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        검색결과 33

        1.
        2020.09 KCI 등재 구독 인증기관 무료, 개인회원 유료
        표고는 우리나라를 포함한 동북아시아 전역에서 오랫동안 식용으로 애용되고 있는 대중적 버섯으로 맛과 향이 독특하다. 또한 약리적인 효능이 과학적으로 밝혀졌다. 표고는 원목재배와 톱밥재배에 의해 생산되며 원목재배 기 간은 4~5년인데 반해 톱밥재배는 6개월로 재배기간이 짧아 원목재배에서 톱밥재배로 빠르게 전환되고 있다. 특히 산조 701호는 중고온성 품종으로 우리나라의 표고 톱밥 재배 대표적인 여름철 품종으로 재배임가에 널리 알려져 있으며, 임가 소득에 기여하고 있다. 본 연구에서는 표고 톱밥재배 품종 중에서 산조 701호의 육성내력과 다양한 실증시험, 국산품종 보급확대 등 우리나라 표고산업 발전에 기여한 성과를 기술하였다.
        4,000원
        2.
        2019.06 구독 인증기관 무료, 개인회원 유료
        Along the 3,200km-long coastline, Vietnam has a significant number of seaports, which are relatively large and named as the keys to economic development. However, most ports are relatively small with obsolete facilities and poor supporting services. Among three largest ports countrywide, Ho Chi Minh City seaport has had the highest throughput and productivity per annum of the country for years, assumed the role of the major port in the south, where cargos and containers come and go from all industrial parks in the southern region. Situated on what was the outskirts but is now the outskirts or suburbs of Ho Chi Minh City, it has however shown some drawbacks, i.e., expansion of the port is not an option regardless of the high throughput. Apart from the inadequate infrastructure, ports are facing another setback due to backward pricing. The rapid increase in number of ports also created a “race to the bottom” situation, where Vietnam ports have reduced their price to attract customers. The direct results are lower service quality and an inability to reinvest into port development. Therefore, the restructuring of Ho Chi Minh City seaport system has been launched since 2006 whereby the plan not only resolves the limited size, obsolete facilities and traffic issues, but also becomes more efficient as the new port complex is located conveniently among the region’s industrial parks and export processing zones of Ho Chi Minh City, Binh Duong, Dong Nai, and Ba Ria – Vung Tau. In line with this plan, the paper will mainly aim to provide the outstanding constraints which Ho Chi Minh City seaport system faced, including illogical distribution among ports/terminals regardless the scale, capacity and geographic locations; ineffective and insecured mooring and anchorage buoys; undeveloped logistic services centres and lack of connecting infrastructure. As so, the recommendations for single issue will be provided.
        4,000원
        3.
        2018.09 KCI 등재 구독 인증기관 무료, 개인회원 유료
        Pleurotus eryngii is one of the most commercially important mushrooms cultivated in Korea. However, the shelf-life of the fruiting body is short, limiting its export. A new hybrid strain H17 of P. eryngii was developed to extend the shelf-life by mono-mono crossing between monokaryotic strains derived from DanBi and KNR2774. Although the cultivation period of H17 was slightly longer than that of the reference cultivar Kenneutari No.2, the quality did not change and remained normal after a period of 65.0 days at 4°C. This result was significantly different from that of the reference cultivar Kenneutari No.2. Analysis of the genetic characteristics of the new hybrid strain H17 revealed a different profile from that of the parental and reference cultivars when random amplification of polymorphic DNA (RAPD) primers was used. These results demonstrate that H17 is a new cultivar with improved storability after harvesting.
        4,000원
        5.
        2015.03 KCI 등재 구독 인증기관 무료, 개인회원 유료
        김영호는 지속적으로 문학과 종교를 연구해왔으며, 시인으로서 탁월한 종교 시들을 선보이고 있다. 디지털 시대는 컴퓨터와 스마트폰 문명의 혜택으로 창작 물의 실시간 공유가 가능하다. 김영호 시는 「대지의 기도」에서 보여주는 바와 같이 인간의 한계와 신적인 용서 사이에서 고뇌하는 종교적 깊이가 잘 드러난 다. 「순복」에 나타나듯이 하나님의 종이 되어 예수가 구주임을 만천하에 증거 하는 것이 가장 고귀한 사명임을 천명한다. 최근에 페이스북을 통해 발표된 시 편들에서도 아름다움과 배려와 천국의 행복을 추구하는 시심이 깊은 종교성을 간직한 채 선보이고 있음을 살펴보았다. 김영호가 계속하여 종교성과 예술성의 조화로운 시 창작을 이뤄가는 가운데 문학과 종교와 삶에 밝은 비전을 보여줄 것을 기대한다.
        5,400원
        6.
        2014.06 구독 인증기관 무료, 개인회원 유료
        최인호는 베스트셀러 작가이다. 베스트셀러 작가라는 사실은 작가 최 인호에 대한 선입견으로 작용하기도 했다. 지금까지 평단과 학계는 최인 호의 소설을 진지한 연구 대상으로 삼는 데 유보적이었다. 하지만 최인호 의 등단 초기 작품들은 당대의 다른 작가들과 비교할 때 매우 이채로운 특 징들을 보여준다는 점에서 주목해야 한다. 가장 큰 차이점은 바로 최인호 의 소설에 등장하는 소설적 인물들이 서울 토박이라는 사실이다. 서울이 대도시로 변모하던 1970년대, 최인호의 소설 속 인물들은 그 변화에 대해 다른 어떤 작가보다 더 민감한 반응을 보였다. 이는 김승옥이나 이청준과 같은 이전 세대의 작가들이 보여주었던 하숙생 인식과 거리가 멀다. 1960 년대 소설가들에게 ‘서울’이 고향과 대조적인 장소이자 환상이 파괴되는, 환멸의 장소였다면 최인호의 소설에서 ‘서울’은 고향이자, 삶의 터전이었 다. 따라서, 최인호의 소설 속 인물들은 1970년대 이후 발생했던 서울의 변화에 대한 목격자이자 증언자 역할을 해낸다. 그 변화가 산업화와 더불 어 진행된다는 점에서 최인호의 소설에 등장하는, 변화하는 ‘서울’과 ‘집’에 대한 서술들을 주목할 필요가 있다. 1980년대 이후 본격화된 사유 재산적 가치로서의 ‘집’ 문제가 이미 최인호의 1970년대 소설에 언급되기도 하고, 도시화에 따라 서울의 외연이 어떤 방식으로 확장되어 갔는지도 구체적 장면으로 형상화되어 있다. 중심에서부터 변두리로 멀어지는 거주지로서 ‘집’과 서울의 확장 과정을 통해 당시 서울 토박이 소시민으로서 경험해야 했던 박탈감이 고스란히 드러나는 것이다. 이에 본고는 최인호의 초기 소 설에 나타난, 서울의 변모 양상과 집의 의미를 살펴보고, 이러한 면모가 최 인호 소설에서 어떻게 형상화되었는지 살펴보았다. 이는 섬세한 관찰력과 사회 문제에 대한 예민한 감식안을 확인하는 과정이기도 하다.
        6,100원
        7.
        2013.12 KCI 등재 구독 인증기관 무료, 개인회원 유료
        잣버섯의 다수성 신품종 개발을 위하여, 단포자교잡에 의해 육성된 신품종 ‘곤지10호’의 주요 특성은다음과 같다.균사생장적온은 29°C, 버섯 발생 및 생육온도는20±1°C로 대조품종과 같았으며, 균사 활력도 대조품종과 비슷하였다. 갓형태는 반반구형이며, Hunter 색체값으로 볼 때 갓색은 L 79.3, b 24.8, 대색은 L84.3, b 10.9로, 갓색에 있어서 대조품종에 비하여 황색도가 더 높았다. 미송톱밥+옥분(90:10, v/v)배지로병재배 시 배양일수는 22±1°C에서 35일, 발이일수와자실체생육일수는 20±1°C에서 15일과 12일로 재배일수는 62일이 되어 대조품종보다 2일 길었다. 자실체 생육 특성은 대조품종에 비하여 갓두께는 6.3mm로 두꺼웠으며, 유효경수는 3.5개로 적었고 대 직경은 21.6mm로 굵었다. 재배접종 후 배양 및 생육 중푸른곰팡이병(Trichoderma spp.) 발생율은 4.9%로대조품종보다 낮았다. 수량은 생산력 검정 결과 병재배 시 900ml병당 69.6g, 봉지재배 시 1kg봉지당114.2g으로 대조품종 대비 38%와 10%씩 많았다.자실체 물리성에서 갓의 강도와 취성이 대조품종보다 강했고, 저장성은 판매가능기간으로 볼 때 34일로 대조품종에 비하여 5일 길었다.
        4,000원
        8.
        2013.12 KCI 등재 구독 인증기관 무료, 개인회원 유료
        한국버섯원균영농조합에서 품종보호등록된 화성1호와 다포자임의교배법으로 육성 선발되었던 PSC109를 교잡하여 봄-가을 균상재배에 적합한 화성5호를육성하였다. 버섯의 대가 백색이고 곧으며 과습이나갈변에 강한 특성을 가진다. 대조품종 수한1호와 비교하여 대는 길면서 약간 가늘고 갓색은 덜 진한 편이다. 버섯의 대조직은 단단하면서 탄력성이 있고,씹음성과 깨짐성이 높다. URP-primer를 이용한RAPD실험으로 두 모균주와 동일하지 않으면서 일부밴드를 갖는 것을 알 수 있었다. 화성5호는 자체 시험재배에서 대조품종 수한1호보다 발이는 3-4일 늦으나 16.6% 높은 수량성을 보였고, 농가실증재배에서 서로 다른 재배조건에서 다소 수량의 차이는 있었으나 안정적인 재배가 이루어졌다. ‘화성5호’의 주요 재배특성으로 첫째, 수한1호와 비교하여 대가 길고, 갓은 얕은 깔때기형이다. 둘째, 균사배양 온도는 배지온도를 20-26°C정도로 수한1호보다는 낮게 관리하여 주는 것이 좋다. 셋째, 버섯발생온도는 13-18°C, 자실체의 적정 생육온도는 14-18°C으로 봄부터 가을철까지의 기간에 재배하기에 좋은품종이다. 넷째, 균사배양중 27°C 이상으로 배지온도가 높아지면 배지 표층이 단단해지면서 발이가 늦어지거나 버섯 발생이 적게 될 수도 있다. 다섯째, 대가길고 곧으며 대의 표면이 백색이며 단단하면서 탄력이 있다. 여섯째, 버섯 생육시기에 관수를 하며 관리해 주는 것이 좋으며, 수한1호보다 환기요구량이 조금 높다.
        4,000원
        9.
        2010.04 KCI 등재 구독 인증기관 무료, 개인회원 유료
        In this research, I compared and analyzed the ‘factors of style’ that expresses and visualizes the ‘characteristics of characters’ and the characters from three movies each that was filmed with Kang Ho Song and Keong Ku Seol who acted in many movies both. As the result, for the factors for actors’ makeup design, since they have limited choices of textures, colors, and the range of changes, changing the tone of skin to light to dark implied the images of characteristics. Somewhat dark skin tone that was like tanned skin expressed the life style of the character who works for an active profession not for an intellectual position. For the factors of hair style, medium sized wavy hair that goes straight down forehead expressed the character’s familiar and informal personality while short cut sized all back style hair expressed confidence, sociality, and logical personality of the character. The actors’ costume was important to express the characteristics of characters such as changes of their mind, especially the costumes delivered symbolic meanings of the role of their social class, profession, and their financial state. In addition, there were common factors to create and design a character in terms of the changes of the actors’ body shape; when the actor acted the character who has conflicts inside and sarcastic personality, they lost weight on purpose while they gained weight and made a barrel shaped body to act the character who is positive in every occasion and does not realize the real world or who is greed.
        4,600원
        10.
        2008.11 KCI 등재 구독 인증기관 무료, 개인회원 유료
        This paper is to examine Yun Chi-ho’s public theology in terms of Diakonia mission. Though the separation of politics and church is emphasized in the public area, the religious view of politicians and public servants actually plays an important role of deciding political issues and transforming social life. As a case study, I explore the characteristics of Yun's Diakonia mission by analyzing his diaries. First, before his conversion to Christianity, Yun served as servant at the Ministry of Foreign Affair. He tried to reform society by introducing Western educational and medical system into Korea. His political exile helped himself to experience Western civilization in China and the USA. Under the new worldview of Christianity, Yun realized the importance of education for the future of Korea. Second, after his overseas study and visit to Europe, Yun became the leader of the Independence Club to reform Korean government from the absolute monarchy into a constitutional one. King Gojong dissolved the party and appointed Yun as a local government officer. He encouraged his people to organize the systematic resistance against the injustice of Japanese settlers in Wonsan. He criticized the unlawful deed of Catholic missionary and mad him recalled home. He believed that a Korean servant of Confucian government should act partially to religious issues and that a particular religion, even Christianity, must not have any absolute position in Korea. Third, Yun didn't overlook the racial and cultural arrogance of Western missionaries. His perspective of mission has been formed under the influence of other religions. He owed the corruption and impoverishment of Korea to the egoism and classism of Confucianism. Putting the gradual transformation over the sudden conversion, Yun argued that the motive of conversion should be based on the fear of God, not on the freedom from the oppression of corrupt officers. He proposed the new directions of Korean mission in the 20th century: ① the cooperation and union of churches for mission, ② the concentrated mission in Songdon, ③ the importance of vocational education, ④ the education of women, and ⑤ the contextual mission strategy. Fourth, Yun's Diakonia mission focused on the need of Korean people rather that that of missionaries. His pen name means “a serving old man”, who contributed to the formation and development of Christian education in Korea. Yun's visit to Hawaii also reminds us of his vision for the independence based on the moral and economic development. In conclusion, reflecting on the legacy of Yun Chi-ho, I suggest three viable agenda for the 21st century mission: ① Diakonia mission under lay leadership, ② the cooperation of churches and the dialogue among religions, and ③ the paradigm shift toward the solidarity between missionary churches and indigenous churches.
        6,900원
        11.
        2007.06 KCI 등재 구독 인증기관 무료, 개인회원 유료
        㵢溪兪好仁은 士林의 宗匠으로 추앙받는 김종직의 문하에서 수학한 新進士類로서 成宗으로부터 지극한 총애를 받은 관료문인이다.유호인의 「東都雜詠」시는 儒家의 이념에 입각하여,작자가 처한 當代의 현실에 대한 反省的質問에 대한 대답을 구한 것으로,‘7言100句’로 된 巨篇이나,每4句마다 換韻을 하여 新羅의 建國과 王權의 전개,佛敎의 傳來와 弊害,역사적인 인물 등을 詩化하였고,마지막으로 작가가 처한 당대의 입장에서 신라의 역사에 대한 褒貶을 하였다.본고에서는 이를,첫째,‘推賢讓能한 王權의 擁護’,둘째,‘儒家의 이상적인 人間像의 褒賞’,셋째,‘新羅의 멸망과 鑑戒’로 나누어 살펴보았다.첫째,‘推賢讓能한 王權의 擁護’에서,작가는 朴赫居世,昔脫解,太宗武烈王등이 德望과 탁월한 업적을 쌓아 君臣들의 합의에 의해 왕으로 추대된 것으로,이는 儒家에서 이상적 왕으로 추앙받는 堯舜이 덕망과 능력을 갖춘 자에게 왕위를 禪讓한 것과 같다고 여겼다.또한 이는 고려 말 李成桂가 外患을 막고 內政을 개혁하자,고려의 군신들이 왕으로 추대한 것에 정당성을 부여하고자 한 寓意를 담고 있다.둘째,‘儒家의 이상적인 人間像의 褒賞’에서,작자는 조선의 사상적 기반이었던 성리학이 추구하는 이상적 인간상인 孝․悌․忠․信과 貞節,勤勉,安貧樂道를 실천한 인물로 보고,신라의 인물 가운데 忠(金歆運,朴堤上),貞節(박제상의 처),節約과 勤勞(嘉俳에 나오는 2명의 王女와 일반 여인),安貧樂道(百結先生)등을 실천한 인물들을 褒賞하여,작자가 살던 시대의 이상적인 인간상을 제시한 것이다.셋째,‘新羅의 멸망과 鑑戒’에서,작자는 신라가 멸망한 것은 여러 왕들이 荒淫에 빠지고,귀족들은 여기에 동참하여 국정을 돌보지 않아 民生을 도탄에 빠트려 民心을 잃게 되고,결국 天命마저 잃게 되어 나라를 잃게 되었다고 적시하고,신라의 멸망의 鑑戒가 고려에게 끼쳐 주었건만,高麗의 멸망도 이의 전철을 밟았으며,朝鮮의 멸망도 분명 이와 같을 것이니,이를 警戒하고자 하는 의도였다.
        6,100원
        13.
        2000.06 KCI 등재 구독 인증기관 무료, 개인회원 유료
        어류군집을 이용한 생물보전지수(Index of Biological Integrity, IBI)와 서식지 평가지수 (qoalitativeHabitatEvaluationlndex, QHEI)를 적용하여 금호강의 수서 생태계를 평가하였다. 총체적으로 금호강의 IBI값은 13-37 범위에 있었으며, 연 평균값은 23(n=25, Std. error=1.16)으로서 Karr(1981) 와 U.S. EPA (1993) 기준에 따르면 "Poor" 또는 "Very Po
        4,300원
        14.
        2020.11 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        Given the rise in international tourism and the rapid growth of the Vietnamese economy, the hospitality industry in Ho Chi Minh City, Vietnam’s commercial hub, has been facing severe labor shortages due to competition with other fast-growing parts of the economy. These struggles to acquire high-quality employees is strangling future growth and placing new importance on the role of recruitment. To better understand the effectiveness of an organization’s recruitment strategy, recruiters need to ascertain the Job Pursuit Intention (JPI) of job seekers to efficiently align an applicant’s work notions with the organization’s goals. This study aims to investigate the factors impacting on JPI among employees working in the hotel sector in Ho Chi Minh City. Secondary data are from previous studies and primary data are from consultation with 10 experts, group discussions and five in-depths structured interviews with 15 random employees and 302 survey questionnaires with employees working in three five-star hotels. Cronbach’s Alpha, EFA, T-Test, ANOVA are used for statistical analysis. The findings show that compensation, career advancement, and work-life balance affect JPI of job seekers, in which compensation is the most influential factor. Furthermore, recommendations for recruiters, further research and limitations of this study have been laid out.
        15.
        2020.10 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        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.
        16.
        2020.07 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The quality of hospital services remains a concern of both the manager and the patient. The study aims to identify factors affecting outpatient satisfaction at private general hospitals in Ho Chi Minh City, establishing a scale for measuring them. Some 450 outpatients who were treated in five top private hospitals in Ho Chi Minh city (HCMC) in 2019 – An Sinh General Hospital, Hoan My General Hospital, Columbia Asia International Hospital, FV Hospital, and Vu Anh International General Hospital – were interviewed directly in the last quarter of 2019 to obtain the information. The SERVPERF model, plus the cost, together with the SPSS software, have been used to process information by Cronbach’s alpha analysis, Exploratory Factor analysis, and linear regression analysis. The results show that there are five factors influencing outpatient satisfaction at private general hospitals in HCMC, in which four factors affects positively in the order of decreasing importance: treatment outcome, doctors and nurses’ professional capacity, facilities and environment of the hospital, hospital care, and the treatment time factor affects negatively. The results of the study provide private hospital in HCMC managers with a number of suggestions to increase the level of hospital service quality, so that increase outpatients satisfaction.
        17.
        2020.06 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The study examines factors affecting apartment prices in the real estate market of Ho Chi Minh City, Vietnam. The study uses primary data based on surveys of customers who have traded successfully, and collects transaction data from real estate trading companies that are the top investors in Ho Chi Minh City real estate market. The collected data include 384 observations in a total of 24 districts, detailing that each district surveyed on a minimum of four projects, each project carried out a survey on a minimum of four apartments. The survey collected 339 valid questionnaires for analysis and model testing. This study employs multivariate regression with the data of 339 observations. The research results reveal that five significant factors affect positively the price of apartments in Ho Chi Minh City – apartment area, toilet and bedroom, apartment floor, reference price, and apartment interior. Besides, there are three significant factors affecting negatively the price of apartments – next price trend, distance to city center, and potential building. From the results, the research proposes solutions in the pricing of apartments in the real estate market in Ho Chi Minh City – better information system, a real estate transaction index, and stricter management of small brokerage activities.
        18.
        2020.06 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The fourth industrial revolution has attracted much academic attention in these past few years. However, research on systematic and extensive factors affecting adoption of Industry 4.0 by SMEs in developing countries, especially in Vietnam, has been unavailable. This study aims to explore the impact of factors that influence the actual adoption of Industry 4.0 by SMEs in Ho Chi Minh City. Mixed-method research was utilized in this study including in-depth interviews of 12 participants and quantitative research of 396 respondents who are representative of SMEs by both online and via paper surveys. The SPSS and SmartPLS 3 software were employed to help analyze the collected data. The results indicate that perceived development of the human resource, perceived on-time, perceived saving cost, perceived improve product quality, perceived saving time, perceived ease-of-use, business resources, and conditions of the business environment, perceived usefulness, perceived enhanced customer relationship, and adoption intention, all have a positive significant effect on actual adoption of Industry 4.0. The results seem to suggest that managerial efforts aimed at increasing the factors’ perceptions of adoption of Industry 4.0 and personal relevance of the technology will contribute to implementation success, where success is defined as effectual usage of the Industry 4.0.
        19.
        2020.03 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        The study aims to provide some plausible explanation for why Vietnamese listed companies only stop at the level of truthful presentation of information related to accounting data through the opinion of independent auditors. The information is only at the level of compliance with the requirements of Circular 155/2015/TT-BTC in form, but in essence is sketchy. What factors affect the level of voluntary disclosure of listed companies in Vietnam? In order to identify the factors affecting voluntary information disclosure on annual reports of listed companies, the study collected data on annual reports of 122 companies listed on the stock market in Ho Chi Minh City in the period 2015-2018 and uses regression analysis methods. The research presents 8 factors affecting the level of voluntary information disclosure including: Firm size, Listed time, Profitability, Solvency, Separation of board of directors and executive director, Board size, Organizational ownership and Foreign ownership. Next, the study conducted descriptive statistical analysis correlation coefficient analysis to examine the correlation and relevance of independent variables measured by the scale ratio, testing multiple linear regression model. The results of the study show that factors listed time, profitability and organizational ownership affecting voluntary information disclosure on annual reports of listed companies in Vietnam.
        20.
        2020.02 KCI 등재 SCOPUS 서비스 종료(열람 제한)
        This study focuses on determining the impacts of organizational culture on the accounting information system and the operational performance of small and medium-sized enterprises in Ho Chi Minh City. The paper is organized in five parts: introduction, literature review, research methodology, research results, and conclusion and policy implications. Based on the samples of 353 respondents working in small and mediumsized enterprises in Ho Chi Minh City, the research employs both qualitative and quantitative methods to find the answers for research questions. Group discussion, which yields final observed variables of the factors of organizational culture is used for qualitative method. Statistics, assessment of the reliability of Cronbach's Alpha scale, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM) are used for quantitative procedure. The results show that mission, involvement and inconsistency in organizational culture positively affect the accounting information system of small and medium-sized firms in Vietnam. In addition, mission, involvement, adaptability and consistency in organizational culture are found to have positive impacts on the firm operational performance. Another finding of the study is that the accounting information system has a positive effect on operational performance of small and medium-sized firms in Vietnam.
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