• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.9
• /
• pp.649-657
• /
• 2020

This study aims to describe the perceptions of accounting students and expectations of employers towards the skills and knowledge needed by accounting graduates in Indonesia. Quantitative method using survey is employed to analyze 103 questionnaires from students and 51 questionnaires from employers. The results showed that students' perceived honesty, continuous learning, and work ethics are important skills, while employers stress the importance of work ethics, teamwork, and time management. Knowledge needed by accounting graduates in the perception of students includes financial accounting, financial reporting, and financial statement analysis, whereas employers perceived the importance of financial statement analysis, knowledge of Microsoft Office program, and financial accounting. Further analysis showed that there is an expectation gap between the perceptions of students and the expectations of employers towards skills - not knowledge - needed by accounting graduates. Although investigations of students' perceptions and employers' expectations have been conducted in previous studies, the information should be updated continuously to reflect the current conditions. This study offers the recent perceptions from students and employers to identify the current expectation gap. This study points to the importance of skills development in the university curriculum in order to develop the skillful human resources in accounting and meet the expectations of employers.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.5
• /
• pp.103-110
• /
• 2020

This study analyzes the strategy of determining economic development planning on SME improvement in Indonesia. A qualitative approach was conducted through interview questionnaires with twenty respondents, including sixteen Regional Apparatus Work Unit, Fisheries and Marine Office lecturers, subdistrict heads, and development observers. The method used is Analytical Hierarchy Process (AHP). AHP prioritizes criteria and sub-criteria to increase economic growth, reduce poverty, and increase community participation, while indicating the sub-criteria to optimize resource potential, strengthen micro-economy, develop tourism potential, utilize fishery potential and cultivation, and improve institutional performance. The AHP weighting results based on competitiveness and regional development of Bantaeng Regency is the priority in policy-making for a solution. The research shows that the government strategy, based on the perception of the stakeholders, is: optimizing resources strategy with priority to maximize the resource-carrying capacity that includes agriculture and farm, tourism development potential strategy, self-reliance of community groups and coaching and management. Strategies to strengthen micro economy include: industrial control, SMEs, community cooperatives and infrastructure improvements, strategies to improve institutional performance work capacity and work ethic, and strategies to utilize fisheries and cultivation potential technological development, provision of processed industries of fishery products, and improvement of the quality of the environment.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.8
• /
• pp.635-644
• /
• 2020

The construction industry in developing countries like Vietnam, which incorporates small and medium construction enterprises, is typically more prone to disputes and contract dispute-related lawsuits. A dispute may occur at any time in the life cycle of the project. It is sometimes solved with the intermediation of a lawyer or directly by stakeholders. Understanding the causes of disputes in a construction project not only improves the efficiency of a company but also increases the success of projects. This study was carried out using a questionnaire survey at construction projects in Ho Chi Minh City. Sample data with 117 observations were analyzed to find the disputing factors in construction projects: diversity of working style among the parties; reluctance to work; and poor teamwork. Correlation coefficient on a rank of factors between design consultant and contractor; Design consultant and project owners are positively correlated. The Exploratory Factor Analysis (EFA) analysis identified six groups of factors in construction disputes: cooperation, technology, economics, productivity, information, and behavior. The findings are useful for enterprise practice and provide participants with an overview of sources of dispute. Thus, a more complete risk management plan can be formulated, which will accelerate project progress and improve the likelihood of success.

• Journal of Digital Contents Society
• /
• v.13 no.2
• /
• pp.247-254
• /
• 2012

The management of user requirements for information system development is a key element. The traceability has been studied in a specific method as using a traceability table or SOA related to the requirement management. But there are few case about proposing a objective and quantified evaluation method and judgement criterion for none-technical business managers. This researcher has proposed, easy to access by unprofessional and objective and qualifiable, evaluation methods and criteria of Judging for adequacy of requirements reflection in the development process of information system for the government office through a previous case study. In this study, I will give consideration to study the limitations of previous studies and improve the evaluation formula for measuring the reflection of the requirements and derive, reviewed to provide a variety of criteria for each business, through business case analysis.

• The Journal of Fisheries Business Administration
• /
• v.34 no.1
• /
• pp.185-211
• /
• 2003

Initially, the system of outside director of cooperative has the object of consulting an external specialist. Recently, it takes a serious view of monitoring about securing clean management on the operating crisis. Nevertheless, in the field of NFFC(National Federation of Fisheries Cooperatives), it is difficult that the system of outside director of cooperative attains that is initial object. And in the field of FC(Fisheries Cooperative), it isn't in force about the outside director of cooperative. Therefore, it is important to make a following system improvement. (1) The ratio of outside directors among the member of board of directors has to be increased. (2) Outside director's term of office has to be amended from lyears to 2years and the current method of selection should be reformed to be a strict one with high standard of requirement and substantial screening for membership. (3) Outside directors' wage system must be actualized by adopting incentive system' etc. A measure of appointing an executive in a similar business line or organizations to ours as an outside director must be considered. FC have to introduce the system of outside director. (4) A recognition of proper management of outside directors and putting in practice is essential.

• Journal of Fashion Business
• /
• v.17 no.4
• /
• pp.107-123
• /
• 2013

This study identified market segments by fashion leadership and appearance interest and compared each group in clothing benefits and makeup benefits pursued as well as makeup behaviors. The data were collected from 20~30 women during September, 2012, and a total of 302 surveys were analyzed. About 46.5% was in their twenties, and more than 39% was students and 35.4% was office workers. Findings were as follows. First, according to fashion leadership and appearance interest, three groups were identified, fashion leader group, appearance interest group, and uninterested group. Second, uninterested group showed the oldest average age among three groups. Fashion leader group showed the higher proportion of students and professional. Third, fashion leader group showed the highest mean score of self-esteem, while uninterested group showed the lowest level. Fourth, fashion leader group pursued attractive body image, social benefit, and individuality for clothing benefits, while uninterested group valued convenience. Fifth, with respect to makeup benefits pursued, fashion leader group presented a high level of esthetic, self-confidence, and functional pursuit, whereas uninterested group showed the opposite. Sixth, respondents tended to depend on internet most as cosmetic information sources, followed by family/friends, and magazine in order. Implications for cosmetic business were provided.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.1
• /
• pp.655-663
• /
• 2021

This paper aims to develop a conceptual framework for determinants of spillover effects of FDI on technology innovation of Vietnamese enterprises. The research proposes a logistic regression model for assessing how enterprises' ability to implement technological innovation is affected by the presence of FDI enterprises as well as other factors that show the change through the indirect influence of FDI such as the size of the enterprise, the type of enterprise, and the skill level of the labor force or its research and development activities. Five forms of technology innovation are considered: improving production process; product quality improvement; product expansion; expanding business activities into a new field of production; and changing business activities into a new field of production. General Statistics Office of Vietnam provided survey data to collect information from 3,166 enterprises in the manufacturing and processing industry in Hanoi, which were valid for analysis. The results show that all variables of enterprise type, size, R&D, and industry have a positive impact on the selection of one of the innovation forms. Several recommendations are further suggested to take advantage of the positive effects and minimizing the negative effects of FDI for technological innovation of Vietnamese enterprises.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.4
• /
• pp.699-707
• /
• 2021

The objective of this study is to examine the determinants of the liquidity of 17 commercial banks listed on the Vietnamese Stock Exchanges, HOSE, HNX and UPCoM. The study uses the quarterly audited financial statements from the first quarter of 2006 to first quarter of 2020; it includes 496 observations. Data on GDP and inflation are compiled from the International Monetary Fund and the General Statistics Office of Vietnam. Once collected, the data were organized along the line of unbalanced panel data. The results show that total asset size, return on total assets, and credit growth are positively associated with the liquidity of the listed banks; whereas the interaction between the bank size and the return on total assets has a negative impact on the liquidity of commercial banks listed on the HNX, HOSE, UPCoM. In order to maintain good liquidity, commercial banks need to focus on effective credit growth, ensure a high rate of profit over total assets, and at the same time focus on developing the scale of total assets. However, the development of the size of the total assets should be noted in the balance between the total assets and the rate of return on the total assets.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.3
• /
• pp.845-853
• /
• 2021

The stock market shows the current health of an economy, and investment performance represents it. This study aims to clarify the relationship between financial behavior and investment decisions as well as its impact on investment results. Determine the influence of behavioral factors on individual investors' investment decisions and investment performance on the Vietnam stock market. The study surveyed 250 investors. The main analytical methods used are Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM). Research results show that Heuristic, Prospect, Market, and Herding directly and positively affect investment decision-making. Besides, the above factors have a direct and positive effect on investment performance. In particular, the Prospect factor has the strongest influence on investment decision-making and investment performance. The major findings of this study suggested that the important role of Heuristic, Prospect, Market, and Herding on Investment Decision-making and Investment Performance. Prospect had the strongest impact on Investment decision-making (β = 0.275). Heuristic had the second strongest impact (β = 0.257), then Herding (β = 0.202), and finally Market (β = 0.189) had the weakest effect. Regarding Investment Performance, the Prospect factor has a higher degree of impact than Heuristic Herding and Market.

• KSII Transactions on Internet and Information Systems (TIIS)
• /
• v.14 no.12
• /
• pp.4748-4762
• /
• 2020

Recently, the COVID 19 pandemic has affected on our daily lives and society in many ways. Specifically, it has brought rapid changes in the working environment from office working to smart telecommuting. In addition, cloud computing technology and services not only provided ubiquitous access, but also led to a sharing of information, internal-external communication channels, telework, and innovative smart work for the business process. As a result, smart work services based on social cloud networking have spread to the public sector. However, existing academic research examining smart work merely remains to focus on the theoretical conceptualization or to deal with merely several examples of private views. Best practices of smart work services based on cloud computing technology in the public field rarely exists. Moreover, many studies have been differently measured the values of smart work for private and public sectors depending on organizational singularities. Therefore, the study aims to define new theoretical implications and to explore future business strategies and policy directions based on a technical working group's personal psychological subjectivity. The research applied Q methodology, and selected five public organizations in Korea, that they have adopted or currently plan to adopt some part of smart work services.