• The Korean Nurse
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• v.16 no.2 s.88
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• pp.61-66
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• 1977

본회는 지난 4월 $8\~9$ 양일간 1977년도 실무사회의를 본회회의실에서 열었다. 이 회의에는 12개의 지회상무들이 참석한 가운데 ''고급간부 능력개발훈련'' ''조직의 처리법'' ''회계전반에 관한 건''등의 특강도 있었는데 다음의 글은 본회 고문이며 공인회계사인 차강석선생의 특강 ''비영리 법인의 회계와 세무''의 전문으로 일상생활에 필요한 요소를 회원들에게 제공하고 저 게재해 본다.

• Journal of the Korea Society of Computer and Information
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• v.19 no.12
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• pp.339-348
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• 2014

This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.

• KOREAN POULTRY JOURNAL
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• v.47 no.11
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• pp.148-152
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• 2015

본회(회장 오세을)는 지난 14~16일 2박 3일간 제주도에서 종계 부화농가 대상으로 제10기 전문육계 CEO 과정 교육을 진행했다. 종계부화농가의 합리적인 세무회계방법(진일회계법인 임기완 대표(공인회계사 세무사)), 육종트렌드에 따른 종계사양관리((주)체리부로 중앙연구소 김종택 소장), 종계질병진단 및 관리방안(우성양행 전용휘 수의사)에 대한 강연이 진행되었다. 또한, 종계부화산업 발전방안(농축유통신문 김재민 국장), 닭고기자조금사업 활성화방안(닭고기자조금관리위원회 심순택 위원장)에 대해 주제 발표 후 본회 종계부화위원회 연진희 위원장이 좌장을 맡은 가운데 농림축산식품부 축산경영과 김영민 사무관, 본회 이홍재 부회장, 닭고기자조금관리위원회 심순택 위원장, 농축유통신문 김재민 국장, (주)고려비엔피 한 장혁 전무가 종계부화산업 발전방안에 대해 토론회를 진행하였다. 이번 토론회로 종계부화인들의 목소리가 정책에 반영되길 기대하며 위기를 관리하고 대체할 수 있기를 바란다.

• Management & Information Systems Review
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• v.33 no.1
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• pp.173-190
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• 2014

According to COSO(2013) "Internal control is a process that is designed to provide reasonable assurance that a firm can achieve its objectives, where differing aspects of internal control can be partitioned into operating objectives, reporting objectives, and compliance objectives." Internal control over financial reporting(ICFR) is focus on reporting objectives and includes that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company's assets that could have a material effect on the financial statements. Thus, firms with weak ICFR have negative a effect on Firm value because those firms are great likelihood of misappropriation and inefficiency decision. In this regard, this study investigates the association of ICFR with the likelihood of firm failure. Specially, I measure the characteristic of ICFR as disclosures of material weaknesses and operating personnel of ICFR. I identify the likelihood of firm failure as going-concern opinion issued in audit report. As result, I find that a higher probability of firm failure is positively associated with the material weakness in ICFR also I find that a higher probability of firm failure is negatively associated with experience and qualified CPA of personnel in ICFR.

• Management & Information Systems Review
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• v.35 no.3
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• pp.81-93
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• 2016

UK "FSMA" provides a safe harbour for members of professions, which are lawyers, accountants, and actuaries in their provision of certain financial services, despite the general prohibition, the professions carry on exempt regulated activities. In particular, DPBs(designated professional bodies), which professional bodies are designated by the Treasury, must have rules and have to supervise and regulate their members those activities by rules. Also, the FSA must keep itself informed about the role of DPBs, and may make directions concerning the safe harbour in relation to particular classes of persons of different descriptions of regulated activities. On the other hand, Korea "FSCMA" explicitly except provision of financial services by professions to investment adviser without regard to mainstream financial services activities or incidental activities. Under "FSMA", if the professions conduct provision of financial services as mainstream activities, they must be authorized person and even if their activities is incidental, they have to comply with exemption sections. Therefore, there is a need of prepare the legal safeguards about provision of financial services by professions for the investor protection.