• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.17-27
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• 2020

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach's Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

• Journal of the Korean Institute of Landscape Architecture
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• v.25 no.3
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• pp.35-46
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• 1997

The objective of this study is to investigate actual conditions of terrestrial vegetation part in Environmental impact statement, and to prepare a proposal for the efficiency of Environmental Impact Assessment. 13 E.I.S.s made out during 1996.6-1997.5. have been chosen and analysed with respect to scope of survey, item of survey, method of survey, and result of survey. Actual conditioins of terrestrial vegetation part in E.I.S. are summarized as follows : 1. The mean number of total participants in drawing up E.I.S. is 26.0 persons, that of participants in terrestrial vegetation part is 2.3 persons. 2. In case of planar project, the mean of scope of survey is 16.1 times as large as area of project . In case of linear project, the scope of survey has been determined arbitrarily. 3. The most part of survey has been dependent on literature, and field survey has been practically neglected. 4. Results of survey mostly missed the point that E.I.A. pursues. And proposals are as follows : 1. Participants in terrestrial vegetation part in drawing up E.I.S should be increased. 2. It is necessary to subdivide scope of survey in view of difference between planar project and linear project. 3. As for item and method of survey, field survey should be specially reinforced. 4. Several sheets of map as results of survey should be included in E.I.S. The vegetation map, the D.G.N. map, and the planting map should be included and drawn by smaller scale as possible.

• Korea Journal of Hospital Management
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• v.17 no.4
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• pp.21-31
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• 2012

This is a case study of Gangnam S University Hospital applying a par level transfer system for reagent materials. The purpose of this study is evaluated on the cutting down on inventory expenses and medical service revenue in the point of resource based view. The data was acquired through the financial statement of Gangnam S Hospital for the fiscal year 2008, 2009, 2010 and 2011, and compared with the Korea health industry statistics index for hospital accounts based on the materials in Korea Health Industry Development Institute. The results of the study are as follows. Medical reagent materials expenditure cut down as 305 million won through 2009 fiscal year. Medical profits for the Gangnam S University hospital's income statement in 2011 show well over acquired 3.37 billion won through the enlarged diagnostic test numbers. In conclusion, Gangnam S University Hospital health statistics's index shows very high profits. The results of this study have some limitations in terms of generalization as only one hospital in Seoul. Further studies with relationship inventory performance and enlarged reagent materials are expected in this area.

• The Korean Journal of Emergency Medical Services
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• v.22 no.2
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• pp.23-33
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• 2018

Purpose: To investigate the perception of paramedic students about core competence and methods of disaster response. Methods: A self-reported questionnaire was completed by 210 paramedic students in Jeollado from March 2 to April 2, 2018. It comprised 57 questions on topics such as general characteristics (6), related experience (11), cognition of core competence (15), and knowledge of disaster response methods (25). Data were analyzed by means of a frequency analysis, a t-test, an ANOVA, and the Pearson's correlation coefficient using SPSS WIN 21.0. Results: The average score of the participants on disaster response core competence was 3.21. The statement "In case of a disaster, I know the duties of medical staff" scored the second highest, at 3.58, and "In the case of disaster, I can conduct the basic treatment" scored the highest ar 3.59. The average score for the disaster response methods was 3.31. Within the section, the statement "I know what I need to do in the case of burn patients" scored 3.59 and "I know what I need to do in the case of a cardiac arrest patient" scored the highest at 3.93. Conclusion: It is necessary to develop a training module considering the diverse types of disasters and a standardized education program for simulation similar to real-life situations.

• The Journal of Asian Finance, Economics and Business
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• v.3 no.3
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• pp.67-77
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• 2016

Shareholders solely depend on annual reports to make investment, credit and other decisions. Investors expect that information should be reliable, relevant, comparable, consistent and thus easy to use for decision making. But whether the importance of annual reports to all shareholders is equally significant is a question of research. Thus, this research study tries to find out the importance of reading annual reports to the investors. A questionnaire survey is conducted on investors considering thirty one general shareholders and six brokers. This research based survey finds that most of the shareholders have no knowledge about accounting or finance and they have little knowledge about capital markets due to lack of training. This study also finds that general shareholders read an annual report at least moderately except value added statement, chairman's review, director's report and rumor. This study recommends human resource should be developed through adequate training, and annual reports should provide transparent and quality information which will ultimately increase the confidence of investors.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.649-657
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• 2020

This study aims to describe the perceptions of accounting students and expectations of employers towards the skills and knowledge needed by accounting graduates in Indonesia. Quantitative method using survey is employed to analyze 103 questionnaires from students and 51 questionnaires from employers. The results showed that students' perceived honesty, continuous learning, and work ethics are important skills, while employers stress the importance of work ethics, teamwork, and time management. Knowledge needed by accounting graduates in the perception of students includes financial accounting, financial reporting, and financial statement analysis, whereas employers perceived the importance of financial statement analysis, knowledge of Microsoft Office program, and financial accounting. Further analysis showed that there is an expectation gap between the perceptions of students and the expectations of employers towards skills - not knowledge - needed by accounting graduates. Although investigations of students' perceptions and employers' expectations have been conducted in previous studies, the information should be updated continuously to reflect the current conditions. This study offers the recent perceptions from students and employers to identify the current expectation gap. This study points to the importance of skills development in the university curriculum in order to develop the skillful human resources in accounting and meet the expectations of employers.

• Journal of Information Management
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• v.29 no.3
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• pp.1-26
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• 1998

The loop is a fundamental for the parallelism exploiting as it has a large portion of execution time for sequential Java program on the parallel machine. This paper proposes the method of exploiting the implicit parallelism through the analysis of data dependence in the existing Java programming language having a single loop structure. The parallel code generation method through the restructuring compiler and the translation method of Java source program into multithread statement, which is supported in the level of the Java programming language, are also proposed here. The performance test of the program translated into the thread statement is conducted using the trip count of loop and the thread count as parameters. The restructuring compiler makes it possible for users to reduce overhead and exploit parallelism efficiently in the Java programming.

• The Korean Journal of Emergency Medical Services
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• v.18 no.2
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• pp.95-108
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• 2014

Purpose: This descriptive study examined awareness of and ethical attitudes associated with Do Not Resuscitate (DNR) orders in 119 emergency medical technicians (EMTs). Method: In total, 255 paramedics and basic EMTs completed questionnaires between March and May, 2013. Data were analyzed using the SPSS WIN 18.0 program. Results: A chi-square analysis revealed significantly different responses given by paramedics and basic EMTs: Paramedics gave "the reason in which DNR is not necessary", as being "due to unclear DNR decision time" whereas basic EMTs answered that this was "due to a legal problem" ($x^2$ = 12.680, p < .05). Paramedics disagreed with the statement, "It is natural for medical teams to have less interest in patients with DNT orders", whereas basic EMTs agreed with the statement ($x^2$ = 6.666, p < .05). Conclusion: A unified manual on attitude toward DNR orders, taking account of social and culture factors, needs to be developed. This research provides a base line for future research.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.61
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• pp.93-111
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• 2014

In this article, I have reviewed the validity of the Retla Clauses in bills of lading. In Tokio Marine(1970), US courts have permitted carriers to include Retla Clauses in their bills of lading that essentially disclaim all responsibility for the required statement. Simon J in The Saga Explorer(2012) disagreed with the decision of no representation in Tokio Marine and held that the statement with the Retla Clauses made on the bills of lading as to the cargo's apparent condition was a fraudulent misrepresentation. Simon J also requested a strong carriers' honest conduct. However, because the shippers always request the clean bill of lading for trade purpose and never call for a substitute bill of lading showing the true condition of goods, carriers will inevitably continue to clause bills of lading if they have no other better way of protecting themselves in the situation of Tokio Marine or The Saga Explorer. For the present, the decision of misrepresentation in The Saga Explorer might be helpless to change the position of the assignees of the bills of lading. And it seems that the debate on the validity of the Retla Clauses in bills of lading will be continued for the time being. In these circumstances, if the buyers hope to void the potential dispute, they may have a special agreement in the sale of goods contract, for example, requiring a pre-shipment inspection of the goods so as to know the actual condition of the goods on shipment.

• Research in Community and Public Health Nursing
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• v.23 no.4
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• pp.446-450
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• 2012

Purpose: This study is exploratory research to check the survey instrument KDSQ-C used to measure cognition for agreement between the elderly and their caregivers. Methods: Elderly persons from 170 families, who are aged over 65, have never been diagnosed with dementia, and who have caregivers in S City and K City were randomly selected by their nurses. A survey was conducted in the time from September to November, 2009 through personal interviews using a questionnaire. Results: In terms of consistency among items, there was high consistency (0.813) in the responses regarding complex task competence for the statement 'it is hard to reach a destination alone with public transportation'. There was relatively low consistency (0.63) in the responses regard memory for the statement 'they forget an appointment'. When the subject elderly and caregiver live together, as when their children or spouses responded, consistency was greater than when the caregiver lived in a different home. Conclusion: KDSQ-C showed high agreement in measurement between the subject elderly and their caregivers, demonstrating that it can be used as a measurement scale for cognition which can be directly applied to the subject elderly.