• 제목/요약/키워드: Tax Service Quality

검색결과 39건 처리시간 0.031초

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

  • 신학진;오항록;전상남;이은용
    • 한국병원경영학회지
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    • 제16권2호
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    • pp.98-116
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    • 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.

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

  • 송광석;백필기;유한주
    • 품질경영학회지
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    • 제37권4호
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    • pp.100-110
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    • 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.

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

  • 양승권;심재현
    • 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.

OECD 국가의 양육지원 정책과 출산율 분석: 현금지원 정책, 보육시설서비스 정책, 조세혜택 정책을 중심으로 (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)

  • 강경희;전홍주
    • 한국보육지원학회지
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    • 제9권6호
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    • pp.197-221
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    • 2013
  • 본 연구에서는 양육지원 정책과 출산율과의 관계를 분석하기 위해 OECD 33개국의 출산율을 종속변수로 현금지원 정책, 보육시설서비스 정책, 조세혜택 정책을 독립변수로 구조방정식을 실시하였다. 연구결과 출산율에 가장 큰 영향을 미치는 정책은 보육시설서비스 정책으로 나타났다. 정책비용에 따른 효과를 다시 한 번 비교해 보았을 때 현금지원 정책은 지원 비용에 따라 효과의 증감이 일관되게 나타났으나 보육시설서비스 정책은 지원비용에 따라 일관된 증감이 나타나지 않았다. 이러한 연구 결과는 현금지원 정책의 효과성을 높이기 위해서는 부모의 양육부담 완화를 위한 적정 비용의 산정과 재정의 재분배 그리고 지원방법과 시기에 대한 지속적인 논의가 이루어져야하고, 보육시설서비스 정책의 효과성을 높이기 위해서는 일과 가정의 양립을 가능하게 하는 다양하고 포괄적인 질적 보육시설서비스 정책이 지속적으로 시행되어져야 한다는 것을 시사한다.

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

  • 조명희
    • 한국지리정보학회지
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    • 제16권3호
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    • pp.164-179
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    • 2013
  • 몽골의 수도이자 경제의 중심지인 울란바타르시는 급격한 도시성장에 따라 국토의 난개발과 유목민들의 도시 인구유입이 증가되면서 장기적인 도시계획수립과 토지에 대한 과세를 효율적으로 수행 할 수 있는 기반체계의 필요성이 증대되고 있다. 따라서 몽골정부의 효율적인 도시개발을 위해 토지 및 주요 시설물 등에 대한 디지털 자료의 통합, 토지관련 부서간의 자료 상호공유를 통한 업무의 효율성과 서비스의 질을 향상시킬 수 있는 인프라를 제공할 수 있는 토지정보 통합관리시스템의 개발이 매우 절실하다. 본 연구는 기존 토지관련 시스템의 운영환경과 관련부서의 업무환경을 분석하여 데이터베이스를 재설계하여 시스템을 통합하고 서비스 네트워크를 구성하여 몽골 울란바타르시의 토지등록관리, 토지허가관리, 토지지불관리 업무환경이 통합적 유기적인 환경에서 이루어지도록 하였다. 이를 통하여 장기적인 도시계획 수립, 투명한 부동산 세금행정 근거마련, 도시 인프라 투자의 효율성 제고를 통한 국민 삶의 질 향상에 기여할 수 있는 기반을 제공하였다.

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

  • 심미옥;김지성
    • 농촌지도와개발
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    • 제18권1호
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    • pp.153-197
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    • 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.

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

  • 김태경
    • 벤처창업연구
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    • 제14권6호
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    • pp.91-101
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    • 2019
  • 투어리즘 혹은 여행은 타지를 방문하는 사람들의 각종 서비스들의 집합으로 이루어진다. 결제는 이와 같은 활동들이 종료되는 시점을 표시하고 다음 활동으로 이어지는 접점이 된다. 최근 모바일 핀테크(Fintech) 기술이 발전하면서 편리하고 안전한 금융거래 서비스가 여행의 질을 높이고 있다. 모바일 인터넷 기술의 진보로 투어리즘은 정보기술에 더욱 더 의존적으로 변하고 있으며 핀테크 기술은 이때 유의미한 기여를 하고 있는 것으로 보인다. 그러나 결제와 관련된 정보가 추가적인 마케팅 프로모션 활동에 활용되지 못한다는 점은 문제다. 벤처 창업 연구에 있어 결제와 관련된 핀테크 서비스를 확장한 정보기술 기반의 비즈니스 모형에 관한 연구의 부족은 결제 이후의 가치 창출 과정을 통해 새로운 비즈니스를 창발시킬 수 있는 가능성에 대한 이해는 저해한다. 이와 같은 측면에서 본 연구를 통해 스마트 투어리즘 이론(Theory of Smart Tourism)과 서비스 지배 논리(Service-Dominant Logic)를 중심으로 결제를 출발점으로 한 새로운 비즈니스 모델을 어떻게 설계할 것인가에 대한 답을 하고자 한다. 스마트 투어리즘은 정보통신 인프라를 바탕으로 지속가능한 최적의 관광 서비스를 제공하는 방법으로 최근 각광을 받고 있다. 보다 구체적으로 한국을 방문한 중국 관광객을 대상으로 결제 이후 마케팅 프로모션 활동을 수행하는 비즈니스 모델을 상정하고 타당성과 가능성을 알아보고자 한다. 이러한 목적으로 위챗페이(WeChat Pay)의 사용자가 세금 즉시 환급 서비스를 받고 추가로 e-Coupon(모바일 전자 할인 쿠폰)을 받아 사용할 경우 여행 만족도가 어떻게 변화되는가를 관찰하였다. 이 과정에서 디자인 과학 방법론(Design Science Methodology)이 채택되었다. 본 연구는 과학적이고 학술적인 방법을 적용하여 핀테크 비즈니스 모델의 새로운 가능성을 찾아보았다는 점에서 의의를 찾을 수 있으며 세금 환급형 상품을 중심으로 한 서비스 자동화 시스템의 필요성을 환기시킨다.

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

  • 장혜자;박영주;고은선
    • 대한영양사협회학술지
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    • 제14권3호
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    • pp.229-242
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    • 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.

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

  • 계수경;진영일
    • 한국관광식음료학회지:관광식음료경영연구
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    • 제16권2호
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    • pp.135-151
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    • 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.

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

  • 손민성;최만규
    • 대한간호학회지
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    • 제44권4호
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    • pp.418-427
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    • 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.