• The Journal of Asian Finance, Economics and Business
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• 제8권10호
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• pp.353-359
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• 2021

The article analyzes the impact of internal control on the quality of accounting information in Vietnamese paper manufacturing enterprises, providing empirical evidence on factors affecting the quality of accounting information. To analyze the impact of internal control on the quality of accounting information, the researchers used questionnaires to conduct a survey of paper manufacturing companies. Research data is collected through emails and face-to-face interviews with managers, employees working in different positions, managers at all levels, chief accountants, and accountants, of 56 paper manufacturing enterprises in Vietnam. 321 questionnaires were distributed of which only 296 were valid and could be used in this study. Quantitative research was carried out with SPSS 25 software. Research results show that 3 factors have a positive influence on the quality of accounting information including control environment, accounting information system, and internal control procedures in Vietnamese paper manufacturing enterprises. Based on the findings, the author has made recommendations on the control environment, accounting information system, and internal control procedures in order to improve the effectiveness of internal control and the quality of accounting information of paper production enterprises, thereby contributing to improved competitiveness and operational efficiency.

• Journal of Korea Trade
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• 제23권5호
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• pp.102-117
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• 2019

Purpose - This paper tried to identify the impact of electronic word of mouth (eWOM) on purchase intention (PI) of Korean-brand cars in the context of Russian consumers, taking into consideration the credibility, quality, and quantity of eWOM while also considering the mediation effects of brand image (BI) and perceived quality (PQ). Although there is a considerable number of studies discussing the impact of eWOM determinants on PI, not many studies were conducted focusing on the Russian market. Design/methodology - This paper is considered to fill this gap between eWOM and (PI) and, in order to do so, 211 Russian respondents were randomly selected. Descriptive analysis, factor, and reliability analysis were conducted using SPSS version 22.0. While structural equation modeling was conducted using AMOS version 24.0. Findings - The results display that, in terms of Russian consumers' perception, eWOM credibility, quality, and quantity for Korean-brand cars show a substantial impact on PI. The mediation effects of brand image, as well as perceived quality, were also supported by analysis. In the final part of the paper, theoretical and managerial implications alongside limitations with further research suggestions are presented. Originality/value - This study endeavored to explore the degree of impact of eWOM and mediating roles of BI and PQ on Russian customer intentions to buy Korean-brand cars.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.375-380
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• 2021

Internal control is important for monitoring operations of organizations. In order to achieve the quality of internal control, organizations need to recognize different perspectives in which the components of internal control play a decisive role. Internal control is a process designed by the manager and it is applied within the organization to provide reasonable assurance of the reliability of financial information and to comply with policies, procedures, rules, regulations and laws. The article uses the ordinary least squares method and the seven-point Likert scale to test the variables affecting the quality of internal control in 18 Vietnamese listed banks. The article surveyed 179 leaders of listed banks. The results show that there are three variables out of a total of five variables that positively affect the quality of internal control, including the control environment, control activities, and monitoring. Accordingly, the managers of Vietnamese listed banks need to pay attention to building a corporate culture environment, improve the quality of control activities, and periodically and regularly conduct the monitoring. It contributes to improving the quality of internal control and is also an opportunity to increase economic benefits for Vietnamese listed banks in the context of international economic integration.

• 대한예방한의학회지
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• 제23권2호
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• pp.11-23
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• 2019

Objectives : The purpose of this study was to explore factors related quality of life among cancer survivor in order to identify strategies for cancer survivors to go back to normal life and carry on stable and high quality life. Methods : This study used the $1^{st}$ to $6^{th}$ data of Korean Longitudinal Study of Aging(KLoSA). The sample of this study consisted of 118 cancer survivors, all of whom were diagnosed with cancer for more than 10 years later in 2016. Results : Regression analysis of major factors related to the quality of life of elderly cancer survivors showed that the results of 2006 and 2016 were different. In 2006, factors related to cancer were highly correlated with quality of life, but in 2016, it was associated with pain and depression. Conclusions : The results of this study confirm that the factors related to quality of life in cancer survivors change with survival period. Therefore, this study suggests comprehensive care strategies based on the stage of survivorship.

• 산업경영시스템학회지
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• 제43권4호
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• pp.33-40
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• 2020

In order to satisfy customers, it is important to identify the quality elements that affect customers' satisfaction. The Kano model has been widely used in identifying multi-dimensional quality attributes in this purpose. However, the model suffers from various shortcomings and limitations, especially those related to survey practices such as the data amount, reply attitude and cost. In this research, a model based on the text sentiment analysis is proposed, which aims to substitute the survey-based data gathering process of Kano models with sentiment analysis. In this model, from the set of opinion text, quality elements for the research are extracted using the morpheme analysis. The opinions' polarity attributes are evaluated using text sentiment analysis, and those polarity text items are transformed into equivalent Kano survey questions. Replies for the transformed survey questions are generated based on the total score of the original data. Then, the question-reply set is analyzed using both the original Kano evaluation method and the satisfaction index method. The proposed research model has been tested using a large amount of data of public IT service project evaluations. The result shows that it can replace the existing practice and it promises advantages in terms of quality and cost of data gathering. The authors hope that the proposed model of this research may serve as a new quality analysis model for a wide range of areas.

• Physical Therapy Rehabilitation Science
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• 제9권4호
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• pp.238-243
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• 2020

Objective: The purpose of this study was to confirm the validity of a respiratory retraining exercise using pressure biofeedback units among individuals with stroke as an effective intervention for improving quality of life. Design: Randomized controlled trial. Methods: Thirty patients with stroke were recruited as subjects. Among them, 15 patients were randomly assigned to an experimental group performing lumbar stabilization exercise and respiratory retraining exercise, and the other 15 patients were randomly assigned to a control group conducting only lumbar stabilization exercises. Exercises were conducted 3 times a week for 6 weeks, and quality of life was evaluated in the pre-test, 3 weeks and 6 weeks periods. The respiratory retraining exercises were performed using a pressure biofeedback unit and the degree of the quality of life was measured using the Stroke- Specific Quality of Life. For data analysis on the study results, a two-way repeated ANOVA was used in order to observe for changes in the measured variables according to time for both groups. If there was a reciprocal action between the groups and the time in the effect test within the entities, a one-way repeated ANOVA was implemented and was statistically processed. Results: There was a significant difference in the main effect test between the 2 populations depending on the duration of the experiment (6 weeks) (p<0.05). Conclusions: The above results showed that respiratory retraining exercises may provide positive effects in the treatment of stroke as the quality of life showed significant differences according to the duration of treatment.

• 유통과학연구
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• 제21권4호
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• pp.21-33
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• 2023

Purpose: To study, analyze, and investigate how to improve the service quality distribution and perceived value of passenger loyalty in low-cost airlines in Thailand. Research Design, data, and methodology: The data was collected from low-cost airline passengers who had used low-cost airlines within Thailand more than twice in the last 12 months. In total, 632 questionnaires were received, representing 97.32%, and in-depth interviews were done using the semi-structured technique. The key informants were either executives or representatives from 4 low-cost airlines operating in Thailand. We utilized structural modeling techniques to examine the data relevant to the investigation. Results: The results show that low-cost airline passengers in Thailand have strong opinions about the perceived value of the passenger loyalty of low-cost airlines within this sector of the Thai air travel industry. The variables were sorted in order of importance and included passenger loyalty, satisfaction, trust, perceived value, and service quality distribution. The relationship between the service quality distribution variables and the significance in relation to passenger loyalty according to low-cost airlines in Thailand showed that service quality distribution had a positive effect on perceived value and that passenger satisfaction has a direct positive effect on passenger loyalty. Conclusions: The 8 QPSTL strategy is successful in terms of service quality distribution and passenger satisfaction, therefore it is an important aspect of low-cost airlines in Thailand.

• 아태비즈니스연구
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• 제13권4호
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• pp.61-77
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• 2022

Purpose - The purpose of this study was to explore the relationship between C2C logistics service quality(convenience, responsiveness, reliability, information and empathy) customer satisfaction and customer loyalty. Design/methodology/approach - This study collected 252 survey data from consumers who use C2C platform in China. Then using SPSS 24.0 in order to analyze the data. This study used SPSS 24.0 to perform empirical analysis with 252 people who use C2C platform in China. Findings - First, it was confirmed that the quality of logistics service(convenience, responsiveness, reliability, information and empathy) had a positive effect on customer satisfaction. Second, logistics service quality(convenience, responsiveness, reliability, information and empathy) positively affects the customer loyalty. Third, there is also a strong relationship between customer satisfaction and customer loyalty. Research implications or Originality - It is well known that logistics is an important part of e-commerce. Research on the influence of B2B logistics service quality on customer satisfaction and customer loyalty is more currently, but research on C2C is relatively less. Our study contributes the related research area by doing empirical analysis of the relationship between the logistics service quality and customer satisfaction and customer loyalty to provide development suggestions for C2C sellers.

• 한국식생활문화학회지
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• 제21권4호
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• pp.396-405
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• 2006

The purpose of this study was to analyze the effect of the consumer-brand relationship quality on revisit intent and recommendation intent in the family restaurant. The questionnaires were distributed to 320 students in the K University located in Masan, who were sampled by convenience-sampling method. The surveys were conducted from November,10 to 24,2005. The 287 questionnaires were responded, and 15 unusable questionnaires were excluded, then 272 were used for the final analysis(response rate: 85.0%). The result of this study showed that 3 constructs(self-connective attachment, satisfaction and intimacy) of consumer-brand relationship quality have significant effects on the revisit intent(p<.01) and 2 constructs(satisfaction and intimacy) of consumer-brand relationship quality had significant positive effects on the recommendation intent in the family restaurant(p<.01) It meant that as consumer-brand relationship quality became stronger, the customer's revisit intent and recommendation intent became greater. As a conclusion, the foodservice manager in the family restaurant should focus on the marketing strategy to strengthen the quality of consumer-brand relationship especially emphasizing on satisfaction and intimacy in order to increase the revisit intent and recommendation intent of customers.

• 한국식품저장유통학회:학술대회논문집
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• 한국식품저장유통학회 2002년도 창립 10주년 기념 국제학술심포지움
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• pp.54-63
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• 2002

Post-harvest technology for rice was focused on in-bin drying system, which consists of about 100, 000 facilities in 1980s. The modernized Rice Processing Complex (RPC) and Drying Storage Center (DSC) became popular for rice dry, storage, process and distribution from 1990s. However, the percentage of artificial drying for rice is 48% (2001) and the ability of bulk storage is about 15%. Therefore it is necessary to build enough drying and bulk storage facilities. The definition of high quality rice is to satisfy both good appearance and good taste. The index for good taste in rice is a below 7% of protein, 17-20% of amylose, 15.5-16.5% of moisture contents and high concentration of Mg and K. To obtain a high quality rice, it is absolutely needed to integrate high technologies including breeding program, cropping methods, harvesting time, drying, storing and processing methodologies. Generally, consumers prefer to rice retaining below b value of 5 in colorimetry, and the whiteness, the hardness and the moisture contents of rice are in order of consumer preference in rice quality. By selection of rice cultivars according to acceptable quality, the periods between harvesting time and drying reduced up to about 20 days. Therefore it is necessary to develop a low temperature grain drying system in order to (1) increase the rate of artificial rice drying up to 85%, (2) keep the drying temperature of below 45C, (3) maintain high quality in rice and (4) save energy consumption. Bulk storage facilities with low temperature storage system (7-15C) for rice using grain cooler should be built to reduce labor for handling and transportation and to keep a quality of rice. In the cooled rice, there is no loss of grain quality due to respiration, insect and microorganism, which results in high quality rice containing 16% of moisture contents all year round. In addition, introducing a low temperature milling system reduced the percentage of broken rice to 2% and increased the percentage of head rice to 3% because of proper hardness of grain. It has been noted that the broken rice and cracking reduced significantly by using low pressure milling and wet milling. Our mission for improving rice market competitiveness goes to (1) produce environment friendly, functional rice cultivars, (2) establish a grade standard of rice quality, (3) breed a new cultivar for consumer oriented and (4) extend the period of storage and shelf life of rice during postharvest.