• 품질경영학회지
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• 제51권4호
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• pp.633-642
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• 2023

Purpose: The variation of the internal diameters of gun barrel incurs a lot of reworks in gun barrel manufacturing process and the significant quality problem of gun barrel. And it is likely to stem from the current measurement system for the internal diameter of gun barrel and the related manufacturing process as well. The purpose of this study is to improve the gun barrel manufacturing process through improving measurement system. Methods: The improved measurement system using laser can measure the internal diameters of gun barrel more accurately, and the properly adjusted honing process reduces the variation of internal diameters of gun barrel. Results: Comparing the mean square error of internal diameters for 6 gun barrels measured before and after process improvement shows that the variation of gun barrel internal diameters was significantly reduced after the process improvement. Conclusion: The introduction of improved measurement system for the internal diameters of gun barrel and the adjustment of related honing process results in the reduction of reworks of gun barrels and their internal diameter variations.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.375-380
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• 2021

Internal control is important for monitoring operations of organizations. In order to achieve the quality of internal control, organizations need to recognize different perspectives in which the components of internal control play a decisive role. Internal control is a process designed by the manager and it is applied within the organization to provide reasonable assurance of the reliability of financial information and to comply with policies, procedures, rules, regulations and laws. The article uses the ordinary least squares method and the seven-point Likert scale to test the variables affecting the quality of internal control in 18 Vietnamese listed banks. The article surveyed 179 leaders of listed banks. The results show that there are three variables out of a total of five variables that positively affect the quality of internal control, including the control environment, control activities, and monitoring. Accordingly, the managers of Vietnamese listed banks need to pay attention to building a corporate culture environment, improve the quality of control activities, and periodically and regularly conduct the monitoring. It contributes to improving the quality of internal control and is also an opportunity to increase economic benefits for Vietnamese listed banks in the context of international economic integration.

• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.311-324
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• 2022

The objective of this study is to examine the influence of fraud investigation on organizational performance of Thai listed companies through mediating effects of internal audit quality, accounting information transparency and financial effectiveness, and moderating effect of corporate governance. In this study, 333 Thai listed companies are the samples of the study. Both the structural equation model and multiple regression analysis are used to examine the research relationships. The results of this study show that fraud investigation has a significant influence on internal audit quality, accounting information transparency, and financial effectiveness. Internal audit quality significantly influences accounting information transparency, financial effectiveness, and organizational performance while financial effectiveness significantly influences organizational performance. Next, both internal audit quality and financial effectiveness potentially mediate the fraud investigation-organizational performance relationships. In addition, corporate governance critically moderates the fraud investigation-internal audit quality relationships and the fraud investigation-financial effectiveness relationships. In summary, fraud investigation functions as an important valuable technique of internal audit practices. As a result, businesses must build and implement a systematic fraud investigation procedure to generate and improve beneficial outcomes in the short, medium, and long term.

• 한국의류산업학회지
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• 제9권1호
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• pp.41-48
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• 2007

Marketing strategists believe that the best way to satisfy customers is through satisfied employees. In fashion retail businesses, salespersons play a pivotal role for the success of business, since fashion products have emotional properties and customers' emotion is largely affected by personal selling at the point of purchases. The present study aims to examine relationships among internal service quality, job satisfaction, and organizational performance in fashion retail businesses. Specifically, the study will test the validity of applying service quality concept to the internal service targeting the sales person of fashion retailers and identify dimensions of internal service quality. Data were collected from salespersons of women's wear and imported brand stores at four major department stores. 205 survey responses were used for the final analysis. The factor analysis extracted empathy/tangibility, assurance, responsiveness and reliability factors. The structural path analysis and effect analysis indicated that the importance of assurance and responsiveness of internal service quality had significant direct effects on job satisfaction and significant indirect effects on organizational performance. Reliability dimension of internal service quality had a significant direct effect on job satisfaction. The importance of empathy/tangibility dimension, however, was relatively weak in the model.

• The Journal of Asian Finance, Economics and Business
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• 제8권10호
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• pp.353-359
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• 2021

The article analyzes the impact of internal control on the quality of accounting information in Vietnamese paper manufacturing enterprises, providing empirical evidence on factors affecting the quality of accounting information. To analyze the impact of internal control on the quality of accounting information, the researchers used questionnaires to conduct a survey of paper manufacturing companies. Research data is collected through emails and face-to-face interviews with managers, employees working in different positions, managers at all levels, chief accountants, and accountants, of 56 paper manufacturing enterprises in Vietnam. 321 questionnaires were distributed of which only 296 were valid and could be used in this study. Quantitative research was carried out with SPSS 25 software. Research results show that 3 factors have a positive influence on the quality of accounting information including control environment, accounting information system, and internal control procedures in Vietnamese paper manufacturing enterprises. Based on the findings, the author has made recommendations on the control environment, accounting information system, and internal control procedures in order to improve the effectiveness of internal control and the quality of accounting information of paper production enterprises, thereby contributing to improved competitiveness and operational efficiency.

• 경영과정보연구
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• 제15권
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• pp.147-164
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• 2004

The purpose of this paper is on employees as internal customers and the critical role this group plays in the delivery of quality results. The set up of research model for verification was as follows. The research model was drawn as internal service quality level $\Rightarrow$ internal customer satisfaction $\Rightarrow$ enterprise outcome. Then, two hypotheses were established to the research model. Through the factor analysis and multiple regression analysis, the results are as follows. First, internal service quality level turned out to be affected indirectly through internal customers' satisfaction rather than a direct factor to affect the enterprise outcome. Second, internal customers' satisfaction was proved to be the most important factor for the enterprise outcome as ti was the intimate factor precedent to the enterprise outcome. However, there could be a variation of response according to the personal circumstances of respondents since the respondents were from different enterprises and consisted various job positions and age group. Namely it included a limitation of rather unaccurate resulting values because the transverse methods were performed for convenience though it needed a longitudinal research to accomplish the general purpose of this study.

• 유통과학연구
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• 제13권6호
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• pp.87-96
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• 2015

Purpose - Several domestic telecommunication companies have made a considerable effort to continuously grow and survive, and they have strived to thrive in the midst of mature market competition. To overcome this challenging situation and to grow continuously, while still meeting customer needs that are becoming more diverse and complicated with the passage of time, extensive support for internal marketing is essential. Without such internal support, companies face serious limitations and market roadblocks. The communication industry is a high-level service industry and a basic communications industry characteristic is its significant dependence on the employees delivering the services. Therefore, entrepreneurs in the information/communications industry, as well as existing competitors, should look to satisfy external customers through critical investment in internal customers (employees). Therefore, it is important for research to examine how internal factors influence technology innovation and service quality, which are the key drivers for companies that are seeking leading market positions. Research design, data, and methodology - The purpose of this study is to analyze the relationship of technology innovation and perceived service quality with the internal marketing factors in the communication industry and to offer suitable and effective internal marketing suggestions. The independent variables of this study are internal communication, education and training, the support of the executives, reward systems, and empowerment. The dependent variables are technology innovation and perceived service quality. Utilizing these, this paper studies the influence of internal marketing factors on technology innovation and perceived service quality. Results - The study results revealed the following. First, the identified internal marketing factors have a positive effect on technology innovation. Among the five internal marketing factors, three had a significant effect on product innovation, empowerment, the support of executives, and education and training, in this order. Second, the internal marketing factors also had a positive effect on the process innovation of technology innovation. The marketing factors, the support of executives, empowerment, internal communication, and education and training, in this order, significantly affect process innovation. Third, technology innovation had a positive effect on perceived service quality. All of the five service quality factors, namely, tangibles, reliability, assurance, responsibility, and empathy, in this order, significantly affect product innovation. Additionally, tangibles, reliability, responsibility, empathy, and assurance, in this order, significantly affect process innovation. Fourth, product and process innovation significantly affect tangibles and reliability in technology innovation. To enhance tangibles and reliability, process innovation should first be enhanced. Fifth, product and process innovation significantly affect responsibility and empathy in technology innovation. To enhance the responsibility and empathy, process innovation should first be enhanced. Sixth, product and process innovation significantly affect assurance in technology innovation. To enhance the assurance, product innovation should first be enhanced. Conclusions - According to the results, a company's internal marketing factors have a positive and significant effect on technology innovation and, further, product and process innovation have a positive and significant effect on the perceived serviced quality.

• 산업경영시스템학회지
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• 제46권2호
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• pp.82-101
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• 2023

This study is to identify the maintenance service quality of eco-friendly cars, which are rapidly increasing recently. Research is conducted by synthesizing research from the perspectives of internal employees and external customers by using the service profit chain model. Specifically, it is to study the overall structural relationship between internal customer satisfaction, physical quality, interaction quality, outcome quality, external customer satisfaction and long-term orientation. For the study, 202 questionnaires were collected from internal employees and 204 questionnaires from external customers. The results of testing the research hypotheses targeting the internal employee group are as follows. As a result of testing hypothesis 1, internal customer satisfaction has a significant positive (+) effect on physical quality and interaction quality. As a result of testing hypothesis 2, the service quality of eco-friendly car maintenance has a significant positive (+) effect on each other. As a result of testing hypothesis 3, physical quality and outcome quality have a significant positive (+) effect on external customer satisfaction. The results of testing the research hypotheses targeting an external customer group are as follows. As a result of testing hypothesis 2, in the relationship between eco-friendly car maintenance service quality, physical quality has a significant positive (+) effect on interaction quality, and interaction quality has a significant positive (+) effect on outcome quality. As a result of testing hypothesis 3, interaction quality and outcome quality have a significant positive (+) effect on external customer satisfaction. As a result of testing Hypothesis 4, external customer satisfaction has a significant positive (+) effect only on intention to reuse. Finally, as a result of examining the difference in perception between the internal employee group and the external customer group in eco-friendly car maintenance service quality and external customer satisfaction, it was verified that there was a significant difference only in outcome quality and external customer satisfaction.

• 대한한방내과학회지
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• 제30권4호
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• pp.880-892
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• 2009

Objectives : This study is about a comparison of controlled and uncontrolled hypertension groups regarding pulse shape and quality of life. We aimed to find out if pulse shape would be able to help with hypertension treatment and care. Methods : We surveyed "controlled and uncontrolled hypertension patients" using SF-36, HTN QoL (measurement scale for the quality of life in hypertensive patients) and 3-D MAC pulse analyzer for pulse shape. Results : The uncontrolled hypertension group tended to have a sink pulse in the left cun. right guan & chi parts compared to the controlled hypertension group. Within the controlled hypertension group, patients who had a float pulse shape in both guan parts had a higher quality of life than patients who had a normal pulse shape. And the patients who had a normal pulse shape in both chi parts had a higher quality of life than patients with a slow or fast pulse shape. Within the uncontrolled hypertension grouP. the patients who had a normal pulse shape in right guan part had a higher quality of life than those with a choppy pulse shape. Nevertheless, these results were limited to only a few quality of life issues and were inconsistent in relation to specific pulse shapes. Conclusion : If we have more samples and better methods for collecting data, we will have better results, allowing us to improve our ability to predict and treat hypertension.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.127-137
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• 2022

This paper aims to investigate the impact of corporate governance on the quality of integrated reporting. Corporate governance includes internal (board size, board independence, and board diversity) and external (audit quality and enforcement) governance factors. This paper develops an index to capture the quality of integrated reporting by employing the completeness of information required by the International Integrated Reporting Council (IIRC). For an international sample, the paper manually collects 160 integrated reports along with internal and external governance factors and employs multivariate analyses to examine the association between these governance factors and the quality of integrated reporting. The empirical results suggest that firms with a larger board of directors, a larger proportion of female members on board, and located in countries with enforcement for integrated reporting requirements have a higher quality of integrated reporting. Our conclusions still hold after accounting for several conditions, including the industry-fixed and year-fixed effects. Together, these results suggest that both internal and external governance factors are important determinants for the quality of integrating reporting. These results have several theoretical and practical implications as they fulfill the absence of relevant studies on addressing the impact of internal and external corporate governance factors on the quality of integrated reporting.