• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.275-286
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• 2020

The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

• Journal of Information Processing Systems
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• v.16 no.5
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• pp.1214-1222
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• 2020

Pervasive augmented reality (AR) technology can be used to efficiently search for the required information regarding products in stores through text augmentation in an Internet of Things (IoT) environment. The evolution of context awareness and image processing technologies are the main driving forces that realize this type of AR service. One of the problems to be addressed in the service is that augmented objects are fixed and cannot be replaced efficiently in real time. To address this problem, a real-time mobile AR framework is proposed. In this framework, an optimal object to be augmented is selected based on object similarity comparison, and the augmented objects are efficiently managed using distributed metadata servers to adapt to the user requirements, in a given situation. To evaluate the feasibility of the proposed framework, a prototype system was implemented, and a qualitative evaluation based on questionnaires was conducted. The experimental results show that the proposed framework provides a better user experience than existing features in smartphones, and through fast AR service, the users are able to conveniently obtain additional information on products or objects.

• Journal of Digital Contents Society
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• v.18 no.3
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• pp.429-434
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• 2017

VR technology has been repidly developing thanks to development of a huge amount of new contents as well as new devices optimized for the virtual environment. Businesses in the IT sector have already started focusing on virtual reality, which might be considered as the center of industry in the future, and concentrated their efforts on development of VR, hardware and technology. Also, development of various VR device would lead to prosperity of media contents based on VR, Still, cyber sickness remain a serious problem waiting for an appropriate solution. In this paper we discuss causes for cyber sickness, analyze the relationship between cyber sickness and reflex eye movement and propose guidelines for the process of producing contents. In addition, we show experiments analyzing the effect of the proposed measures for alleviating cyber sickness.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.13 no.1
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• pp.291-304
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• 2019

This paper proposes a dynamic-tiling-based bandwidth-efficient (DTBE) virtual reality (VR) streaming scheme. We consider 360-degree VR contents with multiple view points such as the front, back, upper, and bottom sides. At a given time, the focus of a client is always bound to a certain view among multiple view points. By utilizing this perspective, under our proposed scheme, tiles with high encoding rates are selectively assigned to the focused view where multiple view points consist of multiple tiles with different encoding rates. The other tiles with low encoding rates are assigned to the remaining view points. Furthermore, for reducing view adaptation delay, we design a novel rapid view adaptation mechanism that selectively delivers an I-frame during view point updates by using frame indexing. We implement the proposed scheme on a commercial VR test bed where we adopt the MPEG media transport (MMT) standard with high-efficiency video coding (HEVC) tile modes. The measurement-based experiments show that the proposed scheme achieves an average data usage reduction of almost 65.2% as well as average view adaptation delay reduction of almost 57.7%.

• Journal of Biomedical Engineering Research
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• v.42 no.4
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• pp.186-192
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• 2021

In this paper, we evaluated prediction accuracy of Euler angle spectrograph classification method using a convolutional neural networks (CNN) for hand gesture recognition in augmented reality (AR) cognitive rehabilitation system based on Leap Motion Controller (LMC). Hand gesture recognition methods using a conventional support vector machine (SVM) show 91.3% accuracy in multiple motions. In this paper, five hand gestures ("Promise", "Bunny", "Close", "Victory", and "Thumb") are selected and measured 100 times for testing the utility of spectral classification techniques. Validation results for the five hand gestures were able to be correctly predicted 100% of the time, indicating superior recognition accuracy than those of conventional SVM methods. The hand motion recognition using CNN meant to be applied more useful to AR cognitive rehabilitation training systems based on LMC than sign language recognition using SVM.

• International Journal of Advanced Culture Technology
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• v.10 no.4
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• pp.518-528
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• 2022

Virtual Reality (VR) has been widely used in various applications to generate realistic virtual environments. A sense of immersion can be increased by providing additional stimuli such as tactile sensation to VR contents. However, it is still challenging to provide a realistic feel for the wind blowing over the whole body by smoothly controlling the airflow. To address this issue, we employ a household electric fan as a wind generating device to provide users with wind experience in VR environments. The wind generating device targets the whole body to mimic the wind we feel outside in our daily life. To do so, we present a low-cost method to smoothly control household fan speed using an Arduino microcontroller. Here, we use the Sinusoidal Pulse Width Modulation (SPWM) technique to generate the sinusoidal voltage required to drive the fan motor. Our experimental results show how Variable Voltage Variable Frequency (VVVF) is implemented at a low cost using our method for household fan speed control. The results can be applied to various VR applications to enhance the sense of immersion by providing users with realistic wind.

• The Journal of Industrial Distribution & Business
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• v.13 no.11
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• pp.21-30
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• 2022

Purpose: This study investigates the moderating effect of mindset types on experience and perceived quality in virtual reality (VR) contexts and identify the relationships among mindset types, experience, perceived quality, attitude, and purchase. Research design, data and methodology: Using a survey, a total of 250 participants were recruited from South Korea. Participants were asked whether they have been VR users who had experienced VR before participating in the survey. We used the partial least squares method to test the hypotheses based on structural equation modeling. Results: The results show that experience, including spatial, reality, and sensory experiences, has positive effects on perceived quality. Additionally, the mindset moderates the relationship between experience and perceived quality such that consumers with experience are more likely to have greater perceived quality when they have a growth mindset compared to those with a fixed mindset. The VR context's perceived quality exerts positive effects on attitude toward the VR context, while attitude has positive effects on purchase intention. Conclusion: We suggest that the consumer's mindset might work as an essential moderating factor that influences the relationship between experience and perceived quality. Our findings can help marketers plan promotion strategies more effectively and cater to the different objectives of their contexts.

• Journal of Creative Information Culture
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• v.5 no.1
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• pp.15-24
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• 2019

Tools and methods for interacting with the virtual environment are essential in order for a student to perform the virtual reality education contents. However, since the developed controller has generally been constructed for adults, it is necessary to study interaction tools considering the purpose of education and the level of students. Therefore, this study analyzed elementary and middle school students' perceptions of HMD and interactive tools, which are currently widely used as an initial research for developing interactive tools. Results show that students' perceptions has increased in post-questionnaire compared to pre-questionnaire, indicating that the universal controller can be used in the education. Implications for the development of interaction tools are discussed based on interviews with students.

• Journal of Fashion Business
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• v.27 no.2
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• pp.70-87
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• 2023

Today, VR, AR, and MR technologies that travel between real world and virtual world are rapidly developing. These technologies are adopted in luxury fashion brands for virtual fashion shows and runways, virtual retail shops and virtual fitting services. Despite its growth potential and social importance, virtual fashion space has been studies insufficiently. Therefore, this study aimed to examine the consumer experience on the virtual fashion space types, components of virtual fashion space, perceived value, and continuous usage intention. Prada, one of the most active luxury fashion brands in the VR field, was selected as the stimulus for an in-depth interview. Participants experienced virtual fashion show space through VR device (Oculus Quest 2 from Meta) before responding to the questions about their experience. Results showed that material space was more like virtual whereas perceptual space felt like reality. Participants could imagine about more virtual image from material space and more real image from perceptual space elements. Moreover, perceptual space enhanced the immersion, presence, and interactivity compared to material space. Most participants perceived that the virtual fashion show was useful and playful, leading to the continuous usage intention. It implies that improvements for some technical limitation from VR device and virtual contents can provide quality consumer experience in the future. Based on results of this study, fashion companies can establish useful marketing strategies for consumers' immersive and playful experiences when introducing virtual fashion space.

• Journal of Intelligence and Information Systems
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• v.22 no.3
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• pp.165-183
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• 2016

Over the past decade, there has been a rapid diffusion of technological devices and a rising number of various devices, resulting in an escalation of virtual reality technology. Technological market has rapidly been changed from smartphone to wearable devices based on virtual reality. Virtual reality can make users feel real situation through sensing interaction, voice, motion capture and so on. Facebook.com, Google, Samsung, LG, Sony and so on have investigated developing platform of virtual reality. the pricing of virtual reality devices also had decreased into 30% from their launched period. Thus market infrastructure in virtual reality have rapidly been developed to crease marketplace. However, most consumers recognize that virtual reality is not ease to purchase or use. That could not lead consumers to positive attitude for devices and purchase the related devices in the early market. Through previous studies related to virtual reality, there are few studies focusing on why the devices for virtual reality stayed in early stage in adoption & diffusion context in the market. Almost previous studies considered the reasons of hard adoption for innovative products in the viewpoints of Typology of Innovation Resistance, MIR(Management of Innovation Resistant), UTAUT & UTAUT2. However, product-based antecedents also important to increase user intention to purchase and use products in the technological market. In this study, we focus on user acceptance and resistance for increasing purchase and usage promotions of wearable devices related to virtual reality based on headgear products like Galaxy Gear. Especially, we added a variables like attitude confidence as a dimension for user resistance. The research questions of this study are follows. First, how attitude confidence and innovativeness resistance affect user intention to use? Second, What factors related to content and brand contexts can affect user intention to use? This research collected data from the participants who have experiences using virtual rality headgears aged between 20s to 50s located in South Korea. In order to collect data, this study used a pilot test and through making face-to-face interviews on three specialists, face validity and content validity were evaluated for the questionnaire validity. Cleansing the data, we dropped some outliers and data of irrelevant papers. Totally, 156 responses were used for testing the suggested hypotheses. Through collecting data, demographics and the relationships among variables were analyzed through conducting structural equation modeling by PLS. The data showed that the sex of respondents who have experience using social commerce sites (male=86(55.1%), female=70(44.9%). The ages of respondents are mostly from 20s (74.4%) to 30s (16.7%). 126 respondents (80.8%) have used virtual reality devices. The results of our model estimation are as follows. With the exception of Hypothesis 1 and 7, which deals with the two relationships between brand awareness to attitude confidence, and quality of content to perceived enjoyment, all of our hypotheses were supported. In compliance with our hypotheses, perceived ease of use (H2) and use innovativeness (H3) were supported with its positively influence for the attitude confidence. This finding indicates that the more ease of use and innovativeness for devices increased, the more users' attitude confidence increased. Perceived price (H4), enjoyment (H5), Quantity of contents (H6) significantly increase user resistance. However, perceived price positively affect user innovativeness resistance meanwhile perceived enjoyment and quantity of contents negatively affect user innovativeness resistance. In addition, aesthetic exterior (H6) was also positively associated with perceived price (p<0.01). Also projection quality (H8) can increase perceived enjoyment (p<0.05). Finally, attitude confidence (H10) increased user intention to use virtual reality devices. however user resistance (H11) negatively affect user intention to use virtual reality devices. The findings of this study show that attitude confidence and user innovativeness resistance differently influence customer intention for using virtual reality devices. There are two distinct characteristic of attitude confidence: perceived ease of use and user innovativeness. This study identified the antecedents of different roles of perceived price (aesthetic exterior) and perceived enjoyment (quality of contents & projection quality). The findings indicated that brand awareness and quality of contents for virtual reality is not formed within virtual reality market yet. Therefore, firms should developed brand awareness for their product in the virtual market to increase market share.