• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.401-407
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• 2020

Earnings management behavior is the use of accounting procedures, through accounting policies, to intentionally purposeful control in the provision of information to users. The purpose of this paper is to examine the relationship between ownership structure factors and earnings management behavior of 30 Vietnamese commercial banks. The paper uses the ordinary least square method to examine this relationship and employs time series data of 15 years from 2005 to 2019. The study also uses agency theory an asymmetric information theory. The authors examined six independent variables related to the ownership structure and these variables are typical of Vietnamese commercial banks. The results of the study show that the foreign ownership ratio is an opposite effect, while the ownership concentration variable has a positive effect on earnings management behavior of Vietnamese commercial banks. Based on that, the article proposes a number of policy suggestions for the State bank of Vietnam and Board of directors of commercial banks as well as investors to identify and to limit the earnings management behaviors of Vietnamese commercial banks. This contributes to ensuring information transparency as well as improving the quality of accounting information of Vietnamese commercial banks in the coming years.

• Journal of Korean Society of Rural Planning
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• v.14 no.1
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• pp.9-21
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• 2008

This study deals with shopping value and trust as the factors to influence consumer attitude and purchase intention in online shopping. Utilitarian and hedonic shopping values, trust, attitude and purchase intention are incorporated into the Value-Attitude-Behavior model to find out how differently shopping values and trust influence online shoppers attitude and purchase intention when they have different purchase experiences. Data are collected from survey of 187 subjects and divided into two groups according to their online purchase experiences : 97 shoppers with low online purchase experiences and 89 with high experiences. PLS(Partial Least Square) method is applied to estimate the research model and to test 7 hypotheses. The results show the difference of the way how shopping value and trust influence purchase intention. In the case of low experienced online shoppers, trust has the greatest influence purchase intention, followed by hedonic shopping value mediated by attitude. However utilitarian shopping values have a bigger impact on it for shoppers with high purchase experiences. In the latter, trust also has a significant impact on purchase intention at confidence level of 0.05. The results also provide useful implications for practitioners to build and manage their marketing strategies. Managers of online shopping mall should react to the different shopping value by shopper's experience.

• Journal of Energy Engineering
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• v.6 no.1
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• pp.11-18
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• 1997

This paper describes a daily operation scheduling of cogeneration systems using Genetic Algorithm. The simulation was performed in the case of bottoming cycle. The efficiency of cogeneration system which has nonlinear characteristic is obtained by the least square method based on the real data of industrial cogeneration system. In this paper, Genetic Algorithm is coded as a vector of floating point representation which can reduce computation time and obtain high precision The simulated results show that the genetic algorithm can be efficiently applied to establish the operation scheduling.

• Journal of The Korean Society of Grassland and Forage Science
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• v.34 no.3
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• pp.214-218
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• 2014

This study was conducted to assess the feasibility of near-infrared reflectance spectroscopy (NIRS) as a rapid and reliable method for the estimation of crude protein (CP) fractions in forage legume mixtures (sudangrass and pea mixture, and kidney bean and potato mixture). A total of 178 samples were collected and their spectral reflectance obtained in the range of 400~2,500 nm. Of these, 50 samples were selected for calibration and validation, and 35 samples were used for calibration of the data set, and the modified partial least square regression (MPLSR) analysis was performed. The correlation coefficient ($r^2$) and the standard error of cross-validation (SECV) of the calibration models in the CP fractions, A, B1, B2, B3, and C, were 0.94 (1.05), 0.92 (0.74), 0.96 (0.95), 0.91 (0.42), and 0.83 (0.38), respectively. Fifteen samples were used for equation validation, and the $r^2$ and the standard error of prediction (SEP) were 0.87 (1.45), 0.91 (0.49), 0.94 (1.13), 0.36 (0.96), and 0.74 (0.67), respectively. This study showed that NIRS could be an effective tool for the rapid and precise estimation of CP fractions in forage legume mixtures.

• Journal of the Korean Society for Precision Engineering
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• v.28 no.4
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• pp.391-397
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• 2011

Control of interior permanent magnet (IPMSM) is difficult because its nonlinearity and parameter uncertainty. In this paper, a fuzzy c-regression models clustering algorithm which is based on T-S fuzzy is used to model IPMSM with a series linear model and weight them by memberships. Lagrangian of constrained function is built for calculating clustering centers where training output data are considered. Based on these clustering centers, least square method is applied for T-S fuzzy linear model parameters. As a result, IPMSM can be modeled as T-S fuzzy model for T-S fuzzy control of them.

• Journal of Family Resource Management and Policy Review
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• v.13 no.2
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• pp.43-64
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• 2009

The purpose of this study is to examine the effects of education expenditure children and financial support for parents on childbirth intention and, elderly life preparation. This study uses Korean Longitudinal Survey of Women & Families data. The research subjects are married women aged between $20{\sim}45$ years old who have one child and are living with at least one parent. The analysis method includes chi-square analysis, frequency analysis, and logistic regression analysis which is suitable for presuming differences between groups and relative influence or power. As a result, the first subjective perception is that economic conditions influence childbirth intention and elderly life preparation. Second, the portion of education expenditure is a more important factor than traditional ones, such as the child's sex, the married woman's job and her income. Third, elderly life preparation is influenced by economic factors, regardless of whether they are subjective or objective factors. Finally, analyses by logistic regression analysis suggest that a decision about childbirth is influenced by education expenditure. This refer to the costs related to the child's generation. A decision about elderly life preparation is related to financial support from parents, meaning costs related to the parents's generation.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.205-218
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• 2020

This study aims to analyze the influence of financial inclusion on micro-, small-, and medium-sized enterprises' (MSMEs) performance and examine the mediation role of financial intermediation and access to capital. The object of this study is MSMEs in Malang, Indonesia. The sample consists of 100 MSME actors in Malang City, which is determined using Roscoes theory. The data is collected using Simple Random Sampling method, by distributing questionnaire measured with Likert scales. The hypotheses proposed in this study are examined using Partial Least Square (PLS) model. The results of this study show that financial inclusion influences MSMEs' performance both directly and indirectly through mediation from financial intermediation and access to capital. The direct influence means that the efforts to increase access to financial services, especially access to credit financing for MSMEs, will be able to increase market share, number of workers, sales, as well as profit of the MSMEs. Increased financial inclusion has a major impact on improving MSMEs' performance through financial intermediation compared to access to capital. This means that the increase of financial access for MSMEs followed by an increase in financial intermediation in the form of a financial service approach to MSMEs will improve MSMEs' performance.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.967-976
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• 2020

This study aims to improve knowledge of consumers' decision-making by testing a conceptual model that considers the hotel's service quality and service value toward customers' behavioral intentions using a mediator, which is the role of consumers' satisfaction. The object of this research is five-star hotels, which has become a significant segment of the general hotel industry and is undergoing rapid expansion. This research is a quantitative research using questionnaire as the sampling method answered by people who have stayed at five-star hotels before. The total of 150 valid respondents were used in this study. The collected data was processed by a statistical tool software, Partial Least Square (PLS). The major findings of this research showed that the relations between service quality and service value of five-star hotels do not have significant positive impact on consumers' behavioral intention, nonetheless the mediation analysis shows that customers' satisfaction partially mediates service quality and service value with consumers' behavioral intentions to stay. It means that in this case, consumers' satisfaction has an important role to mediate service value quality and service value. As a result, the study shows that four out of six hypotheses are supported. A couple of recommendations are suggested for further research.

• 한국IT서비스학회:학술대회논문집
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• 2008.11a
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• pp.153-156
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• 2008

In recent years, IPTV attracts great attention along with the digital convergence of communication and media technologies. IPTV combines the advantages of TV and Internet and changes our lifestyle dramatically. In addition, the IPTV service is capable of becoming a new business model which has huge growth potentials in technology-converging marketplaces. This study examines critical factors on the consumer's adoption of the IPTV service. Based on the Innovation Diffusion Theory (IDT), IPTV specific attributes and personal characteristics, we derive eight key factors in the research model. compatibility, ease of use, image, diversity of contents, interactivity, monetary value, social influence, and user satisfaction. Using the partial least square (PLS) method on the data collected through a web-based survey, we test our research model with several hypotheses. From this study, we find that diversity of contents, compatibility and interactivity have a significant indirect effect on the use of IPTV service via user satisfaction, and user satisfaction and social influence also have a significant direct impact on the IPTV use. These findings not only provide practical insights on the consumer acceptance of new technology-converging services, but also help managers to plan their marketing strategies better.

• International Journal of Fuzzy Logic and Intelligent Systems
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• v.5 no.4
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• pp.327-332
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• 2005

We investigatea new fuzzy-neural networks-Hybrid Fuzzy set based polynomial Neural Networks (HFSPNN). These networks consist of genetically optimized multi-layer with two kinds of heterogeneous neurons thatare fuzzy set based polynomial neurons (FSPNs) and polynomial neurons (PNs). We have developed a comprehensive design methodology to determine the optimal structure of networks dynamically. The augmented genetically optimized HFSPNN (namely gHFSPNN) results in a structurally optimized structure and comes with a higher level of flexibility in comparison to the one we encounter in the conventional HFPNN. The GA-based design procedure being applied at each layer of gHFSPNN leads to the selection leads to the selection of preferred nodes (FSPNs or PNs) available within the HFSPNN. In the sequel, the structural optimization is realized via GAs, whereas the ensuing detailed parametric optimization is carried out in the setting of a standard least square method-based learning. The performance of the gHFSPNN is quantified through experimentation where we use a number of modeling benchmarks synthetic and experimental data already experimented with in fuzzy or neurofuzzy modeling.