• The Journal of Asian Finance, Economics and Business
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• 제9권9호
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• pp.327-337
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• 2022

The purpose of this study is to determine the direction and significance of variables influencing small and medium enterprises (SMEs) decisions regarding accounting policy in Vietnam. Research data was collected through a survey of 296 subjects, including chief accountants, accountants, managers, and lecturers with practical experience in accounting work at enterprises. With the help of specialized software SPSS, determining the impact of factors on the choice of accounting policy of enterprises is done through a multivariate regression model with control tools Cronbach's alpha determination, EFA factor analysis, and Pearson correlation analysis. Research results show that there are seven factors affecting the choice of accounting policy in Vietnamese SMEs; in which, the factors information technology, legal environment, information demand, manager's awareness, and accounting qualification have a positive impact; and two factors are tax pressure, and financial leverage have a negative impact on accounting policy choice. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our research shows that accounting's psychological factor does not affect the accounting policy choice. This is consistent with the characteristics of SMEs in Vietnam because the role of accountants is not appreciated in the business.

• 한국정보시스템학회지:정보시스템연구
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• 제33권1호
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• pp.133-157
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• 2024

Purpose The purpose of this study is to identify the utility and sacrifice factors of paid membership in domestic e-commerce based on the value-based acceptance model, and to determine its impact on perceived value and intention to continue using e-commerce. Design/methodology/approach This study confirmed the perceived benefits and sacrifice factors of e-commerce paid membership through in-depth interviews, and verified the research model through an online survey. Findings The study identifies seven perceived benefit factors(differentiation, enjoyment, sharing, point benefit, discount benefit, contents benefit, and delivery benefit) and three perceived sacrifice factors(fee, opportunity loss, complexity). Structural model verification reveals that discount benefit, delivery benefit, and opportunity loss significantly impact the perceived value in Coupang Rocket Wow, while discount benefit, point benefit, and fee significantly influence the perceived value in Naver Plus membership. The perceived value of both memberships positively influences the intention to continue using the respective e-commerce platforms. A comparison highlights a significant difference in the impact of opportunity loss on perceived value between Coupang Rocket Wow and Naver Plus memberships.

• 환경영향평가
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• 제10권4호
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• pp.297-304
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• 2001

Recently the road traffic noise has appeared as a significant environmental issue because of dramatic increase of vehicles and expansion of newly constructed road. Therefore, this study proposes the method that improves prediction factors and models through analysis of the existing road traffic noise prediction model. Prediction factors can be improved by establishing guideline for diffraction attenuation and applying daily traffic discharge, peak traffic discharge, and average traveling speed through an analysis of level service. Prediction must be made by periods of one or five years during 20 years. Prediction models also can be improved to include better prediction model through setting the database, establishing functional relation between physical properties and noise levels by acoustic analysis, and developing models for road traffic noise prediction in residential areas.

• 한국정보시스템학회:학술대회논문집
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• 한국정보시스템학회 2005년도 춘계학술대회 발표 논문집
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• pp.329-347
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• 2005

As the electronic market grows, the vendors establish internet shopping mall with a plenty of electronic catalogs and prepare to respond rapid electronic market growth. Consequently, building attractable electronic catalogs is very important to give a customer satisfaction. Based on prior researches, this study suggest a research model to understand the factors of electronic catalogs and their impact on the customer's relationship quality. As a result, this study confirmed that accuracy, timeless, interaction, presentation, and information structure of electronic catalog were important factors. And their impact on the customer satisfaction and trust were proved to be substantial. These results will contribute to provide implicit guidelines to the developers of internet shopping malls.

• 한국품질경영학회:학술대회논문집
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• 한국품질경영학회 2010년도 춘계학술대회
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• pp.62-66
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• 2010

Company which produce the latest plastic products of survival dimension for competitive power security productivity elevation activity hard do. But enterprises is lacking value elevation activity that customer among product special quality is thinking heftily and isn't grasping well adjusted impact factors. So, addition quality failure cost is produced. In this research, investigated impact factor and factors influencing most heftily in quality for productivity elevation. As a result, present example that serve to control well importance benevolence.

• 한국콘크리트학회:학술대회논문집
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• 한국콘크리트학회 2010년도 춘계 학술대회 제22권1호
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• pp.61-62
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• 2010

본 연구에서는 1995년부터~2007년까지 한국시설안전공단에서 시행한 정밀안전보고서를 데이터 베이스화한 자료를 이용하여 통계적 방법으로 분석하였다. 대상교량은 총 36개소의 충격계수를 지간장별, 상부구조별, 고유진동수별로 분류하였다. 철도교 설계기준과 외국의 교량 설계시방서의 충격계수 산정식을 비교 검토하고 국가별 설계기준과 조사된 대상교량의 고유진동수와 충격계수를 분석하였다.

• 대한안전경영과학회지
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• 제11권2호
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• pp.223-233
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• 2009

This study was aimed at analyzing the structural relationship among such factors as industrial environment, technological cooperation, technological innovation performance and management performance that are essential to technological innovation of small and medium-sized companies. For this aim, an analysis was conducted to determine which of the factors in industrial environment has impact on technological cooperation of small and medium-sized companies. An empirical analysis was also performance to find what kind of effects the technological cooperation may have on technological innovation and management performance. From the analyses, it became known that: first, changes in industrial environment have influence on technical cooperation factors including production technology, technical information, technical manpower and fund for technology that are assorted by means of factorial analysis; second, the technological cooperation of small and medium-sized companies has impact on their technological innovation performance; and third, the technological cooperation of small and medium-sized companies has impact on management performance.

• 품질경영학회지
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• 제41권1호
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• pp.95-108
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• 2013

Purpose: The purpose of this study is to identify the impact of TQM dimensions through service recovery justice on service quality and customer satisfaction. Methods: This study employed structural equation modeling methodology analyzing 265 samples collected. Results: This study found that TQM related factors had positive influence on service recovery justice in general. In specific, top management leadership and employee participation are the most important factors for the service recovery justice. Conclusion: This study reveals that service recovery justice has the positive impact on both service quality and customer satisfaction.

• Journal of Biosystems Engineering
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• 제22권1호
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• pp.41-48
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• 1997

A nondestructive quality inspection technique using acoustic impulse response method was studied to investigate the feasibility of egg shell inspection. An experimental system was built to generate impact force, to measure the response signal and to analyze the frequency spectrum. This system includes an impulse generating unit, an egg holding seat, a microphone with preamplifier, and a digital oscilloscope connected to Personal Computer by RS-232C interface. The factors such as impulse generating method, egg holding method, and sensor location were evaluated by analyzing the power spectrum density of the measured signal. The results obtained are summarized as follows : 1. From the sampled eggs, the proper conditions for detecting damaged eggs were found as followings; ceramic for the impact ball material, rubber for egg seat material, 20 degrees for an impact angle of pendulum, 10mm for the distance between egg and sensor, the sharp side for impacting part, and 180 degrees for the location of sensor. 2. Examination of the Fourier transformed analysis in beth normal and damaged eggs revealed that those factors such as the resonant frequency, a number of peak frequencies and the magnitude of power spectrum were important to detect damaged eggs.

• 환경영향평가
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• 제20권4호
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• pp.455-464
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• 2011

The purpose of this study is to clarify correlations between soil environments and the growth of trees in forests and thereon analyze effects of seasonal changes in such environments on such growth. To determine seasonal factors of soil affecting the Tree Vitality of Pinus thunbergii, first of all, the study designated the Tree Vitality as a dependent variable and soil hardness, moisture, pH, K, Na, Mg and Ca as independent variables. Then the study performed Pearson's coefficient analysis. To clarify what soil factors influence the seasonal growth of Pinus thunbergii multiple regression analysis is carried out, and findings are as follow; the growth of Pinus thunbergii was basically influenced by pH, followed by soil hardness in spring, K, followed by moisture in summer, and by soil hardness in winter. However, no soil factors affected the vitality at the significance level of 5% for t.