• International Journal of Advanced Culture Technology
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• v.12 no.1
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• pp.293-298
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• 2024

The purpose of an internal control system is to prevent the occurrence of errors and fraud in the process of producing accounting information, thereby providing investors with reliable information. For the effective operation of an internal control system, it is necessary to secure a sufficient number of personnel and experienced staff. This study focuses on the personnel directly involved in producing accounting information, examining whether companies that invest in their internal control staff experience a mitigation in the phenomenon of valuation errors. The analysis revealed that the size and experience months of the personnel responsible for internal control have a significant negative relationship with valuation errors. This result implies that by securing sufficient personnel for the smooth operation of the internal control system and placing experienced staff within the system, investors can effectively make judgments about the intrinsic value based on quality accounting information, thereby reducing valuation errors.

• International Journal of Quality Innovation
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• v.8 no.3
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• pp.156-172
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• 2007

The high-tech industry is the economic lifeline for Taiwan. Its characteristics are short product life cycle, rapid changes in the market, and a high obsolescence rate for new products. Under globalization, the high-tech industry has adopted Information Technology (IT) to shorten the manufacturing process, reduce costs and conduct product research and development (R&D) to increase the core competence of enterprises and achieve the goal of sustainable operations. Enterprises should actively strengthen their integration with internal and external resources and lead in R&D management to increase industrial operating performance. Effectively managing operations and R&D management evaluation in Taiwan's High-tech Industry has become a critical subject. This study adopted 4 major Balanced Scorecard (BSC) perspectives to establish the Total Performance Evaluation Indicators for the R&D management department in Taiwan's High-tech Industry. The Analytic Network Process (ANP) was applied to evaluate the overall performance of the R&D management department. The research framework is divided into 2 phases. The first phase is combined with the 4 major perspectives, Financial, Customer, Internal Business Process and Learning and Growth, as the related indicators for each measurement perspective. The Key Performance Indicators (KPI) were selected using Factor Analysis to identify the key factor from the complicated indicators. The relationship between the characteristics of each BSC's evaluation perspective is dependence and feedback. This study applied ANP to conduct the calculation and adjustment of correlation between each KPI, and determine on their relative weights for the objective KPI. The "Financial Perspective" for R&D management department in Taiwan's High-tech Industry focused on the budget achievement rate of R&D management. The weight indicator value is (0.05863). The "Customer Perspective" focused on problem-solving satisfaction. The weight value of this indicator is (0.17549). The "Internal Business Process Perspective" focused on the quantity and quality of R&D. The weight value of this indicator is (0.13506). The "Learning and Growth Perspective" focused on improving competence in the research personnel's professional techniques. The weight value of this indicator is (0.02789). From the total weighting indicators, the order of the Performance Indicators for the R&D management department in Taiwan's High-tech Industry is: (1) Customer Perspective; (2) Internal Business Process Perspective; (3) Financial Perspective; and (4) Learning and Growth Perspective.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.257-269
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• 2021

Intellectual capital is becoming a crucial factor for a firm's long-term profit and performance in the knowledge-based economy as more firms identify their core competence as invisible assets rather than visible assets (Itami, 1987). The company was encouraged to measure financial and non-financial factors, including the customer perspective groups, the internal business process, learning and growth perspective, then to link all these measurements in a coherent system. This paper seeks to investigate the influence of intellectual capital elements on company performance, as well as the relationship among intellectual capital elements from a cause-effect perspective. Resource-Based View (RBV) considers intellectual capital as resource and capability to sustain competitive advantage on company performance. The partial least squares approach is used to examine listed banks in Indonesia Stock Exchange for year 2017-2019. Results show that human capital directly has positive influences on innovation capital, customer capital, and process capital. Innovation capital has positive, but less significant influence on process capital, which in turn influences customer capital. Human capital and process capital also influence customer capital. Finally, customer capital contributes to performance. This study helps management to identify relevant intellectual capital elements as competitive advantage and their indicators to enhance business performance.

• 한국IT서비스학회:학술대회논문집
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• 2008.11a
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• pp.175-178
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• 2008

With rapid advancement of IT and Internet technologies, online market is surely becoming a stage of the competition among various forms of platform providers. This study show the significance of the negotiation process in the platform pricing strategy and observe several external/internal factors that might affect the negotiation power of the identities surrounding the platform. Major theories used in this study are the resource-based-view and network theory. Resources resulting in a negotiation power of the content providers and platform providers turn out to be widely scattered in their business areas - from product characteristics to the size of the content provider. End-user (or buyer) group which cannot make a strategic move for the organized development and use of resources is taking advantage of network externalities to support its negotiation power.

• Journal of the Korean Operations Research and Management Science Society
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• v.25 no.3
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• pp.137-154
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• 2000

This paper suggests a balanced scorecard (BSC) framework for measuring and evaluating the performance of knowledge workers in professional service firms(PSFs) which are typical knowldege-based organizations. As a strategic learning system, the balanced scorecard allows business leaders to drive and modify their business strategies based on the balanced measurement of key performance indicators(KPIs), which are basically divided into four domains such as financial achievement, customer orientation, internal business process, and innovation and learning. Conducting a focused case study on performance evaluation of knowledge workers from a balanced viewpoint, we could evaluate their competency and potential in more comprehensive manner. We also employ the analytic hierarchy process (AHP) approach for derive relative weights of key performance indicators and link it to a spreadsheet model for rating the individual performance of knowledge workers in a systematic way.

• Journal of architectural history
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• v.29 no.5
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• pp.17-28
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• 2020

The general contractor business in South Korea settled in the railway construction during the Daehan Empire, but depending on the construction intention and circumstances of the railroad, relationship among employer-contractor-subcontractor and their roles under the system of the construction process had changed. At the time of laying the Gyeongin and Gyeongbu-rail, the Empire, which had no capital and technology, passed all the power and responsibility of the rail laying to the contractor, who was involved in most of the process. After this, the empire tried to lay Gyeongui-railroad without the help of other countries. Japan prepared for the Russo-Japanese War and decided to construct the railway rapidly, and completed the railway in parallel with direct management work and contract work. From that time on, the general contractor would only do the work. During the construction of railroad in Daehan empire, the general contract business system was established. The ambiguous process was sorted out and divided. At this time, subjects in charge of design and construction has been divided. The internal organization of the project owner and the contractor were organaized and specialized.

• Journal of Fashion Business
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• v.24 no.5
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• pp.106-124
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• 2020

The purpose of this study was to analyze the three-dimensional (3D) characteristics and reproducibility of the effective expression of North American smocking pleats in the process of making clothes using a 3D virtual clothing system (CLO) and present a method of expression according to the types of North American smocking. In this study, lattice, lozenge, and flower smocking were produced as real smocking and 3D virtual content, and actual muslin properties were measured using a Fabric Kit and reflected using an emulator. The results of this study confirmed that a dense puckered design such as North American smocking could be expressed depending upon the internal line, fold angle, and reinforcement setting for 3D smocking. To partially apply pleats to flat fabrics, it was necessary to set fold lines. The fold line setting could be expressed by designing the internal line in horizontal, vertical, and diagonal directions according to the North American smocking design, and then setting the fold angle for each internal line. By setting fold angles of 0 degrees and 360 degrees according to the folding direction of the set internal line, the fabric was clearly folded and stable pleats were created. This study will contribute to the vitalization of the 3D virtual fashion content industry by analyzing and presenting the optimal expression method of sophisticated and complex pleats generated according to the North American smocking design pattern.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 1998.10a
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• pp.114-117
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• 1998

Failure to link business or operations strategy with the activities of operations is a critical problem in strategy implementation process. This problem comes from malfunction of a coordination and control mechanism to support the strategic direction by effective communication throughout the firm. A performance measurement and evaluation system (PMES) is thought as a core mechanism to monitor, direct. and induce desirable activities. We have developed a new strategic PMES (SPMES) that can effectively support the manufacturing strategy by utilizing customized performance measures. They are selected from a pool of four distinct but closely related sets of performance measures; financial, market, internal competency, and performance driver. In this paper, we briefly review the structure of the SPMES and explain the change process of PMES into SPMES in manufacturing business units. First we analyze the business environment and manufacturing strategy to identify short- and long-term issues facing the management. Next step is scrutinizing the objectives and activities of every function and process in the business unit. Using the information obtained, we can diagnose the gaps between currently effective PMES and desirable SPMES supporting the strategies. Once the problems in existing system are identified, we reconfigure the existing and new measures to establish a SPMES through a series of analyses, discussions and workshops. In organizing the selected measures in the new system, we use AHP method to reflect the relative importance of the measures in a specific business. Finally, modification or development of information system to support the SPMES wraps up the development process, and implementation begins. We explain the entire process using two cases to clarify the real meanings and the difficulties of PMES change process.

• Proceedings of the CALSEC Conference
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• 2003.09a
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• pp.281-286
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• 2003

The key aim of this research is to address the relationship between adoption level of e-commerce usage and performance based on Balanced scorecard perspectives. In order to identify the e-commerce adoption characteristics of small businesses, we carried out principal component analysis and cluster analysis by means of a survey with interview. The association of the e-commerce adoption level currently reached by a small businesses with internal process, learning/growth, customer perspectives performance is investigated and discussed.

• Korean Journal of Construction Engineering and Management
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• v.16 no.1
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• pp.44-51
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• 2015

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 analyze the internal marking factors by using Analytic Hierarchy Process. As a result, the first and second factor represents the internal communication and working condition and environment respectively. The findings of this study will contribute to apply the internal marketing into construction industry.