• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.855-863
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• 2021

This study explores the role of the Accounting Information System (AIS) in mediating the relationship between internal control and the performance of employees. This study examines whether internal control would influence the performance of employees and whether the AIS would impact the performance of employees in Jordan's industrial small and medium-sized enterprises (SMEs). Internal control is expected to impact employee performance. The survey questionnaire was used to gather data. A random sampling approach was used to survey the respondents. A total of 270 questionnaires were distributed; only 203, with a 75% response rate, were available. The data was analyzed using AMOS and SPSS. The result from the analyses provides support for the hypothesis that AIS mediates the relationship between internal control and the performance of the employee. Specifically, this study found evidence that internal control yielded a strong positive relationship with employee performance and a positive relationship with AIS. The study also found that AIS had a positive relationship with the performance of the employee. In brief, internal control has major effects on employee performance. Also, the AIS mediates the relationship between internal control and the performance of the employee. The result of this research found that in the relationship between internal control and employee performance, AIS plays an important role.

• Structural Monitoring and Maintenance
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• v.2 no.1
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• pp.65-75
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• 2015

Among the destruction instances of half-through arch bridges, the shorter hangers are more likely to be ruined. For a thorough investigation of the hanger system durability, we have studied vehicle impact effect on hangers with vehicle-bridge coupling method for a half-through concrete-filled-steel-tube arch bridge. A numerical method has been applied to simulate the variation of dynamic internal force (stress) in hangers under different vehicle speeds and road surface roughness. The characteristics and differences in impact effect among hangers with different length (position) are compared. The impact effect is further analyzed comprehensively based on the vehicle speed distribution model. Our results show that the dynamic internal force induced by moving vehicles inside the shorter hangers is significantly greater than that inside the longer ones. The largest difference of dynamic internal force among the hangers could be as high as 28%. Our results well explained a common phenomenon in several hanger damage accidents occurred in China. This work forms a basis for hanger system's fatigue analysis and service life evaluation. It also provides a reference to the design, management, maintenance, monitoring, and evaluation for this kind of bridge.

• Journal of Mechanical Science and Technology
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• v.20 no.8
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• pp.1101-1117
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• 2006

In the present article, recent progress of spray-wall interaction research has been reviewed. Studies on the spray-wall interaction phenomena can be categorized mainly into three groups: experiments on single drop impact and spray (multiple-drop) impingement, and development of comprehensive models. The criteria of wall-impingement regimes (i.e., stick, rebound, spread, splash, boiling induced breakup, breakup, and rebound with breakup) and the post-impingement characteristics (mostly for splash and rebound) are the main subjects of the single-drop impingement studies. Experimental studies on spray-wall impingement phenomena cover examination of the outline shape and internal structure of a spray after the wall impact. Various prediction models for the spray-wall impingement phenomena have been developed based on the experiments on the single drop impact and the spray impingement. In the present article, details on the wall-impingement criteria and post-impingement characteristics of single drops, external and internal structures of the spray after the wall impact, and their prediction models are reviewed.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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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.

• Knowledge Management Research
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• v.6 no.1
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• pp.1-17
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• 2005

Both knowledge management and BSC practices are in its inception in the tourism field, and the study explores the relationships between knowledge and BSC perspectives using correlations and path analysis. The purpose of this study was to explore the casual relationships among tourist destination knowledge and BSC performance perspectives. The study model added knowledge perspectives to the usual BSC model (with customer, growth and learning, internal process, and financial perspectives), in addition to the modification of the financial perspectives to economic, socio-cultual and physical impact. The study found out that knowledge supports learning and growth perspectives greatly, and less extent, internal processes and customer perspectives. Learning and growth affects internal processes and customer perspectives. Internal process supports customer perspectives. Both customer and, less extent, internal process have impact on the final results. The final analysis results were different by destination type. The study concludes with recommendations for further studies including rational BSC model for tourist destinations and relationships between BSC performance indicators.

• The Journal of Internal Korean Medicine
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• v.34 no.4
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• pp.456-465
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• 2013

Objectives : A case of cervical dystonia improved after Korean medical treatments by using measurements of Toronto Western Spasmodic Torticollis Rating Scale (TWSTRS), and Cervical Dystonia Impact Profile (CDIP-58) to evaluate the changes of symptoms. Methods : Korean medical treatments for relieving symptoms of cervical dystonia including acupuncture, herb medication, cupping therapy, and physical therapy were performed. To evaluate the effect of the treatments, TWSTRS and CDIP-58 were used. Results : TWSTRS decreased from 55 to 24.5 and CDIP-58 also decreased from 79.3 to 36.2. Conclusions : This report suggests that Korean medical treatments can be effectively used for patients with cervical dystonia. Further clinical studies are needed to verify the findings.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.241-254
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• 2020

As environmental concerns continue to grow, green supply chain management (GSCM) is attracting attention as an element of competitive advantage for companies. This study examined internal GSCM practices to show how they influenced the end-point of the supply chain from the perspective of the end-consumer. It identified the effects of environmental concerns on consumer purchasing behavior mediated by the company image of internal GSCM practices. Data were collected through an email survey of Korean consumers. Reliability and validity were verified using SPSS 18.0. Cronbach's alpha, and confirmatory factor analysis. The results showed that environmental concerns had a positive impact on such practices, and the image of internal GSCM practices was found to have a significantly positive effect on consumer purchasing behavior. Companies will have to actively reflect environmental factors in their operational activities, and GSCM implementation will become a necessity. A positive image of internal environmental management and eco-design, which are key elements of internal GSCM practices, strengthened the company's eco-friendly image and ultimately affected consumer purchasing behavior. This suggests that it is important for companies to evaluate their environmental attitude and make eco-friendly products from a consumer's perspective, making it a differentiation strategy for a company in building an eco-friendly corporate image.

• Geomechanics and Engineering
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• v.29 no.6
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• pp.599-614
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• 2022

In this study, the reliability analysis of internal and external stabilities of Reinforced Soil Walls (RSWs) under static and seismic loads are investigated so that it can help the geotechnical engineers to perform the design more realistically. The effect of various variables such as angle of internal soil friction, soil specific gravity, tensile strength of the reinforcements, base friction, surcharge load and finally horizontal earthquake acceleration are examined assuming the variables uncertainties. Also, the correlation coefficient impact between variables, sensitivity analysis, mean change, coefficient of variation and type of probability distribution function were evaluated. In this research, external stability (sliding, overturning and bearing capacity) and internal stability (tensile rupture and pull out) in both static and seismic conditions were investigated. Results of this study indicated sliding as the predominant failure mode in the external stability and reinforcing rupture in the internal stability. First-Order Reliability Method (FORM) are applied to estimate the reliability index (or failure probability) and results are validated using the Monte Carlo Simulation (MCS) method. The results showed among all variables, the internal friction angle and horizontal earthquake acceleration have dominant impact on the both reinforced soil wall internal and external stabilities limit states. Also, the type of probability distribution function affects the reliability index significantly and coefficient of variation of internal friction angle has the greatest influence in the static and seismic limits states compared to the other variables.

• Asia pacific journal of information systems
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• v.17 no.3
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• pp.79-103
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• 2007

The main purpose of this study is to define antecedents that influence e-SCM synchronization and to investigate how it affects e-SCM performance. We, therefore, investigate (1) the impact of firms' internal IT planning capabilities on e-SCM synchronization and on SCM process management capability, (2) the impact of firms' internal IT infrastructure on e-SCM synchronization and on SCM process management capability, (3) the impact of firms' internal SCM process management capabilities on e-SCM synchronization, and finally (4) the impact of e-SCM synchronization on SCM performance. A survey has been administrated to the firms' SCM and marketing staffs and 171 returns analyzed. The results show that (1) IT plan has not direct impacts on e-SCM synchronization, but has direct impacts on organizational support, purchasing, and operations processes except logistics process. IT plan, however, has indirect impacts on e-SCM synchronization through purchasing and operations of SCM process management capability. (2) IT infrastructure has both direct and indirect effects on e-SCM synchronization, and also has direct impacts on organizational support, purchasing, and operations processes except logistics process. (3) SCM process management capabilities have direct impacts on e-SCM synchronization. Among these SCM core processes purchasing positively influences operations, which in turn positively influences logistics process management capability. (4) e-SCM synchronization has positive impacts on SCM performance indicator (SCOR), such as delivery reliability, responsiveness & flexibility, and cost. These results indicate that e-SCM synchronization can be critical to achieve better internal performance like cost and external performance like delivery reliability, responsiveness & flexibility of firms' SCM. In sum, this study demonstrates that the intervening role of e-SCM synchronization between e-SCM performance and IT management capability and between e-SCM performance and SCM core process management capability has been significant in achieving better e-SCM performance. Therefore, it can be suggested that e-SCM performance should be accomplished in consequence of the acceleration of e-SCM synchronization through the enhancement of preceding factors for the e-SCM synchronization.

• Journal of Information Technology Services
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• v.19 no.3
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• pp.35-56
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• 2020

The purpose of this study is to measure corporate personality by analyzing the internal employees' corporate reviews and to identify the impact of the representative corporate personality on the relationship between job satisfaction of internal employees and the turnover rate of the company. To this end, we first created a dictionary of words representing the corporate personality with a Word2vec method based on words explaining five corporate personalities, such as reliability, initiative, practicality, activism, and femininity, obtained from the preceding study. Next, we analyzed reviews which were written by internal employees on their companies to measure the score of corporate personality at a review level, aggregated the review level scores for each company to calculate the company level score of corporate personality, and assigned to each company the corporate personality with the maximum score among the five such scores. Also, job satisfaction and turnover rate were measured from internal employees' corporate evaluation scores and the percentage of former employees of each company who left a review on the company, respectively. This study collected datasets of corporate reviews, employee information, and corporate information from Job-Planet from 2014 to 2017, conducted a technical statistic check and correlation analysis to confirm the suitability of the datasets, and performed linear regression analysis to evaluate the research model and verify hypotheses. As a result of the analysis, the job satisfaction of the internal staff has a significant negative impact on the corporate's turnover rate. In addition, companies having a personality of reliability, initiative and femininity also showed a significant cause-and-effect relationship between job satisfaction and turnover rate and among them, job satisfaction of companies having a personality, initiative, showed a greater impact on turnover rate. In sum, we not only proposed a novel method of measuring corporate personality, but also showed that corporates need to identify its corporate personality and to utilize a different strategy to reduce their employee's turnover rate depending on the corporate personality.