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        검색결과 3,074

        2484.
        2021.03 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The article summarises the status and competence of UJV Rez, a. s. (up to 2012, the Nuclear Research Institute Rez, Czech Republic) in the field of radioactive waste (RAW) management as a company managing of 95% of institutional radioactive wastes in Czech Republic. UJV Rez a. s. has been one of the Czech Republic’s key research and engineering institutions in the field of nuclear energy production since 1955. The company processes and conditions prior to storage 95% of so-called institutional RAW and is the principal partner of the state with respect to the research support of the Czech deep geological repository development project. UJV Rez a. s. boasts its own accredited radiochemical analytical test laboratory, unique of its kind in the Czech Republic. Of equal importance is UJV Rez’s active participation in a range of international organisations and associations and its involvement in wide range of international projects, and so as European projects. One of them is EU funded project PREDIS: Pre-disposal management of radioactive wastes, that has started at September 2020, focused on the field of low level radioactive waste (LLW) and intermediate level radioactive waste (ILW) pre-disposal.
        2485.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This research examines the personal (i.e., Machiavellianism) and situational factors (i.e., tax climate) that are believed to be psychologically salient aspects in tax compliance. To the best of our knowledge, no research has been carried out to investigate the interaction effect of the two factors. This study uses a paper-and-pencil laboratory experiment 2x2 between-subject factorial design that involved 158 participants. The results indicate that a taxpayer who has a low Machiavellianism score or who is in a high synergistic tax climate reports a higher level of income. In the high synergistic tax climate, where tax norms apply, personal ethics do not play a significant role in tax compliance decisions. Where the synergistic relationship between taxpayer and authorities is low, personal ethics play an important role, i.e., low Machiavellians report a higher reported income than high Machiavellians do. This research contributes to the literature that deviates from the traditional model of tax compliance. Taxpayers are not always rational, but they might pay tax for reasons other than financial motives (Alm, 1991, 2018), that is, personal ethics in this study. This research implies the need for policymakers to consider other approaches rather than only relying on audits and fines.
        2486.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This study aims to evaluate the effect of computerized tax services in improving tax performance by moderating governance principles in Jordanian tax income departments. The study is based on a questionnaire distributed to income tax auditors, who were chosen by the simple random sampling method, so that 170 questionnaires were subjected to statistical analysis. The study models were formulated in the form of simple and multiple regression equations to test the hypotheses of the study, in addition to relying on One Sample T-test to calculate the mean of questionnaire answers. The most prominent research results is that the application of tax governance principles through the provision of computerized tax services is reflected in the increase in confidence between taxpayers and income tax departments, the efficiency of tax performance, and tax proceeds. Also, the study pointed out the importance of the income tax departments to prepare strategic plans regarding the development and the follow-up of modern technologies related to computerized tax services. It especially regards linking and collecting tax from taxpayers such as via electronic tax payment and collection system, in order to ensure the speed of completion, accuracy of calculation, and raising the efficiency of tax performance.
        2487.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The purpose of this study is to analyze the level of science and technology development and digital readiness of scientific research institutes based on the author’s assessment methodology (a set of evaluations and multifactorial indicators). Keeping with the previous literature, the research is caused by the novelty of the problem, which suggests dividing the literature review into two main research groups: theoretical background, which concentrates on the digital readiness definition, and the impact of digital readiness on science. Moreover, the scientific significance lies in the fact that proposed ideas in the research, developed theoretical and methodological provisions can significantly enrich theories related to the identification of the digital readiness of science and its consumers. Further, the research is devoted to the development of assessment methods of digital changes and analysis of the level of development of digital readiness of scientific research institutes, which is based on the author’s assessment methodology (a set of evaluations and multifactorial indicators). The methodology provides an opportunity to build ratings of the digital readiness of scientific-research institutes to the formation and development of a digital economy. Obtained results show that the priority task in the current and the future period is to increase the authority and recognition of scientific organizations, the quality of scientific research, and the formation of demand for scientific products.
        2488.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This research tests the effects of institutional pressures, the use of performance measurement systems and accountability, and moderation effects of human resource capability between institutional pressures and the use of performance measurement systems in the Local Government institutions in Indonesia. The research aims to provide empirical evidence both quantitatively and qualitatively that isomorphism institutional pressures occurred in the scope of implementation of the performance measurement system and accountability in the public sector organizations and to show the importance of human resource capability enhancement in reducing external pressure impact. In addition, it tries to develop the correlation model of institutional pressures, human resource capability, implementation of the performance measurement system, and accountability of public sector organizations. The research used mixed methods with sequential explanatory design. The data collection used surveys and interviews in 209 regency/Special Region of Yogyakarta and Central Java local governments as samples. The research result indicated that the institutionalization process of the performance measurement is influenced by institutional pressures, especially coercive and mimetic pressures. Human resource capability was unable to weaken institutional pressures effects in the performance measurement system implementation. The research also proved that the use of a performance measurement system was able to improve local government institution accountability.
        2489.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This study aims to test the influence of employee competency and career management on career commitment in Indonesia. The study uses the cross-sectional data of regional government employees collected from February to April 2020. Regression and structural equation modeling are employed. The results base on the effect of employee competency and career management on career commitment in Indonesia are in line with the existing theory (i.e., Bandura’s Career Theory). Employee competency has a significant positive influence on career management and career commitment, which shows that regional government employees with high competency generate effective career management, and in turn career commitment increased. Regional governments with their career management program should formulate human resources management practice policy (e.g., career support, training, career development program, and orientation programs) in order to increase their competency. The positive effect of employee competency on career management is because of the effective training and career development program. The positive influence of career management on career commitment is due to the regional government providing an attractive career program, thus, employees’ career commitment improved. The positive influence of employee competency on career commitment via career management is implemented by regional government support to improve the career management program.
        2490.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        Sustainable tourism is the development of tourism activities to meet the current needs of tourists and indigenous peoples while paying attention to the conservation and improvement of resources for the development of tourism activities in the future (World Tourism Organization, 2013). With the aim of identifying factors affecting the development of sustainable tourism in the South Central Coast of Vietnam, the study conducted a typical survey of 160 tourism managers and 240 tourists traveling or have participated in tourism activities of 8 provinces in the South Central Coast of Vietnam, and used the exploratory factor analysis (EFA) analysis and regression analysis for analyzing the data. The research results show that 11 factors impact the development of sustainable tourism in the South Central Coast namely Institutions and policies for tourism development, Infrastructure, Tourism resources, Human resources for tourism, Diversity of tourism services, Relevant support services, Activities of association and cooperation for tourism development, Tourism promotion and encouragement, Tourists’ satisfaction, Local community, and Other factors. At the same time, among the above factors, the factors Institutions and policies for tourism development, Infrastructure, Tourism resources, and Local community strongly impact the development of sustainable tourism in the region.
        2491.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This paper aims to provide a review concept regarding the relationship between corporate governance and corporate sustainability in Indonesia. This paper examines the mechanisms and guidelines for implementing good corporate governance. This research used the literature review method and explores some effective corporate governance principles such as transparency, accountability, responsibility, independence, fairness, and equality to achieve business sustainability in Indonesia’s setting. The results show that good corporate governance regulation in Indonesia has been improved, but the enforcement is still needed to be optimized because good corporate governance will positively impact corporate sustainability. Thus, sustainability requires more corporate innovation because sustainability is about how a company can create profits and value-added to society through corporate social responsibility (CSR) programs and how the company can contribute to the preservation of nature and the environment. In Indonesia, the board of directors, the board of commissioners, and the audit committees are positively related to CSR disclosure. Thus, leadership and management efforts are crucial. However, to comprehensively support the synergy of implementing good corporate governance, we need the role of the state, the business community, and society. This study provides important insights into the implementation of good corporate governance in achieving corporate sustainability in Indonesia.
        2492.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        As a basic element for sustainable development, the residential housing industry is vital and fundamental for every country in the world. Therefore, this study examines the impacts of financial considerations on house purchase decisions by housing investors in Auckland, New Zealand. 110 completed questionnaires were statistically analyzed. For testing the proposed hypotheses, Structural Equation Modelling (SEM) was used. The results show that house prices, income, and credit accessibility significantly influence housing investors’ purchase decisions in a positive direction. It appears that more expensive houses offer more promising returns such that housing investors having higher levels of income and access to loans are brave enough to invest in such houses. This study aims to present the key factors influencing house purchase decisions from the viewpoint of housing investors as fundamental groups of stakeholders in the property market, which is rarely examined in previous studies. The implication of this study is to provide guidelines for housing regulators in New Zealand to develop affordable housing prices through the availability of land banks. This study also offers practical contributions to housing investors, particularly by providing key guidelines to make effective investment decisions.
        2493.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This empirical research is aimed at testing the relationship of the big five personality traits namely openness to experience, extraversion, consciousness, agreeableness, neuroticism, and risk aversion with the investment intention of individual investors belonging to Balochistan, Pakistan. The primary data is collected through a self-administered questionnaire (a structured form that consists of a series of closed-ended and open-ended questions) from a sample of 397 active individual investors belonging to different districts of the province. The data is empirically analyzed by applying the Partial Least Square (PLS) path modeling technique by using the estimation package available in Smart-PLS. The findings of this study suggest that all the variables are statistically significant with investors’ investment intention with risk aversion as the strongest predictor. Moreover, openness to experience, extraversion, consciousness, agreeableness, and risk are significantly and positively related to an investor’s investment intention, whereas neuroticism is negatively related to an investor’s investment intention. The results extended by this study can be used by financial planners and investment bankers to channelize the available financial resources in diversified portfolios. The results will help financial planners to make available diverse investment alternatives for investors in Balochistan, thus catering to their unique needs. Academia must offer courses on contemporary finance paradigm based on behavioral finance to enable future business graduates to make wise financial decisions.
        2494.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        Though their activities, companies have an impact on environmental problems and nature conservation. The accounting sector can play a role in environmental conservation efforts related to environmental costs, and the implemention of the Corporate Sustainability Management System (CSMS) could be a key factor that can improve the company’s financial performance. This study aims to determine how green accounting through the application of CSMS can improve the financial performance of manufacturing companies in Indonesia, a developing country. The sampling method used was purposive sampling, while the research sample consisted of 38 companies that had followed PROPER and were indexed on the IDX. Data were analyzed using the Structural Equation Modeling (SEM) method known as the Partial Least Square (PLS) method. The results of this study indicate that manufacturing companies in Indonesia are able to implement green accounting by allocating appropriate environmental costs by earmarking a portion to carry CSMS implementation so as to improve financial performance. People in Indonesia consider that manufacturing companies that have good company rankings in the evaluation program for company performance ratings in environmental management run by the Indonesian Ministry of Environment are in a position to generate customer loyalty, especially in financial performance.
        2495.
        2020.12 KCI 등재 서비스 종료(열람 제한)
        Cordyceps has been used in traditional Chinese medicine more than 2000 year ago. In this study, the new Cordyceps militaris was founded and isolated from O-dae mountain in Korea, and was identified its genetic characteristics. The newly isolation strain HB8 was most closet to Cordyceps militaris W141449 (99.82%), Cordyceps militaris JLCY-LI819 (99.82%) and Cordyceps militaris 4642 (99.81%), respectively. the genotypic result was show that train HB8 was belonging to the Cordyceps militaris genus, therefore, Cordycep militaris HB8 proposed with accession number MT835161. This study we find the optimal condition for production of cordycepin from Cordyceps militaris HB8 was 8 ㎎ /g (200 g of pupa, 1 g of KH2PO4, 0.5 g of K2HPO4, 20 g of glucose, 1 g of MgSO4, 0.05 g of vitamin B1, and 1 ㎎ of NAA per liter; light condition 300-700 Lux and day/night was 14 h/10 h) and the optimum condition for the production of adenosine was 2.6 ㎎/g (15 g of skim milk powder, 1 g of KH2PO4, 0.5 g of K2HPO4, 20 g of glucose, 1 g of MgSO4, 0.05 g of vitamin B1, and 1 ㎎ of NAA per liter; light condition 300-700 Lux and day/night was 14 h/10 h).
        2496.
        2020.12 KCI 등재 서비스 종료(열람 제한)
        High-quality and high-phytonutrient watermelon fruits have strong market opportunities besides their health related benefits. Hence, investigating quality and nutritional related traits of watermelon genetic resources could provide important baseline data in breeding for increased lycopene content thereby increasing the marketability of watermelon. To this end, we have examined some fruit morphological traits and lycopene content of 105 genetic resources. Seeds, originally obtained from 22+ countries, were obtained from the National Agrobiodiversity Center, Jeonju, South Korea, grown in an experimental field and harvested at a fully mature stage. The size of pistil scar (SPS), the width of stripes (WS), weight of fruit (WF), length of fruit (LF), width of fruit (WIF), the thickness of pericarp (TP), soluble solids content (SSC), fruit shape in longitudinal section, ground color of skin, the intensity of the green color of skin, fruit shape at the apical part, grooving distribution, conspicuousness of stripes, and main color of the flesh were recorded on the field and inside laboratory and the lycopene was measured using spectrophotometric and HPLC methods. Watermelon fruits have shown a diverse morphological characters. Red and pink fleshed fruits dominated in the entire collections. Fruits with higher thickness of rind were found to exhibit less soluble solid content (SSC). Korean origin fruits were characterized by intermediate SSC while the United States of America (USA), Russia (RUS), Tajikistan (TJK), Turkmenistan (TKM), Taiwan (TWN), and Uruguay (URY) originated fruits had the highest SSC. The lycopene content varied between 41.37 and 182.82 ㎍/g, 2.81 and 163.72 ㎍/g, and 3.54 and 255.47 ㎍/g using HPLC, UV-Vis spectrophotometer, and microplate reader spectrophotometer, respectively. Red- and pink-fleshed fruits had the highest levels of lycopene content compared to the yellow- and orange-fleshed. Lycopene content had a significant positive correlation with SSC, however, no correlations were detected between lycopene and other quantitative fruit morphological characters. Our study demonstrated high diversity exists in fruit morphological traits and lycopene content of the germplasm collections which provide beneficial baseline data for a future breeding program and utilization of watermelon germplasm collections in gene banks for the maintenance and improvement of the current levels of production, marketability, and health-related benefit of watermelon fruits.
        2497.
        2020.12 KCI 등재 서비스 종료(열람 제한)
        Isoflavone contents in soybean seeds are affected by both genetic and environmental factors. Correlation analysis between these factors and isoflavone contents are considered as valuable inputs when breeding improved soybean cultivars. In this study, the seeds of 49 soybean accessions grown in Korea were grouped as black, yellow, green, yellowish-green, pale yellow, and green with a black spot based on their seed coat colors. The contents of 12 isoflavones were analyzed and the association between isoflavone content and seed coat color was determined. The accessions were also grouped as early, intermediate, and late-maturing based on their days to maturity. Out of the 12 isoflavones, 11 were found in 2 accessions, 9 in 18 accessions, 8 in 11 accessions, 7 in another 11 accessions, and 6 in 7 accessions. The total isoflavone content (TIC) in black, yellow, green, yellowish-green, pale yellow, and green with black spot soybeans was in the ranges 2.110 ~ 5.777, 2.487 ~ 4.733, 2.185 ~ 4.413, 2.681 ~ 4.065, 1.827 ~ 4.085, and 3.376 ~ 4.133 ㎎/g, respectively. The average TIC was highest in green with black spot soybeans (3.616 ㎎/g), and lowest in pale yellow soybeans (2.875 ㎎/g). Besides, the average TIC was lowest in early maturing accessions compared to late- and intermediate-maturing accessions. TIC was strongly correlated to malonylgenistin (r = 0.91) and malonyldaidzin (r = 0.78) contents, and poorly correlated to glycitein (r = 0.04) and malonylglycitin (r = 0.18) contents. Also, days to maturity showed strong correlation with malonylgenistin (r = 0.47) content and TIC (r = 0.38). The principal component analysis outlined accessions with high TIC and diverse isoflavones along the first and second components, respectively. The results of the present study depicted that green soybeans with a black spot could be sources of high TIC. Furthermore, late-maturing accessions with diverse isoflavones in their seeds could be useful in future agricultural systems in Korea.
        2498.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        Batik industry is a business activity oriented towards customer loyalty and is demanded to show an increasing diversity of products with various motives designed to prevent customers from moving to other companies. Therefore, the purpose of this study is to develop a theoretical approach in solving problems in the relationship between service quality and product diversity on satisfaction and word of mouth (WoM) and its impact on customer loyalty. Furthermore, this study also examined the mediating effects of satisfaction and WoM in the relationship between service quality and product diversity on customer loyalty. This research’s object took the customers of Batik Semarangan Craftwork, Indonesia, with the phenomenon of always developing creative and innovative Batik motif designs that can be accepted by the market without leaving Semarang’s uniqueness. The total sample was 98 customers. The results of the study showed that service quality and product diversity positively affected satisfaction and WoM and had a positive effect on customer loyalty. Besides, satisfaction and WoM had a mediating effect on the effect of service quality and product diversity on loyalty. Thus, it is essential for management to create and increase customer loyalty by paying attention to service quality, product diversity, satisfaction, and WoM.
        2499.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This study aims to assess the impact of competitive pressure and innovation capability on business performance in small- and mediumsized enterprises (SMEs) in the batik industry in East Java, Indonesia. Furthermore, this study explores the impact of competitive pressure on business performance through innovation capability as a mediating variable. This research was quantitative using primary data with questionnaire as a method of sampling collection. The measurement of the variables was captured using Likert scale. The respondents were small- and medium-sized enterprises (SMEs) in the batik industry in East Java Province, Indonesia. The sample totaled 254 subjects. The data analysis was done using SEM-PLS. The results of the study show that: 1) there was a positive direct impact of competitive pressure on business performance; 2) competition pressure positively influences innovation capability; 3) innovation capability positively influences business performance; and 4) innovation capability has a partial mediating role in the effect of competitive pressures on business performance. The findings of this study suggest that managers in SME’s batik industry should increase their effort to cope with the high competitive pressure to increase the innovation capability, so that they can have an advantage to face successfully competitors, leading to higher business performance.
        2500.
        2020.12 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The objectives of this study are to understand the meaning of cloud accounting, to investigate whether it is favorable for performance of the organization and what are the challenges if a country like Bangladesh wants to implement it. Primary data have been collected from 300 respondents selected from the field of accounting, such as accountants, accounting graduates of different universities, teachers and bankers. To measure the reliability and validity of the sample size and data, KMO and Bartlett’s test have been adopted and the results proved to be reliable and valid for the study. Regression analysis has been done to find out the positive impact of cloud accounting on organizational performance and negative impact of cloud accounting on existing accounting system of the organization. The results of regression analysis supported our alternative hypotheses that cloud accounting can improve organizational performance, but it has also some negative impacts. Descriptive statistics have been used to find out the probable challenges that may be faced by organizations that want to implement it. This is a pioneering study because there is little research on this topic, thus it is expected to develop awareness about cloud accounting in field of accounting in Bangladesh.