• Journal of the Korea Convergence Society
• /
• v.8 no.11
• /
• pp.343-352
• /
• 2017

In this study, the empirical analysis was conducted if the authentic leadership, which recently became an issue as an alternative of leadership, plays the moderating role in the relation between the participative budgeting and the budgetary slack. The hypotheses was established based on the literature review and the results of preceding studies in accordance with the scientific research procedure and the questionnaires were collected from the commissioned officers in charge of financial businesses in the military organization. Out of 200 questionnaires collected, 180 questionnaires were used for final empirical analysis excluding incomplete questionnaires. The summary of the research results shown through the regression analysis is as follows. First, the participative budgeting has positive(+) effect on the budgetary slack. Second, The authentic leadership plays the moderating role in the relation between the participative budgeting and the budgetary slack.

• Journal of Society of Preventive Korean Medicine
• /
• v.6 no.1
• /
• pp.51-95
• /
• 2002

1. As a point at issue of occidental medicine examination, followings have been indicated, 1) Occidental medical examination is performed by mainly test and instrument and therefore, role of doctors could be excluded and it could be diagnosed only for target disease and 2) in Korea, it could not be conducted in public medical system and therefore improvement effect of public health promotion could not be made due to increase of total medical expenses and infirmity of post management. These points are substantial limit of paradigm resided in occidental medicine and also problem caused by unique characteristics of medical system of Korea. In Korea, result of occidental medical examination show increased health risk from aged thirties and major diagnosed diseases are circulatory disease or chronic disease such as hepatic, hyperlipemic, hypertensional disease and diabetes, etc. Accounting that those chronic disease make a role as major public health risk, it is difficult that medical examination by only occidental medicine make effect on public health promotion. 2. Characteristics of oriental medicine examination could be summarized as diagnosis (information acquisition based on the facts) and demonstration (speculation based on acquired information) and in addition, quadruple diagnosis, as a medical examination method, include test as well as basic examination. Accounting on oriental medical examination, principally it is performed by independent herbalist and therefore, herbalist could acquire systemic result during first medical examination. Based on the theory of inner-outer examination, oriental medical examination has a principle of universe theory, systemic analysis of quadruple diagnosis, demonstration & reasoning. In addition, root of oriental medical examination could be found in pre-disease theory, a principal theory of oriental medicine. Pre-disease service could prove the advantage of oriental medicine in medical examination activities and therefore, it is needed that content of oriental medical examination should be actualized in current medical system. 3. In this study, oriental medical examination program, comprised of pulse-diagnosis, contrast muscular taking and medical consultation of herbalist is progressed communally with occidental medical examination. As pre-examination, questionary was given of general characteristics, health promoting life style, physical constitution and subjective symptom of musculoskeletal system. In addition, post-examination notification was given to subjects about health promoting control, physical constitution regimen and management of musculoskeletal system. During this study program, verification was conducted for input of acquired information and difference of each information after analysis and in addition, performed was analysis of factor influencing health promoting life style and musculoskeletal subjective symptom and evaluation of relationship of physical constitution and health promoting life study. In addition, it was verified of difference between musculoskeletal subjective symptom and result of muscle contrast picture evaluation. 4. Evaluation of oriental medical examination model is divided into 2 categories of oriental medical examination-consultation and result evaluation -post management. Oriental medical examination-consultation demands establishment of examination system, standardization of examination and establishment of examination form and in addition, it should be admitted as enlarged examination assists systemic quadruple diagnosis of herbalist not a key of oriental medical examination. In addition, information acquisition for research purpose should be performed according to the systemic research plan based on the separation of questionary for examination purpose and research purpose. For evaluation of the result, it was concluded that needed are result evaluation meets oriental medical system and post-notification system, informing health management information, based on examination result. 5. Accounting on satisfaction for oriental medical examination model, affirmative reply was much higher (66%) than negative (8.64%). Satisfaction of each area was in order of consultation of herbalist, systemic muscle contrast taking, pulse examination, post-notification and questionary fill-up and dissatisfaction was in order of post-notification, questionary fill-up, consultation of herbalist, systemic muscle contrast taking and pulse measurement. Satisfaction for collaborative examination of occidental and oriental medicine was over 60% and over 75% hope oriental examination would be included in later medical examination program. Based on this result, collaborative examination including occidental and oriental medicine could increase satisfaction of subjects for medical examination program.

• Asian Journal of Business Environment
• /
• v.7 no.2
• /
• pp.5-16
• /
• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

• Culinary science and hospitality research
• /
• v.21 no.5
• /
• pp.214-220
• /
• 2015

This study examines whether the two variables that encompass the number of rooms sold and occupancy, as independent variables, positively affect a total of revenue generated from the hotel industry. Using a simple regression analysis and a standard multiple regression analysis, the study evaluates if the two independent variables play an important role in influencing a total of revenue in the hotel industry. A finding tells that researchers need consider a removal of the occupancy rate for a better and accurate prediction. It is expected that this study will contribute to a theoretical development of a study group that focuses on what determinants enable to improve a financial performance in the hotel sector.

• Management & Information Systems Review
• /
• v.35 no.3
• /
• pp.81-93
• /
• 2016

UK "FSMA" provides a safe harbour for members of professions, which are lawyers, accountants, and actuaries in their provision of certain financial services, despite the general prohibition, the professions carry on exempt regulated activities. In particular, DPBs(designated professional bodies), which professional bodies are designated by the Treasury, must have rules and have to supervise and regulate their members those activities by rules. Also, the FSA must keep itself informed about the role of DPBs, and may make directions concerning the safe harbour in relation to particular classes of persons of different descriptions of regulated activities. On the other hand, Korea "FSCMA" explicitly except provision of financial services by professions to investment adviser without regard to mainstream financial services activities or incidental activities. Under "FSMA", if the professions conduct provision of financial services as mainstream activities, they must be authorized person and even if their activities is incidental, they have to comply with exemption sections. Therefore, there is a need of prepare the legal safeguards about provision of financial services by professions for the investor protection.

• Journal of Global Scholars of Marketing Science
• /
• v.11
• /
• pp.21-41
• /
• 2003

This study verified how the salesperson's efforts have an effect upon the result and the self-effect, the competitive mind, the role accuracy, supervisory trust in the important factors that effect the salesperson's efforts. After making up a questionary centering around the large distribution company and analyzing 218 copies, the result are as follows; First, salesperson's working hard has an affirmative effect upon the performance in the salesperson's efforts. Second, the self-effect, the competitive mind, supervisory trust have an affirmative effect in the working hard, and self-effect, supervisory trust have an affirmative effect in the working hard. But the role accuracy has a negative effect. Third, the self-effect, the competitive mind, the role accuracy, and the supervisory trust in the salesperson's performance are ineffectual. But, in the general effect, the self-effect has an affirmative effect and the role accuracy has a negative effect. The individuality and the supervisory trust don't have an effect upon the performance but the effect can rise through the salesperson's efforts, Therefore company should give salespersons the chance they can work hard, and would provide them the concrete aim rather than say to work hard only.

• Asia Marketing Journal
• /
• v.15 no.2
• /
• pp.175-194
• /
• 2013

The purpose of this study is to investigate the effects of the locomotion orientation on salespeople' sales performance with the mediating effect of selling behavior(adaptive selling behavior, SOCO). And we figure out the relationship between customer-oriented selling behavior and adaptive selling behavior because those relationships are not clear. The authors infer research hypotheses based on literature review. We have confirmed the reliability and validity test and those results can be acceptable. Hypotheses test were conducted with structural equation modeling, AMOS. All paths in the research model reasoned by authors have been supported statistically at the significant level. This study with the theoretical implications is as follows. First, this study is the first attempt to investigate the path between locomotion orientation and adaptive selling behavior and SOCO. Secondly, there is an empirical conflict between our study and Franke and Park(2006)'s study. Our study was contradictory to Franke and Park(2006)'s consequences. And so, figuring out clearly those causal paths remains. This study with practical implications are as follows. First of all, the salespeople' selling performance was affected by adaptive selling behavior, customer-oriented selling behavior, and sales-oriented activities, such as the importance of selling behavior once again proven. It is necessary to enhance the capabilities that can be transformed into action appropriate to the needs of customers each sales step-by-step in the process of salespeople for various system through education and incentives, and to interact with customers and understand their customers relative to salespeople will. In order to enhance adaptive selling behavior, the company needs to do educational program and monitoring system with the positional promotion when salespeople get the high adaptive selling behavior. Secondly, the locomotion orientation of the salespeople is to cause this selling behavior. Management style to increase locomotion orientation is needed, which means, salespeople' superior about something should be conducted. In order to stimulate the selling behavior of the salespeople, most supervisors should use some managerial tools such as feedback, engagement, and rewards.

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.42 no.3
• /
• pp.70-79
• /
• 2019

Domestic SMEs play a key role in production and employment, accounting for 98.9% of total enterprises, 74.4% of employment, 50.8% of production, and 49.0% of value added (as of 2016). However, they are faced with difficulties of survival because of continuous decrease in profitability, shortage of funds and manpower, insufficient accumulation of technology, minimum wage increase, and 52-hour workweek. In order for SMEs to continue to develop in such a difficult environment, we must constantly innovate our organization by making full use of our knowledge, information, experience and ability. To do this, CEO (management) leadership is very important to ensure that the best people are focused on the organizational innovation and management performance without moving the company. In this study, we wanted to establish empirically how the newly emerging compassionate rationalism leadership of SMEs business managers affected the innovation activities and management performance of companies. Research has shown that management's compassionate rationalism leadership has a positive and significant causal relationship with the innovation activities and management performance of the enterprise. Therefore, SMEs managers need to learn the bottom eight strategic factors of compassionate rationalism leadership and use them strategically to make efforts to create positive emotions for the organization so that members can be immersed in innovative activities and management performance creation.

• Korea Journal of Hospital Management
• /
• v.16 no.2
• /
• pp.98-116
• /
• 2011

In this study, we examined the effects of guardians' service quality perception(G-SQP) on patients' service quality perception(P-SQP) leading to patients' behavioral intention(P-BI) and the effects of G-SQP on guardians' behavioral intention(G-BI). To investigate the causalities of the variables, we collected national wide samples of 144 hospitals, 1456 patients and 1455 guardians of the patients and analyzed 1146 guardian-patient coupled cases refined with prerequisites such as missing value, outliers, normality and covariance conditions. Followed were contributions of the present study. First, G-SQP was a predictor of P-SQP. Second, in the first contribution statement, there was no statistically significant difference between inpatient and outpatient group. Third, proven was that G-SQP was a predictor of G-BI. Fourth, verified was that P-SQP was a predictor of P-BI. Fifth, G-SQP was a predictor of P-SQP being led to P-BI that meant P-SQP had a mediating role between G-SQP and P-BI. Since the guardians' perception affected patients' buying decision, the present study implied service managers of hospital settings should pay attention to guardians' perception of service quality as well as patients'. With such strategy, hospitals could improve financial performance in long-term.

• Journal of the Society of Disaster Information
• /
• v.11 no.1
• /
• pp.121-133
• /
• 2015

A classical commercial insurance, which is used widely as the risk management methods for risk transferring and risk financing, includes the factors of interests, gambling and uncertainty, In 1985 Islamic Fiqc Academy declared that the classical commercial insurance violates the Islamic fundamental principles and beliefs, alteratively recommending a mutual insurance and takaful. A basic principle of takaful is the mutual aid in the Islamic community. On the basis of mutual aid, takaful participants (insurance policyholder) establishes the takaful fund, which is cooperation fund by participant contribution. Takaful fund is separated from shareholders' fund, and the profit and loss of takaful fund are responsible for takaful policyholder. Ownership and operation right of takaful belong to the takaful participants. In takaful, takaful company takes a role of agent or management operator. Comparing to the classical insurance, takaful has the rights of profit dividend, voting of executives, access to accounting books etc. which are additional favors for business company or individuals as takaful participants. Business companies and individuals should consider to use takaful to transfer risk and to enjoy takaful's additional advantages.