• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.9
• /
• pp.217-227
• /
• 2022

With the aim of examining the effects of implementing international financial reporting standards (IFRS) on teaching accounting and auditing at universities and colleges in Vietnam, a case study was conducted at 30 universities, colleges, and 208 lecturers in Vietnam. Next, the study employed the structural model analysis method by PLS_SEM software to process and analyze the collected data. The research results show that: (1) There are eight factors that affect how IFRS is applied to teaching, including the training program, (ii) teaching staff, (iii) IFRS application regulations, (iv) related party requirements, (v) faculty/school administrators, (vi) teaching aids, (vii) IFRS teaching methods, and (iii) students; (2) there are three factors that affect the quality of teaching staff, including applying IFRS to teaching at the university and colleges, (ii) Regulations on the application of IFRS, (iii) Requirements from related parties. At the same time, the study also shows that, regarding the indirect relationships, applying IFRS to teaching does not play an intermediary role in these relationships. However, at the 10% significance level, it was found that there is an indirect relationship between regulations on the application of IFRS by the Ministry of Finance and the quality of teaching staff through the variable applying IFRS to teaching.

• Asia pacific journal of information systems
• /
• v.30 no.1
• /
• pp.21-30
• /
• 2020

Bitcoin (BTC) is a type of cryptocurrency that supports transaction/payment of virtual money between BTC users without the presence of a central authority or any third party like bank. It uses some cryptographic techniques namely public- and private-keys, digital signature and cryptographic-hash functions, and they are used for making secure transactions and maintaining distributed public ledger called blockchain. In BTC system, each transaction signed by sender is broadcasted over the P2P (Peer-to-Peer) Bitcoin network and a set of such transactions collected over a period is hashed together with the previous block/other values to form a block known as candidate block, where the first block known as genesis-block was created independently. Before a candidate block to be the part of existing blockchain (chaining of blocks), a computation-intensive hard problem needs to be solved. A number of miners try to solve it and a winner earns some BTCs as inspiration. The miners have high computing and hardware resources, and they play key roles in BTC for blockchain formation. This paper mainly analyses the underlying cryptographic techniques, identifies some weaknesses and proposes their enhancements. For these, two modifications of BTC are suggested ― (i) All BTC users must use digital certificates for their authentication and (ii) Winning miner must give signature on the compressed data of a block for authentication of public blocks/blockchain.

• Journal of Construction Engineering and Project Management
• /
• v.5 no.3
• /
• pp.10-17
• /
• 2015

Consultant and owner play a very important role in the construction sector which is one of the main sectors in economic development. There are many stakeholders in a construction project including but not limited to: owner, consultant, contractor, subcontractor, and supplier. The consultant is the party who is to stay in close touch with the project owner, which both consultant and owner are considered as the main key stakeholders to make the project happen. It's not a simple task for a consultant to just implement the same style of management and control within various projects that are of a different background and character of owners. Thus, the adjusting plan management and control to the owner environment has been an essential technique to drive the project to success. The objective of this paper is to identify the significant management techniques for adjusting a plan of management and control to the owner environment in Thailand. The methodology is the identification throughout the analogous to abduction from literature review and our empirical observations of Future Engineering Consultants Co, Ltd. We have been in consultation for twenty-five years (25) in Thailand with 209 projects from both public and private owners. As a result, there are (1) Project management styles, (2) Personal style, (3) Owner expectation management, (4) Scope Management, (5) Time Management, (6) Cost Management, (7) Quality Management, and (8) Environmental Management. The input are: a clear defined goal, showing respect by giving good service, maintaining high quality, keeping in touch with owners, and resources. This would give the output of the project's success by meeting the owner's expectation and requirements.

• Journal of Korea Multimedia Society
• /
• v.20 no.3
• /
• pp.511-519
• /
• 2017

This Paper introduces the design and communication method between PLC (Programmable Logic Controller) and Arduino based on MODBUS Protocol. MODBUS connection can be established in a new or existing system very easily, therefore we used this protocol in our proposed system. In the field of automatic devices, multi-function serial port such as RS232, RS422, RS485, and so on creates a great convenience to the developer. This proposed system used RS485 as a key mediator for data exchanging on a connected network. We also believe that it will reduce the development cost in various automated industry because this system can be reused or can be implemented any such PLC installed machines. RS485 is used as a communication interface between PLC (as a slave) and Arduino (as a master), through which a reliable network is created for safe and fast communication. Furthermore, RS485 allows multiple devices(up to 32) to communicate at half duplex on a single pair of wires and provides a long connectivity area (up to 1200 meters) as compare to other device, which makes it a user-friendly for various devices in the automated industry. Moreover, Arduino can play as a mediator by connecting third party device and setup a communication network with PLC.

• The Journal of the Korea Contents Association
• /
• v.13 no.5
• /
• pp.37-47
• /
• 2013

The objective of this research is to discover the rule of gameplay related to the task interdependence to analyse the behavior pattern of social gameplay. Previous literatures related to the gameplay were reviewed and game which was suitable for the gameplay of the task interdependence was selected. A party-play includes a team of five people in the experiment during the gameplay with think-aloud method and video/audio data about action protocol and verbal report were collected. The video observation and protocol analysis were conducted to analyse data. The objective coding scheme were developed from consolidated sequence model task analysis. The player's behavior was analysed. The result was revealed that four rules and four modified rules were included into the total eight behavior pattern. A behavior graph integrated with five gameplay was written. The excellent cooperative spot and error and failure place could be identified. The social gameplay behavior graph is expected to be the key practical design guideline on whether the level design and balance design are proper.

• Journal of the Korean Society for information Management
• /
• v.37 no.2
• /
• pp.1-22
• /
• 2020

The legislative cosponsorship network shows the legislative process of the National Assembly through the relationship between the members of the National Assembly formed by cosponsorship. This study focused on the library bill proposed during the 19th National Assembly term, and conducted the cosponsorship network analysis, the centrality analysis of actors of the National Assembly, and a subgroup analysis of keyword-centric networks. As the result of the study, the library bill's cosponsorship network was segmented according to political parties, and lawmakers who played an intermediary role in close proximity to other political party members had an important influence on the network. When restructured into a keyword-oriented network, the network structure segmented into political parties improved as members of different parties shared the same keywords and formed subgroups. Based on the results, it was suggested that a strategy for spreading and sharing policy issues based on core keywords rather than library legislation, centered on lawmakers who play a mediating role between parties, is needed to activate library legislation.

• International Commerce and Information Review
• /
• v.6 no.2
• /
• pp.107-127
• /
• 2004

The rapid development of internet information technology has increased interest in e-Trade these days, but it is not activated greatly up to now. In order to promote e-Trade, it is essential to construct cooperative process such as connecting systems among trade related parties. Building e-Trade platform which is based on the infrastructure of the past trade automatic system is key point of promoting e-Trade. To do this, a study on the basic concept and specific components of e-Trade platform is needed absolutely. At this point of view, after this paper has examined domestic and foreign studies on the fundamental technologies about electronic commerce, it drew several key technologies that could be applied to e-Trade considering the current IT trend. Then it evaluates these technologies according to Technology Reference Model(TRM) of the National Computerization Agency. This will help us to show the operation strategy as well as the concept of future e-Trade platform and its composition. On the basis of the theoretical background, this paper classified NCA's technology model into 6 fields, which are application. data, platform, communication, security and management. Considering the key technologies, e-Trade platform has to be mutually connected and accept international standards such as XML. In the aspect of business side, trade relative agencies' business process as well as trading company's process has to be considered. Therefore, e-Trade platform can be classified into 3 parts which are service, infrastructure and connection. Infrastructure part is compared of circulating and managing system of electronic document, interface and service framework. Connecting service (application service) and additional service (application service) consist of service part. Connecting part is a linking mutual parts and can be divided into B2B service and B20 service. The organization operating this e-trade platform must have few responsibilities and requirements. It needs to positively accept existing infrastructure of trade automatic system and improving the system to complete e-trade platform. It also have to continuously develop new services and possess ability to operate the system for providing proper services to demanders. As a result, private sector that can play a role as TTP(Third Trust Party) is adequate for operating the system. In this case, revising law is necessary to support the responsibility and requirement of private sector.

• Health Policy and Management
• /
• v.31 no.4
• /
• pp.479-490
• /
• 2021

Background: Conflict in the medical world in 2020 led to the rejection of the national examination for doctors. This study explained the process until the end of the national test refusal situation triggered in 2020 through the signaling game theory. The government has succeeded in requiring medical students to take the national exam. Methods: To explain the rejection of the national examination, we first compose and show an example of two small non-signaling games where medical students know which type the government is of, then combine them to play a signaling game. Results: The behavior of the government and medical students was examined through the signaling game model. In the context of the coronavirus disease 2019 (COVID-19) pandemic, the government makes an ultimatum, whatever the type. And the medical students accept it. They judged that the government could not be expected to abolish the policy. If COVID-19 had not occurred, medical students would have been able to continue the confrontation. Conclusion: The government instilled in the other party the perception that the government would not bend its policies because it was the surly type and would not be afraid of a strong confrontation. Through the image created in this way, the government was forced to accept the ultimatum by medical students. Academically, this study is to deal with the policy-making process through the signaling game theory. In the area of health care policy, this study suggests that various situations such as the type of government or the spread of COVID-19 can become important in addition to the rationality of the policy itself.

• Korean Journal of Legislative Studies
• /
• v.15 no.2
• /
• pp.5-34
• /
• 2009

Why the Korea National Assembly shows often limping in its operations despite the introduction of various democratic legislative rules? Regarding the question, this article pays attention to the institutionalization of legislative rules and political saliency of bills, and analyzes the Constitutional Court's law reports. According to the analysis, the National Assembly goes on smoothly when dealing with the bills with low political saliency, but shows anomaly in its operation when dealing with the bills with high political saliency. This indicates that the institutionalization of the legislative rules is relatively low. The low level of the institutionalization is derived fundamentally from a distinguishing characteristic of the power structure in which political power is too much concentrated on the president. Within the power structure, the ruling party has to play the role of protecting and advocating the president, whereas the opposition parties become actors criticizing and checking the president. Consequently, the parliamentary decision-making processes have been dominated by the political strifes between the ruling and opposition parties, often producing limping operations of the National Assembly and delayed institutionalization of the legislative rules.

• Korea Trade Review
• /
• v.47 no.1
• /
• pp.163-180
• /
• 2022

The purpose of this study is to examine the extent to which smart contracts can be applied to the software export business and to find out the legislative issues to activate smart contracts. A smart contract is a computer program that automatically executes a contract when conditions are fulfilled. Smart contracts can play a pivotal role in the field that requires immediate execution of contract or in a highly standardized field with multiple parties involved. In the software export business, it is desirable to apply the smart contract partially rather than applying the smart contract to the entire process because various parties are involved and the process is very complicated. The business model of exporting packaged software, a completed software that is mainly licensed for use, rather than the business model of exporting customized software is suitable for using smart contracts because the project for implementing customized software is mainly focused in the development stage. When smart contracts are used in processes such as contract signing, payment, and project management, work efficiency can be increased. In addition, smart contracts can be used when conditions can be quantified, such as error penalties, in areas that previously required contracts with third parties such as banks, guarantors. In order for smart contracts to be actively used in practice, legal reviews on various issues are necessary including the legality of a smart contract and the validity as an electronic document of NFT (non-fungible token) certificate. Also, for the system stability preventing hacking, etc, the periodic verification or inspection by a third party is essential. To activate smart contracts in international transactions the international treaty regarding smart contracts is also necessary.