• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.3
• /
• pp.29-40
• /
• 2020

The research aims to explore the links among corporate governance, corporate social responsibility, and earnings management, considering vital roles of each component in Vietnam. There were 500 questionnaires provided to the targeted enterprises, where there were 150 enterprises in Ho Chi Minh Stock Exchange, 150 enterprises in Hanoi Stock Exchange, and 200 enterprises in the unlisted public company market. Of the distributed questionnaires, only 289 replies offered needed information for analyses. The data derived from these firms was based on their annual or sustainability statements that were retrieved from the websites. This research used a six-year rolling window to calculate earnings management. To compute that variable, lagged year information was included, so the data from 2011 to 2017 was needed to collect. The empirical results show that corporate governance mechanism is a significant moderation in the positive link between good corporate social responsibility and earnings management. Furthermore, corporate social responsibility and earnings management also play mediating roles in the associations among corporate governance, corporate social responsibility, and earnings management. This project recommends that corporate governance mechanism is an essential driver of the managerial behaviors in social responsibility and ethical accounting practices, which are in turn mediators in the joint research model.

• Journal of Distribution Science
• /
• v.17 no.7
• /
• pp.15-25
• /
• 2019

Purpose - e-Commerce is now one of the alternatives in shopping. Ease of Use and convenience aspects are the main supporting reasons that e-commerce is a trend for most people today. This study examines the relationship between the theory of technology to consumer behavior in using e-commerce applications. Research design, data, and methodology - The number of samples in this study was 600 samples from four major e-commerce made in Indonesia. The research method of this study Structural Equation Model (SEM) with AMOS and SPSS applications as analysis tools. Results - The results of this study state that most hypotheses support prior research and grand theory. On the other hand, the components of technology acceptance theory are mostly able to moderate variable consumer behavior in the digital era. Conclusions - The combination of essential elements of technology theory are oriented to the fundamental aspects of human beings as social beings. The most important thing for the development of the e-commerce industry to develop and be sustainable is the obligation to increase consumer confidence. The combination of components of technology theory and CCT can be a comprehensive marketing strategy and innovation to competitive advantage in the future.

• Journal of Biomedical Engineering Research
• /
• v.22 no.6
• /
• pp.519-526
• /
• 2001

At present. about 0.3 million and more THRs (Total Hip Replacement) in a rear are being done worldwide. The increase in mechanical failure with the increase in THR, required more revisions. Revisions compensate mainly the wear of the artificial joint frictional surface and the loosening of the cup and stem. According to recent researches, loosening is mainly due to wear debris UHMWPE (Ultra High Molecular Weight Polyethylene) from frictional surfaces . To overcome the wear problems associated with artificial joint materials , new surface structures with regular Patterns were designed and fabricated The lubrication Properties were examined to evaluate the wear of the frictional surfaces. The surface structure manifested a Pattern of "dents" with a 0.2-1.0 mm of diameter and 0.6-2.0 mm of Pitch. From the friction test of the SUS316L vs UHMWPE using the frictional tester, we found that the lubrication Performance was improved due to of drastically reduced amount of abrasion. There were optimum sizes for the diameter and the pitch of the Pattern. The results demonstrated that the lubrication properties could be improved by Patterning of the frictional surfaces. The surface Patterning was effective in preventing wear of the frictional surfaces, and the life of an artificial joint could be extended with such Patterning.

• The Korean Journal of Physiology and Pharmacology
• /
• v.14 no.3
• /
• pp.191-198
• /
• 2010

The effects of different doses of tramadol on analgesia and electroencephalographic (EEG) spectralparameters were compared in rats. Saline or tramadol 5, 10, 20 or 40 mg/kg was administered. The degree of analgesia was evaluated by tail-flick latency, and the degree of seizure was measured using numerical seizure score (NSS). Additionally, band powers, median power frequency and spectral edge frequency 95 were measured to quantify the EEG response. All doses of tramadol produced spike-wave discharge. Tramadol significantly and dose-dependently increased the analgesia, but these effects did not correspond with the changes in the EEG spectral parameters. NSS significantly increased in the Tramadol 20 and 40 mg/kg treatment groups compared to the Control and TRA5 groups, and two rats given 40 mg/kg had convulsions. In conclusion, tramadol dose-dependently increased the analgesic effect, and the 10 mg/kg dose appears to be a reliable clinical dose for analgesia in rats, but dose-dependent increases in analgesia and seizure severity did not correlate with EEG spectral parameters.

• The Journal of Asian Finance, Economics and Business
• /
• v.6 no.4
• /
• pp.189-199
• /
• 2019

The objectives of this study are to propose the Integrated Waqf Environmental Protection Model (IWEP) and investigate the farmers' intention to adopt it. In developing the IWEP model and investigating farmers' willingness to adopt it, this study surveyed 400 farmers in Kedah. The intention of the farmers to adopt the proposed model was analysed by adding perceived barriers and socio-economic variables into the theory of reasoned action (TRA) model. The collected data were processed using structural equation modelling (SEM). The SEM results show that the subjective norm is positive and has a significant impact on the intentions of low-income farmers to accept the IWEP model. This indicates that the decision of the low-income farmers to accept the IWEP model is significantly influenced by their family members, neighbours and friends. Furthermore, awareness and perceived barriers have a greater impact on the elderly, highly educated and wealthy farmers. The findings indicate that the elderly, highly educated and wealthy farmers are aware of climate change and they perceive higher risks or barriers to climate change. As a result, they are more likely to have an adaptation intention. If we encourage people to create waqf fund, we can increase the value of the farmer and the country's total GDP.

• Asian Journal of Atmospheric Environment
• /
• v.4 no.1
• /
• pp.9-19
• /
• 2010

The size distribution of airborne particulate matter (PM) and the concentrations of associated metallic elements were investigated in a busy urban region of a typical Korean industrial city. The PM concentrations measured during the spring, except for those in the size range of 1.1 to 2.1 ${\mu}m$, were slightly higher than the PM concentrations in the summer. Coarse particles contributed greatly to the variation in PM concentrations in the spring, while fine and submicron particles contributed largely to the variation in PM concentrations in the summer. The difference in size modes of the PM concentrations between spring and summer may be explained by the Asian dust effect and its accompanying wind direction and speed. Extremely high enrichment factors (EFs) values (6,971 to 60,966) for all of the size distributions in PM were identified for cadmium (Cd). High EFs values (12 to 907) were also identified for other heavy metals including Cr, Cu, Ni, Pb, Zn and Mn. Low EF values (0.29 to 8.61) were identified for Ca, K, Mg and Na. These results support the common hypothesis that most heavy metals in ambient PM have anthropogenic sources and most light metals have crustal sources. The results of principal components analyses and cluster analyses for heavy metals indicate that the principal sources of PM and metals were emissions from non-ferrous metal smelters, oil combustion, incinerators, vehicular traffic and road dust.

• Journal of the Korean Institute of Telematics and Electronics A
• /
• v.33A no.7
• /
• pp.134-142
• /
• 1996

The epi-CoSi$_{2}$ layer was formed by alloying a Co(120$\AA$)/Ti(50$\AA$) bilayer. In addition, the ultra shallow p$^{+}$n junction of which depth is about not more than 40nm at the background concentration, 10$^{18}$atoms/cm$^{3}$ could be formed by annealing (RTA-II) the ion implanted epi-silicide. When the temperature of RTA-I is as low as possible and that of RTA-II is moderate, the p$^{+}$n junction that has low leakage current and stable epi-silicide layer could be obtained. That is, when th econdition of TRA-I was 900$^{\circ}C$/20sec and that of RTA-II was 900$^{\circ}C$/10sec, the reverse leakage current was as high as 11.3$\mu$A/cm$^{2}$ at -5V. The surface of CoSi$_{2}$ appeared considerably rough. However, when the conditon of RTA-I was 800$^{\circ}C$/20sec or 700$^{\circ}C$/20sec, the leakage currents were as low as 8.3nA/cm$^{2}$ and 9.3nA/cm$^{2}$, respectively and also the surfaces appeared very uniform.

• Journal of the Korean Institute of Gas
• /
• v.6 no.4 s.18
• /
• pp.53-58
• /
• 2002

In this research, the goal is to ascertain the potential danger when transporting hazardous material by considering the important elements that contribute to such situation, instead of relying on the quantitative risk assessment of fixed facilities. Also, this study will verify the social and personal risk according to damage zone limits, by applying the worst case scenario and the alternative scenario that occur during the transportation process. Moreover, it has selected the optimum transportation route for maximum safety. The result of this research could be used to construct a systematic emergency system that can minimize the damage from serious industrial accidents, by effectively decreasing the danger zone and forming a connection between the community, the society, and the industries according to such evaluations.

• Journal of the Korean Society of Costume
• /
• v.25
• /
• pp.71-83
• /
• 1995

The purpose of this study was to analyze the formative costume of Baroque style and to in-vestigate the characteristic of loop and tassel which are the main factors of decoration in the Post-modern clothing in point of the characteristic of retro. For this purpose, theoretical studies about the concepts of Post-modernism and aesthetic sphere o Baroque style were preceeded. Especially the parody which is concept that is the most influencing to the contemporary art, architecture, and costume. It is the identity of the parody that is being understood smoothly the creation and the imi-tation which is contrasted each other. The parody is urging the purpose rather than the essence and the recreation rather than the originality of the original works. The synthetic results were as follows ; 1. The frequent usage of loop and tassel which was expressed in the first half of 1990's in the modern clothing influenced the aes-thetic will of aspiration about the past. 2. The characteristic of retro to the tra-ditional form constitutes a base of spiritual thinking of Post-modernism which has been expressed in 1970's afterwards. The peculiarity about the great change in the traditional concept of artistic creation in the Post-modern clothing is the very extention of a range of application about the retro in which it becomes the essence or the oppor-tunity in artistic creation.

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.31 no.1
• /
• pp.11-20
• /
• 2008

The purpose of this study is to identify the factors determining users' acceptance of individualized virtual community. While there has been considerable research on the Technology Acceptance Model (TAM) that has predicted whether individuals will accept and voluntarily use information systems, limitations of the TAM include the omission of an important characteristics of individual construct in the context of individualized community. Based on literature relating to the theory of reasoned action (TRA), the theory of planned behavior (TPB) and the TAM, this study extends the applicability of the TAM in a individualized community context, by adding characteristics of individual-based construct ("subjective norm", "self-efficacy", "self-presentation" and "sharing information to exchange various information") to the model. Analysis was conducted on using the structural equation modeling approach. The result supports the extended TAM in predicting users' intentions to using personalized community. Several implications for IT/IS acceptance research and individualized community service management practices are discussed.