• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.185-190
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• 2022

The article analyzes the impact of factors affecting the application of management accounting in Vietnamese small and medium enterprises. It provides more empirical evidence on the factors affecting the application of cost management accounting. The research methodology involved a questionnaire survey of managers at all levels, and chief accountants and accountants of 65 Vietnamese construction enterprises. 220 questionnaires were collected in total, out of which 14 invalid questionnaires were not used due to many blank cells. The 5-level Likert scale is familiarly used in many studies, so the author also quantifies each factor according to five levels. Quantitative research was carried out with SPSS 25 software. Research results show that 4 factors positively influence the application of cost management accounting, including Business strategy, Management cost control, level of accounting staff, and Manager's point of view on cost management accounting. The level of accounting staff factor has the strongest influence on the application. Based on the research results, the author has proposed recommendations to improve the application of cost management accounting techniques of construction enterprises, thereby contributing to enhancing competitiveness and efficiency activities of construction enterprises in Vietnam.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.93-98
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• 2022

The article analyzes the impact of factors affecting the use of cost information is examined, which adds to the empirical evidence on the factors affecting the use of cost information in Vietnam's seafood processing firms. 58 seafood processing firms in Vietnam were surveyed using a questionnaire survey of all levels of management, chief accountants, and accountants. A total of 235 questionnaires were gathered for the survey. Because many of the surveys were invalid due to empty cells, the author selected to use 214 questionnaires. The 5-level Likert scale is familiarly used in many studies, so the author also quantifies each factor according to five levels. Quantitative research was carried out with SPSS 25 software. Research results show that 4 factors The function of cost information, cost management, information technology, and management support in the seafood processing industry in Vietnam all have a positive impact on the use of cost information. The author has provided recommendations based on the research findings to expand the use of cost information, consequently helping to improve the performance of Vietnamese seafood processing businesses. Managers must improve a variety of resources, including facilities (software, hardware), people (in-depth training on CAS for administration), departmental awareness, and UCI's ability to assess responsibility and reward in the organization.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.171-176
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• 2022

The article analyzes the impact of psychological factors on the level of loans used by investors in Vietnam's real estate market. Individual investors in the Vietnamese real estate industry were surveyed using a questionnaire. A total of 320 questionnaires were collected for the survey. The author finalized 314 questionnaires after deleting those that were invalid due to too many blank cells. SPSS 25 was used to conduct quantitative research. According to the findings, Excessive Optimism (EO) is the factor that has the highest impact on the level of loan used by investors in the Vietnamese real estate market, and this relationship is positive. With an influence level of 0.261 and 0.130, the elements of herd psychology and overconfidence also have a beneficial impact on the degree of loan used by investors in Vietnam's real estate market. Fear of loss is a factor that has a negative relationship with the level of loan utilization by investors in the Vietnamese real estate market, although, with a beta coefficient of 0.134, the degree of influence is not significant. Studies on psychological aspects and human behavior in general, and investors in particular, can help investors avoid falling into these psychological traps.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.49-59
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• 2022

Based on assessing the impact of factors on the business efficiency of construction enterprises, the research team proposes policy implications to improve the business performance of listed construction enterprises in Vietnam in the coming time. The study used secondary data collected from the audited financial statements of 25 enterprises listed on Vietnam's stock market in the period 2015-2021 to estimate the factors affecting the business performance of construction enterprises. After collecting, the data will be encrypted and checked. The article uses a quantitative research method by using a linear regression model on Eviews 10 to analyze the data and analyze the impact of factors on the business performance of construction enterprises listed on Vietnam's stock market. The research result shows that firm size and growth rate positively affect business performance while capital structure, receivable management, fixed asset investment, and economic growth have a positive impact on the business performance of construction companies listed on the Vietnamese stock market. Based on this result, the paper also makes recommendations to the Vietnamese construction companies to enhance their business performance.

• Computers and Concrete
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• v.29 no.4
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• pp.237-246
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• 2022

The concrete quality relies on general factors like preparation technique, uniformity of the compaction, amount and appropriateness of the additives. The current article investigates the impact of a well knows amino acid, L-arginine as an additive on water requirements, setting durations and characterization of various cement samples. Compressive strength tests of reference and L-arginine added cements at age of 2, 7 and 28 days were carried out according to TS-EN 196-1. Samples were blended by incorporating various amounts of L-arginine (25 ppm, 50 ppm and 75 ppm) in the cement water mixture which were tested with Fourier transform infrared spectroscopy (FT-IR), X-ray diffraction (XRD), thermo-gravimetric analysis (TG), scanning electron microscopy (SEM) and the energy-dispersive X-ray spectroscopy (EDS) on the 28th day. Results revealed that L-arginine does not affect the setting time, volume expansion of cement and water demands negatively; rather it imparts enhanced sustainability to the samples. It was determined that the highest value belonged to the 75L mortar with an increase of 2.6% compared to the reference sample when the compressive strengths of all mortars were compared on the 28th day. Besides, it has been observed that the development of calcium silicate hydrate or C-S-H gel, calcium hydroxide or CH and other hydrated products are associated with each other. L-arginine definitely has a contribution in the consumption of CH formed in the hydration process.

• Journal of Research and Publication Ethics
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• v.4 no.2
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• pp.19-25
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• 2023

Purpose: This research article aim is to critically examine the ethical principles that govern research publication in social sciences and to identify and analyze the everyday ethical challenges social science researchers face during the publication process. Also, the research explores the factors contributing to ethical violations in social science research publication. Research design, data, and methodology: The present research has conducted comprehensive literature analysis and the authors of this research has figured out total 24 significant prior studies in the current literature dataset for the literature review and finding section. The procedure of data obtaining included the elimination process to screen dissertation papers, conference papers, and internet sources. Results: Previous The sociologies, given their emphasis on the human way of behaving and interactions, demand heightened ethical considerations due to the potential impact of research findings on individuals and society. Therefore, understanding and upholding ethical standards are essential for researchers at all career stages. Conclusions: In order to retain the integrity, legitimacy, and societal influence of research findings, ethical issues are crucial and the necessity for flexible and comprehensive ethical frameworks is highlighted by the rapid evolution of research methodology, digital platforms, and interdisciplinary collaborations, adding new dimensions of ethical complexity.

• Korean Journal of Head & Neck Oncology
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• v.39 no.1
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• pp.37-40
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• 2023

Schwannoma is a slow growing benign tumor that can occur anywhere in our body. About 25~45% cases of schwannomas occur in the head and neck, but intra-thyroidal schwannomas are very rare, and mostly are diagnosed by post-thyroidectomy pathologic study. In this article, we present a case of intra-thyroidal schwannoma diagnosed preoperatively with core needle biopsy. The patient underwent enucleation of the thyroid tumor, and the pathology of the tumor was confirmed as schwannoma. Few cases of intra-thyroidal schwannomas have been reported in the literature, but none of them have been diagnosed through core needle biopsy preoperatively. Preoperative diagnosis of intra-thyroidal schwannoma can be helpful when determining appropriate surgical extent and avoid unnecessary thyroidectomy.

• Annual Conference on Human and Language Technology
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• 2020.10a
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• pp.495-500
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• 2020

뉴스 기사는 반드시 객관적이고 넓은 시각으로 정보를 전달하지 않는다. 따라서 뉴스 기사를 기존의 추천 시스템과 같이 개인의 관심사나 사적 정보를 바탕으로 선별적으로 추천하는 것은 바람직하지 않다. 본 논문에서는 최대한 객관적으로 다양한 시각에서 비슷한 사건과 인물에 대해서 판단할 수 있도록 유사도 기반의 기사 추천 모델을 제시한다. 길이가 긴 문서 사이의 유사도를 측정하기 위해 GPT2 [1]언어 모델을 활용했다. 이 과정에서 단방향 디코더 모델인 GPT2 [1]의 단점을 추가 학습으로 개선했으며, 저장 공간의 효율과 핵심 문단 추출을 위해 BM25 [2]함수를 사용했다. 그리고 준 지도 학습 [3]을 통해 유사도 레이블링이 되어있지 않은 최신 뉴스 기사에 대해서도 자가 학습을 진행했으며, 이와 함께 길이가 긴 문단에 대해서도 효과적으로 학습할 수 있도록 문장 길이를 기준으로 3개의 단계로 나누어진 커리큘럼 학습 [4]방식을 적용했다.

• Journal of the Daesoon Academy of Sciences
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• v.18
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• pp.25-52
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• 2004

The history of the mankind, that is the history of the war, have been continued with the consecutive of the struggle and confrontation. In the history of many war, the most important factor of them is just the religion. so that today, for the mankind to long for the peace, all believers are charged with very important mission. Confronting with the 21th century, yet the war is not ceasing in an earth one side. At this time if we are to investigate the problem of real peace, we need to present uprightly the direction of basic religious factor and solution. In Korea, which is keeping deep religious mind, the Daesoon thought that appears newly at the modern times is proposing the 'Haewonsangsaeng'(eliminating resentment and helping one another) as new peace idea of 21th century. In this thought, we can discover the reason of the conflict to appear in the history of mankind. And there is a new idea of peace, that is to say, which is called 'sangsaeng'(mutual aid and cooperation). In this article, centering upon Sangsaeng idea, I try to introduce the new viewpoint of Daesoon thought about the conflict and peace.

• Educational Technology International
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• v.13 no.1
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• pp.1-25
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• 2012

Despite the relatively short history of Social Network Sites or Services (SNS), it has quickly gained popularity with more than seven hundred million users all over the globe. The SNS emerged as one of the strongest cultural influences for the contemporary society. The SNS would provide both chances and challenges for Education. The main purpose of the article was to explore the way education react and adapt to the emergence of social network and SNS. It tried to provide major theoretical grounds that bridge education and social network. In the due process, the researchers have examined the curriculum and instructional design process of education from the perspective of disruptive and sustainable aspect of SNS technology. Consequently, four major theoretical grounds were identified and reviewed: Gibson's theory of affordance, Vygotsky's social constructivism, Rha's human visual intelligence theory, and the network theory. By investigating these theories, the educational potentials of social network and SNS were emerged. The SNS was viewed as a new medium with abundant potentials of expanding the learning space, empowering the affective aspects of learning, and facilitating the formation of group intelligence. Finally, some future implications and challenges of SNS were suggested.