• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.867-875
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• 2020

Quality internal audit (IA) plays a crucial role in accountability, transparency and preserving public properties. This paper gives a brief background of the IA system in Yemen and examines its impact with regards to financial performance in Yemeni commercial banks based on five factors: (i) independence of IAs, (ii) adherence to IA standards, (iii) governance principles implementation, (iv) size of the IA, and (v) frequency of internal audits committees' meetings. The primary data for the study were collected through a questionnaire prepared for this purpose. Fifty questionnaires were distributed out of which forty-two were retrieved and valid in the analysis process. For the empirical analysis, descriptive analysis and T-test were used for verification of the research hypotheses. Results revealed that sticking to standards internal audit, internal auditors' independence and quality governance have significant impact on banks' financial performance, while the size of internal audits committees, as well as their meeting, frequently has insignificant positive impact on banks' performance. Moreover, the country results show that the use of automated internal audit in banks has an impact on improving financial performance. This article provides avenues for further studies, mainly in developing countries, including Yemen, in quality internal audit and financial performance.

• 유통과학연구
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• 제20권12호
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• pp.71-79
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• 2022

Purpose: This study aimed to apply factors of successful online marketing strategy for food distribution SMEs and the effects of these successful strategies to achieve higher performances. Research design, data, and methodology: Questionnaires were used to collect data from 400 samples of SMEs in Thailand. We employed structural Equation Modeling techniques for data analysis. Results: The results revealed that distribution strategies directly affected the success of business operations, as follows: 1) Customer communication channels, product variety, preserved privacy, and personal service had direct positive effects on the distribution success in terms of financial perspective, customer perspective, internal process perspective, and earning and growth perspectives; 2) Ability to learn a competitor had a positive direct relationship with the distribution success in terms of financial perspective and learning and growth perspectives, excluding customer perspective and internal process perspective; and 3) Responses to market on time had a positive and direct influence on distribution success in terms of customer, internal process perspective and learning and growth perspectives excluding financial perspective. Conclusions: This research has made an essential contribution to SMEs that they should focus on and adopt these 6ODS+4BSC concepts as development guidelines for food distribution SMEs to be more efficient and effective.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2014년도 추계 학술논문 발표대회
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• pp.224-225
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• 2014

In recent years, the domestic construction business is continuously stagnated caused by housing depression, global financial crisis etc. To overcome these difficulties, the construction companies should reinforce the internal marketing like the service business. However, it is not easy to conduct active internal marketing reinforcement since the companies do not directly receive customers under special situation like construction. Therefore, it is necessary to resolve the urgent issue by selecting order of priority among internal marketing factors. To address this issue, the objective of this study is to analysis the internal marking factors by using Analytic Hierarchy Process.

• 한국지능정보시스템학회:학술대회논문집
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• 한국지능정보시스템학회 2001년도 The Pacific Aisan Confrence On Intelligent Systems 2001
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• pp.169-175
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• 2001

It is not easy for business workers to find proper information for his job, because of the following problems:(1) information exist in various information system both internal and external with diverse formats(2) he cannot estimate relevance of all the information and (3) he cannot select proper information among large volume of information. The requirements for the systems are the following things:(1) search of relevant information from various internal and external information systems(2) proving an integrated view of information for workers, and (3) information processing and decision-making are seamlessly integrated fro business workers. We proposed an agent system to fulfill the requirements. We focus on the purchasing job, and developed a prototype system. PIPA(Purchasing Information Process Agent). The PIPA performs not only information processing jobs(information search gathering, display, business form -making)but also decision-making support job (evaluation of supplier candidates, and apply of sourcing policy) for sourcing manager. The framework of the PIPA can be appled to other information processing and desision-making jobs.

• 경영과정보연구
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• 제4권
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• pp.137-159
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• 2000

Recently, the importance of ISP(Information System Planning) has been increased because of rapid change and severe competition in business environments. Furthermore, the role of IS in the organization has included not only the supportive activities but also the strategic activities. Organizations can get the competitive advantages through the strategic use of IT by establishing effective and systematic ISP implementation. The main focus of this study is investigate the relationship among three subunits(organizational factors, the role of IS and effective ISP) based on the contingent settings which the process of ISP is implemented. The reasons that conceptual framework of this study is based on the contingent theory are as follow: First, ISP process itself has a series of complicated work which various elements in a company are involved. ISP externally must have the process to evaluate information technology (technology related with IS). Internally ISP process has a serious of works including determining information requirements to develop successful IS for other functional departments and identifying strategic opportunity of IS aligned with business strategy. Secondly, the activity of ISP is occurring on the continual basis. Business environments in which ISP process has implemented are changing continuously. Specific ISP methodology which was appropriate in a certain period of time does not work any more because of the rapid changes in business environments. For this reason managers can hardly expect successful ISP without considering external environments or internal environments such as organizational or management side. For this study, 240 survey questionnaires were mailed and 71 questionnaires were returned. 57 samples were used for the final analysis and 14 samples were excluded from analysis in that they didn't exercise official and systematic ISP. As the result of analysis, among the internal factors(organizational size, time frame of decision making, budget, management style, organizational culture) organizational culture, management style and time frame of decision making are identified as contingent factors on the effective ISP. The result of this study may have meaning in suggesting the way to develop effective ISP through the formalization of business process, more favorable users attitude toward IS and selection of an appropriate ISP methodology.

• 대한원격탐사학회:학술대회논문집
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• 대한원격탐사학회 2004년도 Proceedings of ISRS 2004
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• pp.355-357
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• 2004

With the introduction to ebXML and web service related standards, enterprises struggle to adapt to the rapidly evolving technology to meet the complex needs of the enterprise customer. The ability to integrate and interoperate individual services within enterprise and with other enterprise's information technology infrastructure using standard-based business processes is an important element of business process management system. For over 25 years EDI has established VAN based solution of exchanging business information in electronic form. However EDI solutions are only accessible to large organizations due to the cost factor. Moreover lack of well accepted B2B business process standards is hindering the success of promoting interoperability between organizations of any size. ebXML work is focused on defining the standard B2B business process context and its runtime semantics in order to remove these hindrances. However ebXML framework does not recommend any particular implementation model to interact with enterprise internal system. This paper propose a end to end business process management architecture by applying ebXML in the front end of the enterprise system and using BPEL to integrate front end services into related services within enterprise.

• 한국정보과학회:학술대회논문집
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• 한국정보과학회 2003년도 가을 학술발표논문집 Vol.30 No.2 (2)
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• pp.247-249
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• 2003

Currently there are a variety of different tools may be used to analyze, model, describe and document a business process. However, it is difficult to exchange the information of a business process created in different tools because of the distinct information formats used in different tools. The XML Process Definition Language (XPDL) of the Workflow Management Coalition (WfMC) forms a common interchange standard that enables products to continue to support arbitrary internal representations of process definitions with an import/export function to map to/from the standard at the product boundary. Generally a business process model can be represented by the UML activity diagram, but there is a difficult task to directly generate an XPDL document from a business process model represented by the standard activity diagram. In the paper we will propose an approach to generate an XPDL document from a business process model represented by the extended UML activity diagram.

• 한국건설관리학회논문집
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• 제10권6호
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• pp.13-27
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• 2009

최근 건설기업은 글로벌 기업경쟁 환경과 수주경쟁 속에서 업무 효율성 증대를 위한 프로세스 경영체제에 대한 노력이 요구된다. 건설기업은 1990년 이후 프로세스 중심의 내 외부 업무구조를 개선하기 위하여 다양한 프로세스 경영기법이 도입되었으나, 그 효과는 일부 개선된 기능획득에 머물고 있다. 또한, 업무 프로세스의 효율성 향상을 위해 다양한 업무지윈 시스템들이 개발되었으나, 기능위주의 개별적 구축과 입 출력 정보 및 데이터 흐름에 초점을 둠으로써 업무프로세스 관리와 정보기술의 지원이 분리되는 업무-IT 분리현상(Business-IT divide)이 발생되었다. 본 연구는 업무-IT 분리현상의 개선 방법론으로서 BPM(Business Process Management)을 구현함으로서, 업무 프로세스를 기반으로 한 업무지원 시스템의 연계모델을 제안한다. 이를 통해 건설기업의 지속적인 프로세스 관리를 지원하며, 프로세스 수행시 요구되는 업무조건(참여주체, 업무정보, 업무지원 시스템의 기능)들을 연계함으로서 업무효율성 향상이 기대된다. 이를 위해 업무-IT분리현상으로 인해 건설기업의 업무 수행상 발생되는 문제점을 분석하여 연계모델의 개념과 아키텍처를 구성하였다. 연계모델의 구현을 위해 공정관리 업무의 전체 종 단간 업무프로세스를 분석하여 BPA(Business Process Architecture)를 작성하였으며, 각 업무 프로세스의 업무조건들을 상세분석하여, 건설기업의 주요 13개 업무지원 시스템의 주요기능과 연계하였다. 연계된 내용을 바탕으로 PDCA분석과 CRUD분석을 통해 업무 프로세스 기반 업무지윈 시스템 연계모델을 개발하였다.

• 아태비즈니스연구
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• 제12권3호
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• pp.271-280
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• 2021

Purpose - This research aims to investigate the influence of social exclusion on conspicuous consumption. Specifically this research suggested that the influence of social exclusion on conspicuous consumption would be different depending on consumers' psychological characteristics such as internal attribution tendency and self-esteem. Design/methodology/approach - The experiment was conducted to verify hypotheses. 110 sample data were collected from the experiment and SPSS PROCESS Macro was used for data analysis. Findings - The result revealed that the interaction effect of social exclusion and internal attribution was significant. Specifically, social exclusion had on positive impact on conspicuous consumption for consumers with high level of internal attribution tendency. In addition, conspicuous consumption was pronounced for consumers having both high level of internal attribution and low level of self-esteem. Research implications or Originality - The result is expected to expand the research scope on social exclusion and conspicuous consumption, and provide practical implications for marketers.

• 한국컴퓨터정보학회논문지
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• 제23권12호
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• pp.195-201
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• 2018

This study is attempted to demonstrate the structure of the influencing factors on the performance of services of knowledge based service firms. In the model presented, the structure is that service performance in knowledge-based services are affected by the strategic utilization of knowledge resources and service orientation factors of the service organization. And the service performance are also affected in which the systemization of service processes and customer satisfaction play a mediating role. As an analysis result of examining 148 practitioners engaged in the knowledge service industry, it is necessary to increase the satisfaction of external customers in order to improve service performance in a knowledge-based service organizations. This can be achieved by increasing the satisfaction of internal customers. In addition, for this structure to be successful, the service production process to be provided to the customer must be enhanced. The service production process has been found to be an important factor influencing the internal customer satisfaction and service delivery process, especially in the use of knowledge resource, and customer oriented service among service orientation factors.