• Asia Marketing Journal
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• v.16 no.1
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• pp.13-20
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• 2014

Despite heightened interest in and increased urgency surrounding the adoption of green business initiatives, firms seem to suffer from a limited understanding of the prerequisites and profit potentials of green strategies. Our proposed theoretical model suggests that green purchasing asa unique firmcapability must be built on internal organizational characteristics (i.e., top management commitment to environmental management, inter-functional coordination, and performance evaluation and reward systems), and that it eventually helps a firm obtain positive financial performance. We offer some research propositions about potential causal relationships among key constructs that can be empirically tested in future research. We conclude the current study with implications for both managers and researchers.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.18 no.1
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• pp.30-45
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• 2024

This study introduces an effective method for predicting individual local tax delinquencies using prevalent machine learning and deep learning algorithms. The evaluation of credit risk holds great significance in the financial realm, impacting both companies and individuals. While credit risk prediction has been explored using statistical and machine learning techniques, their application to tax arrears prediction remains underexplored. We forecast individual local tax defaults in Republic of Korea using machine and deep learning algorithms, including convolutional neural networks (CNN), long short-term memory (LSTM), and sequence-to-sequence (seq2seq). Our model incorporates diverse credit and public information like loan history, delinquency records, credit card usage, and public taxation data, offering richer insights than prior studies. The results highlight the superior predictive accuracy of the CNN model. Anticipating local tax arrears more effectively could lead to efficient allocation of administrative resources. By leveraging advanced machine learning, this research offers a promising avenue for refining tax collection strategies and resource management.

• Knowledge Management Research
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• v.22 no.2
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• pp.247-268
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• 2021

Investors mainly use PER and PBR among financial ratios for valuation and investment decision-making. I conduct an analysis of two basic financial ratios from a statistical perspective. Financial ratios contain key accounting numbers which reflect firm fundamentals and are useful for valuation or risk analysis such as enterprise credit evaluation and default prediction. The distribution of financial data tends to be extremely heavy-tailed, and PER and PBR show exceedingly high level of kurtosis and their extreme cases often contain significant information on financial risk. In this respect, Extreme Value Theory is required to fit its right tail more precisely. I introduce not only GPD but exGPD. GPD is conventionally preferred model in Extreme Value Theory and exGPD is log-transformed distribution of GPD. exGPD has recently proposed as an alternative of GPD(Lee and Kim, 2019). First, I conduct a simulation for comparing performances of the two distributions using the goodness of fit measures and the estimation of 90-99% percentiles. I also conduct an empirical analysis of Information Technology firms in Korea. Finally, exGPD shows better performance especially for PBR, suggesting that exGPD could be an alternative for GPD for the analysis of financial ratios.

• Journal of Information Technology Services
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• v.12 no.3
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• pp.273-287
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• 2013

The objective of this study is to empirically develop performance evaluation measures for LIS (logistics information systems) based upon BSC (balanced scorecard) model and determine the relative importance among four perspectives of BSC using AHP (analytic hierarchy process) methodology. Above all, forty nine probable measures for evaluating LIS performance were identified through reviewing the previous research related with SCM (supply chain management), logistics management, and information systems evaluation. And then, these probable measures were examined by means of coincidence analyses using three mutually exclusive criteria(validity of content, ease of measurement and reliability of measurement). Data for conducting the coincidence analyses were collected from LIS users and LIS development personnel. As the results of the coincidence analyses, it was found that 31 ones among 49 probable performance evaluation measures theoretically derived could be qualified for LIS performance evaluation. And AHP analysis showed that the weight of each perspective was respectively as follows : 46.8% for financial perspective, 31.3% for customer perspective, 14.8% for internal business process perspective, and 7.1% for learning and growth perspective. The academic contribution of this study is that performance evaluation measures for LIS could be systematically and empirically developed on the basis of BSC. Also, the results of this study are expected to be used as a practice guideline of evaluating and improving LIS.

• Journal of Information Technology Applications and Management
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• v.15 no.1
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• pp.183-202
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• 2008

The introduction of a ubiquitous environment has realized commercial ubiquitous services in various industrial fields and government area. The central and/or local governments are demanding an appropriate investment evaluation model for ubiquitous service. Thus, this study develops and suggests an evaluation model for ubiquitous service by reflecting its characteristic of promoting public good, as well as its broad ripple effect on people. The investment evaluation model for ubiquitous service suggested by this study is based on Cost Benefit Analysis Method. Especially, the 'Benefit' is analyzed in two aspects; 'Economic Benefit', which shows the benefit that ubiquitous service providers to the overall local economy, and; 'Financial Benefit', which shows the profit of individual investors participating in the introduction of ubiquitous service. The investment evaluation model for ubiquitous service suggested by this study can be used by the central and/or local government during their evaluation for investment before introducing a ubiquitous service. Also, when introducing a ubiquitous service in public field, the model can be used to support the decision making of private businesses for investment. Finally, it can be used to promote and inform the expected benefits of introducing a ubiquitous service to local residents.

• Journal of the Korean Institute of Educational Facilities
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• v.15 no.6
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• pp.22-29
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• 2008

For university facility and space management to be public, and to increase the administrational efficiency, this research suggests an efficient as well as an objective evaluation system/index to allow national and university finances to contribute towards higher education. According to the result of this study, evaluation system for university facility can be widely divided into two categories; quality and space management. First, quality management is subdivided into three groups in order for quantitative management, school site and building area, secured building, and financial affairs and expense management. In order for an effective and appropriate space management, the second category of space management proposes seven subdivisions. Based on these subdivisions, quality management on university facility contains 10 evaluation items with marking system which allows perfect score of 50 points. The space management category contains 19 evaluation items and the marking system allows perfect score of 100 points. Therefore, this study developed total of 29 evaluation items for university facility management with marking system that allows perfect score of 150 points. The suggested evaluation system and items will be used as a valuable foundation for efficient and objective university facility management.

• Journal of Digital Convergence
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• v.13 no.11
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• pp.267-276
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• 2015

This study divided hospital management performance as surplus and deficit, Liquidity, Growth, Turnover Ratios, Productivity, Operating Expense, Patient Care Performance and evaluate the relationship between profitability. In addition to providing a useful basis for seeking profitability and effective management measures based on the findings of the hospital has its purpose. The study period was 2013 to identify the hospital's financial performance as evaluation criteria, were selected for a total of 147 hospitals surveyed. In conclusion, the more profitable medical and hospital financial performance, results showed a higher rate. In addition to the factors affecting the profitability of the Salaries, Administrative Expenses, Material Costs was a major factor. To to enhance the future profitability of hospital care it is also important to increase revenue, but Salaries, the cost reduction-effective strategy for reducing Administrative Expenses may be required.

• Journal of Digital Convergence
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• v.10 no.3
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• pp.79-92
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• 2012

The purpose of this study are to examine the difference between the recognition and the satisfaction of CRM marketing's order of priority based on consumers type, and to define how both employees' recognition of priority and the performance influence on industry's financial and non-financial effect. As a result, a subjected industry turned out that the recognition of priority and satisfaction based on consumers type were different from each other, and employees' recognition of CRM marketing's of priority was different but it showed the both party's priority were same. The compared result between consumers' satisfaction and employees' recognition of performance is that employee's evaluation is overrated in proportion to consumers' satisfaction. Furthermore, among CRM marketing's priority, differentiating and sustainability of customers influenced on financial and non-financial appraisal but customers satisfaction did not.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.287-295
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• 2019

The study aims to build a model for evaluating the effectiveness of activities and the effectiveness of financial investments in high-tech industries in Kazakhstan. The development of high-tech industries plays an important role in the economic growth of a country. In this regard, it is relevant to study the effectiveness of financing the most important industry in Kazakhstan. The development of the high-tech sector ensures the efficient functioning of the national innovation system. High-tech enterprises are one of the competitive sectors that allow us to develop and implement leading-edge innovations with the goal of their subsequent commercialization domestically and abroad. The author defines the multicriteria of efficiency in a knowledge-based economy associated with achieving an economic effect with multivariate correlation of results with costs. A multivariate dynamic model, an integral indicator of performance, an integral indicator of cost-effectiveness is proposed. The assessment of the effectiveness of financial costs and performance indicators in all regions of Kazakhstan have the positive dynamics of indicators, as well as a high economic effect. The results of the study can be applied in regional management to adequately assess the effectiveness of high-tech organizations and the effectiveness of financial investments, contribution to ensuring the economic security of the region.

• Journal of Digital Convergence
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• v.15 no.10
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• pp.193-199
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• 2017

The objective of this research is to investigate how consumers react differently to financial and social risk/return, referred to as an 'asymmetric effect'. A lab-based experiment using a counterfeit but real-branded product examined the robustness of the statement that priming the interdependent versus independent self can result in differences in financial and social risk taking behavior in the context of counterfeit product purchase choice. Three hundred fifty-eight participants took part in the experiment. They were primed with different self-construal and evaluated purchase intention to the counterfeit product. As predicted, when evaluate in the context of loss claim of counterfeit product, risks were more activated, however, there was an asymmetric effect that self-construal priming had on financial and social risks. Interdependence primed participants were more likely to take a financial risk thus perform more purchase intention of counterfeit product and less likely to take a social risk than their independence primed counterparts, which led to lower purchase intention. The results of this research shed light on the various directions of future studies on the responses toward counterfeit product.