• Title/Summary/Keyword: Audit quality

Search Result 254, Processing Time 0.026 seconds

The Distribution of Tax Collectability, Quality of Tax Services Efforts to Tax Coverage Ratio

  • Muh.RUM;Muryani ARSAL;Ansyarif KHALID;Murtiadi AWALUDDIN
    • Journal of Distribution Science
    • /
    • v.21 no.6
    • /
    • pp.107-117
    • /
    • 2023
  • Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

Reporting Quality of Research Studies on AI Applications in Medical Images According to the CLAIM Guidelines in a Radiology Journal With a Strong Prominence in Asia

  • Dong Yeong Kim;Hyun Woo Oh;Chong Hyun Suh
    • Korean Journal of Radiology
    • /
    • v.24 no.12
    • /
    • pp.1179-1189
    • /
    • 2023
  • Objective: We aimed to evaluate the reporting quality of research articles that applied deep learning to medical imaging. Using the Checklist for Artificial Intelligence in Medical Imaging (CLAIM) guidelines and a journal with prominence in Asia as a sample, we intended to provide an insight into reporting quality in the Asian region and establish a journal-specific audit. Materials and Methods: A total of 38 articles published in the Korean Journal of Radiology between June 2018 and January 2023 were analyzed. The analysis included calculating the percentage of studies that adhered to each CLAIM item and identifying items that were met by ≤ 50% of the studies. The article review was initially conducted independently by two reviewers, and the consensus results were used for the final analysis. We also compared adherence rates to CLAIM before and after December 2020. Results: Of the 42 items in the CLAIM guidelines, 12 items (29%) were satisfied by ≤ 50% of the included articles. None of the studies reported handling missing data (item #13). Only one study respectively presented the use of de-identification methods (#12), intended sample size (#19), robustness or sensitivity analysis (#30), and full study protocol (#41). Of the studies, 35% reported the selection of data subsets (#10), 40% reported registration information (#40), and 50% measured inter and intrarater variability (#18). No significant changes were observed in the rates of adherence to these 12 items before and after December 2020. Conclusion: The reporting quality of artificial intelligence studies according to CLAIM guidelines, in our study sample, showed room for improvement. We recommend that the authors and reviewers have a solid understanding of the relevant reporting guidelines and ensure that the essential elements are adequately reported when writing and reviewing the manuscripts for publication.

A Study on Factors Affecting Suicidal Tendency of the Elderly Living Alone on Care Services

  • Seo, Hwoyeon;Sohn, Jee Hoon;Cho, Sung Jun;Sung, Su Jeong;Cho, Maeng Je;Ahn, Seung Hee
    • Korean Journal of Biological Psychiatry
    • /
    • v.25 no.3
    • /
    • pp.72-78
    • /
    • 2018
  • Objectives The high suicide rate has risen as a main concern in South Korea. Given the complexity of the mechanism resulting in complete suicide, studies targeting various populations are needed for broader understanding of its risk factors. This study aims to analyze the factors affecting the suicidal tendency in the population of the elderly living alone in Seoul depending on basic elderly-care services. Methods A total number of 415 people participated in the study. Home-visit interviews were administered by trained interviewers. Suicidal tendency was measured by the Korean version of mini international neuropsychiatric interview (K-MINI). Health-related quality of life was measured by a brief version of the World Health Organization Quality-of-life Scale (WHOQOL-BREF). Alcohol problem was assessed by the Korean version of the alcohol use disorders identification test (AUDIT-K). Among total subjects of 415 interviewees, the actual responses of 408 people were used for the final analysis. Results The result showed that the suicide risk was high in persons isolated from social support [odds ratio (OR) = 4.49], having depression (OR = 14.85), and having low quality of life (OR = 4.39). Conclusions We found that social support, depression and health-related quality of life are associated with suicidal tendency in the elderly living alone on basic services. Our evidence will contribute to suicide prevention policy for the elderly living alone on care services.

  • PDF

Health-related quality of life assessment according to socio-demographic characteristics and health behavior among Gyeonggi-do citizens: focused on gender difference (경기도 지역주민의 사회경제적 특성과 건강습관에 따른 건강관련 삶의 질: 남녀의 차이를 중심으로)

  • Joung, Sun-Hee;Hong, YeogSeon;Sohn, AeRee
    • Korean Journal of Health Education and Promotion
    • /
    • v.32 no.3
    • /
    • pp.33-42
    • /
    • 2015
  • Objectives: This study was conducted to investigate the correlation between the health-related quality of life assessment according to socio-demographic characteristics, health behavior, and BMI for Gyeonggi-do community population. Methods: The 2012 Community Health Survey data was used. The data were collected by using a cross-sectional study with face-to-face interview. The variables of smoking, AUDIT, exercise, BMI, and Euroqol EQ-5D instrument were selected for analyses. The Difference on the EQ-5D index among groups were tested with Mann-Whitney U test and Kruskal Wallis test. Results: The EQ-5D index for Gyeonggi-do community was 0.951(${\pm}0.104$). The index were significantly different by sex, age, marital status, education level, and occupation. The health-related quality of life showed lower EQ-5D index in women than men, older than young, and less educated. The index were significantly different by health behavior (smoking, drinking, moderate physical activity and exercise) for both men and women). For BMIs, the index was lower to under-weighted male and over-weighted female. Conclusions: The findings suggest that the future intervention of health promotion programs should be carefully designed and tailored by health behavior and obese groups.

Impact of Depression and Family Relationship on Problem Drinking among Older Adults (노인의 우울과 가족관계가 문제음주에 미치는 영향연구)

  • Yoon, Suk-Ja
    • Journal of Digital Convergence
    • /
    • v.14 no.4
    • /
    • pp.11-17
    • /
    • 2016
  • This study is to examine the effect that the degree of alcohol use and the factor of family relationship have on alcohol related problem with elderly people over 65 years old. The study utilized the data from Korea Welfare Panel Study in 2014 published in 2015, which is annually conducted nationwide study. AUDIT (Alcohol Use Disorder Identification Test) of the World Health Organization scale to assess the drinking problem in the study was used. The collected data were analyzed using SPSS 21.0. Presenting some discussions on the basis of the results of this study is as follows. First, looking at a cross-analysis of gender differences in drinking problems, elderly men and elderly women showed different degrees of alcohol problems. Second, looking at demographic characteristics that influence whether a drinking problem, younger age showed a serious drinking problem. Third, looking at the effect that depression and family relationship have on alcohol problem, depression appeared to have relatively more serious effect than the family relationship. According to the above finding, physical and mental health for healthy aging are important factors of the quality of life so a preventive approach to maintain healthy habits is considered to be essential.

Research on The System Software Quality Certification Implementation Plan of DQ Mark Certification (DQ마크 인증제도의 시스템 소프트웨어 품질인증 수행 방안 연구)

  • Yun, Jae-Hyeong;Song, Chi-Hoon
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.22 no.2
    • /
    • pp.85-91
    • /
    • 2021
  • The DAPA (Defense Acquisition Program Administration) has been operating the DQ mark certification since 2012 to certify the superior technology and quality of munitions. On the other hand, the current DQ mark certification can not directly provide DQ mark certification to software because it is impossible to verify the quality of software alone. Therefore, this study analyzed domestic/overseas software quality evaluation/certification standards to find a way to verify the quality of software in the DQ mark certification. Among them, the method of applying the GS certification according to the international standard ISO/IEC 25000 series to the DQ mark certification was suggested as an improvement plan, and DQ mark certification verified the quality of software and provided certification. An attempt was made to expand the certification scope of DQ mark certification. This paper proposes that the DQ mark can be given to the system software by introducing GS certification to the DQ mark certification. To this end, an improved procedure for omitting the factory audit and verification by submitting a GS certificate for product evaluation is proposed. This is expected to increase defense exports using the granted DQ mark and improve the quality of defense software products through GS certification.

A cluster analysis of the audit result on quality management system in architectural design and engineering firms (설계 및 엔지니어링분야의 품질경영시스템 심사결과에 대한 유형분석)

  • Bae Dae-kwon;Kim Soo-Yoo;Kim Jae-Jun
    • Korean Journal of Construction Engineering and Management
    • /
    • v.6 no.2 s.24
    • /
    • pp.120-128
    • /
    • 2005
  • ISO 9001, the quality management system issued by the International Organization for Standardization, is being used by architectural design and engineering firms in order to strengthen the capability of business activities through the implementation of the international and advanced quality management systems. However, there have been significant problems in stable implementation and settlement of ISO 9001 in construction industry, which seem to be caused by key employees' lack of proper recognition and comprehension. The purpose of this research, accordingly, is to find and analyze nonconformity results which were found when the third party registrars audited the conformity of companies' quality management systems for ISO 9001 certification especially in architectural design and engineering firms. For this purpose this research was conducted by a cluster analysis of 647 audit reports out of representative 15 architectural design and engineering firms that have been audited periodically from 1997 to 2003 by the third party registrars. The analysis showed that the most frequent problems were generated in the areas of $\ulcorner$Design and Development$\lrcorner$ , $\ulcorner$production and Service Provision$\lrcorner$ , and $\ulcorner$General requirements$\lrcorner$ of the quality management system. The following, the areas of $\ulcorner$Monitoring and Measurement$\lrcorner$ and $\ulcorner$purchasing$\lrcorner$ were also analyzed as main factors which caused frequent nonconformity results. This research also shows that the corrective actions for nonconformity results are closely connected with the whole management activities in architectural design and engineering firms. Consequently, corrective actions for disposition of nonconformities should be implemented more specifically in order to settle and activate the quality management systems in architectural design and engineering firms.

Efficacy of ISO 9001 : 2000 Quality Management System in Human Assisted Reproductive Technology Center (보조생식술 센터에서 ISO 9001 : 2000 품질경영시스템의 도입 및 시행의 효용성)

  • Jun, Jin-Hyun;Park, Yong-Seog;Lee, Hyoung-Song;Kim, Soon-Duk;Hwang, Son-Hee;Han, Su-Kyoung;Kim, Jae-Ho;Song, In-Ok;Kang, Inn-Soo;Koong, Mi-Kyoung
    • Clinical and Experimental Reproductive Medicine
    • /
    • v.34 no.2
    • /
    • pp.107-115
    • /
    • 2007
  • Objective: A quality management system of international standardization organization (ISO) 9001:2000 has been proposed to properly evaluate and improve the quality of productions and services. The purpose of this article was to describe on successful introduction and application of the ISO system to human assisted reproductive technology (ART) center. Methods: Center for reproductive medicine and infertility of Cheil General Hospital started the action for ISO 9001:2000 certification at January-2004. The ISO system of our center was monitored by measuring the customer satisfaction index and periodical internal and external audit. Reports of non-conformity described corrective and preventive actions for problems and occurrences that were not consistent with the standard process and operation of our center. Continuous management and improvement were performed on the project of customer dissatisfaction. Results: Our center has got the certification of ISO 9001:2000 for "Research and development of IVF-ET program for infertility treatment" from Korean Foundation for Quality at June-2004. The policy of ISO was "To establish the best center of reproductive medicine and infertility" and "To establish the best quality management system". We found 140 cases and 7 cases of non-conformity in internal and external audit for three years, respectively, and performed corrective action. Conclusion: Improvement of customer satisfaction, systemic documentation and transparency and efficacy of working procedure were achieved by application and operation of the ISO system to our center. This ISO system could be used as a basic institutional management system for the national guideline to the human ART center.

Suggestion for Proper Quality Assurance Type Classification Criteria of Military Supplies (군수품의 적정 품질보증형태 분류를 위한 제언)

  • Ahn, Nam-Su;Kim, Sung-Gon
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.19 no.3
    • /
    • pp.648-654
    • /
    • 2018
  • Currently, the Defense Agency for Technology and Quality (DTaQ), which is responsible for the quality assurance of military supplies, divides munitions into four categories, in order to conduct its governmental quality assurance activities, including product examination, process review and system audit. However, these 4 categories may differ depending on the related organizations' (e.g. Defense Acquisition Program Administration, munitions manufacturing) military requirements. Therefore, in this study, appropriate classification criteria for munitions are suggested for the sake of the efficient procurement, production and quality assurance of military supplies. We investigated the item classification system of the Public Procurement Service, which is a similar organization to the DTaQ. We also compared the appropriate classification criteria with those of related organizations and identified the current status of munitions classification data according to the current standard. In addition, application samples are presented using the proposed quality assurance classification criteria. Finally, the classification criteria of military supplies proposed in this paper will contribute to improving the efficiency of government quality assurance activities.

Suggestion for Integrated Process Quality Control for Facility Management of Smart City at Construction Stage (Smart City 시공단계 시설물 통합품질관리 프로세스 제안)

  • Park, In-Woo;Kim, In-Han;Choi, Jung-Sik
    • Journal of the Korea Institute of Building Construction
    • /
    • v.16 no.6
    • /
    • pp.535-544
    • /
    • 2016
  • Korean government is promoting "K-Smart City" to overseas market which is an integrated solution of construction industry with ICT(Information and Communciations Technologies) industry. Due to nature of Smart City, construction quality and the development quality of the facilities need to be established to improve the overall quality. However, guidelines and regulations to initiate quality control for Smart City are behind the actual demand. This deficiency is bringing quality control for construction and ICT to be controlled separately causing lack of synergy and resulting in overall quality degradation. This research is designed to improve the construction quality of Smart City during its establishment stage by integrating ICT system with on-site construction (Integrated control center and on-site equipment). The adoption of this research to a real Smart City case had resulted in 22% reduction of construction inspection failure (Audit), and also allowed Construction Company to pre-align quality control of all purchased items of ICT Infra that resulted in 18% reduction of nonconformity, thus contributing to an overall quality improvement. This research is expected to be used widely among all construction industry of Smart City.