간행물
산경연구논집 (JIDB) KCI 등재 산경연구논집 The Journal of Industrial Distribution & Business (JIDB)
- 발행기관 한국유통과학회
- 자료유형 학술지
- 간기 월간
- ISSN 2233-4165 (Print)2233-5382 (Online)
- 수록기간 2010 ~ 2020
- 주제분류 사회과학 > 경영학 사회과학 분류의 다른 간행물
- 십진분류KDC 325DDC 330
권호리스트/논문검색
Vol. 6 No. 2 (2015년 6월) 4건
1.
2015.06
서비스 종료(열람 제한)
urposeThisresearchinvestigatestheeffectofdisclosure–qualitywithtwomaincomponents,reliabilityandtimeliness,oneconomicvalueaddedinIran.
cludes170TehranStockExchangelistedcompaniesfrom2008-12.Multipleregressionanalysiswasappliedtotestthehy-pothesesandestimatesofthecoefficients.Firmsizeandreturnonassetswerethecontrolvariables.
ResultsTheresultsshowthattimelinessofinformationhas–apositiveimpactoneconomicvalueadded.Wedidnotfindanysignificantrelationshipbetweendisclosurequalityandreli-abilityofinformationandeconomicvalueadded.Theregressedmodelshowsthatthereisnosignificantassociationbetweenfirmsizeandeconomicvalueadded.Theresultsalsoshowthatthereisapositiveassociationbetweenreturnonassetsandeconomicvalueadded.
Conclusions–Theoretically,timelyinformationiseffectiveindecision-making.Thisstudyshowsthattimelinessofinformationhaspositiveeffectonthecreationofeconomicvalueadded.However,disclosurequality,reliability,andfirmsizedonotef-fectoneconomicvalueadded.Companieswithgreaterreturnonassetsproducegreatereconomicvalueadded.
2.
2015.06
서비스 종료(열람 제한)
PurposeBenford'sLawisasimpleandeffectiveauditor–toolthatdetectsfraud.Thispaper’spurposeistoaudittheeffi-ciencyofBenford'slaw,whichusesasetofstrangeob-servations,certainnumbersrepeatedoverothernumbersinthedataset.
Researchdesign,data,andmethodologyBenford'slawwas–appliedinnumericalanalysis.Wecansaythatinadditiontore-ducingthedurationoftheaudit,thecapacitiesoftheauditweremorerobust.
vefraudandexpandtheuseofanalyticalproceduresinplanningtheaudit.Additionally,theuseoftheanalysesaspartofthecomputer'sinternalcontrolshelpedtofurtherimprovetheeffectivenessofinternalcontrolsandreinforcethem.
ConclusionsBenfordanalysisshouldbecarriedoutasap–-propriate.Insubsequentstudies,itcanalsobeexaminedasatooltorevealdoubtfulaccounts.Numericalanalysisofthedataandacomputerarenecessary.Programsfordataanalysisinvariousapplicationssuchasauditing(SAS)and(ACL)and(CaseWare)and(IDEA)areavailable.
3.
2015.06
서비스 종료(열람 제한)
PurposeThemaingoalsofthisstudyare(1)tostudythe–informationsourcesusedthemostbycustomersofIslamicbanks;and(2)tocomparethiswithconventionalbankcustomers.
Researchdesign,data,andmethodology125Islamicbank–customersand125conventionalbankcustomersweresurveyed.Thestudyemployedtwoindependentsampletests.Additionally,anexploratorystudywasconductedtosupportthequantitative analysis.
ResultTheresultsshowthatIslamicbankcustomersuse–personalaswellasmarketinginformationsourcesmorein-tenselythanconventionalbankcustomers,althoughtheresultdifferenceswerenotsignificant.Specifically,customersofIslamicbanksusecertainpersonalresources(parentsandfriends)andmarketinginformation(marketers)intenselythancon-ventionalbankcustomers.
ConclusionThestudyrevealedthatfriendsandparentsare–themostimportantinformationsourcesfortheselectionoftheIslamicbank.Inaddition,basedontheresourcesused,Islamicbankingcustomerscanbeclassifiedastraditionalandreligiouscommunities.Therefore,themosteffectivecustomercommunica-tionswillbethroughIslamicgroupssuchasIslamicsocialin-stitutionsandIslamiceducationalinstitutions.
4.
2015.06
서비스 종료(열람 제한)
PurposeCouldbloodtypeprovidethekeytowellnessand–affectourpersonality?Thetheorythatbloodtypeislinkedtopersonality(andothermentalandphysicalqualities)ispopularmostlyinJapan,althoughithascarriedovertoTaiwanandSouthKorea.
ResearchDesign,Data,andMethodologyQuestionnaires–weredistributedto380productionlinecompanyemployees.Thereliabilityandvalidityofthequestionnaireswereexaminedthroughindependencetestingandtheaverageratiocomparisonofthetwopopulations.Additionally,usingPearson'schi-squareformula,therelationshipbetweenthebloodgroup(independentvariable)andgeneralgroupparticipation(dependentvariable)wastestedalongwiththeSchuprowcoefficient.
ResultTheprioritizationofbloodgroupsoverthegeneral–groupparticipationwasidentifiedandthefollowingresultswereobtained:Individualgroupparticipationisaffectedbypersonalityfeaturesderivedfromtemperament,mood,andothercharacteristics.
ConclusionThestudyshowedthatindividualbloodgroups–haveaneffectontheirgroupcooperation,andamongbloodgroups,bloodgroupAhadthegreatesttendencytogrouppar-ticipation,followedbybloodgroupsO,AB,B,respectively.
