• The Journal of Asian Finance, Economics and Business
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• v.7 no.5
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• pp.217-224
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• 2020

This study investigates the impact levels of determinants on the Balanced Scorecard application in evaluating the performance of tourism firms in Hanoi. The tourism industry not only promotes economic development, but also contributes to expanding cultural exchanges and improving people's knowledge. However, Vietnam's tourism industry is under fierce competitive pressure, with the participation of foreign enterprises, with large amount of capital, high professionalism and wide network. The rivalry is happening aggressively on many aspects such as products and human resources. Therefore, tourism firms are in urgent needs of having effective methods to evaluate its performance in order to improve business and development efficiency. This study uses data of tourism firms in Hanoi during 2018-2019. The data used for analysis and regression consists of 135 observations. We use Cronbach's Alpha, EFA and regression model to learn the effect of different variables on the Balanced scorecard application in evaluating the performance. The results show that two determinants, including internal factors of tourism firms (IF) and external factors of tourism firms (EF) had positive relationships with the Balanced scorecard application in evaluating the performance. Based on the findings, recommendations are given for improving the Balanced scorecard application in evaluating the performance of tourism firms in Hanoi.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.193-207
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• 2022

The purpose of this study was to find out what factors influence the preparation of financial statements in accordance with the International Financial Reporting Standards (IFRS) for Vietnamese businesses. The survey included 150 enterprises, including parent companies of state-owned economic groups, parent companies that are listed companies, large-scale public companies that are unlisted parent companies, and enterprises with 100 percent foreign direct investment, that will apply IFRS voluntarily from the year 2022 and switch to the mandatory application from the year 2025 (Ministry of Finance, 2016). The survey was carried out with the help of the Google Form tool, and the data was processed using EFA and regression analysis methods on the SPSS 22.0 software. The findings show, for enterprises in Vietnam, that six factors influence the preparation of financial statements in accordance with IFRS, ranked in order of influence from high to low: (i) Related party requirements; (ii) Professional qualifications of accountants; (iii) Roles of enterprise managers; (iv) Forms of capital ownership in enterprises, (v) Institutional regulations, and (vi) Operational characteristics of the enterprise. In addition, the study also shows that, for enterprises in Vietnam, the requirements of related parties are an important factor to promote the preparation of the financial statements of enterprises according to IFRS.

• Atmosphere
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• v.34 no.2
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• pp.107-121
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• 2024

In this study, we empirically analyzed the impact of physical risks due to climate change on the soundness and operational performance of the financial industry by combining economics and climatology. Particularly, unlike previous studies, we employed the Seasonal-Trend decomposition using LOESS (STL) method to extract trends of climate-related risk variables and economic-financial variables, conducting a two-stage empirical analysis. In the first stage estimation, we found that the delinquency rate and the Bank for International Settlement (BIS) ratio of commercial banks have significant negative effects on the damage caused by natural disasters, frequency of heavy rainfall, average temperature, and number of typhoons. On the other hand, for insurance companies, the damage from natural disasters, frequency of heavy rainfall, frequency of heavy snowfall, and annual average temperature have significant negative effects on return on assets (ROA) and the risk-based capital ratio (RBC). In the second stage estimation, based on the first stage results, we predicted the soundness and operational performance indicators of commercial banks and insurance companies until 2035. According to the forecast results, the delinquency rate of commercial banks is expected to increase steadily until 2035 under assumption that recent years' trend continues until 2035. It indicates that banks' managerial risk can be seriously worsened from climate change. Also the BIS ratio is expected to decrease which also indicates weakening safety buffer against climate risks over time. Additionally, the ROA of insurance companies is expected to decrease, followed by an increase in the RBC, and then a subsequent decrease.

• Resources Recycling
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• v.7 no.5
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• pp.3-12
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• 1998

The most recent research in precious metal processing is found in the increasing use of heap leaching for the extraction of gold from low grade ores and tailing dumps because heap leaching has several advantages compared to traditional milling. They include simplicity, lower capital and operating costs, faster starter-up time and environmental safety. In this paper, an attempt has been made to provide an overview of important factors involved in the implementation of heap leaching technology as a vehicle for gold extraction from its low grade ores. Brief discussions of the various important elements to this process has been made to ascertain the heap leaching characteristics, such as heap leaching chemistry, natural factors, ore preparation, heap and pad construction, solution collection system, pond system, metal extraction, and economical consideration.

• Industrial Engineering and Management Systems
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• v.16 no.1
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• pp.103-108
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• 2017

Tourism is a sector that plays an important role in the economic growth of Indonesia. Bandung as the capital of West Java province is known as the city with diverse tourism potential, both in the attractiveness of the city and surrounding natural beauty. DHR is a three stars resort hotel in the city with a strategic location. As a three stars resort hotel, DHR has been experiencing occupancy rate problems, consequently, it cannot often reach the set targets, both during high season and low season. The purpose of this study is to identify the factors of hotel performance that influences consumer staying back decision in the future. Questionnaires have been distributed to hotel guests to gather information regarding their interest and the performance assessment of the hotel services and facilities, and staying back decision in the future. Discriminant Analysis and Hypothesis Testing are used to determine which hotel performance variables will directly affect consumer staying back decision. The result of this study provide marketing strategy that should be implemented by the hotel management in order to increase its occupancy rate.

• Journal of the Korean Professional Engineers Association
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• v.12 no.3
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• pp.12-17
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• 1979

The form of the Enterprise of the L.N.G project Consists of such three enterprises that the Construction and operation of the liquefcation plant of the Natural gas, and L.N.G. tankers Operating enterprise and the receiving and storaging plant of the L. L.N.G., above mentined three enterprises Concerned with capital and technique mutually, and so it arises such results that the foundmental requirements of the fuel the long-term and safty-price suply of the L.N.G. are met.

• Environmental and Resource Economics Review
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• v.12 no.1
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• pp.91-120
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• 2003

This paper is intended to measure sectoral sustainabilities and inter-industry linkage effects of natural capital depletion of the Korean industries, and to analyze sources of their change over time using the familiar input-output model. The sustainability indicator that we are measuring in this paper is based on the so-called genuine saving concept proposed by the World Bank(1997). We accommodated the concept in the extended analytical framework of Proops et al.(1999) to analyze sectoral sustainabilities of the Korean industries. We decomposed sectoral sustainabilities so measured into their composing factors based on the decomposition method devised by Chung & Rhee (2001). According to our analysis, overall sustainability of the Korean industries has been declined since 1995. In heavy and chemical, transportation, and electricity sectors, their sustainabilities has been gotten worse. Among four major factors influencing the sustainability, change in GDP was the most important followed by changes in savings, industrial structures, and demand patterns.

• Bulletin of the Korean Space Science Society
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• 2008.10a
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• pp.22.1-22.1
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• 2008

Media company is not a business which sells news and information but a company sells audience's attention. Advertisers estimate audience's quantity and quality which pay attention to media and pay the cost. Thus drawing audience's attention is a natural and instinctive behavior for survival of media company. News doesn't deliver the fact just as it. That's impossible. News is a commodity made by processing and selection of the media company and journalist. On the process, judge of values is involved and limitation of time and place of media is considered. If scientists understand media's character truly, their misunderstanding about media company and journalist may be cleared up. In this society, media is not a being to ignore, particularly for big science like space science which spends huge public capital. Nowadays, space science meets the time to take the leap in Korea. However that can be crisis cause of uncertainty of science activity. When the crisis which no one desires happens, preparation needs for new opportunity. We can take the crisis as a chance. Understanding about media and public will be the first step for this preparation.

• Journal of Technologic Dentistry
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• v.30 no.1
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• pp.33-39
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• 2008

Recently natural characteristics and esthetics have been interested increasing in clinical dentistry. Thus the evaluation of the shade of dental porcelain has become an important part in dental research. Noritake Super Porcelain EX-3 Vita shade A2 (Noritake, Japan) Vintage HaLo Vita shade A2 (Shofu, Japan), Vita omega 900 Vitapan 3D-master shade 2M2 (Vita, Germany) were conducted for six times for repeated firing in a way to observe the change of color with respect to the number of firing. The repeated firing was implemented with the vacuum firing and air firing, and by using Shade Eye-EX Chroma meter (Shofu, U.S.A.), the changes in values of shade, value and chroma were compared. With the above results, the change of color was not noticed only in Vita when repeated firing was applied.

• ETRI Journal
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• v.10 no.4
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• pp.146-160
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• 1988

The purpose of the present study is to build a model to determine the structure of long-term quasi-optimal rates of local and toll telephone services. The outline of this study is as follows : Telephone business, providing social goods, is capital-intensive industry which needs huge fixed cost to operate exchanges and telephone networks nationwide. The nature of above industry justifies the market structure of telephone business to be natural monopoly and makes a good reason for government's direct regulation, that is, price regulation. Three is a gap between the present rates and the quasi-optimal ones because some administrative processes intervene in rate making process before execution. On the above diagnostic basis, the present study made an empirical test for the optimality of present rates structure in connection with Ramsey-Boiteux model to maximize the sum of producer's and consumer's surplus and also the current study proposed a qusasi-optimal rates structure for better market performance. From the empirical analysis, we can deduce a policy recommendation the local price should be increased to 47% whereas toll price decreased to 24% in order to improve the net welfare worth of 32.6 billion won.