This paper is to introduce guidelines for application, inclusion, reference and adoption of standards and specifications. International standards such as IEC 60300-3-4, ISO/IEC Guide 50, ISO/IEC Guide 51, IEC 81714-3 and ISO/IEC Guide 21-1, 2 are considered. This paper is to discuss guide to the specification of dependability and environmental requirements and guidelines for safety inclusion in standards, and guidelines for standards developers to address the needs of older persons and persons with disabilities, etc.

This study was intended to help workplaces set up an occupational health & safety management system by investigating the certification of the system and by conducting a questionnaire to survey the necessity, purpose, effect and promotion of the system. The occupational health & safety management systems generally adopted in Korea are OHSAS 18001 and K-OHSMS 18001, which are the PDCA model, such like the quality and environment management system. Because these standards have a compatibility with other management systems, individual or integral certification is available. A telephone questionnaire was conducted with 30 workplaces in Kyeonggi Province and Incheon Metropolitan City, which have been certified for the occupational health & safety management systems (OHSAS 18001, KOSHA 2000, and/or K -OHSMS 18001). About 92 percent of them were large-sized workplaces with over 500 employees. For the question on the necessity of the system, most of the respondent answered very necessary. The purposes of the certification were to control the risks in safety and health, to have a systematic approach for accident prevention and sustainable improvement, and to comply with a range of regulations voluntarily, in that order. Most of the answers to the question on the effect of the system were prevention of accident. For the question on the promotion of the system, the most prominent answer was reduction in the workers compensation rate.

Recently, a number of enterprise have introduced Information Systems(IS) to cope with the rapidly changing circumstances and to improve their competitive advantage and successful implementation of Information Technology influence the success of business. Managements identify that it is necessary for systematic analysis and plan to adopt IS throughout the failure of IS projects. So Information Strategy Planning(ISP) is presented as the alternative. Recent, researches in the ISP have concentrated on the examination of large and successful corporations. For this reason, it is difficult that we apply the result to small and medium sized enterprise(SMEs). Thus, this paper searches characteristic of SMEs form informatization point of view and the ISP approach for successful informatization of SMEs.

본 연구는 Bessel 측지계에서 WGS-84 측지계로 좌표변환할 경우 발생할 수 있는 우리나라 지형정보의 변동을 고찰한 것이다. 고찰 대상은 우리나라 지형형태와 독도와 일본의 오끼제도 사이의 거리로 하였다. Bessel 측지계에서 WGS-84 측지계로 좌표변환한 결과는 다음과 같다. 1). Mercator 도법에서, 임의로 선정한 정사각형의 우리나라 주변 지형은 고위도에서 축소되면서 부채꼴 모양으로 변형되는 결과를 나타내었다. 2). UTM 도법에서, 우리나라 남동부근 연안의 52S 지역중에서 임의로 선정한 정사각형 지형은 가로가 2m 축소되고, 세로는 1m 축소되었다. 3). Mercator 도법을 이용한 한국의 독도와 일본의 오끼제도 사이의 거리를 비교한 결과 오끼제도가 독도쪽으로 약 25.3m 근접하게 되는 결과를 나타내었다.

The awareness of the nutrition labeling of 82 food producers and 668 government officials was assessed and compared, from May to June in 1994, to that of consumers. Compared to 82.4% of cosumers, 48.1% of producers and 47.8% of officials answered that nutrition labeling is necessary. 48% of producers expected a modest food price rise, but 70% thought food sales would not be affected with nutrition labeling. While being worried about the regulatory difficulties and the increased work load given the inadequate implementation of the current food labeling system due to insufficient personnel, 50.2% of officials wanted the new nutrition labeling system to be introduced within 1~2 years. Contrary to the general dissatisfaction with the system and the lack of confidence in it on the part of consumers, producers thought that they currently provide sufficient food information for consumers, and that consumers had much confidence in it. Producers and officials were more found worried about consumers' inadequate understanding and inactive use of the system in contrast to the widespread and welcome support on the part of consumers. But it was fully agreed by all that education and awareness is crucial for the successful implementation of nutrition labeling system.

Consumer awareness of current food labeling system and new nutrition labeling system which the government considers to adopt widely was assessed, from May to June in 1994, for 423 adults living in Seoul. Being highly conscious of food safety, they thought the current food label did not provide sufficient information. Dissatisfaction with the current system was shown higher in the female, young, or unmarried strata. The need for nutrition labeling system was widely recognized by 82% of total respondents regardless of sex, level of education, monthly income, and marital status. Although some expressed worries about proper management of the system, most of the respondents answered that the system would benefit them after all. In this connection, 59% of the respondents showed willingness to accept a price increase to be entailed by nutrition labeling. Nutrition informations that, they thought, should be covered were: calorie>minerals>cholesterol>protein>vitamins>fat>sodium. Additional labeling informations they called for were nutrient contents>RDA percentage>specific statement on reinforced or eliminated nutrients.

이 연구는 발명교육에 대한 기술교과 예비교사의 관심도를 분석하여 미래 발명교육을 주도할 예비교사에게 관심도의 단계에 따른 적절한 지원전략을 수립하기 위한 정보를 제공하는 데 목적이 있다. 연구대상은 중등 기술교사를 양성하는 대학교 기술교육 전공 2, 3학년 학생이다. 연구방법은 관심도 채점도구를 활용하여 원점수와 상대적 강도를 구한 뒤 관심도 프로파일을 이용하여 발명교육에 대한 관심도를 분석하였다. 발명교육에 대한 전반적인 관심도는 0단계가 100명 (57.1%)으로 가장 높게 나타났으며, 관심도 프로파일 유형 중 비사용자와 초보적 사용자가 혼합된 특성을 보였다. 개인배경변인에 따른 관심도 분석결과는 첫째, 성별에 따른 관심도의 차이는 남·여 예비교사 모두 0단계에서 최고점을 나타냈으며, 2, 4, 5단계를 제외한 나머지 단계에서는 모두 통계적으로 유의미한 차이를 보였다. 남·여 예비교사 모두 비사용자 프로파일을 나타냈다. 둘째, 대 학교에 따른 관심도의 차이는 0단계에서 최고점을 나타냈으며, 0단계와 6단계에서만 통계적으로 유의미한 차이를 보였다. 한국교원대학교, 충남대학교, 세한대학교는 비사용자 프로파일을 나타냈으며, 경남대학교는 비사용자와 초보적 사용자가 혼합된 특성을 보였다. 셋째, 학년에 따른 관심도 의 차이는 0단계에서 최고점을 나타냈으며, 3단계를 제외한 모든 단계에서는 통계적으로 유의미한 차이를 보였으며, 모두 비사용자 프로파일을 나타냈다. 넷째, 발명교육 관련 수업 수강유무에 따른 관심도의 차이는 0단계에서 최고점을 나타냈으며, 1단계와 3단계를 제외한 모든 단계에서는 통계적으로 유의미한 차이를 보였다. 발명교육 관련 수업의 수강유무에 관계없이 비사용자 프로파일을 나타냈다.

The main aim of the present study is to investigate the factors that are considered affecting the adoption of Activity-Based Costing (ABC) in the autonomous public universities in Vietnam. A quantitative research was carried out. The data was collected through an online questionnaire survey between June 2020 and September 2020 addressed to the target respondents comprising 168 managers and accountants from 23 autonomous public universities in Vietnam, which participated in the resolution project No. 77/NQ-CP of the Vietnamese government on the pilot renovation of operational mechanisms of public tertiary education institutions during the period of four years, from 2014 to 2017. The findings resulted from hypothesis testing by a binary regression analysis based on the SPSS 20.0 software show that training, competition, support of top manager, and university size are the four main factors that positively affect the adoption of Activity-Based Costing (ABC) in studied universities. On the other hand, no statistically significant impact was found on two other variables, namely the variety of services provided and the usefulness of cost information factors. From the research results, discussions and policy recommendations have been presented to promote the adoption of Activity-Based Costing (ABC) in Vietnamese autonomous public universities in the coming time.

This study examines whether the adoption of International Financial Reporting Standards (IFRS) has increased financial statement comparability among firms and reduced undervaluation of Korean firms in the capital market by enhancing financial statement comparability. The so-called Korea Discount, which indicates an inefficient allocation of capital, has been attributed to lack of transparency and comparability of accounting information. Therefore, an efficient distribution of capital in the market was intended when IFRS was first adopted in Korea, but such progress is based on a premise of enhancement in Korean firms’ accounting information comparability. This study conducts empirical analysis by using a comparability measure by De Franco et al. (2011). More specifically, it analyzes differences among comparability of domestic firms following IFRS adoption, with firms in the EU, which adopted IFRS in 2005, and with firms in the U.S., China and Japan that do not follow IFRS. The analysis of changes in domestic firms’ comparability finds that their comparability improved following IFRS adoption. Meanwhile, the examination of cross-national differences in comparability demonstrates that, although there has been no significant change in comparability with firms in the U.S. and the EU across Korean industry since IFRS adoption, comparability with China has decreased while that with Japan improved.

The purpose of the research is to analyze the behavioral intention to adopt social media in SMEs affected by the COVID-19 crisis, based on the TOE Model. This study uses the TOE framework as a theoretical basis. This research is important because COVID-19 has destroyed most of the SMEs, and SMEs are exposed to social media technology to market their products. The success of social media adoption has helped SMEs to be able to rise from adversity. Respondents in this study were 250 SMEs in the Special Region of Yogyakarta, Indonesia. The data analysis technique used is structural equation modeling with AMOS. The results of this study indicate that SMEs affected by the COVID-19 crisis have a high awareness of social media and have a high intention to adopt social media as a way to market their products and connect with customers. The intention to adopt social media is significantly influenced by the technological context, organizational context, environmental context, and social media awareness. The findings of this study suggest that in times of crisis due to the COVID-19 pandemic, the Government support is needed. The Government needs to open services for SMEs whose businesses are affected by the pandemic.

This study aims to examine the effect of perceived usefulness (PU), perceived ease of use (PEU), trust (TR), subjective norm (SN), and attitude (AT) on customer’s Intention to Adopt Internet Banking (IAIB) at Islamic banks and conventional banks before and during the Covid-19 pandemic in Indonesia. The research model is based on the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM). This study involves 213 respondents for Islamic banks and 410 respondents for conventional banks from 25 provinces in Indonesia. Data was analyzed using partial least square (PLS) regression with the Structural Equation Model (SEM) method. The result of data analysis confirms several hypotheses taken from the literature. The results before the Covid-19 pandemic showed that AT and SN influence IAIB in Islamic banks. Whereas in conventional banks, AT, PU, SN, and TR influence IAIB. While during the Covid-19 pandemic, it shows that the AT, PU, IB, SN, and customer TR influence IAIB in Islamic banks and conventional banks. From the analysis, it was found that the PEU variable did not have a significant effect on the intention of customers of Islamic banks and conventional banks to use Internet banking.

Electronic commerce is becoming a significant hub for sourcing products/services which helps organizations to connect with potential customers and gain competitive advantages, though little empirical work focuses on small businesses operating in developing countries to date. Increasingly, companies are looking to utilize social media to connect with stakeholders and pursue several benefits. This study aims to investigate the technological, organizational, and environmental (TOE) factors that influence small- and medium-sized enterprises’ (SMEs) social media (SM) adoption in developing countries. This study used a closed-ended questionnaire to collect data from randomlyselected respondents (owners, executives, and managers) from SMEs in Pakistan. SMART PLS version 3.2.8 was used for path analysis of 316 responses and for structural equation modeling. The research findings include the direct influence of TOE factors (relative advantage, interactivity, visibility, top management support, and institutional pressure) on SMEs’ SM adoption, and in turn SM adoption also has a positive influence on SMEs performance. Moreover, the coefficient of determination of the study showed that 77.7% of the variation in SM adoption occurs because of TOE factors and 29.8% variation in SMEs occurred because of SM adoption. This paper has implications for practitioners and scholars interested in exploring the SM adoption and usage by SMEs.

This study examines the acceptance factors, barriers, benefits, and strategies for resolving Information and Communication Technology (ICT) adoption and usage problems based on the different demographic characteristics of SMEs. The demographic characteristics investigated are gender, educational qualifications, age, managerial status, and years of business experience. To the best of our knowledge, this paper is the first to examine a more comprehensive demographic characteristics in the context of ICT adoption. A survey using selfadministered questionnaires was conducted to retrieve information from SME owners/managers in Pekalongan, the local city of Indonesia. The items in the questionnaire were discussed with various experts in the field and a pilot study was conducted prior to the distribution of the research instrument. The study made some interesting findings. No significant differences were found in the SMEs’ adoption factors between the demographics of gender groups and educational qualifications. However, significant disparities were found to exist among the age compositions, managerial status, and years in business. Additionally, younger managers/owners of SMEs find it easier to understand the background factors of ICT adoption. Lastly, older managers/owners are more likely to stick to the organizational status quo, be less able to learn new technology, and more likely to avoid risky decisions.

This research aims to shed light on the technology adoption process and its drivers in the Vietnamese educational system. Research data was collected with an online questionnaire from more than 600 teachers in primary schools, secondary schools, high schools, colleges, and universities in Vietnam in 2020. Based on a holistic literature review, we develop a model of two extrinsic factors (global needs and school-infrastructure), and two intrinsic factors (teachers’ technological literacy and their beliefs), which are correlated with the teachers’ technological adoption. We measure the dependent variable by asking the teachers’ ability and their efficacy to implement technology in teaching according to a Likert scale. With the support of SPSS_22 and STATA_2015, we find that over 70% of changes in technology adoption are explained by the changes in four independent variables and three control variables related to age, gender, and teachinglevel of the teachers. Furthermore, these independent variables are significantly and positively associated with two dependent variables. However, a significant difference in technology integration ability can be seen among teachers’ gender, age, and school-level. Specifically, male teachers seem to adopt technology at schools than female teachers better, and university teachers have the lowest level of technology adoption compared to other school-level teachers.

This study investigates the factors affecting Industry 4.0 adoption in the curriculum of university students in Ho Chi Minh City, Vietnam. Universities need to respond to the changing faces of Industry 4.0 and, hence, Education 4.0. A mixed method including both qualitative and quantitative methodologies was utilized. An in-depth interview was carried out for exploring, reviewing, and testing content validity of constructs and measurement items. The pilot study was conducted with 120 respondents. The conceptual model and hypotheses were developed using data collected by a questionnaire survey distributed to 584 respondents by both electronic and paper forms with nonprobability and convenience sampling techniques. The result of structural equation modeling showed that occupation relevance, skills, facility conditions, and social influence impacted on the intermediates variables, namely, relevance advantage, perceived usefulness, behavioral intention-to-use, and actual use. The independent variables are occupation relevance, skills, facility conditions, and social influence. They impact actual use through mediating constructs such as relevance advantage, perceived usefulness, and behavioral intention-to-use. The findings suggest that universities and students’ efforts aimed at increasing the factors’ perceptions of adoption of Industry 4.0 will contribute to implementation success, where success is defined as effectual usage of Industry 4.0.