• The Journal of Asian Finance, Economics and Business
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• v.6 no.3
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• pp.141-149
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• 2019

The paper proposes a knowledge innovation performance model by the dynamic data envelopment analysis with slacks-based measure approach for evaluating the effectiveness of 30 regional knowledge innovation activities in China from 2010 to 2016. In recent years, China has paid more attention to knowledge innovation activities, as central and local governments have pushed on with their innovation projects by lots of investment whatever the difficulties may be. Decision-maker is usually interested in judge its knowledge innovation performance relative to target benchmark by exploring whether one provincial administration region performs better among others and/or if the growth of economy will be benefited greatly by the knowledge innovation activities. To acquire the managerial insight about this issue from a comprehensively designed performance evaluation model, knowledge innovation activity is conceptualized as an intertemporal production process. Invention patent and regional gross product are imposed on desirable outputs, highlighting the need for knowledge economy. The empirical result shows that knowledge innovation has a positive effect on economic development. At the same time, decision-maker should be interest in the economic effect of patents' type and quality. The government should then encourage new technical applications with greater commercial value from a market-oriented perspective, in order to benefit the most from the innovation process in the short-run.

• The Journal of Information Technology
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• v.7 no.4
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• pp.47-60
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• 2004

The main purpose of the present study are as follows: First, through the extensive literature review, we tried to find out environmental changes in the management thoughts. Second, as we found a new paradigm on valuation-oriented management thoughts, we argued that cost/management accounting information should play key roles in creating values. Third, we pointed out that when firms used only financial performance measurements, problems could take places. Finally, especially to promote the organizational effectiveness and efficiency, we stressed that firms should use the balanced scorecard approach in performance measurements of its own organizations and personnels.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.827-834
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• 2020

The use of different proxies to measure good corporate governance (GCG) may be a probable cause of the mixed results. Therefore, the application of a new single measure to enhance comparable empirical studies is required. The purpose of this study is to examine the relationship between corporate governance and firm's performance. This study involved all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2016 through purposive sampling with specific criteria. out of 144 qualified companies, 110 companies could be processed because of completed data in the form of financial information from their financial statements during the research period. The data were obtained from the official websites of IDX. This study applies a new measure of the corporate governance: the efficiency of the GCG. The corporate governance is calculated by relating inputs of components of the corporate governance and outputs of sales, assets and firm equity capital. By using financial data from firms listed on the Indonesian Capital Market, this study finds that the corporate governance significantly improved firm's performance. More importantly, the study confirms and supports the new single measure of the GCG. This result is very important to avoid dealing with different indicators of the corporate governance.

• Journal of Digital Convergence
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• v.10 no.7
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• pp.99-106
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• 2012

This study analyzed about medium-sized companies with AIS systems and outsourcing services to relate that the system performance. In addition, for the most efficient outsourcing of AIS management plan were analyzed. In this study, studied the practical environment of AIS outsourcing that separated the operating departments and administrative departments and divisions information to small-mid size companies. The results of this study can be summarized as the first, small business outsourcing companies of AIS introduction of the initial accounting module if you run a higher job performance were analyzed. Second, AIS in the outsourcing of integrated modules for the system to operate through the performance was very high. Integrated operation to be analyzed according to the synergistic effect. The results of this study AIS in the future of manufacturing outsourcing, and how small and medium-sized building is expected to give alternation.

• Journal of Korea Society of Industrial Information Systems
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• v.25 no.4
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• pp.83-100
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• 2020

In this study, the researcher intends to examine the influence of the class factors of universities for computer accounting education upon learning ability and learning performance, with the current students or the graduates from the universities in Busan and Gyeongnam regions. The findings of this study could be summarized as follows: First, the hypothesis on the influence of the self-efficacy of the students upon class commitment and motivation to participate in learning was supported. Second, commitment and motivation had a significant impact on class performance, while the satisfaction with the class had not an impact on motivation.

• Korean Business Review
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• v.1
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• pp.219-247
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• 1987

• Journal of the Institute of Electronics Engineers of Korea TC
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• v.40 no.10
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• pp.138-149
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• 2003

As the Internet is quickly evolving from best-effort networks to business quality networks, billing based on the precise traffic measurement becomes an important issue for Internet Service Providers (ISPs). Billing settlement is necessary not only between ISP and customers but also between ISPs. Currently, most ISPs use a flat rate charging policy. Besides the degree of difficulty in deriving appropriate charging policies agreeable by a concerned party, there are substantial technical challenges to come up with a good usage-based accounting system. Usage-based accounting depending on IP packet header information only is not sufficient anymore due to highly dynamic nature of the development and the use of the Internet applications such as peer-to-peer and network games. They are using port numbers dynamically and even several applications can use the same port number. Thus, more precise means of classifying them and accounting their traffic usages are required. In this paper, we propose a high performance, adaptable, configurable, and scalable content-aware application traffic measurement and analysis system which can achieve very accurate usage-based accounting.

• Proceedings of the Korea Contents Association Conference
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• 2006.05a
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• pp.113-117
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• 2006

This study is to analyze the effect of compatibility of information characteristics and information technology structure on AIS performance. This used financial and non-financial factors as the characteristics of management accounting information and used information technology structure as centralization and decentralization classified by Ahtuv et.(1989) and Fiedler et.(1996). 425 sampling companies are selected randomly and 137 of them were used in this study. The results of this study are as follows. First, In compatibility analysis between the characteristics of management accounting information and information technology structure, in case of companies which have centralized data process system, AIS performance of companies which use financial information is higher than that of companies which use non-financial information. However, no meaningful results show statistically. in case of companies which have decentralized data process system, AIS performance of companies which use non-financial information is higher than that of companies which use financial information. Also the statistical results show the meaning at the p < 0.05.

• Journal of Industrial Convergence
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• v.20 no.7
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• pp.21-30
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• 2022

In this study, This study focuses on exploring the major factors influencing the successful introduction of the cloud-based accounting information system, which is the top priority in the field of corporate digital transformation. Therefore, theories were summarized based on the company's cloud environment and related prior research, and the major performance factors of the company were analyzed by dividing them into organizational factors, business operation factors, and technical system factors. Considering that the cloud-based accounting information system is in the early stages of its introduction, the research analysis method ranks major success factors according to their importance using the Delphi targeting the expert panel, through the AHP method, the major performance variables were finally explored through the mutual importance analysis of each major factor. As a result of the analysis, organizational factors were analyzed as corporate sustainability, business operational factors were the business solutions, and system scalability factors were analyzed. This study will be able to provide additional useful information on the initial introduction strategy and operation for the introduction and operation of the cloud-based accounting information system.

• Steel and Composite Structures
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• v.8 no.6
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• pp.441-455
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• 2008

This paper presents an effective hysteretic model for the prediction and evaluation of steel reinforced concrete member seismic performance. This model adopts the load-deformation relationship acquired from monotonic load tests and incorporates the double-pivot behavior of composite members subjected to cyclic loads. Deterioration in member stiffness was accounted in the analytical model. The composite member performance assessment control parameters were calibrated from the test results. Comparisons between the cyclic load test results and analytical model validated the proposed method's effectiveness.