• Title/Summary/Keyword: internal resource

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Two New Records of Ascomycetes from Crop Field Soils in Korea

  • Adhikari, Mahesh;Kim, Hyun Seung;Gurung, Sun Kumar;Bazie, Setu;Lee, Hyun Gu;Lee, Hyang Burm;Lee, Youn Su
    • The Korean Journal of Mycology
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    • v.45 no.3
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    • pp.167-174
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    • 2017
  • In the ongoing survey of fungal diversity in Korea, two Ascomycetes species, namely Rhinocladiella similis and Toxicocladosporium irritans, were isolated in 2016. These species were identified based on the internal transcribed spacer region and morphological characteristics. This is the first report of these species in Korea, and the morphological characteristics and images of the fungi are presented.

The Relationship Between Internal Auditors' Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan

  • ALBAWWAT, Ibrahim Emair;AL-HAJAIA, Mohammad Eid;AL FRIJAT, Yaser Saleh
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.4
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    • pp.797-808
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    • 2021
  • This study examines the interaction between internal auditors' personality traits and the internal audit function effectiveness. It also investigates the effect of such interacted variables on financial reporting quality. This study employed a questionnaire survey to collect data from 193 internal auditors of Jordanian companies listed on the Amman Stock Exchange. The study model is validated and tested using the partial least squares structural equation modelling. The results reveal that all the examined personality traits of internal auditors significantly impact internal audit function effectiveness except for the extraversion trait. The results also show that personality traits have indirect effects on financial reporting quality via internal audit function effectiveness. These results suggest that internal auditors with high scores on openness to experience, emotional stability, and conscientiousness traits can be among the most significant contributors to the internal audit function effectiveness. The results also suggest that internal auditors' personality traits can be regarded as an internal audit function intangible resource that enhances effectiveness. The study's findings might be of interest to many different parties interested in enhancing internal audit function effectiveness and boosting the financial reporting quality, such as external and internal auditors, auditees, human resource departments, and Chief Internal Audit Executives.

The Relationship between Internal Marketing and Service Quality (외식 업체 내부 마케팅이 서비스 품질에 미치는 영향에 관한 실증적 연구)

  • Jun, Hwa-Jin;Lim, Hyun-Cheol
    • Culinary science and hospitality research
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    • v.12 no.4 s.31
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    • pp.170-186
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    • 2006
  • The purpose of this study is to figure out how factors of internal marketing affect service quality. Method of human resource could be indicated to bear fruit of food-industry based on this research. This study conducted documentary study and empirical study. To achieve the purpose, a survey was conducted by 229 staffs of family restaurants in Daegu. The result of this research is as follows. First, the properties of each factor of internal marketing, Service Quality and staff's behavior were extracted from the previous studies. Second, internal marketing was applied as a independent variable, and service Quality as a consequent variable. The result reached through convergent validity came to satisfy all variables. Third, it was strongly maintained the fact that the better internal marketing was applied, the more staff were satisfied and the higher service quality was. It was shown that staffs provided customers with a good service if they were satisfied with internal marketing and their companies.

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Development of Internal Branding Performance Measure and Analysis on the Difference of Internal Branding Performances between Local and International Hotels (내부브랜딩 수행수준 평가 도구 개발 및 국내 자생 호텔과 다국적 호텔의 내부브랜딩 수행수준 차이 분석)

  • Choi, Mi-Kyung
    • Korean Journal of Community Nutrition
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    • v.11 no.1
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    • pp.116-123
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    • 2006
  • The purposes of this study were to develop a tool for assessing internal branding performance and to identify the difference of internal branding performance between local and international hotels. The internal branding performance measure was developed through literature studies and face-to-face in-depth interviews with managers in various departments of 5 deluxe hotels. The questionnaires were distributed to 460 employees in food and beverage departments of 11 deluxe hotels in Seoul, and a total of 398 questionnaires were used for analysis ($86.5\%$). The statistical analyses were completed using SPSS Win (12.0) for descriptive analysis, reliability analysis and t-test, and AMOS (5.0) for confirmatory factor analysis. The results of this study showed that the measure developed in this study was reliable and valid for assessing internal branding performances of hotels. In addition, the internal branding performances of hotels were high at understanding of brand dimensions and relatively low at work and organizational culture and human resource management dimensions, and local hotels showed lower levels of performance than international hotels at the dimensions of work and organizational culture (t = -3.801, P < 0.001) and human resource management(t = -5.397, p < 0.001). In conclusion, it is considered that a strong internal branding strategy should be established for successful brand management, and the practical measure for internal branding performance would be a key factor.

Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia

  • SUMARYATI, Anna;PRAPTIKA NOVITASARI, Eka;MACHMUDDAH, Zaky
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.10
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    • pp.795-802
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    • 2020
  • This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.

The Effect of New brand's Entry on the Price Strategy of Incumbent Retailers

  • Lee, Suhhyue
    • Asia Marketing Journal
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    • v.17 no.3
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    • pp.73-103
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    • 2015
  • According to Resource Dependence theory, an organization's behavior and strategy is affected by external resources. An organization has diverse resources interacting with environment. Because organization cannot focus on all those resources, it concentrates on its critical resources. In market environment, firm responds to other firms by controlling their internal critical resources or manages interdependency with environment to get market share. Thus Firm should choose best behavior and strategy when internal and external resources are change. When new brand enters, incumbents might change their strategy to protect their market share depending on critical value. More precisely, incumbents sharing market with entrant respond, but incumbents having competitive internal resources do not. In this article, we study incumbent's responses to a new brand entry and long-term effect. We show that how incumbents change their price strategy in reaction to the new brand' entry and also show these responses vary depending on interdependency of internal resources and external environments and ownership.

CPS: Operating System Architecture for Efficient Network Resource Management with Control-Theoretic Packet Scheduler

  • Jung, Hyung-Soo;Han, Hyuck;Yeom, Heon-Young;Kang, Soo-Yong
    • Journal of Communications and Networks
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    • v.12 no.3
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    • pp.266-274
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    • 2010
  • The efficient network resource management is one of the important topics in a real-time system. In this paper, we present a practical network resource management framework, control-theoretic packet scheduler (CPS) system. Using our framework, an operating system can schedule both input and output streams accurately and efficiently. Our framework adopts very portable feedback control theory for efficiency and accuracy. The CPS system is able to operate independent of the internal network protocol state, and it is designed to schedule packet streams in fine-grained time intervals to meet the resource requirement. This approach simplifies the design of the CPS system, and leads us to obtain the intended output bandwidth. We implemented our prototype system in Linux, and measured the performance of the network resource management system under various network QoS constraints. The distinctive features of our principles are as follows: It is robust and accurate, and its operation is independent of internal network protocols.

The Effect of Internal Marketing on Apparal Firms' Performance (의류업체에서 내부 마케팅의 영향 요인이 내부 성과와 외부 성과에 미치는 영향)

  • Row Young;Park Jae-Ok;Lee Kyu-Hye
    • The Research Journal of the Costume Culture
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    • v.13 no.3 s.56
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    • pp.452-468
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    • 2005
  • The major aim of this study was to find factors that effectively improve the satisfaction of apparel firms' employees who are the internal customer and how these factors affect customer satisfaction. The subjects of the study was salespeople working at major women's apparel retail outlets and their customers located in Seoul. A data from 192 questionnaire were used for the final analysis. Descriptive statistics, factorial analysis, Cronbach's a, Person's correlation coefficient, and multiple regression were conducted. The results indicated that factors influenced by internal marketing were recruitmenteducation training, power endorsement, internal communication, CEO's management style and human resource management Regression analysis results indicated that recruitmenteducation training and power endorsement significantly influenced internal performance of the organization (employee's commitment to and satisfaction with the organization). Employee's commitment significantly influenced external performance of the organization, consumer satisfaction where as employees' satisfaction with the organization did not have significant effect.

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Investment beneficial analysis of rice alternative plants

  • Yi, Hyang-Mi;Goh, Jong-Tae;Lee, Jong-In
    • Korean Journal of Agricultural Science
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    • v.40 no.2
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    • pp.169-176
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    • 2013
  • The price and revenue of rice are expected to decrease due to increasing rice imports, decreasing consumption and the discontinuance of the government's rice procurement. This degenerating profitability is leading to a rise in the cultivation of upland-crops such as beans, fodder crops and fruits in paddy fields. However, there is a lack of research on the selection of rice substitute crops which are adaptable to the relevant region through profitability analysis. This research, therefore, analyzed investment profitability of rice substitute crops for Cheorwon-gun area in Kangwon province. The study applied net present value (NPV) and internal rate of return (IRR), which fit for mutually exclusive investments that make one selection to the exclusion of other crops. Target crops are green house plants in Cheorwon-gun area. Financial analysis showed paprika and cucumber have investment feasibility for automated vinyl greenhouses and conventional plastic greenhouses respectively.

First Report of Albifimbria verrucaria and Deconica coprophila (Syn: Psylocybe coprophila) from Field Soil in Korea

  • Gurung, Sun Kumar;Adhikari, Mahesh;Kim, Sang Woo;Lee, Hyun Goo;Jun, Ju Han;Gwon, Byeong Heon;Lee, Hyang Burm;Lee, Youn Su
    • The Korean Journal of Mycology
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    • v.47 no.3
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    • pp.209-218
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    • 2019
  • During a survey of fungal diversity in Korea, two fungal strains, KNU17-1 and KNU17-199, were isolated from paddy field soil in Yangpyeong and Sancheong, respectively, in Korea. These fungal isolates were analyzed based on their morphological characteristics and the molecular phylogenetic analysis of the internal transcribed spacer (ITS) rDNA sequences. On the basis of their morphology and phylogeny, KNU17-1 and KNU17-199 isolates were identified as Albifimbria verrucaria and Deconica coprophila, respectively. To the best of our knowledge, A. verrucaria and D. coprophila have not yet been reported in Korea. Thus, this is the first report of these species in Korea.