• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.445-453
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• 2020

Independence is a factor which has a significant impact on auditing quality, especially in the recent times where the marketplace is increasingly demanding transparency. The independence of auditors is assessed based on the main criteria such as the reliability of the audit opinions, the accuracy, truthfulness of financial reports, and the objectivity in the opinions of the auditor. The study investigates the effects of non-audit services (NAS) on auditor independence in emerging economies such as Vietnam. Non-audit services include taxation services, management advisory services and outsourcing internal audit services. Based on previously relevant researches, the authors develop hypotheses and a regression model about non-audit services (independent variables) and audit independence (dependent variable). The research collects data by 5-scale Likert questionnaire. The findings indicate the relationship between NAS and auditor independence. Specifically, the results reveal two main factors that have influence on auditor independence, namely, taxation services and management advisory services. The results of our research can be considered as new findings and can be compared to previous researches in Vietnam, which establishes a new viewpoint about the relationship between the NAS and the independence of the auditor. This result can be implemented for countries or jurisdictions which are similar to Vietnam.

• The Journal of the Korea Contents Association
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• v.20 no.11
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• pp.391-401
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• 2020

This study verified the reliability and validity of the Korean version of the Student Career Construct Inventory(K-SCCI) that was translated into Korean language from the Student Career Construct Inventory (SCCI) developed by Savickas et al.(2018). To achieve this, this study conducted item content analysis, exploratory factor analysis, confirmatory factor analysis, and criterion-related validity in 530 university students. As a result of item content analysis and exploratory factor analysis, it was found that 4 factor models and 18 items were the most appropriate in K-SCCI. The 4 factors were named as crystallizing a vocational self-concept, exploring to gather information about occupations, deciding to commit to an occupational choic, and preparing to implement that choice. As a result of confirmatory factor analysis to verify the goodness-of-fit of the 4 factor models, it appeared to be appropriate. As a result of analyzing the correlation with related measures to verify the criterion-related validity of measures, it was found that student career construct was negatively correlated with employment anxiety but positively correlated with career adaptability.

• Journal of the Korean Association of Geographic Information Studies
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• v.4 no.4
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• pp.29-38
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• 2001

This study addresses the topic of suitability analysis for helping with land use planning, which is one of important decision-making in urban planning, utilizing geographic information system. Covering the Kumi City before integrating with neighbor county, the site suitabilities for land uses, which are categorized into residential, commercial, industrial and green, were analyzed using the overlay method based upon the database constructed for this study. In the process, assessment criteria which include environmental factors and relative weights were determined and also the land use/cover map and NDVI map which were generated through satellite image processing were included in the database. The suitability maps by four function spaces were derived according to the grade and compared with the present land use state and the land use concept map of urban master plan. For more accurate analysis, practical developing plan, land price data, soil data should be included. Also if the demand estimation data by each land use had been added, the reliability of location allocation could have been raised.

• Journal of Korean Academy of Nursing
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• v.31 no.1
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• pp.126-138
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• 2001

The purpose of this study is to act nursing intervention strategies to promote quality of life (QOL) in Spinal Cord Injury patients. Therefore, the study is designed to evaluate religion, marital status, educational background economic status, level of injury, voiding pattern, transportation by driving, rehabilitation education, self-concept, sexual status, perceived barrier, powerlessness, depression, hope, social support, self-efficacy, anxiety, ADL, perceived hopelessness, personality and pain for QOL at the same time. It was gathered empirical data was collected using a self report questionnaire from 61 patients during a six month period after SCI at 5 general hospitals, at 2 rehabilitation centers and at 2 rehabilitation schools province from Jun. 18, 1999 through Sep. 28, 1999. The reliability of the 19 instruments was tested with Cronbach's alpha which ranged from .6319 to .9769. For the data analysis a SAS program was used for Pearson correlation coefficients, and stepwise multiple regression. The results were as follows; 1. The mean of total item score in the QOL scale was 2.814, which showed a much lower score than the cancer points. 2. There was a significant correlation between self concept, transportation by driving, perceived barrier, powerlessness, depression, hope, social support, self-efficacy, anxiety, ADL and QOL.(${\gamma}$= .27~-.79, p< .05) 3. Stepwise multiple regression analysis showed that; a) Depression was the main predictor of QOL and account for 53.7% of the variance in QOL. b) Hope, ecomic status and body satisfaction accounted for 8%, 4%, 3.4% respectively and these variables combined accounted for 69.2% of the variance in QOL. In conclusion, to begin with, it is important to reduce depression and to help for SCI points to inspire hope, economic status and body satisfaction. That will be short cut for nursing strategies to enhance QOL.

• The Journal of Industrial Distribution & Business
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• v.11 no.1
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• pp.29-38
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• 2020

Purpose: Understanding which product types of overseas travel (free independent travel vs. package travel) consumers will choose is one of the key issues of marketing and consumer behavior in travel agency management. Prior studies on overseas travel type preferences mainly focused on comparing regional differences (e.g., Asian vs. Westerner, or Korean vs. Australian, or Korean vs. Japanese, or American, French, Italian vs. Japanese) influencing the choice of overseas travel type. Another researchers focused on comparing cultural differences (e.g., individualism vs. collectivism, or individualistic culture vs. collectivistic culture), subcultural difference (e.g., acculturation; Koreans living in Republic of Korea vs. Koreans living in Australia), travel lifestyle, and socio-demographics (e.g., age, gender, income level, education level, marital status, occupation etc.). However, there are few studies that identify individual psychological differences (i.e., individual psychological differences within the same culture) influencing the choice of overseas travel type. Self-construal is a psychological factors that greatly influences choice behavior. The purpose of this study was to examine the role of self-construal as an antecedent variable influencing choice of overseas travel product type. Research design, data and methodology: To achieve the purpose of this study, the questionnaire survey method was used. Self-construal items composed of independent self-construal items and interdependent self-construal items. Product types of overseas travel were free independent travel (FIT) type versus package travel type. In this study, the correlation coefficient between independent self-construal and interdependent self-construal was nonsignificant. It meant that the relationship between independent self-construal and interdependent self-construal was orthogonal. Therefore it was analyzed that independent self-construal and interdependent self-construal separately. Reliability analysis, factor analysis, and logistic regression analysis (controlling gender and age) was used as the data analysis method. Results: According to the results of this study, the stronger independent self-construal, the more preference for the free independent travel type rather than package travel, and the stronger interdependent self-construal, the more preference for the package travel type rather than free independent travel. Conclusions: Self-construal is an antecedent variable influencing the choice of travel type. Travel agencies must consider the consumer's self-construal (independent self-construal vs. interdependent self-construal) before planning and designing overseas travel products.

• Journal of Korea Society of Industrial Information Systems
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• v.22 no.5
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• pp.65-84
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• 2017

This Study is Empirically Analyzed the Relationship among Personality, Job Satisfaction and Turnover Intention of Marketing Counselor of Mutual aid Fund for Small Enterprises and Small Enterprisers. The Collected 205 Counselors Data were Verified the Cause-and-effect Relationship and Mediated Effects among Variables by Exploratory Factor Analysis, Reliability Analysis, Multiple Regression Analysis. Personality Traits have a Significant Effect on Job Satisfaction and Turnover Intention. Job Satisfaction was Proved to have a Mediating Effect Between Personality Factors and Turnover Intention. In order to Encourage the Counselor to work and to Improve the Effectiveness of System, this Study Suggested the Necessity of Job Satisfaction Improvement Strategy According to Personality Characteristics of Counselor.

• Journal of Environmental Science International
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• v.26 no.11
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• pp.1255-1266
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• 2017

Phosphorus (P) is an essential and major nutrient for both plants and animals. However, anthropogenic P in the environment may cause severe problems such as the deterioration of water quality. Therefore, it is essential for the Korean government to manage P in the agricultural sector. The annual P budget for Korea was 46 kg P ha-1 in 2013, placing Korea in second among Organisation for Economic Co-operation and Development (OECD) countries. P surplus and deficiency in agricultural lands can be estimated according to the P budget, which is one of the OECD agri-environment indicators. In the P budget, it is important to ensure consistency in the input-output data sources, in order to apply national and regional policies for the environmentally sound management of agricultural P. This study examines the impacts on the input-output data sources in the regional P budget in Korea. P budgets were between 99-145 kg-P/ha, depending on different data sources. We suggest two recommended data combinations (DC 1 and DC 2) for reliability of the data. P budgets calculated using DC 1 and DC 2 were 128 kg-P/ha and 97 kg-P/ha, respectively. According to the results, one of the core factors affecting P budgets was crop production. In this study, DC 2 was recommended rather than DC 1 in order to consider the cultivated areas for various crops. It is also necessary to analyze the sensitivity of the coefficients used in P budget in the future.

• Journal of the Korea Institute of Building Construction
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• v.17 no.6
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• pp.567-576
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• 2017

The purpose of this study is to analyze safety perception level of workers in construction site according to NOSACQ-50. To achieve the objective of this study, First, literature review is conducted to clearly define the concept of safety climate. Second, NOSACQ-50 is used to survey the level of safety climate of workers. Third, statistical analysis based on collected data is conducted to examine the level of safety climate. As a result, the level of safety climate in South Korea was found to be serious comparing with the standard value proposed in NOSACQ-50. Finally, the improvements were suggested after investigating the key factors on the level of safety climate. In the future, this study will be used as a baseline for developing safety awareness assessment tools such as NOSACQ-50 for domestic construction sites.

• Earthquakes and Structures
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• v.12 no.3
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• pp.349-357
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• 2017

The design of reinforced concrete structures strongly depends on the value of the compression concrete strength used for the structural components. Given the uncertainties involved on the materials quality provided by concrete manufacturers, in the construction stage, these components may be either over or under-reinforced respect to the nominal condition. If the structure is under reinforced, and the deficit on safety level is not as large to require the structure demolition, someone should assume the consequences, and pay for the under standard condition by means of a penalty. If the structure is over reinforced, and other failure modes are not induced, the builder may receive a bonus, as a consequence of the higher, although unrequested, building resistance. The change on the building safety level is even more critical when the structure is under a seismic environment. In this research, a reliability-based criteria, including the consideration of expected losses, is proposed for bonification/penalization, when there are moderated differences between the supplied and specified reinforced concrete strength for the buildings. The formulation is applied to two hypothetical, with regular structural type, 3 and 10 levels reinforced concrete buildings, located on the soft soil zone of Mexico City. They were designed under the current Mexican code regulations, and their responses for typical spectral pseudoaccelerations, combined with their respective occurrence probabilities, are used to calculate the building failure probability. The results are aimed at providing objective basis to start a negotiation towards a satisfactory agreement between the involved parts. The main contribution resides on the explicit consideration of potential losses, including the building and contents losses and the business interruption due to the reconstruction period.

• Journal of Computational Design and Engineering
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• v.3 no.3
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• pp.179-190
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• 2016

A kind of modified epoxy resin sheet molding compounds of the impeller has been designed. Through the test, the non-metal impeller has a better environmental aging performance, but must do the waterproof processing design. In order to improve the stability of the impeller vibration design, the influence of uncertainty factors is considered, and a multi-objective robust optimization method is proposed to reduce the weight of the impeller. Firstly, based on the fluid-structure interaction, the analysis model of the impeller vibration is constructed. Secondly, the optimal approximate model of the impeller is constructed by using the Latin hypercube and radial basis function, and the fitting and optimization accuracy of the approximate model is improved by increasing the sample points. Finally, the micro multi-objective genetic algorithm is applied to the robust optimization of approximate model, and the Monte Carlo simulation and Sobol sampling techniques are used for reliability analysis. By comparing the results of the deterministic, different sigma levels and different materials, the multi-objective optimization of the SMC molding impeller can meet the requirements of engineering stability and lightweight. And the effectiveness of the proposed multi-objective robust optimization method is verified by the error analysis. After the SMC molding and the robust optimization of the impeller, the optimized rate reached 42.5%, which greatly improved the economic benefit, and greatly reduce the vibration of the ventilation system.