• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.845-852
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• 2020

The study aims to investigate the implementation of the internal quality assurance system (IQAS) on HEIs performance, mediated by financial management accountability. The commitment from foundation leadership on financial management accountability and their implications for HEIs' performance is also carefully examined. This study employs samples of 108 respondents from the leadership of private HEIs under Region IV Service Institutions. The purposive sampling, as a part of non-probability sampling was chosen as the sampling technique. Statistical data analysis conducted by use the structural equation model to test the hypothesis. The results reveal that the implementation of IQAS does not influence the financial management accountability, but it has an essential role on HEIs' performance. Moreover, foundation leadership's commitment has a significant positive effect on financial management accountability and HEIs' performance. Financial management accountability also has a significant positive effect on HEIs' performance. Financial management becomes important because the entire activities of HEIs should end with financial reporting. Therefore, financial and non-financial aspects are two interrelated and complementary aspects in the accreditation process. The findings of this study suggest that that performance measurement is very crucial as a part of the efforts to meet the general accountability requirement for organizations, particularly in HEIs.

• Journal of Korean Academy of Nursing Administration
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• v.9 no.2
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• pp.251-264
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• 2003

Purpose : The expectations are defined as desired expectations in initial SERVQUAL scale(1985, 1988), but in modified SERVQUAL scale(1991), are defined as a feasible ideal point expectations. In assessment of nursing service quality by SERVQUAL scale, the definitions of expectations is important problem. The purpose of this study was to compare the feasible ideal point expectations with the desired expectations in assessment of nursing service quality using SERVQUAL scale. Methods : The subjects were 256 inpatients at 4 general hospitals in Jeju-do(123 for feasible ideal point and 133 for desired). The data were collected by two types of self-reporting questionnaires to measure the feasible ideal point and desired expectations. For data analysis, t-test, multiple regression, and comparative analysis of multiple Rs via Fishers Z transformation. Results : Compared with the SERVQUAL scores, the feasible ideal point expectations better explained the variations of the overall consumer satisfaction($R^2$=O.33) than the desired($R^2$=O.25). Conclusion : The feasible ideal point expectations were more suitable to the assessment of nursing service quality using SERVQUAL scale. It will be need to explore the conceptual definitions of expectations using SERVQUAL scale in different settings. Also, further study needs to be conducted to compare alternative service quality measurement scales.

• Health Policy and Management
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• v.27 no.2
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• pp.114-120
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• 2017

The hospital standardized mortality ratio (HSMR) is a widely used generic measure for assessing quality of hospital care in many countries. However, the validity of HSMR as a quality indicator is still controversial. We critically reviewed characteristics of HSMR and suggested how to use HSMR as a quality indicator in the Korean setting. The association between HSMR and other quality measures of hospital care is inconclusive. In addition current HSMR model has shortcomings in risk adjustment because of the lack of clinical data, accuracy of disease coding, coding variation among hospitals, end-of-life care issues, and so on. Therefore, HSMR should be used as an indicator for improvement, not for judgement such as public reporting and pay-for-performance. More efforts will be needed to tackle practical and methodological weaknesses of HSMR in the Korean setting.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.494-497
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• 2002

The purpose of this study is to establish a prototype system for effective construction safety management. The research method involves comparison and adaptation into construction of quality and environment management systems in foreign and domestic manufacturing fields. The results of this study we as follows: The suggested model for construction safety management can be used effectively for the parties such as employer, employees, stakeholders, and the public especially through the application of performance measuring and reporting system.

• Journal of Korea Game Society
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• v.5 no.1
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• pp.33-40
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• 2005

Game Designs & Developers that system designs improve, the product and the change of tasks to all developers are essential in achieving On-Line Game project. Existent Or-line Game project management designs supper the definition and the change of project activities, and configuration management designs support version check, workspace management, build management, etc. In this paper. the proposed Design defines Game component based development process model, and achieves recording of process progression, processing the request of change, reporting the progression of each task, product registering and change, version recording, artifact or form search, etc. using UML. Furthermore, study on the stake holders get the systematic management and standardization by sharing information that are necessary in Game design & development and configuration management in distributed environment using the system integrated management design.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.17-27
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• 2020

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach's Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

• The Journal of Industrial Distribution & Business
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• v.10 no.5
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• pp.7-20
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• 2019

Purpose - This study provides appropriate procedures for EFA to help researchers conduct empirical studies by using PLS-SEM. Research design, data, and methodology - This study addresses the absolute and relative sample size criteria, sampling adequacy, factor extraction models, factor rotation methods, the criterion for the number of factors to retain, interpretation of results, and reporting information. Results - The factor analysis procedure for PLS-SEM consists of the following five stages. First, it is important to look at whether both the Bartlett test of sphericity and the KMO MSA meet the qualitative criteria. Second, PAF is a better choice of methodology. Third, an oblique technique is a suitable method for PLS-SEM. Fourth, a combined approach is strongly recommended to factor retention. PA should be used at the onset. Next, it is recommended using the K1 criterion. In addition, it is necessary to extract factors that increase the total variance explanatory power through the PVA-FS. Finally, it is appropriate to select an item with a factor loading into 0.5 or higher and a communality of 0.5. Conclusions - It is expected that the accurate factor analysis processed for PLS-SEM as previously presented will help us extract more precise factors of the structural model.

• Journal of Korean Academy of Nursing
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• v.36 no.2
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• pp.361-372
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• 2006

Purpose: This paper was conducted to examine the effects of transformational leadership behaviors, within the substitutes for leadership model(Kerr & Jermier, 1978). Method: Data was collected from 181 staff nurses in 3 general hospitals, with self-reporting questionnaires(MLQ developed by Bass, rd-SLS developed by Podsakoff, et at., and MSQ developed by Weiss, et al.). Descriptive statistics, factor analysis, Cronbach's alpha and moderated regression analysis were used. Result: 1) The transformational leader behaviors and substitutes for leadership each had correlations with job satisfaction. 2) The total amount of variance accounted for by the substitutes for leadership was substantially greater than by the transformational leadership behaviors. 3) Few of the substitutes variables moderated the relationships between the transformational leader behaviors and job satisfaction in a manner consistent with that specified by Howell, Dorfman, and Kerr(1986). Conclusion: The finding of this study suggest that leaders need to have a better understanding of those contextual variables that influence job satisfaction. Thus future research should focus attention on the moderating effects of substitutes, as well as the things that leaders can do to influence them. In addition, it may be good to examine the effects of substitutes on other criterion variables.

• Journal of Environmental Health Sciences
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• v.35 no.2
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• pp.71-77
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• 2009

In Korea, asbestos related diseases (ARDs) associated with occupational and environmental asbestos exposures have been reported, and commercial products contaminated with asbestos have gathered huge public attentions recently. Review of previous studies was conducted. Whereas asbestos consumptions among developed countries have decreased, those of Asian countries have increased, which showed typical international transfer of hazardous industries. In Korea residents around former asbestos mines had ARDs, which were reported in many countries such as South Africa, Canada and Australia. ARDs among residents around asbestos factories were found in many countries such as United Kingdom, United States and Italia, and increased relative risks were reported among residents around asbestos textile factories in Korea. Increased air asbestos concentrations by environmental asbestos leakages from factories were correlated with higher malignant mesothelioma incidence rates. When air dispersion model applied, excess incidence rate as far as 2.5 km from a factory were observed. As mesothelioma incidence rate, a representative index of ARD, in Korea has not reported systemically, mandatory reporting system by health personnel who diagnose the disease needs to be introduced. It is hard to conclude that commercials with contaminated asbestos do not have adverse health effects, and further studies are needed to solve these public questions.

• Proceedings of the IEEK Conference
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• 2009.05a
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• pp.402-404
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• 2009

The development of health information technology enables people to access, view and acquire personal health record. But still, there have been a number of obstacles such as the absence of the standard to realize the ideal Personal Health Record(PHR) system. In this study, we proposed the service model that serves periodic Health Record Summary which is made by a medical specialist to people who are in the busy lives. Healthcare data from EMR in a hospital including people generate themselves at home is sent to a physician to make a medical opinion, and then it is changed into Health Level 7 Continuity of Care Document(CCD) format for interoperability. After a physician writes his opinion about patient's health condition, it will send to people by email. People who receive the health record summary data by email can save them into a USB device to view own PHR and medical comments of a physician through a computer. It will help people managing their own health condition with an opinion of a medical specialist.