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Application of Cost-Volume-Profit Analysis in Decision-Making by Public Universities in Vietnam

  • LE, Oanh Thi Tu;TRAN, Phong Thi Thu;TRAN, Thuan Van;NGUYEN, Cong Van
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.6
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    • pp.305-316
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    • 2020
  • This paper aims to examine the application of cost-volume-profit (CVP) analysis by public universities in Vietnam. In the context where Vietnam is gradually transferring financial autonomy to public universities, the conduct of a CVP analysis in relation to these public universities is particularly urgent. Research samples were collected in 2018 and 2019 by surveying Vietnamese public universities. After collection, the data is synthesized by excel file, conformity check, data cleansing and data analysis on SPSS software by tools such as Frequency statistics, price statistics, and means. The results show that: (1) universities used the CVP analysis in decision-making, (2) information related to the CVP analysis used for decision-making by administrators remained simplistic and lacked cost-control details, and (3) the application of the CVP analysis by university administrators for decision-making was neither comprehensive nor coordinated. The findings also show that, given the current conditions in Vietnam, increasing the governance in public universities is essential, as is contributing to reducing costs, increasing universities'income, providing the best service to students, and improving the quality of training. The study calls for the flexible application of the CVP analysis, which will provide information to help managers at Vietnamese public universities make the best decisions.

Outcome Expectations and Social Entrepreneurial Intention: Integration of Planned Behavior and Social Cognitive Career Theory

  • LUC, Phan Tan
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.6
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    • pp.399-407
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    • 2020
  • The paper examines social entrepreneurial intention through outcome expectations. The proposed model incorporates outcome expectations from social cognitive career theory and theory of planned behaviors. The study also introduces a scale for outcome expectations in social entrepreneurship, including solving social problems, innovation, family tradition of social involvement, meaning in life, prestige and social recognition, competitive and favorite job and wealth. A survey of 279 students was conducted through face-to-face structured interviews. The confirm factor analysis and technique of structural equation modeling were used to explore relationships among latent constructs. Research results show that the outcomes impact only through three determinants of theory of planned behavior and do not have significant impact to social entrepreneurial intention. It suggests that outcome expectations may be a flexible factor. Individual outcome expectations can shift to motivations when facing favorable conditions such as family support, government support, etc. The findings suggest that the ability to predict social entrepreneurial intention of attitude toward behavior, subjective norms, and perceived behavioral control. The proposed model in this study contributes importantly to the emerging literature on entrepreneurial intention, particularly to social entrepreneurial intention. This study is also the first quantitative study to measure the impact of outcome expectations on social entrepreneurial intention.

Intermittent Addiction and Double Sidedness of Thought Suppression: Effects of Student Smart Phone Behavior

  • Yang, Hoe-Chang;Kim, Young-Ei
    • Journal of Distribution Science
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    • v.13 no.9
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    • pp.13-18
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    • 2015
  • Purpose - This study investigates the effects of thought suppression on depression and uneasiness among college students likely to be influenced by smart phone addiction. Research design, data, and methodology - A total of 151 valid questionnaires were collected. The following analyses were conducted using SPSS 19.0 and AMOS 19.0: frequency, descriptive statistics, correlation, simple regression, and multiple regression. Results - Smart phone addiction increased uneasiness, depression, impulsiveness, and aggression. Moreover, uneasiness, depression, impulsiveness and aggression from smart phone addiction, had a negative influence on psychological wellbeing resulting in potential delinquent behavior. In addition, the addiction treatment relied heavily on drugs; therefore, such psychological treatment should be strengthened to control intermittent addiction. Conclusions - The results indicate that various kinds of research are needed to investigate personality and environmental factors that influence smart phone addiction. Additionally, studies on lessening smart phone addiction and living healthy lifestyles are needed. Moreover, psychological rehabilitation and treatment should be developed to lessen the rebound effect after thought suppression, to verify the effects of clinical application, and to prevent intermittent addiction.

Influence of College Student' Leadership Behavior Characteristics on Organizational Citizenship Behavior: Moderating Effect of Self-Efficacy (대학생의 리더십 행동 특성이 조직시민행동에 미치는 영향에 관한 연구: 자기효능감의 조절효과)

  • Kim, Jae-Boong
    • Journal of the Korea Convergence Society
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    • v.8 no.12
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    • pp.351-357
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    • 2017
  • This study is one on the effect of leadership behavior characteristics in Korea and China on organizational citizenship behavior by means of moderating effect of self-efficacy. This study conducted analysis using PLS as methodology. This study conducted analysis on the effect of leadership behavior characteristics in Korea and China on organizational citizenship behavior. It was found in both Korea and China that leadership behavior characteristics makes positive influence on organizational citizenship behavior but without moderating effect of self-efficacy. Results of this study could be practically used in educational institutions in charge of leadership training, besides college students, and help seeking for direction to nurture basic attainments on leader's behavior characteristics.

ROS-based control for a robot manipulator with a demonstration of the ball-on-plate task

  • Khan, Khasim A.;Konda, Revanth R.;Ryu, Ji-Chul
    • Advances in robotics research
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    • v.2 no.2
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    • pp.113-127
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    • 2018
  • Robotics and automation are rapidly growing in the industries replacing human labor. The idea of robots replacing humans is positively influencing the business thereby increasing its scope of research. This paper discusses the development of an experimental platform controlled by a robotic arm through Robot Operating System (ROS). ROS is an open source platform over an existing operating system providing various types of robots with advanced capabilities from an operating system to low-level control. We aim in this work to control a 7-DOF manipulator arm (Robai Cyton Gamma 300) equipped with an external vision camera system through ROS and demonstrate the task of balancing a ball on a plate-type end effector. In order to perform feedback control of the balancing task, the ball is designed to be tracked using a camera (Sony PlayStation Eye) through a tracking algorithm written in C++ using OpenCV libraries. The joint actuators of the robot are servo motors (Dynamixel) and these motors are directly controlled through a low-level control algorithm. To simplify the control, the system is modeled such that the plate has two-axis linearized motion. The developed system along with the proposed approaches could be used for more complicated tasks requiring more number of joint control as well as for a testbed for students to learn ROS with control theories in robotics.

Effects of Employment Competence on Entrepreneurship and Entrepreneurial Intentions: Focused on Moderating Effect of Nationality (취업역량이 기업가정신과 창업의지에 미치는 영향 -국적의 조절효과로-)

  • Choi, Ju-Choel
    • Journal of the Korea Convergence Society
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    • v.9 no.4
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    • pp.223-232
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    • 2018
  • Recently universities provide the students with the convergence education as a means of start-up support for addressing the youth unemployment crisis. This study aims to empirically analyze moderating effects of nationality in terms of the effects of employment capability on entrepreneurship and entrepreneurial intentions. For evaluating the effect, a structural equation model was used. The results are as follows. First, employment capability significantly affects entrepreneurship. Second, employment capability does not have a direct impact on entrepreneurial intentions but it has an indirect effect, through entrepreneurship. Finally the moderating effect of nationality was revealed. We hope that the results are applied as the basic data for developing educational programs of convergence technology to promote employment and entrepreneurship.

The Effects of the Congruence between Cosmetic Advertising Image and Self-Image on Consumer Attitudes (화장품 광고이미지와 자아이미지의 일치성이 소비자 태도에 미치는 영향)

  • Choi, Jung-Sun;Jeon, Jung-Ok
    • Journal of the Korean Home Economics Association
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    • v.46 no.7
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    • pp.35-45
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    • 2008
  • For the highly involved and emotional product, such as cosmetic product, the consumer focuses on the information about the symbolic meaning of a product. As a continuum, cosmetic advertising frequently requires a celebrity and/or cue since it provides identification between customer and cosmetic. Although many studies have examined the effectiveness of the congruence between brand image and self-image, there are little research regarding the congruence between advertising image and self image. The objective of this study is to examine the attitudinal effectiveness of the congruence between cosmetic advertising image and self-image. For the experiment, 2(ad type: rational vs emotional) factorial designs were performed. A total of 240 undergraduate female students participated in the experiment. The results of the study are as follows. First, the congruence had a significantly positive influence on advertising attitude, but not on brand attitude. Second, the type of cosmetic advertising caused differences in attitudinal persuasiveness affected by the congruence.

Interrelationship between Prior Knowledge and Language Proficiency in L2 Listening Comprehension

  • Chung, Hyun-Sook
    • Korean Journal of English Language and Linguistics
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    • v.1 no.1
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    • pp.187-209
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    • 2001
  • This study attempts to supplement what is known about the influence of prior knowledge on second language listening comprehension. To do so, the study examines the effect of prior knowledge and language proficiency on the ability of L2 listeners to understand texts. The purpose of an experiment was to determine the effect of topic familiarity on the L2 listening comprehension ability of subjects who varied in L2 listening proficiency level. The subjects (N=117) were selected from a population of college students enrolled in the Departments of English and Business in Korea. English listening proficiency levels were designated on the basis of TOEFL listening scores. Subjects listened twice each to texts (more familiar and less familiar). After listening to each text, a ten-item objective test was administered to test the subjects' comprehension of the information presented in the text. Objective tests were analyzed. using repeated measures analysis. A post hoc test was conducted to identify the means that were significantly different. This study yielded the following results: (1) subjects with high prior knowledge comprehended texts significantly better than did subjects with low prior knowledge; (2) the level of L2 listening proficiency had a significant effect on the L2 listening comprehension of texts, but there was no interaction between prior knowledge and the level of L2 listening proficiency.

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Children's Use of Paid Content Based on Media and Monetary Concepts (아동소비자의 매체별 유료 콘텐츠 사용특성과 금전인식 연구)

  • Ji, Meewha;Ryoo, Juyoun;Ohk, Kyungyoung;Park, Jooyung
    • The Korean Journal of Community Living Science
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    • v.25 no.2
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    • pp.207-218
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    • 2014
  • This study examines the use of paid content by children and identifies their monetary concept based on the following three research questions: (1) What are the characteristics of paid-content use by children? (2) How can the monetary concept of children be classified? (3) How does this monetary concept vary across use groups? Data were collected from 245 elementary school students. Based on the results, there were two types of media content used by children: mobile and computer content. Children were classified into four consumer groups based on the type media content use and the amount of content use. In addition, monetary concepts of children using paid content had two dimensions: money for means and that for objects. For computer users, monetary concept for conspicuous consumption and mammonism were more likely in the high-use group than in the low-use group. For mobile users, there was no significant difference in money for means and money for objects between the high-use group and the low-use group. The limitations of this study offer some interesting avenues for future research.

Consumers' Device Choice in E-Retail: Do Regulatory Focus and Chronotype Matter?

  • Haider, Syed Waqar;Guijun, Zhuang;Ikram, Amir;Anwar, Bilal
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.14 no.1
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    • pp.148-167
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    • 2020
  • Today, digital shoppers express increasingly complex buying behavior. They can use multiple channels for shopping and also they can switch from one to another channel almost effortlessly, in the result of engaging in omnichannel shopping behavior. A few years ago, consumers were using brick and mortar stores to make their purchases. However, nowadays, they possess different digital devices (mobile and/or desktop) to search for different alternatives and to make a better shopping choice. These devices (mobile and desktop) are different and offer unique benefits to consumers. However, there has been very little research that has treated mobile and desktop devices separately. Perhaps this study is the pioneer when it comes to investigating the effect of regulatory focus (prevention vs. promotion) and chronotype (morning and evening person) on a sample of university students using desktop and mobile channels for their shopping. The findings from a sample of 312 digital consumers (mobile and/or desktop) confirmed that the desktop channel provides a greater fit for morning-type respondents and that the mobile channel offers better value for evening-type respondents in e-retail. Furthermore, promotion-focused shoppers favor the mobile channel, and prevention-focused shoppers favor the desktop channel. The new insights and contributions of this study provide a better understanding of digital consumers to help sellers to develop a more effective e-retail strategy.