• Title/Summary/Keyword: Audit quality

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Quality Assurance of Gastric Cancer Surgery (위암 수술의 질 관리)

  • Lee Hyuk-Joon;Yang Han-Kwang
    • Journal of Gastric Cancer
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    • v.5 no.2
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    • pp.79-88
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    • 2005
  • Quality assurance may be defined as the complete set of systemic actions that is required to achieve a better treatment result by standardizing treatment and by using various audit programs. In general, application of a quality assurance program in surgery is considered to be more difficult than it is in chemotherapy or radiotherapy. However, recently, the importance of quality assurance in the surgical field has been emphasized in clinical trials comparing different surgical procedures and evaluating the role of postoperative adjuvant therapy. In the case of gastric cancer surgery, excellent quality assurance programs have rarely been applied in most large prospective clinical trials. Although the quality assurance in Dutch trial was conducted very systemically and strictly, the situation is quite different from ours. On the other hand, several quality assurance programs in Japanese trials comparing D2 and D2 plus para-arotic lymph node dissection seem to be applicable to Korean clinical trials. Several factors, including selection of appropriate surgeons based on personal experience and annual number of operations, standardization of surgical procedures by education and consensus, development of a unified database program, application of standardized perioperative management, and standardization of pathologic examination, are required to guarantee a successful multi-institutional prospective clinical trial. In contrast, one needs to realize that protocols that are too strict and sophisticated can make the enrollment of patients and surgeons more difficult and can promote protocol violation during the clinical trials. (J Korean Gastric Cancer Assoc 2005;5:79-88)

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A study on the Improvement of Facility-Wide Quality Assurance Technique for Quality Management of Military Product (군수품 품질경영 효율화를 위한 사업장 단위 품질 보증 개선 방안 연구)

  • Kang, In-Myun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.12
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    • pp.613-619
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    • 2017
  • Recently, the development and production of weapons systems for military products have been increasing. Therefore, there is a need for an efficient quality control method suitable for limited resources and manpower for the manufactured military products. Military munitions are characteristically developed and produced as business contract units. In addition, business and quality control are done by contract. For this reason, many contracts are concluded in one producer and similar products are often produced. Business and quality control also require extensive manpower and effort. If a company produces several similar products, a more efficient management approach is required. This study therefore examines these problems in an attempt to present solutions by analyzing the types of munitions contracts and the characteristics of products produced by one company. Based on the results, a method is proposed to manage the contract-specific management methods by company, that is, by business site. The method is applied to an engine manufacturing company and the integrated management plan is verified and its effectiveness confirmed. The effect of facility-wide method was a reduction of QA manpower and an improvement in maintaining quality assurance and stability through management of the workforce and contract grouping method.

Earnings Management of Firms Selected as Preliminary Unicorn (예비유니콘 선정기업의 이익조정에 대한 연구)

  • HAKJUN, HAN;DONGHOON, YANG
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.18 no.1
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    • pp.173-188
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    • 2023
  • This paper analyzed the Earnings management of firms selected as preliminary Unicorn. If a manager is selected as a preliminary unicorn firm, he can receive financial support of up to 20 billion won, creating a factor in managing the manager's earnings. The motive for management's earnings management is related to the capital market. Accounting information is used by investors and financial analysts, and corporate profits affect corporate value. Therefore, if the accounting earning is adjusted upward, the corporate value will be raised and investment conditions will be favorable. In this paper, earnings quality was measured by the modified Jones model of Dechow et al.(1995) by the ROA control model of Kothari et al.(2005) among the discretionary accruals estimated using an alternative accrual prediction model. Competing similar companies in the same market as the selected companies were formed, and the discretionary accruals were mutually compared to verify the research hypotheses, and only the selected companies were analyzed for the audit year and after the audit year. As a result of the analysis, it was found that the companies selected as preliminary unicorns had higher earnings management compared to the corresponding companies in question, which had a negative impact on the quality of accounting profits. It was found that the companies selected as preliminary unicorns continued to receive incentives for management's earnings management even after being selected. These results indicate that the companies selected as prospective unicorns are recognized for their value in the market through external growth rather than internal growth, and thus, incentives for management's earnings management to attract investment from external investors under favorable conditions are continuing. In the future preliminary unicorn selection evaluation, it was possible to present what needs to be reviewed on the quality of accounting earning. The implication of this paper is that the factors of management's earnings management eventually hinder investors and creditors from judging the reliability of accounting information. It was suggested that a policy alternative for the K-Unicorn Project, which enhances reliability were presented by reflecting the evaluation of earnings quality through discretionary accruals.

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A Study on the Methods for Promoting Gwangju.Jeonnam Region Kimchi Industry and Stimulating the Export of Kimchi (광주.전남지역 김치산업의 육성과 수출활성화 방안에 관한 연구)

  • Jung, Chul-Gi
    • International Commerce and Information Review
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    • v.11 no.3
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    • pp.239-262
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    • 2009
  • This study shed light on the status of Korean Kimchi industry in overseas markets and presented methods for promoting Kimchi industry of Gwangju Jeonnam metropolitan city and stimulating the export of Kimchi produced in Gwangju Jeonnam, a city that has come to the fore as the center of Kimchi industry, which aimed to explore the ways of ratcheting up competitiveness of Kimchi industry in the global market as Kimchi has become more likely to be globalized amid the recent "Korea Trend" boom and the growing consumption of fermented food. Therefore, methods for promoting Kimchi industry and stimulating the export of Kimchi should be explored to ensure the promotion of Kimchi industry and the stimulation of the export of Kimchi, ultimately restoring the status of Korea as the home of Kimchi, in consideration of the great spillover effect on the regional economy, through a series of measures such as the clusterization of Kimchi industry, expansion of cultural experience projects related to Kimchi for the globalization and the increased consumption of Kimchi, government support to increase Kimchi companies in size and achieve the modernization of Kimchi companies, introduction of Kimchi KS audit system and quality certification system, development of new product targeting global market and making Kimchi a high-end product, expansion of export, support of export market diversification, assurance of safety and price competitiveness of Kimchi, differentiated production and marketing strategy by means of technological research, and others.

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The Measurement Model for the Evaluation of Information Systems Service : The Case of Chinese SI Company (정보시스템 서비스 평가를 위한 측정모형의 개발 및 실증적 검증 : 중국 SI 기업 사례)

  • Lee, Sang-Jae;Lim, Gyoo-Gun
    • Journal of Information Technology Services
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    • v.10 no.2
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    • pp.141-162
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    • 2011
  • The controls of Information Systems (IS) have been an more critical issue controls as the sophistication and integration of IS is more proceeded. ITGI (The Information Technology Governance Institute) of ISACA (Information Systems Audit and Control Association) has suggested COBIT (Control Objectives for Information and related Technology) and this has been widely recognized the evaluation model of IS controls. In COBIT, IS was evaluated in terms of process, information quality, and IT resources. This study used COBIT in order to suggest and empirically test an evaluation model of IS service. The data was collated from one major Chinese SI (Systems Integration) company in four domains of processes : planning and organization, acquisition and implementation, delivery and support, and monitoring. Seven factors are extracted using an exploratory factor analysis as follows : Overall IT planning process, technological assessment process in IT planning of IT, cost-benefit assessment process in IT planning, implementation process, support process, monitoring process, post-implementation evaluation process. The results of confirmatory analysis of three alternative measurement models indicated that the measurement model with one inherent or conceptual variable has greater model fitness than the other models. This study suggests the logical and general way to test and apply COBIT in evaluating IS services.

The Role of a Local Authority of Multi-Family Housing Management upon the Revision of Housing Act (주택법개정에 따른 공동주택관리영역에서의 지방자치단체의 역할)

  • 곽인숙
    • Journal of Families and Better Life
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    • v.21 no.5
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    • pp.145-153
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    • 2003
  • The Ministry of Construction & Transportation revised the full text of 'The Act for Promoting Housing Construction' that concentrated to the quantitative supply of houses into 'Housing Act' in order to improve the quantity as well as quality of housing construction and management, such as housing welfare, management or improvement of previous houses, in October 2002. Accordingly, local authority need to play more critical roles in the area of multi-family housing management and remodeling. The desirable roles of local authority called for the need are like followings: 1. Local authority should provide professional knowledge for education, direction and consultation of multi-family housing management rather keeping the previous role to control, manage and regulate it. 2. The multi-family housing management should be changed from administration and punishment to incentive-centered institutions. 3. It is necessary to consider neglected people, such as occupants of rental apartment or of a small-sized multi-family housing, who have been excepted from the subject of obligatory management under the current law. 4. For harmonious and professional housing management, local authority need to support the establishment or special companies for housing management and to strengthen the audit on trust management companies. 5. It calls for the studies on management guideline of multi-family housing, standardization of management specifics, reasonable standard for special mending appropriation amount, etc. 6. They should lead the composition of a community by residents harmoniously and support the encouragement of community consciousness to live together.

Optimal Database Audit Timing for Data Quality Enhancement (자료의 질 향상을 위한 데이타베이스의 최적감사시점)

  • 김기수
    • The Journal of Information Technology and Database
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    • v.3 no.1
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    • pp.25-43
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    • 1996
  • 정보시스템이 효과적이기 위해서는 정보가 도출되는 자료의 무결성이 우선 전제되어야 한다. 특히 오늘날과 같이 사회가 다양한 활동들을 지원하기 위해 컴퓨터를 이용한 정보시스템에 점점 더 의존해감에 따라 정보시스템에서 사용되는 자료의 질을 적절한 수준으로 유지 및 관리해야 할 필요성이 더욱 절실히 대두되게 되었다. 그럼에도 불구하고 여전히 관리자들은 효과적인 의사결정 및 활동을 위해 필요한 최신의 정확한 자료들을 제공 받지 못하고 있으며 [Nesbit 1985], 정보시스템이 기대 이하의 성능을 나타내는 가장 단순하고 일반적인 원인은 정보시스템에 입력된 자료가 부정확하거나 불완전하기 때문인 것으로 나타나고 있다 [Ballou and Pazer 1989]. 낮은 질의 자료는 즉각적인 경제적 손실뿐만 아니라 보다 많은 간접적이고 경제적으로 측정하기 어려운 손실들을 초래한다. 그리고 아무리 잘 관리되는 시스템에도 시간이 흐름에 따라 여러가지 원인에 의해 저장된 자료에 오류가 발생하게 된다. 자료의 질을 적절한 수준으로 유지하기 위해서는 이와 같은 오류는 주기적으로 발견 및 수정되어야 한다. 이와 같은 작업을 데이타베이스 감사라고 한다. 본 논문에서는 데이타베이스에 저장된 자료의 질을 주기적으로 향상시키기 위한 최적 데이타베이스 감사시점을 일반적인 비용모형을 통해 결정하는 과정을 제시하고, 그와 관련된 사항들에 대해 논의하였다. 데이타베이스는 오류 발생률도 다르고 오류의 결과도 상당히 다른 여러개의 자료군들로 구성되어 있다고 가정하였다. 그리고 각 자료군에서의 오류 누적과정은 확정적이 아닌 확률적인 과정으로 모형화하고, 단순한 오류의 발생뿐만 아니라 오류의 크기도 확률적으로 변하는 상황을 모형에 반영하여 보다 현실성있게 모형화하였다.

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Effect of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Vietnamese Commercial Banks

  • TRAN, Quoc Thinh;LAM, To Trang;LUU, Chi Danh
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.11
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    • pp.327-333
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    • 2020
  • Corporate social responsibility is an inevitable trend in the global context. It is the responsibility of the organizations to the community and society to ensure the fairness of the interests of stakeholders. This is an issue that deserves attention, not in the national or regional level, but as a global issue. The purpose of article is to examine the effect of corporate governance on corporate social responsibility disclosure of 155 samples of 31 Vietnamese commercial banks from 2015 to 2019. The data of this study is employing time-series data and used the ordinary least squares to test the model. The results show that there are three factors that positively affect corporate social responsibility disclosure, namely, board size, foreign members of board, and audit committee. Thereby, the article proposes that board of director in Vietnamese commercial banks needs to raise awareness about corporate social responsibility, and the Central bank of Vietnam should monitor the disclosure of information regularly with severe sanctions on commercial banks that do not comply with the regulations of corporate social responsibility disclosure. This contributes to improving the information quality of the banking sector to meet the trend of international economic integration.

The Effects of the Drinking-Reduction Program Adopting Transtheoretical and Leisure Models on Problem Drinking Behavior and Cognition (범이론과 여가모형을 적용한 절주프로그램이 문제음주행위와 인지에 미치는 효과)

  • Do, Eun-Young
    • Research in Community and Public Health Nursing
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    • v.18 no.3
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    • pp.363-372
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    • 2007
  • Purpose: This study is to examine the effects of the drinking-reduction program that utilizes transtheoretical model and leisure ability model on the problem drinking behavior, alcohol outcome expectancy, and abstinence self-efficacy of. problem drinkers at workplaces. Method: The subjects consisted of 54 male problem drinkers who scored over 12 points in the AUDIT-K with 23 persons in the experimental group and 31 persons in the control group. The research results were analyzed using the SAS program with Chi-square test, t-test, repeated ANOVA, and post-hoc comparison. Results: 1) The experimental group showed a significantly lower score in problem drinking behavior than the control group. 2) The experimental group showed a significantly lower score in alcohol outcome expectancy than the control group. 3) The experimental group showed a significantly higher score in abstinence self-efficacy than the control group. Conclusion: These results demonstrate that the drinking-reduction program effectively reduces the drinking behavior of problem drinkers at workplaces, reduces alcohol outcome expectancy, and enhances abstinence self-efficacy. Accordingly, it is considered that a drinking-reduction program can be a useful nursing intervention method for problem drinkers at workplaces to reduce drinking and improve the quality of life.

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The Role of Residents for the Sustainable Ecopolis and Ecovillage (지속가능한 생태도시 및 생태마을에서의 거주자의 역할)

  • 곽인숙
    • Journal of the Korean Home Economics Association
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    • v.39 no.6
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    • pp.109-122
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    • 2001
  • This study was performed to identify the roles of residents for the environmentally sound and sustainable development, taco-polis(kologisches Bauen), eco-village and Symbiotic Housing. These buildings will achieve energy efficiency through design strategies such as passive solar heating system, natural cooling and day lighting. Their infrastructure will feature parking on the periphery, extensive pedestrian paths, outdoor ground lights that preserve stellar visibility, and environmentally sensitive technologies such as low writer use fixtures. And they will restore biodiversity while protecting the wildlife, wetlands, forests, soil, air and water. Their houses wile be designed to support home-based occupations, offering high-speed Internet access and other options to promote a localized, sustainable economy. To support and encourage the evolution of sustainable settlements, it is necessary to prepare constructing the physical facilities and the social functions relating with residents. The roles of residents are important to provide a high Quality lifestyle and to integrate a supportive social environment with a low-impact way of life. This study concluded the four main roles of residents for the sustainable of Eco-polis and Ecovillage. 1. Residents assist transition towards a sustainable society as eco-conscious consumers in the planning stage. 2. Residents live in a ecological way for the sustainable ecovillage. 3. Residents exchange information and education for increasing the community glue as a communication network. 4. Residents support and transmit their cultural vitality and tradition for the next generation. So, users are expected to encourage resident's participation in the planning, design, ongoing management and maintenance of the sustainable ecovillage.

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