• 제목/요약/키워드: Risk-Taking Decision

검색결과 64건 처리시간 0.024초

Cultural Factors Affecting Tendency of Ethical Decision-Making by Accounting Students: An Empirical Study in Vietnam

  • DOAN, Nga Thanh;TA, Trang Thu;CHU, Ha Thi Thanh;LE, Anh Thi Quynh;LE, May Thi;PHAM, Tuan Hoang;VUONG, Thao Thu
    • The Journal of Asian Finance, Economics and Business
    • /
    • 제9권2호
    • /
    • pp.159-168
    • /
    • 2022
  • The purpose of this study is to look at the precise direction and magnitude of cultural elements such as education, gender, power distance, and risk-taking proclivity on ethical decision-making. Data was collected from 194 interviewees in three groups: general business students, accounting major students, and professional auditors in Vietnam. The path analysis is used to test the impact of cultural factors on ethical awareness, ethical judgment, and ethical intention in different dubious scenarios at the personal level as independent variables, intermediate variables, and moderating variables. The metric is the percentage of respondents who believe a particular behavior is unethical based on a set of ethical principles. The researchers used SPSS AMOS software to conduct a confirmatory factor survey to evaluate the convergent and discriminant validity of latent variables. The results show differences between the two groups of students and professionals on these measures, suggesting that all of the four factors have an effect on ethical decision-making. Based on research results, some recommendations are proposed related to the four factors to improve the ethics of future generations of auditors in Vietnam. This study also contributes to the theory of culture in particular and cultural interference in general in the field of accounting-auditing in Vietnam in the process of international integration.

The Pap-Smear Test Experience of Women in Turkey: A Qualitative Study

  • Arabaci, Zeynep;Ozsoy, Suheyla
    • Asian Pacific Journal of Cancer Prevention
    • /
    • 제13권11호
    • /
    • pp.5687-5690
    • /
    • 2012
  • Objective: The study was planned with the purpose of examining the attitude of women who have pap-smear test for the early diagnosis of cervical cancer, factors affecting their decisions and their feelings and experiences during this period. Materials and Methods: A phenomenological method was used. Data were collected between March 2012 and April 2012 using standard and purposive samplings from 17 women. A detailed interview with women were held in their houses and recorded. The data collection tool consisted of two parts, one of which is information form with 17 questions identifying sociodemographic and cervical cancer risk factors of women and the second part is made up of semi-structured interview form with 15 alternative questions taking literature and the pap-smear test into consideration. Collected data were put into a written document. Content analysis was held by loading the documents into NVIVO 8 Statistical Programme. Results: The study comprised themes such as cervical risk factor, decision of taking pap-smear test, taking pap-smear test, knowledge about pap-smear test, relieving factors during pap-smear test, obstructive factors during pap-smear test, gynecological examination and feelings of women during and after pap-smear test while waiting for the results. Conclusions: As women perceive gynaecological examinations differently from other examinations, they have different feelings in each process of the Pap smear test. Medical staff should advise women more clearly on the nature and advantages of the Pap-smear test.

모바일 기기 사용자는 왜 정보보호에 위험한 행동을 하는가? : 위험행동 결정요인 모델을 중심으로 (Why Do Mobile Device Users Take a Risky Behavior?: Focusing on Model of the Determinants of Risk Behavior)

  • 김종기;김지윤
    • 한국정보시스템학회지:정보시스템연구
    • /
    • 제28권2호
    • /
    • pp.129-152
    • /
    • 2019
  • Purpose The purpose of this study is to empirically identify the risky behavior of mobile device users using the Internet of Things on a situational perspective. Design/methodology/approach This study made a design of the research model based on model of the determinants of risk behavior. Data were collected through a survey including hypothetical scenario. SmartPLS 2.0 was used for the structural model analysis and t-test was conducted to compare the between normal and situational behavior. Findings The results were as follows. First, the central roles of risk propriety and risk perception were verified empirically. Second, we identified the role of locus of control as a new factor of impact on risky behavior. Third, mobile risk propensity has been shown to increase risk perception. Fouth, it has been shown that risk perception does not directly affect risky behavior and reduce the relationship between mobile risk propensity and risk behavior. According to the empirical analysis result, Determinants of risk behavior for mobile users were identified based on a theoretical framework. And it raised the need to pay attention to the impact of locus of control on risk behavior in the IS security field. It provided direction to the approach to risky behavior of mobile device users. In addition, this study confirmed that there was a possibility of taking risky behavior in the actual decision-making.

资产价格波动对中国宏观经济风险的影响 (Asset Price Volatility and Macroeconomic Risk in China)

  • Jishi, Piao;Mengjiao, Liu
    • 분석과 대안
    • /
    • 제3권1호
    • /
    • pp.135-157
    • /
    • 2019
  • The linkages between asset prices and macroeconomic outcomes are long-standing issue to both economists and monetary authorities. This paper explores the impact of asset prices on output and price in China. It focuses on the impacts of asset prices on the low quantiles of GDP gap and high quantiles of price gaprespectively. The main findings are the following: the influence of stock price gap, stock returns, and money growth on the different quantile of GDP gap and price gap are noticeable different, and there are significant impacts on the left tail of GDP gap distribution and on the right tail of price gap distribution. This implies that the results coming from simple regression will underestimate the economic risk imposed by asset price volatility. Moreover, these results also provide the caveat that one should cautiously distinguish the meaning of asset price gap and asset price growth rate and use them, through their contents are similar in some sense. One implication for monetarypolicy is that authority should interpret the relationship between asset prices and macro-economy in wider perspectives, and make the policy decision taking the impacts of asset prices on the tails of economy.

  • PDF

Multi-Criteria Decision Making Procedure under Incompletely Identified Preference Information

  • Ahn, Byeong-Seok;Kim, Jae-Kyeong;Kim, Soung-Hie
    • 한국경영과학회지
    • /
    • 제23권3호
    • /
    • pp.63-73
    • /
    • 1998
  • The paper deals with interactive multiple criteria decision making procedure when decision maker (DM) specifies her or his preference in incomplete ways. Usually DM is willing or able to provide only incomplete information, because of time pressure and lack of knowledge or data. Under incomplete information on utility and attribute weight, the pairwise dominance checks result in strict or weak dominance values. Considering only strict dominance values sometimes fails to Prioritize alternatives because of fuzziness of preference information. Further there exists some information loss useful if used, otherwise. In this paper, we consider the outranking concept which implies the willingness of DM's taking some risk under the least favorable situation because she has enough reasons to admit the results. By comparing the magnitude of net preference degree of alternatives which is defined by difference between outrankings and outranked degree of each alternative, we can prioritize alternatives.

  • PDF

대용변수를 이용한 상태기반 보전정책의 설계 (Design of a Condition-based Maintenance Policy Using a Surrogate Variable)

  • 권혁무;홍성훈;이민구
    • 품질경영학회지
    • /
    • 제49권3호
    • /
    • pp.299-312
    • /
    • 2021
  • Purpose: We provide a condition-based maintenance policy where a surrogate variable is used for monitoring system performance. We constructed a risk function by taking into account the risk and losses accompanied with erroneous decisions. Methods: Assuming a unique degradation process for the performance variable and its specific relationship with the surrogate variable, the maintenance policy is determined. A risk function is developed on the basis of producer's and consumer's risks accompanied with each decision. With a strategic safety factor considered, the optimal threshold value for the surrogate variable is determined based on the risk function. Results: The condition-based maintenance is analyzed from the point of risk. With an assumed safety consideration, the optimal threshold value of the surrogate variable is provided for taking a maintenance action. The optimal solution cannot be obtained in a closed form. An illustrative numerical example and solution is provided with a source code of R program. Conclusion: The study can be applied to situation where a sensor signal is issued if the system performance begins to degrade gradually and reaches eventually its functional failure. The study can be extended to the case where two or more performance variables are connected to a same surrogate variable. Also estimation of the distribution parameters and risk coefficients should be further studied.

기업의 효율적인 리스크관리 방안 (The Strategy of Effectiveness Risk Management for Company)

  • 조원길
    • 정보학연구
    • /
    • 제7권4호
    • /
    • pp.103-117
    • /
    • 2004
  • 최근 경영환경의 불확실성이 커짐에 따라 신규사업 분야 진출, 해외시장 개척 등에 따른 전략 수행상의 리스크, IT 관련 리스크 등 운영상의 리스크가 점점 커지고 있으며, 이러한 리스크의 범주도 확대되고 있다. 최근에 리스크에 대한 개념은 기업의 목적(objectives) 달성에 장애가 되는 요소는 모두 리스크의 범주에 포함시키고 있다. 좀 더 세부적으로 살펴보면 기업을 구성하고 있는 기능, 프로세스의 목적을 정의하고 목적달성에 장애가 되는 요인은 모두 리스크로 정의하고 있는 차원에서 본 논문은 우리나라 기업의 효율적인 리스크관리 방안을 살펴보는 것이다.

  • PDF

Application of the Fuzzy Method to Improve GIS Geomorphological Method of Predicting Flood Vulnerable Area

  • Kim Su Jeong;Yom Jae-Hong;Lee Dong-Cheon
    • 대한원격탐사학회:학술대회논문집
    • /
    • 대한원격탐사학회 2004년도 Proceedings of ISRS 2004
    • /
    • pp.264-267
    • /
    • 2004
  • In identifying flood vulnerable areas, three methods are generally deployed: the geomorphology method which is based on topographic features; the past evidence method based on observed data of past actual floods; and, prediction of flood areas through hydrologic models. This study aims to improve the prediction model of the geomorphology method through the application of fuzzy method in GIS modeling. The generally used GIS method of superimposing thematic map layers assumes crisp boundaries of the layers, which results in either risk-averse solutions or risk-taking solutions. The introduction of fuzzy concepts to processing of evaluation criteria (DEM, slope, aspect) solves this problem. As the result of applying the fuzzy method to a test site in the west Nak-Dong river, similar flood vulnerable areas were predicted as when using the conventional Boolean criteria. The resulting map, however, showed varying degree of uncertainty of flooding in these areas. This extra information is deemed to be valuable in taking phased actions during flood response, leading to a more effective and timely decision-making.

  • PDF

동적 계획법을 이용한 LNG 현물시장에서의 포트폴리오 구성방법 (Optimal LNG Procurement Policy in a Spot Market Using Dynamic Programming)

  • 류종현
    • 대한산업공학회지
    • /
    • 제41권3호
    • /
    • pp.259-266
    • /
    • 2015
  • Among many energy resources, natural gas has recently received a remarkable amount of attention, particularly from the electrical generation industry. This is in part due to increasing shale gas production, providing an environment-friendly fossil fuel, and high risk of nuclear power. Because South Korea, the world's second largest LNG importing nation after Japan, has no international natural gas pipelines and relies on imports in the form of LNG, the natural gas has been traditionally procured by long term LNG contracts at relatively high price. Thus, there is a need of developing an Asian LNG trading hub, where LNG can be traded at more competitive spot prices. In a natural gas spot market, the amount of natural gas to be bought should be carefully determined considering a limited storage capacity and future pricing dynamics. In this work, the problem to find the optimal amount of natural gas in a spot market is formulated as a Markov decision process (MDP) in risk neutral environment and the optimal base stock policy which depends on a stage and price is established. Taking into account price and demand uncertainties, the basestock target levels are simply approximated from dynamic programming. The simulation results show that the basestock policy can be one of effective ways for procurement of LNG in a spot market.

IMPROVING SOCIAL MEDIA DATA QUALITY FOR EFFECTIVE ANALYTICS: AN EMPIRICAL INVESTIGATION BASED ON E-BDMS

  • B. KARTHICK;T. MEYYAPPAN
    • Journal of applied mathematics & informatics
    • /
    • 제41권5호
    • /
    • pp.1129-1143
    • /
    • 2023
  • Social media platforms have become an integral part of our daily lives, and they generate vast amounts of data that can be analyzed for various purposes. However, the quality of the data obtained from social media is often questionable due to factors such as noise, bias, and incompleteness. Enhancing data quality is crucial to ensure the reliability and validity of the results obtained from such data. This paper proposes an enhanced decision-making framework based on Business Decision Management Systems (BDMS) that addresses these challenges by incorporating a data quality enhancement component. The framework includes a backtracking method to improve plan failures and risk-taking abilities and a steep optimized strategy to enhance training plan and resource management, all of which contribute to improving the quality of the data. We examine the efficacy of the proposed framework through research data, which provides evidence of its ability to increase the level of effectiveness and performance by enhancing data quality. Additionally, we demonstrate the reliability of the proposed framework through simulation analysis, which includes true positive analysis, performance analysis, error analysis, and accuracy analysis. This research contributes to the field of business intelligence by providing a framework that addresses critical data quality challenges faced by organizations in decision-making environments.