• Title/Summary/Keyword: Working-time Accounts

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Impact of Working Capital Management on Firm's Profitability: Empirical Evidence from Vietnam

  • NGUYEN, Anh Huu;PHAM, Huong Thanh;NGUYEN, Hang Thu
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.3
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    • pp.115-125
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    • 2020
  • This paper investigates the impact of working capital management on the firm's profitability. The research sample includes 119 non-financial listed companies on Vietnam stock market over a period of 9 years from 2010 to 2018. Two statistical approaches include Ordinary least squares (OLS) and fixed effects model (FEM) are employed to address econometric issues and to improve the accuracy of the regression coefficients. The empirical results show the negative and significant impacts of the working capital management, which measured by cash conversion cycle (CCC) and three components of the CCC including accounts receivable turnover in days (ARD), inventory turnover in days (INVD), and accounts payable turnover in days (APD) on the firm's profitability measured by return on assets (ROA) and Tobin's Q. It implies that firms can increase profitability by keeping the optimization of the working capital management measured by the CCC, which includes shortening the time to collect money from clients, accelerating inventory flow and hold the low payment time to creditors. Besides, the profitability of firms was impacted by the sale growth rate, firm size, leverage, and age. Therefore, this paper provides a new insight to managers on how to improve the firm's profitability with working capital management.

Reliable & Sealable Multicast Communication in Real Time Collaborative Systems

  • Patel, Jayesh-M;Shamsul Sahibuddin
    • Proceedings of the IEEK Conference
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    • 2002.07c
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    • pp.1752-1755
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    • 2002
  • The world wide web (WWW) already accounts f3r more Internee network traffic than any other application, including il and simple file transfer. It is also a collaborative technology in a weak sense of the word - it allows people to share information. Synchronous collaboration is where an interactive activity is simultaneous and in teal-time. Computer based real time collaborative systems like shared whiteboards. collaborative editor etc. are only beginning to emerge recently. These applications invoking more than two users exchanging information, require Multicast communication. Multicast communication is a transmission mode that is now supported by a variety of local and wide area networks. Multicasting enables multiparty communication across a wide area to sparsely distributed groups by minimizing the network load. Multicasting itself is one of the key technologies in the nut generation of the Internet This paper describes the technical issues from the aspect of multicast communication and its reliability in synchronous collaborative application.

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A Study on Perceived Time Pressure and Time Use: Focusing on the Employed Men and Women in Korea by Using 1999 and 2009 Time Diary Data (취업남녀의 시간부족인식과 시간활용: 1999년과 2009년의 생활시간자료 비교)

  • Cha, Seung-Eun
    • Journal of Family Resource Management and Policy Review
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    • v.15 no.3
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    • pp.131-151
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    • 2011
  • This study attempted to estimate the level of perceived lack of time in Korean society, to link it to time management and to identify the possible association that accounts for time shortage. I employed the gender perspective in order to reveal the dynamics and complexity of the perception of a lack of time in the population. The sample for the study was drawn from the 1999 and 2009 Korean time diary data collected by the Korean National Statistical Office. From the original data, I selected a sample of second shift families(men and women who are presently working and raising children) living in metropolitan areas(including Seoul and six major urban areas in Korea). The dependent variable was time pressure measured by a single-item question on a four-point likert scale. The results of the study showed that working mothers perceived a greater time shortage as compared to working fathers. The time use pattern showed change during the periods, indicating that people worked fewer hours in paid labor and enjoyed more leisure hours and personal care hours. However, on average, people seemed to have experienced a greater time lack in 2009 as compared to 1999. The results from the ordered logistic regression model revealed that even though there were similarities in the impact of relevant factors, men's perception of a lack of time was more closely linked with their work role and social status, while for women, this perception was influenced by work and family duties. This indicates that Korean working mothers and fathers are facing a double jeopardy of time shortage in terms of combining their work and family roles. As a result, the level of time pressure by gender is converging toward a "never enough" phase. These findings generated policy implications and detailed suggestions.

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Increasing Employment Flexibility and Job Stabilization in Germany (독일의 고용유연성 확대와 고용안정)

  • Lee, Jeong Eon
    • The Journal of the Korea Contents Association
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    • v.13 no.12
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    • pp.966-973
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    • 2013
  • It has been frequently asked the question not only by academicians but also by practitioners whether employment flexibility can be compatible with employment stability. This study tries to find the answer by investigating the German model of employment flexibility practices and job stability policies. The German model of employment flexibility is mainly based on working-time accounts and short-time work programs. It is found that social partnership and government support have played a crucial role to stabilize German labour market. Workers, employers, and government have harmoniously interplayed in order for overcoming the economic hardship. Adapting the German experience of overcoming economic turbulence by introducing employment flexibilization can help Korean firms. However, it is important to recognize that there are some differences in practices of labour relations, cultural and social background while applying the German practices.

A Design of Inter-Working System between Secure Coding Tools and Web Shell Detection Tools for Secure Web Server Environments (안전한 웹 서버 환경을 위한 시큐어코딩 도구, 웹쉘 탐지도구 간의 상호연동 시스템 설계)

  • Kim, Bumryong;Choi, Keunchang;Kim, Joonho;Suk, Sangkee
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.11 no.4
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    • pp.81-87
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    • 2015
  • Recently, with the development of the ICT environment, the use of the software is growing rapidly. And the number of the web server software used with a variety of users is also growing. However, There are also various damage cases increased due to a software security vulnerability as software usage is increasing. Especially web shell hacking which abuses software vulnerabilities accounts for a very high percentage. These web server environment damage can induce primary damage such like homepage modification for malware spreading and secondary damage such like privacy. Source code weaknesses checking system is needed during software development stage and operation stage in real-time to prevent software vulnerabilities. Also the system which can detect and determine web shell from checked code in real time is needed. Therefore, in this paper, we propose the system improving security for web server by detecting web shell attacks which are invisible to existing detection method such as Firewall, IDS/IPS, Web Firewall, Anti-Virus, etc. while satisfying existing secure coding guidelines from development stage to operation stage.

Identify Management System with improved security based working time supervising (근태관리 중심으로 보안성을 향상시킨 2-Factor 인증 계정관리시스템)

  • Choi, Kyong-Ho;Kim, Jongmin;Lee, DongHwi
    • Convergence Security Journal
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    • v.17 no.5
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    • pp.71-76
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    • 2017
  • Today, it is an information society where a large number of users access and view important data in a large number of information assets as needed. In this complexity, techniques related Identify Management are being applied, in order to verify authorized user access to important information assets and manage of history. But, the ability access to sensitive information using account has the disadvantage of being able to open the way for information to the attacker when it is hijacked. Thus, in this paper, we propose a secure Identify Management System that can control the use of accounts based on the attitude of the account holder, but also enhances the security and does not hinder the convenience.

Effects of a Posture Correction Feedback System on Upper Body Posture, Muscle Activity, and Fatigue During Computer Typing

  • Subin Kim;Chunghwi Yi;Seohyun Kim;Gyuhyun Han;Onebin Lim
    • Physical Therapy Korea
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    • v.30 no.3
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    • pp.221-229
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    • 2023
  • Background: In modern society, the use of computers accounts for a large proportion of our daily lives. Although substantial research is being actively conducted on musculoskeletal diseases resulting from computer use, there has been a recent surge in interest in improving the working environment for prevention. Objects: This study aimed to examine the effects of posture correction feedback (PCF) on changes in neck posture and muscle activation during computer typing. Methods: The participants performed a computer typing task in two sessions, each lasting 16 minutes. The participant's dominant side was photographed and analyzed using ImageJ software to verify neck posture. Surface electromyography (EMG) was used to confirm the participant's cervical erector spinae (CES) and upper trapezius muscle activities. The EMG signal was analyzed using the percentage of reference voluntary contraction and amplitude probability distribution function (APDF). In the second session, visual and auditory feedback for posture correction was provided if the neck was flexed by more than 15° in the initial position during computer typing. A 20-minute rest period was provided between the two sessions. Results: The neck angle (p = 0.014), CES muscle activity (p = 0.008), and APDF (p = 0.015) showed significant differences depending on the presence of the PCF. Furthermore, significant differences were observed regarding the CES muscle activity (p = 0.001) and APDF (p = 0.002) over time. Conclusion: Our study showed that the feedback system can correct poor posture and reduces unnecessary muscle activation during computer work. The improved neck posture and reduced CES muscle activity observed in this study suggest that neck pain can be prevented. Based on these results, we suggest that the PCF system can be used to prevent neck pain.

A Fast Authentication Method using Hash Value for Realtime Communication in Mobile IPv6 network (모바일 IPv6에서 실시간 통신을 위해 해쉬 값을 적용한 빠른 인증 기법)

  • Kang Hyung-Mo;Mun Young-Song
    • The KIPS Transactions:PartC
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    • v.13C no.1 s.104
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    • pp.113-120
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    • 2006
  • A node of mobile IPv6 moving foreign networks needs authentication process to support right services against from security threat. AAA is a trust infrastructure that authenticates, authorizes, and accounts nodes receiving a network service. And Mobile IPv6 Working Group recommends use of AAA infrastructure to authenticate mobile nodes. Event though AAA infrastructure provides strong authentication functions, it should exchange a lot of messages to authenticate mobile nodes every movement. The exchange of lots of messages causes latency and it is interfered with realization of real-time communication. This paper proposes an authentication method of improved speed using hash value of mobile node to reduce authentication latency. Directly after movement, a mobile node applying a Proposed method uses extended existing security authentication for a while and deletes the establishment latency of new security authentication. Performance evaluation of a proposed method verifies the efficiency through the analysis of cost comparison with other methods. The conclusion of performance evaluation is that the proposed method gets more 25% performance improvement than a general method when a mobile node moves another subnet.

Factors Influencing Suicide Methods in Gyeonggi-do Suicide Deceased: Based on the 5-year (2016~2020) Suicide Death Data Analysis (경기도 자살사망자의 자살방법에 영향을 미치는 요인 -5개년(2016~2020년) 자살사망자 자료 분석을 바탕으로-)

  • Kim, Jung Sug;Sun, Min Jung;Chun, You Jin
    • Journal of East-West Nursing Research
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    • v.29 no.2
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    • pp.129-140
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    • 2023
  • Objectives: Suicide rate in South Korea is one of the major public health concerns. This study examined the factors influencing the suicide methods of people who committed suicide in Gyeonggi-do, which accounts for one-fourth of the population of South Korea. Methods: This study analyzed the data of a total of 13,945 suicide deaths in Gyeonggi-do over a five-year period (2016-2020) provided by the Statistics Korea and the influence of social and demographic characteristics on the analyzed suicide methods. The differences in suicide methods according to the social and demographic characteristics of suicide victims were compared and analyzed through chi-squared, and items with significant differences in univariate tests were analyzed by multiple logisitic regression analysis. Results: Among suicide deaths, the most common method of suicide was hanging (52.4%). In particular, women, were employed, and stayed at home were higher risk of being hanged. The second most common method of suicide was leaping (17.7%). Women under the age of 30, those with a college degree or higher, those who were not working, time of death (6-12), and those outside the home were more likely to choose to take the leap. The third most common method of suicide was gas poisoning (15.8%). Young people under the age of 65, college graduates or higher, without a spouse, were employed, and spring season were at increased risk of choosing gas poisoning. Conclusions: The results highlight the need for policies that consider risk factors such as gender, age, education, marital status, employments status, time of suicide, and place of suicide in order to block access to suicide methods for suicide victims in Gyeonggi-do.

Shared Leisure Time with Couples, Preschool Children, and Other Family Members and Their Determinants (가족공유 여가시간 및 결정요인: 부부, 미취학자녀, 그 외 가족 및 친척을 중심으로)

  • Lee, Yon-Suk;Kim, Oi-Sook;Lee, Ki-Young;Cho, Hee-Keum;Lee, Seung-Mi;Kim, Ha-Nui;Han, Young-Sun
    • Journal of Family Resource Management and Policy Review
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    • v.16 no.1
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    • pp.199-227
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    • 2012
  • Studies of leisure time generally have been concentrated on the amount of time spent by each family member in Korea. In this study, the shared leisure time among family members in various leisure activities was mainly investigated. Purposes of this study were to describe how family members spent the leisure time together and to investigate the determinants that affected whether or not family shared leisure time together. The data source was the '2009 Time Use Survey' conducted by the Korea National Statistical Office. The person involved in each activity was surveyed for the first time in the survey. The data from 17,470 diaries(10,359 weekdays and 3,549 Sunday) from 8,745 individuals aged from 20 to 59 who had a spouse were analyzed. The descriptive statistics and logistic regressions were used. On average, married couples spent leisure time together with spouses 36 minutes a day on weekdays and 1 hour and 38 minutes on Sunday, respectively. Parent did with preschool children 5 minutes a day on weekdays and 15 minutes on Sunday, respectively. The shared leisure time with other family and relatives was 22 minutes a day on weekdays and 1 hour and 13 minutes on Sunday, respectively. Although there was a wide variation on the shared family leisure time by the types of activities, the main shared leisure activity was using mass media, which accounts for about two third of all shared leisure time together with family. Independent variables, including the age, sex, education level, working hours, personal income, presence of preschool children, marital status, sex role attitude, and dual or single income earner were the significant determinants of family's or couple's parent-preschool children's shared leisure time on weekdays or Sunday. Based on the results of this study, family and leisure policy were suggested to increase active family shared leisure time.

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