• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.89-97
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• 2020

This study was conducted to examine how independent audit firms in Vietnam understand and use risk based audit approach (RBAA) in audit practice. To answer the research questions, the researchers used primary and secondary data collected from 2018 to 2019. The results from the interview survey showed that audit firms were aware of the advantages of adopting RBAA. However, RBAA is practiced to a moderate extent by audit firms in Vietnam. Big 4 audit firms use RBAA more popularly than Non-Big 4 audit firms. The causes of the difference are the disadvantages of adopting RBAA and client's characteristics such as relevant guideline, audit fees, auditors' knowledge and experience. Besides, the study investigated factors impacting on the RBAA adoption by distributing a questionnaire to 246 auditors of 126 audit firms in Vietnam. A set of statistical appropriate methods where used through SPSS software version 22.0. The results indicated that there were six factors influencing RBAA adoption including: Auditor's ability, Technological development, Audit fees, auditors' motivation, Audit time and client's risk. Of which, auditor's ability and technological development are factors that have the most significant and positive impacts on the adoption of RBAA. Additional implications were argued in the final section of this study.

• The Journal of the Korea institute of electronic communication sciences
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• v.7 no.6
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• pp.1561-1566
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• 2012

Moxa cautery has long been used(among the public) due to its widespread efficacy with few side effects, and is still in use for a variety of purposes. However, conventional indirect moxa cautery accompanied with some problems such as smoke from its combustion and ashes which are difficult to clean. As parts of effects to deal with such problems, this research conducted a survey while referring to a variety of relevant documents. In the survey, 80% of respondents said that their current moxa tools are inconvenient to use. Many of them pointed out smoke, hot temperature problem, and the difficulty of fixing the tool as major sources of inconveniences in using moxa cautery.

• Safety and Health at Work
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• v.2 no.2
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• pp.148-157
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• 2011

Objectives: Although compensation for occupational injuries and diseases is guaranteed in almost all nations, countries vary greatly with respect to how they organize workers' compensation systems. In this paper, we focus on three aspects of workers' compensation insurance in Organization for Economic Cooperation and Development (OECD) countries - types of systems, employers' funding mechanisms, and coverage for injured workers - and their impacts on the actual frequencies of occupational injuries and diseases. Methods: We estimated a panel data fixed effect model with cross-country OECD and International Labor Organization data. We controlled for country fixed effects, relevant aggregate variables, and dummy variables representing the occupational accidents data source. Results: First, the use of a private insurance system is found to lower the occupational accidents. Second, the use of risk-based pricing for the payment of employer raises the occupational injuries and diseases. Finally, the wider the coverage of injured workers is, the less frequent the workplace accidents are. Conclusion: Private insurance system, fixed flat rate employers' funding mechanism, and higher coverage of compensation scheme are significantly and positively correlated with lower level of occupational accidents compared with the public insurance system, risk-based funding system, and lower coverage of compensation scheme.

• Research in Mathematical Education
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• v.18 no.3
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• pp.171-185
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• 2014

Mathematically deductive reasoning skill is one of the major learning objectives stated in senior secondary curriculum (CDC & HKEAA, 2007, page 15). Ironically, student performance during routine assessments on geometric reasoning, such as proving geometric propositions and justifying geometric properties, is far below teacher expectations. One might argue that this is caused by teachers' lack of relevant subject content knowledge. However, recent research findings have revealed that teachers' knowledge of teaching (e.g., Ball et al., 2009) and their deductive reasoning skills also play a crucial role in student learning. Prior to a comprehensive investigation on teacher competency, we use a case study to investigate teachers' knowledge competency on how to teach their students to mathematically argue that, for example, two triangles are congruent. Deductive reasoning skill is essential to geometry. The initial findings indicate that both subject and pedagogical content knowledge are essential for effectively teaching this challenging topic. We conclude our study by suggesting a method that teachers can use to further improve their teaching effectiveness.

• Journal of Biomedical Engineering Research
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• v.21 no.5
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• pp.527-535
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• 2000

For a reliable patient set-up verification, better portal films are needed to track relevant features. Simulator films are compared with portal films as a reference image in radiotherapy planning. This shows some possibilities of the use of image information of simulator images for enhancement and restorations of portal images which are very poor in quality compared with the simulator images. This paper present an approach that combine an associative memory, a kind of artificial neural networks with fuzzy image enhancement technique using genetic algorithm which determines the fuzzy region of membership function by the use of maximum entropy principles. A higher portal image quality than conventional technique is achieved.

• The Journal of Industrial Distribution & Business
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• v.5 no.4
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• pp.23-29
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• 2014

Purpose - This thesis aims to propose a method to help financial institutions improve their customers' convenience online and offline through a Bluetooth based App using the tool of a beacon. The emergence of smartphones in the 21st century and their increasing use makes it possible to search for information easily. Research design, data, and methodology - With the short-distance Bluetooth technology for smartphones, which finds users within a radius of 50m to provide the functions of message transmission and mobile payment, users can access information services and use mobile coupons in certain premises. Thus, beacon-based O2O technology has been developed. Results - This study offers a method of attracting customers through an O2O marketing strategy that overcomes the existing limitations of Web and Offline media. Conclusions -Since beacon technology has the advantage of more accurate positioning than GPS, financial institutions provide their product information for users through the basic function of a beacon, using an O2O (Online to Offline) marketing solution and, therefore, effectively enable customers to make relevant payments online and conduct their financial actions offline.

• Journal of Distribution Science
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• v.20 no.12
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• pp.13-22
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• 2022

Purpose: The paper contributes to the existing literature on Vietnamese corporate governance and firm performance with a focus on listed family firms and the use of a more suitable econometric framework to analyze firm performance. The study investigates how family firm performance is affected by corporate governance under the standpoint of stewardship theory in Vietnam. Research design, data and methodology: With the use of different measures for firm performance (Tobin's Q, ROA, and ROE), regression models were estimated using Generalized Least Square (GLS) method on a panel data of a total of 113 listed companies during the five-year period from 2015 to 2019. Results: We found that family ownership as the main characteristic of the stewardship theory affects family firms positively. In addition, several other characteristics in corporate governance as board composition (board independence, board audits, and board committees), CEO (age and tenure) and firm characteristics (size, age, expansion, and annual sales) showed significant impacts on firm performance. Our findings also suggest that family firm performance can be either positively or negatively affected based on the characteristics of corporate governance. The findings can help companies evaluate the significance of corporate governance through deciding board structure and the selection of CEOs to match family firm characteristics. It also gives insights for investors, rating agencies, and policymakers for relevant purposes.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.475-482
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• 2021

This research intends to examine and analyze the service quality effect on petrol buying intention through satisfaction when the Maranatha Christian University lecturers spend their money in the Pertamina-affiliated gas stations in Bandung. To attain this goal, we develop four relevant hypotheses to be tested. Furthermore, we use simple random sampling to acquire samples by denoting a sample size set by the Slovin formula. To collect the responses, we use the online survey and fruitfully yield a 53.54% rate with a total of 106 lecturers participating in completing the distributed questionnaire link. This number is near 100; hence, we employ a structural equation model with a variance basis to analyze them. After examining the data and conferring the results, we conclude three things. First, service quality does not affect purchasing intention, but customer satisfaction positively does. Second, service quality has a positive impact on customer satisfaction. Finally, consumer satisfaction successfully mediates the effect of service quality on the intention to buy. Based on these conclusions, this paper finds the superior service to the petrol buyers is the key driver for the gas stations under Pertamina control to effectively compete with their rivals in the marketplace, especially in Bandung.

• Journal of Korea Multimedia Society
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• v.24 no.1
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• pp.155-165
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• 2021

With the continuous development and progress of science and technology, the field of mixed reality applications has involved scientific research, medicine, entertainment, education, information dissemination, and people's daily lives; This paper will focus on the application of mixed reality in the field of education and teaching, relying on the characteristics of mixed reality technology. This article will use the combination of mixed reality and smart glasses to fully consider the characteristics of photography darkroom teaching, design and produce a mixed reality photography darkroom teaching software, and explore the feasibility of the application of mixed reality in teaching. This paper will use literature research methods, practical research methods, and survey methods as the main methods of research topics to determine the importance, feasibility, and necessity of the relevant theories studied in this paper. The application of mixed reality technology in photography darkroom teaching can not only solve many problems in the existing darkroom teaching methods, but also develop and expand students' Independent learning ability. It is concluded from this that mixed reality teaching software has the feasibility of sustainable development, which brings particular application value to the development and research of other education and art discipline software.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.44 no.1
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• pp.17-25
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• 2021

Ammunition Demilitarization facility (ADF) should be set up the feasible goals and continue to operate, taking into account non-profit characteristics. However, due to the lack of performance measurement methods in ADF, which are essential to national policy at a significant cost each year, the reliability of the evaluation results can be insufficient. In this paper, the Balanced Score Card (BSC) method was applied that could be evaluated to reflect the financial and non-financial features. The relevant literature research and army regulations reflected the results of various interviews of the expert group. The extraction of success performance area in ADF was confirmed using the BSC method and the Decision Variable (DV) candidate was created to use regression for selecting the DV. Additionally, the key performance indicator was presented by verification the feasibility of content by conducting the survey of experts. The implications of this paper are as follows. First, the proposed BSC model was found to be suitable for practical use in ADF reflecting the non-profit characteristics. Second, accurate evaluation of ADF can contribute to long-term development of ADF. Finally, it can be applied to the management process of the other military sector, so it can be expected to play a role in providing basic data and spreading it to other areas.