• The Journal of Asian Finance, Economics and Business
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• 제7권4호
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• pp.41-50
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• 2020

The paper aims to investigate auditors, auditing firms and other external factors that affect quality of information technology audit in Vietnam. We conducted 2 types of data collections including direct and on survey. For direct survey, we sent directly to auditors at the training classes organized by State Securities Exchanges Commission. An online survey was established and Google doc link was provided to the Big4 and non-Big4 auditors. We received 138 survey responses in that 90 auditors came from Big4 and 48 auditors from non-Big4 firms. The data are analyzed using a factor analysis and compare means approaches to illustrate the potential IT audit quality factors and identify differences between two groups of auditors. The results show that independence and accounting knowledge and audit skills are the most important factors. And since external auditors perform many assurance services, the independence is critical. The result also shows that the auditors need to have enough competent and professional skills when conducting an audit, especially within an IT environment that requires high quality. The findings suggest a similar pattern of two groups in the context of Vietnam and some factors of auditors and auditing firms appear to have a statistically significant impact on quality of IT audit.

• 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.

• 경영과학
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• 제32권2호
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• pp.79-89
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• 2015

The firms with OHSAS (Occupational Health and Safety Management System) registration should be audited every six months and they have to be reregistered every three years by a third party. In our article audit data were collected from the audit processes of fifty four firms that OHSAS 18001:2007 was implemented and audited by LRQA (Lloyd's Register Quality Assurance). Fifty four firms are largely classified as four categories: civil engineering and construction industry, metal and heavy industry, chemical industry, and other industries including electric, electronic, food, and services. Especially the minor conformity data are analyzed by statistical methods to find out the relationship between four categories of 54 firms and the average number of minor nonconformities. The most frequently appeared minor nonconformities among sub-requirements of OHSAS 18001:2007 are investigated and the reasons for minor nonconformities are specifically explained. The average number of minor nonconformities of firms before and after OHSAS 18001:2007 registration are compared to understand the maturity of OHSAS implementation. Some comments and suggestions are provided for OHSAS to be effectively implemented to the firms if revision is necessary.

• 보건행정학회지
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• 제13권4호
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• pp.28-47
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• 2003

The purpose of this study was to assess the user's satisfaction of health care service in public health centers in Busan. The study respondents were 212, those who visited health centers for health care service. Data were collected in July 2002 by using SERVQUAL(comprehensive service quality measurement scale) and 3 open questions for more details about service satisfaction and the needs for health care service. SERVQUAL has 5 dimensions； tangibles, reliability, responsiveness, assurance and empathy. The results were as follows ： 1. The users reported more satisfaction at 'just service cost', 'convenient service procedure' and 'clean physical environment' at SERVQUAL. Among them the highest rated item was 'service cost'. And the less satisfaction items were 'understanding and individual concerns about service users', 'medical equipment' and 'health center facilities'. 2. There were no statistical differences by general characteristics except for the kind of services rendered. Those who visited for physical examinations and laboratory tests reported lower satisfaction than any other groups. 3. At the open questions, the respondents expressed that they were satisfied with the low service cost, kindness of employee and clean environment. But they criticized the old facilities and worn medical equipment, in addition to the less than kind attitudes. These strengths and weaknesses of health center's service could be applied for planning of customer­centered health care service.

• 산경연구논집
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• 제7권4호
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• pp.17-31
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• 2016

Purpose - The purpose of this study is to discuss problems and propose the direction of the current international university placement program in the country by deriving the concept of and developing questionnaires for 'service satisfaction'. Research design, data, and methodology -The SERVQUAL scale was used to measure the quality of services. In this study reliability, empathy, and assurance are used to measure the quality of the international university placement system, considering the characteristics of the education environment. The survey data is based on responses from 280 students who either have completed the international university placement system and currently studying abroad, or are studying the domestic part of the program. Cronbach's Alpha value was calculated. To verify the hypothesis, the multiple regression analysis was conducted. Results - According to the study, the satisfaction rate of the domestic learning process is heavily relied on reliability and empathy; particularly empathy on the curriculum of the international placement program. The study also found that to make students to feel a high sense of achievement, the satisfaction rate is a priority which should be improved. Conclusions - The results from the analysis of the hypothesis shows that the satisfaction rate of students who are taking the domestic part of the international university placement program should be increased.

• 유통과학연구
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• 제18권8호
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• pp.89-102
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• 2020

Purpose: Our purpose in this study is to compare the SERVQUAL, SERVPERF, and non-difference score measures and to find out which one is better for measuring the service quality of the multiplex cinema service. We also aim to analyze the structural relationships between service quality, customer satisfaction and customer loyalty. Methodology: For the study, we collected data from respondents who have used the multiplex cinema services and conducted an empirical test. SPSS 18.0 was used for descriptive frequency analysis, reliability analysis, and multiple regression analysis, AMOS 18.0 was used for structural equation modeling analysis of causal relationships among variables introduced in research hypotheses. Results: The main results of this study are as follows. First, we found that the non-difference score measure provided a much better model than did other service-measuring models (SERVQUAL, SERVPERF) in Korean and Chinese multiplex cinema. Second, two service-quality factors (Korea-tangibles and assurance vs. China-tangibles and empathy) between the multiplex cinema service quality factors significantly influenced customer satisfaction, which had a significant effect on customer loyalty in Korean and Chinese multiplex cinema. Conclusions: Based on the results, the authors discuss the implications and limitations of this study and future research directions at the end of the paper.

• 한국항만경제학회지
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• 제21권3호
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• pp.259-270
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• 2005

This study applies the Analytic Hierarchy Process (AHP) to evaluate service quality of Third-Party Logistics (3PL) providers. For this, 3PL service quality is conceptualized and measured using SERVQUAL's five dimensions such as tangibles, reliability, responsiveness, assurance and empathy. Then, the AHP method is applied to determining the relative importance of five service quality dimensions and eventually selecting the best 3PL provider. Finally, this study conducts an empirical case study on four companies providing 3PL services in Korea to demonstrate the basic idea suggested in this paper. The results obtained in the present study indicate that responsiveness to customers is the most important factor perceived by 3PL customers and 3PL C is the best 3PL provider according to the overall service quality scores. In contrast to some previous researches, this study examined issues of service quality from the perspective of 3PL customers as opposed to the perspective of 3PL providers. In order for this study to be more complete, future research is needed in establishing a set of metrics to quantify each dimension of 3PL service quality proposed.

• 한국중재학회지:중재연구
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• 제22권1호
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• pp.43-63
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• 2012

Media ADR is currently emerging as one of successful cases in South Korea while environmental ADR was known not to satisfy both defendants and offenders. Thus, this paper is intended to present proper remedies for typical compensation schemes of environmental ADR by comparing the two ADRs regarding legal reservation of compensation clause. It was found that the media ADR helped clients achieve a more fast and easy dispute resolution by providing compensation standards based on various categories such as types and scopes of compensation. However, the compensation scheme of environmental ADR brought out public complaints and inadequate services due to inconsistency and instability in terms of legal reservation. The results indicate that the compensation clause based on the reservation of laws in media ADR could be used not only as a checklist to confirm limitations of environmental ADR, but also as realistic evidences to adjust the compensation standard systematically that is under development and requires remodelling. As a result, the research findings have opened the new possibilities of "the quality assurance of environmental ADR based on the domestic legislation", proposed as an initial aim of this paper.

• 인터넷정보학회논문지
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• 제10권2호
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• pp.161-169
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• 2009

최근 무선 센서 네트워크를 기반으로 한 CCTV 동영상, 이미지 캡처 정보, 음향 정보 등의 멀티미디어 데이터 전송 서비스의 요구가 증대됨에 따라 무선 멀티미디어 센서 네트워크의 실현 가능성이 현실화 되고 있다. WMSN(Wireless Multimedia Sensor Network) 에서 멀티미디어 정보를 전송하기 위해서는 다양한 서비스별로 차별화된 서비스 품질 보장이 매우 중요하다. 본 논문은 지연에 대한 차별화된 서비스 품질을 제공할 수 있는 DSMAC 기반 개선된 MAC 프로토콜을 제안한다. 제안된 프로토콜은 버퍼의 점유율에 따라 특정 노드 간에 적응적으로 duty cycle를 변경함으로써 에너지 소모를 크게 증대시키지 않고 지연을 줄일 수 있다. 시뮬레이션 방법에 의해 성능 분석한 결과, 제안한 프로토콜이 기존의 S-MAC, DSMAC 프로토콜에 향상된 성능을 나타내었다.

• 여성건강간호학회지
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• 제25권4호
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• pp.459-473
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• 2019

Purpose: The purpose of the study was to identify to identify the nursing needs and stress levels among spouses of women hospitalized with preterm labor, and to determine factors influencing spousal stress. Methods: Data were collected from 95 spouses of hospitalized pregnant women due to preterm labor at a hospital in Gyeonggi province from June to December of 2016. The data were analyzed by descriptive statistics, t-test, ANOVA, Pearson's correlation coefficient, and multiple linear regression. Results: The mean score of spouses' nursing needs was 3.06±0.42 and stress was 1.85±0.44 out of 4.00. The highest score of nursing needs was 3.37±0.51 in assurance and the highest score for stress was 2.26±0.72 for patient's illness and prognosis. There was a significant positive correlation between stress in spouse and nursing needs (p=.004). Stress was explained by nursing needs (β=.28) and hospitalization days (β=.21). Conclusions: The results of this study suggest that appropriate nursing interventions are required to address the nursing needs at the beginning of hospitalization and to reduce the stress among spouses of hospitalized pregnant women diagnosed with preterm labor.