• Journal of Navigation and Port Research
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• v.28 no.7
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• pp.593-600
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• 2004

This paper aims to introduce budgetary accounting system for not-for-profit organizations related to maritime and fishery in Korea Especially, these not-for-profit organizations related to maritime and fishery should design and maintain the original accounting systems because they have some objectives and activities of organizations different to for-profit organizations. Currently, while the accounting for not-for-profit units is difficult to understand, this case study of budgetary accounting system for not-for-profit organizations related to maritime and fishery as KSSIT may be great help to them by reflecting all administrative activities of these units and offering objectively and fairly financial position and phase or operating results. This paper concentrate primarily upon this subject about double-entry accounting system to be introduced in order to improve budgetary systems of not-for-profit organizations. These units are governmental organizations as public corporations and bodies corporate and politic. Therefore, not-for-profit organizations related to maritime and fishery should be applied to regulations of the Governmental Accounting Standards Board. GASB has the authority to establish standards of financial reporting for all units of government. With conclusion, this paper reviewed a case of double-entry system for budgetary accounting, and examined a process of financial reporting in not-for-profit organizations. Through this paper, the comprehensive understanding of budgetary accounting system for not-for-profit organizations as KSSIT would be promoted.

• Journal of Navigation and Port Research
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• v.44 no.5
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• pp.430-437
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• 2020

This paper analyzes the profitability of the Private Finance Initiative(PFI) ports and proposes the application plans of the R-project(Rehabilitate project) for old ports to attract and activate private investment in the port industry. The R-project of old ports can reduce the government's financial budget and provide improved facilities for users more quickly than the public sector comparator. Before suggesting the R-project for old ports, the profitability of the currently operating 11 companies of the PFI ports are analyzed using the four ratios of profitability, and the results show that all the companies indicate low profitability, except for the top three companies. To apply the R-project, the three types of R-project ports are categorized as maintaining the function of the port, changing the function of the port, and mixing the function of the port. Additionally, three obstacles and improvement measures are suggested; attracting private business, legal issues, and administrative procedures. This study is conducive to the policy making for the port renewal and the activating PFI for the port industry.

• Safety and Health at Work
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• v.2 no.3
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• pp.250-259
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• 2011

Objectives: Intimate partner violence (IPV) is a significant global public health concern, affecting 5.3 million US individuals annually. An estimated 1 in 3 women globally are abused by an intimate partner in their lifetime, and the effects carry over into the workplace. This article examines employers' perceptions of IPV in the workplace, targeting supervisors of Latina employees. Methods: Fourteen employers and supervisors of small service-sector companies in Oregon were interviewed using semi-structured interviews. Interpretive description was used to identify themes. These qualitative interviews preceded and helped to formulate a larger workplace intervention study. Results: The following themes were found and are detailed: (1) factors associated with recognizing IPV in the workplace, (2) effects of IPV on the work environment and (3) supervisors' responses to IPV-active vs. passive involvement. Also, supervisors' suggestions for addressing IPV in the workplace are summarized. Conclusion: These findings demonstrate the need for more IPV-related resources in the workplace to be available to supervisors as well as survivors and their coworkers. The needs of supervisors and workplaces vary by site, demonstrating the need for tailored interventions, and culturally appropriate workplace interventions are needed for Latinas and other racially and ethnically diverse populations.

• Asia Pacific Journal of Business Review
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• v.1 no.1
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• pp.1-22
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• 2016

The prediction of prices of agricultural products in the agriculture IT sector plays a significant role in the economic life of consumers and anyone engaged in agricultural business, and as these prices fluctuate more often than do other prices, the prediction of these prices holds a great deal of research promise. For this reason, academic literature has provided studies on the factors influencing the prices of agricultural products and the price index. However, as these factors vary, they are difficult to predict, resulting in the challenge of acquiring quantitative data. China is one example of a country without a reliable prediction system for prices of agricultural products. Fortunately, disclosed heterogeneous data can be found on the Internet, which allows for the effective collection of factors related to the prediction of these product prices through the use of text mining. The data provided online is valuable in that they reflect the opinions of the general public in real-time. Accordingly, this study aims to use heterogeneous data from the Internet and suggest a model predicting the prices of agricultural products before functional analyses. Toward this end, data analyses were conducted on the Chinese agricultural products market, one of the largest markets in the world.

• Electronics and Telecommunications Trends
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• v.35 no.7
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• pp.46-55
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• 2020

As artificial intelligence (AI) technology becomes more important, the demand for AI talent is increasing. However, there is a shortage of AI talent around the world, and it is difficult to secure. Therefore, it has become more important to nurture the AI workforce. The private sector and government in Korea and other countries are making an effort to cultivate AI talent, and ETRI has proposed "Nurturing AI Professionals" as ETRI AI Strategy #5 to meet both internal and national demands for AI talent. ETRI has suggested three key tasks to implement AI Strategy #5. The first one is to create a "top-notch AI talent training project: the ETRI AI Academy" to strengthen AI research capabilities. The second one is "nurturing AI engineers specialized in local-based industries: the ETRI AI Business School" to help supply the necessary AI workforce in the industry. The third one is the "contribution to AI education service for people: ETRI AI Literacy" to raise the public's understanding and utilization of AI.

• Journal of Information Technology Services
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• v.6 no.1
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• pp.101-126
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• 2007

This study aims to construct the integrative performance evaluation model of informatization programs. In order to achieve the purpose of research, first of all, the three major theoretical paradigms (technical/functional, economic/financial, and interpretive/alternative paradigms) are comparatively analyzed concerning their philosophical and methodological perspectives. Also, a number of important studies and research model in the area of IS (Information Systems) evaluation are critically reviewed. And then actual problems and limitations on the process of implementing IS performance evaluation are sought through investigating domestic and foreign practices. Based upon theoretical and practical review of informatization evaluation and logical reasoning, the components of ideal performance evaluation scheme for informatization program are derived, and the integrative performance evaluation model which can comprehensively represent the relationship among the components is conceptually proposed. For researchers, this study provides the theoretical basis for reasonably deriving the performance variables of informatization programs and empirically validating the performance of managing informatization programs. And in real world, the results of this study are very likely to contribute to presenting the practical guideline for desirably implementing performance evaluation of informatization programs.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.971-977
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• 2021

The purpose of this research paper is: (1) to describe the service quality index; (2) describe the data quality index; and (3) describe the anti-corruption index of BPS Trenggalek, Indonesia. The approach chosen is quantitative with the type of survey research. The primary data collection technique was mainly based on a questionnaire distributed to 40 respondents, namely BPS service users in 5 (five) categories: the private sector, the banking industry, academics, offices, or agencies in Trenggalek Regency and universities. The results showed that the quality of BPS services was good and the data quality index where the respondents were satisfied with the data presented by BPS. Meanwhile, testing the anti-corruption index shows that BPS Trenggalek is very anti-corruption in providing services to consumers. The findings of this study suggested that to improve service quality, it is necessary to pay attention to several aspects, including published service requirements, easy requirements to be fulfilled, published procedure information, clear service process flow, published service times, and costs/tariffs are communicated. This study suggests updating data, data relevance, data accessibility, and data completeness to improve data quality. Furthermore, to maintain the very anti-corruption predicate, this study suggests maintaining service by upholding the prevailing ethics and norms.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.7
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• pp.53-62
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• 2022

Commercial banks have a significant impact on the economy of Vietnam because they provide the majority of transactional capital. Therefore, the operational efficiency of commercial banks is a viral topic for the study of the Vietnamese banking system. The research aims to examine the efficiency and inefficiency of joint-stock commercial banks in Vietnam from 2016 to 2020 and then classify them into the efficient group and inefficient group. The study employs the time series data of 29 joint-stock commercial banks during the period 2016-2020. Based on the data collected from the annual audited financial statements of 29 Vietnamese joint-stock commercial banks, the authors select input and output variables for the standard DEA models and anti-efficient DEA models. This research uses two stages, first, by applying the standard DEA model, we investigate the efficient banks; second, by employing the anti-efficient DEA model, we find out the inefficient banks. The results reveal that the average efficiency score of 29 joint-stock commercial banks tends to increase in the period 2016-2018 and decrease gradually in the period 2019-2020. The findings of this study suggest that several small and medium-sized banks in the Vietnamese banking sector have both promising and risky performances and the efficiency of state-owned commercial banks has also improved significantly during the study period.

• Journal of Distribution Science
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• v.22 no.1
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• pp.47-59
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• 2024

Purposes: The study aimed at examining the impact of the COVID-19 pandemic on the shift of online consumer purchasing behavior and whether the new behaviors would be maintained after the epidemic season. The study also aims to investigate how online customers change based on perceived risks. Research design and Methodology: The study investigated purchasing behavior of the same 377 online Vietnamese consumers during two periods: (1) during the period of social distancing and (2) one and half year after that, allowing data to be collected in real time, so that consumers do not have to recall their behavior. Results: Purchasing behavior appeared to be more influenced by gender, age and household size. Aged consumers are more concerned about risks than those in the younger group, who only worry about the risks during the pandemic. Consumers in households with two or more people are more concerned about the risks than those living alone. Female appeared to be more influential in both during and after pandemic than male. Conclusions: The findings contribute to clarify shift of online consumer purchasing behavior, which helps business to develop effective marketing strategies and enhance their presence in the e-commerce sector.

• Journal of Wellbeing Management and Applied Psychology
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• v.7 no.1
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• pp.27-33
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• 2024

Purpose: This study investigates human error accidents in the Korean railway sector, emphasizing the need for systematic management to prevent such incidents, which can have fatal consequences, especially in driving-related jobs. Research design, data and methodology: This paper analyzed data from the Aviation and Railway Accident Investigation Board and the Korea Transportation Safety Authority, examining 240 human error accidents that occurred over the last five years (2018-2022). The analysis focused on accidents in the driving, facility, electric, and control fields. Results: The findings indicate that the majority of human error accidents stem from negligence in confirmation checks, issues with work methods, and oversight in facility maintenance. In the driving field, errors such as signal check neglect and braking failures are prevalent, while in the facility and electric fields, the main issues are maintenance delays and neglect of safety measures. Conclusions: The paper concludes that human error accidents are complex and multifaceted, often resulting from a high workload on engineers and systemic issues within the railway system. Future research should delve into the causal relationships of these accidents and develop targeted prevention strategies through improved work processes, education, and training.