• The Journal of Asian Finance, Economics and Business
• /
• 제7권10호
• /
• pp.687-696
• /
• 2020

Accounting policies are principles and practices by which an entity uses to recognize, measure and report economic transactions. Improper application of accounting policies can lead to misrepresentation of firms' financial position and performance which consequently results in incorrect accounting information to the users. This paper aims to investigate the factors influencing the choices of accounting policies in small and medium enterprises (SMEs) in Vietnam by reviewing relevant literature to build a research model. The research model comprises of one dependent variable that is income-decreasing accounting procedures and six independent variables namely the firm size, financial leverage, incentives, auditor, accountants, and tax policies. After this, the authors collected primary data from more than 200 questionnaires sent to directors and chief accountants of the SMEs for the period 2018 to 2019. We then used Ordinary Least Squares regression method (OLS) to analyze the data. The results showed that four factors influenced selection of accounting policies in which auditors are associated with income-increasing accounting policies; and there are three factors associated with income-decreasing accounting policies which are, company size, tax and accountant. Especially, the research results indicate that company size has a significant influence on the selection of accounting policies in the SMEs. Based on the results, we propose instructive suggestions for regulators and lawmakers improve choices of accounting policies in the SMEs.

• Journal of Preventive Medicine and Public Health
• /
• 제46권1호
• /
• pp.28-38
• /
• 2013

Objectives: This study aimed to collect information that will help enhance the social networks and improve the quality of life among elderly people by observing the relationship between their social network and health-related quality of life (HRQoL) and by analyzing social network factors affecting HRQoL. Methods: This study was based on the 2008 Community Health Survey in Yeoncheon County. Three hundred elders were included in the study population. We compared the revised Lubben Social Network Scale (LSNS-R) score and Euro quality of life-5 dimensions health status index by demographic characteristics and chronic disease prevalence. We analyzed the data using multiple regression and tobit regression by setting the HRQoL as the dependent variable and social network and other characteristics as the independent variables. We analyzed social network factors by using factor analysis. Results: The LSNS-R score differed significantly according to age and existence of a spouse. According to the results from the hierarchical multiple regression analysis, the LSNS-R explained 0.10 of the variance and LSNS-R friends factor explained 0.10 of the variance. The tobit regression indicated that the contribution of the LSNS-R family size factor to the regression coefficient of the independent variable that affected the HRQoL was $B_T$=2.96, that of the LSNS-R family frequency factor was $B_T$=3.60, and that of LSNS-R friends factor was $B_T$=5.41. Conclusions: Social networks among elderly people had a significant effect on HRQoL and their networks of friends had a relatively higher effect than those of family members.

• 문화기술의 융합
• /
• 제8권6호
• /
• pp.655-660
• /
• 2022

본 논문은 공급 업체(Supplier), 소매 업체(retailer) 및 고객(Cuistomer)으로 구성된 2 단계 공급망(Supply Chain)에서 소매 업체의 경제적 주문량(로트 크기)에 대한 문제를 분석하고자 한다. 이와 같은 2 단계 공급망에서 공급 업체는 경쟁 기업과의 가격 차별화 전략으로 소매 업체가 지불해야 할 상품 구입비용에 대해 일정 기간 지불 유예를 허용하기도 한다. 또한 식품, 곡물 등의 소비재의 경우 일반적으로 최종 고객의 수요는 소매 업체의 진열된 재고 수준에 따라 종속적으로 나타나는 것을 흔히 볼 수가 있다. 따라서 본 연구에서는 이와 같은 관점에서 공급업체가상품 구입비용에 대해 소매 업체에 일정 기간 지불 유예를 허용하는 경우에 고객의 수요가 소매 업체의 재고 수준에 크기에 따라 증가하는 함수라는 가정 하에 소매 업체의 재고 문제를 분석 해 보고자 한다. 공급 업체가 허용하는 지불 유예 기간이 소매 업체의 재고 정책에 미치는 영향을 분석하기 위하여 몇 가지 지불 유예 기간에 대한 소매 업체의 경제적 주문량을 결정 해 봄으로써 상품 구입비용에 대한 지불 유예 기간의 길이가 소매 업체의 재고 정책에 미치는 영향에 대하여 계량적으로 분석 해 보고자 한다.

• 대한산업공학회지
• /
• 제24권1호
• /
• pp.157-165
• /
• 1998

This paper considers the single-product production and transportation problem with discrete time, dynamic demand and finite time horizon, an extension of classical dynamic lot-sizing model. In the model, multiple freight container types are allowed as the transportation mode and each order (product) placed in a period is shipped immediately by containers in the period. Moreover, each container has type-dependent carrying capacity restriction and at most one container type is allowed in each shipping period. The unit freight cost for each container type depends on the size of its carrying capacity. The total freight cost is proportional to the number of each container type employed. Such a freight cost is considered as another set-up cost. Also, it is assumed in the model that production and inventory cost functions are dynamically concave and backlogging is not allowed. The objective of this study is to determine the optimal production policy and the optimal transportation policy simultaneously that minimizes the total system cost (including production cost, inventory holding cost, and freight cost) to satisfy dynamic demands over a finite time horizon. In the analysis, the optimal solution properties are characterized, based on which a dynamic programming algorithm is derived. The solution algorithm is then illustrated with a numerical example.

• 한국기술혁신학회:학술대회논문집
• /
• 한국기술혁신학회 2000년도 추계 학술대회(The 2000 Autumn Conference of korea Technology Inovation Society)(한국기술혁신학회)
• /
• pp.227-245
• /
• 2000

Korean firms have attempted to catch up in the aircraft industry during last quarter century. Korean firms have built up their capabilities by moving from parts manufacturing through subassembly to system integration. The number of projects carried out and the intensity of technological effort undertaken by firms strongly influences market position and firm performance. However, successful catching up is not simply dependent on capability building within the firm. The national environment (Porter, 1990) in which firms are located plays a pivotal role. The Korean government has been effective in creating a favorable environ-ment in many areas, but has not been able to replicate this success in the aircraft industry. Opportunities for learning in the aircraft industry have been hampered by the small size of the Korean civilian aircraft market and the sophisticated requirements of military systems. A policy of domestic rivalry in airframe manufacture has created too many firms for such a small market. The ability of Korean firms to catch up in the aircraft industry depends on both the internal capabilities of firms as well as appropriate government policies and the involve- ment of government research institutions and universities over an extended period of time. There have been many studies about the catching up of developing countries in mass production (such as automobile, consumer electronics, and recently DRAM), but few in complex systems, such as aircraft.

• 보건행정학회지
• /
• 제7권2호
• /
• pp.1-18
• /
• 1997

This study was conducted to analyze patient days and medical care benefits of finger-amputated patients due to industrial accident. The 161 personal data on medical care for finger-amputated patients due to industrial accident(88 in 1994, 73 in 1995) of Regional Labor Office and hospital characteristics were analyzed. The major results of this study were as follows : According to stepwise multiple regression analysis of patient days, number of amputated finger, location of hospital, bed capacity of hospital, presence of plastic surgery in hospital, number of orthopedic specialist per 100 beds, sick leave benefits per day were the major significant variables in order. In stepwise multiple regression analysis with medical care benefits as a dependent variable, presence of plastic surgery in hospital, number of orthopedic specialist per 100 beds, number of amputated finger, sick leave benefits per day, age, bed capacity of hospital were the major significant variables in order. The minimum optimal size with the lowest medical care benefits was a hospital with 300 beds. This shows that the economy of scale is also applicable for hospital industry. In summary, presence of plastic surgery in hospital, number of orthopedic specialist per 100 beds, number of amputated finger, sick leave benefits per day, bed capacity of hospital were the major significant variables in both patient days and medical care benefits.

• 한국산학기술학회논문지
• /
• 제15권3호
• /
• pp.1436-1441
• /
• 2014

사회적 기업은 최근 많은 관심을 받고 있으며 경제 부문에 있어 중요한 경제적 사회적 기여를 하고 있다. 많은 실제적 노력과 학문적 연구를 통하여 그 영역을 넓히고 있는 실정이다. 본 연구에서는 사회적 기업의 성과에 영향을 미치는 주요 인자들을 설정하였으며 (사회적 기업가정신, 관계지향형 조직문화, 정부지원정책) 사회적 기업의 경제적 성과와 사회적 성과 두가지 변수를 종속변수로, 그리고 사회적 기업의 규모 및 성숙도를 제어변수로 두었다. 107개의 사회적기업의 설문조사 데이터를 바탕으로 총 6개의 가설을 검증하여 실제 사회적 기업의 경제적 및 사회적 성과에 기여하는 변수들을 확인할 수 있었다. 본 연구를 통하여 지역밀착형 기업문화와 정부지원정책이 효율적이고 성공적인 사회적기업 성과 창출에 주요한 요소가 됨을 확인할 수 있었다.

• 정보화정책
• /
• 제18권2호
• /
• pp.85-98
• /
• 2011

이 논문에서는 OECD 주요국의 이동통신사업자 통계자료를 이용하여 이동통신 통화품질을 지표화하고자 하였다. 먼저 각국의 이동통신 1위 사업자의 최근 5년간의 자본지출(CapEx) 합계를 통화품질을 나타내는 대리변수로 설정하였다. 이 CapEx를 피설명변수로 하고 인구, 면적, 3G 커버리지, 이동통신시장의 허핀달-허쉬만 지수(HHI), 사업자평균 EBITDA 마진율, 1위사업자의 매출액점유율을 설명변수로 하여 회귀분석을 수행하였다. 이 회귀분석에서 CapEx 중 인구와 면적에 의해 설명되지 않는 부분을 통화품질지표로 간주하였다. 이렇게 구한 각국의 통화품질지표를 비교한 결과, 한국과 일본의 통화품질이 프랑스, 영국, 독일에 비해 높을 것이라는 점을 유추할 수 있었다.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권11호
• /
• pp.177-184
• /
• 2020

This paper analyzes factors affecting corporate investment decisions in economic groups listed on the Vietnam stock market. The panel data of the research sample includes 39 economic groups listed on the Vietnam stock market from 2009 to 2019. The Generalized Least Square (GLS) is employed to address econometric issues and to improve the accuracy of the regression coefficients. In this research, the investment rate is a dependent variable. Cash-flow (CF), Investment opportunities (ROA), Fixed capital intensity (FCI), Leverage (LEV), Sales growth (GR), Size (SZ), Business risk (RISK) are independent variables in the study. The model results show that cash flow and sales growth have the same impact on investment decisions of economic groups in Vietnam. In addition, investment opportunities have a negative impact on the capital investment decisions of economic groups. The remaining factors include fixed capital intensity, leverage, firm size, and business risks that have a weak and insignificant impact on capital investment decisions of economic groups in Vietnam. The findings of this article are useful for business administrators, and helping business managers make the right financial decisions. Besides, the research results are also meaningful to money management agencies. The authors recommend that the State Bank of Vietnam should maintain a sustainable monetary policy.

• Journal of Information Processing Systems
• /
• 제14권4호
• /
• pp.926-940
• /
• 2018

In clustering-based approaches, cluster heads closer to the sink are usually burdened with much more relay traffic and thus, tend to die early. To address this problem, distance-aware clustering approaches, such as energy-efficient unequal clustering (EEUC), that adjust the cluster size according to the distance between the sink and each cluster head have been proposed. However, the network lifetime of such approaches is highly dependent on the distribution of the sensor nodes, because, in randomly distributed sensor networks, the approaches do not guarantee that the cluster energy consumption will be proportional to the cluster size. To address this problem, we propose a novel approach called CACD (Clustering Algorithm Considering node Distribution), which is not only distance-aware but also node density-aware approach. In CACD, clusters are allowed to have limited member nodes, which are determined by the distance between the sink and the cluster head. Simulation results show that CACD is 20%-50% more energy-efficient than previous work under various operational conditions considering the network lifetime.