scholarly journals EFFECTS OF CORPORATE GOVERNANCE, BUSINESS ENVIRONMENT AND FIRM CHARACTERISTIC ON THE ADOPTION OF MANAGERIAL ACCOUNTING

2019 ◽  
Vol 1 (25) ◽  
pp. 1-9
Author(s):  
Linh Quang Huynh ◽  
Anh Thi Thuy Duong ◽  
Thuy Thi Thanh Nguyen ◽  
Phuc Thi Nguyen ◽  
An Thi My Nguyen ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Factor Analysis ◽  
Regression Analysis ◽  
Reliability Analysis ◽  
Exploratory Factor Analysis ◽  
Business Environment ◽  
The Other ◽  
Managerial Accounting ◽  
The One ◽  
Firm Characteristic

On the one hand, the adoption of managerial accounting in business is determined by corporate governance; on the other hand, it is also dependent on business environment and firm characteristic. Nonetheless, so far the causal relationships from corporate governance, business environment and firm characteristic to the adoption of managerial accounting in business  have not been empirically explored in Vietnam. This research is conducted to investigate the simultaneous effects of corporate governance, business environment and firm characteristic on the adoption of managerial accounting in business. This study employs  reliability analysis, exploratory factor analysis and regression analysis to deal with the data. The findings indicate that, corporate governance, business environment and firm characteristic concurrently affect the adoption of managerial accounting in business.

scholarly journals The Empirical Analysis to Enhance Taiwanese Satisfaction in Buying Vietnam coffee

2017 ◽  
Vol 6 (3) ◽  
pp. 274
Author(s):  
Thi Nham Le ◽  
Chia Nan Wang ◽  
Ying Fang Huang
Keyword(s):  
Decision Making ◽  
Factor Analysis ◽  
Regression Analysis ◽  
Customer Satisfaction ◽  
Reliability Analysis ◽  
Empirical Analysis ◽  
Exploratory Factor Analysis ◽  
Integrated Approach ◽  
The World ◽  
The Empirical Analysis

<span lang="EN-US">Vietnam coffee industry has been well-known over the world for many decades. However, Vietnam products do not meet Taiwan customers’ expectation, it has lead to urgent challenges for the industry. Therefore, the paper proposed the integrated approach by using exploratory factor analysis, reliability analysis and regression analysis. The results of this study were used to <a name="OLE_LINK175"></a><a name="OLE_LINK174"></a>formulate and recommend on how to improve the products of Vietnam coffee by using SPSS statistics for analysis. The major findings of this paper was found out that there are six important determinants of Taiwanese decision-making in buying coffee. In order to enhance customer satisfaction with the coffee products from Vietnam, the companies need right strategies to improve these six groups of factors. The paper contributes meaningful and helpful results to the development of Vietnam coffee industry.</span>

scholarly journals Validation of the Spanish-Mexican Version of the Australian Breastfeeding Attitude Questionnaire in Higher Education Health Students

2021 ◽  
Vol 18 (9) ◽  
pp. 4609
Author(s):  
Gabriela Alejandra Grover-Baltazar ◽  
Gabriela Macedo-Ojeda ◽  
Ana Sandoval-Rodríguez ◽  
Marianne Martínez-Vizmanos ◽  
Lucrecia Carrera-Quintanar ◽  
...  
Keyword(s):  
Factor Analysis ◽  
Confirmatory Factor Analysis ◽  
Exploratory Factor Analysis ◽  
Cronbach’S Alpha ◽  
Cronbach's Alpha ◽  
Positive Attitudes ◽  
Confirmatory Factor ◽  
Valid Instrument ◽  
The One ◽  
Breastfeeding Attitudes

Positive attitudes towards breastfeeding in health professionals/students have been associated with increasing their confidence to provide support and accompaniment to mothers. In Mexico, there is no valid/reliable tool to assess attitudes towards breastfeeding in this population. The Australian Breastfeeding Attitudes (and Knowledge) Questionnaire (ABAQ) measures attitudes in the Australian population. We aimed to adapt and validate the ABAQ in Mexican health students. We included 264 health students (nursing, nutrition, and medicine) from the University of Guadalajara. Bilingual translators carried out the Spanish adaptation with a reverse translation into English. Experts evaluated the content validity. Reliability was evaluated through an internal consistency analysis (Cronbach’s alpha) and construct validity through convergent–divergent validation, item–total correlation, exploratory factor analysis (by principal components), and confirmatory factor analysis. According to the exploratory factor analysis, only one component was identified. Seven items were removed (low correlation between items ≤0.2 and low factor load ≤0.3). The Cronbach’s alpha was 0.78. According to the confirmatory factor analysis, the one-factor solution of the ABAQ-13Mx showed a good model fit (X2 = 98.41, G = 62, p = 0.02, CFI = 0.940, and RMSEA = 0.048). The ABAQ-13Mx is a reliable and valid instrument for evaluating attitudes towards breastfeeding in Mexican health degree students.

scholarly journals The role of SMEs in innovation-oriented economic development

2017 ◽  
pp. 95-99
Author(s):  
Tamás Köpeczi-Bócz ◽  
Mónika Lőrincz
Keyword(s):  
Rural Areas ◽  
Tertiary Education ◽  
National Level ◽  
Business Environment ◽  
The Other ◽  
Sectoral Structure ◽  
Other Hand ◽  
Knowledge Intensive ◽  
The One

Both at European and national level tertiary and quaternary sectors are concentrated in the metropolitan centre. In the rural areas only the sites of such sectors can be found the premises of which temporarily transform the sectoral structure of these areas, but from the regional development aspect they did not prove to be an effective strategy.The European Commission is now focusing on growth from innovation, which could become the driving force behind productivity growth and the economy’s long-term trend. The innovation-oriented economic development’s key players are on the one hand the knowledge-intensive enterprises, on the other hand the universities. Tertiary education can play a role – among others – in shaping and creating the development of knowledge intensive business environment and conditions, on the other hand it can assist the development of network contacts – another precondition of employment growth.

scholarly journals The Effect of Hairdresser’ Loneliness on Work Immersion and Depression

2021 ◽  
Vol 27 (5) ◽  
pp. 1086-1094
Author(s):  
Eun-Su An ◽  
Yong-Mi Jin
Keyword(s):  
Factor Analysis ◽  
Regression Analysis ◽  
Reliability Analysis ◽  
Frequency Analysis ◽  
Customer Management ◽  
Free Communication ◽  
Personal Time ◽  
Efficient Management ◽  
Rest Time ◽  
The Relationship

Research on the stress and loneliness felt by Hairdresser, their work immersion, and their effects on depression is as important as research on customer management and is essential for the efficient management of the beauty industry. Therefore, frequency analysis, factor analysis, reliability analysis, and regression analysis were conducted to find out the relationship between work immersion and depression of beauty workers, and a total of 295 copies were used.The results of the study are as follows.First, as loneliness increases, work immersion decreases. Second, as loneliness increases, depression increases. In order to reduce loneliness, personal time should be secured through free communication and troubleshooting through Sns and beauty communities, rest time, holidays and monthly leave guarantees, and if these improve, work immersion will increase and depression will decrease.It is expected that subsequent research will continue with various variables through age diversification and segmentation of majors in the future.

Factors Affecting Towards Green Purchase Behavior Among Young Consumers in India

2018 ◽  
pp. 183-210
Author(s):  
Nagendra Kumar Sharma ◽  
Gyaneshwar Singh Kushwaha
Keyword(s):  
Factor Analysis ◽  
Regression Analysis ◽  
Linear Regression ◽  
Exploratory Factor Analysis ◽  
Linear Regression Analysis ◽  
Measurement Instrument ◽  
Purchase Behavior ◽  
Green Product ◽  
Factors Affecting ◽  
Young Consumers

The objective of the chapter is to examine the factors that are essential for the green purchase behavior among the young consumers in India. The study consists of 343 young respondents, who were surveyed with the help of structured measurement instrument. The sample has been analyzed with the help of exploratory factor analysis and linear regression analysis. It was found in the study that the awareness towards the green product, attitude towards eco-labeling, and satisfaction via green products are significantly and positively linked to the green purchase behavior, whereas the attitude towards green pricing and ecologically concerned consumers are not associated with the green purchase behavior.

scholarly journals Exploratory and confirmatory factor analysis of the Roteiro de Avaliação da Consciência Fonológica, a phonological awareness test

2017 ◽  
Vol 34 (2) ◽  
pp. 211-218 ◽  
Author(s):  
Acácia Aparecida Angeli dos SANTOS ◽  
Thatiana Helena de LIMA
Keyword(s):  
Factor Analysis ◽  
Public Schools ◽  
Confirmatory Factor Analysis ◽  
Phonological Awareness ◽  
Exploratory Factor Analysis ◽  
Fit Indices ◽  
School Students ◽  
Confirmatory Factor ◽  
Model Fit Indices ◽  
The One

Abstract The objective of this study is to investigate the evidence of construct validity of a phonological awareness instrument. Exploratory factor analysis was carried out on data collected from 510 elementary and middle school students in 2nd and 6th grades attending two different public schools in the city of São Paulo, Brazil; most were males with mean age of 8.4 years. Confirmatory factor analysis was carried out on data collected from 427 students from other four Brazilian states in the same grades; most were females with mean age of 9.3 years. The instrument used was the Roteiro de Avaliação da Consciência Fonológica, a phonological awareness test. The exploratory factor analysis showed a three-factor solution. As for the confirmatory factor analysis, of the two models tested, the one that indicated better model fit indices was composed of three factors. The model found is adequate for the task carried out in this study. However, more studies should be carried out to further refine the instrument.

Company law and workers' interests

2005 ◽  
Vol 11 (2) ◽  
pp. 179-188 ◽  
Author(s):  
Robbert van het Kaar
Keyword(s):  
Corporate Governance ◽  
Employee Participation ◽  
Company Law ◽  
The Other ◽  
Current Debate ◽  
European Directives ◽  
European Company ◽  
Cross Border ◽  
The One ◽  
Takeover Bids

Developments in company law in many cases have a significant impact on the interests of employees and their representatives. This article gives an overview of the implications of the 14 European directives and draft directives in this area. It also takes a closer look at the 13th Directive on public takeover bids, and goes on to examine developments in the field of corporate governance. What is the place for the workers in the current debate and the various codes of behaviour that have come into being? From the employee viewpoint the developments appear to be ambiguous. On the one hand, there are signs that employees are no longer regarded as serious stakeholders in the company. On the other, the 13th Directive, the proposed Tenth Directive on cross-border mergers, the SE (European Company) Directive on employee participation and other instruments make clear provision for participation by employee representatives.

Transforming Corporate Governance

Paradigm ◽  
1998 ◽  
Vol 1 (2) ◽  
pp. 10-13
Author(s):  
Mrityunjay Athreya
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
The Other ◽  
Step Process ◽  
Business Values ◽  
Professional Managers ◽  
The One

With the increasing liberalization and globalization of all economies, there is a worldwide recognition of higher freedom and role for corporations and managers, on the one hand, and consequently, the need for better governance, on the other. In this paper, we shall look at a three-step process for transforming corporate governance: 1. Laws for minimum good governance. 2. Competent entrepreneurs, professional managers and their dedicated leadership for better governance. 3. Business values and ethics for superior governance.

scholarly journals Development and Validation of a Scale for Interaction between Parents and Coaches of Middle and High School Golf Players

2021 ◽  
Vol 18 (17) ◽  
pp. 9419
Author(s):  
Jae-Wook Hwang
Keyword(s):  
High School ◽  
Factor Analysis ◽  
Reliability Analysis ◽  
Exploratory Factor Analysis ◽  
Item Analysis ◽  
Measurement Tool ◽  
Conformity Index ◽  
Question Analysis ◽  
Construct Equivalence ◽  
Development And Validation

The purpose of this study was to develop a measurement tool for the interaction between parents and coaches of middle and high school golfers, and to verify its validity. A total of 563 parents participated in the study. Based on the results of preliminary item production, item analysis, reliability analysis, exploratory factor analysis, identification factor analysis, job uniformity analysis, and potential mean comparison analysis, the initial 70 items were constructed according to the conceptualization of parent–coach interactions. The first and second item reduction processes and preliminary surveys were conducted through expert meetings to produce the final 40 items of parent–coach interactions. After eliminating 20 items through question analysis, reliability analysis, and exploratory factor analysis, the final three factors of parent–coach interaction were extracted, and the conformity index for the middle and high school golfers’ parent-to-coach interaction tool was checked. Then, to ensure the external validity of the developed parent–coach interaction measurement tool, a construct equivalence analysis was conducted to demonstrate that the tool can be applied equally to parents and coaches. In summary, the tools for measuring the interaction between the middle and high school golfers’ parents and coaches were developed in 20 questions, three factors for communication, qualification, and support, and it was confirmed that the developed measuring tools could all be applied equally through a latent mean analysis. Parents and coaches are key variables that can affect a player’s performance; thus parents and coaches’ interaction measuring tools can be provide positive information not only for golfers but also for players of various other sports.

scholarly journals Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises

Accounting ◽  
2022 ◽  
Vol 8 (1) ◽  
pp. 75-80 ◽  
Author(s):  
Quang Linh Huynh
Keyword(s):  
Corporate Governance ◽  
Multiple Regression ◽  
Small And Medium Enterprises ◽  
Environmental Uncertainty ◽  
Business Environment ◽  
Organizational Size ◽  
Regression Analyses ◽  
Managerial Accounting ◽  
Medium Enterprises ◽  
Positive Impacts

Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness.

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