• Title/Summary/Keyword: Accounting Information Quality

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A Study on Procurement Audit Integration Real Time Monitoring System Using Process Mining Under Big Data Environment (빅 데이터 환경하에서 프로세스 마이닝을 이용한 구매 감사 통합 실시간 모니터링 시스템에 대한 연구)

  • Yoo, Young-Seok;Park, Han-Gyu;Back, Seung-Hoon;Hong, Sung-Chan
    • Journal of Internet Computing and Services
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    • v.18 no.3
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    • pp.71-83
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    • 2017
  • In recent years, by utilizing the greatest strengths of process mining, the various research activities have been actively progressed to use auditing work of business organization. On the other hand, there is insufficient research on systematic and efficient analysis of massive data generated under big data environment using process mining, and proactive monitoring of risk management from audit side, which is one of important management activities of corporate organization. In this study, we intend to realize Hadoop-based internal audit integrated real-time monitoring system in order to detect the abnormal symptoms in prevent accidents in advance. Through the integrated real-time monitoring system for purchasing audit, we intend to realize strengthen the delivery management of purchasing materials ordered, reduce cost of purchase, manage competitive companies, prevent fraud, comply with regulations, and adhere to internal control accounting system. As a result, we can provide information that can be immediately executed due to enhanced purchase audit integrated real-time monitoring by analyzing data efficiently using process mining via Hadoop-based systems. From an integrated viewpoint, it is possible to manage the business status, by processing a large amount of work at a high speed faster than the continuous monitoring, the effectiveness of the quality improvement of the purchase audit and the innovation of the purchase process appears.

The Relationship between Emotional Dissonance and Intrinsic Motivation: Focusing on Work-Family Conflict (감정부조화와 내재적 동기간의 관계: 고객 콜센터 기혼 여성들의 일-가정 갈등을 중심으로)

  • Jeon, Moo-Kyeong;Yoon, Hyunjoong
    • Journal of Distribution Science
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    • v.15 no.6
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    • pp.65-76
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    • 2017
  • Purpose - The quality of customer service has been importantly considered as a way of retaining current customers. Recent development of service industry which based on Information & Communication Technology allows firms to utilize different employees for their businesses. Although it is regarded as important to consider emotional labor of employees working for customers in ICT service industry, little was known the role of emotional dissonance. Thus, current paper focused on emotional labor and tried to identify the factors which influence on employees' intrinsic motivation for married women working in call centers. This study highlighted the influence of the emotional dissonance on the employees' intrinsic motivation, and the moderating influences of work-family conflict on the relationship between emotional dissonance and intrinsic motivation. Research design, data, and methodology - The research samples were gathered from seven call centers of Korean financial institutions located in South Korea. The model of emotional dissonance was developed, which emphasizes the influence of emotional dissonance as a predictor on intrinsic motivation, and then the other model was also introduced to explain how employees' intrinsic motivation were aggravated by work-family conflict. To examine these research models, samples were collected from 468 married women working in call centers of Korean financial institutions located in Seoul. A total of 468 samples were used in the analysis after deleting data of missing value. SPSS 22.0 were utilized for data analysis. Results - The results of current study showed that emotional dissonance is negatively related to intrinsic motivation, and there are significant differences in work-family conflict. Those results generally support the proposed hypotheses. Conclusions - These results suggest that the relationship of intrinsic motivation of married women working in call center for customers' service were influenced by emotional dissonance, which outcomes were interacted not by face-to-face contact with their customers, but by emotional contacts. Managerially, these findings suggest the one who emphasize the quality of customer's service of call center need to introduce the programs for minimizing both of emotional dissonance and work-family conflict. These findings also suggest that the service quality via intrinsic motivation of married women working in call center is hard to be accomplished without considering the factors of emotional dissonance and work-family conflict.

Factors Affecting the Work Motivation of the Construction Project Manager

  • PHAN, Phuong Thanh;PHAM, Cuong Phu;TRAN, Nhu Thi Quynh;LE, Hang Thi Thu;NGUYEN, Hanh Thi Hong;NGUYEN, Quyen Le Hoang Thuy To
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.1035-1043
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    • 2020
  • Project manager plays a very important role in the success of any project. The primary duty of the project manager is to combine the outcomes or results of the various processes and activities of project management into a systematic project management strategy or plan for the project. In the construction industry, a lack of motivation is an urgent problem for many project managers in construction and engineering projects. Lack of motivation affects the quality and productivity of jobs, reducing profits and growth for companies, businesses, contractors or organizations that rely on human resources. The reasons for this lack of motivation are diverse ranging from salary to culture to life and working environment, among others. Through surveys and data analysis using Cronbach's Alpha reliability and EFA (Exploratory Factor Analysis), our research scaled the factors affecting work motivation of project managers in the construction industry in Vietnam. The research results identified six major groups of relevant factors including (i) salary and benefits, (ii) work environment, (iii) promotion opportunities, (iv) organizational culture, (v) interest in the job, and (vi) relationship with the organization. From there, this paper contributed useful information as well as measures for businesses, companies, contractors or organizations in the construction industry.

Descriptive Epidemiology of Colorectal Cancer in University Malaya Medical Centre, 2001 to 2010

  • Magaji, Bello Arkilla;Moy, Foong Ming;Roslani, April Camilla;Law, Chee Wei
    • Asian Pacific Journal of Cancer Prevention
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    • v.15 no.15
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    • pp.6059-6064
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    • 2014
  • Background: Colorectal cancer is the second most frequent cancer in Malaysia. Nevertheless, there is little information on treatment and outcomes nationally. We aimed to determine the demographic, clinical and treatment characteristics of colorectal cancer patients treated at the University Malaya Medical Centre (UMMC) as part of a larger project on survival and quality of life outcomes. Materials and Methods: Medical records of 1,212 patients undergoing treatment in UMMC between January 2001 and December 2010 were reviewed. A retrospective-prospective cohort study design was used. Research tools included the National Cancer Patient Registration form. Statistical analysis included means, standard deviations (SD), proportions, chi square, t-test/ANOVA. P-value significance was set at 0.05. Results: The male: female ratio was 1.2:1. The mean age was 62.1 (SD12.4) years. Patients were predominantly Chinese (67%), then Malays (18%), Indians (13%) and others (2%). Malays were younger than Chinese and Indians (mean age 57 versus 62 versus 62 years, p<0.001). More females (56%) had colon cancers compared to males (44%) (p=0.022). Malays (57%) had more rectal cancer compared to Chinese (45%) and Indians (49%) (p=0.004). Dukes' stage data weres available in 67%, with Dukes' C and D accounting for 64%. Stage was not affected by age, gender, ethnicity or tumor site. Treatment modalities included surgery alone (40%), surgery and chemo/radiotherapy 32%, chemo and radiotherapy (8%) and others (20%). Conclusions: Significant ethnic differences in age and site distribution, if verified in population-based settings, would support implementation of preventive measures targeting those with the greatest need, at the right age.

Corporate Governance and Cash Holdings in Retail Firms (기업지배구조와 현금 보유와의 관계: 유통 상장 기업에 대한 연구)

  • Lee, Jeong-Hwan
    • Journal of Distribution Science
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    • v.14 no.12
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    • pp.129-139
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    • 2016
  • Purpose - This paper examines the explanatory power of the agency theory in the determination of cash holdings for Korean retail firms. If the agency theory holds, a firm with strong corporate governance structure tends to have low cash holdings. A strong governance structure makes the CEO of this firm to behave in the interests of shareholders and thus the CEO has low incentive to stockpile cash holdings, which can be easily diverted for the CEO's own managerial purposes. We investigate this relationship between corporate governance structure and cash holdings, by using corporate governance scores as a proxy variable that captures the effectiveness of corporate governance mechanism. Research design, data, and methodology - We adopt the sample of publicly listed retail firms in KOSPI market from 2005 to 2013. Financial and accounting statements are gathered from the WISEfn database. We also use the corporate governance scores published by Korean Corporate Governance Service. The relationship between the corporate governance scores and cash holdings is cross-sectionally estimated based on the ordinary least square method. This estimation method is widely accepted in the existing literature. The sample of large conglomerates, Chebol, and the remainder firms are separately examined as well, to account for the distinctive internal financing environment in these large conglomerates. Results - We mainly contribute to the extant literature by providing empirical evidence against the agency theory of cash policy. Unlike the prediction of agency theory, we confirm statistically insignificant or even positive correlations between the set of corporate governance scores and cash-asset ratios. Almost all the major corporate governance attributes including total score, shareholder rights, board structure, and the quality of information disclosure do not show negative correlations with cash holdings, which poses a strong challenge to the validity of the agency theory in the determination of retail firms' cash holdings. Conclusions - This study presents interesting empirical results with respect to the cash policy in Korean retail firms. Consistent to prior studies, I verify that the agency theory only limitedly explains the level of cash holdings. Future studies may obtain more robust results by examining a longer sample period.

Internet Interconnection settlement model under Asymmetric Network Value Environment (비대칭적 네트워크 가치 환경에서의 인터넷망 대가정산 모형)

  • Lee, Sang Woo;Ko, Chang Youl;Choi, Sun Me
    • Journal of Internet Computing and Services
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    • v.15 no.5
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    • pp.123-132
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    • 2014
  • Internet is composed of many independent networks referred to as Internet Service Providers (ISPs) and each provider is generally interconnected based on a commercial agreement. Though many countries are engaged in deregulation in internet interconnection, there is still debate whether the large ISPs are unwilling to peer with small providers, have incentives to lower the quality of data transmission of transit operators or set the interconnection charge regarding the actual costs incurred by the interconnection. Korean government introduced regulations in internet interconnection after observing noticeable anti-competitive behaviors from 2005. This paper analyzes whether there is margin squeeze problem/market concentration, and suggests political proposals in Korean regulation status.

A Study on the Relevance Between Investments Horizons of Foreign Investor and Book-Tax Difference (외국인투자기간과 회계이익-과세소득 차이 관련성 연구)

  • Kwak, Young-Min;Ji, Sang-Hyun
    • Journal of Digital Convergence
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    • v.17 no.2
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    • pp.73-80
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    • 2019
  • This study analyzed the relevance between investment horizons of foreign investors and Book-Tax Difference. To do this, we measured investment horizons of foreign investors as the investment-turnover of foreign investors. We use the sample of 3,025 firm-year Korea listed companies belonging to non-financial corporate sector during 2011-2016. The results of empirical analyses show that investment horizons of foreign investors has a negative relevance with Book-Tax Difference. This result indicates that the firm have a long-term foreign investors has a good Accounting Earning's Quality than the firm have a short-term foreign investors. This study is expected to provide useful information by suggesting the need for more incentive for the long-term foreign investors. And Our Study has a contribution that this study extended prior research on foreign investors by utilizing investment horizons of foreign investors.

A Study on Income and Price Elasticities of Tourism Demand in Korea (한국관광수요의 소득 및 가격탄력성에 대한 연구)

  • Lee, Kyung-Hee;Kim, Kyung-Soo
    • Management & Information Systems Review
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    • v.36 no.4
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    • pp.81-102
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    • 2017
  • This study examined the income and price elasticities of tourism demand model by using the ARDL models. This paper used the ARDL & ARDL-RECM model based on the annual number of tourists arrivals, GDP and CPI including tourists from the US, Japan and China entering Korea. First, the income elasticity of the US was inelastic and insensitive necessities for long-run US tourists in the ARDL model. China's income elasticity was elastically sensitive luxuries. Second, the US and China's own price elasticities were very elastic to tourism demand in both models. Third, the US's cross price elasticity showed the relationship between inelastic positive substitutes and inelastic negative complements in China in ARDL model. The cross price elasticities of the US and China showed inelastic positive substitutes in the ARDL-RECM model. Fourth, the coefficients of the error correction term were such that the actual sign and the expected sign of the US and China coincided with the negative sign in the ARDL-RECM model. Therefore, first, it can be established in a tourist policy or tourism strategy through income elasticity. Second, we can improve the quality and differentiation of products, recognizing that Korea's tourism price is more elastic than other markets through price elasticity.

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A Study on the Effect of Fine Dust on Household Power Consumption Using Climate Data - Focus on the Spring Season (April) and Fall Season (October) in Seoul - (기후 데이터를 활용한 미세먼지가 가정용 전력소비량에 미치는 영향 연구 - 서울지역 봄철(4월), 가을철(10월)을 중심으로 -)

  • Hwang, Hae-seog;Lee, Jeong-Yoon;Seo, Hye-Soo;Jeong, Sang
    • Journal of the Society of Disaster Information
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    • v.18 no.3
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    • pp.532-541
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    • 2022
  • Purpose: The purpose of this study is to suggest that the existing power demand prediction method including power demand according to fine dust is included in the existing power consumption by using an air purifier to improve the air quality due to fine dust. Method: The method of the study was compared and analyzed using data on the concentration of fine dust in Seoul for three years, household power consumption, and climate observation, and the effect of fine dust on power consumption in Seoul was identified in April and October. Result: The power consumption of home air purifiers in Seoul due to fine dust differences between April and October was calculated to be 2,141 MWh, accounting for 3.4% of the total difference in the use of home appliances in April and October. Conclusion: The effect of fine dust on household power consumption was verified, and power demand prediction is essential for economic system operation and stable power supply, so power consumption due to fine dust should be considered as well as focusing on power consumption of existing air conditioners and heaters.

A Sustainable Operation Plan for School Gardens - Based on a Survey of Elementary School Gardens in Seoul (학교 텃밭의 지속적인 운영방안에 관한 연구 - 서울특별시 초등학교의 학교 텃밭 실태조사를 바탕으로 -)

  • Choi, I-Jin;Lee, Jae Jung;Cho, Sang Tae;Jang, Yoon Ah;Heo, Joo Nyung
    • Journal of the Korean Institute of Landscape Architecture
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    • v.46 no.4
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    • pp.36-48
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    • 2018
  • This study surveyed 599 elementary schools in Seoul to provide measures for the quantitative expansion and sustainable operation of environmentally-friendly school garden. Of all schools, 161 schools had formed and were operating school gardens. The total area of school gardens was $166,901m^2$ and the mean area was $131.2m^2$ in elementary, junior high and high schools in Seoul. Meanwhile, the total area of school gardens was $65,493m^2$ and the mean area was $363m^2$ in 161 schools that participated in the survey, indicating $1.15m^2$ per student. Of these schools, 11.8% were operating gardens themselves, while 50.3% were operating gardens that had been newly renovated or environmentally improved by institutional support projects after initially managing gardens themselves. According to the locations of school gardens, mixed-type gardening (a combination of school gardening and container vegetable gardening) accounted for 34.8%, followed by school gardening at 32.9%, container vegetable gardening at 29.2%, and suburb community gardening at 3.1%. Those in charge of garden operations were teachers at 51.6%, comprising the largest percentage. Facilities built when forming the garden included storage facilities for small-scale greenhouses and farming equipment at 26.1%, accounting for the largest percentage. No additional facilities constructed accounted for 21.7%. The greatest difficulty in operating gardens was garden management at 34.2%. The most needed elements for the sustainable operation of gardens were improvement in physical environment and the need for hiring a paid garden, each accounting for 32%. The most important purpose for school gardening was creating educational environments (81.6%). The major source for gaining information on garden management was consultation from acquaintances (67.8%). Schools that utilize plant waste from gardens as natural fertilizers accounted for 45.8% of all schools. Responses to the impact of operating school gardens for educational purpose were positive in all schools as 'very effective' in 63.2% and 'effective' in 36.8%. This study was meaningful in that it intended to identify the current status of the operation of school gardens in elementary schools in Seoul, support the formation of school gardens appropriate for each school with sustainable operation measures, implement a high-quality education program, develop teaching materials, expand job training opportunities for teachers in charge, devise measures to support specialized instructors, and propose the need for a garden management organization.