• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.89-97
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• 2020

This study was conducted to examine how independent audit firms in Vietnam understand and use risk based audit approach (RBAA) in audit practice. To answer the research questions, the researchers used primary and secondary data collected from 2018 to 2019. The results from the interview survey showed that audit firms were aware of the advantages of adopting RBAA. However, RBAA is practiced to a moderate extent by audit firms in Vietnam. Big 4 audit firms use RBAA more popularly than Non-Big 4 audit firms. The causes of the difference are the disadvantages of adopting RBAA and client's characteristics such as relevant guideline, audit fees, auditors' knowledge and experience. Besides, the study investigated factors impacting on the RBAA adoption by distributing a questionnaire to 246 auditors of 126 audit firms in Vietnam. A set of statistical appropriate methods where used through SPSS software version 22.0. The results indicated that there were six factors influencing RBAA adoption including: Auditor's ability, Technological development, Audit fees, auditors' motivation, Audit time and client's risk. Of which, auditor's ability and technological development are factors that have the most significant and positive impacts on the adoption of RBAA. Additional implications were argued in the final section of this study.

• Proceedings of the Korean Society For Composite Materials Conference
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• 2001.05a
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• pp.23-28
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• 2001

Since non-corrosive Fiber Reinforced Polymer(FRP) tendons have been in increasing use for underground and coastal structures constantly contacted with fresh water or sea water because of their superiority to metallic ones in corrosion-resistance, new non-metallic anchoring system for FRP tendons has been developed and investigated to verify the effectiveness of tendon force, which consist of mainly FRP pipes and Highly Expansive Mortar(HEM). The major factors considered in this experiment were expansive pressures of HEM during its hydration, sleeve lengths and types, and anchoring methods of tendon. New anchoring system were investigated from the pull-out tests. The pull-out procedures of the FRP tendons in the various pipe filled with HEM were analyzed and improved ideas were suggested to develop novel non-metallic anchoring system for FRP tendons The pull-out tests for the FRP tendon and new non-metallic anchoring system were conducted. The results show that non-metallic anchoring system for the FRP tendon has been more stablized due to the gradual expansive pressrure of HEM, as tims goes. Since tile lower stiffness of FRP pipes causes the weakness of anchoring force, it requires the increase of stiffness using a carbon fiber or an increased section area.

• The Journal of the Korea Contents Association
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• v.6 no.7
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• pp.31-41
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• 2006

This study is to analyze the effect of compatibility of information characteristics and information technology structure on AIS performance. This used financial and non-financial factors as the characteristics of management accounting information and used information technology structure as centralization and decentralization classified by Ahtuv et.(1989) and Fiedler et.(1996). 425 sampling companies are selected randomly and 137 of them were used in this study. The results of this study are as follows. First, In compatibility analysis between the characteristics of management accounting information and information technology structure, in case of companies which have centralized data process system, AIS performance of companies which use financial information is higher than that of companies which use non-financial information. However, no meaningful results show statistically. in case of companies which have decentralized data process system, AIS performance of companies which use non-financial information is higher than that of companies which use financial information. Also the statistical results show the meaning at the p. < 0.01.

• Proceedings of the Korea Contents Association Conference
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• 2006.05a
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• pp.113-117
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• 2006

This study is to analyze the effect of compatibility of information characteristics and information technology structure on AIS performance. This used financial and non-financial factors as the characteristics of management accounting information and used information technology structure as centralization and decentralization classified by Ahtuv et.(1989) and Fiedler et.(1996). 425 sampling companies are selected randomly and 137 of them were used in this study. The results of this study are as follows. First, In compatibility analysis between the characteristics of management accounting information and information technology structure, in case of companies which have centralized data process system, AIS performance of companies which use financial information is higher than that of companies which use non-financial information. However, no meaningful results show statistically. in case of companies which have decentralized data process system, AIS performance of companies which use non-financial information is higher than that of companies which use financial information. Also the statistical results show the meaning at the p < 0.05.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.901-913
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• 2021

This study examines the factors that influence the actual usage of mobile shopping applications among Generation Y (Gen Y) users in Thailand, determined by behavioral intention, compatibility, perceived cost, perceived ease-of-use, perceived usefulness, perceived risk, and personal innovativeness. The researcher carried out the analysis based on a quantitative approach and used a non-probability sampling as the convenience sampling tool. A total of 502 Gen Y respondents who experienced using the top-four ranking mobile shopping applications in Thailand were invited to participate in the study. The Structural Equation Model (SEM) and Confirmatory Factor Analysis (CFA) were used to analyze the model fit, reliability, and validity of the variables. The primary result revealed that perceived usefulness has the strongest positive significant effect on behavioral intention, followed by personal innovativeness and compatibility. Conversely, the perceived cost has a significant negative influence on behavioral intention. Besides, perceived ease-of-use has a significant positive effect on perceived usefulness. The direct relationship between perceived usefulness and behavioral intention is, however, insignificant. Similarly, the result showed no effect of perceived risk towards behavioral intention. Finally, the result also revealed that behavioral intention determined the actual usage of mobile shopping applications of Gen Y users in Thailand.

• Journal of Soil and Groundwater Environment
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• v.29 no.4
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• pp.21-31
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• 2024

Sumgol in Jeju Island plays a significant role in groundwater recharge due to its permeable hydrogeological characteristics. However, a quantitative assessment of the interrelationship between rainfall characteristics and rainwater inflows into Sumgols has not yet been conducted. Therefore, this study examined the characteristics of rainwater inflow into three Sumgols located in the eastern and western regions of Jeju Island and assessed hydrogeologic factors influencing these inflows. During two rainfall events, the studied locations in Sumgol exhibited different characteristics of rainwater inflows, despite experiencing similar rainfall events. Additionally, the delay time for rainwater to reach the Sumgol locations after the rainfall was influenced more by rainfall intensity than by cumulative amount of rainfall. In Sumgols located in non-volcanic ash soil with low hydraulic conductivity, such as those in agricultural areas, rainwater inflows were observed even with small rainfall and low rainfall intensity. This study suggests that rainfall intensity, soil characteristics, permeability of lava flows, and land use are key factors influencing rainwater inflow into Sumgols, revealing that soil characteristics and the permeability of lava flows have a greater impact on surface runoff than land use.

• Korean Journal of Social Welfare
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• v.42
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• pp.340-371
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• 2000

The paradigm of care for persons with chronic mental illnesses has recently been shifted in Korea from institutionalization to community integration. Numerous changes in the service environment tend to target clients of mental health care organizations while a considerable proportion of people with similar clinical conditions have been institutionalized in various types of organizations whose auspices are other than mental health care. Under the current circumstances in which the subgroup of people, who tend to be socio-economically disadvantaged, has no viable alternative in the community to using such de facto mental health organizations, their chances of deinstitutionalization may decrease. This study thus aims at providing an increased understanding of the characteristics of the users and their service utilization, which in turn enables us to establish differentiated strategies within the current service context. In this study, a survey is conducted on the residential history of those with chronic mental illnesses both in the community and in institutions. Major characteristics of the users of de facto services are investigated along with the extent of their use of various existing mental and non-mental health services. Included is also an examination of the subjects' clinical and individual factors that may influence their use of de facto services. The study findings demonstrate relative disadvantages in deinstitutionalization in a subgroup of the population with chronic mental illnesses under the current mental health policies, and the author suggests intervening strategies specific to this population.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.421-428
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• 2020

The study investigates the causal factors affecting mobile banking services acceptance by customers in Thailand. This study employs quantitative research methodology and non-probability sampling to draw 400 mobile banking users from the population who are the mobile banking users of commercial banks in Thailand. The online questionnaires were used as a research tool to collect data with the Cronbach's alpha coefficient as 0.931. By using the structural equation model to analyze data, the results have shown that service quality, perceived usefulness, perceived ease-of-use, safety in use, and social factors influenced mobile banking services acceptance by customers in Thailand.By checking the harmony with the statistics χ² = 108.618, df. = 86, χ²/df. = 1.263, p-value = .050, CMIN/DF =1.263, GFI = .989, AGFI=.962, TLI= .962, CFI = .976, RMSEA = .037,along with testing the weight factor. In conclusion, the research model was found to be harmonious with the empirical data at the significance level 0.05. The findings of this study suggest that the commercial banks should apply this research to understand the acceptance behavior of mobile banking users, also to determining marketing strategies, identifying opportunities and creating a competitive advantage for their services in the future.

• Journal of Nutrition and Health
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• v.39 no.3
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• pp.299-306
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• 2006

This study was done to investigate the use of nutritional supplements (NS) in Korean elite soccer players using an anonymous questionnaire. NS were classified into health supplements, manufactured health food supplements, chinese medicines & tonic foods, and nutrient supplements. Information was sought on the type of NS and factors that might influence supplement use including selected demographic parameters and health related variables. The data were collected from 241 athletes (aged $24.6{\pm}3.8$ years) in 9 professional soccer club. The prevalence of NS use among the subjects was 81.3%. Health supplements were used most frequently and nutrient supplement drug was the second one. Among the health supplements, weight/muscle gainer and calorie replacement product were most frequently used. Vitamin supplements were most frequently used among all nutrient supplement drugs. Users of NS were higher age (p<0.05) duration of exercise (p<0.05), and income (p<0.05) than non-users. The married (p<0.05) and a member of K-league (p<0.01) tended to have higher prevalence of NS use. The main adviser of NS were family (55.3%) and oneself (39%) instead of coach or sports nutritionist. Although NS use, only 26.2% certainly check up nutritional information on their used NS. Among the subjects, 84.5% of them felt that NS use were improved athletic performance, and 86.5% of them will to keep on taking supplement. These data suggest that a large number of elite soccer players use NS and these players may require education about healthy nutritional supplement practice and on the proper use of nutritional supplements.

• Nuclear Engineering and Technology
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• v.53 no.5
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• pp.1652-1657
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• 2021

Nuclear materials can be utilized not only for peaceful uses, but also for military purposes; hence, the international community has devoted itself to the control, management and safeguarding of nuclear materials. Nuclear materials are of varying degrees of usability for development of nuclear weapons. Thus, several methods for assessing the attractiveness of nuclear materials for nuclear weapons purposes have been proposed. When these methods are applied to unirradiated depleted, natural, and low-enriched uranium (DU, NU, and LEU), they are certainly classified as non-attractive nuclear materials. However, when nuclear material attractiveness is to be evaluated for potential radiological dispersal device (RDD) uses, it is required to develop a different method for the different aspects and factors. In the present study, we derived a novel method for evaluating nuclear material attractiveness for use in RDD development. To this end, the specific activity and dose coefficient were identified as the two sub-factors, and, in consideration of those, the mass causing detrimental health effects was determined to be the main factor impacting on nuclear materials attractiveness. Based on this factor, the attractiveness of unirradiated DU, NU, and LEU for RDD use was qualitatively compared with that of ¹³⁷Cs.