• Title/Summary/Keyword: 품질인식

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Information Content of Client importance, Firm's Ownership Structure and Audit Quality (고객중요성, 기업소유구조와 감사품질의 정보효과)

  • Choi, Mi-Hwa
    • Management & Information Systems Review
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    • v.31 no.1
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    • pp.221-246
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    • 2012
  • The study examines the effects that non-audit service and firm's ownership structure might have on the value relevance directly or indirectly. This investigation is based on prior research which suggests that the audit firms' non-audit services is likely to adversely affect investors' perceptions of the credibility of financial reporting and that corporate governance are likely to mitigate the adverse this kind of non-audit services effects. The sample consists of non-banking firms listed on the Korea Exchange that reported annual financial statements over the period from 2004 to 2008. In the setting, stock returns as proxy for capital market response, auditor quality(measured as the discretionary accruals) is endogenously determined. This study employs a structural equation model to take into account the endogenous variables under study. The analysis influences through the path analysis that ownership structure suppress the market response through audit quality and also the non-audit service have influence on the market response through audit quality. The results of this study contribute to the literature in the following ways. First, this provides direct evidence that there is a negative association between audit firms' client importance and the value relevance. Second, the findings that the negative association is attenuated for audit quality support the findings of prior studies which present that corporate governance provide higher credibility of financial reports.

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The Impact of Digital Medium Quality on Learning Satisfaction, Sustainable Use Intention: Application Scheme of OSMU based on the Korean Classical Literature in grandculture.net (디지털 매체품질이 학습만족과 지속이용의도에 미치는 영향 : 고전문학의 원소스 멀티유즈(OSMU) 활성화를 위해 향토문화전자대전 사이트를 중심으로)

  • Hyun, Young-Ran;Chung, So-Yeon
    • The Journal of the Korea Contents Association
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    • v.16 no.11
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    • pp.1-10
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    • 2016
  • This paper focus on the digital media quality of one source multi-use for the vitalization of Korean classical literature. This paper examines the structural relationship between the quality of digital media and learning satisfaction/sustainable use intention through digital media. For this we used the case of The 'Encyclopedia of Korean Local Culture(www.grandculture.net)'. Thus we conducted a survey of 418 high school students attending a classical literature class which used the local culture DB. The result of this study demonstrates that quality of media content and media service quality affect the learning satisfaction even if media system quality does not affect the learning satisfaction. Learning satisfaction affect strongly. The result of multi regression showed that system quality increased the learning satisfaction in the high group, but system quality did not effect the learning satisfaction in the low group. These results indicate that if system quality is enhanced, learning satisfaction will be slightly increased, and if quality of contents and services is enhanced, learning satisfaction will be strongly increased.

The Research of Service Quality and Consumer Satisfaction follows in Resort Consumer class (리조트 고객유형에 따른 서비스품질과 고객만족에 관한 연구)

  • Lee, Yk-Soo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.10 no.12
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    • pp.3782-3787
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    • 2009
  • The purpose of this study is to service quality and customer satisfactory perception gap and service quality affect customer satisfactorily and this leads and there is the goal the fundamental data of resort marketing strategic establishment provides. As a result of factor analysis, customer quality was a difference to customer satisfactory recognition, the service quality was analyzed with the fact that affects customer satisfactorily. This study which sees with the scholastic questionable matter which analyzes the customer satisfaction of the resort market which had become maturity provided fundamental information a together for new marketing strategic establishment in the resort marketing person in charge.

A Study on the Perceived Service Quality According to the Characteristics of Beauty Salons and Customer Demographics (미용실 특성 및 인구 통계적 특성에 따른 미용실 서비스 품질에 대한 인식 차이)

  • Lee, Ok-Kuy;Kim, Jung-Sook
    • Journal of the Korea Fashion and Costume Design Association
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    • v.14 no.4
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    • pp.17-27
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    • 2012
  • The purpose of this study is to analyze the perceived service quality according to the characteristics of beauty salons and customer demographics. 343 customers were surveyed in the areas of university campuses, central district and residential areas of Cheongju. The questionnaire consisted of the characteristics of beauty salons and customer demographics, and items to evaluate the service quality. Confirmatory factor analysis, t test, ANOVA and descriptive statistical analysis were used to analyze the data. The results were as follows; First, the preference for the number of designer in the beauty salon were differed by sex, age and occupation. Women, college and graduate students preferred the salons with over seven designers. The customers over forty years old used smaller beauty salon. Second, Female perceived higher service quality in all respects such as technique, kindness and convenience of reservation than male did. There were no difference in age groups and occupations. Third, nationally franchised shop which located in downtown with more than 20 designers were highly evaluated in view of service quality.

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Present State Analysis of Customers' Effect in Power Distribution System by Momentary Voltage Variation (배전계통의 순시전압변동에 의한 수용가측 영향의 현황 분석)

  • 김재철;윤상윤;오정환;임성정
    • Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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    • v.12 no.4
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    • pp.37-46
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    • 1998
  • This paper analyzes the present state of customers' effect in distribution system by momentary voltage variation. Customers are becoming increasingly concerned about the quality of electric power. Most of all, the voltage magnitude quality is very important because it can have a direct effect on customers. Especially, according to the development of automatic process, momentary voltage variations result in the shutdown of sensitive loads such as electronic equipment, computer and magnetic contactor, and so on. To analyze the shutdown rate of customers' equipments by the momentary voltage variation, we present the CVEMA curve and he cumulative CVEA curve of each load type through the experiment for the customers' sensitive equipments. Also, we have surveyed customers' opinion by the questionnaire as "Survey of Power Quality" an then the results are reported.

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Development of e-Learning Platform based on Linux -e-Learning Contents Design Module with ISD Model- (리눅스 기반 인터넷 원격 교육 시스템 개발 - ISD Model 지원 교육용 컨텐츠 설계 모듈 -)

  • 성평식;박춘원
    • Proceedings of the Korea Society for Industrial Systems Conference
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    • 2001.05a
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    • pp.165-183
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    • 2001
  • 지난해부터 인터넷 분야에서 가장 확실한 수익 모델을 갖춘 사업 분야로 e-Learning 분야가 손꼽히면서 많은 온라인 교육 서비스가 우후죽순처럼 등장해 이미 1,000여 개의 서비스가 각축을 벌이고 있다. 그러나 e-Learning은 무엇보다도 학습용 컨텐츠의 품질이 그 성패를 좌우한다 할 때 한국의 온라인 학습 컨텐츠의 품질은 부실하기 이를 데 없다는 게 중론이다. 이는 S/W 공학에서 S/W 품질 보장을 위해 개발 방법론이 중요한 것으로 인식되는 것과 이를 지원하기 위한 Method II등 여러 도구들이 보급되고 있는데 비해 학습 컨텐츠는 그 중요도와 개발이 복잡하고 정교함이 요구됨에도 불구하고 개발 방법론에 대한 인식과 개발방법론을 지원하기 위한 도구가 없음에 기인하는바 크다 할 수 있겠다. 아직까지 국내에서는 MacroMedia Director나 ToolBook, Authorware등 일반적인 저작 도구나 웹 기반의 컨텐츠를 제작하는 Dreamweaver등의 HTML Editor만 있으면 컨텐츠가 만들어 질 수 있는 것으로 착각하고 있는 경우가 많다. 교육 학습용 컨텐츠의 개발 주기를 살펴보면 요구 분석->교수 설계->저작->평가->배포의 단계를 거치게 되는데 이때 학습 컨텐츠의 품질은 사실 요구 분석과 교수 설계 단계에서 결정되게 되며 이 학습 컨텐츠의 품질을 결정하는 단계에서는 IT 분야 지식보다는 오히려 교육 공학적 지식이 더욱 요구된다. 그러나 현실적으로 이 단계의 절차적 복잡성과 전문성으로 인해 거의 대부분의 학습 컨텐츠들이 제대로 개발 주기를 거치지 못하고 검증되지 않은 스토리 보드에 의한 저작 단계로 바로 돌입하고 있는 것이 한국의 실정이라 하겠다. 따라서 본 프로젝트에 의해 개발 된 교수 설계 도구는 교육/학습 컨텐츠의 품질 보증을 위한 방법론인 교육 공학의 체제적 교수 설계 이론 Model (Instructional System Design Model), 특히 그 중에서도 이 분야의 사실상의 표준 이론(de facto standard)인 Dick & Carey 교수와 Gagne 교수의 인지주의 ISD Model을 기반으로 정교한 교수 설계와 코스 맵 설계를 가능하게 함으로써 학습 컨텐츠의 품질 보증 활동을 지원 할 수 있는 도구로 개발하였다. 특히 Linux 기반에서 PHP로 개발 함으로써 Platform에 구애받지 않은 사용 환경을 구현 하였으며 향후 많은 e-Learning Platform에 교수 설계 모듈로 장착 함으로써 기존의 e-Learning Platform들의 가치를 높일 수 있는 계기가 될 것으로 생각한다.

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A Study on the Service Quality Evaluation of Children's Libraries Using LibQUAL+ (LibQUAL+를 적용한 어린이도서관 서비스 품질 평가에 관한 연구)

  • Seong, EunHye;Kim, Soojung
    • Journal of the Korean Society for information Management
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    • v.32 no.4
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    • pp.29-53
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    • 2015
  • This study aims to measure the service quality of children's libraries using LibQUAL+ and to analyze the effect of service quality on users' satisfaction. To do that, a survey was conducted with 210 users in three children's libraries located in J city. In three service quality dimensions - 'Affect of Service', 'Information Control', and 'Library as Place' - the users' perceived service level was less than the minimum service level, which implies that the current services should be improved immediately. It was also found that 'Affect of Service' and 'Library as Place' influenced the users' satisfaction. Based on the statistical results and the content analysis of the users' comments about the library services, this study suggests recommendations for improving library services in the children's libraries.

Assessment of Quality Assurance in the Lifting and Assembly Phase of Modular Construction: An Importance-Performance Analysis Approach (중요도-성취도 분석을 이용한 모듈러 건축프로젝트 현장설치 및 양중 단계의 품질 관리방안에 관한 연구)

  • Lee, Jeong-Hoon
    • Journal of the Korea Institute of Building Construction
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    • v.23 no.5
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    • pp.595-605
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    • 2023
  • With the escalating prevalence of modular construction projects, there is a concurrent surge in scholarly and industrial intrigue in this domain, leading to a broadened spectrum of its applications. Modular construction, inherently facilitated by controlled factory settings, boasts the capability to consistently deliver edifices of superior quality. To optimize this advantage, the judicious integration of quality assurance methodologies during the site-specific phases of lifting and assembly is non-negotiable. This research embarked on a survey directed at project stakeholders, aiming to gauge the perceived significance and efficaciousness of prevailing quality preservation and oversight protocols during the aforementioned site stages, subsequently employing the Importance-Performance Analysis(IPA) for data interpretation. The findings elucidated that, while a majority of quality assurance procedures were adeptly executed, perceptual disparities existed among stakeholders regarding certain aspects, prompting recommendations for enhancement. This investigative endeavor lays a foundation, aiding future studies in amplifying the quality assurance cognizance among professionals during modular construction's site-assembly phase.

공구산업의 B2B 시범사업 추진방향

  • 강명수
    • Proceedings of the CALSEC Conference
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    • 2001.08a
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    • pp.71-85
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    • 2001
  • ㆍ공구산업의 세계시장은 미국, 일본, 독일 등 선진국에 의해 주도도어 있으며 한국은 뒤를 이어 2차 선진국 군의 제품에 합류하기 위한 기술개발을 하고 있음. ㆍ 표준화 및 신기술 공동 개발 등 국내업체들의 협력체제가 필요한 상황 ㆍ 제품의 기술 수준은 선진국의 90∼98%이며, 아시아의 경쟁국가들에 비해 우월함. ㆍ 소재 열처리, 설계, 원료배합, 소결, 정밀가공 등의 기술에서 아직 부족한 실정ㆍ 해외에서 품질 경쟁력보다 가격 경쟁력 위주의 마케팅 활동으로 품질에 비해 적정한 가격을 받지 못함. ㆍ 제품 홍보가 미흡하여 한국산 제품이 저가 저 품질로 인식되고 있음. ㆍ 제조 및 유통원가 상승으로 국제 경쟁력 점차 악화 (중략)

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A Study on the Fingerprint Identification Algorithm Using Improved Preprocessing (개선된 전처리 과정을 통한 지문인식 알고리즘에 관한 연구)

  • 신의재;조성원
    • Proceedings of the Korean Institute of Intelligent Systems Conference
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    • 2001.05a
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    • pp.246-249
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    • 2001
  • 본 연구는 온라인 지문 인식 기법의 속도 향상을 주목적으로 하여 기존의 지문 인식 기법과 비교하여 개선된 전처리 방법을 이용하여 적은 계산량으로 보다 높은 정확도를 확보하여 궁극적으로 지문 인식 및 대조 시스템이 적합한 특징점 추출 알고리즘 개발을 목적으로 한다. 먼저 방향성이미지에서 방향성추출에서는 4$\times$4화소를 하나의 Block으로 나눈 후, 3$\times$3의 Sobel 연산자를 이용하였고, 이 방향성 정보를 이용하여 지문영상의 품질 측정과 배경 분리를 하였으며, 또한 부분 영역간의 밝기 차이 등으로 발생하는 오류를 최소화하기 위하여 이진화 수행 과정에서 가장 애로점인 임계치(threshold value) 설정을 지문의 대상 영역의 밝기 등에 적응하여 스스로 변하도록 할 수 있게 Slit sum의 방법을 응용한 적응 이진화를 하였다. 세선화와 특징점 추출에서는 VHN(Vertical & horizontal Number)값을 이용하여 보정(Interpolation)효과를 주어 오류특징점을 배제하고, 자동 지문 인식 시스템의 인식성능을 향상시켰다.

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