• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.649-657
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• 2020

This study aims to describe the perceptions of accounting students and expectations of employers towards the skills and knowledge needed by accounting graduates in Indonesia. Quantitative method using survey is employed to analyze 103 questionnaires from students and 51 questionnaires from employers. The results showed that students' perceived honesty, continuous learning, and work ethics are important skills, while employers stress the importance of work ethics, teamwork, and time management. Knowledge needed by accounting graduates in the perception of students includes financial accounting, financial reporting, and financial statement analysis, whereas employers perceived the importance of financial statement analysis, knowledge of Microsoft Office program, and financial accounting. Further analysis showed that there is an expectation gap between the perceptions of students and the expectations of employers towards skills - not knowledge - needed by accounting graduates. Although investigations of students' perceptions and employers' expectations have been conducted in previous studies, the information should be updated continuously to reflect the current conditions. This study offers the recent perceptions from students and employers to identify the current expectation gap. This study points to the importance of skills development in the university curriculum in order to develop the skillful human resources in accounting and meet the expectations of employers.

• Journal of the Korean Data and Information Science Society
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• 제19권3호
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• pp.893-901
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• 2008

The disconfirmation paradigm is the earliest researched and the most deeply researched of all the paradigms in marketing. Disconfirmation paradigm deals with the influence of expectation, perceived product performance, and the discord between the two on consumer satisfaction. The GAP-Model is based on the disconfirmation paradigm that tries to understand the effect of the gap between before purchase expectations and after purchase perceptions of the product performance on dependent variables such as customer satisfaction. The purpose of this research is to test whether regression coefficients of a P-Model(performance only model), an E-Model(expectation only model) and GAP(P-E)-Model are equivalent in explaining service value and loyalty. The Chow's F-Test is used to test the excellence of the 3 models. As a result of comparison and analysis, P-Model showed more excellence of service value and loyalty than E-Model or GAP-Model.

• Management Science and Financial Engineering
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• 제16권2호
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• pp.17-27
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• 2010

The customer churn and the forecast of customer churn have been important research topics for a long time in the academic domain of customer relationship management. The customer value is studied to construct a gap model based on dual customer values; a basic description of customer value is given, then the gaps between products and services in different periods for the customers and companies are analyzed. The main factors that influence the perceived customer value are analyzed to define the "recognized value gap" and a gap model for the dual customer value is constructed. Based on the dual customer gap a con-ceptual model to determine potential churn customers is proposed in the paper.

• Journal of Information Technology Applications and Management
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• 제15권4호
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• pp.221-245
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• 2008

Recently, mobile internet technologies are enabling the possibility of radically new computing services which can share information and communicate with others on the move. In this situation, prior studies have attempted to identify of what factors make people use mobile internet. However, prior researches focused on investigating the factors affecting users' adoption to Mobile Internet. In order to offer beneficial materials to mobile internet companies, we investigated important factors to increase mobile users' value from the viewpoints of customer. In particular, this study was progressed how characteristics of mobile contents affect users' intrinsic attributes and how perceived users' network effects affect users' value in the mobile computing environments. To empirically test proposed hypotheses, we have analyzed 285 survey data gathering from mobile internet users and verified hypotheses by using SEM (structural equation modeling). Based on the results of this study, we found that content accessibility and content quality have significant impacts on users' intrinsic attributes such as perceived usefulness and perceived enjoyment. In addition, this study also revealed that perceived usefulness and perceived enjoyment were positively related to users' emotional value. Moreover, this study found that perceived users' network effects could affect users' monetary value by mediating expected benefits. Based on our findings, we can understand that this perspective can provide a deeper understanding of the mobile users' value adoption by bridging the gap between mobile internet studies and actual practice.

• 한국조리학회지
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• 제24권2호
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• pp.44-50
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• 2018

This study investigated if and why there are gulfs between expectations and perceived value for usability. The main objectives of this study are as follows: (a) to examine the differences between expectation and perceived value for usability toward an OTA; and (b) to investigate the reason and purpose for customer visits toward an OTAs. By analyzing the distance between expected and the perceived value for the usability, OTAs can then close this distance and then be able to improve the usefulness of their websites. In addition, after investigating previous evaluation problems, that the various factors that are associated with tourism website evaluations, may be downsized to fit a comprehensive model for website evaluations. The results help to close the gap between expectation and perceived value by helping with the websites design, development, implementation, and management of systems. Based on those findings, effective strategies for OTAs marketing and promotional strategies are suggested.

• Asia Marketing Journal
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• 제20권1호
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• pp.69-87
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• 2018

This study examines the linkage between Korean wave, corporate image and country image, perceived quality of products made in the country. To close a gap lacking empirical studies on impacts of corporate image to country image and to further understand impacts of Korean wave, this study conducts survey over Chinese consumers to test the effects of corporate image, Korean wave to the country image, and verify on its effects to perceived quality of the products made in the country. The results show that both corporate image and Korean wave influences to form positive country image of Korea, and perceived quality of Korean made products. The size of effects varies upon products type and stimuli. This study could provide policy makers insights how to promote country image as well as support SMEs for developing overseas markets. Also, it could give marketers valuable implications to develop effective global marketing strategies using cultural assets, country image and salient corporate image.

• 한국의류학회지
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• 제47권6호
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• pp.1204-1220
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• 2023

With the rising importance placed on sustainability for brands, a plethora of research addresses consumer responses concerning eco-friendly products. While positive effects of eco-friendly traits on beauty products have been discussed, this study addresses a wide research gap in the makeup category. Based on the goal-attribute theory and the lay theory of ethicality, detrimental effects of eco-friendly ingredient claims on perceived appearance enhancement attributes (AEA) were examined. A between-subject, single-factor (eco-friendly ingredient claims present vs. absent) web-based experimental design tested the effect of conditions on makeup products that emphasized AEA. Results found a negative effect of eco-friendly ingredient claims on perceived AEA, supporting previous literature regarding the 'green gap'. Evidence showed that perceived AEA fully mediated the effect of eco-friendly claims on purchase intention, which was moderated by AEA preference. Interestingly, findings show that the purchase intention of respondents with a near-average preference for AEA was not moderated. Results contribute to preexisting literature by extending the lay theory of ethicality and product function mismatch to the field of makeup. Managerial implications are discussed, including opportunities for eco-friendly makeup products to appeal to alternative benefits.

• 한국병원경영학회지
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• 제21권1호
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• pp.1-13
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• 2016

As the importance of strengthening the competency of managers who are in charge of cash collection and disbursement, and preparing for financial statements becomes more visible, this study examined the competency of middle-level managers of accounting department in general hospitals in Korea. Based on the literature, competency was measured by seven components: achievement and action, service, influence, management, cognition, individual effectiveness, and change management. Survey questionnaires included the respondents' perceived importance and performance of each of the seven components of competency. A total of 84 managers from 29 general hospitals responded to the survey between October 2015 and November 2015. Descriptive statistics, mean comparison (t-tests and ANOVAs), and multiple linear regression were conducted. The results of this study are as follows. Overall perceived importance of the competency was 4.16, while the performance was 3.87, and thus, the difference was 0.29. Among the seven components of the competency, cognition and change management had higher scores in terms of difference between the importance and performance. The regression analyses found that female managers had higher perceived importance and performance of competencies in achievement and action, and influence compared to male counterparts. In addition, participants in this study responded that main reasons for the gap between the perceived importance and performance are low compensation, lack of support, lack of knowledge, insufficient technical experience, excessive workload, and regulations. The results of this study can be used when designing capacity building training opportunities for the hospital accounting department. Also, the managers may evaluate themselves and look at the areas where they can narrow the gap between the perceived importance and performance of the competency that is required for today's leading managers.

• 가정과삶의질연구
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• 제33권5호
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• pp.37-53
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• 2015

The purpose of this study is to examine the differences in perceived time pressure between employed and non-employed married women in Korea. The sample of married couple from the Korean Time Use Survey 2009 (n = 6,948 couple diaries) was used to examined the difference in the level of perceived time pressure over the life cycle of two group. This study also investigated the married women's time use, husband's time use as well as hour of domestic outsourcing and whether such factors are associated with lowering perceived time pressure of married women. Results showed employed wives felt almost 3 times more time pressed than non-employed wives, and the gap mostly remained over different life cycles. Total work hours were associated with increasing the time pressure of both groups of women, while regenerating time was associated with ameliorating time pressure. The result suggests that the time pressure gap between employed and non-employed wives can be partly due to the relative length of total labor hours and regenerating time among the two groups. Ordered logit analysis revealed that husband's paid work hours were not associated with wive's feeling rushed, but husband' unpaid work hours were positively linked with time pressure of their wives. Results indicated if employed or non-employed wives are feeling very busy, there is a high chance that husband might give them some help. We found employed wives spend more hours on housework outsourcing, and purchasing goods for housework was not associated with lowering the feeling of pressure of employed wives. There were both similarity and difference in factors associated with women's feeling pressed among employed and non-employed wives. It implies that social process and it's strategies to alleviate the time pressure can be different by women's employment status.

• 한국간호교육학회지
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• 제10권1호
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• pp.54-63
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• 2004

The purpose of this study is to identify the factors that influence stress experienced by nursing students and to provide a perceived causal structure model among these variables. The ultimate goal of this study is to develop efficient guidance to clinical nursing education in this population. This study intends to apply perceived causal structure: network analysis method which was developed by Kelly(1983), and has been applied in nursing research. This method is selected to show dynamic relationship of stressor using network method. Data was collected from convenient sample of 186 junior college nursing students who had the clinical practice experience during 10 weeks. Data collection and analysis was conducted in 2 steps from December, 9, 2002 to February, 8, 2003. Step 1.: Data was collected using literature review(10 articles) to identify the causes of stress. Nine causes of stress were extracted. Step 2.: As perceived casual structure network study, data was collected using questionnaires which included 9 extracted cause and stress. The questionnaire contained a 10 X 10 grid table with 10 causes and effects printed. In network analysis, 'Yes' was scored as 1, 'No' was scored as 0, and the mean(maximum 1, minimum 0) was calculated. Construction of the network under inductive eliminative analysis which stopped the construction of the network when the consensual agreement level dropped near 50% was proceeded by adding causes in order of the mean rating level. In this study, construction of the final network was stopped by consensual agreement level of 52% of the total subjects. The results are summarized as follows : Step 1: Investigation of the causes of stress ; The extracted causes of stress from quality data was identified 9 categories ; negative nurse, lack of clinical practice opportunity, ambiguous role, negative patient, lack of nursing knowledge and skill, difficult of personal relations, inefficient clinical practice guidance, gap of theory and practice, lack of support. Step 2 : Construction of the perceived causal structure model ; 1) The most central cause of stress is ambiguous role in the systems of causation. 2) The distal cause of stress is inefficient clinical practice guidance 3) The causes that have a number of outgoing link are negative nurse, ambiguous role. 4) The causes that have a number of incoming link are ambiguous role, gap of theory- practice, lack of clinical practice opportunity, lack of nursing knowledge- skill. 5) There is a mutual relationship between stress and difficult of personal relations, stress and ambiguous role, ambiguous role and negative nurse, ambiguous role and lack of clinical practice opportunity, ambiguous role and lack of nursing knowledge-skill, lack of nursing knowledge-skill and gap of theory- practice. In conclusion, the network suggests that the first centre cause is related on ambiguous role and the second on negative nurse, inefficient clinical practice guidance in the systems of causation