• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.327-337
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• 2022

The purpose of this study is to determine the direction and significance of variables influencing small and medium enterprises (SMEs) decisions regarding accounting policy in Vietnam. Research data was collected through a survey of 296 subjects, including chief accountants, accountants, managers, and lecturers with practical experience in accounting work at enterprises. With the help of specialized software SPSS, determining the impact of factors on the choice of accounting policy of enterprises is done through a multivariate regression model with control tools Cronbach's alpha determination, EFA factor analysis, and Pearson correlation analysis. Research results show that there are seven factors affecting the choice of accounting policy in Vietnamese SMEs; in which, the factors information technology, legal environment, information demand, manager's awareness, and accounting qualification have a positive impact; and two factors are tax pressure, and financial leverage have a negative impact on accounting policy choice. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our research shows that accounting's psychological factor does not affect the accounting policy choice. This is consistent with the characteristics of SMEs in Vietnam because the role of accountants is not appreciated in the business.

• Journal of the Society of Disaster Information
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• v.16 no.2
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• pp.291-298
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• 2020

Purpose: The purpose of this study is to suggest a smart city strategy through smart growth considering the human, social and cultural meaning. It seeks opportunities to develop the cities that has not grown by integrating the ICT, a new growth tool for smart cities, into the spatial and physical renewal project. Method: Analyzing policy and strategy of smart living lab and digital cultural contents on the smart growth process under the experience in Amsterdam and Paris. Results: Smart city is expected to be reflected not only the technical aspects but the social characteristics of the city in order to enhance the living environment of the citizens by embracing diverse viewpoints throughout the city. It examines the smart growth plan in the improvement of the living conditions of the citizens. Conclusion: Planning smart city is to discover the smart city adaptability that can enhance the capability of cities to improve the life condition and quality of citizens by applying the core strategies and specialized programs with community service and urban marketing, which are emerging as smart cities based on ICT technologies.

• Journal of the Korean Statistical Society
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• v.25 no.2
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• pp.243-253
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• 1996

Let X and Y be random vectors in R$^{n}$ . A random vector X is 'more associated' than Y if and only if P(X $\in$ A ∩ B) - P(X $\in$ A)P(X $\in$ B) $\geq$ P(Y $\in$ A ∩ B)-P(Y $\in$ A)P(Y $\in$ B) for all open upper sets A and B. By requiring the above inequality to hold for some open upper sets A and B various notions of positive dependence orderings which are weaker than 'more associated' ordering are obtained. First a general theory is given and then the results are specialized to some concepts of a particular interest. Various properties and interrelationships are derived.

• Journal of the Korean Institute of Landscape Architecture International Edition
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• no.2
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• pp.160-163
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• 2004

Suburban green lands play an indispensable role in maintaining norma! operation of the urban ecosystem. However, the suburban green lands are also the most fragile and easily disturbed places since they are close to the city edges. The suburban green lands of Kunming city show diversified forms, and it would be difficult to avoid taking part of those green areas in the rapidly expanding urban construction. To better preserve and utilize the suburban green lands of Kunming, it is vitally important to base ourselves on the practical situation of Kunming and take into full consideration the features of urban expansion and suburban green lands, so as to optimize the structures of suburban green lands, scientifically plan and readjust the remaining suburban green lands, and enhance the comprehensive efficiency of the daily dwindling suburban green lands in protecting and regulating the ecosystem, beautifying the environment and outputting economic benefits. Suburban green lands in some specialized areas must be put under strict protection.

• Journal of Korea Port Economic Association
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• v.29 no.1
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• pp.77-97
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• 2013

This paper focuses upon the relationship between port and port city. The purpose of this study is to theoretically review the relationship between port and its city, and to identify crucial policy directions for mutual development of port and the backward city in the case of Gwangyang Port (GP), Korea. The contents of this paper consist of five main sections: introduction; a concept of port-port city relationship; an analysis of the relationship between GP and its city; policy directions for GP city; conclusion. This study was mainly conducted by a literature review of the papers/reports and the analysis of secondary data. Significant policy strategies are associated with development of value-added logistics, expansion of additional port business, vitalization of port hinterlands, and establishment of port logistics clusters in terms of port economic function. Green port operation, improvements of coastal environment, establishment of port waterfronts, and conceptual port redevelopment master plan are included in the major port city development strategies in terms of sustainable development. Another major port city development strategies contain major port city master plan, institutional arrangements for port city development, specialized port city development policy, and formation of free trade port city in relation to integrated port-port city planning and management.

• Journal of Korean Society of Rural Planning
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• v.22 no.2
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• pp.165-173
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• 2016

Water management information system used by KRC(Korea Rural Community Corporation) operates widely including RIMS, RAWRIS and etc. Other systems are operated by each government department, for example, K-water(Korea Water Resources Corporation)'s WAMIS. Even though small scale reservoirs managed by city/country is just about 12% of total water resource, the reservoirs are important for controlling and securing water resource as the reservoirs, including about 14,700 reservoirs nationwide, are located at main subwater shed. So, it is necessary for KRC to execute integrated informatization. In this research, system analysis was performed to comprise the integrated water management information system including the reservoirs controlled by city and country at first. And then, improvement plan for informatization of the reservoirs controlled by city and country was proposed. This study proposed the improvement plan for informatization of the reservoirs managed by the city and country, which was systematically proposed through systemic analysis including from reservoir site to the integrated water management information system. The objects includes 1. Reservoir (basin, facilities, water depth-area curve, benefiter area), 2. Field supervision organization for the reservoir 3. Local government administrative organization, 4. Center organization 5. Network for information transfer, 6. integrated water management information system. As the reservoirs controlled by city and country are important considering managing water and facilities, operated by local government with minimum budget due to budget problem, securing sufficient budget is necessary to form an specialized organization controlling facilities and the water management system in terms of drought and flood control.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.273-283
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• 2022

Banking and finance is a broad term that incorporates a variety of smaller, more specialized subjects such as corporate finance, tax finance, and insurance finance. A virtual assistant that assists users in searching for information about banking and finance terms might be an extremely beneficial tool for users. In this study, we explored the process of searching for information, seeking opportunities, and developing a virtual assistant in the first stages of starting learning and understanding Vietnamese to increase effectiveness and save time, which is also an innovative business practice in Use-case Vietnam. We built the FIBA2020 dataset and proposed a pipeline that used Natural Language Processing (NLP) inclusive of Natural Language Understanding (NLU) algorithms to build chatbot applications. The open-source framework RASA is used to implement the system in our study. We aim to improve our model performance by replacing parts of RASA's default tokenizers with Vietnamese tokenizers and experimenting with various language models. The best accuracy we achieved is 86.48% and 70.04% in the ideal condition and worst condition, respectively. Finally, we put our findings into practice by creating an Android virtual assistant application using the model trained using Whitespace tokenizer and the pre-trained language m-BERT.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.33 no.4
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• pp.129-139
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• 2015

Parks in order to find the inspiration and implication from their construction. The research is focused on a few cross-sectional city wall parks, which are Huangchenggen city wall park, Ming city wall park and Yuandadu city wall park. to come to the conclusion, it defines the generic concept of city wall park, clarifies the transitional process of the city of Beijing, organize the current situation and basis of the construction of the Beijing city wall parks. besides, by analyzing the Beijing city wall parks' specific construction manners including the basis of their planning, the support by government, planning functionality, landscape theme arrangement and gardening arrangement, the research puts forwards their construction characters and drawbacks. through comprehensive analysis on the aspects above, a series of inspirations are obtained for the construction of city wall parks. these include: specialized and legally valid regulation systems need to be setup before planning; government and citizens' proactive support is necessary for the protection of ancient city wall ruins and the construction of the city wall parks; when planning, existing situation should be utilized to the maximum extent, efficiency of space usage should be improved through smooth connection between different spacial locations.

• The Journal of Fisheries Business Administration
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• v.24 no.2
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• pp.17-53
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• 1993

Pusan is the largest fishing port in Korea, and deals with more than I million ton of fish catches annually, including catches of coastal and off-shore fisheries as well as those of deep-sea fishery. However, it hen had no fishing port facilities specialized fer deep-sea fishery since it started 30 years ago. Economic and physical losses resulting from this have teen enormous. Although fishing port facilities are a part of infra-structures built by Governments, the construction of them has been delayed due to financial difficulties of Central or local governments. To overcome this harsh situation to which deep-sea fishery cooperations faced, some cooperations have decided to construct fishing port facilities including fish-pier specialized for deep-sea fishery in Gamcheon port. The construction expenses of these facilities were financed by private funds to which they themselves jointly contributed. As a result, a fish-[pier, which has the capacity of serving one fishing vessel of 10, 000 ton or four of 5, 000 ton or four of 1, 000 ton at the same time, will be opened in here by 1994. The paper examines the master plan to revitalize the deep-sea fisheries industry in a deep depression with the opening of these physical facilities. The framwork of the plan is pursued in two different aspects, which are both hardware and software. In a hardware aspect, the plan in to develop Pusan into a city which is suitable for one of the best fishing ports in the world. That is, it is to develop the city into a place famous for sightseeing as well as the distribution and processing of fish-products centering around fish-piers. On the other hand, in a software aspet, it is regarding improvement of the distribution system of fish-products. One way to do that is to make up some deficiencies of the current system of a producers' joint sale. And the other is to establish an exchange of fish-products futures. Through these institutions, we could abrsorb speculative funds, which would otherwise be invested in speculation on fish-products, into productive investment opportunities, We believe that if the plan is realized, the deep-sea fishery in Korea will revive from a long-tasted depression and make progress to become one of the mai industries of Korea.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.40 no.1
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• pp.233-239
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• 2015

The demand of remote control and monitoring for efficiency and applications of LED streetlight is increasing continuously because the demand of LED streetlight was increase last few years. Existing street light remote control system is wired using a power line network. The wireless connection exists, but due to its low data transmission rate, it cannot support specialized applications. It can only support simple control and monitoring. In this paper, we propose a system that uses a IEEE 802.11s wireless mesh network based on WLAN, as a backbone network for remote control and monitoring of the LED street lights along with other specialized applications. Using the wireless mesh network for remote control and monitoring the LED street lights, the same can be used to act like a public Wi-Fi access point. We have designed Wi-Fi integrated LED streetlight controller and implemented our system. We evaluated the performance of our system on a real test bed. Our proposed system is expected to perform the role of a U-city infrastructure by utilizing the wireless mesh network.