This study is for the purpose of understanding User Satisfaction of Accounting Information System more closely by means of perceiving relations between Internal Controls and Quality. That is, this study is to assess Internal Controls and Quality and to connect those with User Satisfaction. This thesis is for the substantial study on whether Information Quality, System Quality, and Service Quality influenced by Internal Controls of Accounting Information System have an effect on User Satisfaction, when Internal Controls of Accounting Information System is good, The following hypothesis was made to achieve this purpose. First, Internal Controls will have an positive influence on Quality. Second, Qualify will positively affect User Satisfaction. Third, Internal Controls will positively Influence User Satisfaction. Fourth, Internal Controls will have a positive effect on User Satisfaction through Quality For the survey sample, this study gathered data on someone engaged in companies or organizations which have computer offices, and groups were differentiated between general staff and someone in charge of the computer office, and each group had different questions. In general, 622 of questions were distributed and 200 of the final valid samples were used for the substantial analysis. As the result of the study, the relations between Internal Controls and Quality are statistically significant. The relations between Quality and User Satisfaction ire also statistically significant. But the relations between Internal Controls and User Satisfaction are not statistically significant. Path Analysis was implemented to analyze the hypothesis on whether Internal Controls have an influence on User Satisfaction through Quality. When the result of analysis with Lisrel 8.5 was examined, index numbers(GFI, AGFI, RMR) representing the suitability of the model were enough to be taken and it is showed that there is the suitability of the model. Internal Controls of Accounting Information System can't have an influence on User Satisfaction with Quality. As the above hypothesis was rejected, Through Path Analysis, this study examined the influence which relations between Internal Controls and Quality, factors of User Satisfaction, have on User Satisfaction, and is very meaningful in terms of the first trial. And on the point of time when there are little studies on the effect analyses between Internal Controls and Quality, this study would be the promoter for the future. The limitation on this study is to analyze only mutual effects between factors by choosing Internal Controls, Quality, and User Satisfaction as survey variables. The study which measure items with precision which are related to each variable and understand measurement factors clearly should be implemented.
Purpose - The year 2016 marks 20 years since the opening of Korean distribution market in 1996. After this opening, the domestic market expanded and modernized, and has grown to become an advanced distribution market with a greater range of consumer choices. On the other hand, traditional markets have waned and their management has become worse. However, traditional markets do not have economic value alone. This study examines the effects of social value in traditional market such as the value of Cultural Tourism and the value of Sharing Community with Traditional Market on Satisfaction, Loyalty and Place Attachment of the residents. Research design, data and methodology - A questionnaire was organized for this study after a hypothesis was set based on theoretical background. Verification of the hypothesis was undertaken by statistically analyzing questionnaire responses. Personal interviews were performed for this study, and a total of 300 responses were collected, of which 228 responses (76%) were from women. The survey coverage was divided into 10 regions ranging from metropolitan areas to the provincial level, and the age groups were divided into 30s to 60s to ensure diversity of the area and age. Results - To summarize the study results, through verification of the hypothesis in terms of meaningful influence, it appears the values of Cultural Tourism to Satisfaction and Loyalty are supported. On the other hand, the value of Sharing Community is only supported for Satisfaction. It appears that Satisfaction to Loyalty and Loyalty to Place Attachment are meaningful effects. The mediator effect was also reconciled through satisfaction and loyalty. Loyalty was analyzed in terms of mediating the effect of satisfaction on place attachment. Conclusions - It is noted in this study that government support is required to preserve traditional markets and renewal program. Community requires multilateral communication and the formation of effective relationships. In contrast to the economic value emphasized by large retailers, the empirical analysis of the non-economic effects of traditional markets has presented the significance of socio-cultural values in traditional markets. In the future, socio-cultural values and economic values should be integrated into more empirical studies through mutual comparison. Investigating the increase and decrease of social value in traditional markets will help the future formulation in government policy.
Asia-Pacific Journal of Business Venturing and Entrepreneurship
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v.12
no.3
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pp.177-190
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2017
This study investigates the effects of franchisors' characteristics including brand reputation, training and product related support, franchisees' characteristics including store location and management on the performance and recontract intention of franchisees in bakery franchise industry. Also, this study examine the moderating effect of CEO experience of franchisees among the franchisors' and franchisees' characteristics, and performance. To empirically test these relationships, data were collected from 386 respondents who are franchisees in the bakery franchise sector. In the verification of hypotheses, the structure equation modeling(SEM) is used. The results of this study are as follows. First, franchisors' brand reputation, training support, and franchisees' locational factor have significant effects on the financial performance of franchisees positively. However, franchisors' product related support and franchisees' management of the store have not significant effects on the performance. Second, the performance of franchisees has positive effect on the recontract intention. Third, the moderating effect of CEO experience is only significant in the relationship between franchisors' training support and the performance. Based on the findings, this study suggest the importance of building a good brand image and superior training system for franchisors to improve mutual ongoing growth. Also, franchisors should determine whether nascent franchisee entrepreneurs have CEO experiences to further improve performance. If they do not have related experiences, both opening and ongoing training supports of franchisors and the efforts of franchisees towards learning are required. Finally, this study suggest that both franchisors and franchisees should accurately analyze the conditions of possible locations and establish strategies to select beneficial location before starting a franchise business.
The Journal of the Institute of Internet, Broadcasting and Communication
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v.17
no.1
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pp.269-279
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2017
Today, labor unions have become more serious and have more critical roles in the IT industry. Labor union should enhance the quality of working life in an organization. It is the most important role of the union to satisfy employees. When a labor union enriches its roles, members have a positive attitude to the union. Hence, workers will be more satisfied and make more positive results. Moreover, although members have positive attitudes to the union, when labor and capital have a negative relationship, workers do not make the best performance. Furthermore, although unions and the companies work in close cooperation, when members have a negative attitude to the labor union, workers' performance will also decline. Hence, a positive attitude to labor unions and union-management relations has a mutual benefit for performance. This study explains these relationships with the effect of attitudes to labor unions (satisfaction, trust, and commitment) on organizational commitment and organizational citizenship behavior, and the moderate effect of union- management cooperation. The purpose of this study is to suggest that labor unions should have a positive relationship with management and win members' recognition in the IT field.
Purpose - It has been argued that the regulations restricting entry and opening hours of General Super Markets and Super Super Markets have not been as effective as expected. In contrast, the win-win item scheme that appeared recently has the advantage that it could raise the effectiveness of the system in that win-win items are in principle resigned on the basis of bilateral agreements. This study analyzes the win-win item agreement made between Homeplus at Hap-jung and small traditional markets to examine the practical effectiveness of the win-win item scheme. While existing literature studying the regulatory effects have concentrated on the restrictions around store entry or opening hours of large retailers, it can be said that there have been few empirical studies on the effect of win-win items agreement with large retailers. Research design, data, and methodology - Homeplus at Hap-jung made a win-win items agreement with nearby small traditional market traders in 2013. In accordance with this voluntary agreement, Homeplus started by limiting its sales to 15 win-win items. The survey was conducted through one-on-one interviews, April 14 to May 2, 2014, by a professional public opinion research agency. The interviews were targeted at small business retailers in the nearby traditional market. We divided the traditional markets near Homeplus at Hap-jung where the win-win item agreement was achieved into two groups, win-win item agreement markets and non win-win item agreement markets, to compare the performance difference between the two groups. Results - To determine the change in sales of the 15 win-win items, we examined the performance difference between the two groups using two criteria (compared with similar items, and compared to sales volume a year ago). The results show that the individual sales of win-win items in the win-win item agreement markets are more likely to increase than in the non win-win item agreement markets. Total sales volume of individual stores in the agreement markets also showed a more significant increase compared to a year ago than those in non win-win item agreement markets. Conclusions - Contrary to the existing retail regulations that have one-sided and uniform characteristics, it can be pointed out that the win-win item scheme has the effect of increasing the success of the system itself because it is done on the basis of mutual agreement between General Super Markets and traditional markets. The empirical results of this study can be said to support this conjecture. For the successful settlement of a win-win items agreement, the following points should be reviewed. First, it requires a great effort from the selection process of win-win items in order to improve the effectiveness of the agreement. Second, the existing General Super Markets customers should be introduced to the traditional markets or small shops to increase the sales of win-win items. Therefore, voluntary effort is essentially required from the traditional markets to engage customers.
In order to investigate the protective effect of Samduhaejungtang-gamibang on the liver injury of rats induced by $CCl_4$ and d-galactosamine, the serum transaminase(GOT& GPT) alkaline phosphatase(ALP), lactic dehydrogenase(LDH) for enzyme activities and triglyceride, total bilirubin amounts for serum component were measured. All animals were divided into 4 groups, those were normal group(untreated), control group(treated with vehicle 0.9% Saline solution), sample Ⅰ group(1500mg/kg administrated), sample Ⅱ group(3000mg/kg administrated). The results were as follows: 1. The inhibitory effects of the serum GOT activities in rats induced by $CCl_4$ were noted in sample Ⅱ group(p<0.01). In serum GPT activities, sample Ⅱ group(p<0.05) only showed the inhibitory effects. 2. The inhibitory effects of the serum ALP activities in rats induced by $CCl_4$ were noted in sample Ⅱ group(p<0.01) 3. The inhibitory effects of the serum LPH activities in rats induced by $CCl_4$ were noted in sample Ⅱ group, but it is not recognized statistically. 4. The increases effects of the serum triglyceride content level in rats induced by $CCl_4$ were inhibited in both sample Ⅰ group(p<0.05) and sample Ⅱ group(p<0.01) 5. The increases effects of the serum total bilirubin content level in rats induced by $CCl_4$ were inhibited in sample Ⅱ group(p<0.05) 6. The inhibitory effects of the serum GOT, GPT activities in rats induced by d-galactosamine were noted in sample Ⅱ group (p<0.001), but sample Ⅰ group was not recognized. 7. The signiticantly inhibitory effects of in the serum LDH activities in rats induced by d-galactosamine were noted in both sample Ⅰ group(p<0.05) and sample Ⅱ group (p<0.001) 8. The increases of the serum ALP content level in rats induced by d-galactosamine were inhibited in sample Ⅱ group(p<0.05) 9. The increases of the serum total bilirubin content level in rats induced d-galactosamine were inhibited in sample Ⅱgroup(p<0.05) According to the above results, it is considered that Samduhaejungtang-gamibang has protective effect against liver injury in rats induced by $CCl_4$ and d-galactosamine. So it is required to study about the actions of mutual relation of medicines and patho-mechanism by experiment.
The purpose of this study is to conduct an empirical analysis on the effect of aid proliferation on government spending on health by the recipient nations using panel data and acquire information on the direction of future ODA operations. In this study, calculated excessive foreign aid index with regard to the health sector of Sub-Sahara African nations and conducted an empirical analysis on the effect of aid fragmentation on government spending on health sector. The result of the analysis disclosed that aid fragmentation significantly reduced government spending on health. It is anticipated that such trend came from the mutual pursuit of profit between the attribute (the needs of the donor nation) of ODA projects after new businesses and the governments of recipient nations that want ODA funding. Because competitive and excessive supports in ODA projects induce distortion in the government budget operation of the recipient nations and thereby trigger disutility in ODA projects, Based on the result of the analysis, We proposed to incorporate a more comprehensive deliberation with regard to the capacity of the recipient nations as well as a need for the role of mediating body such as DAC.
Tai, Myungsik;Lee, Yebin;Oh, Sejong;Shin, Jeongwoo;Lim, Joosup;Park, Donghun
Journal of the Korean Society for Aeronautical & Space Sciences
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v.49
no.2
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pp.107-120
/
2021
Electric-powered distributed propulsion aircraft possess a complex wake flow and mutual interference with the airframe, due to the use of many propellers. Accordingly, in the early design stage, rapid aerodynamic and load analysis considering the effect of propellers for various configurations and flight conditions are required. In this study, an efficient panel-based aerodynamic analysis method that can take into account the propeller effects is developed and validated. The induced velocity field in the region of propeller wake is calculated based on Actuator Disk Theory (ADT) and is considered as the boundary condition at the vehicle's surface in the three-dimensional steady source-doublet panel method. Analyses are carried out by selecting an isolated propeller of the Korea Aerospace Research Institute (KARI)'s Quad Tilt Propeller (QTP) aircraft and the propeller-wing configuration of the former experimental study as benchmark problems. Through comparisons with the results of computational fluid dynamics (CFD) based on actuator methods, the wake velocity of propeller and the changes in the aerodynamic load distribution of the wing due to the propeller operation are validated. The method is applied to the analysis of the Optional Piloted Personal Aerial Vehicle (OPPAV) and QTP, and the practicality and validity of the method are confirmed through comparison and analysis of the computational time and results with CFD.
We employed meta-analysis to identify associations between self-compassion and various psychological variables using Korean literature. Various psychological variables were categorized by mutual consent of researchers who referred to the relative previous researches and hand books of psychology. We gathered 114 dissertations and journal articles published in Korea until now, including a total of 423 effect sizes, and calculated mean effect sizes using CMA2. We found large effect sizes for the relationships between self-compassion and positive psychological variables group of r = .45, and between self-compassion and negative psychological variables group of r = -.44. In addition, sub forms of positive psychological variables group and negative psychological variables group had statistically significant relationships with self-compassion. According to the results, we determined that self-compassion is an important explanatory and meaningful variable in understanding psychology of Korean. This study could help explore and develop the evidence for self-compassion in psychology.
Park, Seong-Gi;Sin, Sun-Gi;Park, Gwang-Hun;Seong, Jang-Hyeon;Park, Yeong-Cheol;Lee, Gyu-Chang;Lee, Jun-Hui
Korean Journal of Materials Research
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v.11
no.12
/
pp.1028-1034
/
2001
The 2.5 vol% TiNi/6061Al composites were fabricated by permanent mold casting. The microstructures and tensile test for the cold rolled composites with maximum 50% reduction ratio were investigated. In the case of TiNi fiber with 2mm interval in preform, the interface bonding of fabricated composites were good, interface diffusion layer of this composites was made by the mutual diffusion. Transverse section of TiNi fiber was decreased with increasing reduction ratio and longitudinal section of TiNi fiber showed multiple wave phenomenon. And the tensile strength of composites at 38% reduction ratio was the most high. In the case of over 38% reduction ratio, the decrease of the tensile strength was due to TiNi fiber rupture by excess working. The fracture mode was appeared brittle fracture with increasing reduction ratio.
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