• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.17-27
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• 2020

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach's Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

• The Korean Journal of Applied Statistics
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• v.6 no.2
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• pp.421-433
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• 1993

Few ovservation can influence in model building procedure and can dominate the least squares fit of a selected model. An observation, however, may not have the same impact on all aspects of regression analysis. We introduce a statistic which measures the impact of individual cases on the overall goodness-of-fit statistics. We also propose an influence measure for variable selection problem. The property of uncorrelatedness between fitted values and residuals has been used to develop the influence measure. The performance of the measures are used to develop the influence measure. The performance of the measures are compared with other widely used influence measures by the analysis of real data.

• Korea Journal of Hospital Management
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• v.18 no.3
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• pp.1-26
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• 2013

To improve the competitiveness of the hospital provides high quality medical services in a hospital coordinator role is emphasized. This study on customer orientation of the role ambiguity in order to identify the impact of degree of customer orientation were analyzed for demographic differences. Dependent variable, customer orientation affects role ambiguity as independent variables, and regression analysis were set. And the control variables are set to support situational factors, customer orientation on the role ambiguity and hierarchical regression analysis was performed. Obtained through empirical results are as follows: First, according to the demographic characteristics of the hospital coordinator customer orientation, the difference between gender and medical subjects are not shown. Age, education, work experience, job title, and the hospital on the pattern of customer orientation has shown a difference. Second, according to the hospital coordinator role ambiguity about its impact on customer orientation analysis can be a role implementation, job implementation, opinion communication in achieving customer orientation was negatively affected. Third, role ambiguity, and customer orientation factors for the moderating effects of organizational support for the role of customer orientation can role implementation, job implementation, opinion communication was a statistically significant. Fourth, the role ambiguity factors and customer orientation for the administrative support for the moderating effect of customer orientation and role implementation is significant, but job implementation, opinion communication were statistically significant. Fifth, the role ambiguity factors and customer support for customer orientation and customer orientation for the moderating effects of role performance and the opinion communication was not statistically significant. However, job implementation was statistically significant. The limitations of this study are as follows: First, role ambiguity, situational factors and support due to limitations of the variable factors that may affect the customer orientation of a number of factors were excluded. So many exogenous variables in the measurement process can affect. Second, the variables measured as problems of self-assessment by the variable measuring the respondent's bias may occur. Third, This study is difficult to generalize. In other words, several areas of the province conducted by the empirical results of the survey as a limit on the overall generalization can follow.

• Journal of the Korean Society for Railway
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• v.7 no.2
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• pp.155-162
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• 2004

In order to account for a price variation of apartment that places near a newly constructed subway station, a spatial hedonic model was developed to examine spacial characteristics that affect a purchasing price of an apartment using a White Estimator. In particular, the paper aims to examine various effects of subway 7 construction on an apartment price in Seoul Metropolitan Area. As explanatory variables, an apartment size, distance to a closest subway station, distance to the Central Business District (CBD) of Seoul, the number of years after building, and a lagged variable of the apartment purchasing price were used. The lagged variable plays a role of representing a spatial weighted average of previous prices of other apartments that locate within 3 km from the apartment. For a precise study, an entire sample was divided into two sets, southern area and southwestern area of Seoul, and two different spatial hedonic models were estimated. Not only before and after analysis, but also with and without analysis were conducted to compare with different effects of the spatial characteristics of two areas. The results show that before the construction of the subway 7, the prices of the apartments in the southern area were more sensitive to the apartment size, the distance to a closest subway station, the distance to the CBD, and the prices of the other apartments locating within 3km rather than those in the southwestern area. After the construction, on contrast, it is found that the apartment purchasing prices in the southwestern area are more sensitive than those in the southern area due to people's expectation regarding a new development around the subway station. In addition, the prices of the apartments locating closely with a transfer station are more likely to go up by increase in the apartment size, the distance to the station, and the prices of the other apartments within 3 km. Compared with the negative effects of the distance to the station on the prices in the other models, the positive effect of the distance to the transfer station might be caused by the characteristics of commercial area in which people are not likely to live.

• The Korean Journal of Applied Statistics
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• v.20 no.1
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• pp.61-78
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• 2007

A method for poll analysis using information theory and data visualization is proposed in this paper. Questions of opinion poll consist of a target variable and many explanation variables. The type of explanation variables is either numerical or categorical. In this study, explanation variables of mixed types have been ranked according to the magnitude of their effect on target variable by using mutual information. Likewise, the order of explanation variables has been evaluated using data visualization. This is the first study to quantify the impact of specific explanation variable on the related target variable.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.21 no.3
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• pp.27-40
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• 2013

Rotorcraft operating in the domestic aviation safety techniques are applied CRM training is conducted but, aircraft accidents caused by human factors has not shown a declining trend. Thus, knowledge of aviation safety and human factors for the spread of awareness of improved rotorcraft flight operations department managers to understand the complexity of nature and culture, and to perform high-risk mission helicopter pilot study of local activation and enhance safety awareness research was conducted in order to. In this study, the development direction of CRM training studies in order to identify the leading NOTECHS (Non-Technical Skills; non-technical pilot skills) of the four categories as the independent variable and the dependent variable corresponding to the resulting effect on the key variables awareness of the differences were studied. In addition, the direction and strength of the relationship were analyzed to determine the relationship of each independent variable to assess the impact on the dependent variable regression analysis was performed. Pilot training and evaluation of non-technical skills related to the teaching reflected in the CRM training and assessment must be carried out with 5 star rating scale was preferred. Therefore, to meet our country rotorcraft operating environment 'NOTECHS' aviation safety by developing training programs reflected in the educational process, implementation, and periodic training and assessment is done in future research on this analysis and feedback is done to reflect the specific performance expect.

• Journal of Environmental Health Sciences
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• v.31 no.2 s.83
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• pp.134-146
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• 2005

Environmental monitoring system has been adopted and supplemented as inspection measures for the quantitative and qualitative changes of environmental impact assessment (EIA). This study compares the results of environmental impact assessment with the results of post-environmental investigation using a correction and principal component analysis (PCA) in the housing development project. Correlation analysis showed that most of air quality variables including TSP, $PM_{10},\;NO_2$, CO were linearly correlated with each other in the environmental impact assessment and the post-environmental investigation. In the water quality, pH and BOD were well correlated with the DO and SS, respectively. As a result of correlation analysis in the noise and vibration, noise in day and night and vibration in day and night were related to each other between EIA and the post-environmental investigation. From the results of analysis of soil, Cu with Cd, Cu with Pb, and Cd with Pb were related to each other in EIA. Principal component analysis (PCA) showed a powerful pattern recognition that had attempted to explain the variance of a large dataset of inter-correlated variable with a smaller set of independent variables (principal components). Principal component (PC1) and principal component (PC2) were obtained with eigenvalues> 1 summing almost $90\%$ of the total variance in the all of the items(air, water, noise, vibration and soil) in EIA and post-environmental investigation.

• Journal of Korean Society of Transportation
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• v.28 no.2
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• pp.33-43
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• 2010

The objective of this paper is to analyze expenditure structures and impact factors of household's transportation cost in order to provide policy-maker with quantitative and economic information for reducing household's transportation costs, using 1995-2007 household survey data. For this purpose, this study performed various economic analysis, including econometric regression analysis and income re-distributional effects. The four models were separately estimated with dependent variable (personal and public costs, public transit and private car costs) and independent variables (family, employ, age, education, cars, household income, region dummy variable). In addition, We analyzes impacts of transport policy instruments on the transportation expenditure. These instruments include changes of oil price and public transit fare, reform of public transport system, and extension of subway facilities. Finally, income re-distributional effects before and after transportation expenditure, using Pechman-Okner (PO) index and Wolfson index.

• The Journal of Economics, Marketing and Management
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• v.6 no.4
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• pp.1-16
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• 2018

Purpose - This study will investigate and identify the relationship between brand image, brand attitude and intent to purchase based on subjects that have remembered or watched more than one storytelling marketing ad related to airlines. The purpose of the project is to secure market competitiveness by presenting the basis for and use of the marketing strategy using storytelling, which can capture the goodwill of the aerospace competition market in the future. Research, design, data, and methodology - Prior to the research model and hypothesis testing phase, a verification factor analysis was conducted to assess internal consistency among each measurement item and to ensure reliability and validity of the measurement tool. Further, the organization was assessed for validity by calculating the mean variance estimation (AVE) and the construction concept reliability (CCR) through a positive factor analysis. Hypothesis verification was analyzed through a structural equation model, and each concept set in the hypothesis was entered as a potential variable, and each measurement item was entered as an observation variable. Results - Airline's storytelling marketing has a significant impact on the brand image and two emotional and cognitive responses have been shown to influence the brand image. In addition, airline storytelling marketing has a significant impact on brand attitudes and airline storytelling marketing derived from factor analysis has shown two emotional and cognitive responses to brand attitudes. Conclusions - The parts derived based on the research results show that storytelling marketing has a strong influence on the airline's brand image and attitude, and that it is necessary for airlines to have a brand image and attitude. Also, forming a favorable brand image has a significant impact on brand attitudes. We believe that by presenting basic data to the aviation industry in future research on airline storytelling, we will be able to increase understanding and contribution to development of storytelling marketing in aviation.

• The Research Journal of the Costume Culture
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• v.11 no.4
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• pp.591-605
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• 2003

The purpose of this study was to examine the comprehensive relationships among personal characteristics, shopping orientations, and attitude which impact department store patronage behavior of apparel shopping. The data were collected via questionnaires from convenient samples of 290 female college students. Statistical analysis of factor analysis and multiple regression analysis were performed in analysing the data. The shopping orientations seemed to be the most important variable in predicting both attitude toward and patronage behavior of department store for apparel shopping. In predicting shopping orientations, material value and income found to be the important variables.