• Title/Summary/Keyword: NO control factors

Search Result 1,702, Processing Time 0.029 seconds

Risk of Material Misstatement in the Stage of Audit Planning: Empirical Evidence from Vietnamese Listed Enterprises

  • NGUYEN, Hoan;NGO, Thi Kieu Trang;LE, Thi Tam
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.7 no.3
    • /
    • pp.137-148
    • /
    • 2020
  • The purpose of this study is to investigate factors influencing risk assessment of material misstatement in Vietnamese enterprises listed on stock market. Expert interview method was conducted to discover the scales for three variables including information system, trademark, and risk assessment of material misstatement. Survey method was used to examine the impacts of eight factors on risk assessment of material misstatement. Data is collected from 317 auditors who have excellent experience in auditing financial statements of companies listed on stock market. Then, data is processed by descriptive statistics, reliability analysis, factor extracted analysis, correlative regression analysis, and analysis variance of residual change. The research findings showed that business characteristic, stakeholder pressure, and economic environment have positive relationships with risk assessment of material misstatement. Three variables including operation control and monitor, control environment, and information system negatively affect to risk assessment. Specially, business characteristic and information system, which are elements in internal control, have strongest impact on risk assessment. One the other hand, assessment of internal control plays an important role not only in the audit plan stage but also throughout the stages of the audit implementation and ending. Therefore, appropriate solutions are proposed to carry out all audit stages.

Critical Factors Affecting Masks Purchasing Intention of Consumers During COVID-19 Pandemic: An Empirical Study in Vietnam

  • TRAN, Toan Khanh Pham
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.8 no.5
    • /
    • pp.1011-1017
    • /
    • 2021
  • An effective measure to prevent the spread of COVID-19 is wearing masks in public places. This solution is highly recommended in many countries all over the world. The objective of this study is to identify the antecedents of citizens' intention to purchase masks during the COVID-19 pandemic. Based on the theory of planned behavior (TPB), the current study analyzes attitudes toward mask-purchasing, subjective norms, and perceived behavioral control, to assess their impact on intention to purchase masks. In total, six variables are examined: attitude toward mask-wearing, subjective norms, perceived behavioral control, perceived severity, perceived susceptibility, and the intention to wear masks. Data are collected from 243 respondents in Ho Chi Minh City, Vietnam. They were processed through by factor analysis and multiple regressions. The results report that all three factors positively affect citizens' intention to buy masks in the following ascending order: Attitude toward mask-purchasing, subjective norms, and perceived behavioral control. Our study is the first research that applies TPB to investigate citizens' intention to purchase masks to during the COVID-19 pandemic. Moreover, this study provides guidelines to the Vietnamese public managers to combat COVID-19 through the purchase of masks. Shopkeepers would be well advised to observe the intentions of consumers toward masks.

Determinant Factors of Donation Intention and the Role of Religiosity: A Case Study in Indonesia

  • SUSANTO, Agus;SUHARYONO, Suharyono;MUSADIEQ, Mochammad Al;IQBAL, Mochammad
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.8 no.5
    • /
    • pp.1155-1169
    • /
    • 2021
  • This study will explain the determinants factors that can increase donation behavior in public funding. The originality of this study is the use of Agreeableness Personality and Social Exclusive as predictors in Theory of Planned Behavior. Besides that, this study involves Attitude, Perceived Behavioral Control, Religiosity, Intention to Donate, and Donation Behavior. The population of this research is all people registered as active participants of BPJAMSOSTEK in East Java Province, of which 400 people are used as samples. The data analysis method used to test the hypothesis is SEM, which was conducted by utilizing the WarpPLS 6.0 software. The study found that Agreeableness Personality significantly had a positive effect on Attitude and Perceived Behavior Control, while Social Exclusive only significantly had a positive effect on Perceived Behavior Control. Attitude and Perceived Behavior Control influence the Intention to Donate positively, then consequently had a positive effect on Donation Behavior. Religiosity tends to strengthen the influence of the Intention to Donate to Donation Behavior. To improve donation behavior in the general public, BPJAMSOSTEK must organize a form of labor protection efforts to bring prosperity to all workers in Indonesia.

Multicentre Hospital-based Case-control Study of Diffuse Large B-cell Lymphoma in Shanghai, China

  • Fan, Rong;Zhang, Lu-Yao;Wang, Hong;Yang, Bo;Han, Tao;Zhao, Xiao-Li;Wang, Wei;Wang, Xiao-Qin;Lin, Guo-Wei
    • Asian Pacific Journal of Cancer Prevention
    • /
    • v.13 no.7
    • /
    • pp.3329-3334
    • /
    • 2012
  • Background: Several potential risk factors have been identified for diffuse large B-cell lymphoma (DLBCL); however, epidemiological studies investigating the association between these risk factors and DLBCL have yielded inconsistent results. Objectives: To investigate potential medical, lifestyle, and environmental risk factors of DLBCL in Shanghai, China through a hospital-based case-control study. Method: One-hundred-and-forty-seven newly diagnosed DLBCL patients and 294 sex- and age-matched controls were recruited from 11 hospitals in Shanghai between 2003 and 2007. A standardized structured questionnaire was used to obtain patient data on demographics, medical history, family history, lifestyle, and environmental exposures. Conditional logistic regression models were used to estimate odds ratios (ORs), with 95% confidence intervals (CIs), for risk associated with each data category. Results: History of tuberculosis (TB) infection and "living on a farm" were positively associated with DLBCL (TB: OR=3.05, 95% CI: 1.19-7.80; farm: OR=1.82, 95% CI: 1.21-2.73). In contrast, taking traditional Chinese medicine was negatively associated with DLBCL (OR=0.36, 95% CI: 0.14-0.89). No significant correlation with DLBCL risk was found for any of the other potential risk factors (p>0.05), including but not limited to hair dyes, alcohol drinking, smoking, and home/workplace renovation within one year. Conclusions: Consistent with results from previous studies in other DLBCL case populations, traditional Chinese medicine appeared to have a direct or indirect protective effect against DLBCL. However, this study also identified a possible predisposition for DLBCL in TB sufferers and farmers.

Effects of Over-drive Pacing on the Suppression of Recurring the Atrial Fibrillation after open Heart Surgery (개심술후 오버드라이브 심방페이싱(Over-drive atrial pacing)의 심방세동발생억제에 대한 연구)

  • 박영환
    • Journal of Chest Surgery
    • /
    • v.24 no.11
    • /
    • pp.1081-1089
    • /
    • 1991
  • Atrial fibrillation is characterized by beat to beat irregularity of shape, size, conduction time and polarity. The mechanism of atrial fibrillation can be explained by so called "Multiple wavelet theory". The adverse effect of atrial fibrillation is the decrease of cardiac output by absence of atrial kick[10 ~ 15%] and the possibility of thrombosis in the left atrium which is dangerous to develop the thromboembolism is increased. The present study was designed to assess the effect of overdrive pacing on the suppression of recurring of atrial fibrillation after open heart surgery and the results were summarized as follows: 1. There were no significant differences of factors between converting patients and non-converting patients to normal sinus rhythm by electric cardioversion after open heart surgery. 2. Among converting patients to normal sinus rhythm, there were no significant differences of factors between study group and control group. 3. Cardiothoracic Ratio on the preoperative chest film was significantly larger in the patients of recurring atrial fibrillation within 72hrs than in the patients of maintaining normal sinus rhythm. [61.7$\pm$ 1.4% vs 67.7$\pm$2.4%, p=0.03] 4. There was a significant difference of suppressive effects between overdrive pacing group and control group among recurred cases until 24, 48, and 72hours [Fisher`s exact test ; p=0.037, p=0.076, p=0.53, respectively] 5. There was a difference of the delay of recurring of atrial fibrillation between study group and control group among recurred cases within 72 hours.[53.4$\pm$6.9hr vs. 19.3$\pm$3.8 hr, p<0.01] We think that the overdrive pacing may suppress the natural pacemaker and the converted normal sinus rhythm is maintained longer than control group during critical immediate postoperative period.ve period.

  • PDF

Effects of Selection Criteria for Eco-Friendly Agricultural Products on Purchase Intention (친환경농산물 선택기준이 구매의도에 미치는 영향 : 소비자 태도와 신뢰의 매개, 조절효과를 중심으로)

  • Kim, Mi-Song;Kim, Dong-Hwan;Lee, Gi-Hwang;Youn, Myoung-Kil
    • Journal of Distribution Science
    • /
    • v.11 no.12
    • /
    • pp.71-81
    • /
    • 2013
  • Purpose - This study investigated the effects of consumers' selection criteria for environment-friendly agricultural products on purchase intention and the effects of consumers' attitudes and the reliability of environment-friendly agricultural products on purchase intention by using the theory of planned behavior. Subjective norms of variables of behavioral intention, attitudes toward behavior and control of the behavior were used to create selection criteria, consumers' attitudes and reliability of environment-friendly agricultural products. The study investigated the effects of consumers' selection criteria, attitudes, and reliability of environment-friendly agricultural products on purchase intention constructing models and hypotheses of mediation and moderation between selection criteria for agricultural products and purchase intention by consumers' attitudes and reliability. Research design, data, and methodology - The findings were as follows: first, consumers' selection criteria for environment-friendly agricultural products had a significantly affirmative influence upon purchase intention. Health was the most important factor of selection criteria convenience was more important than quality and familiarity was next. Consumers' attitudes and trust had a significant influence on purchase intention. Second, testing showed that consumers' attitude and trust partially mediated selection criteria: sub-factors and purchase intention were important in selection criteria. Third, testing showed that consumers' attitude and trust had a significant moderation effect between selection criteria and purchase intention. In the test of the moderation effect between sub-factors of selection criteria and purchase intention, consumers' attitude had a significantly positive influence upon health, convenience, and familiarity, and had no significant influence upon quality and purchase intention. Consumers' trust had no significant influence upon health, convenience, and quality. Results - The study provided several theoretical implications: first, an empirical analysis was undertaken with selection criteria for environmental-friendly agricultural products, consumers' attitude, and trust to investigate subjective norms, attitude toward behavior and control of behavior based on the theory of planned behavior. Second, this study investigated both the mediation effect and moderation effect of consumers' subjective norms on attitudes toward behavior, the mediating effects of perceived behavior control and changes of behavioral intention depending upon size and direction of the variables. This study also provided several practical implications. Conclusions - First, consumption of environment-friendly agricultural products did not increase despite rapid increase of production therefore, promotion of consumption and distribution was needed considering the supply and demand of the products. Second, definite standards for selection criteria were suggested to build up consumers' attitude and trust. Consumers' attitude could be improved by factors including the brand of environment-friendly agricultural products, consistent quality, solving physiological problems caused by adverse effects of environmental problems, supplementary approaches, treatment of adverse effects by eating food, and the development and supply of products in accordance with changes of lifestyle. Finally, consumers' demand for sub-factors of selection criteria could be much higher than health, convenience, and quality of the products. Therefore, a process was needed that could continuously check consumers' needs for the products. Limitations were described at the end of the study.

A Study on Influencing Factors in Health Promoting Lifestyles of College Students (대학생의 건강증진 생활양식과 관련요인 연구)

  • Park, Mi-Yeong
    • Research in Community and Public Health Nursing
    • /
    • v.5 no.1
    • /
    • pp.81-96
    • /
    • 1994
  • The primary purpose of this study was to identify factors affecting health promoting lifestyles of college students on the basis of Pender's Health Promotion Model. The subjects were 1,159 students of one university in Seoul. These data were collected by self reporting questionnaire from April 19 to May 3, 1993. This study examined health promoting lifestyles, cognitive-percep-tual factors: perceived health status, perceived importance of health, health locus of control, and health conception, and modifying factors: sex, grade, major, residence type, and attendance at a health care course. The instruments used in this study were Health Promoting Lifestyle Profile by Walker et al. (1987), Health Value Scale by Wallston et al. (1976), Health Locus of Control by Wallston et al. (1978), and Health Conception Scale by Laffrey(1986). The data were analyzed by Cronbach's $\alpha$, mean, standard deviation, percentage, t-test, ANOVA, Pearson's Correlation Coefficient, and Stepwise Multiple Regression with SPSS PC+ Program. The results were as follows : 1. The means of health promoting lifestyles revealed total 3.33, self actualization 3.74, health responsibility 2.72, exercise 2.80, nutrition 3.55, interpersonal surpport 3.76, and stress management 2.96. Interpersonal support showed the highest score and health responsibility showed the lowest score. 2. No significant differences between sex, grade, major, and residence type, and health promoting lifestyles Were founded(p>.05). Attendants at a health care course showed a significant higher score than nonattendants (p<.001). Male showed a significant higher score in exercise subscale, female showed significant higher scores in health responsibility, nutrition, interpersonal support, stress management subscales(p<.001), residence type showed a significant difference in nutrition subscale(p<.001). 3. No significant differences between perceived health status and sex, grade, major, residence type, and attendance at a health care course were founded(p>.05). Perceived importance of health showed no differences among sex, grade, major, and residence type(p>.05), showed only in attendance at a health care course (p<.001). Attendants at a health care course showed a significant higher score than nonattendants(p<.001). No significant differences between health conception and sex, grade, major, and residence type were founded (p>.05), only significant difference between health conception and attendance at a health care course was founded(p<.05). Nonattendants showed a significant higher score in clinical health conception, attendants showed a significant higher score in wellbeing health conception(p<.05). 4. A significant positive correlation between health promoting lifestyles and perceived health status was founded(r=.2415, p<.001). A significant positive correlation between health promoting lifestyles and perceived importance of health was founded (r=.1475, p<.001). The health promoting lifestyles revealed significant positive correlations in internal and powerful others locus of control (r=.3187, p<.001: r=.1475, p<.001), but revealed a significant negative correlation in chance locus of control(r=-.997, p<.001). A significant positive correlation between health promoting lifestyles and clinical health conception and wellbeing health conception were founded (r=.1241, p<.001 : r=.3047, p<.001). 5. Perceived health status was the highest factor predicting health promoting lifestyles of college students(R=.3415, $R^2=11.62$). Perceived health' status, perceived improtance of health, internal locus of control, wellbeing health conception, powerful others locus of control accounted for 28.19% in health promoting lifestyle patterns. In conclusion, college students who reported more helath promoting lifestyles evaluated their health positively, perceived importance of health highly, perceived their health as affected by theirselves, powerful others but not by chance or luck, and accepted health as high level wellness rather than merely the absence of illness. Those who attending at a health care course had healthier lifestyle patterns. And attendance at a health care course had significant. correlations in these cognitive-perceptual factors. Further studies are required to identify reasons of attending a health care course, and to compare health promoting lifestyles pre-post attending a course related to health care.

  • PDF

The Effect of the Placebo on the Physical Fitness and the Psychological Wellbeing during Aerobic Exercise (에어로빅운동 기간중 위약처치가 신체적성과 심리적 안정감에 미치는 영향)

  • Park Mi-Jung;Kim Jung-Soon
    • Journal of Korean Academy of Fundamentals of Nursing
    • /
    • v.3 no.1
    • /
    • pp.7-18
    • /
    • 1996
  • This study was performed to evaluate the effect of placebo(emotional stimulus) on physical fitness and psychological wellbeing. The subjects for the study were devided into two groups. One experimental group received placebo and the other control group did not receive. Each group was composed of 15 women. The subjects continued aerobic exercise for an hour each time, three times a week, for eight weeks. The enhancement of physical fitness has been evaluated by body weight, BP, pulse rate, skinfold thickness, circumference of waist and hip, body fat, % body fat, lean body mass, % lean body mass they were measured three times every 4 weeks. Also to evaluate the enhancement of psychological wellbeing, the self-esteem and self-perception were measured. The results can be summarized as follows : 1. The % body fat of experimental group decreased significantly than that of control group(p<0.1). 2. The % lean body mass of experimental group decreased significantly than that of control group(p<0.1). 3. There was no significant difference of other physical fitness factors between experimental group and control group. 4. There was no significant difference of self-esteem between experimental group and control group. 5. There was no significant difference of self-perception between experimental group and control group. From these results, it may be concluded that placebo(emotional stimulus) which received during aerobic exercise period is partially effective in the enhancement of the physical fitness.

  • PDF

The Case-Control Study on the Risk Factors of Stroke in Korean Adults -Past Medical History, Life-Style Factors, Serum Lipid Level, Anthropometric Indices- (뇌졸중의 위험요인에 대한 환자-대조군연구 -과거병력, 생활습관, 혈청지질 및 비만요인을 중심으로-)

  • Ko, Soeng-Gyu;Jung, Yong-Soo;Park, Kyoung-Hoon;Bu, Song-Ah
    • The Journal of Internal Korean Medicine
    • /
    • v.22 no.3
    • /
    • pp.423-430
    • /
    • 2001
  • Objects: The purpose of this case-control study was done to examine the relationship between stroke prevalence and the anthropometric indices(body mass index(BMI), modified Broca's method(Broca's index), waist circumference(WC), waist-hip ratio(WHR)), dyslipidemia, past medical history(heart disease, hypertension, diabetes mellitus(DM)), life-style factors(smoking, drinking) in Korean adults. Methods : The study group consisted of neurologically confirmed 116 stroke patients as the case group and 116 non-stroke patients as control group. Obesity were defined as $BMI{\geq}25kg/m^2,\;Broca's\;index{\geq}30%$, WC >94cm in male and WC >80cm in female, $WHR{\geq}0.9$ in male and $WHR{\geq}0.8$ in female. Oyslipidemia were defined as total $cholesterol{\geq}200mg/dl,\;triglyceride{\geq}200mg/dl,\;HDL-cholesterol {\leq}35mg/dl,\;LDL-cholesterol{\geq}160mg/dl$. Information on life-style factors and past medical history was obtained from personal interview. The analysis of the data was done by means of chi-square test(Pearson's chi-square test, Fisher's exact test) and student t-test. Results: The results were as follow. In the study group: Hypertension had a 4:05 odds ratio, Broca's $index{\geq}30%$ had a 1.98 odds ratio, WC >94cm in male had a 2.17 odds ratio, WC >80cm in female had a 2.80 odds ratio, $WHR{\geq}0.9$ in male had a 4.66 odds ratio, $WHR{\geq}0.8$ in female had a 5.35 odds ratio, but heart disease, DM, life-style factors, serum lipid and 8MI had no direct relationship with odds ratio(nonsignificant). By student t-test, risk factors for stroke were found to be total cholesterol(p=0,025), LDL-cholesterol(p=0.013), WC(p=0.000) and WHR(p=0.000). Conclusions: This study suggests that people should be advised to control hyperlitension, hyperlipidemia and obesity since these carry a risk of stroke.

  • PDF

An Analysis on the Image and Visual Preference of the Environmental Sculpture in Urban Streetscapes (도시가로 경관에 있어 환경조형물의 이미지 및 시각적 선호도 분석)

  • Suh, Joo-Hwan;Park, Tae-Hie;Heo, Jun
    • Journal of the Korean Institute of Landscape Architecture
    • /
    • v.32 no.1
    • /
    • pp.57-68
    • /
    • 2004
  • The purpose of this paper is to discover the Image and Visual Preference of the Environmental Sculpture in Urban Streetscape. For this, the analysis was preformed by the data obtained from questionnaires and from the photos of the environmental sculptures scene. The landscape image was analyzed by the factor analysis algorithm. The level of visual preference was measured by a slide simulation test, and this data was analyzed by multiple regression. The results of this study can be summarized as follows: The visual preference of the environmental sculpture has been evaluated to average 4.03 on a scale of 7 Landscape slides No. 11 and No.5 were ranked more highly for visual preference. Factors formulating the landscape image were found to be 'beauty', 'orderliness', 'emotion', and 'formation'. By using the control method for the number of factors, T.V., were obtained as 63.0%. For all experimental landscape slides, the factor of orderliness was found to be the main factor determining the visual preference. The 4 factors for visual preference were analyzed by regression as follows: Visual Preference = 3.996 + 0.341(FS1) + 0.595(FS2) + 0.222(FS3) + 0.011(FS4), R-Square = 0.520.