• International Journal of Advanced Culture Technology
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• v.12 no.1
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• pp.220-226
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• 2024

Accounting is one of the fields greatly affected by the Industrial Revolution 4.0 in general and the digital transformation trend in particular. However, the digital transformation process will also be a weakness if domestic accounting and auditing training activities do not adapt promptly and keep up with the practical requirements of social needs. Job opportunities in the accounting industry will shrink due to increased labor productivity and increasing support technologies, leading to a decrease in the need for traditional accountants. This paper focuses on clarifying the shortcomings and difficulties in accounting training activities by surveying 120 accounting lecturers teaching at domestic universities. Research results show that there are six existing factors and difficulties in accounting training activities due to the digital transformation process, including: facilities, lecturer capacity, training programs, teaching methods. teaching, assessment methods and practice and practice activities. Based on the survey results, we propose recommendations for training activities due to the impact of digital transformation at universities in Vietnam.

• Journal of Digital Convergence
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• v.17 no.9
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• pp.507-516
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• 2019

The purpose of this study is to propose a policy for accounting practice education system to improve the national credibility. The biggest reason why the national credibility is the lowest is that the auditor's free appointment system is the next, and the education on accounting is not done properly. This study is a bibliographical study that examines the previous studies on the improvement of accounting audit and accounting education in Korea, various public hearings, press releases, and government policy data, and summarizes. The way to increase accounting transparency is to improve the audit system and to guarantee accounting practice education. Since the subjects of practical education belong to all areas such as private and government, it is intended to propose the establishment of accounting professional education institution, called (tentatively) 'Accounting Training Institute'. Through this, it is expected that the practical and professional training will improve accounting transparency and contribute to the improvement of national credibility.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.941-949
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• 2020

This study aims to investigate the factors which impact the possibility of Environmental Management Accounting (EMA) implementation in automobile companies in Vietnam. A survey was carried out with automobile enterprises' managers, getting 198 usable respondents, with data and theoretical model analyzed by using SPSS with EFA method. Results indicated that in Vietnamese automobile enterprises, the possibility of EMA implementation was driven by elements including motivation to reduce production costs, reactions to environmental issues, compliance to legislation, procedures and processes in the working environment which they are in business. The government and professional institutions should play a vital role in promoting EMA practices by issuing specific guidelines and continuous training. Besides, tax authorities should apply the favor policies such as tax incentives to stimulate interest enterprises to implement EMA. However, this study's results only reflect about 63.7% of the impact to the implementation of EMA in Vietnamese automotive enterprises, so there are still some other factors that should be found out in the future researches. This is the first attempt to systematically analyze enterprises' perception and willingness to apply EMA in Vietnamese automobile industry. This study contributes to not only the existing empirical literature of EMA but also enterprises' managers in Vietnam and other transitional economies.

• Asia-Pacific Journal of Business
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• v.11 no.4
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• pp.103-119
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• 2020

Purpose - This study aimed to clarify the effects of CEO characteristics and marketing activities on management performance of fashion corporate by using financial statement. Design/methodology/approach - This study collected a sample of total 170 companies that can obtain the corresponding data among fashion manufacturing companies listed on KOSPI. The data of the financial statements reported from 2011 to 2018 were analyzed. Correlation analysis and multiple regression analysis were conducted. Findings - First, the more the number of CEO and the younger the CEO, the more employee welfare and training expenditures of internal marketing. The age of the CEO had a negative effect on all external marketing activities. The CEO number had a negative effect on sales promotion and advertising expenditures, but a positive effect on entertainment expenditure of external marketing. Second, as a effect of marketing activities on management performance, the welfare and training expenditures of internal marketing and entertainment expenditure of external marketing had a positive effect but sales promotion expenditure of external marketing had a negative effect on management performance. Research implications or Originality - Marketing activities that consider the differentiated factors of fashion corporate are necessary. Also, the objective accounting information can provide practical information for fashion industry.

• Journal of information and communication convergence engineering
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• v.18 no.4
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• pp.207-215
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• 2020

Part of speech (POS) tagging is an indispensable part of major NLP models. Its progress can be perceived on number of languages around the globe especially with respect to European languages. But considering Indian Languages, it has not got a major breakthrough due lack of supporting tools and resources. Particularly for Odia language it has not marked its dominancy yet. With a motive to make the language Odia fit into different NLP operations, this paper makes an attempt to develop a POS tagger for the said language on a HMM (Hidden Markov Model) platform. The tagger judiciously considers bigram HMM with dynamic Viterbi algorithm to give an output annotated text with maximum accuracy. The model is experimented on a corpus belonging to tourism domain accounting to a size of approximately 0.2 million tokens. With the proportion of training and testing as 3:1, the proposed model exhibits satisfactory result irrespective of limited training size.

• Industry Promotion Research
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• v.1 no.2
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• pp.33-39
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• 2016

This study analyzed the effect of tax account office female workers' education and training on job performance. The study results showed that having active attitude after training, appropriacy of educational facilities, environment and time, helpfulness on improving job-related knowledge affected workplace satisfaction, appropriacy of educational facilities and environment affected job responsiveness. appropriacy of training time, helpfulness on one's duties, personal growth and improving job-related knowledge, having active attitude after training affected self-development effort. Consequently, adequacy and helpfulness of education and training significantly affected job performance. This study provided implications for analyzing the effect of the recognition of education and training on enhancing job performance in tax accounting industry.

• International Journal of Computer Science & Network Security
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• v.24 no.1
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• pp.95-106
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• 2024

The article is devoted to the design and development of an information system for preserving the results of testing to verify the residual knowledge of students of the resource for training specialists in information and communication technologies. The purpose of the study is to provide a scientific justification for the problem of developing professional training of specialists in information and communication technologies in the process of using an information system to save test results to verify students' residual knowledge and to verify the effectiveness of its implementation in universities. According to the results of the experiment, it can be argued that the introduction of an information system to preserve the results of testing to test students' residual knowledge in the educational process contributes to the professional training of specialists in information and communication technologies at the universities of Ukraine. The practice of development and use of modern information technologies focused on the implementation of psychological and pedagogical goals of teaching and education is fundamentally new mediated by modern technical and technological innovations.

• Asia-Pacific Journal of Business
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• v.11 no.4
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• pp.177-188
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• 2020

Purpose - The purpose of this study was to examine the effect of government R&D programs on firm innovation activities. Design/methodology/approach - This study analyzed survey data on innovation survey in Korea. To investigate our research hypothesis we used ordered logit regression analysis. Findings - This study unveils different effects of diverse government R&D programs on firm innovation activities. Most of government programs-R&D tax incentives, information/training, and marketing supports-have positive effects on management innovation activities and negative effects of the usage of procurement programs on management innovation efforts. Some government programs-R&D tax incentives, R&D grants, information/training-have positive effects on technological innovation activities. Research implications or Originality - This paper investigates the effects of diverse government R&D programs on technological and management innovation activities. We examine simultaneous effects of multiple government R&D programs rather than effects of independent R&D programs. This result can contribute to develop more effective government R&D programs to support firm innovation activities.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.643-655
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• 2021

This study investigated the effect of the Amanah Ikhtiar Malaysia (AIM) microfinancing on the economic, social, and household empowerment of women borrowers in Malaysia. The study used a quantitative approach based on primary data. For this study, the participants comprised 384 AIM borrowers from Terengganu, Kelantan, and Pahang in the east coast region of Malaysia. Purposive stratified random sampling was used as well as the Krejcie and Morgan method to count the number of samples. Descriptive statistics and the Women Empowerment Index (WEI) were used in the analysis. The study findings reveal that AIM microfinancing affects the economic, social, and household empowerment of women borrowers in Malaysia. However, in comparing the three categories, women enjoyed more freedom in social and household decision-making than in economic decision-making. The present study recommends policies for the successful and effective operation of microfinance programs by providing the necessary guidelines for the control of AIM loan for women borrowers; increasing income-generating activities, sufficient access of credit, and proper education for the borrowers; and giving economic freedom of choice with necessary skill training policymaking options for the government and NGOs with the aim to improve the total household income and empowerment of the microcredit borrowers in Malaysia.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.57 no.4
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• pp.401-409
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• 2021

In this study, an improvement plan was derived by statistically analyzing the system and current status of tests in Korea and survey of seafarers perception in order to improve the expertise of the Korean fishing vessel officer examination. Recently, about 70% of marine accident occurs from fishing vessels. Therefore, it's necessary to improve the examination to reduce marine accidents. As a result, it was identified that an average of 29,265 applicants have applied over the past four years, and among them, 1,833 people have applied for fishing vessel licenses, accounting for 6.3% of the total. According to the result of explanation and response of 115 people, they responded that practical utilization was low, each operation waters has different requirements and it's necessary to improve the contents of the questions for the specialty subject. In addition, inappropriate questions were found in previous exams. To reduce marine accidents caused by human error and to improve the professionalism of fishing vessel officers, it is necessary to adjust the test criteria and ratio with characteristics of fishing vessels and in the long run, institutional improvements such as the distinction between test subjects and licenses are needed.