• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.927-939
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• 2020

This study aims at investigating the effects of internal control effectiveness on business survival of food businesses in Thailand through the mediators of productivity improvement and value creation. In this study, 155 food businesses in Thailand are the samples of the study. The results show that internal control effectiveness has a significant influence on productivity improvement and business survival. Productivity improvement critically affects value creation and business survival while value creation is an important determinant of business survival. However, internal control effectiveness has no relationship with value creation. Also, productivity improvement explicitly mediates the internal control effectiveness-business survival relationships. In summary, internal control effectiveness can enhance firms' sustainable competitive advantage, superior performance and long-term survival. Firms need to focus on internal control effectiveness through investing their assets and resources and utilizing their abilities, competencies and capabilities in order to continuously develop and improve their appropriate concepts and characteristics in an organization. Better internal control effectiveness definitely leads to more long-term survival. To generalize the research results, future research needs to collect data from other businesses and industries. Increased response rate of the study is important for future research to verify and confirm the research results.

• 한국신뢰성학회지:신뢰성응용연구
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• 제14권3호
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• pp.197-202
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• 2014

In the 21st century, the roles of UGV in the ground battle draw its attention and many research about how to use it is going on globally, but not many study is doing about how to measure its combat effectiveness in the battle. Basically, the effectiveness of UGV is different from its mission profile. Hence, we proposed Measures Of Effectiveness which can measure the UGV effectiveness based on five different missions such as mine detection, nbc detection, reconnaissance, rescue, and fire mission. We expect that these Measures Of Effectiveness proposed are able to contribute to increase the credibility of the study results for UGV effectiveness. We also hope that this paper can stimulate to expand the research scope and related field about UGV effectiveness in the future.

• 대한산업공학회지
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• 제30권1호
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• pp.65-75
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• 2004

The enhancement of C2(Command and Control) system will increase effectiveness of individual force power in combat engagement. Especially, available time of a given engaging force and information accuracy are the most influencing factors to increment of combat effectiveness after enhancement of C2 system. In this paper, by using Schutzer's C2 Theory and Measures of Effectiveness, we developed several analytical functions representing the relationships between C2 system enhancement and two most critical variables, available time and information accuracy. As a result of functional analysis, we showed C2 system enhancement and combat effectiveness have positive and non-linear relationship. The higher level of C2 system be required, the better combat effectiveness of force power can be obtained. Additionally, we proposed a proposition that the combat effectiveness of C2 system is more sensitive to available time than to information accuracy, which might be very important issue for further research in this field.

• 한국국방경영분석학회지
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• 제5권1호
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• pp.123-135
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• 1979

Weapon System effectiveness indices are a key factor to the cost-effectiveness analysis in the process of allocating national resources in an optimal fashion. First part of this paper reviews the need of weapon -effectiveness indices, historical development of methodologies on military strength evaluation with various models of indices, and the interrelation-ship between weapon effectiveness indices and war-game. Second part of this paper analyzes the concepts and usage of the already developed methodologies, i .e., index of power, weapon lethality index (W.L.I.), index of fire power potential (I.F.P), fire power potential (F. P. P), and weapon effectiveness indices/weighted unit value (W. E. I/W. U. V.). Finally, weaknesses and limits of these methodologies are compared and evaluated. Result of this research shows that the W. L. I, I. F. P, and F. P. P seem to possess many non-scientific or ambiguous facets, but the W. E. I/W. U. V method produces more detailed, inclusive, and reasonable indices. The paper concludes with the emphasis on the importance of the provision of the theoretical bases to develop effectiveness indices which can be used to evaluate Korean weapon systems, and the early establishment of a specialized research group to manage and develop methodologies on the weapon effectiveness indices.

• 한국국방경영분석학회지
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• 제4권1호
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• pp.91-109
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• 1978

The paper discusses Cost and Operational Effectiveness Analysis (COEA) in the context of a military study system. The objectives of a study system, development of study programs, and management of studies are addressed. Basic cost-effectiveness models are presented and the COEA planning steps, analytical processes, and implementation discussed.

• 유통과학연구
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• 제22권4호
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• pp.47-58
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• 2024

Purpose: Achieving organizational effectiveness is the ultimate goal that every business entity or institution targets. To achieve this, organizations need to consider various factors that have an impact on their performance. This article analyzes the distribution influence of six main elements that have a central role in shaping sustainable organizational effectiveness, which are organizational culture, job satisfaction, interpersonal communication, talent management, knowledge management, and information technology. Research Design Data and Methodology: This research uses a quantitative approach, focusing on manufacturing companies located in Surabaya as the main object, involving twenty manufacturing companies as research targets, and 10 employees in each company. The sample selection process was carried out through the application of random sampling techniques. The analysis in this research uses the multiple linear regression method and uses SPSS version 26 software. Results: Distribution of six major factors used in this research are related to each other and contribute significantly to overall organizational effectiveness. Conclusion: Organizations that can combine the distribution of a positive culture, prioritize employee satisfaction, encourage effective communication, manage talent and knowledge efficiently, and utilize information technology wisely will have greater potential to achieve their goals and survive in the intensely competitive business environment.

• 유통과학연구
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• 제22권4호
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• pp.59-68
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• 2024

Purpose: The function of internal audit is to help achieve company goals and targets by minimizing the impact of business risks. The distribution of internal audit activities in carrying out control and supervision covers all aspects or activities at all levels of management. The aim of the research is to determine the distribution of risk-based internal audit effectiveness assessments in companies. Data and Research Design Methodology: Researchers examined research trends regarding things that could influence the distribution of the effectiveness of the internal audit function from 2007 to 2023.This research used a systematic literature review (SLR) research method. This research used 23 papers sourced from the Scopus database. Results: The distribution of the effectiveness of audit services provided by internal auditors is more influenced by the personal characteristics of internal auditors and has little to do with the leadership of the chief internal auditor, technology, and risk management. Conclusion: The distribution of monitoring services provided by internal auditors covers all levels of departments or divisions of the organization. The assessment of internal audit effectiveness is more influenced by the auditor's personal attributes such as independence, competence, and management support.

• 경영과정보연구
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• 제15권
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• pp.71-90
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• 2004

This study has uncovered some important relationships among employees perceptions of distributive justice and procedural justice and organizational effectiveness. The present study attempts, first, to identify the perceived justice in promotion and transfer, performance evaluation, pay raise, job allocation and job fire. Second, to determine the relative importance of distributive justice and procedural justice. relationships of organizational effectiveness. The research is the identification of a modest but significant relationship between the two justice and organizational effectiveness. The result make it clear that employee find that right personnel management of fairness. To summarize the result of three variables's relationship influence is as below. The results indicated that perceptions of procedural justice as much organizational effectiveness than do perceptions of distributive justice. As also predicted, the perception of distributive justice did not impact organizational effectiveness. Therefore, Partially supporting the hypothesis. The research implications of these study suggest that great causality should be this paper' research model in three variables. The result indicate that manager must pay attention to employees perceptions of procedural justice and distributive justice.

• The Journal of Asian Finance, Economics and Business
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• 제9권2호
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• pp.347-353
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• 2022

Using the Heckman two-step procedure, this study investigates the relationship between management accounting implementation and firm effectiveness. The research data for this study was acquired from 450 publicly traded companies in Vietnam; however, the final sample only includes 304 responses containing useful information. The reliability analysis was used to evaluate the acquired data to examine the qualities of constructs and the dimensions that make them up. Then, the Heckman two-step technique was performed to analyze the causal connection from the acceptance of management accounting to firm effectiveness allowing for the effect of environmental uncertainty and organizational characteristics on the likelihood of adopting management accounting. The empirical findings show that management accounting acceptance determines firm effectiveness; however, the research model on the relationship between management accounting adoption and firm effectiveness has a sample selection bias. The main conclusions of this study are that there is a difference in the effects of management accounting adoption on business effectiveness when sample selection bias is not taken into consideration. When potential sample selection bias is taken into account by integrating environmental uncertainty and organizational characteristics in the research model, the effect of adopting management accounting on company effectiveness becomes minor.

• 대한설비공학회:학술대회논문집
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• 대한설비공학회 2008년도 하계학술발표대회 논문집
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• pp.243-248
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• 2008

The purpose of this study is to introduce alternative cost-effectiveness analysis method of DSM investment programs. This alternative method is Value Test method which consider the effects of DSM investment program on customer value. And this method was applied for actual DSM investment program in natural gas domain. By utilize this method to evaluate cost-effectiveness of DSM investment programs, it is expected to make right decision to enforce and complement those programs.