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        검색결과 535

        421.
        2020.06 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The objective of this research is to study the confirmative components of strategic intuition capability and the study of causal influence between strategic intuition capability and firm performance of SMEs in Thailand. The consistency method, structural equation models and empirical data were used to test the influential factors on firm performance. Models were then proposed for the development of the strategic intuition capability of entrepreneurs in Thailand. The research sample consisted of 342 SME provincial champion entrepreneurs listed with Thailand’s Office of Small and Medium Enterprises. The research results reveal that the model of strategic intuition capability responded well to the empirical data. Additionally, a relationship was identified between firm performance and the causal influence of the strategic intuition capability of entrepreneurs. In accordance with the empirical data, the strategic intuition capability of entrepreneurs had a significant causal influence on firm performance (Chi-square = 35.71, df = 25, P-value = 0.07615, GFI = 0.98, AGFI = 0.96, RMSEA = 0.033, RMR = 0.027). Furthermore, with respect to the development of strategic intuition capability, the development of genuine wisdom based on systematic knowledge management achieved via conscious mental concentration may lead to the next stage of strategic intuition.
        422.
        2020.06 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This paper investigates the potential impact of external factors on bid/no-bid decision for supervision consultant service on construction project in Hanoi, the capital of Vietnam. The data used in this study are secondary data taken from annual reports and sourced from the Department of Public Procurement, Ministry of Planning and Investment in Hanoi. Besides, to identify the impact of external factors on bid/no-bid decision for supervision consultant service on construction project in Hanoi, the study collected data from 272 qualified questionnaires from bidders doing business in Hanoi. Cronbach’s Alpha, EFA and regression model are used to explore the impact of each independent variable on bid/no-bid decision for supervision consultant service on construction project. The results show that three external determinants, including Project characteristic (PC), Legal codes (LC) and Competition (C) are affecting bid/no-bid decision for supervision consultant service on construction project in Hanoi. Among them, Project characteristic (PC) and Legal codes (LC) have positive relationships with bid/no-bid decision for supervision consultant service on construction project, whereas Competition (C) negatively affects bid/no-bid decision for supervision consultant service on construction project. It means the more contractors actually participate in a bid, the less bid/ no-bid decisions are made.
        423.
        2020.06 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The effect of research and development (R&D) expenditure on firm output is an interesting topic, but hardly explored in developing countries due to the unavailability of data. This study investigates this topic in the context of Vietnam by utilizing a novel dataset of 343 firms listed on the Vietnam Stock Exchange in the 2010-2018 period. The effect of R&D expenditure is examined under the production function framework. In order to obtain the robustness of the quantitative results, we estimate the production function with two coherent techniques including the OLS and 2-SLS. An instrumental variable regression technique is adopted to avoid the endogeneity problem between R&D expenditure and other variables. In our empirical analysis, we find that R&D expenditure has a positive and significant impact on output growth. The finding is robust in both OLS and 2-SLS frameworks. Besides, the output elasticity to R&D expenditure of our result is much higher than the estimated elasticity of other countries. The results imply that a 1% increase in R&D expenditure in Vietnam will help to expand the output more than a 1% increase in R&D investment in other countries. The findings from our paper provide important implications for firm managers, investors, and policymakers in Vietnam.
        424.
        2020.06 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The study aims to develop concepts originating through empirical research models to build superior competitiveness and optimal performance achievement. Therefore, to bridge these goals, the study addresses several indicators/items as a novelty, namely, entrepreneurship insight factors, market orientation, knowledge-sharing, innovation, managerial capability, product strategy, process and service improvement, resources capability to improve performance and increase competitiveness by empirical model direct, mediating and indirect effect. The total sample in this study is 497 eligible SMEs that partner with go-food in Makassar City. All research samples are the owner or the person in charge of the business; the data collection period is from May to December 2019. Data are collecting using a survey with 64 construct questions, summarized in seven manifest variables. The research method uses quantitative tools, with SMART-PLS as a statistical tool. This study develops sixteen hypotheses; all of the hypotheses are supported both directly, indirectly, and mediated. The study also found that the link based on CCT, RBV, and TAM Theory is the right choice of theories, as the foundation of this study was very reliable and valid. Indeed, all of the grounded methods have implications both in theory and its main application for the business in the online marketplace.
        425.
        2020.06 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This paper aims to examine the application of cost-volume-profit (CVP) analysis by public universities in Vietnam. In the context where Vietnam is gradually transferring financial autonomy to public universities, the conduct of a CVP analysis in relation to these public universities is particularly urgent. Research samples were collected in 2018 and 2019 by surveying Vietnamese public universities. After collection, the data is synthesized by excel file, conformity check, data cleansing and data analysis on SPSS software by tools such as Frequency statistics, price statistics, and means. The results show that: (1) universities used the CVP analysis in decision-making, (2) information related to the CVP analysis used for decision-making by administrators remained simplistic and lacked cost-control details, and (3) the application of the CVP analysis by university administrators for decision-making was neither comprehensive nor coordinated. The findings also show that, given the current conditions in Vietnam, increasing the governance in public universities is essential, as is contributing to reducing costs, increasing universities’ income, providing the best service to students, and improving the quality of training. The study calls for the flexible application of the CVP analysis, which will provide information to help managers at Vietnamese public universities make the best decisions.
        426.
        2020.06 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        Research on employee commitment to the organization is necessary for human resource management, and the result is applied in practice to improve organizational effectiveness. The aim of the present study is to explore factors affecting organizational commitment at the small and medium-sized enterprises (SMEs) in Vietnam. Besides, the relationship between organizational commitment and job performance is examined as well. The research was conducted on a sample consisting of 67 white-collar workers and 260 blue-collar workers at SMEs. A total of 327 valid complete questionnaires were input into SPSS 20 database for processing to provide evidence. The research model and hypotheses were tested using the technique of the hierarchical multiple regression analysis. The research results revealed that income, reward and welfare, direct manager, working environment, coworker, and promotion opportunity tended to associate positively with organizational commitment. Besides, the finding also showed that, when the employee has a high organizational commitment, it would lead to high job performance. The main findings of this study provided some managerial implications for SMEs, in general, and managers, in particular. It implies that Vietnam’s small and medium-sized enterprises should improve these six factors to retain employees as well as enhance their job performance.
        427.
        2020.06 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This research examines the affect of destination image factors on revisit intention of domestic tourists at Ba Ria Vung-Tau (BRVT), by questioning directly 510 domestic tourists. The convenient sampling method is used in dividing the crowds into four groups; the four main surveyed areas in BRVT are: Vung Tau, Long Hai-Phuoc Hai, Xuyen Moc and Con Dao. A combination of qualitative and quantitative methodologies were utilized. A focus group of 10 domestic tourists was set up to review and explore the various factors as well as the conceptual model. An in-depth interview with 12 participants was developed to fine-tune measurement items. The questionnaire applied a 5-point Likert scale. Checking the reliability by Cronbach’s Alpha, exploratory factor analyzing and linear multiple regression were used with the SPSS program. The results show that there are eight main destination image factors affecting domestic tourists revisit intention to BRVT using linear regression and arranged by decreasing importance: Infrastructure, Variety Seeking, Accessibility, Local food, Atmosphere, Environment, Price Value, Leisure and Entertainment. From that, the research offers some suggestions and policy recommendations for the tourism business and provincial policy-makers to identify the main issues and develop better customer services to increase domestic tourists’ revisit intention.
        428.
        2020.06 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        In a Satellite communication system, a link budget analysis is the detailed investigation of signal gains and losses moving through a channel from a sender to receiver. It inspects the fading of passed on data signal waves due to the process of spreading or propagation, including transmitter and receiver antenna gains, feeder cables, and related losses. The extent of the proposed tool is to make an effective, efficient, and user-friendly approach to calculate link budget analysis. It is also related to the satellite communication correlation framework by building up a graphical interface link analysis tool utilizing STK® software with the interface of C# programming. It provides better kinds of graphical display techniques, exporting and importing data files, printing link information, access data, azimuth-elevation-range (AER), and simulation is also possible at once. The components of the link budget analysis tool include transmitter gain, effective isotropic radiated power (EIRP), free space loss, propagation loss, frequency Doppler shift, flux density, link margin, elevation plot, etc. This tool can be useful for amateur users (e.g., CubeSat developers in the universities) or nanosat developers who may not know about the RF communication system of the satellite and the orbital mechanics (e.g., orbit propagators) principle used in the satellite link analysis.
        429.
        2020.06 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        By applying behavioral intention theories and the theory of diffusion of innovation in organizations, this study identified several factors influencing the intention to apply management accounting in enterprises in Vietnam. Research data was collected from the questionnaire sent to Vietnamese enterprises in 2019, collecting 542 observations from accountants and directors. The data is, then, synthesized by excel file, conformity check, and processed by SPSS 20 software with descriptive statistics and multiple regression analysis. The results showed four factors that affect the intention to apply management accounting in enterprises in Vietnam: (1) Performance expectancy; (2) Effort expectancy; (3) Perceived trust; and (4) Subjective norms. The study pointed out that the above factors explain 60.618% of the variation of “intention to apply management accounting”, in which, Subjective norms has the strongest impact (regression coefficient is 0.238). The findings also show that raising the awareness of managers and accountants about the role of management accounting, improving the qualifications and knowledge of accountants, and increasing the trust of managers about management accounting information are needed to increase the level of management accounting application in Vietnamese enterprises. The study also proposes recommendations to improve the effectiveness of management accounting for managers in operation and decision-making.
        430.
        2020.05 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The study investigates the impact of factors on environmental accounting implementation in mining enterprises in Binh Dinh province, Vietnam. The survey was carried out in three phases: 1) a draft survey form; 2) in-depth interviews with experts; 3) design questionnaire. The survey respondents were people who had knowledge of environmental information in mining enterprises in Binh Dinh province, including: accountant, chief accountant, financial deputy director or director. The questionnaire was is sent directly or through Google Form tool. The author received 162 responses votes from the survey respondent, out of which 13 were unusable due to missing data. Thus, 149 valid responses votes were used. This study employs Cronbach’s alpha analysis, exploratory factor analysis and multivariate regression analysis. The results showed the influence of five different factors on environmental accounting implementation in mining enterprises in Binh Dinh province: stakeholders pressure, corporate characteristics, coercive pressure of government agencies, environmental awareness of senior managers and accountant qualifications of environmental accounting. While the pressure of stakeholders has a negligible influence, the remaining four factors (coercive pressure of government agencies, environmental awareness of senior executives, business characteristics, accountant qualifications of environmental ac
        431.
        2020.04 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The research aims to investigate the impact levels of determinants on the loyalty of accountants to FDI firms underlying investment management in Thanglong Industrial Park in Hanoi, Vietnam. We conducted a questionnaire consisting of 31 observation variables with a 5-point Likert scale. Independent variables were measured from 1 “without effect” to 5 “strongly”. The method of data collection was done through the survey and subjects are accountants in FDI firms doing business in Thanglong Industrial Park in Hanoi. After checking the information on the votes, there are 120 questionnaires with full information for data entry and analysis, This study employs Cronbach‟s Alpha test, and regression model. The results show that seven determinants including Working environment, The characteristics of working; Training, promotion prospects and development; Income, Personal characteristic, Collective work together and The method of leading had positive relationships with the loyalty of accountants. Based on the findings, some recommendations are given related to such determinants to improve the loyalty of accountants of FDI firms in general and FDI firms in Thanglong Industrial Park in Hanoi in particular. With which, those firms can enhance performance, reduce financial strain, saving on investment in the recruiting process of new staff, increase profitability to ensure investment management.
        432.
        2020.04 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The study aims to assess factors affecting intention to purchase green products in Vietnam. The study employs samples from customers who have actually experienced green consumption in Vietnam. The samples were collected by convenient sampling methods. The survey obtained 206 responses with full information. The survey was conducted from October 2019 to January 2020. The measurement scale was a 5-point scale with 1- completely disagree and 5- strongly agree. This study employs factor analysis and structural equation modelling analysis. The results showed that the social and environment sustainability awareness have positive effects on altruism of customers who are interested in green consumption. Altruism also has the same direction on green purchase intention. Besides, the attitude toward buying green and health consciousness affects green purchase intention. At the same time, the altruism and attitude towards buying green products also influence positively on green purchase intention. Besides, the health consciousness positively affects attitude towards buying green products. The results show that the health consciousness has a negative impact on intention to purchase green products. The findings suggest that it is necessary to raise customers' health consciousness, customers' altruism from disseminating knowledge about environmental protection as well as society to enhance the green consumption in Vietnam.
        433.
        2020.04 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The study aims to examine the effects of inward every presence of foreign investment, import, and real exchange rate shocks on export performance in Vietnam. This study employs a time-series sample dataset in the period of 1990 – 2018. All data are collected from the General Statistics Office of Ministry of Planning and Investment in Vietnam, World Development Indicator and Ministry of Finance, State Bank of Vietnam. This study employs the Augmented Dickey–Fuller test and the vector error correction model with the analysis of cointegration. The results demonstrate that a higher value of import significantly accelerates export performance in the short run, but insignificantly generates in the long run. When the volume of registered foreign investment goes up, the export performance will predominantly decrease in the both short run and long run. Historically, countries worldwide are more likely to devaluate their currencies in order to support export performance. According to the study, the exchange rate volatility has an effect on the external trade in the long run but no effect in the short run. Finally, Vietnam’s export performance converges on its long-run equilibrium by roughly 6.3% with the speed adjustment via a combination of import, every presence of foreign investment, and real exchange rate fluctuations.
        434.
        2020.04 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The purpose of this study is to construct the ACD model for the block trading volume duration. The ACD model based on the block trading volume duration is referred to as Volume ACD (VACD) in this study. By integrating with GARCH-type models, the VACD based GARCH type models, which include VACD-GARCH, VACD-IGARCH and VACD-FIGARCH models, are set up. This study selects Chunghwa Telecom (CHT) Inc., offering the America Depository Receipt (ADR) in NYSE, to investigate the block trading volume duration in Taiwanese equity market. The empirical results indicate that the long memory in volume duration series increases dependence at level of volatility clustering by VACD (2,1)-FIGARCH (3,d,1) model. Moreover, the VACD (2,1)-IGARCH (1,1) exhibits relatively better performance of prediction on capturing block trading volume duration. This volatility model is more appropriate in this study to portray the change of the CHT Inc. prices and provides more information about the volatility process for investment strategy, which can be a reference indicator of financial asset pricing, hedging strategy and risk management.
        435.
        2020.03 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The paper aims to investigate the impact of foreign direct investment (FDI) on private investment with a sample having 49 developing countries in Asia (17 countries) and Africa (32 countries) during the period of 1990-2017. Unlike previous studies, we split the data into three groups for further analysis, including the Asian, African and the full-panel samples. The results confirm a crowding-in effect which shows that foreign direct investment promotes private investment on all three research samples. Besides, the lagged private investment has a positive and significant effect on itself in the next period which reflects the inertia in the trend of private investment in recipient countries. In the full-panel sample, there are some macro factors such as GDP per capita, trade openness, and electricity that also have a positive and statistically significant impact on private investment. Besides, when more deeply estimate with smaller samples, we find that trade openness and labour force have a positive and significant in Africa, on the other hand, not in Asia. However, the domestic credit variable has a negative and significant effect on private investment only in Asian developing countries. Furthermore, there is only a positive and significant impact of the electricity variable on private investment in Asia.
        436.
        2020.03 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The study aims to provide better understanding of sustainable earnings by a comprehensive analysis of earnings persistence of business firms in Vietnam as an example of developing economies in South-East Asia. Dataset of 1,278 publicly listed firms (excluding banking and financial services firms) on Vietnam Stock Exchange for the period from 2008 to 2017 was collected. By applying fixed effect regression model, the empirical results provided the basis to measure the persistence index (Pers index) and find low level of their earnings persistence. The literature of earnings quality analysis in developed countries suggests earnings persistence as a noteworthy determinant of future earnings forecast and stock valuation. However, research of sustainable earnings in developing countries is still highly underdeveloped. For Vietnamese listed firms, the average Pers index was estimated for the period from 2008 to 2010, indicating low level of earnings persistence. We also incorporated earnings persistence level into future earnings forecast by running the quintile regression model divided the data into four equal levels and conducted each section independently to see the difference in each percentile, thence assessed the factors’ influence on the specific model. The findings provide important information on the expected returns of firms, especially helping investors make sound decisions.
        437.
        2020.03 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        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.
        438.
        2020.02 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This study aims to measure the relationship between corporate social responsibility (CSR) and affective commitment (ACO), normative commitment (NCO), and organizational performance in food processing enterprises (FPEs) in the Mekong River Delta, Vietnam. To test the initial model proposed in this paper, a total of 422 owners, directors and managers of FPEs were interviewed from some provinces in the Mekong River Delta. The method of exploratory factor analysis (EFA) is initially employed, then confirmatory factor analysis (CFA) and structure equation modelling (SEM) are used. The results of SEM showed that higher affective commitment was correlated with normative commitment. The results showed that four aspects of CSR toward employees, customers, environment and legal are significant factors. As a result, ACO and NCO act as mediators between CSR and organizational performance. This finding provides strong evidence of the important role of CSR to support positive impacts on ACO, NCO, and orgazational performance (OP). In addition, the success of the organizational performance is also found by contributions of CSR and NCO to its changes. Although ACO does not directly affect performance, it has a positive effect on the NCO. Therefore, it is necessary to enhance the implementation of CSR to promote implementation of organizational commitments.
        439.
        2020.01 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        Substantial growth in the economy and extensive use of natural resources has become a major issue in the modern world. Organizations have started to worry about the environment and are beginning to invest in and practice green strategies. Companies should be responsible for the environment and use sustainable methods to run their businesses. The main purpose of this study is to explore the conceptual approach to Green Human Resource Management (GHRM) practices and Corporate Environmental Responsibility (CER) in the hospitality industry. The theoretical framework of GHRM practices such as green recruitment, green selection, green training and development, green performance appraisal, green reward and compensation, and corporate environmental responsibility have been comprehensively studied for this purpose. Green Human Resource Management in the hospitality sector is a less studied and rarely implemented phenomenon. The integration of GHRM and CER along with green competitive advantage and green supply chain management in hospitality is new concept in hospitality industry. Study suggests that Corporate environmental responsibility (CER) and Green Human Resource Management (GHRM) have a significant role in the hospitality industry. However, for sustainable development of tourism and hospitality, this concept should be capitalized with necessary research and development.
        440.
        2020.01 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This study presents a more comprehensive approach to investigate how Emotional Intelligence (EI) is associated with performance. Previous research has revealed that EI is related to positive outcomes such as better performance, life satisfaction and career success. However, in most research of EI, this factor has been investigated independently from the effect of contextual factors and other individual characteristics. This study extended the research on the impact of EI on student performance by simultaneously examining the impact of EI, individual factors - (1) Perseverance of Effort, (2) Goal Consistency and (3) Goal Clarity and learning environment factors - Program Fit in one study. The results based on the data collected from 1,117 students in Vietnam largely support the hypothesis that that EI was an important but not the only factor affecting the student performance. MANOVA and post-hoc analysis indicated that both individual and environmental factors better predicted performance than EI could. These results suggest that the impact of EI on individual performance is more complicated than what we have already known. Future study is encouraged to investigate both the mechanism through which EI impact individual performance and the interaction between EI and other factors that moderate the EI – performance relationship.