• Title/Summary/Keyword: Tax Service Quality

Search Result 39, Processing Time 0.023 seconds

Effects of guardians' service quality perception on the service perception and behavioral intention of patients in healthcare service (의료서비스 이용에서 보호자의 서비스품질인식이 환자의 서비스품질인식 및 구매행동의도에 미치는 영향)

  • Shin, Hak-Gene;Oh, Hang-Rok;Jeon, Sang-Nam;Lee, Eun-Yong
    • Korea Journal of Hospital Management
    • /
    • v.16 no.2
    • /
    • pp.98-116
    • /
    • 2011
  • In this study, we examined the effects of guardians' service quality perception(G-SQP) on patients' service quality perception(P-SQP) leading to patients' behavioral intention(P-BI) and the effects of G-SQP on guardians' behavioral intention(G-BI). To investigate the causalities of the variables, we collected national wide samples of 144 hospitals, 1456 patients and 1455 guardians of the patients and analyzed 1146 guardian-patient coupled cases refined with prerequisites such as missing value, outliers, normality and covariance conditions. Followed were contributions of the present study. First, G-SQP was a predictor of P-SQP. Second, in the first contribution statement, there was no statistically significant difference between inpatient and outpatient group. Third, proven was that G-SQP was a predictor of G-BI. Fourth, verified was that P-SQP was a predictor of P-BI. Fifth, G-SQP was a predictor of P-SQP being led to P-BI that meant P-SQP had a mediating role between G-SQP and P-BI. Since the guardians' perception affected patients' buying decision, the present study implied service managers of hospital settings should pay attention to guardians' perception of service quality as well as patients'. With such strategy, hospitals could improve financial performance in long-term.

  • PDF

A Study on the Development of PSEI and Measurement of Service Efficiency in Public Sector (공공부문의 서비스효율성 측정 및 지수개발에 관한 연구)

  • Song, Gwag-Suk;Baek, Pil-Ki;Yoo, Han-Joo
    • Journal of Korean Society for Quality Management
    • /
    • v.37 no.4
    • /
    • pp.100-110
    • /
    • 2009
  • The customer-driven efficiency evaluation has been in the mainstream of public administration research, since the 1980s. However, there have been relatively fewer efficiency evaluation research in public administration compared to those of public institutions. This paper is to analyze the service efficiency of public sector using Data Envelopment Analysis(DEA). We suggested two stage DEA model to accomplish efficiency evaluation that an operation and performance characteristic of the public institution were reflected and then the number of the government employee and tax expenditure per residents were used as the input elements at the 1st stage and four integrated service dimensions were used as the output elements. At 2nd stage, four integrated service dimensions and citizen's satisfaction were used as the input and output elements respectively. In addition, we suggested PSEI(Public Service Efficiency Index) which showed the efficiency of the public sector using the two stages efficiency result. According to the results for '07, there were no efficient institutions among 15 DMUs and the most efficient public institution was K(0.9150). In case for '08 analysis, there was only one efficient DMU.

The Effects of Service Qualities on Customer Satisfaction, Trust, and Behavioral Intention in Smartphone Shopping Malls (스마트폰 쇼핑몰의 서비스품질이 고객만족, 신뢰, 행동의도에 미치는 영향)

  • Yang, Seung-Kwon;Shim, Jae-Hyun
    • The Journal of Industrial Distribution & Business
    • /
    • v.9 no.12
    • /
    • pp.31-43
    • /
    • 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.

Analysis of Childcare Support Policies and Fertility Rates of the OECD Countries: Focusing on Cash-support Policies, Child-care Facility Policies, and Tax Benefits Policies (OECD 국가의 양육지원 정책과 출산율 분석: 현금지원 정책, 보육시설서비스 정책, 조세혜택 정책을 중심으로)

  • Kang, Kyoung Hee;Jun, Hong-Ju
    • Korean Journal of Childcare and Education
    • /
    • v.9 no.6
    • /
    • pp.197-221
    • /
    • 2013
  • The purpose of this study was to examine the relationship between the child care support policies and the birth rate in 33 OECD countries. In the structural equation modelling, the birth rate was the dependent variable while the cash-support policies, the child-care facility service policies, and the tax benefits policies were the independent variables. The analysis showed that the most effective factor on the birth rate was the child-care facility service policies. Regarding the effectiveness of the policy expenses, the cash-support policies showed stable fluctuation of effectiveness according to the fluctuation of cash amount, the child-care facility service policies. In conclusion, in order to increase the effectiveness of the cash-support policies, the adequate cost calculation to decrease the parents' burden for child-bearing, re-allocation of budget, and support methods and timing should be continually discussed. In addition, for the better effectiveness of the facility service policies, more various, comprehensive and high-quality facility service policies that could balance home and work, should be implemented.

Building Mongolian ULIIMS(Ulaanbaatar Land Information Integration Management System) (몽골 울란바타르시 토지정보 통합관리시스템 개발)

  • Jo, Myung-Hee
    • Journal of the Korean Association of Geographic Information Studies
    • /
    • v.16 no.3
    • /
    • pp.164-179
    • /
    • 2013
  • Ulaanbaatar city, the capital of Mongolia and the center of Mongolian economy, increasingly needs to have a long-term urban planning and a system to impose a tax on land effectively as insufficient development of land and the moving of nomad into urban areas increases during its rapid growth. Therefore, Mongolian government has to prepare a land management system which provides the infrastructure to improve work efficiency and service quality by integrating digitalized data about land and main facilities and sharing data between related departments. This research analyzed the environment to operate the existing land management system and working environment and redesigned database. Furthermore, it integrated all the existing systems, configured service network, and made working environment for land registration, land permission, land payment management to be processed online. With this, it provides the foundation to improve quality of people's life through the preparation of long term urban planning, clean tax administration of real estate, and reconsideration of efficiency about urban infrastructure investment.

Review of Danish Agricultural Advisory Service and Its Implications (덴마크 농촌지도사업의 현황과 시사점)

  • Shim, Mi-Ok;Kim, Ji-Sung
    • Journal of Agricultural Extension & Community Development
    • /
    • v.18 no.1
    • /
    • pp.153-197
    • /
    • 2011
  • The purpose of this study is to look at the development and status of Danish Agricultural Advisory Service (DAAS) and to find some implications on Korean agricultural and rural extension. Agriculture is main industry contributed to economic growth in Denmark. Main factors of this success would be strong farmers' organizations, commercial co-operatives, farmers' active participation in training and education, and independent advisory service owned and managed by farmers. DAAS has unique developmental history. First service was started by local farmer's organization in 1871. Farmers themselves wanted to start advisory service in order to improve the quality of butter. National center of DAAS was established in 1971 in order to disseminate knowledge to local centers, to develop new activities and computer programs, and to deliver in-service training of local advisors. In 2010, one national center with 550 employees and 32 local centers with 2,900 employes are serving for 48,000 farms. The service covers almost all farmers' needs such as production, finance, tax, buildings, crops, livestock, organic production, environment, legal matter. DAAS Academy tries to offer relevant, just-in-time training activities in order to develop the competences of advisors effectively.

Tax Refund Service and e-Coupon Promotion: Designing a Tourism Marketing Platform (세금 환급 서비스와 전자 쿠폰 프로모션: 관광 마케팅 플랫폼의 설계)

  • Kim, Taekyung
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
    • /
    • v.14 no.6
    • /
    • pp.91-101
    • /
    • 2019
  • Tourism or travel business consists of a set of services for people who visit exotic places. Payment is usually marking the end of the series of activities relating to tourism, and it becomes the linkage for the next activity. With the recent advancement of mobile Fintech technologies, we have learned that more convenient and more secure financial transactions are improving the quality of tourism. It should be noted that tourism counts on information technology heavily in terms of mobile Internet and smart devices use, which yields to a wide business opportunities for Fintech startups. However, payment information has not been highlighted for additional marketing promotion activities. The lack of research into information technology-based business models that extend Fintech services related to payment in venture start-up studies hinders the understanding of the possibility of creating new business through the value creation process after payment. This study attempts to investigate this issue based on the theory of smart tourism and service-dominant logic with developing a new information system. More specifically, marketing promotion activities after payment for Chinese tourists visiting Korea are examined. Specifically, WeChat Pay and instant tax refund service were considered while the system was developed by following desing science research methodology. This study is meaningful in that it finds a new possibility of Fintech business model by applying scientific and academic methods, and it reminds the necessity of service automation system centered on instant tax refund.

Current and Future Foodservice Management Performance in Child-care Centers (영유아 보육시설의 급식 관리 실태 및 개선방안)

  • Chang, Hye-Ja;Park, Young-Ju;Ko, Eun-Seon
    • Journal of the Korean Dietetic Association
    • /
    • v.14 no.3
    • /
    • pp.229-242
    • /
    • 2008
  • This study examined foodservice management performance in child-care centers and suggests ways in which meal service quality can be improved. Questionnaires were distributed to 51 child-care facilities. The majority of respondents were facility directors (dietitians) and their facility type was tax-paid (92.2%). The dietitian response rate was 51.0%, and the majority (96.2%) were hired with co-management status, visiting a facility once a week (76.0%). Only 52.1% of the facilities had menu planning by a dietitian, and improvements were needed in terms of planning menus with standardized recipes, especially for infant meals. The monthly food cost per child was 47,394 won, and the labor cost for a co-management dietitian was 3,670 won per child, indicating 21.8% and 1.8% of the tuition fee, respectively. Other necessary improvements included: more reliable food purchasing management, securing additional foodservice equipment, and better sanitation management. In addition, respondents rated the following as requirements to ensure high quality meal service: 'modernized foodservice equipment and facilities', 'government financial support', and 'information on nutrition and foodservice management provided by dietitians'. Based on the study results, the following are recommendations for improving meal service quality in child-care centers: Dietitian placement should be extended to facilities of over 50-capacity in addition to their current placement in facilities of over 100-capacity, and co-management dietitians should have their control span restricted to two facilities instead of five. Finally, nationwide nutrition support plans and nutrition education programs should be developed and implemented by dietitians, and their roles should be extended to foodservice mangers as well as nutrition teachers.

  • PDF

A Study of Activation plan for Korean restaurant business -Based on Literature of Preceding Studies- (한식당 영업활성화 방안 연구 - 선행연구 문헌을 토대로 -)

  • 계수경;진영일
    • Journal of Applied Tourism Food and Beverage Management and Research
    • /
    • v.16 no.2
    • /
    • pp.135-151
    • /
    • 2005
  • In accordance with changes in life style, people's desire to eat out is getting changed in their preferring factors from whether they can buy food they want to eat fast and easily to mood of the dining space, content and quality of service, hygiene condition of restaurant, quiet location and surrounding circumstance, and discount coupon and price destruction. In addition, consumers who begin to recognize the seriousness of environmental pollution prefer health-oriented food. On the other hand, excessive presence of competitors, growing personnel expense, increasing expenditure in accordance with swelling price of rent and material expenditure, increase of tax burden, decrease of income because of credit card service charge and high expected level by consumers make it difficult for restaurant's owners to manage restaurant business. Therefore, this study purposes to establish development of menu from the consumer's and the supplier's point of view and propose how to develop menu aiming at convenience, health and diversity.

  • PDF

Association between Efficiency and Quality of Health Care in South Korea Long-term Care Hospitals: Using the Data Envelopment Analysis and Matrix Analysis (요양병원의 효율성과 의료서비스 질의 관련성: 자료포락분석과 매트릭스 분석)

  • Sohn, Minsung;Choi, Mankyu
    • Journal of Korean Academy of Nursing
    • /
    • v.44 no.4
    • /
    • pp.418-427
    • /
    • 2014
  • Purpose: Objectives of this study were to investigate the association between efficiency and quality of health care in Long-term Care Hospitals (LTCH) and determine related factors that would enable achievement of both high efficiency and high quality at the same time. Methods: Major data sources were the "2012 Korean Assessment of Propriety by Long-term Care Hospitals" obtained from the Health Insurance Review & Assessment Service. Cost variables were supplemented by a National Tax Service accounting document. First, data envelopment analysis was performed by generating efficiency scores for each LTCH. Second, matrix analysis was conducted to ascertain association between efficiency and quality. Lastly, kruskal-wallis and mann-whitney tests were conducted to identify related factors. Results: First, efficiency and quality of care are not in a relationship of trade-offs; thus, LTCH can be confident that high efficiency-high quality can be achieved. Second, LTCH with a large number of beds, longer tenure of medical personnel, and adequate levels of investment were more likely to have improved quality as well as efficiency. Conclusion: It is essential to enforce legal standards appropriate to the facilities, reduce turnover of nursing staff, and invest properly in human resources. These consequences will help LTCH to maintain the balance of high efficiency-high quality in the long-run.