• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.927-939
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• 2020

This study aims at investigating the effects of internal control effectiveness on business survival of food businesses in Thailand through the mediators of productivity improvement and value creation. In this study, 155 food businesses in Thailand are the samples of the study. The results show that internal control effectiveness has a significant influence on productivity improvement and business survival. Productivity improvement critically affects value creation and business survival while value creation is an important determinant of business survival. However, internal control effectiveness has no relationship with value creation. Also, productivity improvement explicitly mediates the internal control effectiveness-business survival relationships. In summary, internal control effectiveness can enhance firms' sustainable competitive advantage, superior performance and long-term survival. Firms need to focus on internal control effectiveness through investing their assets and resources and utilizing their abilities, competencies and capabilities in order to continuously develop and improve their appropriate concepts and characteristics in an organization. Better internal control effectiveness definitely leads to more long-term survival. To generalize the research results, future research needs to collect data from other businesses and industries. Increased response rate of the study is important for future research to verify and confirm the research results.

• East Asian Journal of Business Economics (EAJBE)
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• v.11 no.1
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• pp.21-30
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• 2023

Purpose - The purpose of this study is to analyze the factors that influence Korean adults to acquire accounting knowledge. This study, which analyzes the characteristics of accounting knowledge of the general public, is expected to be used as basic data for the development of accounting curricula and education programs necessary for liberal arts courses and individual investor education in the future. Research design, data, and methodology -In this study, correct answer rates in the Economics and Business Literacy Test were analyzed across two rounds of tests. This study have the accounting scores of the applicants as a dependent variable and it aims to estimate key factors that affect accounting scores. Result - The results of regression analysis for individual variables that both the scores from the business administration and the economics, which were estimated to affect accounting performance, were found to have a positive effect. The results of the analysis of the relationship between major and accounting scores showed that the scores of all other majors were lower than those who majored in business. Conclusion - The results of this study suggest several implications in lecturing accounting as a basic or principle. Acquiring basic knowledge in economics and business administration was found to play an important role in understanding accounting ideas, indicating that such activities would be helpful when lecturing on accounting.

• Journal of the Korean Operations Research and Management Science Society
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• v.28 no.3
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• pp.103-122
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• 2003

This research shows that as the use of IT spreads, the Investments of IT must be accompanied by the innovation of the business process of an organization to increase productivity. It examines closely to the relations between these by presenting a theoretical formula, with related-theories at the basis, that shows the characteristics of IT Infrastructure and heightens the results of organization. In previous researches, various results co-exist in presenting the direct relativeness between IT Infrastructure and results of organization. But in this research, a parameter called business process has been included making it possible to analyze even the indirect effects to the results of organization. Also, the difference and relativity between the IT Infrastructure and business process groups according to the company environment factor has been proved.

• Proceedings of the Korea Society for Industrial Systems Conference
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• 2007.02a
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• pp.209-212
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• 2007

A very detail instruction of a m-Business application case for small scale company is given. Two results are proved. The one is that m-business application can reduce system building and maintaining fee. The other is that m-business application should running on the mobile machine with caching some application data on it.

• Journal of Fashion Business
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• v.14 no.1
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• pp.1-10
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• 2010

The purposes of this study were to examine effects of individual's ethics on corporation ethics and corporation ethics management and perception for corporation ethics management innovation system, and to compare consumers' and entrepreneurs' perceptions toward innovation system for ethics management in fashion industry. The subject used for this study were 260 subjects (117 consumer and 143 entrepreneurs). For data analysis, descriptive statistics, Pearson's correlations, Cronbach's alpha, regression, and t-test were used. As the results, first, ethic values on idealism and machiavellism significantly influenced on the business ethics. Business ethics also affected on business ethics management. In addition, business ethics management influenced on perception for ethics management innovation system. Finally, there were significant differences between consumers and entrepeneurs on perceptions toward innovation system for ethics management. Based on these results, prevention marketing strategies of counterfeit goods would be provided.

• Journal of Korean Society for Quality Management
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• v.43 no.2
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• pp.151-168
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• 2015

Purpose: The purpose of this study was to investigate the effect of the innovation performance through business innovation activities by small and medium size company as well as to test the moderating effects on the innovation techniques'understanding and conformance. Methods: The data for the empirical analysis was collected from 132 companies mainly located in Jeolla and Gyeonggi Province. Cronbach's alpha factor analysis, multiple regression analysis and hierarchical multiple regression were used for statistical methods. Results: The Statistical analysis results show that innovation performance through business innovation techniques and activities was effected by CEO leadership, company capability and training for employees. Conclusion: Through this study we tried to give some suggestions for improving innovation performance through business innovation activities for the small and medium size company.

• 한국정보디스플레이학회:학술대회논문집
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• 2007.08a
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• pp.413-416
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• 2007

Motion-estimation/motion-compensation (ME/MC) provides superior motion picture quality but its huge computation load results in high cost. Impulsive driving is a cost-effective solution but it suffers from large flicker and brightness loss. Motion compensated impulsive driving technology has been developed to achieve high motion picture quality in a cost-effective implementation by combining ME/MC and impulsive driving. The key idea is to apply ME/MC or impulsive driving selectively according to the motion vector distribution of the incoming image sequence. In this paper, the description of the algorithm and the experimental results are provided.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.14 no.6
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• pp.45-57
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• 2019

In this research, research on factors affecting business results of small business people has been advanced, but the management relationship for small business people is the influence relationship between characteristics of individual's propensity and market environment and business results. Analysis and research of the role of regulation on the judgment that it is necessary to verify and present the lack of reality through the study. Therefore, a questionnaire survey was conducted for small businessmen in Seoul, Gyeonggi-do, etc., and the final 368 copies were collected and analyzed using the method of hierarchical regression analysis. As a result of empirical analysis, business education satisfaction had a statistically significant positive (+) influence on business performance. In two stages, as a result of additionally introducing the interaction between the achievement center of the center of gravity and the satisfaction level of management education, the achievement desire and the satisfaction level of management education have a positive (+) effect in which management results are noted. And the interaction term also has a significant effect. The satisfaction of management education to help the market attractiveness of the market environment characteristics all had a positive (+) effect that kept in mind the management results. In two stages, as a result of additionally introducing the interaction between management education satisfaction that helps the attractiveness of the center of gravity market, it has a positive (+) effect that takes business results into consideration, and the interaction term is also significant It has been found that the Through these studies, the business results of small businessmen are identified as significant influencing factors through the adjustment effect of management education satisfaction, in order to secure its competitiveness within a fierce competitive environment, Its importance can be very great.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.83-90
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• 2019

The purpose of this study is to test the effect of business strategy on valuation error. Business strategy includes managerial decision making and managerial tendency. In previous research, there is a negative relationship between business strategy and accounting quality. In this study, we try to confirm whether strategy tendencies affected valuation errors. In order to confirm empirically between business strategy and overvaluation, we use 8,117 firms that between 2006 and 2017 and listed in KSE and KOSDAQ. We calculated business strategy which is introduced by Bentley, Omer, and Sharp (2013). We also used the overvaluation method introduced in Rhodes-Kropf, Robinson, and Viswanathan (2005). The results show that the more the leading business strategy is, the greater the value error becomes. In the case of dividing into leading and defensive companies, the lead firms showed a significant positive correlation with the valuation errors, while the defensive firms showed the negative relationship with overvaluation. This study examined the business strategy and the overvaluation. we confirmed whether the management strategy deepens the evaluation error caused by the firm characteristics. The results are meaningful that we extended the study on the quality of financial reporting of leading strategic firms.

• Asian Journal of Business Environment
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• v.7 no.4
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• pp.17-25
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• 2017

Purpose - The purpose of this study is to present a framework for determining the most appropriate business model for e-learning. Research design, data, and methodology - The Electronics Branch of Azad University has been elected as a case study in this research. This study conducted using a descriptive method. The information was obtained using interviews with experts including managers, faculty and students at the Electronics Branch of Azad University. Results - Three service-product system (product oriented system, use an oriented and result oriented system) approaches determined a framework for the formation of a portfolio. This portfolio is including three types of e-learning business models. Examining the relevant characteristics, correspondence of behaviorism learning theory with a product-oriented approach, correspondence of cognitivism theory with a user-oriented approach and in finally match correspondence of constructivist learning theory with a results-oriented approach which is evident. Conclusions - After reviewing the literature on the fields of e-learning, business model and product - service systems, we have achieved three types of e-learning business models. Then the variables in any of the business models were defined by using business model canvas tool and thus a portfolio consisting of three types of e-learning business model canvas was obtained.