• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.199-208
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• 2020

This study investigates the direct and indirect effects, mediated by audit committee quality, of managerial ownership, institutional ownership, and profitability on intellectual capital (IC) disclosure. The object observed of this study is companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period that are classified as high intellectual capital-intensive industries. Based on the sampling method, purposive sampling, 51 companies were selected as samples. This study used path analysis techniques with IBM SPSS version 25 to study the direct and indirect influences of managerial ownership, institutional ownership, and profitability toward IC disclosure. The results of this study show that managerial ownership, profitability and audit committee quality have a significant positive effect on IC disclosure whereas institutional ownership has significant negative effect on IC disclosure. This study also provides empirical evidence, supported by the sobel test, that the audit committee quality is able to mediate the effect of institutional ownership and profitability on IC disclosure. However, the audit committee quality is not able to mediate the effect of managerial ownership on IC disclosure. These findings develop and strengthen the results of prior studies related to the implementation of signaling theory and agency theory in devoting more understanding about IC disclosure.

• 산업공학
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• 제16권3호
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• pp.300-310
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• 2003

In this study, we empirically investigated the internal consistency among priorities in manufacturing strategy, manufacturing activity program performances and managerial performance indices in domestic electronic manufacturing firms. The test results show that there exist several significant internal consistencies with managerial implication related in research model. Especially, priority in quality shows most significant consistency through manufacturing activity program performances and managerial performance indices.

• 품질경영학회지
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• 제37권3호
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• pp.18-32
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• 2009

This study investigates whether the efforts of infusing managerial ideologies or organizational visions affect service quality and organizational effectiveness for emotional workers. Data for the empirical analysis were collected from employees (doctors, nurses, and so on) in 14 hospitals on a national scale. The results indicate that ideological infusion efforts have a significant and positive effect on service quality, job involvement, and organizational attachment. Interestingly, the effect of these efforts is greater than the effects of other employment conditions like wage, employment security, and social support.

• International Journal of Quality Innovation
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• 제2권1호
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• pp.1-9
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• 2001

As all the other managerial activities, total quality management (TQM) has also inputs into and outputs from the process. Therefore, the principal managerial efficiency criteria of maximum outputs with minimum inputs should be applied to TQM. In this paper, the methodology for the performance evaluation of TQM by Data Envelopment Analysis (DEA) was proposed. DEA is used to measure the efficiency of TQM for each firm with the input and output data obtained by questionnaire. It is found that there are not significant differences between the firms with and without IS09000 certification and between the large and small-sized firms with respect to the TQM efficiency.

• Journal of Information Technology Applications and Management
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• 제14권4호
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• pp.221-233
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• 2007

Which factors should influence consumer consideration to subscribe to Voice over Internet Protocol (VoIP)? Policy issues, managerial concerns, and demographic variables are possible factors. This paper discusses policy and managerial issues regarding VoIP adoption. A model that explains VoIP adoption is proposed and tested. This study analyzes a survey of 750 prospective VoIP users in Korea. The testing is accompanied by logistic regression and discriminant analysis. The results show that trust in VoIP, relative comparison of Quality to fixed service, numbering plan, satisfactions of call Quality and customer services on both fixed and mobile services have impacts on the adoption of VoIP. Implications for VoIP providers and policy makers are presented.

• 한국건축시공학회지
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• 제4권2호
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• pp.113-118
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• 2004

This study is a basic experiment on quality management of the compression strength of high strength concrete, aiming. at quality management of high strength mass concrete by giving the temperature hysteresis of the mass test pieces to managerial test pieces. Different from ordinary concrete, high strength concrete generally shows the temperature high rising caused by hydration heat inside the concrete. It is known that, in mass concrete, thermal stress occurs due to the difference in temperature between the inside and the outside, which causes a significant difference in compression strength between structure beams and managerial test pieces. It is also reported that there is a large difference between the compression strength of cylindrical managerial test pieces of standard underwater curing and the strength of structure beam concrete. Thus, this study made concrete test pieces in an optimal mix ratio for each strength level, and also created thermal insulation curing box and managerial test pieces. Then it carried out comparative analysis in relation to core strength and suggested equipment and a technique that can control the strength of high strength concrete mass more conveniently and accurately.

• Journal of Korea Trade
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• 제23권8호
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• pp.27-44
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• 2019

Purpose - The purpose of this paper is to develop a tractable general-equilibrium model of examining the impact of human resource management on intra-industry trade. Commonly, managers of Korean firms are promoted internally. It necessitates a study of human resource management and its impact on an industrial equilibrium. Design/methodology - This paper relies on theoretical analysis. We build a model in firms are hierarchical; an entrepreneur, managers, and workers. All individuals have heterogeneous managerial talents, which are the main source of managerial quality. Firms search talents for prospect managers, and eventually delegate them to supervise workers. The searching incurs a sunk cost. Findings - Our finding is as follows. Country 1, relatively abundant of managerial talents, can gain more from trade than Country 2, relatively scarce of managerial talents. This is because the higher searching cost leads to the lower survival rate of firms in Country 2. Implicatively, good jobs are destroyed, and aggregate income falls in Country 2. Originality/value - According to our study, relative abundance of managerial talents affects distribution of firm size and determines trade gain. This study can contribute to the literature of organization management and trade.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.109-117
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• 2020

This study aims to examine the effects of factors related to management accounting systems and managerial performance. The factors include budgetary participation, decentralization, and management style. Furthermore, this research investigates the consequences of the management accounting systems on managerial performance and the direct effect between management style and budgetary participation on managerial performance. Survey questionnaires were distributed to both public and private hospitals in Palembang, the South Sumatera region, Indonesia. The sample consisted of 62 respondents from 15 hospitals Target respondents were all managers in hospitals, including financial managers, service managers, human resource managers, quality managers, and other managers. The questionnaire was distributed online to each hospital, and approximately five or more questionnaires were hardcopies. This research was conducted over less than six months. The data obtained were processed via excel files, then checked for conformity, and analyzed by partial least square (PLS) software with descriptive statistics. This study uses path analysis, which that is structural equation modeling (SEM). The findings show that management style, decentralization, and budgetary participation significantly affect management accounting systems. However, management style and budgetary participation did not influence managerial performance. Finally, the findings indicate that management accounting systems are positively affected by managerial performance.

• 정보처리학회논문지:소프트웨어 및 데이터공학
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• 제2권4호
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• pp.251-266
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• 2013

정보화의 진전으로 행정 및 공공기관이 보유한 데이터에 대한 활용요구가 증대하고 있으나, 데이터 품질 문제로 많은 행정 및 공공기관이 공공 데이터의 개방 공유에 적극적으로 참여하고 있지 못하다. 본 연구에서는 선행연구에서 제시된 데이터 품질관리 성공요인을 조직적 차원과 관리적 차원으로 구분하고 이들 요인이 조직의 데이터 품질관리 수용을 통해 품질수준에 영향을 미치는지를 분석하였다. 연구결과, 품질관리 권장 및 지원과 같은 조직차원의 요인은 품질관리 수용에 영향을 미치며, 기관의 데이터 품질 수준과 관계를 가지는 것으로 나타났으나, 법제도 및 책임소재의 명확화와 같은 관리적 차원의 요인은 품질관리 수용에 영향을 미치지 않는 것으로 나타났다. 본 연구는 공공기관을 대상으로 한 품질관리가 초창기인 현 상황을 고려할 때 관리적 접근보다 전사차원의 공감대 형성이 필요함을 제시하였을 뿐만 아니라, 품질 수준에 직접적으로 영향을 미치는 품질수용 요인을 도출하여 제시하였다는데 의의를 가진다.

• 간호행정학회지
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• 제12권1호
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• pp.113-121
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• 2006

Purpose: This study was aimed to investigate educational need of nursing managerial competency in the hospitals. Method: The data were collected from 296 nurses(nurse manager and nurse) who had worked in 9 hospitals using the structured questionnaires. Data was analysed by the SPSS for Windows 12.0 program. Results: Educational needs of the nurse managerial competency development were very high. Most of items in the areas of 'human resource management', 'leadership', 'ethic/ law responsibility' and 'quality improvement' were needed for nurse managerial competency development. Current level of the nurse managerial competency level in practice was lower than education need. However nurses had moderate level ability in the areas of 'ethic/ law responsibility', 'human resource management' and 'nursing information management'. There were significant differences in current level and need of the nurse managerial competency(p=.000). Education needs of the nurse managerial competency were influenced by age, clinical career, position, education level, experience of nurse manager education(p<.05). 5) Education program operations were preferred to 'the theme course', 'lecture', 'external education institution'. Conclusion: Education program of the nursing managerial competency development is urgently needed for nurses who have worked in a hospital.