• The KIPS Transactions:PartD
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• v.9D no.5
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• pp.887-896
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• 2002

Based on SPICE (Software Process Improvement and Capability dEtermination) evaluation model, SPIRE (Software Process Improvement in Regions of Europe) is developed and published as a process improvement model for small and medium size organizations. However, practical selection guidelines or mapping rules between business goals and software processes do not exist within SPIRE. This research aims to construct an objective reference mapping table between business goals and software processes, and to propose a process selection method using the mapping table. The mapping table is constructed by the convergence of domestic software process experts' opinions using Delphi techniques. In the suggested process selection method, target processes are selected using the intuition of project participants or project managers as well as the reference mapping table. The feasibility of the proposed selection method has been reviewed by applying to two small software companies. Using the reference mapping table, we could select key processes which were passed over by project managers.

• Journal of Integrative Natural Science
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• v.1 no.3
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• pp.250-253
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• 2008

New issues arise as to surface characterization, quantification and interface formation. Surface and interface control of CdSe nanocrystal systems, one of the most studied and useful nanostructures. Semiconductor quantum dots (QDs) have been the subject of much interest for both fundamental reseach and technical applications in recent years, due mainly to their strong size dependent properties and excellent chemical processibility. In this dissertation, the synthesis of CdSe quantum dots were synthesized by pyrolysis of high-temperature organometallic reagents. In order to modify the size and quality of quantum dots, we controlled the growth temperature and the relative amount of precursors to be injected into the coordinating solvent. Moreover, an effective surface passivation of monodisperse nanocrystals was achieved by overcoating them with a higher-band-gap material. Synthesized CdSe quantum dots were studied to evaluate the optical, electronic and structural properties using UV-absorption, and photoluminescence measurement.

• Korean small business review
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• v.42 no.2
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• pp.1-22
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• 2020

This paper examines the effect of the adoption of international financial reporting standards(IFRS) on the financial reporting of SMEs. As IFRS is principle-based, management's discretion is needed to reflect the economic substance of transactions, and a sound internal accounting infrastructure is needed to support the judgment process. In the case of SMEs, the internal accounting infrastructure is not well established, which makes it difficult to apply principle-based accounting. The survey analysis of 132 small and medium-sized business accounting managers listed in the domestic stock market showed that the reliability of financial statements has increased due to the introduction of IFRS. In particular, SMEs perceived their financial statements as being more reliable after the adoption of IFRS than midsize companies. However, it was found that the costs and risks from the preparation of financial statements have increased significantly, and conflicts between auditors and supervisory authorities related to the application of the principles have increased. In particular, midsize companies felt the increase in conflict with auditors and supervisory authorities bigger than small companies. As for the practical difficulties in applying IFRS, both small and medium-sized companies have difficulty in interpreting the standards and lacked guidelines. In order to resolve these difficulties, it is necessary to enhance the function of Q&A by the Korea Accounting standard board(KASB) or Financial Supervisory Service(FSS). In conclusion, the reliability of the financial statements of SMEs has improved with the introduction of IFRS. However, we believe that policy and institutional support is needed in order to have better financial reporting for SMEs.

• Journal of Korean Society for Quality Management
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• v.42 no.3
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• pp.445-458
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• 2014

Purpose: Present study was designed to examine the casual relationships among web service quality, customer satisfaction, initial trust and off-line visit intention in hospital website. Research object was limited to web service quality of general hospital. We applied path analysis model in order to test the hypotheses and research model. Methods: Survey tool, that is, Questionnaire had obtained validity through literature survey, exploratory survey and pretest and sample 320 was selected. For statistical treatment of pretest and main analysis, SPSS18.0 and AMOS18.0 were employed and Structural equation model was employed as analysis method. Results: Result of this study shows as follows. Factors of web service quality have an effect on customer satisfaction and initial trust, both of customer satisfaction and initial trust have an effect on off-line visit intention. Also customer satisfaction affects initial trust. Especially, customer satisfaction and initial trust were empirically confirmed as the important factors preceding off-line vis it intention. Conclusion: Therefore, present study shows that customer satisfaction and initial trust are important factors that medium and small size hospitals have to emphasize to raise performance. However, present study has some limitations to additionally research in the future.

• Asia-Pacific Journal of Business
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• v.11 no.2
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• pp.207-233
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• 2020

Purpose - The purpose of this paper analyzes the relationship between the Corporate Social Responsibility(CSR) and Corporate Value to estimate whether the characteristics of Firm can change this relationship. Design/methodology/approach - This paper utilizes the total 776 firms' data over the period 2014-2018, and develops a new ESG index which was estimated by PCA. Findings - First, the estimated ESG index implies that Large company has the highest value of CSR, while Medium sized and Small company have the relatively low one. And comparing to the case of 2014, the trend of ESG index in Large company does not decrease in 2018. Second, there is a clear and significant non linear relationship between CSR and corporate value, it implies that the U-shaped exists in the Korean Firms. Such a tendency is mush stronger in the Large company. Third, the new ESG index indicates that it takes more time to increase Firm value in the Medium sized and Small company while there is a high possibility of increasing value in Large company from the little gab between the threshold points and mean value of ESG. Research implications or Originality - The non linear tendency between the Corporate Social Responsibility and Corporate Value is strongly affected by Firm size and the relative high quintile of ESG, but it is less affected by Firm history.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.5
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• pp.41-50
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• 2020

The paper investigates the factors that affect the demand for a voluntary audit of small and medium-sized enterprises (SMEs) in Vietnam. A structured questionnaire survey of 284 SMEs was employed, preceded by in-depth interviews with auditors and SMEs' managers. The research used logistic regression estimator to address econometric issues and to improve the accuracy of the regression coefficients. The results show that the degree of director's view on voluntary audit, related stakeholder, degree of recommendation, and firm size have a statistically significant positive effect on audit decisions of SMEs while degree of audit fee has a statistically significant negative effect, and degree of subjective norm does not affect. This indicated that SMEs are more likely to have an external audit if they have some typical features: it is becoming larger in terms of size, and the directors consider that the audit has a relative benefit outweighing its cost. The research results suggested that Vietnam Government should make a statutory audit of SMEs' financial statements rather than make it an option for SMEs. The auditing firms were also recommended to actively take their audit services to SMEs rather than waiting for the SMEs' managers to contact them for their services.

• Information Systems Review
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• v.23 no.1
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• pp.135-154
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• 2021

In the network economy, the informatization of Small and Medium enterprises(SME) plays an important role in determining productivity while being competitive in the businesses. Informatization of SME has become important along with the recent trend of the fourth industrial revolution. Based on the IT Business Value Model, this study analyzes the key factors of information service of SME with the structure model. In addition, multi-level model was conducted by dividing the layers according to the size of the SME. The analysis confirmed that complementary organizational resources are a key factor in determining the informatization of SME. In addition, the effect of informatization of SME on the scale of SME varies depending on the type of entry into the industrial complex.

• Journal of Information Technology Applications and Management
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• v.15 no.3
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• pp.111-125
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• 2008

The management of organizational Human Resource is steadily shifting away from pure hierarchical to market mechanisms that involve external vendors. HR Business Process Outsourcing (BPO) has recently emerged as a significant administrative innovation in an organization's strategy. Our paper attempts to understand firm-specific factors influencing the scope of HR BPO needs. Study results show that IT maturity and firm size are influential factors on the scope of HR BPO needs. We hope that our attempt at empirically examining and predicting this emergent phenomenon will stimulate others to look at this important strategic challenge facing firms from a theoretical perspective. Such research initiatives will allow us not only to better understand this complex phenomenon, but also to drive useful management prescriptions grounded on theory-based research.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.31 no.1
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• pp.59-65
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• 2008

Manufacturing Execution System (MES) is a system that companies can use to measure and control critical production activities. This paper shows case study of implementation of MES (Manufacturing Execution System) and its methodology in a medium sized production company. This study focused on two important things in MES implementation. First, it provides critical success factors (CSFs) and construction method for success of MES implementation. Second, it presents guidelines for MES implementation in small and medium-size company. Some of the benefits with regards to MES implementation and its results are introduced in the end of this paper.

• East Asian Journal of Business Economics (EAJBE)
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• v.10 no.3
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• pp.51-61
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• 2022

Purpose - The purpose of this study is to establish the government's logistics policy by calculating the logistics cost of the company and grasping the management status, to reduce the logistics cost of the related companies and to provide basic statistical data necessary for the management strategy. This work examines some associations between reasons for reducing corporate logistics costs (RCLC) and corporate classification such as industry and sales size. Research design, data, and methodology - The survey was conducted in 2018 for 2,000 companies based on the business of mining, manufacturing and wholesale and retail industries since 2010. The survey population is 94,976, of which 92,708 are small and medium enterprises and 2,268 are large corporations. The association among factors may be statistically and visually explored by using chi-squared test and correspondence analysis. Result - This study reveals the association between reasons for RCLC and corporate classification and properties and closeness that exist between the categories of each factor can be mined. Conclusion - As a task to reduce logistics costs of industrial products, expansion and operation of joint logistics business, establishment of cooperative logistics network, and establishment of ordinance on support for smart distribution logistics can be proposed.