• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.867-875
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• 2020

Quality internal audit (IA) plays a crucial role in accountability, transparency and preserving public properties. This paper gives a brief background of the IA system in Yemen and examines its impact with regards to financial performance in Yemeni commercial banks based on five factors: (i) independence of IAs, (ii) adherence to IA standards, (iii) governance principles implementation, (iv) size of the IA, and (v) frequency of internal audits committees' meetings. The primary data for the study were collected through a questionnaire prepared for this purpose. Fifty questionnaires were distributed out of which forty-two were retrieved and valid in the analysis process. For the empirical analysis, descriptive analysis and T-test were used for verification of the research hypotheses. Results revealed that sticking to standards internal audit, internal auditors' independence and quality governance have significant impact on banks' financial performance, while the size of internal audits committees, as well as their meeting, frequently has insignificant positive impact on banks' performance. Moreover, the country results show that the use of automated internal audit in banks has an impact on improving financial performance. This article provides avenues for further studies, mainly in developing countries, including Yemen, in quality internal audit and financial performance.

• Journal of Information Technology Applications and Management
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• v.16 no.2
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• pp.135-150
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• 2009

Corporate databases are usually denormalized, due to the data modelers' impetuous belief that denormalization could improve system performance. By providing a logical insight into denormalization, this paper attempts to prevent every database modeler from falling into the denormalization pit. We indicate loopholes in the denormalization advocates' assertions, and then present four criteria to analyze the usefulness and validity of denormalization; 1) the level of concurrency among transactions, 2) the database independence of the application program, 3) the independence between the logical design and the physical one, and 4) the overhead cost to maintain database integrity under various query patterns. This paper also includes experimental results to evaluate performance of denormalized and fully normalized structures under various workloads.

• Journal of Families and Better Life
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• v.20 no.4
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• pp.103-111
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• 2002

This study is to examine the relationship of HOME and personality with Preschool children's school readiness. The subjects were 138 children(4 to 6 year-old) and their mothers in Seoul, Gyunggi-do, and Chungnam. The instruments for this study were Cooperative Preschool Inventory(CPI), The Home Observation for Measurement of the Environment(HOME), and Children's Personality Test. The data were analyfed by Pearson's r, stepwise regression, ANOVA, Scheffe test for the post hoc test, and Cronbach a for the reliability in SPSS PC program. The major findings with the preschool children's school readiness were as follows. 1) That was significant correlations with HOME(language environment and encouragement of independence) and personality(sociability and familiarity). 2) That was explained significantly by sociability, encouragement of independence, language environment, and stimuli for development. 3) That was no sex-difference and was an increase by age. 4) There were significant differences in preschool children's school readiness, HOME, and personality by familial demographic variables.

• Journal of Arbitration Studies
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• v.28 no.3
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• pp.3-20
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• 2018

Independence and impartiality are the operating core of an arbitration disciplinary mechanism. Due to many factors, illegalities and improper acts in arbitration cases are facts of life in our country, and have greatly damaged the credibility of arbitration. It is necessary for us to perfect the operating mechanism of arbitration discipline from the four pluralistic progressive aspects of disciplining the cause externalization, disciplining the subject duality, the quasi-judicature of disciplinary procedures and the disciplining measures so that the populace can experience fairness and justice in every case. We should perfect the supporting measures such as the strict selection conditions and procedures of arbitrators, improving the quality of the arbitrator team, exploring the management mechanisms and strengthening the evaluation dynamic. An examination is a general investigation and evaluation so as to provide encouragement for being continually engaged as arbitrators, but it does not provide an objective basis of arbitration discipline. It is urgent to perfect the arbitration guarantee system on the basis of meeting the material needs of the arbitrators so as to enhance the sense of professional rank and honour of arbitration.

• Proceedings of the Korea Database Society Conference
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• 1999.06a
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• pp.187-194
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• 1999

Case-Based Reasoning(CBR) systems support ill structured decision-making. The measure of the success of a CBR system depends on its ability to retrieve the most relevant previous cases in support of the solution of a new case. One of the methodologies widely used in existing CBR systems to retrieve previous cases is that of the Nearest Neighbor(NN) matching function. The NN matching function is based on assumptions of the independence of attributes in previous case and the availability of rules and procedures for matching.(omitted)

• Proceedings of the Korean Operations and Management Science Society Conference
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• 1991.10a
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• pp.469-474
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• 1991

Recent interests in intelligent LP modeling aim to support MS/OR-naive users to be able to apply LP models to practical problems without the expert knowledges required. For more generalized LP modeling, a GPS(General Problem Solver)-based approach is suggested in this paper. It identifies modeling process as a means-ends analysis process. In view of this approach, a) we first divide the knowledges into domain specific assertive knowledges(state) and procedural knowledges about LP modeling(operator and macro) for model-domain independence, b) and then generate LP model according to the difference resolution techniques.

• Journal of Korean Society for Quality Management
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• v.19 no.1
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• pp.28-42
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• 1991

For a series or parallel system, though the component lifetimes have the absolutely continuous bivariate exponential distributions(ACBVE) by Block and Basu(1974), the common assumption that the component lifetimes are independent is used. The purpose of this paper, in this case, is to investigate the magnitude of the error caused by erroneous assumption, using the measure proposed by Klein and Moeschberger(1986). Estimation of the measure is conducted by maximum likelihood estimator(MLE) and those estimators are compared with corresponding jackknifed MLE through the Monte Carlo study.

• The Journal of Economics, Marketing and Management
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• v.4 no.2
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• pp.20-32
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• 2016

The purpose of the present study is to investigate the audit quality and Investment efficiency of the listed companies on the Tehran Stock Exchange (TSE). The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2008 to 2015. In this study the variables, auditor industry specialization, auditor reputation, auditor tenure and auditor independence has been used to investigate audit quality. The results of multiple linear regression analysis show that there is a significant relationship audit quality and Investment efficiency.

• Journal of the Korean Operations Research and Management Science Society
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• v.16 no.2
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• pp.33-33
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• 1991

The management of enterprise knowledge has been increasingly important because knowledge emerges as the new basis of competition in postcapitalist society. One of the key issues in knowledge management is to put knowledge into a repository where it can be easily stored, reused, and recreated. This paper proposes a model repository and the corresponding knowledge management framework. The emphases of model repository is on abstraction knowledge in the form of schematic models. Two major benefits are model independence and model integration. A metaschema is constructed according to six conceptual components: separate unit, external link, internal link, separate unite descriptor, link descriptor, and composite descriptor, which can be applied for a variety of models. A prototype system with a case illustrates the practical usefulness of model repository for knowledge management

• The Journal of the Korean dental association
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• v.53 no.11
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• pp.779-788
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• 2015

Individuals with special needs include those with behavioral issues, developmental disorders, cognitive disorders, congenital or genetic disorders, or systemic disease. These conditions may place them at increased risk for oral diseases. Dental management of patients with special needs require in-depth understanding of the background of disability and available behavioral guidance theories. Therefore dental team members need more training in the theory and practice of behavior management principles, which might lead to a clinical experience that is more respectful of the dignity and independence of patients with special needs. The dental professional should be flexible to modify the behavior management approach according to the individual patients needs. Also a family/care-giver centered approach based on their preferences and concerns, the patient's challenging behaviors, and related medical problem can serve to improve the treatment planning and oral health management of dental patients with special needs. This article focuses on uncooperative behavior and behavior management, which help practicing dentists to understand their role in the care of patients with special needs.