• Title/Summary/Keyword: Tax Service Quality

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Mitigation Plan for Expectation-Performance Gap of Information Systems Audit Services (정보시스템 감리서비스의 기대-성과 차이 완화 방안)

  • Ji, Kyoung Sook;Kim, Hee Wan
    • Journal of Service Research and Studies
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    • v.10 no.3
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    • pp.67-80
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    • 2020
  • The information system audit service has been recognized for its effectiveness in improving the management efficiency of informatization projects in the public sector and improving the quality of information systems. However, according to several recent studies, it is not very helpful in securing quality by indicating formal audit performance and incorrect functions or errors in a short audit period. So, if the effectiveness of audit is proved to ensure the quality of the information system from the perspective of the software life cycle and to successfully operate and maintain it, the use of audit for the successful construction of the information system will be an essential factor. Therefore, this study investigated whether the current audit service users are satisfied with the current information system audit and what they expect. If it is different from what was expected, the difference between expectations and performance was analyzed to improve user satisfaction, and a survey was conducted through interviews with experts in the information system field. Based on the empirical results through the questionnaire, in order to reduce the difference in expectations from the user's point of view in the information system audit service, a plan to improve the audit system suitable for the new audit environment was proposed.

Effect of Service Quality on Corporate Performance, Customer Satisfaction and Intention : Focus on Outsourcing of Exhibition/Convention Industry (서비스품질이 기업성과, 고객만족 및 의도에 미치는 영향 : 전시컨벤션 산업의 아웃소싱을 중심으로)

  • Lee, Byung-Ho;Jeon, In-Oh
    • The Journal of the Korea Contents Association
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    • v.12 no.1
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    • pp.275-298
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    • 2012
  • Holding conventions and exhibitions are deemed as a highly valued-added services. The conventions and exhibitions industry (CEI) contributes to the development of the region in which the venues are located by creating jobs, boosting the local economics, attracting dollars and increasing tax incomes. At the same time, the international awareness of the region rises after holding an international exhibition or convention. This study investigated the effects of outsourcing services quality that employed by corporations organizing conventions and exhibitions on business performance and customer satisfaction of organizing corporations. It was found that many convention organizing corporations relied on outsourcing services for the most of the process. Given that the staff members of outsourcing companies serve as the major source of services for events, the quality of their services has much effects on the business results of hiring corporations. In this study, major factors influencing the service quality and the importance of the service quality were addressed. And the ideas for effective method for controlling the outsourcing sources were also suggested for hiring corporations and outsourcing companies.

A Study on the Evaluation of the Service Quality of Port-MIS (항만운영정보시스템(Port-MIS) 서비스 품질 평가에 관한 연구)

  • Kim, Minjin;Shin, Seungsik
    • Journal of Korea Port Economic Association
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    • v.29 no.2
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    • pp.211-238
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    • 2013
  • The Port Logistics Information System (Port-MIS) is the system that processes all of port management such as entry and departure of ships, using facilities within ports, port traffic control, cargo entering and carrying and tax collection in 31 trade ports over the whole country. Lately, The Port Logistics Information System (Port-MIS) has been reformed as a WEB-based system and established basis to provide real time information support structure, diversification of civil complaint system, and optimized civil complaint service by using wire and wireless internet. The typical study on the Port Logistics Information System was C/S program and EDI-centered. But it has significance to study on service quality measurement of WEB Port-MIS that has been served as a new web-based platform since April 2010, for there was no such a study until now.

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

  • Gye, Su-Gyeong;Jin, Yeong-Il
    • Proceedings of the Korea Hospitality Industry Research Society Conference
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    • 2005.11a
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    • pp.109-122
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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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Pilot-Project Design on Introduction of Payment of Forest Landscape Service (산림경관서비스 지불제 도입을 위한 시범사업 설계)

  • Choi, Jaeyong;Lee, Dongkun;Lee, Hochul;Ko, Jaechun
    • Journal of the Korean Society of Environmental Restoration Technology
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    • v.12 no.6
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    • pp.112-122
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    • 2009
  • Payment of Forest Landscape Service (PFLS) is based on the value of landscape conservation and is a positive forest policy inducing the owners of mountains to improve environmental service quality with economic incentives. The purpose of this study is to test the feasibility of PFLS and find out the elements related to PFLS such as associated statutes, target applications, eligible owner's requirements, and applicable environmental services. Research sites were selected in designated reserved forests by law and surveys were carried out with 28 professional forestry engineers and 10 owners of reserved forests located in Chungnam Province in November, 2008. As a result, the owners are willing to participate pilot-project of PFLS if they could have tax incentives. Preferred activities in their forestry are eco-tourism and carbon emission trading as PFLS business model. Although they expect low economic benefit from the PFLS, respondents answered introducing PFLS will give good opportunities for owners of a reserved forest to enhance willingness to manage their forestry properly for the landscape conservation. In this study, PFLS evaluation indicators and policy directions are established and recommends the strategies to cope with changing needs of forestry conservation by inducing the owners' active participation in the sustainable forest landscape management.

The Analysis of Customers Perception on Foodservice Quality according to the Types of Foodservice (단체급식소의 운영방식에 따른 이용고객의 급식 서비스 인식도 조사)

  • Cha, Yeong-Suk;Gwak, Dong-Gyeong;Hong, Wan-Su
    • Journal of the Korean Dietetic Association
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    • v.9 no.3
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    • pp.233-247
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    • 2003
  • This research was conducted to analyze the difference of perception of employee-feeding foodservice according to the types of foodservice. To survey the perception of employee-feeding foodservice among customers, the questionnaire consisted of the perception of employee-feeding foodservice. The questionnaires were sent to randomly selected customers of employee-feeding foodservice 120 each at two public organizations, two companies and two colleges, SPSS was used for descriptive analysis, computing Cronbach's Alpha value and Anova test. 678 of users of self-managed foodservices, and 660 of contracted foodservices, total 1,338 answered for the survey. Among them 67.9%(69.9% at self-managed foodservices, 65.9% at contracted foodservices) were male and 32.1%(30.1% at self-managed foodservices, 34.1% at contracted foodservices) were female. As for the age group, twenties were the major with 48.5% at self-managed foodservices, 56.2% at contracted foodservices. For the reason of visiting cafeteria low price was answered by 40.9% at self-managed foodservices, while approachable location were ranked first by 45% at contracted foodservices. Foodservice perception evaluation of foodservice in four categories showed significant differences: quality of the foods(p<0.001), sanitation(p<0.05), tangibility(p<0.001), empathy(p<0.05). Among the four categories tangibility(2.80$\pm$0.69) showed the highest perception at self-managed foodservices, while at contracted foodservices quality of foods (2.82$\pm$0.61) was with highest recognition.

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Impacts of Success Factors of Information System on Business Performance through Security Reliability of Casino Information System and Job Satisfaction (정보시스템 성공요인이 카지노정보시스템의 보안신뢰와 직무만족을 통해 경영성과에 미치는 영향)

  • LEE, Dae Kun;HWANG, Chan Gyu
    • Journal of Digital Convergence
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    • v.14 no.9
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    • pp.181-198
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    • 2016
  • This study explored the performance factors of casino information systems for foreigners, empirically examined the causal relation between these factors and the business performances through organizational trust and job satisfaction and suggested a direction to enhance the casino information systems. The result of this study showed that, firstly, information quality impacted positively on security reliability and job satisfaction. Secondly, system quality impacted positively on security reliability and job satisfaction. Thirdly, service quality impacted positively on security reliability and job satisfaction. Fourthly, security reliability impacted positively on job satisfaction through security reliability. Lastly, security reliability and job satisfaction impacted positively on business performance. This research must be continued by expanding upon the variables of this research study, and there is a need for follow up research on methods that can analyze the management performance of casino information systems from a diverse set of approaches and also research that conducts an analysis on systems that are implemented to prevent tax evasion.

The Analysis of Customers Satisfaction with Foodservice Quality according to the Types of Foodservice (단체급식소의 운영방식에 따른 이용고객의 급식 서비스 만족도 조사)

  • Cha, Yeong-Suk;Gwak, Dong-Gyeong;Hong, Wan-Su
    • Journal of the Korean Dietetic Association
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    • v.10 no.3
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    • pp.309-321
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    • 2004
  • This research was conducted to increase the customer satisfaction through the evaluation of their satisfaction in employee-feeding foodservice operations according to the types of foodservice. The questionnaires were distributed to randomly selected customers of employee-feeding foodservice 120 each at two public organizations, two companies and two colleges. SPSS was used for descriptive analysis, Cronbach's Alpha value and Anova test. Six hundred seventy eight respondents in self-managed foodservices and 660 in contracted foodservices were participated for the survey. On average, the number of male respondents(67.9%) was more than twice than the number of female respondents(32.1%). As for the age group, twenties were the major with 48.5% at self-managed foodservices, 56.2% at contracted foodservices. With the marital state of the users, 57% at self-managed foodservices, 61.2% at contracted foodservices were single, showing higher proportion of non-married users at contracted foodservices. In all categories comprising the foodservice satisfaction, significant differences were shown in the quality of foods(p<0.001), tangibility(p<0.05) and empathy(p<0.05) according to the types of foodservice. Responsiveness(2.9$\pm$0.87) was ranked for the highest degree of satisfaction and reliance(2.32$\pm$0.76) was the lowest at self-managed foodservices. The result at contracted foodservices showed the same categorical order with responsiveness(2.9$\pm$0.87) ranked at the first and reliance(2.32$\pm$0.76) at the last.

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The Effect of Franchisor's On-going Support Services on Franchisee's Relationship Quality and Business Performance in the Foodservice Industry (외식 프랜차이즈 가맹본부의 사후 지원서비스가 가맹점의 관계품질과 경영성과에 미치는 영향)

  • Lee, Jae-Han;Lee, Yong-Ki;Han, Kyu-Chul
    • Journal of Distribution Research
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    • v.15 no.3
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    • pp.1-34
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    • 2010
  • Introduction The purpose of this research is to develop overall model which involves the effect of ongoing support services by franchisor on franchisee's relationship quality(trust, satisfaction, and commitment) and business performance(financial and non-financial performance), and to investigate the relationships among trust, satisfaction, commitment, financial and non-financial performance. This study also suggests franchise business or franchise system should be based on long-term orientation between franchisor and franchisee rather than short-term orientation, or transactional relationship, and proposes the most effective way of providing on-going support services by franchisor with franchisee thru symbiotic relationship among franchisor and franchisee Research Model and Hypothesis The research model as Figure 1 shows the variables on-going support services which affect the relationship quality between franchisor and franchisee such as trust, satisfaction, and commitment, and also analyze the effects of relationship quality on business performance including financial and non-financial performance We established 12 hypotheses to test as follows; Relationship between on-going support services and trust H1: On-going support services factors (product category & price, logistics service, promotion, information providing & problem solving capability, supervisor's support, and education & training support) have positive effect on franchisee's trust. Relationship between on-going support services and satisfaction H2: On-going support services factors (product category & price, logistics service, promotion, information providing & problem solving capability, supervisor's support, and education & training support) have positive effect on franchisee's satisfaction. Relationship between on-going support services and commitment H3: On-going support services factors (product category & price, logistics service, promotion, information providing & problem solving capability, supervisor's support, and education & training support) have positive effect on franchisee's commitment. Relationship among relationship quality: trust, satisfaction, and commitment H4: Franchisee's trust has positive effect on franchisee's satisfaction. H5: Franchisee's trust has positive effect on franchisee's commitment. H6: Franchisee's satisfaction has positive effect on franchisee's commitment. Relationship between relationship quality and business performance H7: Franchisee's trust has positive effect on franchisee's financial performance. H8: Franchisee's trust has positive effect on franchisee's non-financial performance. H9: Franchisee's satisfaction has positive effect on franchisee's financial performance. H10: Franchisee's satisfaction has positive effect on franchisee's non-financial performance. H11: Franchisee's commitment has positive effect on franchisee's financial performance. H12: Franchisee's commitment has positive effect on franchisee's non-financial performance. Method The on-going support services were defined as an organized system of continuous supporting services by franchisor for the purpose of satisfying the expectation of franchisee based on long-term orientation and classified into six constructs such as product category & price, logistics service, promotion, providing information & problem solving capability, supervisor's support, and education & training support. The six constructs were measured agreement using a 7-point Likert-type scale (1 = strongly disagree to 7 = strongly agree)as follows. The product category & price was measured by four items: menu variety, price of food material provided by franchisor, and support for developing new menu. The logistics service was measured by six items: distribution system of franchisor, return policy for provided food materials, timeliness, inventory control level of franchisor, accuracy of order, and flexibility of emergency order. The promotion was measured by five items: differentiated promotion activities, brand image of franchisor, promotion effect such as customer increase, long-term plan of promotion, and micro-marketing concept in promotion. The providing information & problem solving capability was measured by information providing of new products, information of competitors, information of cost reduction, and efforts for solving problems in franchisee's operations. The supervisor's support was measured by supervisor operations, frequency of visiting franchisee, support by data analysis, processing the suggestions by franchisee, diagnosis and solutions for the franchisee's operations, and support for increasing sales in franchisee. Finally, the of education & training support was measured by recipe training by specialist, service training for store people, systemized training program, and tax & human resources support services. Analysis and results The data were analyzed using Amos. Figure 2 and Table 1 present the result of the structural equation model. Implications The results of this research are as follows: Firstly, the factors of product category, information providing and problem solving capacity influence only franchisee's satisfaction and commitment. Secondly, logistic services and supervising factors influence only trust and satisfaction. Thirdly, continuing education and training factors influence only franchisee's trust and commitment. Fourthly, sales promotion factor influences all the relationship quality representing trust, satisfaction, and commitment. Fifthly, regarding relationship among relationship quality, trust positively influences satisfaction, however, does not directly influence commitment, but satisfaction positively affects commitment. Therefore, satisfaction plays a mediating role between trust and commitment. Sixthly, trust positively influence only financial performance, and satisfaction and commitment influence positively both financial and non-financial performance.

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Comparison of the Practical Use Condition of e-finance Portal Site between Korea and U.S.A. (한.미간 e-finance 금융포털사이트의 활용실태 비교)

  • Kim Dong-Gyoon;Cha Soon-Kwean
    • Management & Information Systems Review
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    • v.7
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    • pp.21-51
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    • 2001
  • For increasing the competitiveness and efficiency of Korea's finance industry under the new e-finance paradigm, this paper compared the practical use of finance portal site' on service parts and stage between Korea and U.S.A.. The services which can be served from site are banking, mortgage and credit loan, stock, card, retirement tax, PFM(Personal Finance Management), EBPP(Electronic Bill Presentment and Payment) and Account Aggregation and so on. The stage of site can be divided as the information provide stage which only gives information about service parts, on-line transaction stage which real-time transaction is possibile and PFM services provide stage according to development process. As a result, the beginning of finance portal service in Korea was lated about 10years and more than it of U.S.A. So the development stage of domestic portal site is still staying in the first step and the providing services and contents or business model development parts are also in the same stage than U.S.A. Resides, Korea's sites mainly focus on their first service parts even though they recently aim internet finance portal, and provide not real time transaction but finance information. On the other hand, the U.S.A. site support substantially not only various on-line transactions but also distinctive personal services like PFM(Personal Finance Management), EBPP(Electronic Bill Presentment and Payment), Account Aggregation and Trans-account, brokerage, education center, mortgage loan, mutual fund, option, pension fund and IPOs and so on. Thus, the site of Korea need to establish real type of internet finance portal which provides one-stop services on every type of finance to customers in the real time and also require the strategic integration among finance institutions. The next turn, they need to build information system and education center to give best satisfaction to customers and acquire customer information and marker environment changes and need to provide distinctive services to quality customers throughout database from this. Also the site should provide various type of banking services which refereed above like PEM, EBPP and education center etc, and the government of Korea should support the building of IT infrastructure to Physical, legal, systematic, sociocultural, technical and human resource sections. This paper provided the future movement direction of the domestic finance portal through comparison and analysis on the practical use of it between Korea and U.S.A. and also wanted to contribute for developing and reading of Korea finance portal in the new era of the finance paradigm.

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