• Journal of Distribution Science
• /
• v.21 no.12
• /
• pp.71-81
• /
• 2023

Purpose: This research aims to analyze the influence of greed, opportunity, need, exposes on fraudulence financial reporting by using the distribution of political connections as a moderating variable. Research design, data, methodology: Using data collected from 180 respondents who were leaders involved in financial reports in state-owned companies and manufacturing companies in South Sulawesi, Indonesia. Data analysis using SEM PLS. Results: The results of this research show that greed, opportunity, need, exposes, political connections have a significant positive effect on fraudulence financial reporting. Political connection is able to moderate greed, need, exposes to fraudulence financial reporting. Furthermore, political connections are unable to moderate the opportunity for fraudulence financial reporting in company. Conclusion: Greed, opportunities, needs, exposes can influence someone to carry out financial fraud reporting in the company because of internal or external factors that cause someone to commit fraud. Every perpetrator of fraud should be subject to punishment or sanctions if proven to have committed fraud. Political connections can influence fraudulent financial reporting due to the potential for intervention and political pressure that can affect the integrity of financial reporting. Political connections are able to moderate greed, need, exposes against fraudulent financial reporting.

• Asia-Pacific Journal of Business
• /
• v.14 no.1
• /
• pp.411-426
• /
• 2023

Purpose - The purpose of this study was to explore and diagnose the characteristics and behavioural patterns of rural tourists after COVID-19 using decision tree analysis to classify and identify key segmentation groups. Design/methodology/approach - The CHAID algorithm was used as the analysis technique for the decision tree. The explanatory variables used in the analysis of each decision tree model were demographic variables and rural tourism usage behaviour and perception variables, and the target variables were the preferences of rural tourists' activities after COVID-19. From the Rural Tourism 2020 survey data, 614 samples with rural tourism experience were extracted and used in the analysis. Findings - The variables that significantly explained the preference for each type of rural tourism activity after COVID-19 were rural tourism safety perception, repeated visits to the region, rural tourism priority activity, rural tourism accommodation experience, gender, age group, marital status, occupation, and education level. Among them, rural tourism safety perception was the most important explanatory variable in each analysis model. Research implications or Originality - Overall, to promote rural tourism, it is necessary to enhance the safety image of rural tourism, strengthen loyalty programs for repeat visitors, and develop customized products that reflect the preferred trends of rural tourism.

• East Asian Journal of Business Economics (EAJBE)
• /
• v.8 no.1
• /
• pp.21-40
• /
• 2020

Purpose - The labor management department is an important area in charge of the labor-management relations that affects the competitiveness of the company. This study seeks to diagnose labor management education focusing on labor manager competency strengthening curriculum that is currently being conducted domestically and propose an educational model that can contribute to the labor manager competency development by researching improvement measures. Research design, data, and methodology - In this study, the first phase is a Delphi open form survey and 15 expert panels participated. The second phase had 31 expert panels participating and in the final IPA analysis, targeting 111 on-site subjects, it conducted a survey regarding desired level of current educational level and future education requirement. Results - A final 57 subjects regarding 11 items to increase the competency of the labor managers through the first and second Delphi survey was deduced through this study. To add, regarding the current education level and desired level that the current workers are thinking with respect to analysis results of the 57 subjects through the IPA analysis, an educational model could be deduced to increase competency of the labor managers based on the result. Conclusions - Thus far, research regarding labor management has been insufficient as it was defined as a subordinate role to human resources. This study reviews the role and competency of labor managers and presented an educational model to strengthen the capabilities of internal labor managers to re-illuminate the labor manager. However, this study is limited in terms of the diversity of the types of companies participating and the small number of panels. Better data can be produced if such parts are supplemented in the future.

• Journal of Fashion Business
• /
• v.27 no.1
• /
• pp.110-125
• /
• 2023

Virtual idol groups are a product of changes in cultural content and development of digital technology. The purpose of this study is to derive the characteristics of technical expression and fashion of virtual idol groups of Korean entertainment companies, and the significance of this study is to provide basic data for creating a new content business model for virtual idol groups. The research method of this study consisted of literature research and case analysis. Korean virtual idol groups 'K/DA', 'Aespa', and 'Eternity', which show the evolved business model of the entertainment industry through rapid advances in digital technology, were selected as the subject of case analysis for this study, and newspaper articles were searched by keywords and analyzed. As a result of the study, the technical expressions shown in Korean virtual idol groups were 'implementation of realistic content through interaction technology', 'delicate motion expression through motion capture technology', and 'convergence of information between the real world and virtual world through AR technology', 'provision of experience similar to reality by VR technology' and 'formation of cultural contents by Deep Real technology' were deriven. In addition, the characteristics of the Korean virtual guide idol group's fashion are 'marketing strategy through collaboration with fashion items', 'giving recognition as a digital fashion icon of real existence', 'creating a sensuous image as a fashion brand ambassador' and 'fashion style expression of the Z generation's sensibility'.

• Asia-Pacific Journal of Business
• /
• v.14 no.4
• /
• pp.1-21
• /
• 2023

Purpose - The study investigates the role of authenticity of B2B salespersons has on their consultative selling competence. The study also examines the mediating effect of customer orientation between the authenticity of B2B salespersons and their consultative selling competence, as well as the moderating role of trust in the buyer-seller exchange. Design/methodology/approach - This research utilized a covariance-based structural equation model technique. The study assessed the research model's moderation effects through a stepwise approach, which allowed for an examination of the moderating effect of trust in the buyer-seller relationship. Findings - As a result of structural equation analysis, this study found that the authenticity of B2B salespersons influences their consultative selling competence by mediating their customer orientation significantly. In addition, trust in the buyer-seller exchange plays a significant role as a moderating variable between customer orientation and competitive selling competence, but it is not significant as a moderating variable between the authenticity and customer orientation of B2B salespersons. Research implications or Originality - This research proposed the role of authenticity of the B2B salesperson as a key factor in the trust-based relationship and a key variable of consultative selling competence. The study has taken the research on the authenticity of the B2B salesperson one step further from the study of authenticity of the brand and the company's leadership.

• Journal of the Korean Operations Research and Management Science Society
• /
• v.24 no.4
• /
• pp.81-94
• /
• 1999

Organization change projects such as Business Process Redesign(BPR) have been implemented by many firms for enhancing their organizational performance. However, management is reluctant to initiate these projects due to enterprise-wide impact and steeper project cost than the traditional system development projects. Thus, there emerges a need to accurately assess the value of the redesigned organizational process for the successful implementation of BPR projects. The purpose of this study is to assess the value of process redesign in the point of resource utilization and allocation, and cycle time and cost reduction. The candidate process and the design alternatives are identified from organizational requirements analysis. The variables and their relations are defined to perform task activity analysis, bottleneck analysis, cycle cost analysis, and resource utilization analysis. A Case study of a manufacturing company indicates that the assessments method proposed in this study is a promising approach to identify the business alternative process that lead to the highest organizational performance.

• Journal of the Korea Safety Management & Science
• /
• v.17 no.1
• /
• pp.1-11
• /
• 2015

The efficient safety estimation for a business should analyze an accident data by considering every possible and potential factor. Thus, we consider several factors to build the safety estimation model to meet fairness and rationality. This paper present the yearly statistic data of accident from KOSHA analyze the data by industry, scale, year of service of a employee, age and other factors; build the safety estimation model for the business based on the accident report derived the analysis. The estimation model is established by the weights for accident type, degree, scale, industry, year of service, and age of the employee derived from ANP(Analytic Network Process).

• Journal of the Korea Safety Management & Science
• /
• v.12 no.2
• /
• pp.1-7
• /
• 2010

The efficient safety estimation for a business should analyze an accident data by considering every possible and potential factor. Thus, we consider several factors to build the safety estimation model to meet fairness and rationality. This paper present the yearly statistic data of accident from KOSHA analyze the data by industry, scale, year of service of a employee, age and other factors; build the safety estimation model for the business based on the accident report derived the analysis. The estimation model is established by the weights for accident type, degree, scale, industry, year of service, and age of the employee derived from AHP(Analytic Hierarchy Process).

• Journal of the Korea Fashion and Costume Design Association
• /
• v.21 no.1
• /
• pp.115-129
• /
• 2019

This study aimed to develop methods for technical design education that can be intimately connected to the industrial field. For this, technical design jobs performed in the fields of the domestic and foreign fashion industries and their required competences were examined, and educational methods based on constructivism were proposed. Korean fashion technical designers' works were identified, and then the fashion technical designer's responsibilities and qualifications were collected and analyzed from global employment sites. On the basis of the collection and analysis, hands-on staff members and education experts were interviewed about required competences for the actual business and possible suitable methods for education. The results of research showed that in the case of the US, job systems and relevant duties for technical designers were clearly defined by clothing brands, whereas in Korea, businesses were systematized around vendors, not brands, and as a result the businesses of technical package composition and specification proposals were not performed properly. This study organized the contents of technical design education into fit development and specification, the composition of technical design packages, the evaluation and approval of samples, fit schedule management and fitting, block pattern setting and pattern correction, sewing specifications appropriate for styles and materials, grading, technical terms, and production management. As for the technical design education models, the cognitive apprenticeship model, resource-based learning, the problem-based and anchored model, and the problem-based and resource-based models were proposed.

• The Research Journal of the Costume Culture
• /
• v.27 no.5
• /
• pp.415-432
• /
• 2019

The purpose of the present study was to generate a list of business ethics components according to business area for small and medium-sized fashion companies. Based on the literature review, 21 components of business ethics components were identified within five business areas. Ten CEOs(Chief Executive Officers) each participated in an in-depth interview, sharing ethical and unethical cases from their own businesses. Constant comparative analysis was used to generate important business ethics components from those cases. In results, important business ethics components for each business area are: 1) using human-friendly materials, strengthening sustainable technologies, using vegan materials, concerning safe process, and reducing waste in the material production and sourcing area, 2) enhancing an efficiency in design, developing recycle/reuse designs, avoiding to copy designs, and using messages for public interest in the product design area, 3) concerning fair-trade, reducing harmful substance, saving energy, and using ethical supply channels in the distribution and logistics area, 4) acquiring certifications, promoting consumer protection, avoiding exaggerative/false advertisements, and promoting social contributions in the management and marketing area, and 5) promoting workers' rights, complying with the law, and investing on employee educations in the labor management area. All of the ethical and unethical cases of the ten companies have involved aspects of the 21 components, thereby enhancing understandings on how each issue is being seriously considered and/or handled in the small and medium-sized fashion companies. Study findings may provide a basis for development of a research model for quantitative studies and/or educational programs related to business ethics in the fashion industry.