• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.65-76
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• 2021

This study aims at investigating the effect of product innovation accounting on the market success of instant food and convenience food businesses in Thailand with customer response capability as the mediator. In addition, it examines the effects of management accounting systems, marketing intelligence, and technology orientation on product innovation accounting. The sample for this study is 258 instant food and convenience food businesses in Thailand. To test the research relationships, a structural equation model is used. The results of this study show that product innovation accounting has a significant effect on both customer response capability and market success. Similarly, customer response capability significantly leads to market success while it mediates the product innovation accounting-market success relationship. Testing the antecedents of the research relationships, management accounting system, marketing intelligence, and technology orientation potentially affect product innovation accounting. Accordingly, product innovation accounting is a key source of competitive advantage. Product innovation accounting must be recognized by company management as a strategic tool for competing in markets and environments. They must invest their resources and capabilities to create and develop product innovation accounting principles, as well as encouraging their staff to implement and use these principles in the workplace.

• Journal of Korean Society for Quality Management
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• v.51 no.4
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• pp.607-618
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• 2023

Purpose: In this study, we proposed a plan to establish and implement a safety and health management system by utilizing corporate resources so that manufacturing companies can effectively respond to the Serious Accident Punishment Act. Methods: We identified critical factors and response strategies necessary for manufacturing companies to respond to the Severe Accident Punishment Act effectively and surveyed employees working at the company regarding their importance and performance. Results: In this study, we presented a method of strategically constructing the response strategies (20) shown in previous studies by matching them with the company's resources (leadership, organization, budget, education, and awareness). In particular, leadership refers to the ability of managers who can prevent serious accidents by carrying out safety and health security obligations to avoid safety and health hazards or risks to employees in the business or workplace that is controlled, operated, and managed. Conclusion: Based on the manager's firm leadership, the system's purpose and direction must be accurately set and sufficiently communicated to members. In addition, for companies to identify and improve risk factors on their own, a Process approach must be established to improve execution by referring to legal standards together with field managers and supervisors.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.51-61
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• 2020

The study aims to compare whether using Earnings Response Coefficient (ERC) is better than using the new concept of Accounting Earnings Response Coefficient (AERC) in determining the earnings quality response coefficient value. Also, the study seeks to explain the effect of company characteristics and corporate governance on AERC through voluntary disclosure and information asymmetry. Research samples include 69 manufacturing companies listed on the Indonesian Stock Exchange over the period 2014-2017. The data come from annual reports, stock market prices, CSPI, EPS, stock returns and market returns. The research model is tested using the structural equation model (SEM) with partial least square (PLS). The results showed the value of the earnings response coefficient produced by AERC and ERC was different. Earnings quality resulting from AERC regression by adding CFO values better reflects the actual earnings quality. These results are consistent with the concept built from the proposition about earnings quality at AERC, that quality earnings are informative accounting earnings. The theoretical findings of this study provide an explanation that operational cash flow plays a role in evaluating earnings quality, while providing reinforcement that the ERC regression model fails to detect stock market reactions to information relevant to the aggregated values of accounting earnings.

• Journal of the Korea Safety Management & Science
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• v.15 no.1
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• pp.41-49
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• 2013

This paper reviewed the relationship among job characteristics, psychological stress response, and accidents, and the mediating effect of psychological stress response between job characteristics and accidents. Based on the responses from 176 employees, the results of multiple regression analysis appeared as follow; 1) autonomy, importance and feedback effect negatively on psychological stress response. 2) psychological stress response effects positively on accident frequency. 3) psychological stress response mediates fully between autonomy and accident. 4) psychological stress response mediates partly between feedback and accident.

• Journal of Korean Society for Quality Management
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• v.27 no.1
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• pp.59-79
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• 1999

The fitting of a response surface model and the subsequent exploration of the response surface are usually based on the assumption that the experimental runs are carried out under homogeneous conditions. This, however, may be quite often difficult to achieve in many experiments. To control such an extraneous source of variation, the response surface design should be arranged in several blocks within which homogeneity of conditions can be maintained. In this case, when fitting a response surface model, the least squares estimates of the model's parameters and the prediction variance will generally depend on how the response surface design is blocked. That is, the choice of a blocking arrangement for a response surface design can have a considerable effect on estimating the mean response and on the size of the prediction variance. In this paper, we propose a measure for evaluating the effect of blocking of response surface designs using cuboidal regions.

• Journal of Soil and Groundwater Environment
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• v.21 no.4
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• pp.20-29
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• 2016

Although a number of chemical accidents have been occurred in South Korea, the effective prevention act for soil contamination has not been established so far. To effectively protect soil contamination from chemical accidents, decision support laws and regulations are absolutely essential. Regarding this situation, this study was aimed at diagnosing problems in current chemical safety management and prevention and response system against chemical accidents through analyzing the domestic and foreign causes of chemical accidents and the accident response procedures and finally suggesting policy measures for solving those problems. In order to clarify management of soil contamination by chemical accident, this study suggests the establishment of chemical accident preparedness, response, and making of local chemical management law and policy. This law needs to be supported by a clear management framework to guide government officials and all other stakeholders in the management of soil contamination by chemical accident.

• Journal of the Korea Safety Management & Science
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• v.6 no.3
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• pp.65-75
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• 2004

Product liability is the law of the manufacturer's responsibilities for the consumers' personal injuries or the losses of property resulted from defective products. In today's many countries, the product liability law are being enacted because of the safety of product use and the protection of consumer's right. In korea, the product liability is going to enforce on July 1, 2002. Though the construction of product liability response system is urgent situation, domestic manufacture company's PL response system is not nearly prepared in present. Consequently, the purpose of this study is to discuss the Quality Management's importance and the PL countermeasures by presenting the difference of PL response system construction degree by the Quality Management Maturity degree

• Journal of Information Technology Services
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• v.2 no.2
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• pp.87-95
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• 2003

With the increasing proliferation of World Wide Web, electronic mail systems have become very widely used communication tools. Researches on e-mail classification have been very important in that e-mail classification system is a major engine for e-mail response management systems which mine unstructured e-mail messages and automatically categorize them. in this research we develop e-mail classifiers for e-mail Response Management Systems (ERMS) using naive bayesian learning and centroid-based classification. We analyze which method performs better under which conditions, comparing classification accuracies which may depend on the structure, the size of training data set and number of classes, using the different data set of an on-line shopping mall and a credit card company. The developed e-mail classifiers have been successfully implemented in practice. The experimental results show that naive bayesian learning performs better, while centroid-based classification is more robust in terms of classification accuracy.

• Journal of Korean Institute of Industrial Engineers
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• v.31 no.2
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• pp.164-172
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• 2005

A loss function approach to a multiresponse problem is considered, when process parameters are regarded as random variables. The variation of each response may be amplified through so called propagation of error (POE), which is defined as the standard deviation of the transmitted variability in the response as a function of process parameters. The forms of POE for each response and for a pair of responses are proposed and they are reflected in our loss function approach to determine the optimal condition. The proposed method is illustrated using a polymer case. The result is compared with the case where parameter fluctuation is not considered.

• Journal of the Society of Disaster Information
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• v.20 no.2
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• pp.430-439
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• 2024

Purpose: The purpose of this study is to analyze the impact of seven sub-components of the business continuity management system(BCM) on disaster management performance and disaster site response. Method: After establishing a hypothesis through prior research and conducting a survey of employees of telecommunication business organizations, a total of 327 pieces of data were gathered and the hypothesis was verified through statistical analysis. Result: First, the leadership, planning, support, operation, and performance evaluation of the business continuity management system were found to have a positive (+) impact on disaster management performance. Second, leadership, planning, support, operation, performance evaluation and improvement were found to have a positive (+) impact on disaster scene response. Conclusion: The business continuity management system was confirmed to have an overall significant impact on disaster management performance and disaster site response. In order to improve a company's disaster management performance and ability to respond to disaster scenes, it is necessary to establish and operate a business continuity management system.