• Title/Summary/Keyword: External Quality Assessment

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The Limitations of Risk-based Auditing using Fuzzy Methods

  • Mohammadi, Shaban
    • The Journal of Industrial Distribution & Business
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    • v.6 no.1
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    • pp.37-40
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    • 2015
  • Purpose - Investors, creditors, governments, and others make decisions using reasonable information provided by others. In many cases, the users of this information have goals and objectives conflicting with those of the information's producers, indicating the need for external auditors. Research design, data, and methodology - Competition in auditing has noticeably intensified globally, especially in developed countries. This means that auditors are striving to increase the efficiency of their methods. In recent years, risk-based auditing has become prominent among these efforts. In risk-assessment auditing, the auditor may directly affect the effectiveness and efficiency of the audit. Results - As a central framework, the risk assessment process improves audit quality and effectiveness such that the audit will lead to necessary changes. Previous studies have shown that risk assessment affects the nature, timing, and content of audit procedures. Conclusions - In the planning stage of an audit, audit risk assessment may identify any inappropriate or inefficient distribution of resources or determine whether the results of an audit will be ineffective or incorrect. Thus, assessing audit risk is a critical task.

A Feasibility Assessment on Adopting Total Quality Management in Korea Maritime Police Agency (해양경찰의 총체적 품질경영제 도입가능성평가)

  • 이상집;배동현
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.7 no.2
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    • pp.89-103
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    • 2001
  • Korea Maritime Police Agency(KMPA) has been pressed by some environmental factors. The changes in the international maritime legal system, such as the entry into force of the UNCLOS in 1994 and the promulgation of the Korea 200-mile EEZ, have radically expanded the mission of the KMPA. In addition, there is, among other nations, no such large size maritime agency, equivalent to the KMPA, except in the cases of USA, Canada, and Japan. And what is more, critics outside the KMPA, including some other government agencies and stakeholders may propose to dismantle the KMPA. In this paper, the author highlights the internal and external issues facing KMPL, and he urges KMPA to change the organizational culture for maintaining its identity and characteristics by adopting the Total Quality Management. And he tries to assess the adoption of TQM on KMPA, by using the Feasibility Assessment Technique.

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KINEMATIC GPS POSITIONING WITH NETWORK-DERIVED IONOSPHERIC DELAYS

  • Hong, Chang-Ki;Grejner-Brzezinska, Dorota A.;Won, Joong-Sun
    • Proceedings of the KSRS Conference
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    • 2007.10a
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    • pp.386-389
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    • 2007
  • Currently, fast and accurate long baseline positioning in kinematic mode is a challenging topic, but positional accuracy can be improved with the help of the network-derived external ionospheric corrections. To provide not only ionospheric corrections, but also their variances, satellite-by-satellite interpolation for the ionospheric delays is performed using the least-squares collocation (LSC) method. Satellite-by-satellite interpolation has the advantage in that the vertical projection used in single-layer ionospheric model is not required. Also, more reliable user positioning and the corresponding accuracy assessment can be obtained by providing not only external ionospheric corrections but also their variances. The rover positioning with and without the external ionospheric delays in both rapid-static and kinematic mode was performed and analyzed. The numerical results indicate that the improvement in the positioning quality is achieved using the proposed method. With the TAMDEF network in Antarctica, 18 % improvement in mean time-to-fix in kinematic mode was achieved.

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An Empirical Study about Assessment of the JIT System: on korean semi-production firm

  • Lee, Eung-Kweon
    • International Commerce and Information Review
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    • v.7 no.2
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    • pp.75-94
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    • 2005
  • This study is focused on evaluating the computer-integrated just-in-time (CI-JIT) production system of a semi-conductor manufacturing firm in Korea. Approaching the mid-1980s, the emphasis was on low price, low-cost operations, and quality, especially in USA. American companies have shifted output to low-wage countries like the Philippines, Korea, Japan, Malaysia and allied countries that can make quality products at low prices. Korea and other Asian countries forego short-term profits to gain a solid foothold in a product market, recognizing that larger market share leads to lower cost and higher profit in the long run. They bring manufacturers and suppliers together to improve material management and operation management, using project teams that investigate topics, such as Just-In-Time(JIT)manufacturing, among others. The "Kanban" word means "card" in Japanese, and is used to indicate the desired final delivery schedule. The operation for a particular item produced is scheduled for a specific time. The same process is extended to the external suppliers. More recently, the cards are gradually being replaced by electronic procedures that follow the same concept. Its capacity must be capable of handling the various transactions required by the JIT coverage as well as some allowances for expanded applications.

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Selecting Improvement Projects that Add Value to Customers

  • Setijono, Djoko;Dahlgaard, Jens J.
    • International Journal of Quality Innovation
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    • v.8 no.1
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    • pp.15-26
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    • 2007
  • This paper presents a methodology to nominate and select improvement projects that are perceived as adding value to customers (both internal and external). The structure of the methodology can be explained in three "stages." First, the methodology suggests a new way of categorizing improvement opportunities, i.e. reactive-proactive, to "upgrade" the little Q-big Q categorisation. Then, it develops a roadmap that links performance indicators and improvement projects for both reactive and proactive improvements. Finally, it suggests an algorithm to select the improvement project, where the assessment of to what extent the nominated improvement projects add value to customers relies on the comparison between Overall Perceived Benefits (OPB) and Overall Perceived Efforts (OPE). The improvement project perceived as having the largest impact on adding value to customers receives the highest priority.

A Study on the Value of Web Sites: With a Modified Technology Acceptance Model (정보기술수용모형(TAM) 관점에서 본 웹사이트 가치에 관한 연구)

  • Lee, Kyoung-A;Lee, John-Hearn
    • Information Systems Review
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    • v.3 no.1
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    • pp.19-30
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    • 2001
  • With the e-business paradigm emerging, the website became a critical resource for most corporations. However, the amount of value creation through internet is still in question. This paper shows the result of an exploratory study on website assessment, following the tradition of Technology Acceptance Model (TAM). We viewed the intended usage as the value of the website and added such factors as playfulness, commitment, system quality, and information security as external variables of the model. Website types, visiting purposes, and the user system quality were included as moderators. The website value could differ depending on website types, purposes of the use and system quality. In the case of internet shopping malls, playfulness, compatibility, website quality were identified as key influencers, while for stock trading users, however, commitment and security factors are more important. In terms of user purposes, information search requires both the compatibility and the website quality. Also the website quality was strongly affected by the user system quality. In other words, any investment of upgrading the website system quality can be meaningless unless the user system quality is improved as well. For each variable considered, empirical results are discussed and practical implications are provided.

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Assessment of External and Internal Corrosion Growth Rate for Metallic Water Pipes (상수도 금속관의 외면과 내면 부식속도 평가에 관한 연구)

  • Bae, Chulho;Kim, Juhwan;Kim, Jeonghyun;Hong, Seongho
    • Journal of the Korean GEO-environmental Society
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    • v.9 no.1
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    • pp.17-25
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    • 2008
  • In this study, external and internal pit growth rate model and external non-linear regression corrosion model were proposed by measuring pit depths and evaluating various soil factors known to contribute to the corrosion for metallic water pipes. Average pit depths of external and internal for metallic water pipes were measured 1.38 mm and 2.13 mm, and internal pit growth rate also fasted twice than external pit growth rate. This means the corrosion potential of water quality was higher than soil. The corelation between external corrosion rate and each soil corrosion factor was low. However, proposed external non-linear regression corrosion model considering all soil corrosion factors showed a little higher correlation ($R^2=0.46$) than conventional model.

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The Study on the Cause and the Impact of the Development of a Decision Making Systems Like EIA in Cheju Island (제주도 지역의 각종 영향평가제도들의 출현 원인과 영향에 대한 연구)

  • Chung, Yong;Yang, Man-Sik;Kim, Yong-Bum
    • Journal of Environmental Impact Assessment
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    • v.6 no.1
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    • pp.121-133
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    • 1997
  • EIA should be regarded as an aid to improve the decision making processes because it seeks public opinion and external knowledge in order to ensure the maximum degree of fairness and balance in the final decision as much as possible. According to the above benefits, various decision making systems containing EIA concepts were developed in the area of ground water, traffic, disaster or accident and environment in Cheju Island. But because the development of various decision making systems can be the cause of new impact, it was studied the cause and impact of their development. The major reasons for developing the various decision making system like EIA are the lack of the consideration for the impact of project when it is selected project fulfilling EIA and the increase of the effort for the improvement in the professional quality for one subject without the comprehensive assessment among the subject related to environmental impacts. And the development of the various decision making systems like EIA has caused the several impacts like cost elavoration, the relay of project period, etc. Therefore, after it is improved the problems of present EIA on the comprehensive assessment, the various decision making systems like EIA should be integrated in EIA decision making system.

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Assessment of Fluoride Exposure by Oral Health Behaviors using the ConsExpo Model (ConsExpo 모델을 이용한 구강건강행위에 따른 불소노출평가)

  • Oh, Na-Rae;Jeong, Mi-Ae
    • The Journal of the Korea Contents Association
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    • v.17 no.7
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    • pp.498-504
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    • 2017
  • Oral health behavior such as toothbrushing one's teeth, using dentifrice and such are an important part of improving one's oral health and therefore quality of life. However, it is also necessary to research exposure to harmful chemical substances. Therefore, this study investigated the factors that affect researching fluorine exposure resulting from oral health behavior initiation so that correct oral health guidelines can be provided. As a result of applying the fluorine compound's oral exposure in the ConsExpo 5.0 model, adult males' oral external dose was at 0.000196 mg/kg, oral acute (internal) dose at 0.000196 mg/kg/day and oral chronic (internal) dose at 0.000465 mg/kg/day. In the case of females, the oral dose was at $4.1{\times}10^{-6}mg/kg$, oral acute (internal) dose at $4.1{\times}10^{-6}mg/kg$ and oral chronic (internal) dose at $9.99{\times}10^{-6}mg/kg/day$.