장 높은 것으로 확인되었다. 또한 소비자 참여는 체류의도를 증가시키는 것으로 나타났다. 메타버스 플랫폼을 제공하는 서비스 기업들은 고객이 서비스 과정에 적극적으로 참여를 유도하기 위해서는 메타버스 구축시 다양한 감각과 물리적 요소들을 통해 가상공간을 실재감 있게 구현하는데 무엇보다 신경을 써야 할 것이다. 또한 4차 산업을 기반으로 한 서비스는 서비스의 생산과 활용에 참여하는 소비자로부터 발생한다고 할 수 있으므로, 소비자의 참여가 더 적극적으로 검토될 필요가 있다. 어포던스 관점에서 볼 때 메타버스 환경의 실재감 있게 구현하는 것과 공간내 다양한 컨텐츠 또는 아바타들과의 상호작용은 소비자 참여를 높일 수 있을 것이다.

• 수산경영론집
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• 제55권2호
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• pp.1-16
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• 2024

This study analyzes the impact of import country environments on Korean fishery exports. To achieve the research objective, focusing on trade facilitation and import market aspects, the import country environment was modeled and analyzed by panel gravity analysis technique. In the basic export model considering only the trade facilitation aspect, agriculture and institutional factors had a significant impact on Korean fishery exports. However, when considering both trade facilitation and import market aspects, it was found that import market aspect had a greater influence on Korean fishery exports than trade facilitation aspect. Specifically, the import market factor that had the most positive impact on Korean fishery exports was the GDP of the import country. GDP, representing the economic scale of the country, indicates consumer purchasing power through per capita GDP. Hence, a higher GDP level implies a higher consumer purchasing power, suggesting a higher potential consumption of fishery products. The second positive factor influencing Korean fishery exports was food imports in the import country. Therefore, to expand Korean fishery exports, it is essential to target countries with high levels of GDP and food imports. Conversely, factors negatively affecting Korean fishery exports were merchandise imports and population in the import country. Therefore, countries with high levels of these negative factors should be managed as demarketing targets. Additionally, trade facilitation variables, which have relatively smaller influence, such as transparency and institutions, also significantly impact Korean fishery exports. While transparency has a positive effect, institution has a negative effect. Thus, to expand Korean fishery exports, strategies should focus on countries with high transparency and less stringent institutional regulations.

• Journal of applied mathematics & informatics
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• 제42권4호
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• pp.831-854
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• 2024

The transportation problem (TP) is one of the earliest and the most significant implementations of linear programming problem (LPP). It is a specific type of LPP that mostly works with logistics and it is connected to day-to-day activities in our everyday lives. Nowadays decision makers (DM's) aim to reduce the transporting expenses and simultaneously aim to reduce the transporting time of the distribution system so the bi-objective transportation problem (BOTP) is established in the research. In real life, the transportation parameters are naturally uncertain due to insufficient data, poor judgement and circumstances in the environment, etc. In view of this, neutrosophic bi-objective transportation problem (NBOTP) is introduced in this paper. By introducing single-valued trapezoidal neutrosophic numbers (SVTrNNs) to the co-efficient of the objective function, supply and demand constraints, the problem is formulated. The DM's aim is to determine the optimal compromise solution for NBOTP. The extended weighted possibility mean for single-valued trapezoidal neutrosophic numbers based on [40] is proposed to transform the single-valued trapezoidal neutrosophic BOTP (SVTrNBOTP) into its deterministic BOTP. The transformed deterministic BOTP is then solved using the dripping method [10]. Numerical examples are provided to illustrate the applicability, effectiveness and usefulness of the solution approach. A sensitivity analysis (SA) determines the sensitivity ranges for the objective functions of deterministic BOTP. Finally, the obtained optimal compromise solution from the proposed approach provides a better result as compared to the existing approaches and conclusions are discussed for future research.

• 유통과학연구
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• 제10권5호
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• pp.45-55
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• 2012

본 연구는 현재 국내 택배업체들이 택배이용자들에게 제시하고 있는 '택배요금기준'의 불합리성을 개선하여 합리적인 기준에 의한 요금 수수가 이루어 질수 있도록 하기 위해서 수행되었다. 일반적으로 화물운송임은 화물의 중량이나 부피의 크기를 기본으로 하고 몇 가지의 할인 및 할증의 요소들을 감안하여 책정이 된다. 특히 택배서비스와 같이 공공물류의 성격이 강하고, 불특정 다수가 이용하는 경우에는 요금기준의 합리성이 강하게 요구된다고 할 수 있다. 따라서 택배거래의 기준이 되는 택배요금의 기준이 합리적으로 설정되어 있어야 하는 바, 현재 국내택배업체들이 자체적으로 설정하여 적용하고 있는 택배요금기준이 합리적으로 설정이 되어있는 지에 대하여 분석하였다. 이를 위하여 문헌 및 선행연구들을 통하여 각종 이론을 검토하고 외국의 택배업체들의 요금계산방법, 타운송수단의 운임의 적용기준 등을 검토하였으며 택배화물을 표본조사를 하여 '부피의 크기'기준과 '3변의 합의 크기' 기준 중 어떤 기준이 더 합리적으로 요금의 크기를 나타내고 있는지를 회귀분석을 통하여 분석하였고, 운임 결정의 또 하나의 중요한 요소인 중량의 크기를 어떤 방법이 더 잘 반영하는지를 검토하였다. 연구결과 '부피의 크기'에 의한 화물의 크기결정방법이 현실적으로 요금수준을 합리적으로 설명하고 화물의 중량과의 상관관계도 높게 나타내고 있음을 알 수 있었다. 따라서 현재의 '중량의 크기'와 '3변의 합의 크기'에 따른 요금기준은 '중량의 크기'와 '부피의 크기'기준으로 변경되는 것이 합리적이라는 결론에 도달하였다.