• The Journal of Asian Finance, Economics and Business
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• v.7 no.5
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• pp.41-50
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• 2020

The paper investigates the factors that affect the demand for a voluntary audit of small and medium-sized enterprises (SMEs) in Vietnam. A structured questionnaire survey of 284 SMEs was employed, preceded by in-depth interviews with auditors and SMEs' managers. The research used logistic regression estimator to address econometric issues and to improve the accuracy of the regression coefficients. The results show that the degree of director's view on voluntary audit, related stakeholder, degree of recommendation, and firm size have a statistically significant positive effect on audit decisions of SMEs while degree of audit fee has a statistically significant negative effect, and degree of subjective norm does not affect. This indicated that SMEs are more likely to have an external audit if they have some typical features: it is becoming larger in terms of size, and the directors consider that the audit has a relative benefit outweighing its cost. The research results suggested that Vietnam Government should make a statutory audit of SMEs' financial statements rather than make it an option for SMEs. The auditing firms were also recommended to actively take their audit services to SMEs rather than waiting for the SMEs' managers to contact them for their services.

• Journal of Environmental Impact Assessment
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• v.11 no.2
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• pp.93-107
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• 2002

The choice of big public investment project needs an appropriate feasibility analysis before it is implemented, bemuse a rot wisely chosen one would bring about big and longrun societal costs. But the feasibility analysis for the big public investment project in Korea has been done without linking the economic benefits and environmental damages. Consequently social conflicts arose frequently during and after project implementation, owing to such concerns asincreasing costs and serious ecological damages. The recent social conflict over the Saemangeum Project is a typical case. This reclamation project began in 1991 and finished 60% of the whole process in 1999, when its feasibility was again assessed under the public pressure by the joint assessment team consisting of both citizen's and government's professionals. Even the assessment report by this joint team could not show the convincing results owing to the improper assessment procedure and failure to set proper feasibility criteria. This paper pointed out the limitations of our current procedure of feasibility assessment and identified the concrete problems that atosee during the recent reassessment process of the Saemangeum reclamation project by the joint team. In order to improve the current problem-ridden practices, it is concluded by the policy recommendation for establishing a right feasibility assessment procedure for the public investment projects.

• Journal of Technology Innovation
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• v.24 no.3
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• pp.1-28
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• 2016

This paper suggests objective practical investment index for venture capital investment evaluation, deviating from investment behavior that relies on venture capitalist's intuition and experience. To deduct universally valid practical venture investment index, We conducted a survey of venture capitalist 65 and analyzed the data using AHP method. The results show that when VCs determine whether to invest in a venture or not, market related factors are considered most important. For venture companies who hope to receive investment from VCs, market access, CEO's technical / managerial experience, and recommendation/reputation are considered as crucial factors.

• Korean Journal of Organic Agriculture
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• v.21 no.2
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• pp.171-187
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• 2013

The environment-friendly agricultural product market receives consumers' great interests despite relatively few studies focused on consumers' decision making process of the environment-friendly agricultural products. This paper examines what factors influence on consumers' attitude and buying behavior on the environment-friendly agricultural product. In order to find the relative importance of each factor's influence, this study adopts multiple regression method based on the survey results of 500 people with the systematic random sampling. The results showed that consumers' favorable attitude towards the environment-friendly agricultural product were influenced by taste, freshness, food safety, and positive attitudes toward the environment-friendly agricultural product promotion. In addition, consumers' purchase intention was influenced by taste, food safety, environmental concern, and the promotion. Respondents recommend the environment-friendly agricultural product when they believe that the environment-friendly agricultural product had the values of taste, environmental concern, and promotion. Women are more active in buying and recommending the environment-friendly agricultural product; however, the price was not the statistically meaning factor. This study provides empirical data that was used for marketing and increasing the sales of the environment-friendly agricultural product. Future research was advised to examine more thoroughly on the relationships between the promotion efforts and purchase intention and the occasions when the price becomes the issue in the buying decision of the environment-friendly agricultural product.

• Journal of KIISE:Databases
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• v.31 no.2
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• pp.163-173
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• 2004

Recently, location-based services are becoming very Popular in mobile environments. In this paper, we propose a new association based prefetch algorithm (called by STAP) that efficiently supports information service based on the large quantity of spatial database in mobile environments. We apply the spatial-temporal relations that are meaningful for location-based queries in mobile environments. Moreover, STAP considers user's mobility and the weight of spatial data. The relation of services is a new aspect not considered in previous cache politics. So STAP is the first prefetch algorithm considering the spatial-temporal relations and thus the cache policy begins to gain a new dimension. We evaluate the performance of STAP and prove the efficiency of STAP.

• Journal of Internet Computing and Services
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• v.4 no.1
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• pp.75-86
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• 2003

In this paper, we extended hierarchial structure of managed object class to support Role-Based Access Control, and described constraint conditions that have support dynamic temporal function as well as statical temporal function established by management process. And we defined about violation notifications should report to manager when rules violate constraint conditions. Also we presented system architecture that support RBAC with MIB(Management Information Base) of ITU-T recommendation. By access control enforcement and decision function, constraint conditions and activated translation procedure of each roles are described, our system presents dynamic temporal property systematically.

• Journal of Digital Contents Society
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• v.11 no.1
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• pp.105-115
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• 2010

Search engines provide web documents that are related to user's query. However, using only the query terms that user provided, it is hard for search engines to know user's exact intention and provide the very matching web documents. To remedy this problem, search systems are needed to exploit personalized search technologies. In this paper, we propose not only a novel personalized query recommendation scheme based on folksonomy but also a new personalized search service architecture which reduces the risk of privacy violation while enabling search service providers to provide other various personalized services such as personalized advertisement.

• Journal of Welding and Joining
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• v.16 no.2
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• pp.100-110
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• 1998

In this paper, the laser weldability of thin gage steels for automobile application is discussed. Welding was carried out with a high power carbon dioxide laser system, and the laser energy was concentrated through a plano-convex lens. Test results showed that the joint gap in the butt welding proved to be one of the critical conditions for an acceptable weld. In the case where the ratio of the gap clearance to the material thickness was slightly bigger than optimal value, the weld strength was reduced showing weld metal fracture. It was possible to obtained a weld penetration ratio of 0.91 when the vertical offset ratio was controlled to be 0.4 or smaller. Results also demonstrated that the weld strength of the lap joint was influenced by travel speed. At the travel speeds lower than 37 mm/s, the weld strength indicated higher value than that of class A recommendation strength of a resistance spot weld based on the KS code. It was clear that the complicated effect of specimen alignment should be considered so as to make a sound weld with high integrity when the laser process was applied to the long weld line.

• The Journal of the Acoustical Society of Korea
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• v.6 no.1
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• pp.58-65
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• 1987

The audible tones of switching system employed in the country at present do not only disagree with CCITT Recommendation Q35, but also are different in the specifications and the sense of hearing. Such a discord with the specifications and the sense of hearing causes a subscriber and an operator to confuse. In this paper characteristics of the sense of hearing of them and the accuracy of tone specifications are studied and novel unified audible specifications are proposed. And it is showed that the digital tone generation of digital switching systems can be implemented readily, using a ROM.

• The Journal of the Korea Contents Association
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• v.10 no.1
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• pp.477-485
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• 2010

Web based learning systems are operating with various and lots of learning contents. But it is hard to construct learning contents to fit learners when they select learning contents for learning. In this paper, we proposed the recommendation method that can support the learning contents as calculate learner's preference using the learning history information of learner's profile when learner design and compose learning course. In the applying result of this method, we've selected testing learner group and was able to know it can help to learner processing learning by themselves as we've got great learning satisfaction after test.