• Journal of the Korea Safety Management & Science
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• v.17 no.4
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• pp.181-192
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• 2015

The health care markets are rapidly expanded due to population aging, increasing incomes, strengthening assurance of health insurance and so on, and the competition in the markets is getting serious. In the industry, hospitals have played more important role than any others, where doctors, nurses, medical technicians, administrative staff, etc cooperatively works hard. Among them, nurses capture 40 percents of specialized hospital workers and their role for patients as customers is essential. Therefore, it could be one of the most important keys to increase the productivity and wellbeing of nurses with respect to enhancing efficiency and competitiveness of operating hospitals. In this paper the impact of nurses' job satisfaction, job stress, burnout, and organizational citizenship behavior on their productivity is studied. The subjects were 576 nurses in 20 different hospitals in Seoul, Kyounggi, etc. We held hypotheses and statistically tested and analysed them, using SPSS 20.0 software. Thus, we found various significant results(p<0.05), and they will give useful suggestions for managing nurse manpower and enhancing their productivity.

• 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 Asian Finance, Economics and Business
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• v.7 no.10
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• pp.741-750
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• 2020

This study examines the influence of working capital management (WCM) factors on the profitability of steel companies listed on the Stock Exchange of Vietnam. Data was collected from audited financial statements of companies for a period of 10 years, from 2010 to 2019. The number of samples eligible for research is 20 out of 26 companies, which is equivalent to 76.9%. With the help of dedicated software Stata version 14, the impact determination of WCM (through 8 independent variables: DIO, DPO, DSO, CCC, SIZ, CR, LEV, GRO) to the firm's profitability (through the dependent variable) is performed through multivariate regression models. Research results from companies in the steel industry in Vietnam during this period indicate that WCM has a strong impact on the profitability of businesses. Among 8 factors affecting the profitability of steel enterprises, factors DPO, DIO, DSO, CR, SIZ, GRO have a positive impact, boosting profitability; 2 factors CCC and LEV have a negative impact on profitability; in which, the effect of CCC is negligible. This conclusion is almost in contrast to many previously published studies due to the specifics of the industry as well as the different stages of economic development associated with the economic management policies of the State.

• Journal of Information Technology Services
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• v.11 no.4
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• pp.87-105
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• 2012

The purpose of this case study is to demonstrate the effectiveness of the disruptive innovation strategy based on the Resources Process Values(RPV) theory for a successful firm. Disruptive innovations seemed not initially perform well enough to be sold or used successfully in markets. The products and services used disruptive technologies have not been as effective as those used in the established markets. However, they have other attributes such as simplicity, convenience, and low cost, which appeal to a new, small and initially unattractive set in new or low-end applications. The Hyundai Heavy Industries Co.(HHI) performed the Jubail Industrial Harbour Project(JIHP), which built the Open Sea Tanker Terminal(OSTT) in Saudi Arabia, using the disruptive innovation strategy in order to lower the manufacturing cost of the offshore jacket and to complete the project successfully. The HHI developed the design and drawing systems to manufacture the jacket and also developed the HYundai Jacket Analysis System(HYJAS) software to use the structural analysis against stresses from rolling and pitching of the barge while transporting the jacket by sea.

• The Journal of Korea Institute of Information, Electronics, and Communication Technology
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• v.12 no.4
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• pp.395-405
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• 2019

The government has strengthened the system of restricting participation of large corporations to limit participation in national information system construction projects and to increase participation of SME software companies. This study analyzes the financial performances of small and medium sized IT firms in Korea three years prior and 3 years after the restrictions on participation of large firm. A sample of 121 small and medium-sized IT services firms were classified into 3 groups and statistical techniques (T-test and one-way ANOVA) were used for the purpose of the analysis. In the three years after the restriction of participation of large corporations, the total assets and sales of the medium and small IT service firms were positive, but the operating profit and net profit were negative. There were many worries about the introduction of the restriction on the participation of large corporations, but many were stabilized. However, the negative impact was more pronounced for SMEs. Therefore, the reduction effect of SME IT service companies is different from the first legislative purpose of enforcing the restriction system of large enterprises, so we propose to revise the policy.

• Journal of Distribution Science
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• v.19 no.5
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• pp.5-12
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• 2021

Purpose: Research on supply chain sustainability is important for exporters When the factor of sustainable development is considered by the businesses as well as governments of all countries. Research on supply chain sustainability is important for exporters. Sustainable supply chain management and supply chain dynamics will help enterprises adapt to changes in the business environment. This study analyzes the impact of sustainable supply chain management, and supply chain dynamic capabilities on the sustainable development of exporting enterprises in Vietnam. Research design, data, and methodology: The research model and survey are designed based on previous studies after surveying export enterprises. With 185 samples collected from export enterprises. The Structural Equation Modeling (SEM) analysis technique is used. Data analysis is performed on SPSS and AMOS software (Reliability test, Confirmatory Factor Analysis, SEM). Results: Sustainable supply chain management and supply chain dynamic capabilities all have positive effects on the sustainable development of businesses (sustainable development is measured by distribution: measuring economic efficiency, social efficiency, and environmental performance). Conclusions: From the results of this study, the authors also made several recommendations to help export enterprises develop sustainability based on sustainable supply chain management and supply chain dynamic capabilities.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.275-283
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• 2021

Globalization has greatly contributed to an increased need for improvement of human capital, and particularly in the development of the real estate and construction sector. Since the political and economic reforms in 1986, Vietnam has experienced a strong economic performance. The real estate and construction sector is one of the fastest growing industries in Vietnam, accounting for approximately 7.6% of GDP in Vietnam. The aim of this study is to identify critical factors influencing the satisfaction of employees to their working place. The sample data collected was from 265 employees, managers and staff in real estate and construction companies in Vietnam. After revising the missing data, and the errors, 240 valid respondents are selected. In addition, the analysis also employs SPSS software by discussing descriptive statistics, Cronbach's alpha test, exploratory factor analysis (EFA), and regression analysis. Our empirical findings show that a company offering greater wages can positively affect the satisfaction of employees to their working place in the real estate and construction sector. In addition, a firm with a superior working relationship and working environment has a positive and statistically significant impact on the satisfaction of employees to their working place.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.469-477
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• 2021

In this paper, the relationship between the profitability level of an enterprise and the credit policy adopted by an enterprise was measured. A sample of industrial firms listed on the stock exchanges of Iraq, Jordan, and Kuwait was analyzed. Five industrial firms were randomly selected from each exchange with a condition of having at least 5 year-activity. The total sample size was 15 industrial firms. The study financial data was imported from the sample firms' websites. The financial data was for the financial year 2017. The Regression Analysis was adopted to measure the impact of trade credit on the profitability of an enterprise using the SPSS software. It was found that the receivable accounts have a proportional relationship with the turnover property rights rate. Similarly, the statistical results showed that the turnover property rights rate increased with an increase in the turnover receivable accounts rate and the percentage of investment in receivable accounts. The influence of trade credit on the enterprise profitability percentage in the Iraq stock exchange, Amman stock exchange, and Boursa Kuwait were 0.938, 0.200, and 0.089, respectively. The results showed that the three secondary assumptions were incorrect, while the zeroth assumption, i.e., trade credit has no influence on profitability, was correct.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.135-142
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• 2021

This study aims to examine the impact of audit committee characteristics on income management of companies listed on the Stock Exchange of Vietnam. Research data was collected from all 745 listed companies on Vietnam's stock market over four years, from 2015 to 2018. After excluding companies that did not qualify, there were 216 companies with 864 observations. With the help of dedicated software Stata 15, the impact of audit committee characteristics (through independent variables and control variables such as Audit Committee Independence, Auditing Committee size, Auditing Committee Expertise, Auditing Committee Meeting Frequency, Company Size, Financial Leverage, and Operating Cash Flow) to earning management through a multivariate regression model was determined. Research results from Vietnamese listed companies during this period show that the size and expertise of the audit committee are inversely related to the discretionary accruals representing earning management. At the same time, the research results also identify a positive relationship between firm size and earning management, and the inverse relationship between financial leverage, net cash flow from operating operations and earning management. However, the multivariate regression results do not find clear evidence of a relationship between audit committee independence and the audit committee meeting frequency to earning management.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.93-104
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• 2022

This study aims to investigate the factors that contribute to the sustainable development of 334 Vietnamese construction and real estate companies listed on the Stock Exchange of Vietnam over a 5-year period from 2016 to 2020. By using regression analysis with the support of STATA software through examining the financial statements, which involves looking into crucial ratios including capital structure, profitability, firm size, accounts receivable management, and tangible assets investment, this study sheds light on whether these accounting indicators could help predict the construction and real estate companies growing potential in the future. Nevertheless, these ratios slightly contribute to the explanation of the change in revenue growth ratio, with a result of 1.6%, indicating that the value relevance of accounting information provides a modest and insignificant effect on investment decisions. This is understandable because the Vietnamese construction and real estate market still has many shortcomings in handling unexpected events, as well as the industry's peculiarities related to major capital sources from bank loans. Based on this study, governmental authorities and business executives should plan appropriate risk management policies and measures to contribute to the sustainable development of construction and real estate companies.