• Korean Journal of Clinical Laboratory Science
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• v.45 no.4
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• pp.188-192
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• 2013

This study was conducted to develop the strategy for more effective internal marketing and promoting internal customer satisfaction by grasping the level of internal marketing operations targeting employees within hospital and empirically analyzing the effect of internal marketing operations on internal customer satisfaction. The findings reveal that there is a significant correlation between factors for internal marketing components and internal customer satisfaction. The average factor score for internal customer satisfaction is 3.230 out of 5, which is a little higher than normal levels. Counting down the five factors is as follows: internal communication, education and training, delegation of authority, welfare, compensation system, with compensation system shown as the lowest level and internal communication as the highest level. In addition, the result of multiple regression analysis conducted to inspect the effect of factors for internal marketing components on internal customer satisfaction indicates that among 5 factors, delegation of authority, education and training, and welfare have positive influences on internal customer satisfaction; whereas, compensation system has little effect on it.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.797-808
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• 2021

This study examines the interaction between internal auditors' personality traits and the internal audit function effectiveness. It also investigates the effect of such interacted variables on financial reporting quality. This study employed a questionnaire survey to collect data from 193 internal auditors of Jordanian companies listed on the Amman Stock Exchange. The study model is validated and tested using the partial least squares structural equation modelling. The results reveal that all the examined personality traits of internal auditors significantly impact internal audit function effectiveness except for the extraversion trait. The results also show that personality traits have indirect effects on financial reporting quality via internal audit function effectiveness. These results suggest that internal auditors with high scores on openness to experience, emotional stability, and conscientiousness traits can be among the most significant contributors to the internal audit function effectiveness. The results also suggest that internal auditors' personality traits can be regarded as an internal audit function intangible resource that enhances effectiveness. The study's findings might be of interest to many different parties interested in enhancing internal audit function effectiveness and boosting the financial reporting quality, such as external and internal auditors, auditees, human resource departments, and Chief Internal Audit Executives.

• Proceedings of the Korean Society of Veterinary Clinics Conference
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• 2007.10a
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• pp.614-614
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• 2007

• Proceedings of the Korean Society of Veterinary Clinics Conference
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• 2007.10a
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• pp.585-585
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• 2007

• Proceedings of the Korean Society of Veterinary Clinics Conference
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• 2007.10a
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• pp.557-557
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• 2007

• Proceedings of the Korean Society of Veterinary Clinics Conference
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• 2007.10a
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• pp.559-559
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• 2007

• Journal of Korea Technical Association of The Pulp and Paper Industry
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• v.39 no.1 s.119
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• pp.1-7
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• 2007

Internal fibrillation of pulp fiber is an important factor affecting paper properties. Internal fibrillation of pulp fiber is usually introduced with several kinds of modifications of fiber by the mechanical treatment such as refining, high shear and/or high consistency mixing, etc. Unfortunately there are no standardized methods that can characterize the extent of internal fibrillation and its contribution on the paper properties. The purpose of this study is to try and find the potential methods that can characterize the internal fibrillation of pulp fiber quantitatively. Softwood bleached kraft pulp was treated with Hobart mixer to introduce the internal fibrillation without the significant fiber damage and external fibrillation. The extent of internal fibrillation was increased with the increase of mechanical treatment consistency. Several fiber properties were measured to find the potential means that could characterize and quantity the internal fibrillation. Laminated area could not be used as a means for quantifying the internal fibrillation because of the effect of swelling and the different internal fibrillation behavior at different mechanical treatment consistency. Micro and macro internal fibrillation models were proposed for describing the different behavior for the mechanical treatment at low and high consistencies of pulp. The Internal fibrillation showed good correlation with swelling of fiber wall. This trend was confirmed through the measurement of wall thickness and/or cross section area of fiber. Therefore the internal fibrillation possibly can be described as the indices indicating the change of wall thickness and/or cross section area.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.271-283
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• 2021

This article provides empirical evidence on factors of internal audit (IA) characteristics affecting the internal audit effectiveness in steel enterprises in Vietnam. The study uses data from survey obtained from 114 responses representing owners, managers, and internal auditors from 38 steel enterprises in Vietnam for period from 2018 to 2019. Data collected is firstly checked with Cronbach's Alpha, then the EFA test, and the model linear regression is used to test the relationship between internal audit characteristics and internal audit effectiveness. Results reveal that internal audit effectiveness in steel enterprises in Vietnam is influenced by various internal factors, including the size of internal audit, the scope of internal audit, the capacity of internal auditors, the independence of internal auditor, and the operational bases and methods of internal audit. Based on the research results, the paper makes six recommendations: strengthening operational basis of IA; increasing the independence of IA; increasing the size and capacity of IA staff; expanding and not underestimate the scope of IA; and reforming the internal governance structure. These proposed recommendations could be applied, not only for steel companies in Vietnam, but also for other companies in Vietnam or other companies in jurisdictions that have similar conditions.

• The Journal of Industrial Distribution & Business
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• v.10 no.12
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• pp.35-42
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• 2019

Purpose : This study examines The impact of human resource investment in internal control on stock price crash risk. Effective internal control ensures that information provided is complete and accurate, financial statements are reliable. By overseeing management, internal control systems can reduce agency costs between management and outside parties. In Korea, firms have to disclose information about internal control systems. The working experience of human resources in internal control systems is also provided for interested parties. If a firm hires more experienced internal control personnel, it can better facilitate the disclosure of information. Prior studies reported that information asymmetry between managers and investors increases future stock price crash risk. Therefore, the longer working experience internal control personnel have, the lower probability stock crashes have. Research design, data and methodology : This study analyzed the association between the working experience of internal control personnel and crash risk using regression analysis on KOSPI listed companies for fiscal years 2016 through 2017. The sample consists of 1,034 firm-years of non-financial firms whose fiscal year end on December 31. Career spanning data of internal control personnel was collected from internal control reports. The professionalism(IC_EXP) was measured as the logarithm of the average working experience of internal control personnel in months. Negative conditional skewness(NSKEW) and down-to-up volatility (DUVOL) are used to measure firm-specific crash risk. Both measures are based on firm-specific weekly returns derived from the expanded market model. Results : We find that work experience in internal control environment is negatively related to stock price crashes. Specifically, skewness(NSKEW) and volatility (DUVOL) are reduced when firms have longer tenure of human resources in internal control division. The results imply that firms with experienced internal control personnel are less likely to experience stock price crashes. Conclusions : Stock price crashes occur when investors realize that stock prices have been inflated due to information asymmetry. There is a learning effect when internal control processes are done repetitively. Thus, firms with more experienced internal control personnel could manage their internal control more effectively. The results of this study suggest that firms could decrease information asymmetry by investing in human resources for their internal control system.

• Proceedings of the Korean Society of Veterinary Clinics Conference
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• 2006.05a
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• pp.139-139
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• 2006