• Proceedings of the Korean Information Science Society Conference
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• 2000.04a
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• pp.543-545
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• 2000

소프트웨어 개발 생산성을 높일 수 있는 방법으로 주목받고 있는 컴포넌트는 구성 자체의 기능과 호환성도 중요하지만 무엇보다도 컴포넌트의 신뢰성 즉 품질의 보장이 중요하다. 컴포넌트 품질에 대한 접근 방법에는 인증(certification) 방법과 개발 과정을 감사(audit) 방법이 있다. 사용자의 만족도를 평가에 적용하여 프로세스 감사는 품질 보증 활동의 결과를 이용하고 인증 방법처럼 컴포넌트의 내부 특성을 조사하여 품질을 객관적으로 평가하며 사용자 만족도를 가미하는 방식으로 품질 평가에 접근하였다. 또한 ISO 9126을 기본으로 하여 이 표준에 컴포넌트 품질 평가 기준들을 추가하여 체크리스트 작성하고 세 가지 관점 즉 컴포너트 운영, 컴포넌트 변경, 컴포넌트 합성으로 나누어 품질을 평가함으로 제 3자가 완성된 컴포넌트의 품질을 평가하는 지침이 될 수 있는 방안을 제시하였다.

• Proceedings of the Safety Management and Science Conference
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• 2002.11a
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• pp.17-23
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• 2002

Value can be defined as function divided by cost. The ultimate goal of VE (Value Engineering) is to simultaneously reduce cost and to enhance function in given projects. In general, there are eight phases (Selection, Investigation, Speculation, Evaluation, Development. Presentation, Implementation, and Audit) to perform VE. This paper presents analysis of important factors for VE in construction fields using QFD (Quality Function Deployment) technique. QFD was introduced in 1972 to help design supertanker in Mitsubish's shipyards in Kob, Japan and formally defined by the American Supplier Institute in 1987 as a system for translating consumer requirements into appropriate company requirements at every stage, from research, through product design and development, to manufacture, distribution, installation, and marketing, sales and services. The objective of this paper is to provide and analyze the trend on the viewpoint of efficient value engineering of field workers. The data are collected by questionnaires. The samples for this study are chosen from 13 companies in Korea during 2 months (2002. 7 ∼ 2002. 8). The results of this study will play an important role not only for the efficient value engineering but also for preparing of life cycle cost analysis.

• Proceedings of the Korea Information Processing Society Conference
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• 2016.04a
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• pp.512-513
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• 2016

정보시스템은 기업에 반드시 필요하며 고품질의 정보시스템이 요구되고 있다. 하지만, 고품질의 정보시스템을 구축하는데 많은 어려움이 있다. 이에 따라 정부에서는 감리제도를 도입하여 고품질의 정보시스템 구축에 대한 문제를 해결하고자 노력하고 있지만 소규모 프로젝트의 경우에는 감리대상의 범위에 들어가지 않고 적은 비용으로 인해 프로젝트 품질 관리활동이 없이 품질 관리에 어려움을 겪고 있다. 본 연구에서는 요구분석 영역에서의 감리활동 사례를 분석하고 자주 발생하는 지적 사항을 토대로 이해당사자들이 프로젝트의 특성에 맞게 점검항목을 만들어 AHP 분석을 통하여 중요도를 산정하고 추가적인 점검사항을 더해 품질 향상을 위해 소규모 프로젝트에 적용 가능한 품질 관리 프로세스를 제안한다.

• Proceedings of the Korean Information Science Society Conference
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• 2005.07b
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• pp.298-300
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• 2005

감리는 정보시스템의 품질을 향상시키기 위한 일련의 활동들 중 하나로 독립된 제3자가 정보시스템 구축 및 운영에 관련된 각종 위험 및 통제 상태를 점검하고 평가하여 개선이 필요한 사항을 권고하는 것이다. 그러나, 대부분의 평가가 감리인의 전문적 경험 및 주관적 판단에 의존한 정성적 방법으로 수행되고 있어 중요한 위험을 간과할 문제점을 내포하고 있다. 이에 따라, 본 논문에서는 다양한 비정형 산출물을 DTD와 스키마를 포함한 XML메타 모델인 표준포맷을 생성 후 단계별 필 통합적 방법으로 의미분석을 실시하여 자동으로 위험요소를 식별하고 평가할 수 있는 위험평가 프레임워크, 위험평가 모델, 위험평가 기준을 제안한다. 이와 같은 시스템화된 감리품질 개선기법을 통하여 추출된 결과는 감리인에게 사전에 전달됨으로써 감리노력과 일정을 절약할 수 있어 효율적인 감리수행 및 효과적인 감리결과가 보장된다.

• Progress in Medical Physics
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• v.35 no.1
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• pp.16-19
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• 2024

A new E_n score of the proficiency test (PT) is formulated; it is applicable when a correlation exists between the reference and participant's values. Based on the uncertainty propagation rule given in ISO/IEC Guide 98-3 (GUM:1995), the E_n score covering the correlation case is newly developed for the PT. The new E_n score will be applied in a future PT organized by the Korea Research Institute of Standards and Science (KRISS) dosimetry team. The new E_n score will enhance measurement traceability and contribute to improving the quality management system of participants in the KRISS PT by avoiding performance underestimation.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.389-395
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• 2020

Earnings management is a matter of concern for organizations because it affects the interests of stakeholders. This reduces the quality of information on financial statements of the organizations when the organization performs earnings management behavior. The objective of the article is to examine the impact of corporate governance on earnings management of all Vietnamese listed banks from 2015 to 2019. The article uses time-series data and ordinary least square (OLS) with Eviews 10.0 software to test the regression model. The agency and asymmetry information theory is used to explain the relationship between corporate governance and earnings management. The study results show that two variables - the foreign members of the board of directors and audit committee - have an opposite effect on earnings management behavior of Vietnamese listed banks. Therefore, the managers of listed banks need to raise awareness to express responsibility for honest and reasonable information on the financial statements. This creates trust and credibility for stakeholders. Moreover, Central bank of Vietnam should monitor regularly and enforce strict sanctions to limit earnings management behavior of listed banks. This contributes to improving the quality of accounting information in the Vietnamese banking sector to meet the trend of international economic integration.

• The International Journal of Costume Culture
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• v.12 no.2
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• pp.141-152
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• 2009

In this study, the business structure and characteristics of buying offices used by buyers for apparel productions through global sourcing were analyzed in specifics. Data were acquired through in-depth interviews of twelve merchandisers at representative apparel buying offices. The results of this study can be summarized as following. The business structure of a buying office varied depending on the functions, the item characteristics of products to be manufactured or the characteristics of the major buyers who were the customers. Overall, teams were formed by brands or organizations were formed by functions. Functional teams were divided within each brand team when business teams were divided by brands and personnel was divided by brands occasionally within each functional team when business teams were divided by functions. Business teams were composed of MR which managed the overall business about orders such as factory sourcing, price decision and production management and teams with various specialized skills. The teams with specialized skills were composed of Technical team, Fabric Development team, Colorist team, Quality Assurance (QA) or Quality Control (QC) team, Logistics team, Factory Audit team, and etc. For the future directions on the improvements, ways to increase international competitiveness of buying offices need to be researched and many expressed the opinion that it would be effective to move the offices to countries close to buyers or manufacturing locations as most buyers demand lower prices and shorter lead time than before and it is increasing trend for buyers and factories to do business directly without buying offices in the middle.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.315-322
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• 2020

This study investigates the application of management information systems to the quality of local government financial reports, especially the principle of transparency and the law of accountability, which have been measures of financial statement performance evaluation. The study was conducted in Enrekang Regency, Indonesia, which, based on the results of the examination, the Supreme Audit Board reported the status of Disclaimer, Fair with Exceptions, and Fair without Exceptions for three years each. This study used a sample of 35 respondents, finance department employees who worked on local government financial reports. Descriptive quantitative data were collected using a questionnaire instrument, then with the assistance of the Program Solution and Product Statistics (SPSS) Program, data were processed to test hypotheses. The results showed that the use of management information systems based on information and communication technology (ICT) had a significant influence on the quality of local government financial reports. The findings of this study indicate that the application of ICT-based management information systems affects the accountability and transparency of local government financial reports. This finding is reinforced by the use of the principles of government agility in the form of government apparatuses that apply responsive dexterity, flexibility agility, and competency agility.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.24 no.68
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• pp.85-94
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• 2001

Most of customers want to know how to develop the computer system they want to get to use according to the their requirements. This study presents a Computer Integration management System for Quality (CISQ) model for system-integration organizations, which need to demonstrate their capability to consistently provide computer integrated system that meets customer satisfaction and applicable regulatory requirements. The Plan.Do.Check.Act(PDCA) cycle called by Doming wheel expresses the basic concept of continuous improvement action in order to emphasize on achieving business goal. It is useful for providing full competence of a system-integration organization to integrate management systems based on the international management system, and to take an advantage in its market. This study specifies International Certification Network Business Excellence Concept(IBEC) approach to ensure a harmonized integration of the variety of management systems and thereby produce synergy effect. The end part of this study specifies a Assessment Model including an assessment concept adding to the compliance audit according to the CISQ for the continuous improvement. A simple application on Failure Modes and Effects Analysis(FMEA) in testing phase in project life cycle has been done.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.833-849
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• 2021

Cloud accounting represents a new area of accounting information systems. Past research has often focused on accounting information systems and its antecedents, rather than factors that adopt cloud accounting system. The purpose of this paper is to explain the factors that influence the adoption of cloud accounting in the financial sectors. This paper applied the technology acceptance model (TAM), technology-organization-environment, and the De Lone and Mc Lean model, coupled with proposed factors relevant to cloud accounting. The proposed model was empirically evaluated using survey data from 187 managers (financial managers, IT department managers, audit managers, heads of accounting departments, and head of internal control departments) in Jordanian bank branches. Based on the SEM results, top management support, organizational competency, service quality, system quality, perceived usefulness, and perceived ease of use had a positive relationship with the intention of using cloud accounting. Cloud accounting adoption positively affected cloud accounting usage. This paper contributes to a theoretical understanding of factors that activate the adoption of cloud accounting. For financial firms in general the results enable them to better develop cloud accounting framework. The paper verifies the factors that affect the adoption of cloud accounting and the proposed cloud accounting model.