• Title/Summary/Keyword: Data quality control

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The Relationship Between Internal Control and Accounting Information Quality: Empirical Evidence from Manufacturing Sector in Vietnam

  • NGO, Hoang Thanh;LUU, Duc Huu;TRUONG, Thuy Thi
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.10
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    • pp.353-359
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    • 2021
  • The article analyzes the impact of internal control on the quality of accounting information in Vietnamese paper manufacturing enterprises, providing empirical evidence on factors affecting the quality of accounting information. To analyze the impact of internal control on the quality of accounting information, the researchers used questionnaires to conduct a survey of paper manufacturing companies. Research data is collected through emails and face-to-face interviews with managers, employees working in different positions, managers at all levels, chief accountants, and accountants, of 56 paper manufacturing enterprises in Vietnam. 321 questionnaires were distributed of which only 296 were valid and could be used in this study. Quantitative research was carried out with SPSS 25 software. Research results show that 3 factors have a positive influence on the quality of accounting information including control environment, accounting information system, and internal control procedures in Vietnamese paper manufacturing enterprises. Based on the findings, the author has made recommendations on the control environment, accounting information system, and internal control procedures in order to improve the effectiveness of internal control and the quality of accounting information of paper production enterprises, thereby contributing to improved competitiveness and operational efficiency.

Application of SPC for Service Quality Control (서비스 품질 관리를 위한 SPC의 적용)

  • Kim Ji Yun;Kang Chang Wook
    • Proceedings of the Society of Korea Industrial and System Engineering Conference
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    • 2002.05a
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    • pp.379-386
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    • 2002
  • As the value and relative importance of service industry boosts in modern society, to strengthen competitiveness companies starts to recognize the quality of service as a key component in their business operations. Furthermore, companies that apply the quality of services as their competitive method are concentrating more on the area of quality control. Nevertheless, the previous researches related to this area were more focused on the aspect of measure rather than the control. In this paper, each fractionated customer group in consideration of its characteristics is made in use of estimating the quality of service using the conjoint analysis. The principal variable selective method which a small number of variables is used to control a large number of variables is applied. Hotelling's $T^2$ control chart is applied to administer many relative variables of the quality of service because it is a Multi-item. If abnormal indications appear by adding new data, the method to find and improve variables using MYT decomposition is suggested to apply.

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Quality characteristics and the process control of high-strength frictional bolt-sets (고장력 마찰접합 볼트세트의 품질특성에 관한 연구)

  • Son, S.Y.;Shin, K.H.
    • Journal of the Korean Society for Precision Engineering
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    • v.11 no.2
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    • pp.189-196
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    • 1994
  • Quality assurance in the process of manufacturing high strengh bolt sets used in the frictional joints of structures in one of important concern to users as well as to manufactures. In case of occurrences of either defective or low-quality products, even if they are quite rare, some systematic means of localizing the cause-characteristics and matching to corresponding production process is necessary. Control chart of torque factor is the primary indicatir in finding defectiveness of the products. Use of correlation diagrams ofnhardness of the bolt set presents in part a way of screening the cause. Retest data of the bolt set provide additional ideas of localizing the cause, for which theoretical background is presented in this regard. A process-characteristics matrix relating the causes of low quality to the corresponding process of manufacturing, which is of prime importance for the feedback control of production, is also proposed. Finally general features of control to assure quality of the set is described.

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Process Control Based on the Incomplete Measurement Data Obtained from 100% Inspection (전수검사에서 얻어진 불완전한 측정 데이터를 사용한 공정관리)

  • Kwon, Hyuck-Moo
    • Journal of Korean Institute of Industrial Engineers
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    • v.30 no.2
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    • pp.84-92
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    • 2004
  • A process control procedure is proposed when 100% inspection is performed in a process with excellent capability. Only the incomplete measurement data is assumed to be available, i.e. the specific measurement value of the quality characteristic is not available for each item but it can be determined to be smaller or larger than any prescribed value. In the suggested model, a signal limit is introduced to determine whether the process under study is in control or not. If the quality characteristic of an incoming item exceeds the upper signal or the lower signal limit, the process is determined to be stopped or not by comparing the number of consecutively accepted items with a predetermined threshold number. The procedure is designed based on the type I and II errors. The performance of the model is evaluated by the expected number of items produced under the in-control and out-of-control states until the process is stopped.

E-quality control: A support vector machines approach

  • Tseng, Tzu-Liang (Bill);Aleti, Kalyan Reddy;Hu, Zhonghua;Kwon, Yongjin (James)
    • Journal of Computational Design and Engineering
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    • v.3 no.2
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    • pp.91-101
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    • 2016
  • The automated part quality inspection poses many challenges to the engineers, especially when the part features to be inspected become complicated. A large quantity of part inspection at a faster rate should be relied upon computerized, automated inspection methods, which requires advanced quality control approaches. In this context, this work uses innovative methods in remote part tracking and quality control with the aid of the modern equipment and application of support vector machine (SVM) learning approach to predict the outcome of the quality control process. The classifier equations are built on the data obtained from the experiments and analyzed with different kernel functions. From the analysis, detailed outcome is presented for six different cases. The results indicate the robustness of support vector classification for the experimental data with two output classes.

A Computer-Based Process Quality Control System (컴퓨터를 이용한 공정품질관리(工程品質管理) 시스템)

  • Bae, Do-Seon;Kim, Jin-Uk
    • Journal of Korean Institute of Industrial Engineers
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    • v.10 no.2
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    • pp.51-65
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    • 1984
  • A process quality control system is designed which incorporates run tests, normality test, process capability studies, etc., into control chart scheme, and a software package for microcomputers is developed. The system is interactive and has data base management capabilities. All programs are written in BASIC language.

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Processing and Quality Control of Big Data from Korean SPAR (Soil-Plant-Atmosphere-Research) System (한국형 SPAR(Soil-Plant-Atmosphere-Research) 시스템에서 대용량 관측 자료의 처리 및 품질관리)

  • Sang, Wan-Gyu;Kim, Jun-Hwan;Shin, Pyong;Baek, Jae-Kyeong;Seo, Myung-Chul
    • Korean Journal of Agricultural and Forest Meteorology
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    • v.22 no.4
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    • pp.340-345
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    • 2020
  • In this study, we developed the quality control and assurance method of measurement data of SPAR (Soil-Plant-Atmosphere-Research) system, a climate change research facility, for the first time. It was found that the precise processing of CO2 flux data among many observations were sig nificantly important to increase the accuracy of canopy photosynthesis measurements in the SPAR system. The collected raw CO2 flux data should first be removed error and missing data and then replaced with estimated data according to photosynthetic lig ht response curve model. Comparing the correlation between cumulative net assimilation and soybean biomass, the quality control and assurance of the raw CO2 flux data showed an improved effect on canopy photosynthesis evaluation by increasing the coefficient of determination (R2) and lowering the root mean square error (RMSE). These data processing methods are expected to be usefully applied to the development of crop growth model using SPAR system.

A Study of the Relationship Between Perceived Health Locus of Control and Quality of Life of Cancer Patients. (암환자가 지각하는 건강통제위 성격과 삶의 질에 관한 관계연구 -방사선요법을 받는 암환자를 중심으로-)

  • Bang, Dong-Wan
    • The Journal of Korean Society for Radiation Therapy
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    • v.12 no.1
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    • pp.69-84
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    • 2000
  • It has been reported that the cancer patient's quality of life is influenced by the perceived health state, self-esteem, health locus of control, social support, whether there is a pain or not, the stage of a disease, the period of a disease, etc, and however, there has been scarcely the research into the fact at home whose cultural and social backgrounds are entire1y different from those of American and European Countries. Accordingly, the author of this thesis performed this study. considering that it is necessary to know the relations between the health locus of control which make it possible to predict the object's behavior related to health and to make plans to induce the object or patient into sound behavior and the quality of life which is closely related to the cancer patient's health, emotion, society, economy, etc. on the whole. This study, a cross-sectional one, includes 135 subjects of $in{\cdot}out$ patients registered at Y University Hospital whose age are more than 20 years, From these patients, data were collected for two weeks through the questionnaire which content concerns about the quality of life and the health locus of control. All the collected data were processed and analyzed through Student's t-test, ANOVA, and the calculation of Pearson Correlation Coefficient, using the SAS program 1. It appeared that the disposition of health locus of control was mostly inclined to the disposition of powerful other health locus of control($28.37{\pm}4.24$), then inclined to internal health locus of control($27.03{\pm}4.17$), and next to chance health locus of control($19.71{\pm}4.97$) By the way. the disposition of powerful other health locus of control appeared a tittle bit higher than internal health locus of control 2. The degree of the quality of life appeared to be 137.54 points in the average of total points and 3.11 in the average evaluation mark. It appeared that the quality of life was most significantly influenced by a factor of 'relations with neighbors' and least significantly influenced by factors of physical conditions and functions. 3. It appeared that the relation between the disposition of health locus of control and the quality of life has nothing to do with the relation between internal health locus of control and the quality of life(r=.1446, P>.05) and also with the relation between the disposition of powerful other health locus of control(r=.0385, P>.05). In conclusion, in the study it has been found out that there is no correlation between the health locus of control and the quality of life, and however it is sound to induce the cancer patient to internal health locus of control. Therefore, it is necessary that under the special circumstances, the cancer patient's behavior should be predicted, thereby inducing the patient to the sound change of his or her behavior. Also in order that the patient enjoys his or her life satisfactorily while living, It is deemed that some kind of multilateral meditation in health and treatment is necessary so that the patient can feel the relief of pain, better health, etc.

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The Development of Apparel Worksheet System Using PDM Functions (PDM 기능(機能)을 이용(利用)한 의류(衣類) 작업사양서(作業仕樣書) 시스템의 개발(開發))

  • Park, Joon-Hee;You, Jee-Sun
    • Journal of Fashion Business
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    • v.7 no.5
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    • pp.32-44
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    • 2003
  • In apparel industry, the worksheet or product specification document has the function of products design. Drawing up worksheet exactly is important to quality control of apparel products. Every company needs to manage the product data of design-centric to establish TQM environment. In order to control the quality data of design-centric, an apparel worksheet system was developed by using the function of product data management system.

Behavior of Water Quality in Freshwater Lake of Tide Reclaimed Area Using SWMM and WASP5 Models (SWMM과 WASP5모형을 이용한 간척지 담수호의 수질거동 특성 조사)

  • 김선주;김성준;이석호;이준우
    • Magazine of the Korean Society of Agricultural Engineers
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    • v.44 no.2
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    • pp.148-160
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    • 2002
  • Lake water quality assessment information is useful to anyone involved in lake management, from lakeshore owners to lake associations. 11 provides lake water quality, which can improve how to manage lake resources and how to measure current conditions. It also provides a knowledge base that can be used to protect and restore lakes. SWMM was applied to simulate the discharge and pollutant loads from Boryeong watershed, and WASP5 was applied to analyze the changes of water quality in Boryeong freshwater lake. In each model, the most suitable parameters were calculated through sensitive analysis and some parameters used default data. Simulated in SWMM and measured discharge showed the accuracy of 88.6%. T-N and T-P exceeds the criteria in the simulation of water quality in Boryeong freshwater lake, and control of pollutant loads in the main stream showed the most effective way. Integrated water quality management system was developed to give convenience in the operation of SWMM and WASP5 and data acquisition.