• Progress in Medical Physics
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• v.35 no.1
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• pp.16-19
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• 2024

A new E_n score of the proficiency test (PT) is formulated; it is applicable when a correlation exists between the reference and participant's values. Based on the uncertainty propagation rule given in ISO/IEC Guide 98-3 (GUM:1995), the E_n score covering the correlation case is newly developed for the PT. The new E_n score will be applied in a future PT organized by the Korea Research Institute of Standards and Science (KRISS) dosimetry team. The new E_n score will enhance measurement traceability and contribute to improving the quality management system of participants in the KRISS PT by avoiding performance underestimation.

• Journal of the Korea Convergence Society
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• v.10 no.6
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• pp.203-218
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• 2019

Using the sample of 104 mutual savings banks inspected by the Financial Supervisory Service (FSS) on June 2011, this study examines if mutual savings banks manage BIS capital adequacy ratio using allowance for bad debts through comparison of BIS capital adequacy ratio before and after the 2011 when mutual savings banks experienced a large-scale restructuring by financial supervisory authorities. We find that mutual savings banks mainly use the allowance for bad debts to manage BIS capital adequacy ratio. It also shows that mutual savings banks with a business suspension order by FSS manage BIS capital adequacy ratio more than the others. Lastly, we find that Non Big4 auditors as well as Big 4 auditors don't effectively audit the use of the allowance for bad debts for mutual savings banks to manage their BIS capital adequacy ratio.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.389-395
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• 2020

Earnings management is a matter of concern for organizations because it affects the interests of stakeholders. This reduces the quality of information on financial statements of the organizations when the organization performs earnings management behavior. The objective of the article is to examine the impact of corporate governance on earnings management of all Vietnamese listed banks from 2015 to 2019. The article uses time-series data and ordinary least square (OLS) with Eviews 10.0 software to test the regression model. The agency and asymmetry information theory is used to explain the relationship between corporate governance and earnings management. The study results show that two variables - the foreign members of the board of directors and audit committee - have an opposite effect on earnings management behavior of Vietnamese listed banks. Therefore, the managers of listed banks need to raise awareness to express responsibility for honest and reasonable information on the financial statements. This creates trust and credibility for stakeholders. Moreover, Central bank of Vietnam should monitor regularly and enforce strict sanctions to limit earnings management behavior of listed banks. This contributes to improving the quality of accounting information in the Vietnamese banking sector to meet the trend of international economic integration.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.24 no.68
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• pp.85-94
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• 2001

Most of customers want to know how to develop the computer system they want to get to use according to the their requirements. This study presents a Computer Integration management System for Quality (CISQ) model for system-integration organizations, which need to demonstrate their capability to consistently provide computer integrated system that meets customer satisfaction and applicable regulatory requirements. The Plan.Do.Check.Act(PDCA) cycle called by Doming wheel expresses the basic concept of continuous improvement action in order to emphasize on achieving business goal. It is useful for providing full competence of a system-integration organization to integrate management systems based on the international management system, and to take an advantage in its market. This study specifies International Certification Network Business Excellence Concept(IBEC) approach to ensure a harmonized integration of the variety of management systems and thereby produce synergy effect. The end part of this study specifies a Assessment Model including an assessment concept adding to the compliance audit according to the CISQ for the continuous improvement. A simple application on Failure Modes and Effects Analysis(FMEA) in testing phase in project life cycle has been done.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.833-849
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• 2021

Cloud accounting represents a new area of accounting information systems. Past research has often focused on accounting information systems and its antecedents, rather than factors that adopt cloud accounting system. The purpose of this paper is to explain the factors that influence the adoption of cloud accounting in the financial sectors. This paper applied the technology acceptance model (TAM), technology-organization-environment, and the De Lone and Mc Lean model, coupled with proposed factors relevant to cloud accounting. The proposed model was empirically evaluated using survey data from 187 managers (financial managers, IT department managers, audit managers, heads of accounting departments, and head of internal control departments) in Jordanian bank branches. Based on the SEM results, top management support, organizational competency, service quality, system quality, perceived usefulness, and perceived ease of use had a positive relationship with the intention of using cloud accounting. Cloud accounting adoption positively affected cloud accounting usage. This paper contributes to a theoretical understanding of factors that activate the adoption of cloud accounting. For financial firms in general the results enable them to better develop cloud accounting framework. The paper verifies the factors that affect the adoption of cloud accounting and the proposed cloud accounting model.

• Journal of Applied Tourism Food and Beverage Management and Research
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• v.15 no.1
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• pp.57-80
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• 2004

Resort Hotel Rate System was first introduced as an official guideline after Tourism Promotion Act, which enables the secretary of transportation to rate resort hotel by its facility and accommodation, was enacted on January 18, 1971. And the system was modified time to time to what we currently have after numerous revisions. However, the system has made a slow progress compare to the other countries system and have shown many potential problems that need to be improved. There is a problem that it is not even clear whether the act is as effective to apply it to rate any resort hotel in reality. The hotel rate system was first introduced in 1970's and changed ever since, and it also changed the private organizations to audit the decision. However, unlike the hotels in other countries, our hotel rating system is not focus on the customer's service and informations. It focus on the hotel's quality so that cause the problem whether the hotel is for customer or not In other different countries, they have some specific standard for evaluation of customer service based on customers' reference or needs. However, there is no evaluation part concerning on customer service in Korea. Also, even the hotel rating system is not based on the hotel waitress or waiter's service part. It means the system is almost focus on the hotel's qualities. Therefore, customer who needs hotel service, can not trust whether they can choose the hotels which gives the right informations and good quality services. Although hotel's physical layout is important, the service part is also important for evaluating the hotel entirely. There are a lot of things to develop and to be changed in order to develop tourism industry in the process of decision about Hotel's level in Korea Thus, this research will summarize some problems which are revised through the former research of hotel's level. And it will compare the system of hotel's level between Korea and developed countries in hotel industry Additionally, I will show current tourism industry in Korea. Finally, I suggest the improvement proposal for the level system of hotel in Korea and process of this system in the future.

• Journal of Families and Better Life
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• v.21 no.5
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• pp.145-153
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• 2003

The Ministry of Construction & Transportation revised the full text of 'The Act for Promoting Housing Construction' that concentrated to the quantitative supply of houses into 'Housing Act' in order to improve the quantity as well as quality of housing construction and management, such as housing welfare, management or improvement of previous houses, in October 2002. Accordingly, local authority need to play more critical roles in the area of multi-family housing management and remodeling. The desirable roles of local authority called for the need are like followings: 1. Local authority should provide professional knowledge for education, direction and consultation of multi-family housing management rather keeping the previous role to control, manage and regulate it. 2. The multi-family housing management should be changed from administration and punishment to incentive-centered institutions. 3. It is necessary to consider neglected people, such as occupants of rental apartment or of a small-sized multi-family housing, who have been excepted from the subject of obligatory management under the current law. 4. For harmonious and professional housing management, local authority need to support the establishment or special companies for housing management and to strengthen the audit on trust management companies. 5. It calls for the studies on management guideline of multi-family housing, standardization of management specifics, reasonable standard for special mending appropriation amount, etc. 6. They should lead the composition of a community by residents harmoniously and support the encouragement of community consciousness to live together.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.2
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• pp.45-54
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• 2019

This study examines whether auditors restrain the analysts' opportunistic behavior as reviewing the companies' interim reports. Analysts' forecasts show a walkdown pattern in which their optimism has decreased as the earnings announcement date has approached. At the beginning of the year, there is a lack of high-quality benchmark information that enables information users to judge the accuracy of analyst's earnings forecasts. Thus, early in the year, analysts are highly inspired to disseminate optimistic forecasts in order to gain manager's favor. In this study, we examine adequate benchmarks prevent analysts from disclosing optimistically biased forecasts. We conjecture that auditors' efforts might mitigate analysts' walkdown pattern. To test this hypothesis, we use data from Korea, where it is mandatory to disclose auditor's review hours. We find that the analyst forecast's walkdown decreases with the ratio as well as the number of audit hours. It implies that an auditor's effort in reviewing interim financial information has a monitoring function that reduces analysts' opportunistic optimism at the beginning of the year. We conjecture that the tendency will be more pronounced when BIG4 auditors review the interim reports. Consistent with the prediction, BIG4 auditors' interim review effort is more effective in suppressing the analysts' walkdown.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.173-188
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• 2023

This paper analyzed the Earnings management of firms selected as preliminary Unicorn. If a manager is selected as a preliminary unicorn firm, he can receive financial support of up to 20 billion won, creating a factor in managing the manager's earnings. The motive for management's earnings management is related to the capital market. Accounting information is used by investors and financial analysts, and corporate profits affect corporate value. Therefore, if the accounting earning is adjusted upward, the corporate value will be raised and investment conditions will be favorable. In this paper, earnings quality was measured by the modified Jones model of Dechow et al.(1995) by the ROA control model of Kothari et al.(2005) among the discretionary accruals estimated using an alternative accrual prediction model. Competing similar companies in the same market as the selected companies were formed, and the discretionary accruals were mutually compared to verify the research hypotheses, and only the selected companies were analyzed for the audit year and after the audit year. As a result of the analysis, it was found that the companies selected as preliminary unicorns had higher earnings management compared to the corresponding companies in question, which had a negative impact on the quality of accounting profits. It was found that the companies selected as preliminary unicorns continued to receive incentives for management's earnings management even after being selected. These results indicate that the companies selected as prospective unicorns are recognized for their value in the market through external growth rather than internal growth, and thus, incentives for management's earnings management to attract investment from external investors under favorable conditions are continuing. In the future preliminary unicorn selection evaluation, it was possible to present what needs to be reviewed on the quality of accounting earning. The implication of this paper is that the factors of management's earnings management eventually hinder investors and creditors from judging the reliability of accounting information. It was suggested that a policy alternative for the K-Unicorn Project, which enhances reliability were presented by reflecting the evaluation of earnings quality through discretionary accruals.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.2
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• pp.85-91
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• 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.