• The Journal of Asian Finance, Economics and Business
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• 제9권10호
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• pp.85-96
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• 2022

CEO duality and its impact on firm performance represent one of the most contentious issues in both academia and business. This study, therefore, aims to examine the moderating role of CEO duality in the relationship between intellectual capital Efficiency (human, structural, relational, Capital Employed, and Innovation) and firm performance (earnings per share and Tobin's Q) among Jordanian companies. The study sample consists of services listed companies on Amman Stock Exchange. The study used panel data for the period 2014-2018 with a sample size of 230 observations. SPSS software was used to analyze the collected data. The regression results indicate a significant relationship between, IC and firm performance. When CEO Duality is incorporated into the model as a moderator, there is an increase in the R² by 7.9%. The findings from this study expand the theoretical underpinning of corporate governance research by identifying the performance implications of CEO duality within the Jordanian context. It also contributes significantly to the literature review about the current status of the practices taken in the intellectual capital components efficiency among companies listed on the Amman Stock Exchange. Findings from this study also provide contributions to the concerned policymakers such as the Ministry of Finance, Securities Commission, and Amman Stock Exchange in Jordan, to improve the current policies related to intellectual capital efficiency.

• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.541-552
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• 2021

The purpose of this research is to investigate the mediating role of performance information use in the relationship between result-oriented culture and organizational performance. The data were collected from chief accountants and managers working in public-sector organizations in Vietnam. The analysis was based on the 197 completed questionnaires by using Partial Least Squares Structural Equation Modeling (PLS-SEM). For the test research model and hypotheses, the supporting tool is SmartPLS 3 software. Research findings show that result-oriented culture is positively associated with organizational performance, and that performance information use is a mediating mechanism that explains how a result-oriented culture leads to higher performance in public organizations. The findings of this study suggest that the results-oriented culture, not only directly improves organizational performance, but also indirectly does so by the use of performance information. This study provides evidence for theoretical understanding of the impact of result-oriented culture on the performance of public-sector organizations through performance information use, and suggests practical implications for public organizations in applying result-oriented culture to foster using performance measurement and improve organizational performance. In order to achieve good performance, public-sector organizations need to create and spread result-oriented culture and enhance the use of performance information for decision-making.

• The Journal of Asian Finance, Economics and Business
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• 제9권9호
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• pp.93-104
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• 2022

This study aims to investigate the factors that contribute to the sustainable development of 334 Vietnamese construction and real estate companies listed on the Stock Exchange of Vietnam over a 5-year period from 2016 to 2020. By using regression analysis with the support of STATA software through examining the financial statements, which involves looking into crucial ratios including capital structure, profitability, firm size, accounts receivable management, and tangible assets investment, this study sheds light on whether these accounting indicators could help predict the construction and real estate companies growing potential in the future. Nevertheless, these ratios slightly contribute to the explanation of the change in revenue growth ratio, with a result of 1.6%, indicating that the value relevance of accounting information provides a modest and insignificant effect on investment decisions. This is understandable because the Vietnamese construction and real estate market still has many shortcomings in handling unexpected events, as well as the industry's peculiarities related to major capital sources from bank loans. Based on this study, governmental authorities and business executives should plan appropriate risk management policies and measures to contribute to the sustainable development of construction and real estate companies.

• 한국정보과학회:학술대회논문집
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• 한국정보과학회 2005년도 가을 학술발표논문집 Vol.32 No.2 (2)
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• pp.514-516
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• 2005

CBD(Component Based Development)는 장기간에 걸쳐 발전된 소프트웨어 개발의 한 형태이며, 이미 표준화되거나 공인되지 않았지만 실제로 모든 기업들은 컴포넌트를 나름대로 제작하거나 이미 잘 개발되어진 컴포넌트를 재사용하여 자체 프로젝트에 재활용하므로써 최소의 개발비로 표준화를 추구하는 한편 최대의 기능과 신속한 개발로 소프트웨어의 품질과 생산성 향상을 도모하고 있다. 본 논문에서는 레거시 시스템을 활용하여 컴포넌트로 되어 있지 않은 프로그램을 컴포넌트화 함은 물론 기존 애플리케이션에 존재하는 컴포넌트를 래핑하여 재사용 가능한 서비스를 생성, 재공하기 위한 CBD 기반의 회계처리 응용 시스템을 설계 및 구현한다. 제안된 회계처리 응용 시스템 APAS(Accounting Process Application System) 모델은 시스템 구축 개발 기간의 단축과 관리 및 유지보수를 쉽게 하여 업무의 효율성을 높이고, 레거시 시스템을 재활용하여 신규 개발시 우려되는 위험도를 낮추어 소프트웨어 생산성 제고 효과도 얻을 수 있다.

• 산업경영시스템학회지
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• 제21권47호
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• pp.277-288
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• 1998

In this paper, checking out a various problems in the accounting and the allocation of the common cost in the management of apartment in order to find out the right way of the management, I have tried to build a standard management system for the apartment and study the effect expected by the computerizing. To develop the software to computerize the management of the apartment, which is the main task of this paper, I have checked out a various problems and then computerized a standard system to better the unreliable management and somewhat doubtful accounting process and correct the inaccuracy in the allocation of the common cost.

• 품질경영학회지
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• 제27권2호
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• pp.263-276
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• 1999

In this paper, we consider the change request data collected from the system test of a large-scale telecommunication software and analyze the types and causes of failures. And we develop statistical models that incorporate a functional relation between the faults and some software metrics. To this end, we consider three possible regression models including a stepwise regression model and two nonlinear models. Three developed models are evaluated with respect to the predictive quality. We also discuss the advantage of proposed models and the application of our model to a new project.

• 한국정밀공학회:학술대회논문집
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• 한국정밀공학회 1994년도 추계학술대회 논문집
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• pp.455-459
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• 1994

One relay control implementation to the servo control systepm is contrlved mainly for the high power electric or electro hydraulic type drive system. Proposed SERME control is relay emulated software scheme accounting a reay producing maximum torque in both direction in the insufficient bandwidth control system. Possibillty is proposed mathematically prlor to emperical work out.

• Journal of Information Technology Applications and Management
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• 제12권2호
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• pp.79-106
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• 2005

This study, by adopting case study methodology, is focused on examining the present state and analyzing the cause of the digital divide, and suggesting policies for bridging the divide, specifically in view of SMEs. We have taken cases of manufacturing companies, visiting and interviewing 18 SMEs in 10 APEC member economies which show sharp difference in usage of ICT. In order to analyze the digital gap among SMEs, we used 5 variables that are composed of computer hardware, computer software, Internet, readiness of ICT, and performance of ICT adoption, while categorizing the cases into low and high tier based on the national ICT index. From a computer hardware perspective, the high tier (0.66) has almost double the number of PC’s per employee, compared with the low tiers (0.34). This gap can be explained by financial availability of low income and high tariff in the developing economies. In the computer software perspective, the SMEs in the low tier had some restrictive use of computer applications such as financial and accounting management and document management, while those in the high tier enjoyed more diversity in the use of applications such as inventory management, sales management, financial and accounting management, procurement management, CRM, and ERP. In view of the readiness of ICT, the difference in ICT infrastructure and financial status between the low and high tier was far wider than any other variables. As a result of ICT adoption, SMEs benefited in view of learning and growth, internal business processes, customer service, and financial affairs. To effectively bridge the digital divide between the low and high tier, actions such as setting up a secondary market of used computers among cooperating developed and developing countries, developing and diffusing good business applications, and building speedy, low-cost telecommunication infrastructures should be taken.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.455-464
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• 2020

As the millennials continue to mature and enter the workforce, it is important that employers understand what this generation expects from all aspects of their employment and leadership preferences in order to prepare them to be the next millennials leaders. The purpose of this research is to determine the generic attributes of the new millennial leaders in Malaysia. The survey is distributed among executives in the selected government-linked, multinational, and public-sector companies in Malaysia, with 237 (72%) of whom being millennials. Partial least square (PLS-SEM) via software SmartPLS 3.0 was applied to evaluate the measurement model and the structural model. Results from this study indicate that the attributes of the millennials leader are innovative (0.213), inspiration (0.128), and visionary (0.122). Thus, organization can focus on those attributes in preparing the millennials for being the next generation of leaders. This study offers important implications to researchers as well as practitioners, and highlights the leadership attributes that could help in enhancing millennials leadership. This study produces a new millennials leadership attributes model for millennials leaders in Malaysian companies; with millennials becoming the fastest-growing age groups in the organizations, this study will promote effective and efficient skills for the millennials.

• The Journal of Asian Finance, Economics and Business
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• 제7권5호
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• pp.51-60
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• 2020

The paper examines the characteristics and causes of the expectation gap of audit and assurance services. The paper has conducted three surveys with three target groups. In the first survey, participants are auditors, users of audit reports are subject in the second survey and in the third survey, and students major in auditing are selected. The content of the survey aims to find out the differences in perception of the survey participants on two issues: (i) responsibilities of auditors for detection frauds, errors, protection of the enterprise's assets and financial scandals, and (ii) the role of audit and auditors in making investment decisions and investor's belief. The research carried out survey from March to September 2019 with 165 responds. The collected data was processed by statistical software SPSS, version 23, and Mann-Whitney U test was used to analyze the results of the audit expectation gap between the auditor group and the users of audit report group and between the student group and users of audit report group. The results showed that there exists an expectation gap in the responsibility of auditors for detection of all frauds, errors and protection enterprise's assets. Recommendations include strengthening audit standards, penalizing bad practices and ensuring auditor's independence.