• 품질경영학회지
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• 제46권3호
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• pp.465-482
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• 2018

Purpose: This article aims 1) to propose improvement directions of the certification by recognizing the quality management practices based on the analysis of the audit results of the military contractors and 2) to suggest some ideas on quality audit planning preparation to help the government quality assurance representatives. Methods: Based on the nonconformity report of the defense quality management system (DQMS) requirements, frequently occurring requirement components are found and summarized. Three hypothesis testings are executed to check whether the maturity levels of the quality management systems are influenced by the company size, weapon tye, and company type, regarding the nonconformity frequency as dependent variable. Results: Nonconformity occurs most frequently in the order of product realization, measurement analysis and improvement, management responsibility, resource management, and quality management system. Nonconformity reduces when the company size increases, for the guided weapons, and in the defense companies. Conclusion: Since small-sized companies are inferior to larger companies with respect to the DQMS maturity level, more support should be provided to these small-sized companies which produce military supplies.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.807-819
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• 2021

This study aims to determine the availability of forensic accounting application factors sought by auditors' representatives of Jordanian Certified Public Accounting and auditors working in the Audit Bureau. The study identifies as well the role of these application factors in enhancing the efficiency of auditors due to the increased responsibility on them in the face of various fraud cases on the one hand, and their appearance in the courts as financial experts supporting the judiciary to adjudicate financial cases on the other hand. To achieve the objectives of the study, the researchers used the descriptive analytical method because of its suitability for the nature of the research. The population of the study consisted of 433 Jordanian certified public accountants and 520 auditors working in the Audit Bureau, from which a sample of 426 was constructed. A questionnaire was developed to collect data and the Statistical Package for Social Sciences was utilized to analyze data and test hypotheses. The study found that there is a statistical difference between the responses of the two samples of the study, and it concluded a set of recommendations, which are hoped to help legislators in strengthening and developing the forensic accounting profession in Jordan.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.181-191
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• 2021

The aim of the study is to empirically investigate and analyze the influence of public welfare, audit findings, and follow-up of audit recommendations on audit opinion with the disclosure level of financial reports as an intervening variable using agency theory and signaling theory. To achieve this purpose, a quantitative research method was employed. Population of this study is Provincial Government Financial Reports in Indonesia for fiscal years 2016 to 2018. There were 84 financial reports that met the criteria of purposive sampling. The data were gathered from the websites of the Audit Board of the Republic of Indonesia and the Indonesian Central Bureau of Statistics. In this study, the hypothesis-testing tool is path analysis using the Statistical Package for Social Sciences version 15. Based on the multiple regression analysis, the results show that audit findings, public income, and the disclosure level of financial reports significantly influenced audit opinion. Besides, the follow-up of audit recommendations and public health significantly influenced audit opinion through the disclosure level of financial reports. This study suggests that, in order to have better audit opinion, local governments need to improve public welfare, follow-up audit finding, and disclose more details in financial report.

• 해양환경안전학회지
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• 제22권7호
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• pp.807-813
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• 2016

해상교통안전진단제도는 연안에서 선박의 항행에 영향을 미치는 각종 해상사업으로 인해 발생할 수 있는 위험요인을 전문적으로 조사 측정 평가하기 위해 2009년에 법제화된 이후에 제도 발전에 관한 여러 연구가 수행되어 왔다. 이러한 연구결과를 분석하여 현제도의 미비점을 색인한 결과, 안전진단 결과에 따라 해상사업이 수행되었는지 검증하기 위한 절차와 안전진단의 주요 과정 중 하나인 선박조종 시뮬레이션의 정확성을 검증하기 위한 사후관리 관련 규정이 미흡했다. 사후관리제도 도입 필요성이 드러남에 따라 법령화된 유사 제도인 환경영향평가제도와 도로교통안전진단제도의 법체계를 분석하였다. 그리고 해상교통분야의 미비점을 개선하기 위한 법령안을 구체적으로 제시하였다. 본 고의 법령안은 진단의 정확도를 검증하고 진단결과의 이행을 담보함으로써 해상사업과 관련된 잠재적 위험요인을 제거하고 해상교통안전에 기여할 것으로 기대된다.

• 해양환경안전학회:학술대회논문집
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• 해양환경안전학회 2009년도 춘계학술발표회
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• pp.79-84
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• 2009

최근 선박의 대형화, 고속화가 지속되면서 기존 선박 통항로가 협소해졌을 뿐 아니라, 해상교통시스템 개선 및 최적화, 해상구조물 설치, 항만 정비사업 등이 활발하게 이루어짐에 따라 이러한 시설에 의한 해양사고 발생의 개연성이 높아지고 있다. 이러한 시점에 국토해양부에서는 항해민감시설이 선박의 안전항해에 미치는 정도를 전문기관에 의해 사전평가하여 안전을 확보하고, 해양사고 발생률을 낮출 수 있는 해상교통안전지단제도를 법제화하여 도입하게 되었다. 본 연구에서는 해상교통안전진단제도에 대한 이해를 넓힐 목적으로 진단제도의 개념 및 필요성 등에 대해 소개하고, 국내외 유사진단제도를 분석하여 향후 방향을 설정할 수 있는 계기를 만들었다. 또한 진단제도의 과학적 표준적 시행을 위하여 현재 진행중인 진단제도 기술기준 연구에 대해서도 소개하고자 한다.

• 한국항해항만학회지
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• 제34권9호
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• pp.699-704
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• 2010

Recently, the navigation risk is increasing significantly with growing of vessels' volume and propelling marine facilities, water bridges and port development etc. As a result, Ministry of Land, Transport and Maritime Affairs enacted a new law called MSA(Maritime Safety Audit) as a comprehensive maritime traffic safety management scheme in order to ensure safety improvements from the early planning stage to post managing of the development which affect the maritime traffic environment. MSA as a tool for improving maritime traffic safety is a formal safety diagnosis assessment in the existing or future ship's fairway by an independent audit institute. It examines the potential hazards of maritime traffic safety about the port development, if necessary, and is to ensure the implementation of appropriate safety measures. The primary purpose of MSA is to identify potential risk elements affecting safe navigation. This paper is aimed to introduce the backgrounds, the necessity and efficiency of MSA and also to describe some technical standards and diagnostic procedures.

• 대한수학회보
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• 제52권3호
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• pp.895-906
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• 2015

Recently, Li [12] gave an asymptotic formula for the ultimate ruin probability in a delayed-claim risk model with constant force of interest and pairwise quasi-asymptotically independent and extended-regularly-varying-tailed claims. This paper extends Li's result to the case in which the risk model is perturbed by diffusion, the claims are consistently-varying-tailed and the main-claim interarrival times are widely lower orthant dependent.

• 한국축산식품학회지
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• 제38권1호
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• pp.43-51
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• 2018

This study was conducted to analyze the microbiological contamination status of raw beef distributed in Korea, and evaluate the suitability of current aerobic plate count (APC) guidelines. We analyzed five years (2010-2014) of microbiological monitoring data obtained from the Ministry of Food and Drug Safety and investigated the microbiological status of raw beef collected from meat packing centers and meat shops in the Seoul/Gyeonggi, Gangwon, and Chungcheong regions in August 2015. From 2010-2014, most raw beef (>94%) displayed APC levels of < $1.0{\times}10^6CFU/g$. However, raw beef samples collected from all three regions in August 2015 had comparatively higher APC levels than those reported in previous years. To evaluate the relationship between the APC level and quality, changes in beef loin were evaluated during cold storage for 15 days at $4^{\circ}C$. On day 11, the mean APC level ($4.7{\times}10^6CFU/g$) conformed to current guidelines in Korea ($1.0{\times}10^7CFU/g$) and the pH value was 5.82. However, the sensory evaluation score for color and overall acceptability was under 3.0, meaning that the beef loin was not acceptable for eating. These results suggest that current APC guideline for raw beef should be lowered to $1.0{\times}10^6CFU/g$ to improve both the microbiological safety and palatability of raw beef.

• 생물환경조절학회지
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• 제21권3호
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• pp.271-275
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• 2012

최근 지구온난화에 따른 이상기상 발생 빈도가 증가하고 있으며 배추 등 일부 채소작물의 저온 및 고온 등으로 인하여 생산량에 문제가 발생하고 있다. 이러한 이상기상 조건 발생시 사전에 생산량을 예측하면 수급을 조절하는데 효과적이라 판단된다. 따라서 본 실험은 기상이변에 따른 봄배추의 생육량을 추정하기 위하여 정식시기와 질소시비량을 달리하여 생육인자간 상관계수를 도출하였다. 그 결과, 정식시기별 최종 생육은 4월 15일과 4월 22일 정식 처리에서 건물중이 각각 168g과 139g으로 타 시기에 비해 높았으며, 질소처리에 따른 차이는 없었다. 기후인자 온도, 일사량, GDD, 그리고 생육인자 엽수, 지상부생체중, 지상부건물중 등의 편상관분석 결과, 유의성이 높은 것으로 나타났다. GDD와 엽수, GDD와 지상부 건물중의 분포를 측정한 결과, 질소시비 수준에 따른 차이는 없었으며, 3차함수로 다항회귀식을 구한 결과, 엽수$(y)=-0.0000004x^3+0.0004x^2+0.0225x+5.4045$($R^2$=0.9818), 지상부건물중$(y)=-0.0000008x^3+0.001x^2-0.0958x+0.3426$($R^2$=0.9584)로 나타났다. 따라서 봄배추 생육기간중에 GDD 측정만으로도 봄배추의 지상부 생산량을 추정할 수 있을 것으로 판단되었다.