• The Journal of Asian Finance, Economics and Business
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• 제6권3호
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• pp.9-18
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• 2019

The purpose of this study is to investigate the relation between conservative loan loss accounting practice of banks, defined as accounting behavior that increases loan loss allowances against expected credit losses, and bank lending. Furthermore, we specify the macroeconomic conditions reflecting debtors' borrowing environments and analyze how these conditions affect the relation between conservative loan loss allowances and bank lending. Although existing literature reports that accounting conservatism has a direct effect on non-financial firms' investment behavior, there is little evidence about an effect of conservatism on banks' lending behavior. By exploiting data showing the links between individual Japanese firms and their individual lenders to control both loan demand and supply, we estimate OLS regressions to test the relationships among conservative loan loss allowance, bank lending, and macroeconomic conditions using a unique dataset containing bank-firm-year observations between 2001 and 2013. We find banks that have conservative loan loss allowances tend to provide fewer loans to firms with financing needs when macroeconomic conditions are good and these conservative banks are likely to provide more loans to firms when macroeconomic conditions are bad. Our findings suggest that reflecting expected credit loss into loan loss allowances can mitigate the procyclical behavior of banks.

• 한국정보시스템학회지:정보시스템연구
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• 제29권3호
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• pp.77-101
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• 2020

Purpose Internet only bank is one of the promising untact businesses which are rising in COVID-19 pandemic. Kakaobank and Kbank have been offering banking services since 2017 in Korea and WeBank and MYbank in China opened the services since 2015. It is necessary to examining determinants of customer loyalty beyond intention to use. The purpose of the present study is to analyze factors influencing customer loyalty and their determinants. A research model integrating the relationships among customer loyalty, service satisfaction, trust, and social influence, and their determinants was proposed. Design/methodology/approach Structural equation modelling for validating the research model was employed. 235 valid data were collected from users of Internet only bank in China. Nine latent variables grouped from 38 indicators were reliable and valid and nine hypotheses were tested by using SmartPLS. Findings All nine hypotheses were supported at significant levels of 0.001 and 0.01. Trust, service satisfaction, and social influence had influenced on customer loyalty. Trust not only affected customer loyalty directly, but also had influence on it indirectly through service satisfaction. Empathy and convenience are determinants of trust. Perceived expertise and dispositions believing acquaints had a positive influence on social influence, whereas users' anxiety for technology or change had a negative influence on social influence. Implications for academics and practitioners were suggested.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.117-130
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• 2020

The purpose of this study is to provide benefits and ethically-rooted managerial implications based on theoretical underpinnings through an empirical study using correlation between wages, bank credit, government expenditure on economic growth, and employment via a case study in Indonesia. Besides that, managerial implications strive to provide benefits to the government regarding the importance of establishing effective and pro-development regulations to realize economic growth and employment through the efficient role of wages, bank credit, and government spending. This study uses secondary macroeconomic data from the period 2010-2019 with analysis using the correlation test with the Pearson correlation method. Out of eight hypotheses tested, two hypotheses do not have a significant correlation. The details of the statistical results obtained the following correlations: the correlation between bank credit and wages has a significant, but indirect (negative) correlation. However, the correlation between bank credit and economic growth has a direct and significant (positive) correlation. Government expenditure correlates positively with wages, but correlates negatively with bank credit. Wages are positively correlated with economic growth, but have no significant effect on employment. Finally, economic growth has a positive correlation with government expenditure, but does not have a significant correlation with employment.

• The Journal of Asian Finance, Economics and Business
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• 제6권2호
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• pp.189-201
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• 2019

The purpose of this study is to identify elements of job crafting impacts on work engagement and individual work performance in Vietnamese commercial banks. The research data, collected from 226 bank officers, uses the quantitative research tools as: Cronbach's Alpha Analysis, Explanatory Factor Analysis, Confirmatory Factor Analysis as well as Structural Equation Modeling. The results of the hypothesis test show that only two hypotheses (H2, H3) are accepted: the impact of cognitive crafting on work engagement of bank officers (H2) and the impact of work engagement on individual work performance (H3). However, three remaining relationships (H1, H4, H5) are not accepted in the study: the impact of relational crafting on work engagement of bank officers (H1), the impact of relational crafting on individual work performance of bank officers (H4) and the impact of cognitive crafting on individual work performance of bank officers (H5). The study results indicate that cognition on job crafting leaves positive impacts on work engagement, leading to individual work performance enhancement. On the other hand, the relational crafting element implies contribution on neither collective nor individual working performances. Furthermore, no direct effect of cognition on job crafting to individual performance has been identified.

• 아태비즈니스연구
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• 제5권2호
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• pp.13-24
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• 2014

The objective of this research is to find out the factors affecting adoption of Internet banking in India. The data is based upon a survey of 150 bank customers using a convenience sampling technique with the aid of a structured self-administered questionnaire. The research model was analyzed using Partial Least Squares (PLS) analysis. The recommended procedures have been tested which is measurement model and structural model. Perceived Usefulness, Perceived Ease of Use, Perceived Risk, Image, Results Demonstrability, Perceived Behavioral Control and Subjective Norm were influence intention to use Internet banking. However, Perceived Ease of Use, Perceived Credibility and Computer Self Efficacy were not influence intention to use Internet banking. The findings of this study are expected to be of great use to the bank marketers. An understanding of the factors identified in this study allows bank managers to direct efforts and resources in the most effective and efficient way to increase bank business in the long run and encourage their bank customer's to adopt Internet banking. Moreover, this paper contributes to the empirical literature of diffusion of financial innovations, particularly Internet banking in a developing country, such as India.

• 정보학연구
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• 제3권4호
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• pp.73-88
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• 2000

선진국 대기업간 인수 ·합병, 개도국 공기업 민영화와 구조조정 등으로 인하여 세계경제에서 외국인직접투자가 차지하는 비중은 커지고 있다. 각국별 외국인직접투자 결정요인을 비교 ·분석함으로써 외국인직접투자 유치를 위해서 중점적으로 추진해야할 분야가 국가별로 다르다는 것을 강조하였다. 아울러 차관, 포트폴리오투자 등 타 자본시장 개방은 외국인직접투자 유치에 직접적 효과가 없었다. .

• 정보처리학회논문지A
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• 제16A권2호
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• pp.69-78
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• 2009

캐쉬의 성능을 향상시키는 가장 효과적인 방법은 프로그램 수행 특성에 내재되어 있는 시간적 (temporal locality) 지역성과 공간적 지역성(spatial locality)을 활용하는 것이다. 본 논문은 프로그램 수행 특성에 적합한 시간적/공간적 지역성을 이용하기 위한 뱅크 선택 메커니즘을 가진 고성능 저전력 캐쉬 구조를 제안하였다. 제안하는 캐쉬 시스템은 다른 블록 크기와 다른 연관도를 가지는 두개의 캐쉬로 구성되어 진다. 즉 작은 블록 크기를 지원하는 직접사상 구조의 주 캐쉬(main direct-mapped cache)와 큰 블록을 지원하는 완전연관 버퍼 (fully associative buffer)로 구성되어 진다. 특히 주 캐쉬는 저전력을 위해 2-뱅크로 구성되며, 완전연관 버퍼에서 선택되어진 작은 블록은 제안된 뱅크 선택 알고리즘에 의해 주 캐쉬의 뱅크에 저장된다. 제안된 뱅크 선택 알고리즘과 3비트 상태 비트를 이용하여 시간적 지역성이 높은 데이터들을 주 캐쉬에 선택적으로 저장함으로써 고성능의 효과를 얻을 수 있었다. 제안된 알고리즘은 또한 충돌 미스 (conflict miss)와 캐쉬 오염 (cache pollution)을 효과적으로 줄여준다. 시뮬레이션 결과에 따르면, 평균 접근 실패율의 경우 Mibench 응용군에 대해 Victim 캐쉬에 비해 23%, STAS 캐쉬에 비해 32%의 감소효과를 보여준다. 평균 메모리 접근 시간의 경우 Victim 캐쉬에 비해 14%, STAS 캐쉬에 비해 18%의 감소효과를 얻을 수 있었다. 에너지 소비의 관점에서도 제안된 캐쉬 시스템은 Victim 캐쉬와 STAS 캐쉬에 비해 약 10% 감소 효과를 얻을 수 있었다.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2002년도 ITC-CSCC -1
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• pp.184-187
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• 2002

Two-dimensional (2-D) X-ray computerized tomography (CT) equipments are widely used in industrial and medical fields, and nowadays studies on reconstruction algorithm for 3-D cone-beam acquisition systems are active for better utilization. The authors recent-By have proposed a fast reconstruction aigorithm using tree-structured filter bank for 2-D C1, and shown the algorithm is applicable to an approximate reconstruction of 3-D CT. For exact 3-D CT reconstruction, however, we have to backproject 1-D signal into 3-D space. This paper proposes a fast implementation method for this back-projection by use of tree-structured filter bank. and shows the proposed method works approximately 700 times faster than the direct one with almost same reconstruction image quality.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.87-94
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• 2020

The paper aims to investigate the impact of presenting statements of cash flow using the direct method and the indirect method on loan decision by credit officers at Vietnamese banks. The data was collected from 150 credit officers of commercial banks in Vietnam based on the questionnaire about making loan decision when the cash flow statement is presented in different methods, namely, direct and indirect methods. This research uses T-tests to check whether using the direct or indirect method affects the accurate calculation of loan criteria, affects the loan decision by credit officers, and compare these two methods in the aspects of information provision. The research has pointed out that: 1) the direct method helps the calculation of indicators related to loans more accurately; 2) credit officers say that, while the direct method of presenting cash flow statement provides clearer information, the use of either the direct method or the indirect method does not affect the banks' loan decision. Since then, the author recommends that cash flow statements should be provided with information in a direct method to present the information needed for loan decision more accurately so as to improve the quality of cash flow statement.

• Parasites, Hosts and Diseases
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• 제56권1호
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• pp.87-91
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• 2018

Morphological and molecular characteristics of spirometrid tapeworms, Spirometra decipiens, were studied, which were recovered from a heavily infected stray cat road-killed in Eumseong-gun, Chungcheongbuk-do (Province), the Republic of Korea (=Korea). A total of 134 scolices and many broken immature and mature proglottids of Spirometra tapeworms were collected from the small intestine of the cat. Morphological observations were based on 116 specimens. The scolex was 22.8-32.6 mm (27.4 mm in average) in length and small spoon-shape with 2 distinct bothria. The uterus was coiled 3-4 times, the end of the uterus was ball-shaped, and the vaginal aperture shaped as a crescent moon was closer to the cirrus aperture than to the uterine aperture. PCR amplification and direct sequencing of the cox1 target fragment (377 bp in length and corresponding to positions 769-1,146 bp of the cox1 gene) were performed using total genomic DNA extracted from 134 specimens. The cox1 sequences (377 bp) of the specimens showed 99.0% similarity to the reference sequence of S. decipiens and 89.3% similarity to the reference sequence of S. erinaceieuropaei. In the present study, we report a stray cat heavily infected with S. decipiens identified by mitochondrial cox1 sequence analysis and morphological examinations of the adult worms.