• Proceedings of the Zoological Society Korea Conference
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• 1999.10b
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• pp.161.2-161
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• 1999

No Abstract, See Full Text

• The Journal of Industrial Distribution & Business
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• v.10 no.12
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• pp.35-42
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• 2019

Purpose : This study examines The impact of human resource investment in internal control on stock price crash risk. Effective internal control ensures that information provided is complete and accurate, financial statements are reliable. By overseeing management, internal control systems can reduce agency costs between management and outside parties. In Korea, firms have to disclose information about internal control systems. The working experience of human resources in internal control systems is also provided for interested parties. If a firm hires more experienced internal control personnel, it can better facilitate the disclosure of information. Prior studies reported that information asymmetry between managers and investors increases future stock price crash risk. Therefore, the longer working experience internal control personnel have, the lower probability stock crashes have. Research design, data and methodology : This study analyzed the association between the working experience of internal control personnel and crash risk using regression analysis on KOSPI listed companies for fiscal years 2016 through 2017. The sample consists of 1,034 firm-years of non-financial firms whose fiscal year end on December 31. Career spanning data of internal control personnel was collected from internal control reports. The professionalism(IC_EXP) was measured as the logarithm of the average working experience of internal control personnel in months. Negative conditional skewness(NSKEW) and down-to-up volatility (DUVOL) are used to measure firm-specific crash risk. Both measures are based on firm-specific weekly returns derived from the expanded market model. Results : We find that work experience in internal control environment is negatively related to stock price crashes. Specifically, skewness(NSKEW) and volatility (DUVOL) are reduced when firms have longer tenure of human resources in internal control division. The results imply that firms with experienced internal control personnel are less likely to experience stock price crashes. Conclusions : Stock price crashes occur when investors realize that stock prices have been inflated due to information asymmetry. There is a learning effect when internal control processes are done repetitively. Thus, firms with more experienced internal control personnel could manage their internal control more effectively. The results of this study suggest that firms could decrease information asymmetry by investing in human resources for their internal control system.

• 한국균학회소식:학술대회논문집
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• 2014.10a
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• pp.49-49
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• 2014

In order to find indigenous beneficial fungal species from crop field soils of Nigeria, 23 soil samples were collected from various places of Nigeria in June, 2013 and fungi were isolated through serial dilution technique. Isolated fungi were purified and differentiated according to their morphological and microscopic characteristics. In total, 38 different representative isolates were recovered and the genomic DNA of each isolates was extracted using QIAGEN$^{(R)}$ Plasmid Mini Kit (QIAGEN Sciences, USA) and the identification of fungi was carried out by sequence analysis of internal transcribed spacer (ITS) region of the 18S ribosomal DNA (18S rDNA). Recovered isolates belonged to 9 fungal genera comprising Fusarium, Aspergillus, Chaetomium, Coniothyrium, Dipodascaceae, Myrothecium, Neosartorya, Penicillium and Trichoderma. Aspergillus spp., Penicillium spp. and Trichoderma spp. were the most dominant taxa in this study. The antagonistic potentiality of species belonged to Trichoderma against 10 phytopathogenic fungi (F. oxysporum, C. gloesporoides, P. cytrophthora, A. alternata, A. solani, S. rolfsii, F. solani, R. solani, S. sclerotiorum and P. nicotiana) was assessed in vitro using dual culture assay. The dual culture assay results showed varied degree of antagonism against the tested phytopathogens. The potential Trichoderma spp. will be further evaluated for their antagonistic and plant growth promotion potentiality under in vivo conditions.

• Journal of Families and Better Life
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• v.26 no.1
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• pp.137-147
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• 2008

This study aimed to explore the plausible application of Coaching in the major of family resource management. For this purpose, first, this study reviewed the historical background of the coaching. In the contents, the concepts and principles of coaching were identified. Second, The recent application of coaching to the various areas such as finns, centers, occupation and the academical fields in Korea as well other countries were investigated. Finally, this study connected the nature and emphasis of the family resource management with the philosophy of coaching, which focuses on the internal strength of his/their own change and development in an/a individual/organization. Also, the process of family resource management and coaching models which were regarded as the similar ones in the phases consisted of situation perception, exploring alternatives, planning, implementing and feedback. On the basis of these contexts, this study suggested the plausible classes applied coaching which are able to be introduced in the under-graduated and graduated courses.

• IE interfaces
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• v.24 no.2
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• pp.128-138
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• 2011

This research proposes a resource allocation model of Data QC (Quality Control) activities using COQ (Cost of Quality). The model has been developed based on a series of research efforts such as COQ classifications, weight determination of Data QC activities, and an aggregation approach between COQ and Data QC activities. In the first stage of this research, COQ was divided into the four typical classifications (prevention costs, appraisal costs, internal failure costs and external failure costs) through the opinions from five professionals in Data QC. In the second stage, the weights of Data QC activities were elicited from the field professionals. An aggregation model between COQ and Data QC activities has been then proposed to help the practitioners make a resource allocation strategy. DEA (Data Envelopment Analysis) was utilized for locating efficient decision points. The proposed resource allocation model has been validated using the case of Korea national defense information system. This research is unique in that it applies the concept of COQ to the data management for the first time and that it demonstrates a possible contribution to a real world case for budget allocation of national defense information.

• Proceedings of the Safety Management and Science Conference
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• 2013.04a
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• pp.565-580
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• 2013

Competition to attract customers to the increase of the golf club, but the less people enjoying golf for a variety of issues, including the economic downturn, so golf is going deepened. Therefore, the local golf club is faced with the difficulty of management. In the case of the golf club human resource is the most important factor, because it has a high labor intensive nature of the industry as a type of facilities and services on the basis of intangible human resources. In this paper, to confirm the internal marketing activities and internal service quality, basic premise is that for an external customer satisfaction, internal customer satisfaction should be preceded, and try to analyze these execution factors on job satisfaction and customer orientation, either directly or indirectly affected. The empirical results, the management support in the internal marketing activities were the factors affecting the intrinsic job satisfaction, and the internal service quality were factors affecting employees of the intrinsic job satisfaction and extrinsic job satisfaction.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.69-79
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• 2021

Good Corporate Governance (GCG) has been implemented by companies, especially companies that have gone public. However, many local companies still have not applied the principles of GCG. This study examines the implementation of the CG concept which is not fully implemented in family businesses in Indonesia. Besides, this research also aims to find out the role of the Internal Audit function in enhancing GCG practices. This research is a qualitative study that uses in-depth interviews, observation, and data triangulation, to gather evidence from exploratory case studies conducted in three family business firms. The results of this study found that CG is essential for the successful run of family businesses. After analyzing the data, we developed a new theory called Islamic Integrity Governance. The Internal Auditor plays a key role in improving GCG and a vibrant and agile internal audit function can be an indispensable resource supporting sound corporate governance. The internal auditor provides objective assurance and insight on the effectiveness and efficiency of risk management, internal control, and governance processes. Therefore, the Internal Auditor is an important pillar for effective and efficient GCG implementation. This theory concludes several concepts such as THTCL (Trustworthy, Honest, Transparent, Creative, Loyal). Internal auditors are needed because the concept of control is useful for improving GCG in business.

• Journal of the Korean Home Economics Association
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• v.42 no.6
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• pp.73-88
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• 2004

The purpose of this study was to explore the influences of family resources, i.e. objective resources, perceived adequacy of resources, locus of control, social support, family cohesion, and family adaptability on caregiving stress for dementia elderly in homemakers. The subjects of this study were 141 married women who had cared for dementia elderly. The survey method was a questionnaire. And the data was analyzed by means of Cronbach's, factor analysis, and multiple regression. The main findings were as follows： First, Homemakers' caregiving stress was positively correlated to their academic background and monthly income, but negatively correlated to perceived adequacy of human resources, perceived adequacy of material resource, psychical support resource from relatives, and internal locus of control. Second, caregiving stress of homemakers was affected by family cohesion, monthly income, psychical support resource from relatives, perceived adequacy of human resources, and external locus of control.

• Health Policy and Management
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• v.5 no.2
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• pp.202-229
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• 1995

In Korea, Resource-Based Relative Value Scale(RBRVS) is suggesting to the alternative of Korean Medical Fee Schedule. This study developed to methodology of RBRVS applicable to Korean situation and applied to services of internal medicine and general surgery. Our methodology of RBRVS is basically same to Hsiao's. But there are some differences between our method and H냐매's because Korean medical situation differs to American. The first difference is method of measurement of work. The Unit of work in our study is total work including intra-servic work and pre-/post-service work. Secondly, in extrapolation, we use primary data gathered to small group of physician. Tertially, in measurement of practice cost, we directly survey to budget data of hosptials and analyse practice costs by service. Some results are presented in a companion article.

• Journal of Information Technology and Architecture
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• v.10 no.1
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• pp.13-22
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• 2013

The Internet has motivated firms to participate in electronic commerce. With the development of electronic commerce, SMEs (small- and medium-sized enterprises) may be forced to use e-intermediaries in export marketing. This study aims at assessing e-intermediaries in various aspects. Empirical and theoretical studies are conducted to investigate determinants and effects of eintermediary use in export marketing. Based on resource-based view (RBV), the study develops a conceptual model that can address the question of which international competence and export performance are closely related to e-intermediary use by SMEs. Based on literature review and theoretical foundations, this study made four hypotheses. With AMOS, structural equation modeling (SEM) was used for testing four hypotheses. The empirical findings support all hypotheses. Last, this study suggests examining comprehensive internal and external factors in terms of e-intermediary use as an interesting topic for future research.