• 경영정보학연구
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• 제10권3호
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• pp.289-311
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• 2008

본 연구는 병원산업에서 사용하는 병원정보시스템에 대한 품질 척도의 개발과 품질 수준 측정을 실시한 실증연구이다. 연구목적은 병원정보시스템을 위한 품질 측정 척도의 개발과 경향을 파악하여 병원경영자, 시스템 분석가와 소프트웨어 설계자들에게 의사결정을 위한 가이드라인 제공과 사용자들의 정보욕구에 대한 피드백을 제공하는데 있다. 연구대상은 의사, 간호사, 약사와 원무행정으로 하였고, 업무맥락은 환자진료, 환자간호, 약품 조제/제제, 진료비 수납/청구로 선정하였으며 품질 속성은 ISO9241-11의 효율성, 효과성, 만족성으로 분류하였다. 연구결과 국내 병원정보시스템은 환자진료와 진료비 계산 중심으로 구축되어 있다는 것을 알 수 있었고 직종, 전공, 직위와 업무 범위에 따라 각각 다른 품질 척도가 필요하다는 것이 밝혀졌다. 특히 병원정보시스템의 품질이 매우 낮은 분야는 비정상적인 업무처리와 외부 기관의 정보 공유 및 표준화로 밝혀졌다. 이것은 앞으로 병원정보시스템 품질을 개선해야하고 발전시켜야 할 부분이라고 할 수 있다.

• The Journal of Asian Finance, Economics and Business
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• 제7권2호
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• pp.119-129
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• 2020

The main purpose of this study is to examine the impact of intellectual capital disclosure (ICD) on firm performance in the pharmaceutical and chemical industry of Bangladesh. In this study, 21 listed pharmaceutical and chemical companies have been selected as sample for 2016 and 2017. This study used the intellectual capital disclosure index developed by Rahman, Sobhan, and Islam. Return on assets and return on equity have been used as the proxy variable of firm performance. In this study, content analysis is performed to assess the level of disclosure regarding intellectual capital and pooled cross-sectional analysis is used to assess the relationship between ICD and firm performance. The study has found a positive and significant relationship between ICD and firm performance. Besides, an in-depth analysis of this study shows that all the components of ICD namely internal capital disclosure, external capital disclosure, and human capital disclosure are also positively and significantly associated with firm performance. The study suggests the development of an intellectual capital disclosure framework by the regulatory authority for mandatory compliance. This will improve the quality and quantity of ICD in the annual reports. Besides, firms should more emphasize on ICD which will help to improve their performance.

• 품질경영학회지
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• 제28권2호
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• pp.176-191
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• 2000

Configuration Management (CM) is a management discipline that applies technical and administrative direction to the development, production and support life cycle of a configuration item. This paper introduces an application of this disicipline to ISO 9000 quality systems. A proto type CM information system caned CM / ISO 9000 is implemented via a comparison and anal37sis of CM standards such as ISO 10007, MIL-STD-2549 and EIA Standard IS-649. This system demonstrates 4 basic CM functions consisting of configuratin identification, change control, configuration status accounting and configuration audit. In the system, configuration items such as documents and drafts can be managed to ensure effective ISO 9000 quality systems. Implementation is supported by IDEF0, IDFF1x in modeling, MS SQL Server Ver. 7.0 as DBMS and Visual Basic Ver. 6.0 for interface programming.

• The Journal of Asian Finance, Economics and Business
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• 제7권2호
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• pp.43-52
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• 2020

The paper investigates the mechanism through which corporate credit ratings affect dividend payments by decomposing the mean difference of dividends into a part that is explained by the determinants of dividends and a residual part that is contributed by the pure credit group effect, in the framework of the traditional dividend model of Fama and French (2001). Historically, better credit rated firms have shown consistently higher propensity to pay dividends especially during the economic crisis period. According to the counter-factual decomposition technique of Jann (2008), better rated firms are more responsive to the firm characteristics that have positive impact on dividends and poor rated firms are more responsive to the negative dividend predictors. As a result, good (bad) credit ratings make corporate managers become more bold (timid) in their dividend payments and they tend to pay more (less) dividends than what their firm characteristics prescribe. The degree of information asymmetry increases for the poor group firms during crisis periods and they attempt to reserve more cash in preparation for future investments. The decomposition results suggest that the credit group effect can potentially exceed the effect of firm characteristics because firms of different credit ratings can respond to the very same firm characteristics in a different manner.

• 한국문헌정보학회지
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• 제44권4호
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• pp.95-114
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• 2010

Multimedia searching is an important activity on the Web, especially among the younger generation. The purpose of this study aims to examine college students’ multimedia information needs and searching on the Internet. While there is a clear pattern among students with respect to their multimedia uses, searching sources, relevance criteria and searching barriers, some differences exist especially according to searching of different multimedia types such as image, audio and video. For multimedia uses, information/data-focused uses are frequently found in image and video, while the use of audio is mainly for object-focused searches. As multimedia searching sources, audio and video files present a similar pattern of being high in media specific searching sources and low in generic search engines. Browsing through related blogs and homepages is an important part of searching for media files accounting for approximately 20% of total search for each media. The relevance criteria used by study participants when search for image files was primarily concerned with topicality while the contextual and media quality in the audio and video types are also considered important. Searching barriers for audio and video files are categorized into three broad aspects, including access and search quality, preview limitations and collection limitations, while obstacles for image files searching include access difficulties and low qualities of various collection.

• 경영과정보연구
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• 제35권4호
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• pp.169-184
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• 2016

이연법인세자산(부채)은 과세소득과 회계이익 간의 일시적차이를 재무제표에 반영한 것이므로 재량적 발생액의 대용치라는 정보유용성을 가질 수 있다. 또한 이연법인세자산의 실현가능성 검토는 이익조정의 수단으로 이용될 수 있다. 이에 본 연구는 이연법인자산에 초점을 두고 이연법인세자산은 수정 Jones모형(Dechow et al. 1995)으로 측정된 재량적 발생액과 일반적으로 어떤 관계를 보이며, 이러한 관계에 감사품질은 어떤 영향을 미치는지 검증하였다. 이 검증을 위한 표본에는 이연법인세자산에 대한 세율변동효과와 측정의 신뢰성을 통제하기 위하여 2009년부터 2010년까지 비금융업을 대상으로 최종 2,670개 기업이 선정되었다. 실증분석결과는 다음과 같다. 첫째, 전체표본을 대상으로 분석한 경우 이연법인세자산은 일반적으로 재량적 발생액과 부(-)의 관계를 나타냈지만 감사품질이 높은 경우에는 유의한 관계를 보이지 않았다. 둘째, 음(-)의 재량적 발생액을 보이는 1,379개 표본을 대상으로 분석한 경우 이연법인세자산과 재량적 발생액은 유의한 관계를 보이지 않았지만 감사품질이 높은 경우에는 부(-)의 관계를 나타냈다. 이러한 결과는 음(-)의 재량적 발생액을 보이는 경우에는 높은 감사품질이 이연법인세자산을 이용한 이익조정행태를 제한하여 이연 법인세자산은 재량적 발생액을 탐지하는데 유용할 수 있음을 시사한다. 따라서 본 연구는 선행연구에서 개별 주제로 다루었던 이연법인세자산의 이익조정탐지와 이익조정수단이라는 상반된 관련성을 병합 접근하여 일반적인 관련성을 확인하고, 감사품질이 이연법인세자산의 재량적 발생액에 대한 정보유용성에 영향을 미칠 수 있다는 점을 제시하였다는데 의의가 있다.

• 산경연구논집
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• 제9권12호
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• pp.31-43
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• 2018

Purpose - Smartphone shopping malls provide customers with a variety of tangible and intangible services including web sites, web design, use convenience, information for products and shopping and various after services. Accordingly, it is needed to expand and classify service qualities based on the various services provided by smartphone shopping malls, and then analyze path structures of smartphone shopping malls' qualities → customer satisfaction → behavioral intention. The purpose of this study is to categorize the qualities of smartphone shopping mall users based on the e-SERVQUAL by Lee(2002) and the SERVQUAL by Parasuraman et al.(1988, 2005), the smartphone shopping malls' service qualities based on service quality of smartphone shopping malls used in the previous use studies, and the Website quality factors of service industry and to analyze path structure of smartphone shopping mall's qualities → customer satisfaction → behavioral intention on college students in order to confirm the system of smartphone shopping malls' qualities. Research design, data, and methodology - This study's survey was carried out on the college students of university located in northeastern of Seoul. It was from December 7 - 15, 2017, and a total of 240 questionnaires were distributed, with 228 collected. Of them, effective questionnaires used in the final study were a total of 201 except 27 that couldn't be used. In this study, empirical analysis was done with factor analysis, correlation analysis, multiple regression analysis, simple multiple regression analysis and moderating regression analysis by using Statistics Package SPSS18.0. Results - The study results are as follows: First, smartphone shopping malls' qualities were classified into six categories like customer system quality, Web design quality, convenience quality, information-offering quality, service quality, and product quality. Second, it showed that system quality, Web design quality, and information-offering quality had a positive impact on customer satisfaction, respectively. Third, it suggested that quality factors of smartphone shopping mall users had a positive impact on customer satisfaction in the order of quality, information-offering quality, system quality and Web design quality. Finally, it showed that customer service quality, product quality, and convenience quality did not have a positive impact on customer satisfaction. In addition, it said that customer satisfaction of smartphone shopping mall users had a positive impact on behavioral intention and thereby, the higher the customer satisfaction was, the higher the relations between reuse intention and recommendation intention were. Meanwhile, moderating regression analysis showed that trust did not have moderating effect in the relations between customer satisfaction and behavioral intention. The above study revealed that smartphone shopping malls' qualities were classified into six categories and it was possible to generalize after empirical analysis was made in the path structure. Conclusions - Smartphone shopping mall users consider usefulness of obtaining shopping information and quality on quick and abundant shopping information more important than access environment of smartphone shopping malls and kind services of smartphone shopping mall managers. Thereby, smartphone shopping mall marketers need to take service qualities like system quality and information-offering quality into more consideration.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.751-762
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• 2021

This study aims to examine whether an increased disclosure has a positive impact on firm performance and whether the opposite impact of increased disclosure on firm performance can occur in certain conditions - high proprietary information and competition. The sample for this study consists of Indonesian firms listed on the Indonesia Stock Exchange (IDX). The data were selected based on purposive sampling and panel data spanned eleven years (2006-2016). A panel GLS regression using moderated regression analysis (MRA) was adopted. The results of this study reveal that an increased disclosure has a positive effect on firm performance, but an increased disclosure has a negative impact on firm performance when proprietary information is high, and vice versa. Also, if the disclosure is increased, the negative impact of proprietary information on firm performance will get exacerbated in conditions where the competition level is high. The findings of this study suggest that, since the positive effect of continuously-increased disclosure on firm performance leads to the reversal (negative) impact when certain conditions occur (high proprietary information and competition), the level of disclosure quality is most likely to tap an 'optimal' point. In this regard, however, a broader investigation of all firms across countries still needs to be conducted.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.95-107
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• 2020

This study analyzes the effect of corporate social responsibility (CSR) activity on investors' heterogeneous beliefs. The hypothesis of this study is based on the conflicting effects of CSR activities on firm value and earning's quality. Investors' heterogeneous beliefs used in the empirical analysis of this study are trading volume, and CSR activity is measured by the KEJI Index (Korea Economic Justice Institute Index). This study performs an empirical analysis using regression analysis including control variables. CSR activities are found to have a positive relationship with trading volume. This is consistent regardless of the low and high accounting information (earning's quality). It can be interpreted that Korea's CSR activity acts as an incentive to increase investors' heterogeneous beliefs about target companies. In other words, it implies that the investor judges CSR activities negatively when evaluating firm value. This study could have a policy implication in that it analyzes how CSR activities affect investors' decision-making. In other words, this study analyzed CSR activities from the perspective of shareholders. Therefore, this study is expected to provide useful information for policymaking by regulatory agencies. In particular, its contribution is to presents data that CSR activities can be a negative factor in evaluating firm values.

• 한국건설관리학회논문집
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• 제20권2호
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• pp.13-27
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• 2019

가설공사는 임시시설물이지만 공사기간동안 사용빈도가 높으며 공사비의 10% 내외를 차지하고 있어 체계적인 관리가 필요하다. 하지만 가설공사의 시공검측정보들은 설계도서 및 시방사항에 특별한 명시가 없는 경우가 많으며 제기준에 대한 사항도 방대하다. 이로 인해 가설공사에 대하여 품질점검을 실시할 경우 관련 점검업무들을 비효율적으로 수행하며, 인간적인 오류가 발생할 확률이 높다. 따라서 본 연구에서는 가설공사에 대하여 품질점검 업무수행을 지원하고 관련 정보를 제공할 수 있는 전자작업지원시스템을 적용하고자 한다. 이를 위해 IDEF0를 활용하여 업무 단위프로세스별 정보흐름을 규명하고 EPSS기반 품질점검 업무체계를 정리하여 프로토타입을 개발한다. 이후 현장적용을 통한 검증방법으로 가설공사 품질점검 업무의 효율과 정보접근성을 향상하고자 한다.