• Title/Summary/Keyword: National Accounting

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Analysis of Nursing-related Content Portrayed in Middle and High School Textbooks under the National Common Basic Curriculum in Korea (우리나라 중.고등학교 교과서에 나타난 간호관련 내용분석)

  • Jung, Myun-Sook;Choi, Hyeong-Wook;Li, Dong-Mei
    • Journal of Korean Academy of Nursing
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    • v.40 no.1
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    • pp.33-42
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    • 2010
  • Purpose: The purpose of this study was to analyze nursing-related content in middle, and high school textbooks under the National Common Basic Curriculum in Korea. Methods: Nursing-related content from 43 middle school textbooks and 13 high school textbooks was analyzed. Results: There were 28 items of nursing-related content in the selected textbooks. Among them, 13 items were in the 'nursing activity' area, 6 items were in the 'nurse as an occupation' area, 2 items were in the 'major and career choice' area, 6 items were 'just one word' and 1 item in 'others'. Conclusion: The main nursing related content which portrayed in the middle and high school textbooks were caring for patients (7 items accounting for 46.5%), nurses working in hospitals (6 items accounting for 21.4%). In terms of gender perspective, female nurses (15 items accounting for 53.6%) were most prevalent.

A study on Living Culture of Korea through accounting records written by Song, Whasun at Hongcheon-Up in early 20th century (홍천읍 송화선(宋化善) 장기(掌記)를 통해 본 20세기 초 한국의 생활 문화 연구)

  • Cho, Imsun;Lee, Eunjin
    • Journal of Fashion Business
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    • v.21 no.1
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    • pp.148-165
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    • 2017
  • An assortment of daily supplies have been documented in and accounting book that Hwa-sun Song, a wholesale dealer in Hongcheon, Gangwon-do, sent to Young-hui Sin, a customer. This study analyzed a total of 163 documentations in the accounting book between 1910 to 1916, which includes types of daly supplies, trading volume, and prices, maintained accounting between. Consequently, we are able to indentify companies that produced the applicable goods, names of products, units by which goods were counted, and the lowest and highest prices prevailing, along with kinds of goods patronized in everyday life in Hongcheon in the early 20th century. Paper had the maximum trading volume. The second, most traded were cigarettes, a symbol of the new culture. These were traded under various brand names, such as Kkotpyo, Guksyu, Sanhopyo, Syonghak, and Joil. Foodstuffs, were the third most traded items, including fish, fruits, sugar, Waeddeok, Chilwaeddeok, Color candies and Okchyun candies. Our results indicate that the snack food business had developed since the 19th century. Lighting equipment, oil, candles, matches as well as traditional oil lamps and flints cornered the fourth largest stock being traded. Medications were fifth, with prescriptions written for Insohwan, Hoechyungsan and Siungo, including quinine, a medicine for malaria. Other trades included kitchen appliances such as soup bowls, porcelain bowls, kettles, and drinking cups, and a variety of daily supplies such as mirrors, mats, umbrellas, Geumjiwaemil, hair oil imported from Japan, and soap.

Determinants of Accountants' Loyalty Underlying Investment Management: Evidence from FDI Firms in Thanglong Industrial Park

  • NGUYEN, Dang Huy;HA, Son Tung;TRAN, Manh Linh;NGUYEN, Duc Thang;NGUYEN, Thi Xuan Hong;NGUYEN, Dieu Linh;DO, Duc Tai
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.4
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    • pp.287-297
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    • 2020
  • The research aims to investigate the impact levels of determinants on the loyalty of accountants to FDI firms underlying investment management in Thanglong Industrial Park in Hanoi, Vietnam. We conducted a questionnaire consisting of 31 observation variables with a 5-point Likert scale. Independent variables were measured from 1 "without effect" to 5 "strongly". The method of data collection was done through the survey and subjects are accountants in FDI firms doing business in Thanglong Industrial Park in Hanoi. After checking the information on the votes, there are 120 questionnaires with full information for data entry and analysis, This study employs Cronbach's Alpha test, and regression model. The results show that seven determinants including Working environment, The characteristics of working; Training, promotion prospects and development; Income, Personal characteristic, Collective work together and The method of leading had positive relationships with the loyalty of accountants. Based on the findings, some recommendations are given related to such determinants to improve the loyalty of accountants of FDI firms in general and FDI firms in Thanglong Industrial Park in Hanoi in particular. With which, those firms can enhance performance, reduce financial strain, saving on investment in the recruiting process of new staff, increase profitability to ensure investment management.

The Effect of PCAOB on Auditing Fee (외국회계감독기구의 등록이 감사보수에 미치는 영향)

  • Yoon, Min;Lee, Jin-Soo
    • Journal of Digital Convergence
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    • v.14 no.12
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    • pp.111-120
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    • 2016
  • PCAOB conducts the direct supervision for the PCAOB registered accounting firm. Therefore, if an accounting firm is registered with the PCAOB, it will thoroughly manage for their quality management systems. The registered auditor can be expected to have better quality of the audit. This study carried out the analysis using the audit fee which proxies for audit quality. The results of analysis are as follows. After controlling for foreign accounting firms affiliated status, company size, risky assets, leverage, ROA, and market-related variables, PCAOB is a significant explanatory variable for the audit fees. The results of this study support the hypothesis that PCAOB-registered auditors will provide a good audit quality.

Information Technologies of Accounting and Analysis in Modern Companies

  • Yaremenko, Liudmyla;Hevchuk, Anna;Vuzh, Tetiana;Vashchilina, Elena;Yermolaieva, Maryna
    • International Journal of Computer Science & Network Security
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    • v.21 no.5
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    • pp.151-159
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    • 2021
  • This article addresses the issue of finding optimal solutions using the information technologies of accounting and analysis in modern companies. The aim of the study is to reveal available information technologies for the needs of small, medium and large businesses operating in modern conditions. This goal is achieved by using systematization, comparison, and analysis of information, obtained under the survey and open management statistics. For the first time, the paper systematizes up-to-date information of 2021 about the most popular programs, online services, platforms and cloud services that are used to improve accounting and analytical processes in enterprises of various sizes. The main global trends in software development in terms of COVID-19 pandemic have been identified. In particular, the study defines the countries that occupy the leading positions in the informatization of business processes. An attempt was made to classify information technologies by their use by various volume of businesses. The analysis of research results of the Internet search query frequency regarding the use of information technologies enabled to determine the most popular software products worldwide. The peculiarities of information technologies, their advantages and disadvantages were examined and the common and distinctive features were compared. It was determined that for the new enterprises to implement information technologies, it is necessary to conduct a step-by-step study of all available software products. The software evaluation algorithm was described to help select the optimal software for the specific business processes. The paper also describes the way to solve the problem of using accounting and analysis software for the businesses of a specific kind of activity.

Study on Improving the Data Efficiency in National Defense Financial Information (국방통합재정정보 데이터 효율성 향상 방안 연구)

  • Moon, Jaehun;Kang, Seokjoong;Kim, Dokyoung
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.18 no.7
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    • pp.1764-1776
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    • 2014
  • This study is the context about an introduction of a bookkeeping by double entry & accrual base accounting which is the turning point of National Accounting and defense integrated financial management which is delivered following system Digital Budget Accounting system, in other words about something to do with the improvement of efficiency of financial information data. National defense Integration Financial Information system (NDIFIS) facilitates Project program management and makes the whole process of Defense financial Business manageable in one system. Also, there is a purpose to increase the credibility and transparency of National defense finances by providing internal and external information users with credible financial statements and cost materials. By using data envelopment analysis (DEA) which is a useful method to measuring the efficiency of organization, this study aims to improve the financial information data efficiency by comparing the efficiency of the same type troops and when it comes to the inefficient troops, by offering the certain objective of efficiency.

The Relevance between Investor Relation and Book-Tax Difference Variability (기업설명회와 회계이익-과세소득 차이 변동성 간의 관련성)

  • Kim, Jin-Sep
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.11
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    • pp.637-643
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    • 2017
  • This study analyzed the Quality of Accounting Earning of Investor Relations(IR). For this, we utilized Book-Tax Difference Variability as the proxy of the level of the Quality of Accounting Earning. This study used 2,106 sample data from 2011 to 2016 on the listed firm on KOSPI(Korea Composite Stock Price Index). In short, the study results are as follows. Investor Relation(IR) has a negative relevance with Book-Tax Difference Variability, which agreed with the result of additional analysis using extra sample. According to these results, we can expect that Investor Relations(IR) firms will report more faithful Accounting Earning. This study makes the following fresh contribution to the field. The study result confirms how Investor Relation(IR) affects the Quality of Accounting Earning. We hope that this study will help the development of capital market.

The Effects of Cultural Differences on the Design of Management Accounting Information Systems (첨단 생산기술 도입에 따른 관리회계정보시스템의 변화 : 국가 문화적 차이의 영향)

  • 최종민
    • Journal of the Korean Operations Research and Management Science Society
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    • v.28 no.4
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    • pp.61-84
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    • 2003
  • This study empirically examined the impact of national culture on the amount of information provided by management accounting information systems (MAIS). Two very different cultures, the Korean and Australian cultures, were considered in our study The results showed that the much more flexibility performance information is provided in Korean firms, while the amount of quality performance information and traditional cost control information (TCCI) produced in Australian firms is much more than in Korean firms. However, it was found that in the amount of financial performance information and advanced cost control information (ACCI), there exist no significant differences between Korean firms and Australian firms. We also investigated the effect of the three-way interactions among national culture, level of advanced manufacturing technology (AMT), and information on production performance. The results of this study revealed a significant impact of three-way interactions on the improvement of production performance. In conclusion, we suggest that under high levels of AMT, Korean firms need a large amount of information-based MAIS, while Australian firms require the ACCI and nonfinancial performance information-oriented MAIS.

Determinants Influencing the Conversion of Financial Statements: The Case of Multinational Firms in Vietnam

  • TRAN, Manh Dung;NGO, Thi Tuyet Mai;PHAN, To Uyen;DO, Duc Tai;PHAM, Thi Thuy Hang
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.3
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    • pp.17-27
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    • 2020
  • The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach's Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

Impact of Working Capital Management on Firm's Profitability: Empirical Evidence from Vietnam

  • NGUYEN, Anh Huu;PHAM, Huong Thanh;NGUYEN, Hang Thu
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.3
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    • pp.115-125
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    • 2020
  • This paper investigates the impact of working capital management on the firm's profitability. The research sample includes 119 non-financial listed companies on Vietnam stock market over a period of 9 years from 2010 to 2018. Two statistical approaches include Ordinary least squares (OLS) and fixed effects model (FEM) are employed to address econometric issues and to improve the accuracy of the regression coefficients. The empirical results show the negative and significant impacts of the working capital management, which measured by cash conversion cycle (CCC) and three components of the CCC including accounts receivable turnover in days (ARD), inventory turnover in days (INVD), and accounts payable turnover in days (APD) on the firm's profitability measured by return on assets (ROA) and Tobin's Q. It implies that firms can increase profitability by keeping the optimization of the working capital management measured by the CCC, which includes shortening the time to collect money from clients, accelerating inventory flow and hold the low payment time to creditors. Besides, the profitability of firms was impacted by the sale growth rate, firm size, leverage, and age. Therefore, this paper provides a new insight to managers on how to improve the firm's profitability with working capital management.