• The Journal of Asian Finance, Economics and Business
• /
• 제7권2호
• /
• pp.119-129
• /
• 2020

The main purpose of this study is to examine the impact of intellectual capital disclosure (ICD) on firm performance in the pharmaceutical and chemical industry of Bangladesh. In this study, 21 listed pharmaceutical and chemical companies have been selected as sample for 2016 and 2017. This study used the intellectual capital disclosure index developed by Rahman, Sobhan, and Islam. Return on assets and return on equity have been used as the proxy variable of firm performance. In this study, content analysis is performed to assess the level of disclosure regarding intellectual capital and pooled cross-sectional analysis is used to assess the relationship between ICD and firm performance. The study has found a positive and significant relationship between ICD and firm performance. Besides, an in-depth analysis of this study shows that all the components of ICD namely internal capital disclosure, external capital disclosure, and human capital disclosure are also positively and significantly associated with firm performance. The study suggests the development of an intellectual capital disclosure framework by the regulatory authority for mandatory compliance. This will improve the quality and quantity of ICD in the annual reports. Besides, firms should more emphasize on ICD which will help to improve their performance.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권10호
• /
• pp.959-968
• /
• 2020

Research underlined that Small and Medium Enterprises' performance is enhanced by different types of innovation capabilities. This research tends to present a comprehensive model to explain the relationship between innovation capabilities and SMEs' financial and operational performance. Specifically, this study tends to achieve three objectives: explores the set of product, process, organizational and marketing innovation capabilities possessed by owners/managers of SMEs and their impact on Chinese manufacturing SMEs' operational and financial performance dimensions, identify the determinants of innovation capabilities, and determine the contextual factors that moderate innovation capabilities and SMEs' performance. This research employed a qualitative research method using in-depth interviews with eight owners/managers of Chinese manufacturing SMEs. Research findings revealed that product and marketing innovation capabilities have a significant impact on SMEs' financial performance while process and organizational innovation capabilities positively influence SMEs' operational performance. The major determinants of innovation capabilities involved availability of sufficient organizational resources, entrepreneurial orientation, knowledge development and external networks. The contextual moderating factors on the relationship between innovation capabilities and SMEs' performance involved internal factors which are: SME size, SMEs' owner/manager work experience, entrepreneurial mindset; and external factors: market dynamism and cooperation strategies. This paper ends by drawing some concluding remarks and proposing future research avenues.

• 한국정보통신학회:학술대회논문집
• /
• 한국해양정보통신학회 2005년도 춘계종합학술대회
• /
• pp.547-550
• /
• 2005

본 논문에서는 기존의 하드디스크가 가지고 있는 단점을 개선하기 위하여 반도체 소자인 Flash Memory를 이용한 ATA 버스 방식의 Flash Memory Drive를 설계 및 구현하고 성능을 평가하였다. 일반적인 하드디스크의 경우, 외부의 충격에 비교적 민감하며 이로 인해 데이터의 손상이나 디스크의 오류가 발생되게 된다. 또한 내부적인 구조로 인하여 구동 시 많은 전류를 필요로 하며 경량화에 어려움이 있다. 그러나 반도체 소자인 Flash Memory를 이용하여 하드디스크를 제작하게 되면 소전류로도 구동이 가능하며 경량화가 가능할 뿐만 아니라 특히 외부의 충격에 강하므로 자동차, 선박, 산업용과 더불어 군사용으로의 활용이 가능할 것으로 기대된다.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권12호
• /
• pp.371-376
• /
• 2021

The article analyzes the impact of factors affecting the internal control system of chemical enterprises in Vietnam, providing more empirical evidence on factors affecting the system of internal control. Research data is collected in the form of face-to-face interviews and email interviews with managers and employees working in different positions, managers at all levels, chief accountants, and accountants of 52 chemical enterprises in Vietnam. The survey results collected 310 questionnaires. After eliminating the invalid questionnaires due to many blank cells, the authors chose to use 297 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that Business Strategy, Organizational Structure, Organization's perception of the instability of the external environment, and Organizational culture are the factors that positively affect the internal control system of chemical enterprises. This can be explained that, for chemical enterprises, Business strategy, Organizational structure, Organization's perception of the instability of the external environment, and Good organizational culture will positively impact the internal control system of chemical enterprises. Based on the research results, the authors have proposed recommendations to enhance the effectiveness of the internal control system of chemical enterprises in Vietnam, thereby contributing to improving the performance of enterprises in the chemical Vietnamese.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권1호
• /
• pp.343-352
• /
• 2021

This study aims to identify the impact of the audit approach based on business risks (i.e., external environment risk, operations risk, information risk) in reducing unsystematic risks (i.e., operational risk, credit risk, liquidity risk, capital risk, and administrative risk) in Jordanian banks. To reduce the effect of unsystematic risks and, thus, improve banking performance, an audit approach based on business risks has emerged. To achieve the objectives, this study relied on descriptive statistics and the regression approach to study twenty-five Jordanian banks. The researcher used the intentional sampling method represented by employees of the accounting, financial and control departments in Jordanian banks. Seventeen banks contributed to the study, with a percentage of 68%, totaling 356 employees. A questionnaire was designed to obtain the data, and due to homogeneity among the sampling members, a purposive sample was drawn and 300 questionnaires were distributed. The results of the study found a statistically significant effect of the audit approach based on business risks with its combined dimensions on reducing unsystematic risks in Jordanian banks. The results of the study also found a statistically significant effect of the business risk-based audit approach with its combined dimensions on reducing operational risks in Jordanian banks.

• 수산경영론집
• /
• 제53권1호
• /
• pp.73-84
• /
• 2022

The purpose of this study is the impact of national fishing port investment and typhoons on fisheries disaster damage. The dependent variables were the amount of damage to fishing ports, fishing boats, fisheries enhancement, external facilities, mooring facilities, functional facilities, fishing port and typhoons. The analysis period is from 2002 to 2018. Since the error term is in a simultaneous correlation, it was efficiently estimated by analyzing it with a seemingly unrelated regression (SUR) method. As a result of the analysis, external facilities have not significance to all models. Investing in mooring facilities increased the amount of damage to fishing ports for five years. Investing in functional facilities reduced the amount of damage to fishing ports and aquaculture over five years. Typhoons have significance to all models, and the amount of damage increased every time a typhoon occurred. Based on these results, as the influence of typhoons increases, it seems necessary to establish preventive measures. Timely investment and maintenance to enable the role and function of national fishing ports are considered important.

• 유통과학연구
• /
• 제20권10호
• /
• pp.51-60
• /
• 2022

Purpose: The aim of this research is to study 1) the effects of internal factors (technological capability and entrepreneurial orientation) that affect Thailand's hotel business network capability. 2) the effects of external factors (government policy and trust relationship) that affect Thailand's hotel business network capability. 3) the impact of network capability on the firm performance. 4) the moderating effect of absorptive capacity between network capability and firm performance. Research design, data and methodology: The test model collected data from a mail survey of 164 hotel businesses in Thailand. The correlation and multiple regression were adopted to analyze and test the proposed hypotheses. Results: Interestingly, technological capability, entrepreneurship orientation, and trust relationship have a direct impact on network capability. However, network capability still does not have a significant relationship with firm performance in all dimensions. Surprisingly, the absorptive capacity does not have a moderating effect on the relationship of network capability on firm performance of hotel businesses in Thailand. Conclusions: This research found that the hotel business should focus on analyzing the external and internal environment as it affects network building, which will guide the creation of strategies for further increasing hotel distribution channels and competitive advantage.

• Asia pacific journal of information systems
• /
• 제30권1호
• /
• pp.167-187
• /
• 2020

College students experience more cyber bullying than youth and cyber bullying on college students may be more harmful than youth. But many studies of cyber bullying have been conducted in youth, but little has been studied for college students. Therefore, this study investigated the negative effects of college students' cyber bullying experience on cognitive processing ability and emotional states. The social support of friends has a buffering effect that prevents stress and reduces the influence on external damage in stressful situations. But the impact of parental social support is controversial. Traditionally, the social support of parents has been claimed to mitigate the negative effects of external damage. Recently, however, it has been argued that parental social support, without considering the independence and autonomy needs of college students, does not alleviate the negative effects. Therefore, this study examined how the social support of friends and parents moderate the negative impact of cyber bullying. The results show that the more college students experience cyber bullying, the lower their cognitive processing ability and emotional states. And, the higher the social support of friends, the lower the harmful impacts of cyber bullying on cognitive processing ability and emotional states. But, the higher the social support of parents, the higher the harmful impacts of cyber bullying on cognitive processing ability and emotional states.

• 항공우주시스템공학회지
• /
• 제13권2호
• /
• pp.19-25
• /
• 2019

구조물의 충격 위치 검출을 위해 본 연구그룹에서는 압전 페인트 센서를 연구하고 있다. 압전 페인트는 고주파 신호 및 충격에 민감한 특성으로 인하여 충격 감지에 사용할 수 있다. 또한, 압전 페인트 센서는 세라믹 센서가 적용될 수 없는 곡선 또는 복잡한 구조에 코팅될 수 있으며 외부 전원을 필요로 하지 않는다. 충격을 검출하기 위해 모자이크 패턴 전극을 시험편 위에 코팅하였고, 충격 신호는 충격이 발생한 전극부에서 얻을 수 있었다. 보다 더 정확한 충격 위치 검출을 위해서는 전극을 더 많은 부분으로 나누어 해당 전극부로부터 충격 데이터 수집이 필요하다. 본 연구에서는, 데이터 수집을 위하여 가볍고 저렴한 간단한 멀티채널 데이터 수집 시스템을 개발하였다. ARM Cortex-M3의 UART 통신을 이용하여 총 4채널의 데이터를 수집하였다.

• 한국생산제조학회지
• /
• 제7권1호
• /
• pp.75-81
• /
• 1998

We have studied internal quality including chemical compositions, microscopic structure and nonmetallic inclusion of test materials. We have analyzed tensile strength value, hardness value, impact value etc. In analyzing internal quality, all of the test materials showed typical ferrite+pearlite structure. But nonmetallic inclusion showed oxide and sulfide inclusions in medium carbon steels, and sulfide inclusion is S-free cutting steels. In ca+ S-free cutting steels, the calcium aluminate and sulfide complex inclusion had low-melting points as deformation of sulfide and oxide inclusion is existed. It was found that tensile strength and hardness give maximum value in medium carbon steels, where as minimum in Ca + -free cutting steels. But values of elongation, reduction of area impact are reverse. Fracture surface of impact specimen is ductile in free cutting steels but brittle in medium cabon steels.