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A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam
Issue:
Volume 7, Issue 4, August 2018
Pages:
79-87
Received:
12 June 2018
Accepted:
4 July 2018
Published:
31 July 2018
Abstract: The audit process of the State Audit Office of Vietnam (SAV) has inherent limitations and weaknesses that need to be addressed in order to keep pace with the development of the SAV. This paper aims to improve the SAV to meet international auditing standards of the Organization for Economic Co-operation and Development (OECD). It will use the Australian Government audit process as a direct comparison in order to identify issues in the change management processes required for the SAV and to propose a methodology to resolve these issues. Although research methodology focused on semi-structured in-depth individual interviews, document review was used to supplement the overall data. The research findings indicate agreement over previous attempts by the literature review. These findings suggested that the change management process may face various issues arising from personal barriers to the change, the SAV culture, application of technology to auditing, costs for the change, the SAV auditor human resource quality and training, and the SAV organizational and operational model. The proposed strategic framework to resolve these issues addressed removing personal barriers to the change, improving infrastructure, human resource, training and legal framework of the SAV, and implementing changes in the SAV culture. These outcomes may assist the SAV in providing the proposed recommendation for the strategic model to change the audit process of the SAV.
Abstract: The audit process of the State Audit Office of Vietnam (SAV) has inherent limitations and weaknesses that need to be addressed in order to keep pace with the development of the SAV. This paper aims to improve the SAV to meet international auditing standards of the Organization for Economic Co-operation and Development (OECD). It will use the Austra...
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The Collaborative Governance Mechanism and Enlightenment of Singapore Elderly Security System
Yu Juyun,
Cai Yucen,
Ai Ting
Issue:
Volume 7, Issue 4, August 2018
Pages:
88-96
Received:
14 June 2018
Accepted:
11 July 2018
Published:
6 August 2018
Abstract: The CPF system held by government realize organic combination of housing and pension through purchase allowance and house-for-pension scheme, lifelong income for pension plans guarantees knock-down security. The CPF system has a certain function of redistribution. The government opposes generous welfare system and emphasizes the traditional family values and self-support; through the organic combination of law, principle and emotion, and the employment benefits, the family-support and self-support are unity. Enterprises have the inherent power to hire the elderly. Social organizations in the government’s support and control communicate the government and the people with propaganda publicity and providing support for the elderly. The key mechanism of the pension action for multiple unities is the authority government’s effective intervention. Its security is the government’s strong credibility and public participation mechanism, which is of significance to construct China’s old-age security system.
Abstract: The CPF system held by government realize organic combination of housing and pension through purchase allowance and house-for-pension scheme, lifelong income for pension plans guarantees knock-down security. The CPF system has a certain function of redistribution. The government opposes generous welfare system and emphasizes the traditional family ...
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Performance Measurement and Benchmarking of Large-Scale Tourist Hotels
Tien-Chin Wang,
Huang Shu-Li
Issue:
Volume 7, Issue 4, August 2018
Pages:
97-101
Received:
9 August 2018
Published:
13 August 2018
Abstract: Taiwanese tourism policy underwent a major change in 2008 when restrictions were gradually relaxed on Chinese tourists visiting Taiwan. According to the Tourism Bureau of Taiwan’s statistics, the overall number of mainland tourists increased from 329,204 in 2008 to 4,184,102 in 2015; however, there was a 16.1% reduction (670,000) occurring in 2016. This significant event will cause more harm than good to Taiwan’s all-important tourism industry. In response to such contractions, this study applied cluster analysis combined with entropy to derive suitable clusters useful towards identifying the best market performers among hoteliers through a measurement of large-scale tourist hotels’ operational performance. This may signal a benchmark for the improvement of poor performance hotels. Entropy is used as an objective weight method to calculate the relative importance of all salient attributes by comparing the entropy values of each given attribute. Large-scale international tourist hotels have become the market mainstream in Taiwan; therefore, 17 tourist hotels with more than 5000 employees yearly were selected to become part of this study. Operational performance was measured by attributive means of occupancy rate, average room rate, average production-value-per-employee, total number of domestic tourists, and total number of foreign tourists (including overseas Chinese). A significant F value of the ANOVA analysis indicates that there is at least one significant difference found between the two clusters. Further post-hoc analysis uses the Scheffé method to identify any difference found between clusters and to determine the best performance cluster useful as a benchmark. The methods of this study are different from those of previous studies because of the use of a Data Envelopment Analysis (DEA) technique or mix, while there is also applied cluster analysis combined with entropy. Clear indicators are deemed useful for exacting improvement standards among under-performing tourist hotel properties.
Abstract: Taiwanese tourism policy underwent a major change in 2008 when restrictions were gradually relaxed on Chinese tourists visiting Taiwan. According to the Tourism Bureau of Taiwan’s statistics, the overall number of mainland tourists increased from 329,204 in 2008 to 4,184,102 in 2015; however, there was a 16.1% reduction (670,000) occurring in 2016....
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The Cause and Effect Relationship Study of the Police's Approval Rating Survey Tactics with DEMATEL Approach - A Case Study of Kaohsiung City Police Department
Tien-Chin Wang,
Bi-Chao Lee
Issue:
Volume 7, Issue 4, August 2018
Pages:
102-109
Received:
9 August 2018
Published:
13 August 2018
Abstract: Since 2004, the National Police Agency, the Ministry of the interior, Taiwan, has been conducting the survey on citizens’ satisfaction with public safety. Every Police Department has been very concerned about this probe, and has exhausted all possible ways and tactics to raise people’s approval rate on the police. After many years’ efforts, pretty good results have been achieved. This paper uses DEMATEL as an evaluation method to understand the causal relationship between the criteria adopted in the polling and the polling results that have been achieved. First of all, the implementation tactics used by all precincts of the Kaohsiung City Police Department (KCPD) were classified into 3 criteria for promotion, 4 criteria for implementation, and 2 criteria for management, totaling 9 criteria that constituted 3 facets. Based on the Expert Survey Method (Delphi), questionnaires were handed out to officers who were responsible for the survey at all precincts of the KCPD to obtain their ideas, which were simplified into 2 criteria for promotion, 2 criteria for implementation, and 1 criterion for management, totaling 5 evaluation criteria. Then especially designed questionnaires based on the DEMATEL were used. Phone calls were made randomly to deputy directors of precincts, chiefs of administration, traffic and secretary sections, and 29 completed questionnaires were returned. A diagram of causal relationship was made through the calculation based on the DEMATEL. The analysis of the prominence, causal degree and arrow direction indicted that 2 criteria referred to as social media and PR activity which raised the prominence of the polling were important in elevating people’s approval rate on the police. These two criteria were “affected criteria”. Traffic safety, solving criminal cases, and improved serving attitude are criteria with lower correlation level but they are classified as causal criteria, which are the foundation of police work. The conclusion is that police departments should actually perform well in the “causing criteria”, and then use social media and PR activity to make the public aware of their good performance, which will effectively raise people’s satisfaction with the police performance.
Abstract: Since 2004, the National Police Agency, the Ministry of the interior, Taiwan, has been conducting the survey on citizens’ satisfaction with public safety. Every Police Department has been very concerned about this probe, and has exhausted all possible ways and tactics to raise people’s approval rate on the police. After many years’ efforts, pretty ...
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The Role of Countries of Origins, Attitudes, Buying Intention and the Self-Esteem in Smartphone Usage
Tien Chin Wang,
Yen Ying Huang
Issue:
Volume 7, Issue 4, August 2018
Pages:
110-118
Received:
9 August 2018
Published:
13 August 2018
Abstract: Consumers’ behaviors are easily influenced by inner factors such as attitudes, intentions, and self-esteem, and by external factors like country of origin. It’s crucial for businesses to grasp the changing of behaviors in consumers when facing the competition and the ever-changing environment. This research, choosing smartphones market as the target, use the methodof experimental design and takes consumer self-esteem asthe intervening variable to conduct a survey with 400 subjects coming from five cities in Taiwan (Taipei, New Taipei, Taichung, Tainan and Kaohsiung). This research, targeted at smartphones, aims to understand how the brand operators confront with the competition among their own brands and other local or foreign brands, and further overcome the difference of purchasing behavior among targeted consumers, and strengthen its channel management, finally maintaining the market share. The results show that the country of origin of a smartphone brand has a certain extent of influence on consumers’ attitude, buying intentions, and self-esteem. The consumer enjoys the unique experience with higher self-esteem, and since one of the components building up the self-esteem is “Selfhood”, which means a feeling of individuality or awareness of unique qualities. It is hoped that this study may provide the evidence-based approach for academic research and associated industries, and further become a feasible reference being applied in other research fields.
Abstract: Consumers’ behaviors are easily influenced by inner factors such as attitudes, intentions, and self-esteem, and by external factors like country of origin. It’s crucial for businesses to grasp the changing of behaviors in consumers when facing the competition and the ever-changing environment. This research, choosing smartphones market as the targe...
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An Investigation of the Mediating Effect of Leader Group Prototypicality on the Relationship Between Authentic Leadership and Psychological Ownership
Shihhao Chen,
Yuanduen Lee,
Huilin Chou,
Chimin Wu,
Tsojen Chen,
Anhsiang Huang
Issue:
Volume 7, Issue 4, August 2018
Pages:
119-125
Received:
9 August 2018
Published:
13 August 2018
Abstract: Taiwan's nursing leaders rarely receive formal training for leadership in academic research and practice. This study examined nursing faculty members’ perceptions of nursing directors’ leadership and nurses' self-psychological ownership levels to understand how perceptions of leadership styles related to psychological ownership in Taiwan. According to the social identity Theory, leadership group prototypicality have an important effect in employee’s group identity, and work attitude. In this article, we explore the mechanism between authentic leadership and psychological ownership to understand how leadership group prototypicality works. The purpose of this study was to investigate the relationship between authentic leadership and psychological ownership. Furthermore, leader group prototypicality was considered as a mediating factor between authentic leadership and psychological ownership. This study specifically focused on the hospital industry, involving a study sample of paired nurses and nurse leaders from six hospitals in Southern Taiwan. A purposeful sampling method was adopted, and 343 nurses’ data and 33 unit leaders’ data were collected. This study used HLM methods to test the hypotheses. The crucial findings of this study revealed a significant association between authentic leadership and psychological ownership via leader group prototypicality. Mediation analysis revealed a significant association between authentic leadership and psychological ownership via mediators, leader group prototypicality. The tested model provides empirical evidence about the pattern of authentic leadership in health care workplace, thus confirming the presence of authentic leadership in organizations.
Abstract: Taiwan's nursing leaders rarely receive formal training for leadership in academic research and practice. This study examined nursing faculty members’ perceptions of nursing directors’ leadership and nurses' self-psychological ownership levels to understand how perceptions of leadership styles related to psychological ownership in Taiwan. According...
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