• Title/Summary/Keyword: Choice Factors

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Factors Affecting Accounting Policy Choice: Evidence from Small and Medium Enterprises in Vietnam

  • DOAN, Anh Thi Thuy;LE, Binh Thi Hai;LE, Nguyet Thi My;DANG, Ly Ai
    • 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.

유통경로에 있어서 거래특성에 따른 전략적 제휴 및 성과에 관한 연구

  • 이수동;우창완
    • Journal of Distribution Research
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    • v.3 no.1
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    • pp.99-121
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    • 1998
  • This study is to develop and test the types of choice strategy of alliance choice modes of the marketing channel. Previous studies have tended to emphasize such factors as opportunism, asset specificity, frequency as the determinants of the choice strategy. Therefore, this study is to construct a new framework which emphasizes the factors affecting the choice strategy. The purpose of this study is to derive factors affecting in choice of alliance modes. For this study, the data obtained from domestic manufacturing companies was analyzed by use of the discriminant analysis. The results analyzed are that transaction environmental variables affect on the choice strategy to determine the types of strategic alliance modes in marketing channels. And the performance of each mode revealed differently.

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Empirical Study of Multimodal Transport Route Choice Model in Freight Transport between Mongolia and Korea

  • Ganbat, Enkhtsetseg;Kim, Hwan-Seong
    • Journal of Navigation and Port Research
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    • v.39 no.5
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    • pp.409-415
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    • 2015
  • According to the globalization of world economy on distribution and sales, logistics and transportation parts are playing an important role. Especially, they have to decide what is the key factor of route choice model and how to choose the right transport route in multimodal transport system. By considering the key factors in rote choice model for freight forwarders between Mongolia and Korea, this paper propose 4 main factors: Cost, Delivery time, Freight and Logistics service with 13 sub factors. The importance of factors is surveyed base on AHP through interview with freight forwarders. In results, the empirical insights about current status of Mongolian forwarders are provided with different factors between transportation modes. Expecially, the Time factor is a role factor to choose transport route for air transportation forwarders.

Study on the Factors of Career Choice in Culture Arts (문화예술분야의 진로선택요인에 관한 연구)

  • Jeong, Jae-Yeob;Choi, Myeonggil
    • Journal of Digital Convergence
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    • v.15 no.8
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    • pp.383-390
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    • 2017
  • The purpose of this study was to investigate the motives of employment and self-employment for culture and arts major. In addition, we investigated the factors of career choice and the external environment of career barriers. A questionnaire survey was conducted on college students majoring in culture and arts in Gyeonggi Province. For 233 copies, t-test and MANOVA analyzes were conducted for this study. The career choice factors of culture and art major were researched in order of importance. In addition, there were differences in the career choice factors between the employee and the entrepreneur and between the genders. There was the interaction between the choice groups and the gender in some factors. The results of this study can be used for career education and counseling in the future by enhancing understanding of career choice of major in culture and arts field.

A Study on the Store Choice Criteria and Store-Related Attitudes of Consumers in accordance with the Clothing Shopping Motives and Involvement of Customers (소비자의 의복 쇼핑동기와 관여도에 따른 점포 선택기준과 점포에 대한 태도)

  • Hong, Keum-Hee;Kang, Hye-Lie
    • Fashion & Textile Research Journal
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    • v.5 no.4
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    • pp.363-371
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    • 2003
  • This study is designed to identify the dimensions of clothing shopping motives and clothing involvements which influence consumers' store choice behaviors and to find out what variables have a direct influence on the attitudes of customers toward stores. The empirical research was made through the survey on 300 female and male shoppers who purchased clothing. The major results of this study are as follows : 1. The dimension of clothing shopping motives is composed of leisure-related shopping motive, products-related shopping motive, and economy-related shopping motive. And the dimension of clothing involvement consists of pleasure involvement factor, fashion involvement factor, and symbol involvement factor. 2. The dimension of the store choice criteria is composed of such five factors as promotion, products, prices/salespersons, service, and location. 3. There is a positive correlation of the products-related shopping factor and the leisure-related shopping motive only. And the store choice criteria have a positive correlation with all the factors of clothing involvement. 4. The high-shopping-motive group turns out to pay more importance to such factors as products and location than the low-shopping-motive group. 5. The variables which have influences on the attitudes of customers toward stores tum out to be such factors as fashion involvement, promotion in the store choice criteria, and gender.

A Qualitative Case Study on the Barriers Faced by Teachers inn Choosing Environmental Education as the Creative Discretionary Activity in Elementary Schools (초등학교에서 창의적 재량 활동으로 환경교육 선택할 때 교사가 경험하는 장애 요인에 관한 질적 사례연구)

  • Kwon, Hye-Seon;Yun, Sun-Jin
    • Hwankyungkyoyuk
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    • v.23 no.1
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    • pp.50-63
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    • 2010
  • This study is a qualitative case study aiming at understanding and finding out influential factors and barriers when school teachers choose Environmental Education as their Creative Discretionary Activities. To do this, this study focuses on the process of two teachers' choices of the Creative Discretionary Activities in two other elementary schools. The results of this research are follows. Two teachers' choices are affected by several influential factors, divided into external factors and internal factors. External influential factors include culture of school and education, media, chief education officers, parents and school. Internal influential factors are teachers' value and philosophy of education, teachers' experiences, teachers' capacity. These influential factors' forces aren't the same with each other. These influential factors, are influenced by educational, social, national, local, and school level indicated by Taylor et al's (1974) classification criterion. Especially, however, Korea's particular educational environment focusing on university entrance examination strongly affects teachers' choice. School factors also has a big strong effect on teachers' choice. Among others internal actors are the most serious influential factor affecting on teachers' choice.

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Factors Influencing on Hospital Choice of the General Hospital among Mongolian Customers with Loyalty (몽골 종합병원 충성고객의 병원선택에 영향을 미치는 요인)

  • Lee, Hyun Sook
    • Korea Journal of Hospital Management
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    • v.26 no.2
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    • pp.68-78
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    • 2021
  • Background:The purpose of this study was to identify factors influencing on hospital choice of the general hospital among customers with loyalty in Mongolia. Methods:This study was divided into 5 types of hospital choice factor such as physical, human, efficiency, accessibility, and hospital image. Data were assessed using 229 patients who visit at a general hospital in Mongolia. The collected data from June 20 to July 20 in 2020 were conducted the self-administered questionnaires and analyzed frequency, t-test, ANOVA, and logistic regression by using SPSS 25.0. Results:The level of education was significant in the mean difference of customer types by demographic characteristics. Expecially, factors affecting hospital choice of loyalty customers were human and hospital image. Conclusion:This study suggests that it is necessary to understand present and potential consumer's needs, wants, and demands. Also, it is important to concern about aspect of marketing strategy of the general hospital in Mongolia.

A Study on the Meaning and Choice Factors of Housing by University Student (대학생의 주거의미 및 주거선택시 고려요인에 관한 연구)

  • Shin, Hwa-Kyung;Jo, In-Sook
    • Korean Journal of Human Ecology
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    • v.23 no.5
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    • pp.957-968
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    • 2014
  • The purpose of the study was to find out the meaning of housing and choice factors of housing of the university students. The snowballing method was used to collect the data for analysis. The data were collected from April 4th to 14, 2013, and the sample consisted of 122 university students and 40 pairs of university students and their parents in Seoul. It was examined the meaning of housing and choice factors by university students. The finding of this study was as follows: 1) The meaning of housing was composed of 9types : 'Family harmony space', 'Emotional space', 'Social status space', 'Life space', 'Social relations space', 'Economic space', 'Perform the role space', 'Physical safety space' and 'Privacy space'. 2) The choice factors of housing were composed of 7types : 'Social status', 'Life with Neighborhood', 'Safety and security', 'Transportation and education', 'Ease of use of facilities', 'Economic' and 'Environment'.

A Study on Addiction Toward Luxury Product (명품 중독(名品 中毒)에 관(關)한 연구(硏究))

  • Lee, Seung-Hee
    • Journal of Fashion Business
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    • v.10 no.4
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    • pp.140-150
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    • 2006
  • The purpose of this study was to examine affecting the addictive buying behavior toward fashion luxury products. 227 female college students were who purchased fashion luxury products surveyed for this study. For data analysis, descriptive statistics, factor analysis, and multiple regression were used. As the results, addictive buying toward luxury products was classified into three factors: impulse addictive, money addictive, and psychological addictive. Also, consumers' individuality pursuit was classified into four factors: unique choice, non-similarity choice, individual choice and non-social interest. Multiple regression results revealed that impulse buying, stress, and unique choice accounted for 38% of the explained variance in addictive buying toward luxury products. Also, regression results indicated that impulse buying, stress, unique choice and reference group accounted for 38% of the explained variance in impulse addictive buying. Finally, regression results pointed out that unique choice and impulse accounted 24% of the explained variance in psychological addictive buying. Based on these results, fashion social responsibility marketing strategies would be suggested.

A Study on Food Choice Factors of Tourist Hotel Customers′ (관광호텔 이용객의 음식선택요인에 관한 연구 -한식, 중식, 일식을 중심으로-)

  • 유택용
    • Culinary science and hospitality research
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    • v.6 no.2
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    • pp.97-122
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    • 2000
  • It is currently that there are increasing especially of F&B's revenue well as room's. Thus, Hotel have set foods adapt to customers' need. This paper is targeting on figuring out for food choice factors of tourist hotel customers. Results on this are 1ike follows; Firstly, major factors on the food choice are different by its style respectively. \circled1 Menu's diversity and nutrition degrees have highly influence with Korean sty1e. \circled2 Freshness, Food's degree of temperature and appearance have highly influence with Japanese style. \circled3 Nutritious balance and its appearance have highly influence Chinese style. Secondly, rest factors on the food choice are shown that service factor is generally important in these three style.

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