• Title/Summary/Keyword: Audit tools

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A Epidemiological Study on the Prevalence of Alcohol Use Disorders among the Korean Adult Population (국내외 알코올사용장애 선혈도구의 비교를 통한 한국성인의 알코올사용장애에 관한 역학조사)

  • Kim, Yong-Seok
    • Korean Journal of Social Welfare
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    • v.37
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    • pp.67-88
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    • 1999
  • The purpose of this study was to identify the proportion of the population with the alcohol use disorder among the Korean adults. To the author's knowledge, this study was the first social work article to survey the prevalence of the alcohol use disorder using the randomly selected sample. The survey instrument included the Alcohol Use Disorder Identification Test, the Brief Michigan Alcoholism Screening Test. and the Korean Alcoholism Screening Test to identify the rates of problem drinkers and alcoholics. The instrument also included items to ask the respondents' drinking frequencies, drinking amounts, and heavy drinking. The findings of the study indicated that Koreans had severe alcohol problems. 322 percent of the respondents were identified as those who have experienced drinking-related problems in the past year. This study found 4.2 percent of the respondents as alcoholics and estimated that 1.34 million of the Korean adult population were alcoholics. This study concludes that social workers should use screening tools to early identify clients with alcohol problems and develop effective programs to assist those clients and their families. Finally this study provide suggestions for future studies.

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A Confirmatory Factor Analysis for Quality Competitiveness Excellence Company Evaluation Indicators (품질경쟁력 우수기업 평가지표의 확인적 요인분석)

  • Park, Dong Joon;Yun, Yeboon;Yoon, Min
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.43 no.3
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    • pp.101-111
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    • 2020
  • Companies struggle to make their best products with high quality and service at a competitive price in global markets. However, customer needs and requirements keep changing with a variety of situations. Companies that face the changes can not stay the same and make an effort to adapt themselves to new circumstances. They would probably review the overall management system that is currently implementing to improve management efficiency. Among other things, quality might be considered to be a crucial element if they are manufacturing industries to be sustained in global markets. KSA (Korean Standards Association) is a government-affiliated organization under the Ministry of Trade, Infrastructure, and Energy. It is a Korean standards provider for quality and service industry. KSA confers national commendations for organizations, quality circles, artisans, QCEC (Quality Competitive Excellent Company), and the most honorable KNQA (Korean National Quality Award) every year. KSA established KNQA on the basis of Malcom Baldrige National Quality Award, Deming Prize, and European Quality Award. Research on quality awards shows that there are many similarities in the framework. Although KSA summarizes two factors for 13 evaluation indicators in the quality competitive excellent model of QCEC, the categorization is ambiguous to explain them according to earlier studies. We performed a deep analysis of foreign quality awards and background for KNQA and QCEC. We conducted a content analysis of KNQA and QCEC and matched evaluation items that were closely related. We proposed a quality competitiveness model with three factors, Technology, System, and Tools, summarizing 13 evaluation indicators in QCEC. Based on audit data for six years from 2012 to 2017 we carried out a confirmatory factor analysis for the proposed model by examining the model validity and fitness.

A Study on Accrual Earnings Management of Shipping Companies (해운사의 발생액 이익조정에 관한 연구)

  • Hong, Soon-Wook
    • Journal of Navigation and Port Research
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    • v.45 no.3
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    • pp.173-180
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    • 2021
  • Although accounting is one of the core fields of corporate management, few studies have reported accounting phenomena involving shipping companies. In addition, although financial reporting is very important to shipping companies that use several financial tools such as ship finance and financial lease, it is difficult to identify studies investigating shipping companies' financial reporting, especially their earnings management. The purpose of this study is to analyze accrual earnings management behavior of shipping companies. Companies with high debt ratios and net losses are known to have incentives for earnings management. Due to the nature of the industry, shipping companies have a high debt ratio and often report net losses. Accordingly, shipping companies are expected to engage in substantial earnings management. Based on the analysis of KOSP I companies listed on the Korea Exchange from 2001 to 2020, it was found that shipping companies are engaged in higher levels of earnings management than non-shipping companies. Discretionary accrual was used as a proxy variable for earnings management. Discretionary accrual was measured using the modified Jones model of Dechow et al. (1995) and the performance matched model of Kothari et al.(2005). In this study, significant results were derived by comparatively analyzing the earnings management practices, which is one of the major accounting behaviors of shipping and non-shipping companies. Stakeholders such as external auditors, investors, financial institutions, analysts, and government authorities need to be aware of the earnings management behavior of listed shipping companies during their external audit, financial analysis, and supervision. Finally, listed shipping companies must conduct stricter accounting based on accounting principles.