• The Journal of Industrial Distribution & Business
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• v.4 no.2
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• pp.5-11
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• 2013

Purpose - Considering the importance of education as the base for countries' development, the results of various studies show that accounting education is not reconciled to business environment changes with huge defects in methods of education and knowledge transition. Research design, data, and methodology - By reviewing current research and considering the effect of 12 factors, the study traces and detects why accounting education is far from the business environment from viewpoints of academic and practitioner bodies. After testing for validity and reliability, 225 questionnaires were administrated among representatives of three groups. Results - Respondents were not satisfied with lack of specification of various scientific areas of accounting, that less attention is paid to accounting software education, and about the rarity of workshops for performing accounting skills and discordance between accounting education and standard rules. Conclusion - These findings agreed with Albrecht and Sack (2001) who stated that the current style of accounting education is very cluttered and incomplete and needs major adjustments: subjects of accounting education must be based on the grounds of work needs not on willing academics.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.1
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• pp.273-280
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• 2019

Many studies have shown that job performance and leadership are important in our society. In addition, to improve the quality of work or to improve the work efficiency is still a lot of challenges for each leader. In Vietnam, there are few specific studies on the impact of leadership styles on employee engagement such as: transformational leadership styles, business leadership styles and leadership styles. In the field of higher education, the fewer studies on these issues. A study is conducted to test the impact of leadership styles on the engagement of cadres, lecturers and staff at public universities in Vietnam. Using adjustment techniques, inspecting the scales and theoretical models representing the relationship among the influential factors. The research is based on a sample of 309 cadres, lecturers and staff currently working in universities in Vietnam and used Structural Equation Modeling (SEM) to test the relationships among the variables. The study results show that the scales of the variables: transformational leadership, transactional leadership, laissez faire leadership, job satisfaction and organizational engagement attain the validity and reliability in the research. The study results also show transformational leadership, transactional leadership and laissez faire leadership are directly and indirectly affected by job satisfaction and organizational commitment.

• Annual Conference of KIPS
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• 2015.10a
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• pp.1295-1298
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• 2015

Many firms have used e-business systems to efficiently perform their business in an e-business management environment. Firms have applied their e-business capabilities to management activities in order to raise the performance of business execution in a global market environment. In this business environment, the analysis and management for the performance of a firm's e-business execution need to efficiently build and improve its e-business capability and competitiveness. This research presents an analysis tool for a firm e-business performance to efficiently manage and improve the e-business performance in this environment. The analysis items for a firm e-business performance are developed and extracted from the major components of a general firm performance in previous studies. The generated analysis items were verified by factor analysis and reliability analysis through a pilot test. The developed twelve items were extracted from twenty items by these analyses. This study developed a 12-item tool that can totally analyze a firm e-business performance in an e-business management environment. The developed tool consists of four analysis factors and twelve items.

• International Journal of Costume and Fashion
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• v.18 no.2
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• pp.85-100
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• 2018

The purpose of this study is to research the level of emotional responses and corresponding behavioral responses of consumers who have experienced out-of-stock (OOS) shopping. Answers were gathered from 526 people in the 20-49 year age range, residing in a metropolitan area. SPSS 18.0 was used to perform factor analysis, reliability measures and regression analysis. The subordinate concept of emotional responses from consumers who experience an OOS event while at an on online shopping mall is the first subject of research for this study; this is tied in with three central factors; namely, anger/annoyance, anxiety and feeling regret. These can be further categorized into a positive emotional response and a negative emotional response. The experiment scrutinizes how emotional responses towards an OOS event experience affect behavioral responses. It then focuses on positive emotional responses as the second subject of this research: namely, how regret significantly affects the product substitution (S), and how anger/annoyance, anxiety and regret significantly influence a delayed purchase (D). Anger/annoyance, anxiety and regret significantly affect the incomplete store switch over (L1), and anger/annoyance and anxiety significantly influence the complete store switch over (L2).

• Journal of Korean Society for Quality Management
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• v.47 no.3
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• pp.401-415
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• 2019

Purpose: When the SURION Aircraft operated in the fields, cracks are found in PU(polyurethane) Strip on main rotor blade. This study has been conducted to explain PU(polyurethane) Strip crack phenomenon of SURION main rotor blade and to propose useful solution of it by experimental method. Methods: This study considered a lot of factor because the SURION is operated at severe environment. This study investigated the influence of temperature, thermal shock, paint and primer process, PU Strip material, primer material. Results: The results of this study are as follows; The primer process was most excellent influence. The Application of primer having a brittleness caused by a crack of PU Strip. Other factors have influenced on the PU Strip, but they can not be controlled because they are related to the SURION's operating environment. Conclusion: The Quality of PU Strip on SURION main rotor blade was improved through removing the primer process. Finally, the reliability of main rotor blade was guaranteed through improving the quality of PU Strip.

• Journal of the Microelectronics and Packaging Society
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• v.26 no.3
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• pp.7-13
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• 2019

In this paper, the principles, types and characteristics of the laser and laser soldering are introduced. Laser soldering methods for electronics, metals, semiconductors are also presented. Laser soldering is a non-contact process that transfers energy to solder joint by a precisely controlled beam. Demands for laser soldering are increasing due to bonding for complex circuits and local heating in micro joint. Laser absorption ratio depends on materials, and each material has different absorption or reflectivity of the laser beam, which requires fine adjustment of the laser beam. Laser types and operating conditions are also important factors for laser soldering performance. In this paper, the performance of Nd:YAG laser soldering is compared to the hot blast reflow. Meanwhile, a diode laser gives different wavelength and smaller parts with high performance, but it has various reliability issues such as heat loss, high power, and cooling technology. These issues need to be improved in the future, and further studies for laser micro-joining and soldering are required.

• Computers and Concrete
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• v.16 no.2
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• pp.191-207
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• 2015

It is generally accepted that, in the interest of safety, it is essential to provide a minimum level of flexural ductility, which will allow energy dissipation and moment redistribution as required. If one wishes to be uniformly conservative across all of the design variables, curvature ductility and moment redistribution factor should be calculated using a probabilistic method, as is the case for other design parameters in reinforced concrete mechanics. In this study, simple expressions are derived for the evaluation of curvature ductility and moment redistribution factor, based on the concept of demand and capacity rotation. Probabilistic models are then derived for both the curvature ductility and the moment redistribution factor, by means of central limit theorem and through taking advantage of the specific behaviour of moment redistribution factor as a function of curvature ductility and plastic hinge length. The Monte Carlo Simulation (MCS) method is used to check and verify the results of the proposed method. Although some minor simplifications are made in the proposed method, there is a very good agreement between the MCS and the proposed method. The proposed method could be used in any future probabilistic evaluation of curvature ductility and moment redistribution factors.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.25 no.5
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• pp.289-296
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• 2013

A near infrared (NIR) heating system has advantages over the conventional convection-based systems, in terms of heating uniformity and energy efficiency. When it is over-heated during its operation, the radiation lamp gets blackened, and the life of the radiation module becomes severely limited. The heat transfer system in the module is based on a high operating-temperature, and the radiation makes it difficult to analyze in detail the reliability issue, with an experimental approach alone. We developed a numerical heat-transfer model of the NIR heating system. We applied a ray-tracing method on the radiative heat transport, and a finite volume method on the conductive and convective systems, respectively. The cooling performance of the system is presented, based on the energy and flow distributions in the module. The factors that directly affect the module life are analyzed, such as the surface temperatures of the lamp glass and the reflector, and design improvements are discussed.

• Nuclear Engineering and Technology
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• v.52 no.12
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• pp.2687-2698
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• 2020

Most of the machine learning-based intrusion detection tools developed for Industrial Control Systems (ICS) are trained on network packet captures, and they rely on monitoring network layer traffic alone for intrusion detection. This approach produces weak intrusion detection systems, as ICS cyber-attacks have a real and significant impact on the process variables. A limited number of researchers consider integrating process measurements. However, in complex systems, process variable changes could result from different combinations of abnormal occurrences. This paper examines recent advances in intrusion detection algorithms, their limitations, challenges and the status of their application in critical infrastructures. We also introduce the discussion on the similarities and conflicts observed in the development of machine learning tools and techniques for fault diagnosis and cybersecurity in the protection of complex systems and the need to establish a clear difference between them. As a case study, we discuss special characteristics in nuclear power control systems and the factors that constraint the direct integration of security algorithms. Moreover, we discuss data reliability issues and present references and direct URL to recent open-source data repositories to aid researchers in developing data-driven ICS intrusion detection systems.

• 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.