• Title/Summary/Keyword: business reference model

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Does Earnings Quality Affect Companies' Performance? New Evidence from the Jordanian Market

  • SALEH, Isam;ABU AFIFA, Malik;ALSUFY, Fares
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.11
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    • pp.33-43
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    • 2020
  • This study aims to investigate the importance of earnings quality as a determinant of companies' performance. It provides some empirical evidences from an emerging market, specifically from the Jordanian market. This study developed an econometric model for the effect of earnings quality on the companies' performance using empirical evidence. The study employs a panel data analysis method by using a sample of all Jordanian industrial public shareholding companies listed on Amman Stock Exchange (ASE) during 2010-2018. The results reveal that Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS) as proxies of company's performance are affected by the earnings quality. This provides the importance of positive earnings quality that eventually influences the companies' performance. The results of this study suggest that the higher control level on the managers' behavior and its outcome will have an effect on earnings quality, and thus the company's performance increases. As well as, high relevance of accounting information will improve earnings quality, and thus earnings quality with the interaction factors of the company's environment work on improving performance. As a conclusion, this study can work as a reference to assist standard setters, security analysts, regulators and other accounting-information users in appraising relation between the earnings quality and companies' performance.

Antecedents of Accepting Disruptive Innovation: The Perspective of Value Congruence

  • CUI, Yuan;ZHANG, Tingting;KIM, Seungwoon;FENG, Shi
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.2
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    • pp.353-364
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    • 2021
  • Originating in value congruence theory, this study aims to give a clear understanding of the transformation process of consumers from incumbent technology to disruptive innovation technology. Moreover, the moderating effect of personal innovativeness in the process of consumers' switching to disruptive innovation is investigated. This study combines value congruence with expectation-disconfirmation theory, technology-switching theory, and the personal innovativeness of the disruptive innovation product, explaining why consumers have transformed from an incumbent product into a disruptive innovation. Data was collected through a questionnaire from 280 smartphone users in China. The respondents were mainly potential consumers who had never bought Redmi phones, namely, a smart product owned by the renowned Chinese company Xiaomi. The hypothesis of the research model is based on the example of the Redmi smartphone, which has been confirmed by existing smartphone users in China. Through investigation, the results of multivariable regression analysis show the decisive variables that influence consumer intentions, and we analyze the role of personal innovativeness in moderating between dissatisfaction with the incumbent product and purchase intention of a product based on disruptive innovation. The findings of this study can provide a certain reference for the sustainable growth of Xiaomi and the development of new products.

The Effect of Influencer and Contents Characteristics on Purchase Intention: Focusing on Mongolian Consumers (인플루언서 및 콘텐츠 특성이 소비자 구매의도에 미치는 영향: 몽골 소비자를 중심으로)

  • Enkhbat Nomin;Sang-Moon Park;Myoung-Soo Kim
    • Asia-Pacific Journal of Business
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    • v.14 no.4
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    • pp.115-128
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    • 2023
  • Purpose - Due to the spread of COVID-19, non-face-to-face transactions are widely growing. In particular, the development of streaming and network technology has rapidly grown the one-person broadcasting market, an influencer market using YouTube and Instagram. However, prior research on the influencer in Mogolian market is very scarce. Therefore, this study aims to identify the factors influencing consumer purchasing behavior in Mongolian market. Design/methodology/approach - We tested a research model of our study through the analysis using survey data of experienced users in Mongolian influencer market. In this study, reliability test and factor analysis, multiple regression were conducted using SPSS. Findings - We found that the characteristics of an influencer and contents in Mogolian market are positively related with brand reliability and contents authenticity, respectively. In addition, the brand reliability and contents authenticity are positively associated with the customer's purchase intention. Research implications or Originality - Since it is the first study of the influencer market in Mongolia, it is expected that it will serve as a guide study for the follow-up studies in the future and serve as a reference for the strategic direction of related companies.

A Study on Security Reference Model in Personal Health Lifelog Services (개인 건강 라이프로그 서비스에서 보안 참조 모델에 관한 연구)

  • Yi, Myung-Kyu;Hwang, Hee-Joung
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.16 no.4
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    • pp.109-115
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    • 2016
  • Life log started with the simple purpose of recording or sharing mainly data regarding one's personal life, but with the introduction of advanced specialized analytic methods by many corporations, a new type of business based on the life log recently emerged, with an aim of improving the quality of people's personal lives. In spite of the indispensable advantages, however, personal health lifelog service brings critical challenges that cannot be avoided from user side if the security of the data is concerned. The problem of user's privacy infringement and leaking user's sensitive medical information is increasing with the revitalization of personal health lifelog services. In this paper, we propose an information security reference model for the personal health lifelog services. Our proposal can contribute to increase the related industry to cultivate new market by suggesting the clear announcement of the guidelines using privacy protection reference model for user-specific healthcare services which uses personal lifelog.

A Study of Job Analysis Method using Information Systems (정보체계를 활용한 직무분석 방안 연구)

  • Hwang, Ho-ryang
    • KIISE Transactions on Computing Practices
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    • v.22 no.10
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    • pp.521-531
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    • 2016
  • In this paper, since most business process of D-agency is being performed through some information systems, including Onnara System is a government standard operating management system, computerized accumulated in the system documentation based on, even if there is no independent job analysis system, in a judgment that can be can be tissue diagnosis, it presented a job analysis plan that leverages the existing information system. Most material is passed online in business processing between departments and between colleagues, it is returned. In situations where most information systems for such business processing is built developed, grasp the work procedures and information systems D-agency data accumulated to derive the necessary elements for job analysis quantified, and verified the validity of the element in the regression statistics.In addition, classification system (BRM, Business Reference Model) of the existing functionality that is available only Onnara System, and to establish a job analysis architecture to be able to function diagnostic departments to leverage common also in other information systems, related implement illustrating additional features of the information system, to derive a department duties value calculation formula with it, and present various job analysis plan that can actually be utilized to diagnose and derived elements department appropriate personnel.

A Study on the Efficiency of Fishing-Ports Based on Super-SBM (Super-SBM을 이용한 어항의 효율성분석에 관한 연구)

  • Park, Cheol-Hyung
    • The Journal of Fisheries Business Administration
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    • v.41 no.3
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    • pp.129-151
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    • 2010
  • This study is to analyze the efficiency of Korean fishing ports using DEA. First, the study calculated the efficiency scores based on a CCR-BCC framework and hence technical, pure technical, and scale efficiency scores are seperated for the 38 fishing ports under study. The Average of technical, pure technical, and scale efficiency are turned out to be 0.6834, 0.8582, and 0.7774 respectively. The 15 fishing ports are fully efficient under the constant returns to scale while 21 fishing ports under the variable returns to scale. Second, the super efficiency scores are also calculated under the radial model without the consideration of slacks. The highest score is turned out to be 4.4984 for the P16 fishing port with the average score of 0.9652 for the entire fishing ports. Nevertheless, P16 fishing port has showed up only once as a reference set. On the other hand, P34 fishing port has showed up 11 times as a reference set, which scored the second highest score of 2.9815. Finally the super efficiency scores are calculated under the non-radial model with the explicit consideration of slacks. Now the P34 fishing port scored the highest score of 2.3424 with even 15 times referred to a bench-mark. Therefore the importance of P34 fishing port is emphasized once again on the field of bench-marking for the efficiency of fishing ports. When the targets for the input factors to improve the efficiency of each DMU are calculated the area of fishing port needs the most adjustment to be reduced for 40.36% on the average, while the cosignment sales area does the least adjustment for 13.70%.

Implementation Strategies for Virtual Enterprise (가상기업의 구축전략)

  • 정동길;정철용
    • The Journal of Society for e-Business Studies
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    • v.1 no.1
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    • pp.27-50
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    • 1996
  • In this paper. we present a definition of the term virtual enterprise (VE) and discuss some related terms and concepts. The definition was given based on Porter's Value Chain Theory. Then we discuss some positioning strategies for entering or joining a virtual enterprise from an executive's viewpoint. which show a framework for making decisions on for what. when and how a (real) enterprise need to participate or form a virtual enterprise and whom the partners should be. The major pert of the paper is on underlying information technologies and architectures for building virtual enterprises. Requirements for modeling virtual enterprises and core technologies needed for implementation are discussed. A virtual enterprise reference architecture based on NIIIP's model is presented. Finally we discuss some points that should. addressed from a macroeconomic and public policies viewpoints. These are the issues of IT standardization and investments in IT infrastructure.

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Development of a Performance-Based Supply Chain Management System (지표기반 공급사슬 성과관리 시스템을 활용한 효과적인 공급사슬관리)

  • Min, Dae-Gi;Park, Jong-Duck
    • IE interfaces
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    • v.16 no.3
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    • pp.382-391
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    • 2003
  • Supply chain performance management is the essential part of various business activities in supply chain management area, and integrating it with general business management improves the supply chain performance. Although supply chain performance management is important and expected of market growth, there are few researches on this area and lack of practical applications. To resolve these problems, this paper presents a new performance management methodology for a supply chain integrating SCOR (Supply Chain Operational Reference) model and Balanced Scorecard (BSC). And we develop a framework of the Supply Chain Performance Management System (SCPMS) based on this methodology, and implement a prototype system.

External Force Control for Two Dimensional Contour Following ; Part 2. Analysis and Implementation of Analysis Control

  • Park, Young-Chil;Kim, Sungkwun
    • 제어로봇시스템학회:학술대회논문집
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    • 1992.10b
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    • pp.135-139
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    • 1992
  • Control of tool-environment interaction force to comply the robot system to an environment is of vital in many automated process. This paper presents the implementation of an adaptive force control with commercial robot system in two dimensional contour following task. A model reference adaptive control system, combined with the linear compensators, is implemented. That is, a use of adaptive control is to provide an auxiliary control system so that the contour following performance can be improved from that of using linear control system only. Hyperstability is used to derive the adaptive control law. Experimental verification of the proposed control system is obtained using PUMA 560 robot system. Data obtained experimentally shows that the use of additional adaptive control system improves the contour following performance about 30% in RMS contact force errors upon that of the system controlled by the linear compensators only.

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An Analysis of IS-Related Curriculums in Korea Based on the IS 2002 Model Curriculum (IS 2002 표준교육과정에 입각한 국내 정보시스템 관련학과의 교육과정에 대한 분석)

  • Ryu, Young-Tae
    • Management & Information Systems Review
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    • v.29 no.3
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    • pp.149-171
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    • 2010
  • The purpose of this research is an assessment of Information Systems(IS) curriculums in Korea based on the IS 2002 model curriculum. Out of the 201 Korean universities, 60 universities have the IS discipline as a major or a department having an independent curriculum. Out of these 60 universities, 38 universities(63.4%) have the IS discipline in the business schools while the IS discipline in the rest of universities is located under the social science school and others. Information Systems as a field of academic study exists under a variety of different names. The different labels(Information Systems, Management Information Systems, Computer Information Systems, Information Management, e-commerce, e-business, etc.) reflect historical development of the field, different ideas about how to characterize it, and different emphases when programs were began. The result of mapping the IS courses into the IS 2002 model curriculum supports the fact that management as a reference discipline that provides underlying theories for IS as a particular new discipline should be its academic home. Within the IS courses, information technology area is the most popular. and followed by information systems fundamentals area, information systems theory and practice area, information systems development area, and information systems deployment and management process area.

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