• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.327-337
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• 2022

The purpose of this study is to determine the direction and significance of variables influencing small and medium enterprises (SMEs) decisions regarding accounting policy in Vietnam. Research data was collected through a survey of 296 subjects, including chief accountants, accountants, managers, and lecturers with practical experience in accounting work at enterprises. With the help of specialized software SPSS, determining the impact of factors on the choice of accounting policy of enterprises is done through a multivariate regression model with control tools Cronbach's alpha determination, EFA factor analysis, and Pearson correlation analysis. Research results show that there are seven factors affecting the choice of accounting policy in Vietnamese SMEs; in which, the factors information technology, legal environment, information demand, manager's awareness, and accounting qualification have a positive impact; and two factors are tax pressure, and financial leverage have a negative impact on accounting policy choice. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our research shows that accounting's psychological factor does not affect the accounting policy choice. This is consistent with the characteristics of SMEs in Vietnam because the role of accountants is not appreciated in the business.

• Asia-Pacific Journal of Business
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• v.14 no.1
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• pp.397-409
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• 2023

Purpose - This study is a study on the factors affecting job satisfaction of foreign migrant workers (focusing on domestic automobile industry workers) to examine the impact of foreign workers on the corporate management of Korean manufacturers in Korean society. Design/methodology/approach - A survey was conducted on 152 foreign laborers who lived in Korea. First, an exploratory factor analysis was performed to confirm reliability and validity. Second, an multiple regression was conducted based on the reliability and exploratory factor analysis results. Third, the mediation regression by checking the effect of organizational commitment. Findings - The acculturation and organizational fairness were found to have a great influence on job satisfaction, and this study found that perceived acculturation had an effect on job satisfaction through the mediating effect of organizational commitment. In addition, organizational fairness was also found to have an effect on job satisfaction as a mediating effect of organizational commitment. Research implications or Originality - It was to provide meaningful implications for foreign workers in the current Korean labor market. Based on the results, the corporate competitiveness of Korean manufacturers should be further secured.

• Journal of Korean society of Dental Hygiene
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• v.24 no.1
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• pp.27-33
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• 2024

Objectives: The purpose of this study was to examine factors affecting the retention intention of clinical dental hygienists. Methods: A total of 190 clinical dental hygienists were recruited as participants. Data were collected from March to May, 2023 and then analyzed using t-test, ANOVA, Pearson's correlation coefficient, and multiple regression through PASW Statistics 26.0. Results: Mean scores for job crafting, job satisfaction, positive psychological capital and retention intention were 3.22, 3.46, 3.57 and 3.46 respectively. Retention intention showed a significant relationship with positive psychological capital (r=0.299), job crafting (r=0.214), and job satisfaction (r=0.649). The results of the multiple regression analysis indicated that job satisfaction was the strongest predictor of retention intention, explaining 24.1% of the total variance (F=4.550, p<0.001). Conclusions: Variables that can affect the retention intention of clinical dental hygienists were identified, with job satisfaction emerging as a significant factor affect retention intention.

• Asia-Pacific Journal of Business
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• v.15 no.1
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• pp.335-352
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• 2024

Purpose - Low fertility rate is a serious problem, and this study analyzes factors affecting total fertility rate using panel data from 16 metropolitan cities and provinces in Korea from 2000 to 2022. Design/methodology/approach - Estimating the SAR model considering the weak cross-sectional dependence that exists in variables related to the regional total fertility rate, and using the DKSE estimation method considering the strong cross-sectional dependence. Findings - Estimation results considering weak and strong cross-sectional dependence were similar, confirming the robustness of the results. Female labor force participation rate has a positive effect on total fertility rate, and employment rate has no effect. However, the interaction term is a negative (-) sign. Crude marriage rate has a positive effect on total fertility rate, and apartment price has a slightly positive effect. Environmental factor has no effect, and policy factor has a negative effect. Research implications or Originality - In order for an increase in the female labor force participation rate to lead to an increase in the total fertility rate, qualitative improvements in female employment must be made. Financial investment policies for childbirth must increase their effectiveness. The problem of low fertility rate requires not only population policy but also social, economic, cultural, environmental, and policy conditions to be considered.

• Architectural research
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• v.26 no.1
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• pp.13-20
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• 2024

This study is a research investigation into the properties of bubbles that affect the characteristics of foamed concrete during its production. The study examined the properties of bubbles based on the manufacturing conditions. To investigate these properties, the selected experimental factors included bead size, the length/diameter ratio of the bubble-generating tube, and compressed air. The experimental design used a design of experiments, and the test results were analyzed using analysis of variance. The foaming agent used to generate bubbles was AES (Alcohol Ethoxy Sulfate), and the method employed for bubble manufacture was the pre-foaming method. In the test results, a significant factor affecting the foaming rate of bubbles was the bead size; the highest foaming rate was observed when using 2mm beads. Bead size also primarily influenced the volume change of the aqueous solution, while other factors did not affect the foaming rate and volume change. None of the factors affected the change in bubble size, but compressed air was considered the main factor affecting bubble size and its change. The foaming rate and volume change of the aqueous solution showed a high correlation with each other. Spherical bubbles in the early stage eventually transformed into angular bubbles. Moreover, over time, it was observed that the bubble size increased.

• Journal of Digital Convergence
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• v.16 no.8
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• pp.27-39
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• 2018

This study explored the influencing factors on the depression of immigrant school-adolescents. It made use of family factors, school factors, and multi-cultural factors to verify the influencing variables of depression in school grade. Data were drawn from the National Survey of Multi-cultural families 2015 and analyzed t-test and chi square test and multiple regression analysis by using SPSS Win 21.0. First, school violence experience was the most important factor on the affecting depression in elementary school students. Multi-cultural family identity was the main cause of depression in middle school students, and school study difficulty in high school students. Second, major variables on the affecting depression in all groups were identified as social discrimination experience. These results implied the differentiated support by ages was asked for the stable settlement of adolescents. Experience of social discrimination was a common factor raising the level of depression in all groups. Therefore, we should be done active intervention in school environment.

• Biomolecules & Therapeutics
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• v.26 no.6
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• pp.560-567
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• 2018

In the present study, we tried to examine whether resveratrol regulates the expression of matrix metalloproteinases (MMPs) through affecting nuclear factor-kappa B ($NF-{\kappa}B$) in articular chondrocytes. Rabbit articular chondrocytes were cultured in a monolayer, and reverse transcription-polymerase chain reaction (RT-PCR) was used to measure interleukin-${\beta}$ ($IL-1{\beta}$)-induced gene expression of MMP-3, MMP-1, MMP-13, a disintegrin and metalloproteinase with thrombospondin motifs-4 (ADAMTS-4), ADAMTS-5 and type II collagen. Effect of resveratrol on $IL-1{\beta}$-induced secretion of MMP-3 was investigated in rabbit articular chondrocytes using western blot analysis. To elucidate the action mechanism of resveratrol, effect of resveratrol on $IL-1{\beta}$-induced $NF-{\kappa}B$ signaling pathway was investigated in SW1353, a human chondrosarcoma cell line, by western blot analysis. The results were as follows: (1) resveratrol inhibited the gene expression of MMP-3, MMP-1, MMP-13, ADAMTS-4, and ADAMTS-5, but increased the gene expression of type II collagen; (2) resveratrol reduced the secretion of MMP-3; (3) resveratrol inhibited $IL-1{\beta}$induced activation (phosphorylation) of inhibitory kappa B kinase (IKK), and thus phosphorylation and degradation of inhibitory kappa $B{\alpha}$ ($I{\kappa}B{\alpha}$); (4) resveratrol inhibited $IL-1{\beta}$-induced phosphorylation and nuclear translocation of $NF-{\kappa}B$ p65. This, in turn, led to the down-regulation of gene expression of MMPs in SW1353 cells. These results suggest that resveratrol can regulate the expression of MMPs through affecting $NF-{\kappa}B$ by directly acting on articular chondrocytes.

• Journal of the Korean Society of Clothing and Textiles
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• v.40 no.5
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• pp.879-893
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• 2016

This study explores the determinants of clothing disposition and examines their effect on the dimensions of clothing disposition behavior. The data of 316 women were collected nationwide using an online self-administered questionnaire. This study initially identified five types of disposition behavior as revising, permanent separation, giving away, selling, and donating to charity. Exploratory and confirmative factor analysis identified the underlying determinants of clothing disposition as self-concept, reusability, economic factor, social environment, affective association, storage, fashionableness, and a sense of belongingness. Structural equation modeling was conducted to examine the relationships between variables. The results demonstrated that six out of eight determinants significantly affected clothing disposition behavior. The effects of social environment and a sense of belongingness were relatively strong determinants that influenced the four types of disposition behaviors. However, self-concept and affective association did not influence the disposition behaviors. A series of one-way MANOVA was conducted to determine the effect of the eight demographic variables on the four modes of clothing disposition. Giving away, permanent separation, and donating to charity differed significantly in the groups of three demographic variables such as age, monthly income, and marital status. This study empirically elucidates what criteria consumers use when confronted with unused clothing and how the determinants of clothing disposition influence the modes of clothing disposition behavior. This study provides a framework for clothing disposition behavior and its determinants as well as suggests a new approach to clothing disposition behavior and improvements in marketing decisions.

• Journal of Nutrition and Health
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• v.37 no.1
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• pp.52-60
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• 2004

This study was conducted to investigate the bone mineral density (BMD) and the anthropometric measurements, socioeconomic factors, family history of osteoporosis and other environmental factors affecting BMD in children. One hundred sixty children (80 males, 80 females) in second grade of elementary school in Seoul were recruited; the mean age was 7.7 $\pm$ 0.47 years. Bone mineral density was measured in the lumbar spine (LS), femoral neck (FN), femoral trochanter (FT), and Ward's triangle (WT) by Dual Energy X-ray Absorptiometry (DEXA). Socioeconomic factors, family history of osteoporosis, and other environmental factors were assessed by questionnaire. Bone mineral densities of LS, FN, FT, and WT were 0.677, 0.637, 0.618, and 0.658 g/$\textrm{cm}^2$. BMD of boys was higher than that of girls (LS: 0.685 vs. 0.669, FN: 0.660 vs. 0.614, FT: 0.632 vs. 0.604, WT: 0.678 vs. 0.639 g/$\textrm{cm}^2$). Anthrometric measurements (height, weight relative body weight, circumference of waist and hip) were positively correlated with BMD. With increasing family income, BMD of LS was significantly lowered, and negative correlation was observed between mother's age at birth of subject and the BMD of FN. And the BMD of children with a family history of osteoporosis was significantly lower. However BMDs were not different by educational level of parents, family pattern, delivery term, birth weight, and type of feeding. Further studies are needed to clarify the factors affecting BMD of children and earlier age, included infants and even prenatal life. If any association is revealed and persist until the attainment of peak bone mass, osteoporosis prevention programs are needed to be start very early in the life cycle.

• Journal of the Korean housing association
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• v.21 no.4
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• pp.23-31
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• 2010

This study aims to examine the educational function space of university dormitories at local universities with corridor centered structure in Honam area regions based on direct and indirect parameters on the whole satisfaction of users in residential environment factors and personal characteristics. First, according to relations among parameters, educational and cultural activities of four major activities within the dormitory had indirect influences on social activities, eating and sleeping activities had no direct influence on other activities. And social activity had direct influence on the general satisfaction as an important parameter and educational and cultural activities had indirect influence on the whole satisfaction through social activities. Detailed results show that, in the first educational activities directly affecting the lighting and air conditioning facilities (0.22), safety (0.326), Territoriality (0.327), the space density (-0.167), directions (-0.166) and yeohyang having personal characteristics and the safety of the second cultural activities (0.183), Territoriality (0.361), Aesthetics (-0.13) and the personal characteristics Sex (-0.179), the direct effect, third, and erosion has a direct impact on activity The flexibility of the space factor (-0.128) and Territoriality (0.38) and the personal characteristics grade (0.172), respectively. Fourth in social activities directly affecting the pathfinding (-0.104), and parameter, education (0.388) and cultural activities (0.445), and some of the factors affecting the indirect lighting and air conditioning facilities, safety, and Territoriality, the space density, directions, grade, they could influence through educational activities to be analyzed. That is, territoriality in educational function space is the important factor that users react very sensitively in educational, eating and sleeping activities and educational function space must secure area and division considering personal and public use as the space accommodating activity which is lacking in unit residential space. Accordingly, the safety of educational function space in university dormitory is considered as the fundamental safety matter on the fire prevention, hygiene and cleanness for users in the satisfaction of educational and cultural activities.