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Factors Affecting Environmental Accounting Practices: A Case Study of Food and Beverage Enterprises in Vietnam

  • NGUYEN, Tung Dao
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.9
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    • pp.211-217
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    • 2021
  • The article analyzes the impact of factors affecting the environmental accounting of enterprises in the food and beverage industry in Vietnam, providing more empirical evidence on factors affecting environmental accounting. The research method uses a questionnaire survey of managers at all levels, chief accountants, and cost accountants, of 56 enterprises in the food and beverage industry. The survey results collected 268 questionnaires. After eliminating the invalid questionnaires due to many blank cells, the author chose to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that all 6 factors positively affect environmental accounting, which includes Firm size, Stakeholders, Awareness/Knowledge of leaders, financial resources, Qualifications of staff, and Regulations, in which stakeholders and leaders' perceptions are the most influencing factors. Based on the research results, the author has proposed recommendations to improve the ability of enterprises to successfully implement environmental accounting in the food and beverage industry, thereby contributing to improving the operational efficiency of the food and beverage enterprises. The Vietnamese market is very potential, so the Government, authorities, customers, investors, etc., contribute to creating significant pressure to implement environmental accounting in food and beverage enterprises.

Factors Affecting the Smoking Type Experience of Korean Adolescents (우리나라 청소년들의 흡연유형 경험 영향요인)

  • Bin, Sung-Oh
    • The Journal of Korean Society for School & Community Health Education
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    • v.23 no.2
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    • pp.65-76
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    • 2022
  • Objectives: The purpose of this study is to investigate the factors that affect the smoking type among those who have used regular cigarettes, liquid or cigarette-type e-cigarettes. Methods: The subjects of analysis were 6,081 people who had smoked regular cigarettes or e-cigarettes. For data analysis, SPSS ver.25.0 statistical package program was used. Multinomial logistic regression analysis was performed to find out the factors affecting smoking type. Results: Factors affecting the experience of using e-cigarettes compared to regular cigarette smoking are gender and class. Academic performance, living with family members, drinking experience, and secondhand smoke in school. The factors influencing dual use compared to regular cigarette smoking were gender, class, academic performance, economic status, living with family, drinking experience, and experience of secondhand smoke in school. Smoking cessation attempts had an effect on dual use compared to regular cigarette smoking. Conclusion: Smoking cessation experience had a greater effect on e-cigarette use than regular cigarette smoking.

A Study of the factors affecting the satisfaction of online classes

  • Eunyoung, Lee
    • International Journal of Internet, Broadcasting and Communication
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    • v.15 no.1
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    • pp.8-12
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    • 2023
  • With the recent expansion of online lectures, studies on their effectiveness and their influencing factors have increased. This study examines the factors affecting the satisfaction of online classes, considering the utilization and importance of online lectures, which have greatly increased in recent years. Based on the review of previous studies, this study identified learning presence, self-efficacy, and learning immersion as factors affecting the satisfaction of online classes, and suggested hypotheses that explain the relationship between these factors, and empirically reviewed the hypotheses. As a result of the study, it was found that learning presence and self-efficacy had a positive effect on learning immersion, and learning immersion had a positive effect on learning satisfaction. Based on the research results, some practical implications for improving the satisfaction of online classes were suggested.

Exploring Factors Affecting Major Persistence and Career Decision of Engineering Students through FGI Analysis (FGI 분석을 통한 공과대학생의 전공 유지와 진로 결정의 영향 요인 탐색)

  • Cho, Sunghee;Hwang, Soonhee
    • Journal of Engineering Education Research
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    • v.26 no.3
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    • pp.20-34
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    • 2023
  • This research aims to explore the factors affecting engineering students' major persistence and career decision. To achieve this goal, the experiences and perceptions of engineering students and other stakeholders regarding the factors influencing engineering students' major persistence and career decision were analyzed through online focus group interviews (FGI). The analysis of the interviews resulted in the identification of seven categories, which include meeting with older alumni, team project experiences, and internship experiences as factors influencing major persistence. Additionally, engineering interest, engineering self-efficacy, employment rates, economic factors, and limitations in women engineers' career development were identified as factors affecting career decision. Based on these findings, it is expected that engineering education will develop plans that focus on supporting the major persistence and career development of engineering students, thereby contributing to the future direction of engineering education.

Factors Affecting the Sales of Newspapers and Magazines Based on Concise Catalog

  • Dayou Jiang
    • Journal of Information Processing Systems
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    • v.19 no.4
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    • pp.498-512
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    • 2023
  • The traditional newspaper industry faces the opportunities and challenges of industry transformation and integration with new media. Consequently, the catalogs of newspapers and magazines are also updated. In this study, necessary information on catalogs was obtained and used to analyze the overall development trend of the newspaper industry. A word frequency analysis was then performed on the introduction and product categories of the catalogs, and the content and types of newspapers and magazines were examined. Furthermore, related factors such as price, number of pages, publishing frequency, and best-selling status were analyzed; the correlation among factors affecting best-selling status was also explored. Subsequently, each element and a combination of elements were used to generate a dataset, build three classification models, and analyze the accuracy of predictions of whether newspapers sold well under other circumstances. The experimental results showed that price is the most critical factor affecting the best-selling status of newspapers and magazines. Publishing frequency and the number of pages were also found to be significant indicators that impact people's subscription choices. Finally, a competitive strategy regarding content, price, quality, and positioning was developed.

Factors Affecting Disaster Nursing Competency of Nurses at University Oriental Medicine Hospital (대학 부속 한방병원 간호사의 재난간호역량에 미치는 영향요인)

  • Song, In Ja;Seo, Young Mi
    • Journal of East-West Nursing Research
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    • v.30 no.1
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    • pp.1-9
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    • 2024
  • Purpose: This study was conducted to identify factors affecting the disaster nursing competency of nurses at a university oriental medicine hospital. Methods: The survey was conducted on 115 nurses at a university oriental medicine hospital from December 1, 2022 to January 30, 2023. Data analysis was performed using t-test, one way ANOVA, Pearson correlation coefficient, and multiple regression analysis. Results: Factors affecting the disaster nursing competency of nurses at a university oriental medicine hospital were perception of disaster and working experience at an oriental medicine hospital. Conclusions: It is necessary to increase perception of disaster and provide disaster education appropriate for their profession in order to improve the disaster nursing competency of nurses at university oriental medicine hospital. In addition, organizational efforts are needed to increase the long-term disaster nursing competency of nurses at university oriental medicine hospitals.

Comparison of Algorithm based on the Container Remarshalling Efficiency Factor in Port Distribution (항만유통의 컨테이너 재정돈 성능요인에 따른 알고리즘 성능비교)

  • Park, Young-Kyu
    • Journal of Distribution Science
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    • v.14 no.5
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    • pp.107-114
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    • 2016
  • Purpose - Loading can decrease the productivity due to the possibility of carrying out with the opposite order of storage in container terminal. When the container is to be taken out, it is needed to move the container stacked upon the container to be carried out to other place temporarily. It is called as rehandling. Remarshalling, with the loading plan, is the arranging the containers before the ship arrives in order to avoid the rehandling during the carrying out. The present study tried to find out the factors affecting the efficiency when building the remarshalling plan with the utilization of neighboring storage space as a outer slot, and analyzed the efficiency of several remarshalling algorithms with the combination of those factors. Research design, data and methodology - The present study used, when the remarshalling plan is prepared for utilizing the outer slot, the simulation methods in order to compare the efficiency of the remarshalling algorithms which made with the factors affecting the efficiency. The factors affecting the efficiency are the method of making the child node, method of arrangement, and possibility of application of FIX. In order to analyze the affecting factors on the efficiency, several algorithms are prepared with the combination of production of the child node and the arrangement method with the availability of FIX application. With this algorithm, the effect of the factors on the efficiency after building up of remarshalling plan with the target on the bay with 10 rows, 8 columns, and 10 indices. Results - The method of rearrangement and making of a child node as the factor affecting the efficiency of remarshalling utilization of the outer bay were studied. It is efficient to combine the method of making a child node with MCS in order to reduce the number of moving the containers. For reducing the time in carrying out, it was found that all arrangement methods should be combined with RCS for the efficiency. The result of experiment shows the application of FIX with good result in case of succession ratio. In addition, when FIX was not applied, all of the most combinations resulted in short time in remarshalling. As a result, it can be concluded that the algorithm with proper combination of making the child node and the arrangement can increase the job efficiency based on the importance. Conclusion - The present study suggested and analyzed the algorithms with the combination of the arrangement method, the making of child node, and FIX. It is needed to develop the algorithm to judge the possibility whether the best remarshalling plan can be built or not within the bay in order to find a better method between the two cases such as within the bay and outer the bay. As a method for extending the study on the factors affecting the efficiency, it is possible to find out the way to build the remarshalling plan within the permitted time under any storage situation.

A Study on Factors Affecting Social Integration of Visually Impaired People in Korea (시각장애인의 지역사회통합 실태와 관련 요인)

  • Lee, Ik-Seop;Park, Soo-Kyeong;Kwak, Jee-Young
    • Korean Journal of Social Welfare
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    • v.54
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    • pp.149-176
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    • 2003
  • The purpose of this study is to examine the degree of community integration of visually impaired people who have the limitation of mobility in comparison with another disabled and to find factors affecting community integration. The data were obtained through telephone interview with visually impaired people. The final sample was consisted of 1,004 respondents. The data were analyzed using statistical techniques such as crosstabulation, t-test, and hierarchical regression. In this study, the factors affecting community integration was divided into four dimensions : the attribution to disability, physical functioning, psychology and social support system. The major findings of this study were as follows: First, the factors affecting community integration of visually impaired people were age, education, economic status, social support, information support and participation of rehabilitation service. Second, the factors affecting community integration of the low vision and the blind are the limitation of daily activities and social support. But the factors affecting community integration of the blind are participation of education for braille and that of the low vision are information support and participation of rehabilitation service. Finally, the person losing eyesight since school age were the more limitation of daily activities than the person losing eyesight in babyhood. The factors affect community integration of the former are social support, information support, participation of education for braille, and rehabilitation service. The current findings suggest that intervention and policy aimed at improving social support system and formal services such as education, rehabilitation services should be considered by rehabilitation professionals and policy makers.

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Determinants of ASP Effectiveness in Small-Medium Enterprises (중소기업 ASP 효과의 결정요인에 관한 연구)

  • Mun, Yong-Eun
    • Journal of Digital Convergence
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    • v.4 no.1
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    • pp.93-109
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    • 2006
  • Several studies have investigated the success of ASP from various perspectives. This study, thus, investigated factors affecting ASP effectiveness in various literature relevant ASP and outsourcing. By applying the basic ideas of the IS success model, this study proposes a research model of the factors affecting the success of ASP, in term of internal factors(Top Management Involvement, User Participation, Size of Organization, IS Maturity) and Reliability factors(Transaction Reliability, After-Sale Reliability, System Reliability, Security). The proposed model is expected to provide a guideline to researchers and practitioners extend their understanding of the success factors of the ASP effectiveness.

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Analysing the factors affecting national competitiveness using a System Dynamics Model (시스템다이나믹스 방법론에 의한 국가경쟁력 요인분석)

  • Choi, Young-Chool
    • Korean System Dynamics Review
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    • v.7 no.2
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    • pp.171-189
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    • 2006
  • This article aims to develop a model for analysing the relationships among the factors affecting the national competitiveness and to explore the future trend of Korea's national competitiveness using a system dynamics approach. For this purpose the article examines the national competitiveness indexes being published by the international institutions such as IMD and WEF. The article also demonstrates how national competitiveness may be strengthened and finally suggests that the national competitiveness should be studied systematically in the future.

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