• Management & Information Systems Review
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• v.34 no.2
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• pp.207-227
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• 2015

This study addresses and examines differences in firm value after tax audits by the Korean Internal Revenue Service. Tax audits can potentially depreciate a firm's value due to the mass cash outflow that often results from the additional tax charges involved. However, tax audits that reveal negative aspects of a business, such as excessive entertainment expenses, fraudulent accounting, or inappropriate business practices, may have positive effects on a firm's value, as the monitoring involved can improve accounting transparency and reduce agency costs. This study shows that there is typically an increase in a firm's value in the year after a tax audit has been conducted, in comparison with the previous year. This result suggests that firm value can increase after a tax audit is conducted, despite the possible value depreciation resulting from a mass cash outflow.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.419-424
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• 2020

This study analyzes the new GMCF method applied by the company with the aim to find out how the production of Accounting Information Systems (AIS) implemented by the company can be managed properly. The study also seeks to find out whether the company needs new system support facilities to facilitate the production performance reporting process of each division and evaluate the performance of GMCF systems in the company. The methods used are descriptive analysis techniques and statistical tests of Paired Sample T-Test comparison; this study uses production data of each unit of a product with random sampling to determine the level of product damage and compare production with the GMCF system and prior to using it. The results of the analysis found that the application of goods mutation control forms (GMCF) greatly influenced the smooth production reporting process, which resulted in an increase in achieving production targets and reducing the risk of product damage during the production process. The company also benefits from the efficiency of production costs when using the GMCF system and can quickly design policies for products that are damaged during the production process. In addition, the company can have damaged products repaired faster than before.

• Proceedings of the Korea Association of Information Systems Conference
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• 2000.11a
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• pp.26-31
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• 2000

It is said that the focus of managing venture business is currently moving from technology competition to management competition. By the way, the software venture business(SVB) has some weak points in its structural composition and itematization and no professional personnel in other several sections except technology development section. In addition, such basic functions as technology and R & D, finance and accounting, marketing required to the management of business are concentrated on only one man, its representative director. Therefore, this study aims to provide the basic data useful to the establishment of governmental policy in information and communication, to the rearing of the SVB by a local government related to the software, and to the administration of SVB by investigating the actual conditions. This study attempts to examine the literature on venture business and software industry, and its management with a questionnaire about the actual conditions of managing the SVB. The questionnaire is given to 527 local enterprises belonging to the Software Industry Association and to 171 enterprises in the Software Center. This study compromises the characteristics of the SVB, the actual conditions of its technology and R & D, finance and accounting, and marketing. The characteristics of the SVB are classified into categories such as the stage of its growth(the stage of its seed and start-up, the stage of tis development and growth, the stage of its stability and maturity) and the main business(the system integration, the software development for contract, the package software development service, the software-related service). Additionally, the study attempts to analyze positively the actual condition of its management after classified by the areas of business profile, its general management, its technology development, its finance and accounting, and its marketing The result of this study is found that the SVB has a lot of troubles in part of marketing and finance & accounting activity as well as general management. The SVB realizes the importance of the technology development rather than that of management activity including marketing activity. So we expect this study can assist the SVB to establish the business guidelines for own management plans.

• Management & Information Systems Review
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• v.31 no.4
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• pp.469-490
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• 2012

This study reviews the issue of endogeneity which has gained in importance in the empirical accounting researches in recent years. In so doing, I aim to call attention to the extent to which the presence of endogeneity limits the validity of empirical testing of models. More specifically, this paper explains what endogeneity is, its causes and consequences, and potential ways of managing the problem. The issues that concern endogeneity include, in the main, omitted variables, simultaneity, equilibrium conditions, choice variables. In this paper, I also discuss the implications derived from several selected empirical accounting research topics, that explicitly dealt with the problem of endogeneity. These include, among others, Oswald and Zarowin's (2007) study on the informativeness of capitalization of R&D, Hazarika et al. (2012) focusing on the relationship among internal corporate governance, CEO turnover, and earnings management, and a series of literature devoted to the associations between corporate governance structure and firm values. Finally, possible approaches for dealing with endogeneity are discussed.

• Management & Information Systems Review
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• v.33 no.4
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• pp.39-48
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• 2014

In order that a company may reduce expense, according to companies' income statement, the largest amount of money is set to total sales amount, and the next is the sales cost. The method of reducing the sales cost is the common and it is important to take down a unit price at the time of purchase, or to reduce inventory cost. In this research, the cost reduction model for logistics cost reduction is built using the real data of P company, and in order to verify the validity of a model, logistics cost is calculated through a simulation. A real logistics cost is compared with the logistics cost through logistics route rearrange of the proposal model. It will become an opportunity which analyzes the logistics expense of P company through this research, and can be solved in search of the problem of logistics system.

• Asian Journal of Business Environment
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• v.9 no.1
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• pp.13-20
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• 2019

Purpose - The purpose of this paper is to find out the determinants of the quality of financial information in the financial environment of the cement companies of Bangladesh. Research design, data and methodology - This study considers a total of fifty-eight firm years as the sample from the seven listed cement companies of Bangladesh during the period of 2007 to 2015. This study applies the multivariate regression analysis including the pooled OLS, panel and controlling time. Results - This study finds that profitability and external financing are the two major explanatory variables in determining the quality of financial information. This study also finds that firm size and accrual quality don't have any significant influence on quality of financial information. Conclusion - This study observed that profitability of this sector which is much volatile and prone to be manipulated. Thus, this paper suggests that higher profitability needs more scrutiny while assessing quality of financial information. Finally, this study provides some indications for future research such as considering the listed firms of other sectors of Bangladesh or cross country comparison in different country setting.

• Proceedings of the Korea Association of Information Systems Conference
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• 1997.10b
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• pp.171-204
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• 1997

원가 및 관리회계분야에서는 이미 선진국을 중심으로 활동개념을 도입한 활동기준 원가 계산(ABC : activity-based costing)이 성공적으로 도입·운영되고 있다. 하지만 국내외 적으로 재무회계분야에서는 전통적으로 복식부기시스템(double-entry bookkeeping system)에 지나치게 편중되어 있어서 회계정보의 산출과정에서 여러 가지 제약을 받고 있 는 것도 사실이다. 이러한 문제점을 개선·보완하기 위해서 재무회계 분야에도 활동개념을 도입했는데, 이것이 바로 활동정보회계(AIA : activity information accounting)이다. AIA는 기업의 활동이 발생하는 즉시 복식부기처리과정을 거치지 않고 활동과 대응가치의 처리방법 을 통해 실시간으로 회계정보를 생산하며, 기업의 모든 부서가 정보를 즉시 공유하고 교류 함으로써 기업유기체를 가능케 하는 새로운 회?리방법론이다. AIA의 개념을 구현하기 위해 이스턴컨설팅(주)에 의해서 개발된 활동정보회계시스템(activity information accounting system)은 복식부기시스템을 전면 부정하기 보다는 이를 점자 개선하고 보완하려는 의도에 서 개발된 종합회계처리프로그램이며, 따라서 복식부기의 모든 회계처리과정을 누락시키지 않으면서도 다양 회계, 관리 및 경영분석보고서를 제공해준다.

• Parasites, Hosts and Diseases
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• v.54 no.4
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• pp.399-405
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• 2016

Poor subsistence farmers who live in a semi-arid area of northern Ethiopia build irrigation systems to overcome water shortages. However, there is a high risk of malaria transmission when increased standing water provides more favorable habitats for mosquito breeding. This is a serious problem because there are many barriers to malaria control measures and health care systems in the area. Using a causal loop diagram and computer simulations, the author attempted to visually illustrate positive and negative feedbacks between mosquito and human populations in the context of Simret, which is a small village located in northern Ethiopia and is generally considered a malaria-free area. The simulation results show that the number of infectious mosquitos increases to 17,215 at its peak, accounting for 3.5% of potentially dangerous mosquitos. At the same time, the number of sick people increases to 574 at its peak, accounting for 15% of local population. The malaria outbreak is controlled largely because of a fixed number of vulnerable people or local population that acts as an intermediate host.

• Management & Information Systems Review
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• v.31 no.2
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• pp.41-59
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• 2012

ERP is a new technique of process innovation. It indicates enterprise resource planning whose purpose is an integrated total management of enterprise resources. ERP can be also seen as one of the latest management systems that organically connects by using computers all business processes including marketing, production and delivery and control those processes on a real-time basis. Currently, however, it's not easy for local enterprises to have operators who will be in charge of ERP programs, even if they want to introduce the resource management system. This suggests that it's urgently needed to train such operators through ERP education at school. But in the field of education, actually, the lack of professional ERP instructors and less effective learning programs for industrial applications of ERP are obstacles to bringing up ERP workers who are competent as much as required by enterprises. In ERP, accounting is more important than any others. Accountants are assuming more and more roles in ERP. Thus, there's a rapidly increasing demand for experts in ERP accounting. This study examined previous researches and literature concerning ERP education, identified problems with current ERP education at college and proposed how to solve the problems. This study proposed the ways of improving ERP education at college as follows. First, a prerequisite learning of ERP, that is, educating the principle of accounting should be intensified to make students get a basic theoretical knowledge of ERP enough. Second, lots of different scenarios designed to try ERP programs in business should be created. In association, students should be educated to get a better understanding of incidents or events taken place in those scenarios and apply it to trying ERP for themselves. Third, as mentioned earlier, ERP is a system that integrates all enterprise resources such as marketing, procurement, personnel management, remuneration and production under the framework of accounting. It should be noted that under ERP, business activities are organically connected with accounting modules. More importantly, those modules should be recognized not individually, but as parts comprising a whole flow of accounting. This study has a limitation because it is a literature research that heavily relied on previous studies, publications and reports. This suggests the need to compare the efficiency of ERP education between before and after applying what this study proposed to improve that education. Also, it's needed to determine students' and professors' perceived effectiveness of current ERP education and compare and analyze the difference in that perception between the two groups.

• 한국ITS학회:학술대회논문집
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• 2004.11a
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• pp.264-269
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• 2004