• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.375-380
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• 2021

Internal control is important for monitoring operations of organizations. In order to achieve the quality of internal control, organizations need to recognize different perspectives in which the components of internal control play a decisive role. Internal control is a process designed by the manager and it is applied within the organization to provide reasonable assurance of the reliability of financial information and to comply with policies, procedures, rules, regulations and laws. The article uses the ordinary least squares method and the seven-point Likert scale to test the variables affecting the quality of internal control in 18 Vietnamese listed banks. The article surveyed 179 leaders of listed banks. The results show that there are three variables out of a total of five variables that positively affect the quality of internal control, including the control environment, control activities, and monitoring. Accordingly, the managers of Vietnamese listed banks need to pay attention to building a corporate culture environment, improve the quality of control activities, and periodically and regularly conduct the monitoring. It contributes to improving the quality of internal control and is also an opportunity to increase economic benefits for Vietnamese listed banks in the context of international economic integration.

• KOREAN JOURNAL OF PACKAGING SCIENCE & TECHNOLOGY
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• v.26 no.3
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• pp.147-154
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• 2020

The purpose of this study was to research the status of logistic service-related workers about untact works by case study in the Era of COVID-19. An experimental design was used by case analysis of interviews with ten office workers from May to June 2020. The results of this research were divided into three categories: work environment, work management and work effect. First, teleworking has a significantly positive influence on business efficiency about work environment. ZOOM, One drive, Skype, Chatbot, Microsoft Teams and Remote view are used as collaborative applications. Second, work instructions in documents are needed such as e-mail and messenger using information and communication technology about work management. Third, the strong points of teleworking are both high work efficiency and job satisfaction about work effect. The weak points of teleworking are both very low-technology and misunderstanding about work effect. The result offer some insights into the case study of logistic service-related workers about untact works. Based on the results, the implications and the limitations of this study were discussed.

• Journal of the Korea Society of Computer and Information
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• v.24 no.5
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• pp.139-147
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• 2019

This study is conducted to analyze how Social Media characteristics of restaurant franchise affect customer decision making and redelivery intention and find out how to do Social Media marketing which is getting important. Through this study, we will understand the direction of Social Media management. In this study, we had 220 users to respond questionnaires who looked up about restaurant franchise through Social Media. In the previous research, we classified the Social Media characteristics about the restaurant franchise into the fields of liveliness, agreement, reliability, communication, accuracy, and entertainment. In order to verify the hypothesis, we conducted single regression analysis and multiple regression analysis and verified the relationship between variables. First, we found that Social Media characteristics of restaurant franchise has a positive relationship with favorability. Second, Social Media characteristics of restaurant franchise has a positive relationship with satisfaction. Third, favorability has a positive effect on satisfaction. Fourth, favorability has a positive effect on the intention of re-inquiry and redeliver. Fifth, satisfaction has a positive effect on the revisit and intention to redirect. As a result of the study, we found that restaurant franchise will gain trust of customers if they take into account the characteristics of Social Media of restaurant franchise and conduct customized marketing according to the head office of restaurant franchise and perform continuous feedback and management in order to improve customer's favorability and loyalty.

• Journal of Information Technology Applications and Management
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• v.25 no.4
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• pp.185-196
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• 2018

This study investigates the social network among authors to improve the quality of Panel researches. Korea Health Panel (KHP), implemented by the collaborative work between KIHASA (Korea Institute for Health and Social Affairs) and NHIC (National Health Insurance Service) since 2008, provides a critical infrastructure for policy making and management for insurance system and healthcare service. Using bibliographic data extracted from academic databases, eighty articles were extracted in domestic and international journals from 2008 to 2014, April. Data were analyzed by NetMiner 4.0, social network analysis software, to identify the extent to which authors are involved in healthcare use research and the patterns of collaboration between them. Analysis reveals that most authors publish a very small number of articles and collaborate within tightly knit circles. Centrality measures confirm these findings by revealing that only a small percentage of the authors are structurally dominant, and influence the flow of communication among others. It leads to the discovery of dependencies between the elements of the co-author network such as affiliates in health panel communities. Based on these findings, we recommend that Korea Health Panel could benefit from cultivating a wider base of influential authors and promoting broader collaborations.

• Korean Journal of Construction Engineering and Management
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• v.22 no.3
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• pp.3-11
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• 2021

The construction project manager must clearly carry out the activities of each construction stage specified in the 'Task Description'. In this study, 'design change' and 'completion process' were classified as core tasks in consideration of the frequency and importance of tasks. And, by analyzing the actual construction project, the task contents for the core work were standardized. This laid the foundation for the ordering office, construction project management technicians, and builders to clearly understand the business areas of construction project management and fulfill their responsibilities for their respective tasks.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.195-200
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• 2021

In recent years, Vietnam's economic growth rate has been attributed to the growth of many well-managed industries within Southeast Asia. Among them is the civil construction industry. Construction projects typically take a long time to complete and require a huge budget. Many socio-economic variables and factors affect total construction project costs due to market fluctuations. In recent years, crucial socioeconomic development indicators of construction reached a fairly high growth rate. Also, most infrastructure and construction projects have a high degree of complexity and uncertainty. This makes it challenging to predict the accurate project price. These challenges raise the need to recognize significant factors that influence the construction price index of civil buildings in Vietnam, both micro and macro. Therefore, this paper presents critical factors that affect the construction price index using the fuzzy extent analysis process in an uncertain environment. This proposed quantitative model is expected to reflect the uncertainty in the process of evaluating and ranking the influencing factors of the construction price index in Vietnam. The research results would also allow project stakeholders to be more informed of the factors affecting the construction price index in the context of Vietnam's civil construction industry. They also enable construction contractors to estimate project costs and bid rates better, enhancing their project and risk management performance.

• Journal of the Architectural Institute of Korea Planning & Design
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• v.35 no.10
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• pp.63-70
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• 2019

The Busan branch of the former Toyo Takushoku Co. carried out the same business as a bank at the time of construction. This required an open space of long-span, which had no pillars, on the first floor where many customers frequently visited. In addition, an office space is required in the upper part, and a column is arranged so as to place a corridor in the center. It was designed with modern complex structures for space utilization and structural adaptation. As a result, scientific structural calculations of the modern era began and various structural technologies were introduced, the rationalization and value of various spatial characteristics and their structural design were analyzed from a technical historical perspective in the structure requiring long-span space. The Busan branch of the former Toyo Takushoku Co. is a complex structure with three structures. It is highly valuable as a building that tried to design its structure in a variety of spaces through calculation and introduction of new technology based on the principle of force in modern times.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.469-476
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• 2021

This study aims to examine and measure the impact of capital structure on the profitability of companies in emerging markets. The research sample includes eighteen rubber companies listed on the Vietnam stock exchange from 2015-2019. After collecting the research data, it was imported into excel to calculate the criteria for the research model. By using Stata 16 software, the study selected a data processing model and evaluated the relevance of the regression analysis model. The research results show that the profitability of listed rubber companies in Vietnam (measured by return on equity (ROE) has a positive relationship with the debt-to-asset ratio but has a negative relationship with the long-term debt-to-asset ratio. The results also show a positive impact of firm size and revenue growth on profitability while liquidity and the ratio of tangible fixed assets to total assets do not affect significantly. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our study shows that the long-term debt-to-assets ratio has a negative effect on profitability while the debt-to-asset ratio has a positive effect. This is entirely consistent with the characteristics of long-term debt use in emerging markets.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.413-421
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• 2021

Government expenditure on education has attracted much attention because it plays an important role in the economic development. The question is whether government expenditure on education has a positive or negative impact on the economic growth and vice versa. This study aims to provide reliable estimates of the relationship between government expenditure on education and economic growth with empirical evidence in Vietnam for the period 2006-2019. The data was taken from the official statistics of the General Statistics Office of Vietnam. The authors have used the VAR model and Granger causal model to determine the relationship between government expenditure on education and the economic growth. Research results show that there is a two-way nexus between the economic growth and government spending on education with a lag of about two years. From the results obtained from this research, the authors have made some policy suggestions for the Vietnamese government as how to increase investment for education. If there is a one-way causal relationship between expenditure on education and the economic growth, the government can use spending as a growth factor. However, if there is a bi-directional relationship between the government expenditure on education and the GDP growth, the government needs to ensure that resources are appropriately managed and allocated effectively to promote growth.

• International Journal of Computer Science & Network Security
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• v.21 no.6
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• pp.187-199
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• 2021

The research aims to measure the control procedures' effectiveness, followed by the University of Northern Borders employees. A questionnaire was developed and distributed to the target sample of financial and auditing affairs employees at the university, where the researcher followed the existing descriptive-analytical approach. The researcher relied on the field survey, and statistical analysis (spss) was used. The researcher has found that the control procedures used are highly efficient in reducing public money waste. The researcher has presented recommendations that may contribute to developing the work of oversight in combating waste of public money. These recommendations include: Increase the interaction between the General Oversight Office and the internal oversight departments at the University of Northern Borders, the incentives provided to the oversight and accounting staff for their efforts to combat public money waste. It encourages them to maintain public money and work to obliging employees to undertake training courses periodically to develop their skills and rehabilitate them in line with modern control procedures. Also, more studies and scientific research on the waste of public money and types of administrative and financial Corruption and the law in all state sectors and reach conclusions and recommendations will help decision-makers amend laws and regulations to serve the public benefit of the university and the state.