• 제목/요약/키워드: Latent variables

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Cultural Factors Affecting Tendency of Ethical Decision-Making by Accounting Students: An Empirical Study in Vietnam

  • DOAN, Nga Thanh;TA, Trang Thu;CHU, Ha Thi Thanh;LE, Anh Thi Quynh;LE, May Thi;PHAM, Tuan Hoang;VUONG, Thao Thu
    • The Journal of Asian Finance, Economics and Business
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    • 제9권2호
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    • pp.159-168
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    • 2022
  • The purpose of this study is to look at the precise direction and magnitude of cultural elements such as education, gender, power distance, and risk-taking proclivity on ethical decision-making. Data was collected from 194 interviewees in three groups: general business students, accounting major students, and professional auditors in Vietnam. The path analysis is used to test the impact of cultural factors on ethical awareness, ethical judgment, and ethical intention in different dubious scenarios at the personal level as independent variables, intermediate variables, and moderating variables. The metric is the percentage of respondents who believe a particular behavior is unethical based on a set of ethical principles. The researchers used SPSS AMOS software to conduct a confirmatory factor survey to evaluate the convergent and discriminant validity of latent variables. The results show differences between the two groups of students and professionals on these measures, suggesting that all of the four factors have an effect on ethical decision-making. Based on research results, some recommendations are proposed related to the four factors to improve the ethics of future generations of auditors in Vietnam. This study also contributes to the theory of culture in particular and cultural interference in general in the field of accounting-auditing in Vietnam in the process of international integration.

Impact of Leader-Member Relationship Quality on Job Satisfaction, Innovation and Operational Performance: A Case in Vietnam

  • NGUYEN, Thanh Hung
    • The Journal of Asian Finance, Economics and Business
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    • 제7권6호
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    • pp.449-456
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    • 2020
  • This study examines the relation between the quality of leader-member relationship and operational performance of processing enterprises employees in Vietnam, while job satisfaction and innovation are as a mediator variable. In depth interviews are first conducted with five managers and professional workers in five processing enterprises to determine the latent variables and build the structured questionnaire with observed variables. A quantitative survey with 438 employees and managers from 300 processing enterprises was carried out. The method of exploratory factor analysis (EFA), Cronbach's alpha analysis, and confirmatory factor analysis (CFA) was used to test the reliability, the convergent nature, and the consistency of the concepts. Structural equation modeling (SEM) is used to test the proposed model. The result shows that job satisfaction, innovation and operational performance have positive effects on the quality of leader-member relationship. The relationship between leaders and members had indirect impact on employee's operational performance via their job satisfaction and innovation, which illustrates a mediator role of job satisfaction and innovation for employees' performance. The findings of this study suggest that managers need to focus on developing relationship with employees to improve their satisfaction, innovation and performance.

운전 자세에서 인지되는 시야 개방감에 대한 영향 변수 추론 및 모형화 방법 (Design Variable Selection and Screening for the Perceived Quality Analysis of Front Visibility in Motor Vehicle Design)

  • 오진욱;윤명환
    • 산업공학
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    • 제21권1호
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    • pp.43-50
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    • 2008
  • Understanding consumers' latent desires for product form has now become a critical issue in product design. Accordingly, product development processes is rapidly changing from product-oriented development to user-centered development. Driver visibility is considered as an important element of driving posture packaging in automobile interior design. This study presents a systematic process for driver visibility analysis approached from affective engineering method that provides design variable selection and screening with respect to the image/impression element of the human visibility. Also, the analysis of front visibility, often called the feeling of "openness", in motor vehicle interior design, is selected and practiced a case study using the systematic process proposed in this study. Twenty six participants evaluated the feeling of openness for thirty motor vehicles following the perceived scale of affective design factors. The results showed that variables such as the height of head lining, the height of cluster housing, the gradient of windshield and the volume of A-pillar were the critical design variables which affect the feeling of openness in a motor vehicle.

한국 제조업의 임금결정에 대한 연구 : 외환위기 전·후를 중심으로 (The Study of Korean Manufacturing Industry Wage : Principal Components Regression Analysis)

  • 오유진;박성준;김유섭
    • 노동경제논집
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    • 제28권1호
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    • pp.61-82
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    • 2005
  • 본 연구는 경제 위기 이후 한국 제조업의 산업간 임금격차가 경제위기 이전 그대로 유지되고 있는가의 여부와, 임금을 결정하는 메커니즘이 외환위기를 지나면서 어떻게 변화하였는가에 관하여 분석하였다. 분석에 사용된 자료는 1995년도와 1999년도 노동부의 "임금구조기본통계조사"이고, 주된 계량 기법으로는 요인분석(factor analysis)과 주성분 회귀분석(principal components regression)을 사용하였다. 분석 결과, 제조업의 산업간 임금격차는 더 벌어졌으며 임금결정의 주된 요인도 외환위기 이전에는 개인의 업무능력이었으나 위기 이후에는 사업체의 특성인 것으로 밝혀졌다.

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농촌지역 여성의 대사증후군 발생 위험요인 구조모형 (A Structural Model for the Risk Factors of Metabolic Syndrome in Rural Women)

  • 조남희;권기홍;박상연;천병렬
    • Journal of Korean Biological Nursing Science
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    • 제20권2호
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    • pp.84-91
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    • 2018
  • Purpose: The purpose of this study was to construct and test a structural equation model to investigate the risk factors of metabolic syndrome in rural women. Methods: The raw data in this study was collected from the Korean Genome and Epidemiology Study supervised by the Korea Centers for Disease Control and Prevention from 2005 to 2010. The data included physical examinations and surveys of 1,125 women, who resided in three rural areas of South Korea. The structural model in this study was composed of five latent variables: depression, stress, social support, health behavior, and metabolic syndrome. The structural equation model was used to assess the relationships among the variables. Results: The results of the study showed that depression and stress had direct effects on metabolic syndrome. Social support had a direct effect on health behavior and metabolic syndrome. Also, health behavior had a direct effect on metabolic syndrome. Conclusion: This study may serve as a guideline for interventions and strategies used to reduce metabolic syndrome in rural women.

구조방정식 모형(SEM)을 이용한 축구 요인간 인과관계 분석 (Causal Relationship Analysis of Winning Factors in Football Game : Structural Equation Model)

  • 김주형;장규창;김상혜;박정민;하정훈
    • 산업경영시스템학회지
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    • 제38권2호
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    • pp.101-107
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    • 2015
  • Modern football has transformed into a scientific football based on data. With this trend, various methods for tactics studies and outcome prediction have been developed on the perspective of data analysis. In this paper, we propose a structural equation model for football game. We analyze critical factors that affect to the winning of game except psychological parts and the causal relationship between latent variables and observed variables is statistically verified through the proposed structural equation model. The results show that the Passing ability and the Ball possession affect to the Attack ability, and consequently it has a positive impact on the winning of game.

안전 의식의 결정 요인으로서 핵심 안전 성향 (Core Safety Disposition as a Cause of Safety Consciousness)

  • 박영석;정지희
    • 한국안전학회지
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    • 제34권6호
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    • pp.58-64
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    • 2019
  • Over the past decades there has been a growing body of researches that examines the psychological traits related to safety outcomes. After briefly reviewing the relationships between psychological dispositions and safety outcomes, we empirically examine the relationships with 2 samples of 1,102 participants. Fifteen psychological dispositions (big 5 personality, locus of control, cognitive failure, affection from job and relations, 4 achievement goal orientations, self-efficacy, fatigue, and depression) and four psychological outcomes (safe behavior, unsafe behavior, accidents, and injuries) are examined. After covariance structure modeling variances of safety outcomes are well explained by simple 4 dispositions of consciousness, mastery-approach goal orientation, self-efficacy, and depression. We name them 'core safety disposition', and name four psychological outcomes 'safety consciousness', and the relationships between those latent variables are stronger than between measurement variables. We propose core safety disposition as a cause of safety consciousness, and discuss implications for research and practices.

Work Motive Distribution of Public Universities Lecturers in Hanoi

  • PHAM, Ngoc Thach;BUI, Van Huyen;HA, Dieu Linh;LE, Thi Lan Huong
    • 유통과학연구
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    • 제20권11호
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    • pp.71-78
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    • 2022
  • Purpose: The study aims to investigate the impact of factors affecting the work motive distribution of public universities lecturers in Hanoi. Research design, data and methodology: The questionnaire survey method is applied in this research to analyze the relationship between the variables and verify the hypothesis based on the collected 306 valid questionnaires. The partial least square method structural equation model (PLS-SEM) is used to carry out structural equation modeling to study the relationship between latent variables with reliable tools (SmartPLS 3.0 software). Results: The research results show that the intrisic motivation of the lecturers, the extrisic motivation of the lecturers and the job characteristics of the lecturers all have a positive impact on the motivation of public universities lecturers in Hanoi. In which, intrinsic motivation has the greatest influence on the work motive distribution of lecturers. In addition, the research results also prove that job characteristics affect the work motive distribution of lecturers. This is a new factor in the factors affecting the work motive distribution of public universities lecturers. Conclusion: Based on the research results, the authors propose some recommendations to increase the work motive distribution of public universities lecturers in Hanoi through improving the factors affecting their work motive distribution.

Factors Impacting on Tourism Resilience During the COVID-19 Pandemic: An Empirical Study from Vietnam

  • BUI, Trong Tien Bao;NGO, Thanh Phuong Quynh
    • The Journal of Asian Finance, Economics and Business
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    • 제9권1호
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    • pp.213-218
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    • 2022
  • The study's goal is to determine how factors affecting tourism resilience during the COVID-19 pandemic affect Ho Chi Minh Tourism's ability to respond to changes and disruptions. The model and research hypotheses were tested using Multiple Regression Analysis Models. The statistical findings showed that the tourism resilience components have a significant influence on the tourism resilience in Ho Chi Minh city. The analyses revealed that tourism resilience consisted of four latent dimensions. There are 4 explanatory variables with a significance coefficient < 0.05. Therefore, the variables Economic resilience, Ecological resilience, Institutional resilience, and Social resilience all have a significant impact on tourist resilience, which is consistent with Jamaliah and Powell (2017). The findings have important managerial implications for local governments, as well as factors that contribute to tourism resilience, as they must attempt to adapt to changes and turbulences during a pandemic, ensuring that the tourism system rebounds in the future. The four components of tourist resilience are defined in the theoretical contribution. The findings of the study could serve as a starting point for developing future tourist resilience strategies. Because the application of tourist resilience theory is still relatively new, this study presents two theoretical and methodological contributions.

Korean Welfare Panel Data: A Computational Bayesian Method for Ordered Probit Random Effects Models

  • Lee, Hyejin;Kyung, Minjung
    • Communications for Statistical Applications and Methods
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    • 제21권1호
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    • pp.45-60
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    • 2014
  • We introduce a MCMC sampling for a generalized linear normal random effects model with the ordered probit link function based on latent variables from suitable truncated normal distribution. Such models have proven useful in practice and we have observed numerically reasonable results in the estimation of fixed effects when the random effect term is provided. Applications that utilize Korean Welfare Panel Study data can be difficult to model; subsequently, we find that an ordered probit model with the random effects leads to an improved analyses with more accurate and precise inferences.