• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.93-98
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• 2022

The article analyzes the impact of factors affecting the use of cost information is examined, which adds to the empirical evidence on the factors affecting the use of cost information in Vietnam's seafood processing firms. 58 seafood processing firms in Vietnam were surveyed using a questionnaire survey of all levels of management, chief accountants, and accountants. A total of 235 questionnaires were gathered for the survey. Because many of the surveys were invalid due to empty cells, the author selected to use 214 questionnaires. The 5-level Likert scale is familiarly used in many studies, so the author also quantifies each factor according to five levels. Quantitative research was carried out with SPSS 25 software. Research results show that 4 factors The function of cost information, cost management, information technology, and management support in the seafood processing industry in Vietnam all have a positive impact on the use of cost information. The author has provided recommendations based on the research findings to expand the use of cost information, consequently helping to improve the performance of Vietnamese seafood processing businesses. Managers must improve a variety of resources, including facilities (software, hardware), people (in-depth training on CAS for administration), departmental awareness, and UCI's ability to assess responsibility and reward in the organization.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.313-324
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• 2022

The Chinese outward foreign direct investment (OFDI) involves various bilateral trade agreements and regional agreements signed between China and other countries. This study examines the impact of Chinese OFDI in ASEAN-5 countries through ASEAN-China Free Trade Agreement (ACFTA) namely Indonesia, Malaysia, Philippines, Singapore, and Thailand from 2000 to 2016. This study attempts to address three research objectives. The first is to examine the motives for China's investment in ASEAN-5. The second is to explore the different impacts of China's investment across countries. The third is to investigate whether the OFDI conducted by state-owned enterprises (SOEs) will produce different impacts on the firm's efficiency score. Using the DEA approach, this study finds evidence that the overall Chinese OFDI is relatively efficient. We find that the estimated efficiency score of this OFDI has improved in pre- and post ACFTA where a higher overall efficiency score was reported when comparing pre- and post ACFTA signing for both SOEs and NSOEs. Finally, China's parent firms' efficiencies showed higher scores among NSOEs compared to SOEs after the signing of ACFTA for all ASEAN countries except Malaysia. We highlight that the country's institutional infrastructure, earlier investment presence, and diplomatic ties help in shaping an effective trade agreement.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.143-156
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• 2022

This article examines the effect of inward foreign direct investments (FDI) on the export performance of micro, small & medium enterprises (MSMEs) in India, and investigates the spillover impact and absorption capacity of the MSMEs sector. For the first time, the researchers applied the intersectoral linkage approach to investigate the matter and used a panel dataset between 2006 and 2017. The coefficients of forward and backward linkages are estimated by using the Rasmussen method, the study employs a basic linear panel data model, followed by various diagnostic tests to identify the problem of heteroscedasticity, autocorrelation / serial correlation, cross-sectional dependencies, multicollinearity, time-individual specific tests, and unobserved effects. The PCSE model was applied for robust standard error and the Hausman-Taylor IV model to check the robustness of the result generated in the linear panel data model. Despite the high prevalence of forward and backward intersectoral connections and the Lack of absorption capacity of local firms, the results show that FDI has little of an impact on the export performance of micro, small, and medium-sized businesses in India. This study adds to the existing literature on determining local firms' spillover effect and absorption capacity in response to inward FDI.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.83-94
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• 2022

The aim of this research is to examine the structural linkages between social responsibility, social capital, competitive advantages, and agricultural enterprise performance in China. This research focused on the role of social capital and competitive advantages in mediating the relationship between CSR and corporate performance. 492 employees from agricultural firms in Xinjiang, China, took part in the study. Confirmatory factor analysis and exploratory factor analysis were used to assess the measurement scales' reliability and validity. The associations between these four variables were investigated using structural equation modeling, and the mediating impact was tested using the Bootstrap method. Corporate social responsibility, social capital, and competitive advantage are all positively related to business performance, according to the findings. According to the results of the mediating effect test social capital and competitive advantage partially mediated the relationship between corporate social responsibility and business success. Unlike earlier research, this study focused on the impact of social responsibility on agricultural enterprise performance in impoverished rural areas. The findings of this study, in particular, benefit agricultural company management by revealing the role of social capital and competitive advantage in mediating the relationship between corporate social responsibility and business performance.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.11-22
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• 2022

The iron and steel sector is caught between two worlds: "carbon reduction" and "development." The goal of this study is to show that optimizing asset structure to boost intangible assets, particularly brand assets, is a viable strategy to achieve low-carbon development. This study uses panel data from 38 A-share companies in China's iron and steel industry from 2010 to 2020, as well as World Brand Lab data, to create a comprehensive impact index of enterprise value from the standpoint of an asset structure optimization, and to test the impact of intangible assets and brand equity on enterprise value. The findings show that: the asset structure of iron and steel enterprises is closely related to enterprise value, implying that iron and steel industry development necessitates a transformation of quantity control and quality improvement; the proportion of intangible assets in the asset structure of iron and steel enterprises plays a positive and critical role in enterprise value under surplus conditions. The iron and steel industry begins to shift from tangible to intangible assets; there is heterogeneity in the iron and steel industry transformation. Given certain technological levels, the share of brand assets contributes significantly to the increase in enterprise value.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.325-333
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• 2022

This study examined the influence of three elements of individual entrepreneurial orientation (IEO), namely innovativeness, risk-taking, and proactiveness on the performance of small and medium enterprises (SMEs). It is worth noting that SMEs have experienced low productivity, low profit, and low performance during the COVID-19 pandemic era. Although several studies have shown that entrepreneurial orientation (EO) is a key factor of company performance, few have focused on IEO. This study employed a quantitative research design because all variables were measurable. It used a questionnaire to survey 384 SMEs in the service sector and employed structural equation modeling (SEM) in data analysis. The findings suggested that SMEs' performance was influenced by risk-taking and proactiveness. This could be related to the fact that SMEs have a less formal structure, allowing owner-managers to take risks and make quick decisions. Furthermore, high performance was ensured by being very sensitive to market trends and changes in the business environment. Innovativeness was not a significant factor in influencing the performance of SMEs. Perhaps it was rather difficult for SME owner-managers to be innovative due to the lack of various resources. This study successfully re-confirmed the effect of IEO on business performance and highlighted the importance of risk-taking and proactiveness in improving the performance of SMEs.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.1
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• pp.299-310
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• 2022

Environmental protection has been infused into the development of numerous fields by the Chinese government. The government's implementation of green development has also shifted its focus to green transformation and governance of highpolluting companies. In the context of green and sustainable development, this study employs DEA data envelopment analysis to compare the operating efficiency of listed firms that implemented Green Mergers and Acquisitions (M&A) in China in 2018. The conclusions of this study are as follows: First, China's green M&A enterprises are unevenly dispersed among the country's east, middle, and western regions. Second, compared to before the implementation of Green M&A, operational efficiency has improved in most industries. Third, the difference in Green M&A across industries is generally favorable, showing that most organizations have improved their operational performance as a result of Green M&A implementation. In 2018, however, the gap in operating efficiency is more negative. Fourth, whereas the eastern and western areas' operational efficiency has improved as a result of Green M&A, the central region's has not. Based on this conclusion, this study makes recommendations for China's future sustainable development of heavily polluted firms.

• International Journal of Computer Science & Network Security
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• v.24 no.1
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• pp.140-150
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• 2024

Database-as-a-Service is one of the prime services provided by Cloud Computing. It provides data storage and management services to individuals, enterprises and organizations on pay and uses basis. In which any enterprise or organization can outsource its databases to the Cloud Service Provider (CSP) and query the data whenever and wherever required through any devices connected to the internet. The advantage of this service is that enterprises or organizations can reduce the cost of establishing and maintaining infrastructure locally. However, there exist some database security, privacychallenges and query performance issues to access data, to overcome these issues, in our recent research, developed a database security model using a deterministic encryption scheme, which improved query execution performance and database security level.As this model is implemented using a deterministic encryption scheme, it may suffer from chosen plain text attack, to overcome this issue. In this paper, we proposed a new model for cloud database security using nondeterministic encryption, order preserving encryption, homomorphic encryptionand database distribution schemes, andour proposed model supports execution of queries with equality check, range condition and aggregate operations on encrypted cloud database without decryption. This model is more secure with optimal query execution performance.

• Journal of Distribution Science
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• v.5 no.1
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• pp.89-105
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• 2007

The apartment market in korea is rapidly changing from the producer-oriented market to the customer-oriented market. This means the user's perception of the apartment changed, so the pattern of purchase also changed. The apartment house enterprises should use the method of well grasping the purchase intention of the customers, and then satisfying buyer's need to study the marketing strategy. Seeing from the circumstances, the purpose of study is not just the real estate, and on the basic of preceding studies about the marketing field also should analysis what kind of influence the housing environment gives to the standard of the housing value and housing satisfaction, and what kind of influence the standard of the housing choice criteria gives to housing value, housing satisfaction and Repurchase Intention, and what kind of influence this kind of housing value and housing satisfaction gives to the Repurchase Intention. And also should give some suggestions for strengthening the competitiveness of the apartment house enterprises later.

• Journal of Distribution Science
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• v.15 no.4
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• pp.41-57
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• 2017

Purpose - With the growth of the duty free shop field and an increase in the executive interest in it, it becomes necessary to examine if PBZ (1988) SERVQUAL could be applied to duty free shop service reflecting on this increased interest and the importance of marketing strategy alternative managing multinational customers. Therefore, the present research focused on the comparison of Korean and Chinese consumers. We examined how service quality would affect relationship quality and customer loyalty. Research design, data, and methodology - Surveys were distributed to 235 Korean and 220 Chinese consumers who have visited a Korean duty free shop. We analyzed frequency analysis, mean difference analysis, and reliability analysis, exploratory factor analysis, confirmatory factor analysis, structural equation model analysis, and multi-group analysis. Results - First, perceived tangibles, responsiveness, empathy, assurance, price benefits, product diversity, and IT convenience of duty free shop service all appeared to be positive effect on customer satisfaction; at the same time, only tangibles, responsiveness, empathy, assurance, and price benefits positively affected customer trust. Secondly, customer satisfaction and trust that are the components of the relationship quality appeared to be positive effect on customer loyalty. Thirdly, customers' satisfaction was found to play a full mediating role effect among all of the service quality factors with customer loyalty; however, customer trust was found to have the mediating effects only with tangibles, empathy, assurance, and price benefits. Fourthly, we found a difference between how service quality influences relationship quality and how service quality influences customer loyalty as a function of different nationality. As a result, it appeared that price benefits and IT convenience affected customer satisfaction more among Koreans than among Chinese. Finally, it appeared that customer satisfaction and trust affected customer loyalty more among Chinese than among Koreans. Conclusions - The results of this study contribute to the theoretical knowledge, but also provide strategic alternatives to enhance differentiation, international competence of enterprises led by duty free shop and service quality improvement and customer loyalty of enterprises are drawn as a foundation for constructing international customer relationship in future global era.