• The Journal of Industrial Distribution & Business
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• v.11 no.4
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• pp.7-18
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• 2020

Purpose: This research investigates the impact of technology adoption on organisation productivity. The framework has three independent variables viz. technological change, information technology (IT) infrastructure, and IT knowledge management and one dependent variable as organisational productivity. Research design, data and methodology: An explanatory research design with a quantitative research method was employed, and data was collected using a self-administered questionnaire using online as well as an offline survey. The sample consisted of 300 IT managers and senior-level executives (production as well as service team) in leading IT companies in Malaysia selected using snowball sampling. Normality and reliability assessment was performed in the first stage utilising SPSS 22, and Confirmatory Factory Analysis (CFA) was performed with maximum likelihood estimation to assess the internal consistency, convergent validity, and discriminant validity. Finally, Structural Equation Model (SEM) and path analysis are conducted using AMOS 22. Results: The research findings demonstrated that technological change and IT infrastructure positively and significantly impact the organisation's productivity while IT knowledge management has significant but negative impact on organizational productivity of IT companies in Malaysia. Conclusion: The research concludes that all three factors plays important role in deciding organizational producvity. Recommendations, implications, limitations and future research avenues are discussed.

• Health Policy and Management
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• v.23 no.2
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• pp.152-161
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• 2013

Korea has a single National Health Insurance program and all citizens are covered under this program, accounting 97% of the population, approximately 50 million people. Claims submitted by Health care providers are reviewed by Health Insurance Review and Assessment (HIRA) for the reimbursement. HIRA database contains not only individual beneficiary's information, but also healthcare service information such as diagnosis, procedures, prescriptions and tests for them. HRA database has gained attention as importance source for research due to its rich healthcare information and the demand of HIRA database has increased. Due to its tremendous size, however, researchers have had problems in accessing the database to conduct research. To meet this demand, we conducted a study to develop the inpatient sample data from HIRA database for research. This study has two purposes: 1) to determine a needed sample size; 2) to test reliability and validity of the sample data. We determined an adequate sample size to ensure representativeness and generality with additional consideration for convenience of calculation. The minimum sample size was 729,904 for the generality, and 488,861 for representativeness. After considering the convenience of calculation, our final sample size was 13% of the population, which was about 7.7 million beneficiaries. Age (5 years interval) and gender were used as stratification variables for sampling. In order to examine whether this sample data appropriately reflect population, we tested the reliability and validity of the sample data. From the sample data, we computed average expenditure of total claims per inpatient for 2011, frequency of top 30 disease, estimation of the number of stroke patients from the sample data, and then compared them to those from the population. Results confirmed reliability and validity of the sample data.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.375-380
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• 2021

Internal control is important for monitoring operations of organizations. In order to achieve the quality of internal control, organizations need to recognize different perspectives in which the components of internal control play a decisive role. Internal control is a process designed by the manager and it is applied within the organization to provide reasonable assurance of the reliability of financial information and to comply with policies, procedures, rules, regulations and laws. The article uses the ordinary least squares method and the seven-point Likert scale to test the variables affecting the quality of internal control in 18 Vietnamese listed banks. The article surveyed 179 leaders of listed banks. The results show that there are three variables out of a total of five variables that positively affect the quality of internal control, including the control environment, control activities, and monitoring. Accordingly, the managers of Vietnamese listed banks need to pay attention to building a corporate culture environment, improve the quality of control activities, and periodically and regularly conduct the monitoring. It contributes to improving the quality of internal control and is also an opportunity to increase economic benefits for Vietnamese listed banks in the context of international economic integration.

• Management & Information Systems Review
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• v.38 no.3
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• pp.113-125
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• 2019

This study empirically analyzes the effect of SNS informativeness, playfulness and reliability on purchase intention and the effect of consumer's purchase intention on business performance through structural equation model, In doing so, this study aims to suggest ways to enhance consumers' purchase intention and consequently increase the business performance through various SNS marketing strategies that can efficiently manage consumers. The questionnaires were distributed to adult men and women who are in their 20s through 60s, actively use SNS, and primarily reside in Daegu and Gyeongbukdo. The 400 copies of questionnaire were distributed from September 15 to October 1, 2018, of which 364 (91%) were used for the empirical analysis, except for 36 of the questionnaires that were unfaithful or unresponsive. Basic statistical analysis including frequency analysis was performed using SPSS 22.0 and AMOS 24.0, reliability and validity analysis were also performed, and finally hypotheses were tested by performing confirmatory factor analysis and path analysis of structural equation model. All of the SNS informativeness, playfulness and reliability were shown to have positive effects on the purchase intention. In addition, the effect of purchase intention on business performance was found to be significant. Companies should come up with a strategic SNS marketing plan to encourage consumers to enhance the willingness to purchase their products and services through SNS, and to make actual purchases, thereby improving business performance.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.44 no.2
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• pp.102-114
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• 2021

NDF (No Defect Found) is a phenomenon in which defects have been found in the manufacturing, operation and use of a product or facility, but phenomenon of defects is not reproduced in the subsequent investigation system or the cause of the defects cannot be identified. Recently, with the development of the fourth industrial revolution, convergence of hardware and software technologies in various fields is spreading to products such as aircraft, home appliances, and mobile devices, and the number of parts is increasing due to functional convergence. The application of such convergence technologies and the increase in the number of parts are major factors that lead to an increase in NDF phenomena. NDF phenomena have a significant negative impact on cost, reliability, and reliability for both manufacturers, service providers and operators. On the other hand, due to the nature of NDF phenomena such as difficult and intermittent cause identification and ambiguity in judgment, it is common to underestimate the cost of NDF or fail to take appropriate countermeasures in corporate management. Therefore, in this paper, we propose a methodology for estimating NDF costs by the PAF model which is a quality cost analysis model and ABC (Activity Based Costing) technique. The methodology of this study suggests a detailed procedure and the concept to accurately estimate the NDF costs, using ABC analysis, accounting system information, and IT system data. In addition case studies have validated the methodology. We think this could be a valid methodology to refer to when estimating the cost of other parts. And, it is meaningful to provide important judgment information in the decision-making process based on quality management and ultimately reduce NDF costs by visualizing them separately by major variable factors.

• Journal of Distribution Science
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• v.17 no.9
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• pp.103-115
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• 2019

Purpose - We attempted to verify the level of ethics of firms achieving sustainable management from the aspect of reliability of accounting information. Specifically, we evaluated the effects of sustainable management on accruals-based earning management (AEM) and real earning management (REM). Research design, data, and methodology - We employed the issuance of sustainability reports in addition to the indices of social responsibility and environmental-management evaluation of the Korea Corporate Governance Service in order to measure sustainability management. AEM was measured using discretionary accruals and calculated using the operant Jones model. Specifically, REM was measured using the methodology suggested by prior studies. The sample of our study consisted of 1,418 years of public listed firms in the Korea Stock Exchange from 2015 to 2017. Results - First, the level of AEM in firms achieving sustainable management was lower than the other. Second, the level of REM in these firms was lower than the other. Nonetheless, another analysis showed that the level of governance control affects the level of earning management and that the levels of AEM and REM were generally lower in firms achieving sustainable management than the others. Conclusions - We expected that firms achieving external ethics tend to have a higher level of internal ethics than others.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.249-260
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• 2019

The study examines the impact of financial risk, convenience risk, non-delivery risk; return policy risk and product risk on online consumer behavior of Malaysian consumers. The research employed a self-administered survey to collect empirical data from 245 Malaysian online shoppers by using convenience sampling. Cronbach alpha was calculated to confirm the reliability of the data and then normality was assessed. Confirmatory Factor Analysis was then conducted to test the model using the goodness-of-fit tests. And finally, structural equation modeling is used to test the hypotheses and draw conclusions. IBM SPSS AMOS version 22.0 was utilized for data analysis. The research indicates that product risk, convenience risk, and return policy risk have a significant and positive impact on online shopping behavior. Financial risk is found to have insignificant and negative effects on consumer behavior. In addition, the non-delivery risk is found to have a significant and negative impact on online shopping behavior. The findings provide a useful model for measuring and managing perceived risk in online shopping which may result in an increase in participation of Malaysian consumers and reduce their cognitive deficiencies in the e-commerce environment. Several managerial implications are discussed along with the scope for future research.

• The Journal of Information Systems
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• v.18 no.4
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• pp.41-57
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• 2009

Although financial information is a great influence upon determining of the group which use them, detection of management fraud and earning manipulation is a difficult task using normal audit procedures and corporate credit evaluation processes, due to the shortage of knowledge concerning the characteristics of management fraud, and the limitation of time and cost. These limitations suggest the need of systemic process for !he effective risk of earning manipulation for credit evaluators, external auditors, financial analysts, and regulators. Moot researches on management fraud have examined how various characteristics of the company's management features affect the occurrence of corporate fraud. This study examines financial characteristics of companies engaged in fraudulent financial reporting and suggests a model and system for detecting GAAP violations to improve reliability of accounting information and transparency of their management. Since the detection of management fraud has limited proven theory, this study used the detecting method of outlier(upper, and lower bound) financial ratio, as a real-field application. The strength of outlier detecting method is its use of easiness and understandability. In the suggested model, 14 variables of the 7 useful variable categories among the 76 financial ratio variables are examined through the distribution analysis as possible indicators of fraudulent financial statements accounts. The developed model from these variables show a 80.82% of hit ratio for the holdout sample. This model was developed as a financial outlier detecting system for a financial institution. External auditors, financial analysts, regulators, and other users of financial statements might use this model to pre-screen potential earnings manipulators in the credit evaluation system. Especially, this model will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings and to improve the quality of financial statements.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.29 no.1B
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• pp.64-72
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• 2004

Multiprotocol Label Switching (MPLS) has been developed as a key technology to enhance the reliability, manageability and overall quality of service of core If networks with connection-oriented tunnel LSP and traffic engineering such as constraint-based routing, explicit routing, and restoration. In this paper, we propose a control bandwidth borrowing scheme that maximizes the utilization of tunnel LSPs or physical links by an extension to the RSVP-TE label distribution protocol. MPLS-based core switching network and VPN services rely on the establishment of connection-oriented tunneled LSPs that are configured or predefined by network management systems. The mechanism of network management system varies from (i) a relatively static LSP establishment accounting, to (ii) a dynamic QoS routing mechanisms. With the use of hierarchical LSPs, the extra bandwidth that is unused by the trunk (outer) LSPs should be fully allocated to their constituent end-to-end user traffic (inner) LSPs in order to maximize their utilization. In order to find out the unused extra bandwidth in tunnel LSP or physical link and redistribute these resources to constituent LSPs, we expend the functionality of RSVP-TE and the found unused extra bandwidth is redistributed with a weight-based recursive redistribution scheme. By the extended RSVP-TE and proposed recursive redistributed scheme, we could achieve the instantaneous maximized utilization of tunnel LSP or physical link suffering from the potential under-utilization problem and guarantee the end-to-end QoS requirements. With the proposed scheme, network manager can manage more effectively the extra available bandwidth of hierarchical LSPs and maximize the instantaneous utilization of the tunneled LSP resources.

• Journal of the Korea Society of Computer and Information
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• v.19 no.12
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• pp.339-348
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• 2014

This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.