Purpose: The stock price delay phenomenon refers to a phenomenon in which stock prices do not immediately reflect corporate information and the reflection is delayed. A prior study reported that the stock price delay phenomenon appears strongly when the quality of corporate information is low (Callen, Khan, & Lu, 2013). The purpose of the internal accounting control system is to improve the reliability of accounting information. Specifically, the more professionals such as certified public accountants are placed in the internal accounting control system, the more information is prevented from being distorted, so the occurrence of stock price delay will decrease. Research design, data and methodology: In this study, companies listed on the securities market from 2012 to 2016 were selected as a sample to analyze whether the stock price delay phenomenon is alleviated as accounting experts are assigned to the internal accounting control system. The internal control personnel data were collected in the "Internal Accounting Control System Operation Report" attached to the business report of each company of the Financial Supervisory Service's Electronic Disclosure System(DART). The measurement method of the stock price delay phenomenon was referred to the study of Hou and Moskowitz (2005). The final sample used in the study is 2,641 firm-years. Results: It was found that companies with certified accountants in the internal accounting control system alleviate the stock price delay phenomenon. This result can be interpreted as increasing the speed at which corporate information is reflected in the stock price by improving the reliability of information disclosed in the market by the placement of experts in the system. Conclusions: The results of this study suggest that accounting professionals assigned to the internal accounting control system are playing a positive role in providing high-quality information to the market. In this study, focusing on the fact that the speed at which corporate information is reflected in the stock price is very important for the stakeholders in the capital market, we find that having a certified public accountant in the internal accounting control system alleviates the stock price delay phenomenon.
This paper empirically examines factors that potentially influence the success of a Web-based semantic search engine. A research model has been proposed that shows the impact of quality-related factors upon the effectiveness of a semantic search engine, based on DeLone and McLean's(2003) information systems success model. An empirical study has been conducted to test hypotheses formulated around the research model, and statistical methods were applied to analyze gathered data and draw conclusions. Implications for academics and practitioners are offered based on the findings of the study. The proposed model includes three quality dimensions of a Web-based semantic search engine-namely, information quality, system quality and service quality. These three dimensions each have measures designed to collectively assess the respective dimension. The model is intended to examine the relationship between measures of these quality dimensions and measures of two dependent constructs, including individuals' net benefit and user satisfaction. Individuals' net benefit was measured by the extent to which the user's information needs were adequately met, whereas user satisfaction was measured by a combination of the perceived satisfaction with search results and the perceived satisfaction with the overall system. A total of 23 hypotheses have been formulated around the model, and a questionnaire survey has been conducted using a functional semantic search website created by KT and Hakia, so as to collect data to validate the model. Copies of a questionnaire form were handed out in person to 160 research associates and employees working in the area of designing and developing semantic search engines. Those who received the form, 148 respondents returned valid responses. The survey form asked respondents to use the given website to answer questions concerning the system. The results of the empirical study have indicated that, of the three quality dimensions, information quality was found to have the strongest association with the effectiveness of a Web-based semantic search engine. This finding is consistent with the observation in the literature that the aspects of the information quality should serve as a basis for evaluating the search outcomes from a semantic search engine. Measures under the information quality dimension that have a positive effect on informational gratification and user satisfaction were found to be recall and currency. Under the system quality dimension, response time and interactivity, were positively related to informational gratification. On the other hand, only one measure under the service quality dimension, reliability was found to have a positive relationship with user satisfaction. The results were based on the seven hypotheses that have been accepted. One may wonder why 15 out of the 23 hypotheses have been rejected and question the theoretical soundness of the model. However, the correlations between independent variables and dependent variables came out to be fairly high. This suggests that the structural equation model yielded results inconsistent with those of coefficient analysis, because the structural equation model intends to examine the relationship among independent variables as well as the relationship between independent variables and dependent variables. The findings offer some useful implications for owners of a semantic search engine, as far as the design and maintenance of the website is concerned. First, the system should be designed to respond to the user's query as fast as possible. Also it should be designed to support the search process by recommending, revising, and choosing a search query, so as to maximize users' interactions with the system. Second, the system should present search results with maximum recall and currency to effectively meet the users' expectations. Third, it should be capable of providing online services in a reliable and trustworthy manner. Finally, effective increase in user satisfaction requires the improvement of quality factors associated with a semantic search engine, which would in turn help increase the informational gratification for users. The proposed model can serve as a useful framework for measuring the success of a Web-based semantic search engine. Applying the search engine success framework to the measurement of search engine effectiveness has the potential to provide an outline of what areas of a semantic search engine needs improvement, in order to better meet information needs of users. Further research will be needed to make this idea a reality.
Due to the great advances in e-Marketplace and changes in type of items purchased from the online market, it has been dramatically increased the demand of the storage and transportation under the special conditions such as restricted temperature. Especially, the cold chain needs the way to transparently measure and monitor the entire network in realtime because it has a very complicated structure and requires totally different criteria at the every different steps and items. In this research, it has been presented the performance evaluation metrics to make contract using service level agreement (SLA), the way to apply the smart contract based on blockchain, the structure of blocks, service platform and application in order to build cold chain which can prevent the risk factors by measuring and sharing information in realtime using block chain technology. In addition, we have proposed the way to store the measured performance and reputation of each player in the block using smart contract based on SLA. With the presented framework, all players including service providers as well as users can secure the information for making the rational decisions. When the service platform is actually built and operated, it seems possible to secure the information in transparently and realtime. Also, it is possible to prevent the risk factors or prepare the preemptive plans to react on them.
Free admission policies have been gradually extended for the public to use cultural facilities free of charge, which lowered the barriers to use those facilities and has a great effect on increasing visitor demands. However, the annual number of visitors which is open to the public isn't quite accurate and varies from institution to institution, which means just a head count. Especially people counter overestimates the number of visitors because it counts visitors in duplicate. Therefore, the purpose of this study is to prepare effective way of grasping the number of visitors using cultural infrastructure. First, comparable number of visitors should be measured by defining the notion of visitor clearly, which has been measured vaguely. Secondly, the problem of duplicate count, which is considered the most problematic, should be solved. Thirdly, the various analysis of visitor behavior should be conducted to provide a high-quality service. To work out the problems above, new measurement will be presented here. This study suggests a state-of-the-art wireless signal-based measurement that could eliminate the duplicate data by collecting MAC address -smart device's distinct signal value. And it also could analyze diverse visitor behaviors by understanding a flow of visitor traffic, duration of stay and revisitation. I would like to examine the possibility and effectiveness of this new measurement by testing it.
Seo, Eun-Ok;Ko, Seong-Hye;Lee, Nae-Taek;Kim, Kwang-Oh;Choi, Gi-Wook;Oh, Kyung-Chul
Journal of the East Asian Society of Dietary Life
/
v.20
no.3
/
pp.382-388
/
2010
This study was aimed to examine the quality characteristics of the bread with the muffin added with the by-product of fermented ethanol from wheat rye that has high $\beta$-glucan contents. In the muffin added with TEFB (Triticale Ethanol Fermentation By-product), the height of the muffin decreased as the additive contents increased. There was no significant difference among the volumes of the muffins added with TEFB 0%, 5%, 10% and 15%. In the muffin added with TEFB, the height of the muffin decreased as the additive contents increased. In the moisture measurement of TEFB muffin, the moisture contents increased as the TEFB additive contents increased. Using SEM, showed that as TEFB additive contents increased, gluten contents was relatively lowered, which led to the reduced gas retention power and generation of rough tissues. In chromaticity, as the TEFB additive contents increased, the brightness decreased and the redness and yellowness decreased as well. The result of texture measurement showed that as the TEFB additive contents increased, hardness increased. springiness decreased gradually as the TEFB additive contents increased. There was no significant difference in cohesiveness (p<0.005). Although there as signigicant difference between the control group and the additive group in gumminess (p<0.005), there was no significant difference for a certain amount of additive contents (p<0.05). While there was significant difference in chewiness between the control group and the additive group (p<0.05). there was no significant difference for a certain amount of additive contents (p<0.05). The result of taste test of TEFB added muffin showed that the preference for the muffins added with 5% or more TEFB decreased. This study found that more than 5% of TEFB additives to muffin decreases the preference level.
Journal of the Korean Society of Marine Environment & Safety
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v.27
no.2
/
pp.266-274
/
2021
Ship officers are subject to excessive job stress, which has negative physical and psychological impacts and may adversely affect the smooth supply and demand of human resources. In this study, a mobile web application was developed as a tool for systematic job stress measurement and management of officers and verified through quality evaluation. Requirement analysis was performed by ship officers and staff in charge of human resources of shipping companies, and the results were reflected in the application configuration step. The application was designed according to the waterfall model, which is a traditional software development method, and functions were implemented using JSP and Spring Framework. Performance evaluation on the user interface, confirmed that proper input and output results were implemented, and the respondent results and the database were configured in the administrator interface. The results of evaluation questionnaires for quality evaluation of the interface based on ISO/IEC 9126-2 metric were significant 4.60 for the user interface and 4.65 for the administrator interface in a 5-point scale. In the future, it is necessary to conduct follow-up research on the development of data analysis system through utilization of the collected big-data sets.
Infection control is now recognized as an important quality indicator in dental health service setting. The purpose of this study was to develop and validate Dental Hygienist's Infection Control Practice Scale for quality management of dental health service in Korea. The data of 254 dental hygienists was subjected to exploratory factor analysis using SPSS 16.0 and confirmatory factor analysis using AMOS 16.0. The total items of preliminary scale were 21 items and 5 subscale. Principal component analysis was completed with Varimax rotation. The results show a change in factor structure from 5 factor solution to 4 factor solution. The confirmatory factor analysis confirmed the four subscales(Immunization and periodic tests, Clinical procedure, Handwashing, Personal protection) which have a total of 12 items. After the item deleted because factor loading was low, measured model was tested. The results of the measurement model indicated fit indices: $x^2$= 79.593(df = 38, 0 = 0.000), RMR = 0.045, GFI = 0.940, CFI = 0.904, AGFI = 0.896, NFI = 0.837, TLI = 0.861, RMSEA = 0.67. The squared correlation between four constructs were less than the average variance extracted(AVE) of four constructs. Multiple regression analysis was completed. Dependent variable was the perceived infection control practice by dental hygienist. Independent variables were four summated subscales(R = 0.552, $R^2$= 0.304, Adjusted $R^2$= 0.431, F = 25.813, p = 0.000). Unstandardized coefficients of three independent variables were statistically significant.
In a normal x-ray examination, the cooperation of a patient in positioning greatly influences the improvement of work performance, the quality of the images and the reduction in time spent on the examination. An attempt was made to discover the connection between an examination information printout and the effects of the examination by informing the patient before the examination on the examination positions in order to increase the level of cooperation by the patient and by surveying the degree of satisfaction of the patient during the examination proceedings. An examination information printout was prepared on five positions that patients consider to be difficult while receiving normal x-ray examinations and were shown to 257 male and female patients between the ages of 30 to 79 who had visited this hospital between January 1 to February 29, 2012 or to a person who had accompanied the patients before the examination to research the degree of satisfaction regarding the printout. In addition, the examination explanation printout was given to Radiologic Technologists with over 1 year experience in this hospital to use while taking the x-rays and the degree of satisfaction was surveyed and it was examined if the increase of the degree of satisfaction had an effect on the reduction in the examination time. The patients who utilized the examination information printout revealed results of approximately a 7.8% higher degree of satisfaction among the patients who had previous experience receiving x-ray examinations compared to those were having an x-ray for the first time. In the age groups between 30 to 70 years of age, the age group in the 30's revealed the lowest level of satisfaction at approximately 69% and the group in the 50's showed the highest degree of satisfaction of 87.94%. In the survey of the Radiologic Technologists, 85% responded that they were satisfied. In the question that stated "Will the examination information printouts reduce the time involved in unnecessary conversations with the patients?," the responses showed a 95% degree of satisfaction. The degree of satisfaction was high over the examination information printout by both the patients and the Radiologic Technologists. Although the effects of examination time reduction varied based on the ages of the patients and physical conditions that they were in and could not be given measurement values, it was able to be seen through the survey that reduction of the unnecessary communication between the patient and the Radiologic Technologists contributed to the increase in the degree of satisfaction. As a result, both the patients and the Radiologic Technologists had an increased degree of satisfaction over the examination information printout and it was possible for improvements to be made in the quality of medical service provided as well. Nevertheless, it is considered that a more developed manual in terms of quality and quantity must be produced using a more systematic approach and design.
As ageing society rapidly unfolds, it is becoming an even more important issue to secure wellbeing and happiness of senior citizens and the society as a whole. Growing talks on how culture and art positively affect the elderly led to more demands from the public on culture and art institutions to increase their social participations. Art museums too, as an art and cultural institution and a social education entity, are requested to play a bigger role in the effort to tackle the concerns derived from the ageing society. Korean art museums came up with senior programs since 2000, which makes it a relatively recent phenomenon. The consensus on the importance and needs of such programs has been around for a while in our society. However, effect measurement of these programs needs further research and discussion. This thesis examined the effect of senior programs using the Museum Wellbeing Measures Toolkit published in 2013. With the service quality research model, correlations were analyzed among program components, wellbeing effect, participant satisfaction and their willingness to re-enroll in order to produce a practical guidance on how to plan and operate the programs. To measure effect of senior programs and to analyze influencing factors would provide us with important data to prove the social responsibility and benefit art museums offer in our society. At the same time, such researches would contribute to enhancing the quality of current programs run by museums and give methodological suggestions on how to assess and improve senior programs.
In this study, the quality characteristics of different drying methods of Aronia melanocarpa, which contains large amounts of bioactive substances, were investigated for the improvement of their practical use. During the drying period, the weight reduction was the highest with vacuum freeze drying (81.6%). The water content was reduced to the maximum level when vacuum freeze-drying was used. With regard to the color value measurement results, there were no significant differences in the $L^*$ value. Values of $a^*$ and $b^*$ were increased in vacuum freeze drying and cold air drying, but decreased in hot air drying. The hardness was increased dramatically after 36 hours of hot air drying, while with cold air drying, it increased slowly until 132 hr and increased rapidly after 132 hr. The dried yield was the highest with cold air drying (24.2%). As for the general component analysis results of Aronia melanocarpa, the moisture content was the lowest, and the crude protein and crude fat contents were the highest with vacuum freeze drying. No difference in pH value was shown among the dried Aronia melanocarpa obtained from the different drying methods, but the sugar content was the highest with vacuum freeze drying. The mineral content was the highest with cold air drying, and K, Ca, Mg, and Na were the major minerals. The free sugar content of dried Aronia melanocarpa was found to be 5.92~20.59 g/100 g, and the highest free sugar content was found with vaccum freeze drying.
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