• Journal of the Korean Society for Library and Information Science
• /
• v.43 no.3
• /
• pp.31-58
• /
• 2009

In the digital information environment records have an even closer relationship with business processes and become a core element of organizations' managerial activities. In practice, management is represented as congregation of business outcomes. The importance of records management is increasingly emphasized in terms of organizations' compliance, knowledge-management and risk management. However, there is currently no academic discussion on a between records management and managerial activities. In this context, the study has the notion that this should be defined and acknowledged for public institutions' effective records management. Based on the Malcolm Baldrige Model and ISO 15489, the study discusses a close between records management and management quality. The records management elements of the Malcolm Baldrige model and the managerial quality elements of ISO 15489 were analyzed. Based on the analysis, both common and neglected elements were explored in terms of records management.

• Journal of East Asia Management
• /
• v.4 no.1
• /
• pp.23-51
• /
• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• The Korean Society of Law and Medicine
• /
• v.9 no.2
• /
• pp.181-207
• /
• 2008

With recent emphasis on evidence based medicine, clinical practice guidelines are seen as a potential mechanism by which unify various managerial and professional approaches to improving the quality of care. The development process of guidelines has been the subject of much research. and it is need translating the medical evidence of research into a clinical practice guidelines. the gathered evidence needs to be interpreted into a clinical, public health, policy, or payment context. The term 'clinical practice guidelines' can evoke a diverse range of responses from healthcare personnel. Clinical practice guidelines are increasingly used in patient management but some clinicians are not familiar with their origin or appropriate applications. Understanding the limitations as well as benefits of CPG could enable clinicians to have clearer view of the place of guidelines in every practice. In the context of increasing complaints and litigation in healthcare, the legal implications of clinical practice guidelines are of increasing importance. Clinical practice guidelines could, in theory, influence the manner in which the courts establish negligence by suggesting the doctor breached the duty of care by failing to provide the required standard of medical care. In several studies, the CPGs were relevent to and played a pivotal role in the proof of negligence. Much depends on the quality of guidelines and the tools developed and the authoritativeness of a guideline. Recently, there are several opinions the court also should review the validity and reliability of expert testimony including medical evidence. and widespread use of guidelines in malpractice lawsuit could lead the physicians to greater compliance with guidelines in the long term. In conclusion, Health care reformers, physicians as well as guidelines developers should understand that guidelines have both medical and legal aspects as a double-edges sword. so clinicians, legal representatives and decision-makers should not defer unduly to guidelines.

• East Asian Journal of Business Economics (EAJBE)
• /
• v.9 no.4
• /
• pp.1-15
• /
• 2021

Purpose - In a difficult time for a firm, it seems impossible to change circumstances by a firm. Nevertheless, the firm must do whatever it can do by however it can do. Therefore, the purpose of this study is to analyze the effect of HRM practice on organizational effectiveness with the status quo of the firm as a moderator. Based on the result of this study, the managerial implication could be suggested as a contextual response to each status quo of the firm in improving and managing organizational effectiveness by HRM practice. Research design, data, and methodology - This study measured organizational effectiveness with employee satisfaction and organizational commitment. HRM practice includes two HR management areas, HR system, and HR attitude. HR system includes education & training and additional wage welfare. HR attitude includes employee stress and empowerment. As for the status quo of the firm, this study considered three construct; firm feature, strategic feature, environment change feature. This study analyzed 397 employees of 24 company data from the 7th HCCP of KRIVET. Result - Hypothesis 1 through Hypothesis 3 were partially supported. The results of this study suggest that to increase organizational effectiveness(job satisfaction and organizational commitment), employee stress and education & training participation need to be managed. And circumstance of an organization as given the Status Quo of the firm needs to be managed differently like firm size, environment change in demand, and technology. Conclusion - This study suggests best-practice implications based on the result between HRM practice and organizational effectiveness. And also suggest differentiation in management to increase the best-fit in management.

• The Journal of the Korea Contents Association
• /
• v.19 no.8
• /
• pp.453-464
• /
• 2019

This study was to draw some managerial implications by examining the role of content career plateau, an individual's perception that one's own career is stagnated, in the relationship between the members' perception on HR practices and organizational commitment/turnover intention. The result showed that the perception on education/training practices has positive influence on organizational commitment, and a negative effect on turnover intention and career plateau. However, the perception on evaluation/compensation was shown to have no direct impact either on organizational commitment or on turnover intention. In addition, career plateau served as a partial mediator only between the perception on education/training practices and the attitudinal variables. Based on the results, some managerial/practical implications and suggestions for future research on career plateau are discussed.

• Korean Journal of Construction Engineering and Management
• /
• v.3 no.2 s.10
• /
• pp.67-74
• /
• 2002

VE(Value Engineering) process and techniques are the systematic managerial tool for value engineers to help conduct VE study effectively. However, There is some difference between VE theory and practice in the domestic construction industry. Specially, function analysis appeared to be poorly recognized and regarded even as unnecessary in construction VE. It is needed to identify and enhance the problem areas to upgrade the VE practice. In order to investigate the current VE practice, a comprehensive literature survey and analysis were performed to obtain the trends and problems, related to the process and techniques. In the VE application of the domestic construction project, the study suggests some ideas and future study areas for the effective VE application in the construction industry.

• Asia pacific journal of information systems
• /
• v.14 no.3
• /
• pp.23-55
• /
• 2004

Interests on Service Level Agreement(SLA), an immanence operating tool for managing the level of the information system service objectively and qualitatively, were raised among IT outsourcing service providers, outsourcers, and operating departments. Yet, only a few domestic conglomerates adopted the SLA, and exact usage of the SLA is currently unknown. Because of the importance of the SLA between a service recipient and a service provider, the agreement is treated with high confidentiality. This raised the problems to organizations which are considering the SLA but lack in the concrete guide line to internalize SLA management process. This study provides the process model of implementation for SLA by conducting multiple case research. The sampled companies are currently implementing the SLA over 1 year of usage period. Factors were used to provide the managerial contribution for implementing the SLA. To analyse the case samples, in-depth interview method was conducted for each sampled company. As a result, if SLA can be used as an immanence managerial tool and can be actively implemented, it will be an strategic tool for various decision making in IT management practice with long term relationship, better shared partnership, and continuous service improvement.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.3
• /
• pp.167-175
• /
• 2020

The study aims to examine the relationships between service quality, experience value, relationship quality and behavior intentions. Validated measurements were identified from a literature review. The total of 309 valid respondents were used in this research. The measurement model and the conceptual model depicting hypothesized relationships were evaluated based on the 309 responses using confirmatory factor analysis and a structural equation modeling, accordingly. In addition, this study systematized the concepts, defined and tested the component scales of the relationship model between service quality, experience value, relationship quality and behavior intentions from the collected data, which helps to adequately identify the relationship between the factors in the model as well as the impact. The findings confirm that service quality influences experience values, relationship quality and purchase intention. Service quality, experience value, relationship quality and behavior intentions altogether are not well understood in current literature despite the important implication for managers, academicians and consumers alike. Contributes to a better fit between relationship marketing models and managerial practice in business markets. This study provides managerial implications regarding service quality and experience value so that firms and marketers can consult and apply. Managers should not only focus on the improvement of service quality but overall strategic planning.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.1
• /
• pp.71-79
• /
• 2020

Balanced Scorecard (BSC) is one of basic contents of managerial accounting. Balanced Scorecard (BSC) will help the manager to measure and evaluate the operating performance in enterprises. Therefore, providing the theory base as well as in fact with regards to apply with Balanced Scorecard, impact of applying with Balanced Scorecard on the performance of company, from then providing for the managers with the base to promote on applying the Balanced Scorecard in Vietnamese Enterprises aimed to improve the operating performance of enterprises meaningfully and neccessary. However, balanced scorecard in general is a very new content in both theoretical and practice in Viet Nam. The study aims to explore the application with Balanced Scorecard in enterprises according to 4 perspective of Balanced Scorecard in Vietnamese commercial banks. In the dimension of this paper, SPSS 22 was used to collect and analysis data, basing on the results of 109 questionnaires of managers and head of department from Vietnamese commercial banks. Research have shown impact of Balanced Scorecard on the performance of Vietnamese commercial banks. This is the scientific basis for enterprises of Vietnam in general and Vietnamese commercial banks firms in particular have a successful application of balanced scorecard to improve the business performance.

• Journal of Korean Academy of Nursing Administration
• /
• v.8 no.2
• /
• pp.273-281
• /
• 2002

Purpose. The study was done to develop nursing guidelines to prevent nursing negligence in the clinical setting that would lead to malpractice. Method. A comprehensive review of the literature and focus groups interviews were used to search for malpractice cases related to "observation", one of the most basic nursing activities. The cases were analyzed with respect to nursing practice and a legal expert was consulted on the content. Results. 4 malpractice cases related to observation negligence were selected for this study; 1) a case of failing to observe dyspnea after a thyroidectomy, 2) a case of failing to observe a depressed patient for suicide attempts, 3) a case of failing to observe a VP shunt obstruction, 4) a case of failing to observe a cardiac ischemia after a bronchoscopy. 11 guidelines were developed for clinical nurses and 13 guidelines for nursing managers. Conclusion. These guidelines are useful in preventing malpractice due to nursing negligence. Therefore nurses need to apply them to their practices and continue to make an effort to develop guidelines for other malpractice situations.