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Human Resource Investment in Internal Control and Valuation Errors

  • Haeyoung Ryu
    • International Journal of Advanced Culture Technology
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    • v.12 no.1
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    • pp.293-298
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    • 2024
  • The purpose of an internal control system is to prevent the occurrence of errors and fraud in the process of producing accounting information, thereby providing investors with reliable information. For the effective operation of an internal control system, it is necessary to secure a sufficient number of personnel and experienced staff. This study focuses on the personnel directly involved in producing accounting information, examining whether companies that invest in their internal control staff experience a mitigation in the phenomenon of valuation errors. The analysis revealed that the size and experience months of the personnel responsible for internal control have a significant negative relationship with valuation errors. This result implies that by securing sufficient personnel for the smooth operation of the internal control system and placing experienced staff within the system, investors can effectively make judgments about the intrinsic value based on quality accounting information, thereby reducing valuation errors.

An effect on the Job-satisfaction and Service quality of the effect factor on Job-satisfaction of Family Restaurant Service Staff (외식업체 종사원의 직무만족 영향요인이 직무만족과 서비스품질에 미치는 영향)

  • 이형백;노진옥
    • Journal of Applied Tourism Food and Beverage Management and Research
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    • v.16 no.2
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    • pp.175-199
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    • 2005
  • Family Restaurant is a service business of a kind. The role of service operator is to improve a sales of service goods through maximizing the service value with customer satisfaction at the moment of MOT(moment of truth). Family Restaurant come to the great growth on the face of it. In future, it will place emphasis more and more on not hardware but software including service quality. The purpose of this study, therefore, is to research the effect on service quality of the job satisfaction of Family Restaurant's service staff. Data was collected from the employee who are working at Family Restaurant located in Taegu. The empirical research has been done over 50days from 1April, 2004 to 20May, 2004. In conclusion of empirical analysis, 4 hypotheses were significant among 7 hypotheses suggested in this study. The research showed as follows : First, the organic trait among the effect factor of job satisfaction perceived by Family Restaurant service staff showed positive influence on job satisfaction. Second, the personal trait among the effect factor of job satisfaction perceived by Family Restaurant service staff showed positive influence on service quality. Third, the official trait among the effect factor of job satisfaction perceived by Family Restaurant service staff showed negative influence on job satisfaction. Fourth, the organic trait among the effect factor of job satisfaction perceived by Family Restaurant service staff showed positive influence on service quality. Fifth, the personal trait among the effect factor of job satisfaction perceived by Family Restaurant service staff showed negative influence on service quality. Sixth, the organic trait among the effect factor of job satisfaction perceived by Family Restaurant service staff showed negative influence on service quality. Seventh, the job satisfaction of Family Restaurant service staff showed positive influence on service quality. Besides, the critical points of this study are as follows; First, we designated the subject of research to the employee of Family Restaurant only. Second, multi-situations(time, holiday) which can happen as service was offered, wasn't concerned. Third, as service quality was estimated by general service quality, the research in future should subdivide service quality more. I, finally, applied the pervious researches on job satisfaction and service quality in the employee of Family Restaurant. To extend more this research model in future, the variables like customer satisfaction should be added.

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Effect of Career Management Activity in Hospital Organization on the Job Instability for Hospital Administrative Staff's (병원조직의 경력관리활동이 행정직종사자들의 고용불안 심리에 미치는 영향)

  • Ha, Oh-Hyun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.7
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    • pp.4697-4703
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    • 2015
  • This study has performed to propose the plan of effective career management systematically for the enhancement of mutual communication with internal and external customers based on the effect of career management activity in hospital organization on the job instability for administrative staff's. Data was collected from 192 hospital administrative staff's located in Busan area where 7 general hospitals and 7 hospitals were involved, and examined the factor analysis, the reliability, the regression analysis and the correlation analysis using SPSS statistical program. The organizational career management activities were classified into direct and indirect activities through the verification of validity and internal consistency, and the job instability was influenced by the direct career management activities. "Consider of countermeasure of necessary training required for the career of staff's" has the strongest relationship with the job instability among the organizational direct career management activities, and "Provide sufficient information service for new job opportunity" and "Develope career management plan participate with the staff's" were also relatively shown the higher relationship. Thus, it was indicated that the organizational effective career management activities for the enhancement of mutual communication with customers were necessary for the strategy establishment of career management activities.

Moderating Effect of Education-Hours on the Relationship between Knowledge of Country-of-Origin Labeling and Performance in Hotel Culinary Staff (호텔조리직원들의 음식점 원산지표시에 대한 지식과 수행도 관계와 교육시간 조절효과)

  • Kwon, Ki-Wan;Chong, Yu-Kyeong
    • Culinary science and hospitality research
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    • v.22 no.4
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    • pp.37-50
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    • 2016
  • This study aims to examine the effect that the degree of knowledge about country-of-origin labeling on country-of-origin labeling work performance, which is a culinary staff task. This study is also intended to analyze differences in knowledge depending on hours of origin labeling education, and the moderating effect of education hours in the relationship between knowledge and performance. This study targeted culinary staff members working in ten five-star hotels in Seoul. A total of 205 self-administered questionnaires were distributed from November 14th to 27th, 2014, and 240 questionnaires(98.4%) were used for analysis after the exclusion of 4 with unreliable responses. Based on the data collected, frequency analysis, reliability test, exploratory factor analysis, simple regression analysis, t-test and moderating regression analysis were conducted using SPSS 18.0 program. The study findings are as follows. Culinary staff knowledge of origin labeling had a significantly positive effect on job performance and the degree of knowledge was higher in the group that attended one to two-hour periods of education. This suggests a differences in knowledge depending on the hours of education, which then had a moderating effect on the relationship between knowledge and performance. In conclusion, in order to improve knowledge of country-of-origin labeling and the level of performance, there is a need to increase education hours and enable culinary staff memebers to learn more knowledge and apply it to actual tasks. Based on these results, the limitation of the study and the direction of future research were also discussed.

The Influence of Violence Experience and Emotional Intelligence of Nursing Staff in Long-Term Care Hospitals on the Quality of Nursing Service (요양병원 간호인력의 폭력경험과 감성지능이 간호서비스 질에 미치는 영향)

  • Lee, Seounhee;Oh, Jinjoo
    • The Journal of the Korea Contents Association
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    • v.17 no.8
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    • pp.693-704
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    • 2017
  • The present descriptive study investigated the influence of violence experienced by nursing staff in long-term care hospitals and their emotional intelligence on the quality of nursing service. The study participants included 167 nursing staff from 9 different long-term care hospitals in G and C Provinces. Data collected from questionnaires were analyzed using SPSS 23.0 software. While slight differences were found among the subtypes of violence experience, it was found that verbal violence was the most common form in violence, experienced by the nursing staff, followed by physical threat and physical violence. A hierarchical regression analysis performed to investigate the degree of influence of violence experience and emotional intelligence on the quality of nursing service found that violence experience did not significantly affect the quality of nursing service when the general characteristics were controlled whereas emotional intelligence had a significant influence on the quality of nursing service. The results of this study show that, although it is commonly believed that violence experience is a major factor compromising the quality of nursing service, emotional intelligence, which reflects one's ability to utilize and control one's emotions, may actually have a more significant impact on the quality of nursing service. Emotional intelligence can be improved through education and training; therefore, it is necessary to explore ways to improve emotional intelligence of nursing staff such as development of various programs.

An analysis on nursing activity in a hospital (병원 간호인력의 간호활동량에 관한 연구)

  • Yim, Yeong-Yi
    • Journal of Korean Academy of Nursing Administration
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    • v.4 no.1
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    • pp.73-88
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    • 1998
  • The management of nursing resource is very important. that is because nursing staff accounts for 30-40% of total staff in a hospital and nurses provide patoents with attentive service for hours daily. The continuous turnover of nursing staff. however, impedes the quality-oriented nursing care, which will consequently leads to the loss of human and material resource in competitive society. This study aimed to calculate nurse's activity and compare the activity amount based on career experience. Futhermore it aimed to find factors which would influence 'quality weighed direct nursing activity amount'. Questionnaires and check lists for this study were distributed to nurses in a suburban hospital outside of Seoul from October 20 to November 14. 1997. The nursing activities were calculated according to professionality. independency and working hour. And then it were accumulated by quality score. The collected data was analyzed by statistical methods as t-test, ANOVA, correlation, multiple regression. The results of this study were as follows ; Firstly, carrel' experience had no influence on the quality weighed nursing activity amount. But the quality level of service of skilled nurses was higher than that of new nurses. Secondly, career was a variable affecting the quality in nursing service. So career was positively related to the quality of nursing care. Patient's disease severity and number of patient were positively correlated with weighed nursing activity amount. But job satisfaction was negatively correlated v:ith the amount. Thirdly, the independent variables which had significant influence on the weighed nursing activity amount were disease severity and the number of patients, The severity score and number of patient were directly proportional to the weighed nursing activity amount. This results indicated· that weighed nursing activity amount was influenced by the number of patient and patient's disease severity. The quality score of nursing services for experienced members is higher than that of new staff. But both new and skilled staff showed no difference in the quality weighed nursing activity amount. Internal and. external environment influences nursing activities. The quality of nursing services is very important factor in nursing activity. Therefore nursing managers should make an effort to improve nursing care quality through continuous research. Also they should try to maintain experience nurses and assign nursing staff appropriately with patient's severity and other relevant factors being considered. The quality-improved nursing care in the hospital will strengthen hospital's competitiveness.

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A Study on Comparison of National Park Management Systems in Korea and Japan (한.일 국립공원 관리체계 비교)

  • Bae Joong-Nam
    • Korean Journal of Environment and Ecology
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    • v.18 no.4
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    • pp.446-455
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    • 2004
  • This study has been conducted as a basic research for developing efficient ways of managing Korean National Parks by finding differences via the comparison of present management systems of national parks in Korea and Japan. The survey was conducted through telephone interviews and direct interviews with staffs of related organizations as well as related literature study. In result, it is found that Japanese national parks have a numerical standard of minimum area, with less staff than Korea, and larger designated areas are being managed. Management organizations of both countries are divided as main and commission. In Korea, 6 staff in Natural Resources Division under Ministry of Environment are managing main organization, and in Japan, 53 staff of 3 divisions(National Park Division, Natural Environment Management Division, General Affairs Division) are taking charge of it. Moreover, General Affairs Division, dividing whole country into 11 blocks, manages 11 units of natural preservation offices, 12 branch offices, and 67 units of nature preservation management offices. In case of commission, Foundation of Natural Park Beautification & Management in Japan has a headquarter and 20 branch offices with 54 staff who are only doing site management, while in Korea, the National Parks Management Corporation has a headquarter and 25 offices with 748 staff carrying out main office jobs and site management side by side. From the differences in both countries, we could suggest efficient measures for our national park management as follows: \circled1 introduction of numerical value as criteria for national park designation, \circled2 review of use zone, \circled3 division of the national park management office into site office and regional office, with dividing works and re-posting staff, \circled4 enlargement of park management division in Department of Environment, \circled5 National Park authority becomes a national public servant

Factors Affecting the Organizational Citizenship Behaviors of Administrative Hospital Staff Members (종합병원 행정직원의 조직시민행동 영향요인)

  • Park, Jung-Hoon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.12
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    • pp.539-547
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    • 2017
  • This paper reports the results of descriptive research aimed at determining the effects of the administrative hospital staff members' organization-based self-esteem and work engagement on their organizational citizenship behaviors. The participants of the study were 200 administrative staff members of general hospitals, each with 200 beds or more, located in B city. Data were collected from March 15 to 30, 2017, and analyzed statistically using a t-test, ANOVA, Pearson's correlation coefficient, and multiple regression analysis. The findings of this study can be summarized as follows. The organizational citizenship behaviors differed significantly according to whether they had an experience of turnover (t=-4.260, p=.000) and how long they had served at their present work (t=3.297, p=.039). In addition, the organizational citizenship behaviors had strong positive correlations with the organization-based self-esteem (r=.454, p=<.000) and work engagement (r=.595, p<.000). In addition, the factor that explained the organizational citizenship behaviors most significantly was work engagement, followed by organization-based self-esteem and the period of service at the present work. All three factors accounted for 41% of those behaviors. These findings suggest that the hospital should perform internal marketing or improve its welfare system to make administrative staff members raise their self-esteem based on their organization. Moreover, the hospital should form an organizational culture of its own, in which administrative staff members feel the importance of their job, enjoy it and are given autonomy in job performance, ultimately contributing to the development of hospital management.

Convalescent Hospital Doctors and Nursing Staff Awareness of the Differential Rating : Focused on Doctors, Nursing Staff (요양병원 의사 및 간호인력 차등등급에 따른 인지도 - 의사, 간호인력 중심으로)

  • Kim, Byung-Ho;Park, Young-Seok
    • The Journal of the Korea Contents Association
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    • v.15 no.12
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    • pp.285-293
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    • 2015
  • This study was performed in order to provide better quality health care services and satisfaction, the basis for the differential rating system to be operational by identifying how to recognize and respect in hospital operating efficiently and according to the rating differential with convalescent hospital doctors and nursing staff target was. The results of this study are as follows. Rating and doctors as a result of the independent sample t-test to analyze the differences of the nursing grade, second grade doctors were able to see that higher efficiency and improve the patient's rights organization in nursing improving patient safety in two grades, improve care and patient rights this product was confirmed to be enhanced higher. Doctor and as a result of the ANOVA analysis to analyze the differences in accordance with the nursing staff level, improve patient safety, hospital finances, the hospital doctor in the first grade, Nursing grade 2, the right to improve patient education and self-development, and two doctors, nursing grade 1 in was found that high. Overall, doctors, nursing staff of higher grade, first grade and second grade is the difference between me and a different result each category future convalescent hospital doctors and nursing staff of the differential rating system 1, it is necessary to consider restructuring among a calculation based on 2 ratings there will be.

User experience of MV2000-MT (SU:M2)® as a Mechanical Ventilator: A Comparative Clinical Study on Usability, Safety, and Medical Staff Satisfaction

  • Jeon, Soeun;Kim, Hae Kyu;Lee, Dowon;Kim, Hyae Jin;Park, Eun Ji
    • Journal of Biomedical Engineering Research
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    • v.40 no.6
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    • pp.260-267
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    • 2019
  • In the present study, we aimed to demonstrate that MV2000-MT(SU:M2)® (MV, MEK-ICS, Paju, Korea), a domestic ventilator, is not inferior in terms of usability, safety, and medical staff satisfaction as compared to Hamilton G5 (G5, Hamilton Medical AG, Rhäzuns, Switzerland). A total of 39 patients who applied MV (group M) or G5 (group H) were included in the study sample. Usability was evaluated by the following factors: the number of alarm errors, replacement requirement of breathing circuit, replacement requirement of a right-angle connector, and ease of ventilator weaning. For safety evaluation, the number of ventilator replacements due to malfunction of the ventilator was evaluated. Items for medical staff satisfaction survey were as follows: the number of MV and G5 uses, hardware, and software assessment. In the usability evaluation, the replacement requirement of the right-angle connector was lower in Group M than in Group H (mean ± standard deviation, Group M: 7.39 ± 6.72, Group H: 14.19 ± 10.24, p = 0.021); however, the evaluations of other parts were not significantly different between the two groups. The number of ventilator replacements due to a malfunction of the ventilator did not differ between two groups. The number of MV and G5 uses was 3.0 [3.0-4.0] and 10.0 [5.0-10.0] (median [interquartile range], p < 0.001). Overall, the mean medical staff satisfaction score of Hamilton G5 was higher than that of MV2000-MT(SU:M2)®. The usability of MV is comparable to that of G5. However, medical staff satisfaction with Hamilton G5 was higher than that with MV2000-MT(SU:M2)®, and this difference could be due to the difference in the number of uses. In order to improve the penetration rate of the domestic mechanical ventilator, it is necessary to find ways to increase familiarity of medical staff with domestic mechanical ventilators.