• The Journal of the Korea Contents Association
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• v.6 no.11
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• pp.15-24
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• 2006

To achieve this study, this study divide career orientations of AIS user into technology and management and group job characteristics into variety and autonomy and is to verify an effect of two factors on system performance (AIS satisfaction and use). The results of this study are as follows. First, there is a positive effect of the relevance between technology orientation and autonomy on AIS satisfaction. Second, there is a positive effect of the relevance between management orientation and job variety on AIS satisfaction. Third, there is a positive effect of the relevance between technology orientation and autonomy on AIS use, and finally, there is no positive effect of the relevance between management orientation and job variety on AIS use.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.519-531
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• 2020

This research aims to identify the determinants of e-government satisfaction in Hanoi, Vietnam, and assess their impact. To collect data, we conducted an online questionnaire with citizens living in Hanoi in a time span of five weeks. We received 1,107 responses, divided into three groups: unaware, known, but not used, and used e-government. After leveraging past studies on satisfaction in different contexts, we arrived at six external variables that are of particular relevance to e-government satisfaction (i.e., efficiency, trust, reliability, convenience, citizen support, and transparency) as well as four control variables (i.e., age, gender, education level, and Internet frequency). We then applied both SPSS 22 and STATA 2016 to process and analyze the collected data and found that, while almost all external variables are statistically significant, all four control variables are not. Apart from convenience and trust, four factors - efficiency, reliability, citizens support, transparency - are important measures of system quality, information quality, service quality and relative benefits of e-government, which in turn positively and significantly impact citizens' satisfaction with the online public services. Furthermore, the efficiency variable has the most influence on customer satisfaction, and the level of impact on the dependent variable decreases in the following order: citizen support, reliability and transparency.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.531-541
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• 2020

This study aims to determine the nature of the association between dividend policy and a corporation's financial performance in emerging countries, as well as the main variables that may have an effect on financial performance. The study included 92 industrial and service sector companies listed on the Amman Stock Exchange (ASE) during the period from 2015 to 2019. The study used Panel Data Analysis and cross-sectional time-series data and simple and multiple linear regression models. A multiple regression model was also developed in order to test whether guess factors may have a possible impact on financial performance (such as Dividend Yield, Dividend Pay-out Ratio, Firm Size, Leverage Ratio, Current Ratio). The data was collected from the annual reports and information that was available on the ASE website covering the period from 2015 to 2019. The results detect a strong relation between DY, DPR, and FSIZE variables that explain firm performance. Also leverage ratio is negatively and significantly associated with ROA and AOE. Moreover, no relations were detected between current ratio and financial performance. The study's conclusion is that dividend policy explains a lot of a company's financial performance, meaning that the dividend policy has a statistically significant impact on company financial performance.

• Journal of Digital Convergence
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• v.12 no.3
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• pp.189-199
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• 2014

The purpose of this study is to analyze the effects of financial and non-financial performance measures in BSC on the performance of hotel industry. To achieve research purpose, this study analyzed the data from korean hotel industry. Empirical results of this study show that there are significant positive correlations among the performance measures in terms of four balanced scorecard. These results are consistent with those of previous studies. In addition, regression analyses has shown that the performance measures have positive impacts on the performance of hotel firms.

• Journal of Applied Reliability
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• v.17 no.2
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• pp.159-167
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• 2017

Purpose: The purpose of this research is to study research trend in the field of warranty and maintenance policy of second-hand products. Methods: To this end, we consider research articles, which deal with warranty and maintenance of the second-hand products, published on journals during the past 20 years and classify them by taxonomy scheme proposed by Shafiee and Chukova (2013). The taxonomy scheme consists of three maintenance models in warranty for second-hand product. In each models, we analyze proposed maintenance and warranty policies with respect to types of upgrade models, types of preventive maintenances, decision variables and decision criteria model. Results: We obtain the scheme of maintenance and warranty of the second-hand products and define cost related to warranty and maintenance of the second-hand item. Also, we summarize the characteristics of maintenance and warranty policies in each classified model. Conclusion: There have been several research reviews on maintenance and warranty polity of new products. This research surveys researches of authors during the past 20 years and classifies, summarizes and compares proposed maintenance and warranty policies of the second-hand products. This research provides useful information to researchers who are interested in maintenance and warranty of the second-hand products.

• Journal of the East Asian Society of Dietary Life
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• v.2 no.1
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• pp.69-82
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• 1992

The purpose of this study is to analyze the cooker's regnition and real attitude abut standard cost system who are engazing in hotel restaurants in Seoul area. The sample was consisted of 307 cookers(male ; 82.7%, female ; 17.3%_ and the used method in analyzing is surveying method and statistical analysis(SPSS PC Package ; Version 3.0). The results of this study are summarized as follows ; 1. Standard cost system, mass purchase and proper recipe were presented in order to economize on real cost and the purchase and preservation of food were presented as important control factor to econimize cost. 2. Most coolers were recognizing the necessity of standard cost system and they relyed the purpose of standard cost calculation on standard cost control. They also thought standard cost accounting information system as good method to economize cost and they were favorable abut the usage of computer in improving working ability. 3. Most of cookers(80%) wanted to be independant restaurant manager and they were favorable Korean restaurant and Western restaurant. 4. The cookers represented the oder of importance by nutrition, preferance of food, economy in composing cooking menu and by taste, odor, variety, decoration in cooking.

• Korean Journal of Occupational Health Nursing
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• v.20 no.3
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• pp.240-249
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• 2011

Purpose: The purpose of this study was to identify the factors influencing the nursing students' job-esteem. Methods: The data were collected from March 1 to 30, 2011 using questionnaires. The subjects were recruited from the department of nursing at a college in Kyungnam. The collected data were analyzed using SPSS descriptive statistics, mean and standard deviation, t-test and ANOVA, Pearson's Correlation Coefficient, and Stepwise Multiple Regression Analysis. Results: The significantly factor which is a variable predicting best job-esteem of college nursing students by ability and opportunity to getting accounting for 13.4% (${\beta}$=.277) of the prediction, followed by work conditions, lifestyles, and sense of honor that accounted for 27.6%. Conclusion: Based on the results of this study, nursing educational program and curriculum development should give nursing students a variety of experience for their career.

• Asian Journal of Business Environment
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• v.7 no.2
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• pp.5-16
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• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

• The Journal of Industrial Distribution & Business
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• v.12 no.12
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• pp.1-10
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• 2021

Purpose: Cyber criminals have affected various markets and the banking system has encountered various kinds of cyberattacks. The purpose of this study is to analyze cybercrime that is an emerging threat and investigate the significant contribution of financial literacy and public awareness on cybercrimes. To understand the security issues and the need for corrective steps, the techniques and strategies used by cyber fraudsters in obtaining unauthorized access and use the financial information for purpose of fraud need to be understood. Research design, data and methodology: A sample of 123 banks employees from 12 commercial banks in Malaysia was surveyed. This study differs from previous studies as it surveyed the employees' awareness, and this approach fills in the gap in existing literature. Results: The financial literacy and public awareness have positive impact on organizational performance effectiveness to combat threat of cybercrime. Some recommendations are also proposed from research findings, for banking industry and government regulations. Conclusion: The present study focuses on banking sector so its findings cannot be generalized to other sectors. Linking these topics has created a new study in combating threat of cybercrimes generally, and specifically in Malaysia. The present study enhances the understanding of customers' role to combat the impact of cybercrimes on performances of banking industry.

• Asian Journal of Business Environment
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• v.11 no.4
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• pp.5-16
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• 2021

Purpose: This study aims to investigate the impact of auditor-client traffic convenience on accrual -based and real earnings management of the client firms. Research design, data and methodology: Using a sample of firms listed in Shanghai and Shenzhen Stock Exchanges over the period of 2007 to 2018, this paper empirically investigates the association between auditor-client traffic convenience and earnings management. We use three measures of auditor-client traffic convenience: railway traffic convenience, expressway traffic convenience, and air traffic convenience. The accrual-based earnings management is measured by abnormal accruals estimated by industry and year using the Modified Jones Model. Results: Findings indicate that traffic convenience is conducive to detecting and restraining positive accrual earnings management and real earnings management. After changing the measurement of independent variable and dependent variable, including potential omitted variables, the results are statistically unchanged. Further, the research shows that traffic convenience can not only improve audit quality, but also lead to higher fee premiums. Auditors didn't share with clients the cost reduction benefits caused by traffic convenience. Conclusions: Traffic convenience provides auditors with easy access to the client firms, alleviating the information asymmetry and improving corporate earnings quality. The findings have implications for regulators, audit practitioners and stakeholders.