• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.895-907
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• 2020

Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks' financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks' information transparency, commitment from banks' senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

• 한국가정과교육학회지
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• 제33권1호
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• pp.129-149
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• 2021

본 연구는 대학의 가정 관련 전공 개설 현황과 중등학교 가정과교육과정에 요구되는 변화를 분야별로 살펴보고, 차기 고등학교 교육과정에서 편성할 수 있는 가정교과(군)의 선택과목을 구조화하는 데 목적이 있다. 이를 위해 관련 문헌과 자료를 분석하고, 가정교과 전문가를 대상으로 설문 조사와 FGI를 실시하였으며, 연구 결과는 다음과 같다. 첫째, 가정교과는 자연계열의 생활과학 영역뿐만 아니라 사회계열, 교육계열, 공학계열, 예체능계열 등과 연관성이 높았다. 2019학년도 가정교과와 관련된 학과수는 전문대학교 1,405개, 4년제 대학교 961개였으며, 총 입학생수를 기준으로 가정교과 관련 학과 입학생수는 전문대학교는 약 12%, 4년제 대학교는 약 7.3%를 차지하여 고등학교 가정교과(군) 선택과목을 개설할 기반이 충분함을 확인하였다. 둘째, 중등학교 가정과교육과정에서는 분야별로 달라진 식·의·주·가족·소비생활 패턴과 삶의 가치관에 따라 문화, 관계, 자립, 지속가능성 등의 개념을 강조하였으며, 단순 지식적인 측면의 내용은 줄이고, 깊이 있고 고차원적인 사고와 문화를 향유할 수 있는 방식으로 가정교과 내용이 구성되기를 희망하였다. 이러한 요구는 가정교과(군)의 선택과목을 다양화, 전문화하여 구조화함으로써 반영할 수 있을 것이다. 셋째, 고등학교 가정교과(군) 선택과목을 아동·가족, 식생활, 의생활, 주생활, 소비·가정관리, 가정교과 통합분야에서 총 18개의 선택과목명과 과목 개요를 구조화하였다. 본 연구 결과는 차기 가정과교육과정 편성을 위한 기초 자료를 제공하고, 고등학생들에게 가정교과(군)의 과목 선택권을 확대함으로써 고교학점제의 안착에도 기여할 것이다.

• 대한가정학회지
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• 제39권12호
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• pp.51-63
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• 2001

With the development of information technology, more and more internet sites are available to consumers. Increasing on the interests of diet and health in modem society, there are numerous internet sites dealing with food, nutrition and health. Considering the importance and expected roles of internet sites in information dissemination in the future world, it is important to put more efforts to encourage internet sites with more accurate an useful information. Up to present, not much work has been done on quality analysis and evaluation of the internet information. This study aimed to develop a model to evaluate and rank the internet information according to its quality so that consumers can be guided toward correct information source. Three models were adapted from the literature for pilot study to develop a model suitable for evaluation of contents of sites related to food and nutrition information. From the pilot study, a evaluation model was developed with criteria more relevant to Korean internet site by expert panel. Evaluation criteria of the model is authority, accuracy, objectivity, coverage, and user-friendliness. For the objective and systematic evaluation, scores were assigned totaling maximum 100 point to each evaluation criteria factors. The model developed in this study could be used as one for other internet sites in area other than food and nutrition.

• 한국가정과교육학회지
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• 제2권1호
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• pp.45-90
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• 1990

This study aims finding a desirable practical skill evaluation practice evaluation method and then improving student’s learning effect by analyzing the present state and the methods of practical skill evaluation in middle-high schools home economics education. Investigated persons are 250 of high schools home economics thachers(125) and middle schools home economics teacher(125) in Seoul, who are choosen by means of random sampling. The items analysis of questionnaires was performed by means of SPSS(Statistical Package for Social Science). The investigator analyzed their responses to the questionnaires according to teachers’ages, school careers, majors, places of employment, school years in charge. The results are marked with percentage and the significance level is verified by means of Chi-square(X$\^$2/) analysis method, when necessary. This thesis handles practical skill evaluation of general practice units, of clothing and textile unit, and of nutrient and food unit. The results obtained from the items analysis are as follows; I. Results of the items analysis. A. Practical skill evaluation of general units. 1. The motivation and accomplishment feeling of students are most frequently considered as the aims of practical skill evaluation, but the results of practical skill evaluation are, by contraries, most infrequently considered as improvement materials. 2. A greatest number of teachers make together with their colleagues an annual plan for practical skill evaluation an inform students of the concrete information of the test, but perform respectively practical skill evaluation, using 5 steps method. 3. The percentage that teachers majoring in home economics education as compared with others lay the similar stresses on the preparation processes, attitudes, and results of students is very high.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.671-680
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• 2020

This study develops the model to estimate the links between social capital, social entrepreneurial self-efficacy, perceived desirability and social entrepreneurial intention. Besides exploring the direct impacts of social capital, social entrepreneurial self-efficacy, and perceived desirability on social entrepreneurial intention, this study also focus on discovering the mediating roles of perceived desirability and social entrepreneurial self-efficacy on this relationship. Throughout adopting measures from some previous studies, the authors design the questionnaires and distribute to students in Vietnam. The study presents some demographic information of 289 students, who are studying at university and colleges in Vietnam. Then, the validity and reliability of scales are assessed using the value of Cronbach's alpha, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). In addition, by utilizing the structural modeling structure (SEM), the authors show that social capital plays the important role in shaping social entrepreneurial self-efficacy, perceived desirability, and social entrepreneurial intention. Interestingly, besides the direct effects on social entrepreneurial intention, perceived desirability and social entrepreneurial self-efficacy also mediate the correlation between social capital and social entrepreneurial intention. Also, with the interesting findings of the study, the authors propose several recommendations for policy-makers, educators and academics to promote the social entrepreneurship and innovation among Vietnamese students.

• The Journal of Asian Finance, Economics and Business
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• 제9권10호
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• pp.159-168
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• 2022

The time series of foreign trade turnover is complex and variable and contains linear and nonlinear information. This paper proposes preprocessing the dataset by the EMD algorithm and combining the linear prediction advantage of the SARIMA model with the nonlinear prediction advantage of the EMD-LSTM model to construct the SARIMA-EMD-LSTM hybrid model by the weight assignment method. The forecast performance of the single models is compared with that of the hybrid models by using MAPE and RMSE metrics. Furthermore, it is confirmed that the weight assignment approach can benefit from the hybrid models. The results show that the SARIMA model can capture the fluctuation pattern of the time series, but it cannot effectively predict the sudden drop in foreign trade turnover caused by special reasons and has the lowest accuracy in long-term forecasting. The EMD-LSTM model successfully resolves the hysteresis phenomenon and has the highest forecast accuracy of all models, with a MAPE of 7.4304%. Therefore, it can be effectively used to forecast the Sino-Russia foreign trade turnover time series post-epidemic. Hybrid models cannot take advantage of SARIMA linear and LSTM nonlinear forecasting, so weight assignment is not the best method to construct hybrid models.

• 경영정보학연구
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• 제18권1호
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• pp.1-23
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• 2016

본 연구는 정보보안 관리 영역 중 불확실성이 상대적으로 높고, 통제가 어려운 내부 조직 구성원에 의한 보안 위협 최소화를 위한 방안을 마련하고자 한다. 즉, 조직원의 정보보안 준수의도를 높이기 위하여, 조직의 보안 노력과 조직원의 보안 이해 간의 관계를 제시한다. 선행 연구를 기반으로 연구 모델 및 연구 가설을 제시하였으며, 정보보안 정책을 보유하고 있는 조직에서 근무하는 직장인 526명을 대상으로 설문을 실시하였다. 또한 구조방정식 모델링을 통하여 가설을 검증하였다. 가설 검증 결과, 조직원의 보안 준수의도를 높이기 위해서는 조직원의 정보보안 지식과 조직의 정보보안 문화가 긍정적인 영향을 미치는 것으로 나타났다. 또한 경영층의 지원, 보안 규정, 보안 가시성, 보안 교육 및 훈련이 보안 문화를 형성하는 선행 요인임을 찾았다. 본 연구는 조직원의 정보보안 준수를 위한 조직 차원의 정보보안 계획 수립 및 이행 측면에서 중요한 시사점을 가진다.

• 농업과학연구
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• 제44권1호
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• pp.133-143
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• 2017

The purpose of this study was to investigate the status of agricultural management accounting information, education status, and policy demands through a questionnaire survey of advanced agricultural managers. These people are expected to play a key role in the changing agricultural environment in Korea. Based on survey results, several policy implications were derived for the advanced agricultural managers' agricultural management accounting information record activation. Survey results of 303 respondents identified that 63.4% of them record their agricultural management accounting information. The biggest reason given for not recording this information was lack of time for record keeping. The biggest problem was a 'lack of Question and Answer system'. In addition, 37.2% of the respondents were not aware of the current agricultural accounting guidelines. In terms of education, 71.3% of the respondents have completed course work in accounting and responded that an 'On-off parallel education system', which offers both online and offline classes, was the most effective method to prevent dropout. Respondents thought that agricultural management accounting records were helpful for the management of agriculture and their participation in government policies. They also thought that customized education programs should be further implemented for enhancing the effectiveness of education programs, and 'One-stop Question and Answer system on related web sites and organizations' is required for them to keep better records. The following policy implications can be derived from the survey results. First, interoperability between agricultural management accounting information recording programs is needed. Second, accessibility should be strengthened. Third, the education system needs to be improved. Fourth, voluntary participation should be encouraged. Last, the government needs to establish a post-verification system.

• The Journal of Asian Finance, Economics and Business
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• 제7권3호
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• pp.53-62
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• 2020

The study aims to provide some plausible explanation for why Vietnamese listed companies only stop at the level of truthful presentation of information related to accounting data through the opinion of independent auditors. The information is only at the level of compliance with the requirements of Circular 155/2015/TT-BTC in form, but in essence is sketchy. What factors affect the level of voluntary disclosure of listed companies in Vietnam? In order to identify the factors affecting voluntary information disclosure on annual reports of listed companies, the study collected data on annual reports of 122 companies listed on the stock market in Ho Chi Minh City in the period 2015-2018 and uses regression analysis methods. The research presents 8 factors affecting the level of voluntary information disclosure including: Firm size, Listed time, Profitability, Solvency, Separation of board of directors and executive director, Board size, Organizational ownership and Foreign ownership. Next, the study conducted descriptive statistical analysis correlation coefficient analysis to examine the correlation and relevance of independent variables measured by the scale ratio, testing multiple linear regression model. The results of the study show that factors listed time, profitability and organizational ownership affecting voluntary information disclosure on annual reports of listed companies in Vietnam.

• 유통과학연구
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• 제17권2호
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• pp.5-11
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• 2019

Purpose - This paper examines how corporate social responsibility of the Korean retail industry affects the degree of asymmetric information. Recent theories predict that a firm's active engagement in socially responsible activities lowers the degree of asymmetric information of the firm. Research design, data, and methodology - This paper uses the sum of environmental and social scores (ES), published by the Korean Corporate Governance Service in order to proxy the degree of socially responsible management practices of Korean retail firms. This paper uses the ordinary least square method to investigate the above predictions. The publicly traded Korea retail firms listed in the Korean Exchange are analyzed from 2011 to 2016. To measure the degree of asymmetric information, this paper adopts the analyst dispersion and price impact measures. Results - This paper shows that the ES score has significantly positive relationships with these two measures of information asymmetry. The environmental score seems to increase the analyst dispersion measure and the social score appears to raise the price impact measure mores significantly. Conclusions - The results do not support the prior theory expecting a negative relationship between corporate social responsibility and the degree of asymmetric information. Environmental and social scores are found to affect the measures of information asymmetry differently.