• Journal of Distribution Science
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• v.22 no.4
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• pp.59-68
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• 2024

Purpose: The function of internal audit is to help achieve company goals and targets by minimizing the impact of business risks. The distribution of internal audit activities in carrying out control and supervision covers all aspects or activities at all levels of management. The aim of the research is to determine the distribution of risk-based internal audit effectiveness assessments in companies. Data and Research Design Methodology: Researchers examined research trends regarding things that could influence the distribution of the effectiveness of the internal audit function from 2007 to 2023.This research used a systematic literature review (SLR) research method. This research used 23 papers sourced from the Scopus database. Results: The distribution of the effectiveness of audit services provided by internal auditors is more influenced by the personal characteristics of internal auditors and has little to do with the leadership of the chief internal auditor, technology, and risk management. Conclusion: The distribution of monitoring services provided by internal auditors covers all levels of departments or divisions of the organization. The assessment of internal audit effectiveness is more influenced by the auditor's personal attributes such as independence, competence, and management support.

• KDI Journal of Economic Policy
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• v.28 no.2
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• pp.131-177
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• 2006

This paper examines a simultaneous determination of corporate control mechanisms, and its effects on firm performance. The corporate control mechanisms considered include the following; insider shareholding, institutional shareholding, the board of directors, dividend policy, and capital structure. This paper applies a simultaneous equation methodology and investigates the interdependence among the corporate control mechanisms. In the first part, the paper finds that firm-level variations of control mechanisms are large across time although average variations are relatively small. These variations are related to one another, which is confirmed by Granger causality test based on dynamic panel autoregression model. More specifically insider shareholding, institutional shareholding and outside director ratio cause each other. With regard to interdependence among the control mechanisms, 2SLS(two stage least squares) regression results show that insider shareholding and institutional shareholding are substitutes while institutional shareholding acts as complements to the ratio of outside members in the board of directors. Then in the second part, the paper examines the relationship between firm performance and corporate governance. Firm performance, measured by Tobin's Q, has a positive association with leverage ratio while that has a negative relation to outside director ratio. This suggests that there may be a room for reforming corporate governance in Korea. Specifically it is necessary to enhance the independence of the outside directors.

• The Journal of the Korea Contents Association
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• v.10 no.6
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• pp.480-488
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• 2010

The aim of this study were to examine the effects of virtual reality program on balance and activities of daily living in children with spastic cerebral palsy (CP) using the Pediatric Balance Scale (PBS) and the Functional Independence Measure for Children (WeeFIM), and to measure relationship between the PBS and the WeeFIM. For this, A total of 20 spastic CP classified as the Gross Motor Function Classification System (GMFCS) I and II were employed. The Participant's were allocated randomly to 2 groups: a virtual reality group (n=10) and the control group (n=10). Both groups received muscle strengthening exercise for 3 sessions, 30 minutes per week over a 12 week period. The virtual reality group practiced additional virtual reality program. The virtual reality group showed significant increases in balance (p<0.05) and activities of daily living (p<0.05). There were a significant correlation between the PBS and the WeeFIM (p<0.05). Application of the virtual reality program to treat the spastic CP will be feasible and suitable. And the PBS was a useful tool to predict activities of daily living in the spastic CP.

• Journal of The Korean Association For Science Education
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• v.21 no.4
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• pp.658-667
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• 2001

In this study, the relationships among students' cognitive/affective variables, cognitive conflict induced by anomalous data, and conceptual change were investigated. Tests regarding background knowledge, field dependence-independence, learning strategy, logical thinking ability, goal orientation, self-efficacy on prior concept and ability, and control belief were administered. Tests of prior conceptions, responses to anomalous data, conception, and retention of conception were also administered. There were no significant correlations of cognitive conflict induced by anomalous data with students' cognitive and affective variables. However, prior knowledge on molecular motion, field dependence-independence, and learning strategy were significantly correlated with students' conception and retention of conception. Logical thinking ability was also correlated with their conception. Multiple regression analysis indicated that learning strategy significantly predicted students' conception and retention of conception. For the affective variables, self-efficacy on ability was significantly correlated with students' conception and retention of conception, and goal orientation was correlated with their conception. Self-efficacy on ability was a significant predictor on students' conception and retention of conception, and goal orientation on their conception.

• Journal of the Korea Convergence Society
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• v.10 no.2
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• pp.83-88
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• 2019

This study examines the effects of student-centered project-based learning for the development of creative problem-solving skills, communication skills, critical thinking skills, and cooperation. A college students' creative personality test was used and pre-and post-test were performed. and TOEIC Speaking practice test by Educational Testing Service were selected to measure the English communication skills. The SPSS 18.0 was used and validated at a significance level of 5%. The result of this study shows that in the case of 'independence', the post-test average of the experimental group was statistically significant at the significant level (p<.01), which also showed statistically significant difference. There was statistically significant difference between the control group ($M=127{\pm}08.2$) and in the experimental group ($M=132{\pm}18.7$) applying project-based and problem-based convergent learning to English class were positively changed.

• Transactions of the Korean Society of Mechanical Engineers A
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• v.26 no.5
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• pp.914-923
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• 2002

Recently, there has been considerable interest in micro gyroscopes made of silicon chips. It can be applied to many micro-electro-mechanical systems (MEMS): devices for stabilization, general rate control, directional pointing, autopilot systems, and missile control. This paper shows how the mechanical design of the gyroscope can be done using axiomatic design, followed by the application of the Taguchi robust design method to determine the dimensions of the parts so as to accommodate the dimensional variations introduced during manufacturing. Functional requirements are defined twofold. One is that the natural frequencies should have fixed values, and the other is that the system should be robust to large tolerances. According to the Independence Axiom, design parameters are classified into a few groups. Then, the detailed design process is performed fellowing the sequence indicated by the design matrix. The dimensions of the structure are determined to have constant values fur the difference of frequencies without consideration of the tolerances. It is noted that the Taguchi concept is utilized as a unit process of the entire axiomatic approach.

• Korean Journal of Environment and Ecology
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• v.16 no.1
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• pp.46-54
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• 2002

This study was conducted to diagnose the health of street trees with physiological characters, and to figure out the relation of physiological characters and cambial electrical resistances. Ginkgo biloba, Prunes serrulata and Salix koreensis were chosen in the Cheonan City. Soils under trees were collected to analyze dehydrogenase activities, and chlorophyll content, nitrate reductase and superoxide dismutase activities were analyzed from leaves sampled at the edge of crown in July. Cambial electrical resistances were measured in May, July and September, Soils with low dehydrogenase activity reflected the level of pollution. Chlorophyll content was the lowest in the leaves of P. serrulata at the Dongseo-street. Nitrate reductase activity of Ginkgo biloba was higher than P. serruluta and Satix koreensis. Nitrate reductase activity showed higher activity in the city than control(Independence Hall and Yonam College), but superoxide dismutase activity in the city lower than control. P. serruzatu in the Dongseo-street that cambial electrical resistance increase continuously during the growing season, showed the loss of vitality Cambial electrical resistance was negatively or positively correlated with nitrate reductase($r^2$=-0.566) and superoxide dismutase activity($r^2$=0.579). It was concluded that cambial electrical resistance might be suitable for diagnosing the tree health.

• The Journal of Korean Physical Therapy
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• v.27 no.6
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• pp.425-429
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• 2015

Purpose: This study was to identify the whether there is any correlation between Gross Motor Function Measures (GMFM) and Functional independence Measurement for children (WeeFIM) in order to identify a relevance of daily life motor with gross motor function of children with cerebral palsy. Methods: Subjects were instructed to evaluated by an occupational therapist using WeeFIM (reliability 0.83-0.99) and by a physical therapist using GMFM (reliability 0.93). 10 male children and 13 female children among 23 children being diagnosed as cerebral palsy were targeted for this study. A correlation between GMFM and WeeFIM was analyzed with Kendall correlation. Results: Participants showed significant correlation between GMFM and WeeFIM in all categories, except in the GMFM's walking running jumping category, standing category of GMFM and self care, sphincter control, communication category of WeeFIM. Lying rolling and sitting and crawling kneeling area of GMFM showed a significant correlation with self care(r=0.35, 0.39, 0.4), sphincter control (r=0.45, 0.43, 0.61), mobility transfer (r=0.44, 0.36, 0.64), locomotion (r=0.41, 0.35, 0.74), communication (r=0.4, 0.44, 0.51), and social cognition (r=0.43, 0.51, 0.64) area of WeeFIM (p<0.05). Standing of GMFM and mobility transfer (r=0.74), locomotion (r=0.47) and social cognition (r=0.4) area of WeeFIM showed a significant correlation (p<0.05). Conclusion: These findings indicated significant correlation between activity of daily living (ADL) and gross motor function of children with cerebral palsy. However, because there are a few results that are not significant, both assessment tools should be used for evaluations so that treatment can be achieved with an accurate assessment and establish a therapeutic plan.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.24 no.4
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• pp.181-195
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• 2013

This study investigates on emergent process of the library in Republic of Indonesia through historical review. Under the Dutch and Japanese colonial control for around 350 years, library played a role as information control center. After independence of Republic of Indonesia, library was built as a result of government literacy project, but it has not been settled down as a public information center. Therefore, as an alternative activity, community libraries have been constructed to give a books and programs with its local community users in a private sectors. This situation represents that it is urgent to discuss with all society sectors to improve library role as a lifelong learning center and give a way to have a cultural sprit the citizens. The study suggests several policy agendas to improve library's public role in Indonesia society.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.5
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• pp.551-558
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• 2020

The purpose of this study was to develop an integrated program to improve the creative and emotional ability of lower grade students. This program aimed to cultivate creative thinking and creative personality for problem solving, and to learn how to interact positively with others by developing emotional expression and control. Creative thinking ability includes fluency, flexibility, originality, elaboration, imagination, and sensitivity. Creative personality includes curiosity, sensitivity, adventure, humor, independence, task commitment, and problem solving leadership. We selected 6 creative thinking skills such as mind-map and brainstorming. Emotional factors consist of self /other understanding, control of emotional effect, self-expression emotionally, and respect for others for cooperation. The integrated program consisted of 12 themes, and the class time was set to 40 minutes, which is the same as the elementary curriculum. The program was conducted by a teacher with 10 years' experience.