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Factors Affecting Activity-Based Costing Adoption in Autonomous Public Universities in Vietnam

  • HOANG, Thi Bich Ngoc;PHAM, Duc Hieu;NGUYEN, Thi Minh Giang;NGUYEN, Thi Thanh Phuong
    • The Journal of Asian Finance, Economics and Business
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    • 제7권12호
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    • pp.877-884
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    • 2020
  • The main aim of the present study is to investigate the factors that are considered affecting the adoption of Activity-Based Costing (ABC) in the autonomous public universities in Vietnam. A quantitative research was carried out. The data was collected through an online questionnaire survey between June 2020 and September 2020 addressed to the target respondents comprising 168 managers and accountants from 23 autonomous public universities in Vietnam, which participated in the resolution project No. 77/NQ-CP of the Vietnamese government on the pilot renovation of operational mechanisms of public tertiary education institutions during the period of four years, from 2014 to 2017. The findings resulted from hypothesis testing by a binary regression analysis based on the SPSS 20.0 software show that training, competition, support of top manager, and university size are the four main factors that positively affect the adoption of Activity-Based Costing (ABC) in studied universities. On the other hand, no statistically significant impact was found on two other variables, namely the variety of services provided and the usefulness of cost information factors. From the research results, discussions and policy recommendations have been presented to promote the adoption of Activity-Based Costing (ABC) in Vietnamese autonomous public universities in the coming time.

A Study of the Curriculum of Genetics Nursing Education (유전간호교육 교과과정에 관한 연구)

  • Choi, Kyung-Sook;Kim, Hyun-Jung;Jang, Eun-Sil;Park, Jung-Ae
    • Asian Oncology Nursing
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    • 제10권1호
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    • pp.103-111
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    • 2010
  • Purpose: This study was undertaken to establish the framework for development of the curriculum of genetics in Nursing Education. Methods: The Internet search, literature review of the US system of genetic nurses, genetic graduate nursing education programs and curricula for nurse in Korea were reviewed and analyzed. Results: American Nurses genetic system consists of APNG and the GCS and all the APNG credential provided by the GNCC of ISONG. The curriculums of genetic nursing education in the US are mainly conducted in of master's program and genetically related subjects consists of basic genetics subjects, basic applied genetics subjects, genetics in nursing subjects and practical training subjects. Lastly a genetic nursing education program in Korea 44 hr of lectures and practical training of 4 hr is composed of basic genetics, genetic cancer, genetics in nursing and practicum in the computer lab and online include family history assessment, pedigree construction, breast and colorectal cancer risk calculations, and ELSI discussions. Conclusion: This study suggested that genetic nursing education course needs in master's program as detailed subjects. Also the establishment of the genetic nurse system is an urgent needed.

Korean Students' Attitudes Towards Robots: Two Survey Studies (한국 학생의 로봇에 대한 태도: 국제비교 및 태도형성에 관하여)

  • Shin, Na-Min;Kim, Sang-A
    • The Journal of Korea Robotics Society
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    • 제4권1호
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    • pp.10-16
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    • 2009
  • This paper is concerned with Korean students' attitudes towards robots, presenting two survey studies. The first study was concerned with a group of college students, taking the perspective of international comparison. Data were collected by administering an online survey, where 106 volunteer students had participated. In the survey, the Negative Attitude towards Robot Scale(NARS) was adopted to compare the Korean students' scores with those of multi-national groups (U.S.A, Germany, Netherland, Japan, Mexico, and China) who responded to the same scale in Bartneck et al.'s research. The analysis of the data reveals that Korean students tend to be more concerned about social impacts that robots might bring to future society and are very conscious about the uncertain influences of robots on human life. The second study investigated factors that may affect K-12 students' attitudes towards robots, with survey data garnered from 298 elementary, middle, and high school students. The data were analyzed by the method of multiple regression analysis to test the hypothesis that a student's gender, age, the extent of interest in robots, and the extent of experiences with robots may influence his or her attitude towards robots. The hypothesis was partially supported in that variables of a student's gender, age, and the extent of interest in robots were statistically significant with regard to the attitude variable. Given the results, this paper suggests three points of discussions to better understand Korean students' attitudes towards robots: social and cultural context, individual differences, and theory of mind.

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Correlation Between Social Network Centrality and College Students' Performance in Blended Learning Environment (블렌디드 러닝 환경에서 사회 연결망 중심도와 학습자 성과 간의 상관관계)

  • Jo, II-Hyun
    • The Journal of Korean Association of Computer Education
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    • 제10권2호
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    • pp.77-87
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    • 2007
  • The purpose of the study was to investigate the effects of social network centrality variables on students' performance in blended learning environment in a higher educational institution. Using data from 36-student course on Learning Theories and Their Implications on Instructional Design Practices, the researcher empirically tested how social network centrality variables - such as friendship network centrality, advice network centrality, and adversary network centrality - are correlated with academic achievement measures. Results indicate, as hypothesized, the friendship and advice centrality positively correlate with, whereas the adversary centrality being negatively correlate with application performance measures and test scores. The size and quality of posted online discussions are positively and strongly correlated with the advice network centrality.

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Technology Odyssey: An Introductory Engineering Course based on Soft Engineering

  • Yoon, Joongsun
    • Journal of Engineering Education Research
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    • 제23권4호
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    • pp.22-27
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    • 2020
  • We propose and execute an introductory engineering course for investigating the history of technology and the philosophy of technology. Soft engineering, to explore proper technology and appropriate ways of exercising engineering, has been explored. Creative cases for technology are presented following the most creative, successful periods-the ancient greece, the Renaissance and Silicon Valley era. Ancient greek technology has been investigated in terms of "techne" with the origin of technology and/or art, and their equivalences. The Renaissance period has been investigated in terms of "Uomo universale (polymath)" with Firenze geniuses. The successful drives for the Silicon Valley creativeness have been investigated following "entrepreneurship". To overcome the difficult goal to grasp course subject-technology issues, we take a stance as a tourist guide and tourists utilizing offline onsite experiences and online informations. Categorized course materials are surveyed at the beginning of each period and presented following the preferences of the students to maintain the students' interests. Team efforts including group discussions and project executions have been encouraged to seek the aspects of creativeness and/or technology. This paper summarizes the 3-lecture experiences over 2 years for Korean students and/or foreign students conducted at Pusan National University.

A Study of Personalized User Services and Privacy in the Library (도서관의 이용자맞춤형서비스와 프라이버시)

  • Noh, Younghee
    • Journal of Korean Library and Information Science Society
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    • 제43권3호
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    • pp.353-384
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    • 2012
  • This study was conducted on the observation that the filter bubble and privacy violation problems are related to the personalized services provided by libraries. This study discussed whether there is the possibility for invasion of privacy when libraries provide services utilizing state-of-the-art technology, such as location-based services, context aware services, RFID-based services, Cloud Services, and book recommendation services. In addition, this study discussed the following three aspects: whether or not users give up their right to privacy when they provide personal information for online services, whether or not there are discussions about users' privacy in domestic libraries, and what kind of risks the filter bubble problem can cause library users and what are possible solutions. This study represents early-stage research on library privacy in Korea, and can be used as basic data for privacy research.

A preliminary Study on Development of Overseas Construction Big Issues Based on Analysis of Big Data (빅 데이터 분석을 통한 해외건설 빅 이슈 개발에 관한 기초연구)

  • Park, Hwan-Pyo;Han, Jae-Goo
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 한국건축시공학회 2017년도 춘계 학술논문 발표대회
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    • pp.93-94
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    • 2017
  • This study have derived the big issue of overseas construction through big data analysis. For identification of big issues on overseas construction, domestic online articles, 30 daily newspapers like the JoongAng Ilbo, 7 construction related articles including construction economy and 1,759 local newspapers and small media companies were analyzed from October 1st, 2015 to September 30th, 2016. 13,884 cases in total were used for big data analyses and big issue candidates were identified. The analysis result is as shown below. First, looking into major issues on overseas construction for a year, construction orders in the Middle East decreased because of the drop in oil prices. Accordingly, there were discussions on concerns and crises we may face as profitabilities worsened in overseas construction. Second, analyzing main concern based on 8 key words on overseas construction among construction issues for the last one year, it was found as following: Region (29.4%), Business environment (21.4%), Group (15.8%), Profitability (14.5%), Policy and Institution (7.8%), Market environment (4.2%), Business (project) (4.15%), and Education (3.2%). Third, among 30 issues on 8 key words, 10 key issues that are likely to spread and continue were identified. Then, a semantic network map among key words and centrality were analyzed.

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Study of Machine-Learning Classifier and Feature Set Selection for Intent Classification of Korean Tweets about Food Safety

  • Yeom, Ha-Neul;Hwang, Myunggwon;Hwang, Mi-Nyeong;Jung, Hanmin
    • Journal of Information Science Theory and Practice
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    • 제2권3호
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    • pp.29-39
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    • 2014
  • In recent years, several studies have proposed making use of the Twitter micro-blogging service to track various trends in online media and discussion. In this study, we specifically examine the use of Twitter to track discussions of food safety in the Korean language. Given the irregularity of keyword use in most tweets, we focus on optimistic machine-learning and feature set selection to classify collected tweets. We build the classifier model using Naive Bayes & Naive Bayes Multinomial, Support Vector Machine, and Decision Tree Algorithms, all of which show good performance. To select an optimum feature set, we construct a basic feature set as a standard for performance comparison, so that further test feature sets can be evaluated. Experiments show that precision and F-measure performance are best when using a Naive Bayes Multinomial classifier model with a test feature set defined by extracting Substantive, Predicate, Modifier, and Interjection parts of speech.

An Integrative Review of Nursing Ethics Education Programs For Undergraduate Nursing Students (국내 간호대학생 간호윤리 교육 프로그램에 관한 통합적 문헌고찰)

  • Han, Dallong
    • The Journal of the Convergence on Culture Technology
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    • 제6권1호
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    • pp.55-62
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    • 2020
  • The purpose of this study was to review nursing ethics education program for nursing students in Korea. An integrative literature review was applied as a research method, and the study was conducted according to five steps of problem identification, literature search, data evaluation, data analysis, and presentation. Twelve studies were analyzed, and the educational content was about biomedical ethics and nursing ethics, and most of them were through subject classes. Teaching methods included case-based debates, discussions, action learning, online learning, and problem-based learning, including traditional lectures. Through education programs, there was a significant increase in biomedical ethics, ethical values, moral judgment, and moral sensitivity. Progressive and continuous nursing ethics education for nursing college students is required within the curriculum.

The Effect of the Determinants on the Intention-to-Use of Big Data System in Manufacturing Industry (제조업 종사자들의 빅데이터시스템 사용의도에 대한 결정요인의 영향)

  • Son, Dal Ho
    • The Journal of Information Systems
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    • 제30권3호
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    • pp.159-175
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    • 2021
  • Purpose The purpose of this study was to find the effect of the determinants on the Big data utilization in industry. The determinants of Big data utilization were deduced by reviewing theoretical background and discussions on Big data related researches. Research model and proposed hypothesis were constructed from TOE framework and UTAUT model. Design/methodology/approach The research was conducted to collect a sample data from the experts involved in the Big data projects in industry. In addition, interviews and online survey were performed to get sample data. Exploratory factor analysis was conducted to verify the grouping of these questionnaire items and confirmatory factor analysis was done to verify the validity and reliability of the measurement model. Finally, research hypothesis was verified and theoretical and practical implications were proposed for further studies. Findings The results show that the technical factor have a significant effect on the expectancy factor and the behavioral factor. The organizational factor have a significant effect on the behavioral factor. In addition, the expectancy factor was significant on the behavioral factor and the intention-to-use of Big data system.