• The Journal of Asian Finance, Economics and Business
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• 제10권1호
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• pp.209-221
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• 2023

A significant body of prior research on performance management systems (PMSs) either explains the components and the design of the systems or investigates the link between particular system/s and organizational functions, capabilities, or performance. In contrast, this study investigates the comprehensive use of PMSs and relates them to corporate financial and non-financial performance. Further, this study examines whether the association between PMSs and performance varies between industries or is moderated by the size of the company. Data was collected using a questionnaire that was sent to companies from different industries operating in Riyadh province, where the most important businesses in Saudi Arabia are located. A total of 152 usable responses were received. The results of this study revealed that companies use a variety of PMSs at a balanced level. The extent of each category of PMS use is associated with the extent of other PMS categories' use. However, the larger the company, the more PMSs it uses. Importantly, the results showed a positive and significant association between PMSs' extent of use and both financial and non-financial performance. This association was minimally moderated by the company size and industry for specific categories of PMSs and performance.

• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.219-228
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• 2022

High-profile corporate crises have sparked a surge in interest in corporate governance (CG) and corporate reputation (CR). Company governance issues in many companies contribute to corporate failures and a bad reputation. Transparency is the glue that holds any group or organization together while also connecting it to a coalition of key stakeholders. This research focuses on how corporate governance factors (such as board independence, board size, board meetings, and board gender) and company characteristics affect the reputation of Malaysian public listed companies (PLCs). Many studies have looked into the characteristics of corporate governance in Malaysian businesses. However, none of the research has explored this issue using the new reputation measurement. A sample of the 100 largest companies listed on Bursa Malaysia based on their market capitalization for the year ended 2018 was selected. A new measurement, the disclosure index, was created and used to analyze reputation disclosure in the annual report of a corporation. The independent director, board size, and board meeting were statistically significant and associated with the level of reputation disclosure, according to the findings of this study. The results suggest that company directors prioritize good governance and management quality to boost their firm's reputation and acquire a competitive edge.

• Animal Bioscience
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• 제34권6호
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• pp.1061-1069
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• 2021

Objective: This study was conducted to evaluate the effects of feed processing and particle size on growth performance, nutrient digestibility, carcass characteristics, and gastric health in growing-finishing pigs. Methods: A total of 360 growing pigs (22.64±0.014 kg initial body weight [BW]) were allocated to 1 of 6 treatments with 6 replicates by BW and sex, and 10 pigs were housed in one pen in a randomized complete block design. The BW and feed intake were recorded to calculate growth performance. For the digestibility trial, a total of 24 barrows with an initial BW of 33.65±0.372 kg were split into 6 treatments with a completely randomized design. Dietary treatments were designed by a 2×3 factorial arrangement of treatments based on two main factors, particle size (600, 750, 900 ㎛) and feed form (mash and pellet) of diet. Experimental diets were formulated to contain the requirements of the NRC (2012). Results: The BW and average daily gain were not changed by dietary treatments, and the feed intake of finishing pigs (wks 6 to 12) was increased when the pigs were fed a mash diet (p<0.05). For the overall period, the feed efficiency of pigs was improved with the pellet diet (p<0.01) and reduced particle size (p<0.05). The pellet diet had effects on increasing crude fat digestibility (p<0.01) relative to a mash diet, but there was no considerable change in dry matter and crude protein digestibilities by dietary treatments. In the evaluation of gastric health, a trend for an increased incidence of keratinization in the esophageal region was observed as particle size decreased (p = 0.07). Conclusion: Feed efficiency could be improved by pellet diet and reduced particle size. Nutrient digestibility, carcass characteristics, and gastric health were not affected by feed form, and particle size ranged from 600 to 900 ㎛.

• 한국의상디자인학회지
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• 제15권2호
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• pp.15-26
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• 2013

The purpose of this study is to offer basic data for designing and making of brassiere with the consideration of the physiological nature of man. Each of 3/4-cup wired upward-support-type Mold Bra of 75 size with basic pad made at three representative domestic companies (A, B and C Company) was selected for analysis of pattern and components. The following is the result of this study. 1. That Company A's bra had the highest cup, relatively narrow width, the widest front-center and the highest front center at front pad. That of Company B had relatively short wing over the base and much difference at the height of cup depending on the presence of wire. That of Company C had low and wide cup, the widest bust span and the front center width, the front center height of front pad, the base length of front pad and the length of wings were observed to be of the figures between those of Company A and B. 2. The Bra of Company A had the biggest front center angle of $6^{\circ}$, while that of Company C had the biggest wing angle of $18^{\circ}$. The Bra of Company B showed the biggest difference of patterns depending on the presence of wire. Those of Company A and C showed very similar shape when wire was inserted. 3. The order of making brassiere is following: making of exterior mold cup${\rightarrow}$ sewing exterior cup and circumference of mold${\rightarrow}$ sewing base and wings${\rightarrow}$ sewing binding tape to base${\rightarrow}$ sewing cup and main pad${\rightarrow}$ sewing binding tape to upper sides and upper part of wings${\rightarrow}$ sewing wire-tape to interior base of cup${\rightarrow}$ inserting of wire inside wire-tape${\rightarrow}$ sewing hook & eye on the back of wings${\rightarrow}$ sewing shoulder string.

• 아태비즈니스연구
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• 제14권2호
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• pp.101-118
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• 2023

Purpose - The purpose of this study is to find out how a company can do reasonable cost calculations in a simple way and establish profitability improvement strategies based on the results. Design/methodology/approach - In this study, a case that compounding company K applied TDABC was studied. A case study was conducted on the process of company K reviewing and applying TDABC and the process of implementing the cost calculation for each product by applying TDABC, and establishing a profitability improvement strategy for each product based on the results. Findings - Company K rearranged the production standard information of the compounding industry such as productivity and batch size of each product to apply TDABC. Cost calculation was performed for each product according to the revised production standard information. After the cost calculation for each product was carried out, Company K established a strategy to improve profitability of each product. The profitability improvement strategy was implemented in two ways: a cost reduction strategy and a product price increase strategy. As a result of the final strategy execution, the profitability of each product was improved. Research implications or Originality - This study found a reasonable costing standard in consideration of the specificity of the research target company, and applied it to cost calculation cost for each product. It contains the process of establishing production and sales strategies for each product based on the cost calculation results. It is expected that this case study will serve as a good reference material for establishing cost calculation and profitability improvement strategies in similar businesses.

• Management Science and Financial Engineering
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• 제10권1호
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• pp.43-52
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• 2004

This paper empirically investigates potential factors that might affect firms' incentives to license out technology. The analysis is done with the help of a panel data set of observed licensing transactions involving U.S. public companies in high-technology industries. The important explanatory factors relate to the firm characteristics such as the company's stock of technological knowledge (patent stock). prior involvement in technology licensing. the company size, R&D intensity and capital expenditure. The results suggest that there seems to be significant inter-sectoral differences as well as similarities in determinants of the propensity to transfer technology through licensing agreements.

• 한국지구물리탐사학회:학술대회논문집
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• 한국지구물리탐사학회 2007년도 공동학술대회 논문집
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• pp.343-348
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• 2007

Geophysical methodology using GPR(Ground Penetrating Radar) were applied both to the limestone producing area(Sambo Mine Company & Haksanri Area) and to Landfill area(Mureung Landfill Site). The investigation results resultant from both the limestone producing area(Sambo Mine Company & Haksanri Area) showed that there are a few events reflected from boundaries between caves and basement rocks. Those from landfill area showed that more complicated and small size events are found. These events could be from different electric characteristics of various kinds of composition materials in the landfill site.

• 품질경영학회지
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• 제39권1호
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• pp.141-154
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• 2011

In spite of some similarities between KS(Korean Industrial Standards) certification audit criteria and ISO 9001 certification requirements, most of companies manage the two certification systems independently. In this study, we analyze two certification systems, find common points and propose a model or guideline of the integrated system management for small companies. This research compares KS criteria with ISO requirements in detail. A survey is carried out to check and review the situation of the manufacturers which obtain both KS and ISO 9001 certification. Survey results show that there is a small difference in certification management according to company's size, but some benefit points of the integration management regardless of company's size.

• 대한산업공학회지
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• 제32권1호
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• pp.29-41
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• 2006

As the quality and environmental problems become one of the most concerned issues of company, the rework policy needs to be efficiently designed and implemented to sustain the company's competitiveness. This paper examines three basic rework policies in multi-stage production systems and analyzes them in terms of costs of setup, production, inspection, and inventory. For analyzing the performance of the rework policies, we propose mathematical models which can compute total production cost and determine the optimal production batch size to minimize the total production cost. The rework policies are classified by the number and location of inspection stages. Using the mathematical models, we could analyze the performances of rework policies and suggest the optimal rework policy according to each manufacturing environment. The analyses show that the proposed model can be used to analytically evaluate and choose the rework policies.

• 한국자동차공학회논문집
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• 제18권1호
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• pp.120-126
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• 2010

It was known that the excellent wear resistance of hyper eutectic aluminum alloy is based on the primary Si particles which are distributed in the base metal. When the primary Si volume fraction increases, the smaller size have excellent wear resistance characteristics. However, this trend always does not match. There is no investigation result based on the materials and methods for real using parts. In this study, using the automotive parts manufacturer currently in use hyper eutectic Al alloy tensile test specimen type sample was fabricated by 350Ton high pressure die-casting machine. Then, fluidity, tensile, impact and wear resistance properties were evaluated. If the casting quality, primary Si size, fraction and distribution are similar, mechanical properties and wear resistance are equivalent.