• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.841-848
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• 2021

This study seeks to investigate Key Audit Matters (KAMs) reporting of Thai listed companies in Thailand, and examines the influence of KAMs reporting on corporate financial performance. Data were collected from 180 companies listed in Thailand during 2016 to 2018, which accounted to 540 annual reports. KAMs reporting was quantified by content analysis from the audit reports, while financial performance and corporate characteristics were collected from the corporate annual reports. Descriptive analysis and multiple regressions were performed to analyze the data. The study results reveal that there was an increasing of KAMs reporting in audit report of listed companies in Thailand in terms of both number of issues and number of words across the observed period. The regression analysis indicates that was a significant and negative influence of words counted as KAMs reporting on financial performance, while there was no influence of KAMs reporting issue on the performance. Moreover, there was a negative relationship between corporate complexity and financial performance, while audit type had a positive correlation with financial performance. This study shows significant contribution on the implication of KAMs in an emerging economy and the role of KAMs as a communication device between auditor and stakeholders.

• Korea Trade Review
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• v.45 no.5
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• pp.23-35
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• 2020

The purpose of this study is to examine relationships among exhibition selection factor, performance, satisfaction and intention to revisit of participants in international exhibition. For this purpose, we set hypotheses relationship among external selection factor of exhibition (ESFE), internal selection factor of exhibition (ISFE), performance of sales (PS), performance of information gathering (PIG), performance of relationship building (PRB), performance of image building (PIB), satisfaction (SAT) and intention to revisit (IR). To verify theses hypotheses, we conducted path analysis on the data from 100 participants of 2019 Korea International Boat Show. The result of this study is as follows: Frist, ESFE positively impacts on PS, PIG, PRB, PIB. Second, ISFE positively impacts on PIG, PRB. Third, PS and PIB positively impacts on SAT. Fourth, SAT positively impacts on IR. The implication of this study is two fold. This study expands research area of international exhibition to a new industry such as marine leisure sports industry and provides useful information to firms that plan to participate in the international exhibition and to those who organize the international exhibitions.

• Journal of Korean Society for Quality Management
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• v.45 no.1
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• pp.93-116
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• 2017

Purpose: The purpose of this study is to suggest a key quality factor affecting user satisfaction based on quality attribute of weather information system and additionally, a managerial implication for activating weather information service market by analyzing causal relevance between weather information system and business performance. Methods: As its method, a causal relevance of quality factor of weather information system affecting satisfaction and business performance was analyzed by using structural equation model. An enterprise utilized in analysis sample performed a survey by targeting 186 distribution/logistics and general manufacturing company. Results: It was revealed that information, service quality of weather information system exerted a significant influence on user satisfaction and it did not take a significant influence on business performance in terms of quality of information, system and service. A significant relevance between user satisfaction and business performance was strong supported. Finally, it was revealed that utilization level of weather information system had a moderating effect on business performance. Conclusion: Domestic weather information system mainly focused on information utilization based weather information system and additional service level utilizing weather information is very low in practical terms. Therefore, in order to expand domestic weather related service market, systematic market expansion strategy of providing corporate customized service and case enlargement would be required.

• International Commerce and Information Review
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• v.14 no.2
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• pp.81-119
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• 2012

In order to maintain high level of control over and close coordination of foreign marketing activities, export manufacturers often consider vertical integration strategy into global distribution. However, full integration is not always a feasible option. The purpose of this study is to investigate the alternative ways to achieve optimal level of control over export channel system for desirable channel performance. This study investigates different options for integration of the vertical channel structure, and examines their effect on the performance. The findings of this study suggest different combination of ownership and coordination level has varying impact upon channel performance: efficiency, effectiveness, and adaptiveness. This implies exporters may achieve desirable performance control over export channel without fully integrating the channel via ownership.

• Journal of Korea Technology Innovation Society
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• v.18 no.4
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• pp.539-560
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• 2015

Korea has enacted the Performance Evaluation law on the R&D Programs since 2006. This study categorizes program size, program history, sustainability, self-evaluation result as antecedents, and analyze the relationship between the antecedents and Meta-evaluation result, the change rate of appropriations. The result shows that program size, program history, self-evaluation result have significant effect to the Meta-evaluation result. And Meta-evaluation result has significant effect to the change rate of appropriations. This study has implication that the performance evaluation system shows significant effect to the appropriations.

• Journal of Information Technology Applications and Management
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• v.13 no.3
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• pp.145-179
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• 2006

The measurement of informatization program effectiveness continues to be a central concern of both academics and practitioners. However, most studies of it have been inclined too heavily toward testing validity and reliability of evaluation measure to strengthen the theoretical rigor. Drawbacks of this approach have been pointed out as being unsuitable for evaluating the effectiveness of informatization program due to lack of practical relevance. The paper comprises four sections to solve the problem. 1) Through literature review of theoretical conceptual models in IS effectiveness and the domestic and foreign cases on informatization program, we establish the evaluation framework which consists of evaluation phases, 6 evaluation areas, and 22 evaluation items, and developed evaluation measures of each items. 2) Different researchers have addressed different aspects of attribute of measure. With comparing them to each other, 3 mutually exclusive criteria on coincidence analysis(usability of measurement. reliability of measurement. and validity of content) are identified. 3) Data are gathered from respondents in informatizaiton program-related organizations such as policy agency, management agency, support agency, and recipient agency. 4) The degree of coincidence of each evaluation measure are analyzed by course of an coincidence analysis procedure, which includes the reliability test, arithmetical test, and criteria validity test. The academic implication of this study is that researchers can gain an insight into the coincidence analysis to approach the problem of deciding on an indicator of performance for informatization program. There is also practical implication for applying the potential means of improving the practical relevance of conducting evaluating the informatization program.

• The Journal of Korean Association of Computer Education
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• v.6 no.2
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• pp.81-93
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• 2003

The purpose of the study was to explore the potential of the Social Network Analysis as an analytical tool for scientific investigation of learner-learner, or learner-tutor interaction within an e-Learning environment. Theoretical and methodological implication of the Social Network Analysis had been discussed. Following theoretical analysis, an exploratory empirical study was conducted to test statistical correlation between traditional performance measures such as achievement and team contribution index, and the centrality measure, one of the many quantitative measures the Social Network Analysis provides. Results indicate the centrality measure was correlated with the higher order learning performance and peer-evaluated contribution indices. An interpretation of the results and their implication to instructional design theory and practices were provided along with some suggestions for future research.

• Journal of Intelligence and Information Systems
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• v.11 no.2
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• pp.17-29
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• 2005

The purpose of the study was to explore the potential of the Social Network Analysis as an analytical tool for scientific investigation of learner-learner, or learner-tutor interaction within a Computer Supported Corporative Learning (CSCL) environment. Theoretical and methodological implication of the Social Network Analysis had been discussed. Following theoretical analysis, an exploratory empirical study was conducted to test statistical correlation between traditional performance measures such as achievement and team contribution index, and the centrality measure, one of the many quantitative measures the Social Network Analysis provides. Results indicate the centrality measure was correlated with the higher order teaming performance and the peer-evaluated contribution indices. An interpretation of the results and their implication to instructional design theory and practices were provided along with some suggestions for future research.

• The Journal of the Korea Contents Association
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• v.22 no.6
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• pp.428-438
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• 2022

The purpose of this study was to examine the modern implication and religious value of the Medicine Buddha faith. Accordingly, the theoretical background of Medicine Buddha faith was reviewed based on various literature, including Bhaisajyaguru Sutra, a representative literature on Medicine Buddha, and the two key goals of Medicine Buddha faith were set up and analyzed. As a result of this study, the modern implication and religious value of the Medicine Buddha faith were presented as follows. First of all, it is the modern implication of the Medicine Buddha faith. First, the Medicine Buddha faith promotes a shift in the perspective that disease is the subject of healing, not treatment. Second, the Medicine Buddha faith expands diseases not only to medical diseases but also to disabilities and makes them an object of healing. Third, the Medicine Buddha faith promotes healing through performance that strengthens the positivity of the mind. Next is the religious value of the Medicine Buddha faith. First of all, the Medicine Buddha faith has strong religious acceptance. Second, the Medicine Buddha faith is characterized by being accepted by modern people beyond religion and sect. Based on the results of this study, this study made suggestions to improve the quality of life of modern people suffering from pain in their daily lives due to diseases and unnatural death.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1089-1097
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• 2020

Nowadays, technology and information are developing rapidly. It compels an organization or a company strive to excel in its field. In the Industrial Revolution 4.0 era, companies must maintain their assets and technology to face the competition. One asset that should be paid attention to is human resources. Human resource has two important variables, namely Organizational Citizenship Behavior (OCB) and Employee Engagement (EE). This study aims to analyze the relationship between OCB and EE on Employee Performance (EP) in the manufacturing industry in Tangerang. This study is conducted using a quantitative method with 200 respondents. The data is collected by distributing questionnaires to respondents, which is then analyzed using Structural Equation Modeling (SEM) with AMOS 23 software. The result of this study indicates that OCB has a significant effect on EE and EP. This study also finds that employee engagement has a significant effect on employee performance and can mediate the relationship between OCB and EP. From these results, the implication that can be taken is that the manufacturing industry in Tangerang must pay attention to their employees for them to develop OCB and EE, and eventually increase their performance towards the organization.