• 한국정보시스템학회지:정보시스템연구
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• 제11권2호
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• pp.1-25
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• 2002

This study is for the purpose of understanding User Satisfaction of Accounting Information System more closely by means of perceiving relations between Internal Controls and Quality. That is, this study is to assess Internal Controls and Quality and to connect those with User Satisfaction. This thesis is for the substantial study on whether Information Quality, System Quality, and Service Quality influenced by Internal Controls of Accounting Information System have an effect on User Satisfaction, when Internal Controls of Accounting Information System is good, The following hypothesis was made to achieve this purpose. First, Internal Controls will have an positive influence on Quality. Second, Qualify will positively affect User Satisfaction. Third, Internal Controls will positively Influence User Satisfaction. Fourth, Internal Controls will have a positive effect on User Satisfaction through Quality For the survey sample, this study gathered data on someone engaged in companies or organizations which have computer offices, and groups were differentiated between general staff and someone in charge of the computer office, and each group had different questions. In general, 622 of questions were distributed and 200 of the final valid samples were used for the substantial analysis. As the result of the study, the relations between Internal Controls and Quality are statistically significant. The relations between Quality and User Satisfaction ire also statistically significant. But the relations between Internal Controls and User Satisfaction are not statistically significant. Path Analysis was implemented to analyze the hypothesis on whether Internal Controls have an influence on User Satisfaction through Quality. When the result of analysis with Lisrel 8.5 was examined, index numbers(GFI, AGFI, RMR) representing the suitability of the model were enough to be taken and it is showed that there is the suitability of the model. Internal Controls of Accounting Information System can't have an influence on User Satisfaction with Quality. As the above hypothesis was rejected, Through Path Analysis, this study examined the influence which relations between Internal Controls and Quality, factors of User Satisfaction, have on User Satisfaction, and is very meaningful in terms of the first trial. And on the point of time when there are little studies on the effect analyses between Internal Controls and Quality, this study would be the promoter for the future. The limitation on this study is to analyze only mutual effects between factors by choosing Internal Controls, Quality, and User Satisfaction as survey variables. The study which measure items with precision which are related to each variable and understand measurement factors clearly should be implemented.

• 융합경영연구
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• 제3권1호
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• pp.33-39
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• 2015

Managers are always trying to be the best internal controls in their organizations copper approximate because they know that be effective internal control over previous systems, to fulfill the mission of the organization and minimize unexpected events will be extremely difficult. On the other hand, the existence of internal controls to increase efficiency, reduce head loss, assets and achieving a reasonable assurance of the reliability of financial statements and compliance with laws and regulations will be. Internal control, not an event, but a series of operations and activities on the basis of output. Internal controls help to achieve the goal of minimizing the problems of implementing appropriate internal controls. Internal control is an integral component of corporate governance that will provide reasonable assurance of achieving the organization's objectives. preventing, detecting errors and fraud goes to work. Responsibility for the prevention and detection of fraud and error in the public sector is the responsibility of managers. Managers of internal control and consistently applying appropriate accounting systems, this responsibility will play (Lin et al., 2011). Since the public sector organizations differ from each other, thus establishing internal controls cant be the same for all organizations and agencies of the public sector. Establish specific controls on each system to factors such as size, type of operation and organizational goals that the system is designed, it depends. On the other hand, rapid advances in information technology, the need to update internal control guidelines in relation to Create a new computer system so as to ensure that the activities of managers and effective control Should be updated if necessary.

• 동의생리병리학회지
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• 제24권3호
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• pp.519-524
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• 2010

This clinical study was done to examine comparison the prevalence of metabolic syndrome and obesity index between patients with silent lacunar infarction and normal controls. We compared the components of metabolic syndrome and obesity index between patients silent lacunar infarction(n=62) and normal controls(n=72). The analysis of the data was done by Frequency Analysis, two sample t-test, Chi-square Test. Hypertension and diabetes mellitus was significantly higher in patients of silent lacunar infarctions. Body mass index (BMI), waist-hip ratio (WHR), body fat percentage, obesity ratio, metabolic syndrome were higher significantly in patients of silent lacunar infarctions than normal controls. Although statistically insignificant, waist circumference showed relatively higher in patients of silent lacunar infarction. This result emphasizes the importance of managing that hypertension, diabetes, body mass index (BMI), waist-hip ratio (WHR), body fat percentage, obesity ratio, metabolic syndrome in silent lacunar infarction.

• 경영과학
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• 제19권1호
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• pp.39-54
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• 2002

With increasing use of the computers and rapid progress of system technology, the Judgment Process of information system auditors is exacerbated and the auditing environment is becoming very complex. Therefore, with limited resources, to achieve the ultimate goals of control & auditing, it is absolutely necessary for the auditors to Identify the relative importance and priority order of controls Accordingly. the auditors'review and evaluation of the internal control are becoming the Important issues in our modern auditing Process. The objectives of this paper are to identify the crucial and important control factors that are necessary for the control system, end to analyze the relative importance of the internal controls.

• 대한한방내과학회지
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• 제26권4호
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• pp.844-852
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• 2005

Objectives : Through spectral analysis of heart rate variability(HRV) to study autonomic nervous system dysfunction of Hwabyung, culture related disease in Korea. Methods : HRV of 18 patients diagnosed as Hwabyung was measured against 13 healthy controls. HRV was measured by SA-2000p(Mediocre, Korea) for five minutes after 5 minutes resting. Results : 1. In time domain analysis, mean pulse rate(PRT) of in Hwabyung group was significantly higher than healthy controls. Standard deviation of all normal P-P intervals(SDNN), the square root of the mean of the sum of the squares of differences between adjacent normal P-P intervals(RMS-SD) in Hwabyung group was lower than healthy controls, but not significant. 2. As for frequency domain analysis, In TP(logarithmic total power), In VLF(logarithmic very low frequency), and In LF(logarithmic low frequency )in Hwabyung group was significantly lower than healthy controls. Ln HF(logarithmic high frequency), LF/HF ratio in Hwabyung group was also lower but not significant. Conclusions : This study suggests tile activity and imbalance of cardiac autonomous nervous system in Hwabyung patient is significantly lower than healthy individuals.

• Kidney Research and Clinical Practice
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• 제37권4호
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• pp.393-403
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• 2018

Background: This study compared nutritional parameters in hemodialysis (HD) subjects and controls using bioimpedance analysis (BIA) and investigated how BIA components changed before and after HD. Methods: This cross-sectional study included 147 subjects on maintenance HD from two hospitals and 298 propensity score-matched controls from one healthcare center. BIA was performed pre- and post-HD at mid-week dialysis sessions. Results: Extracellular water/total body water (ECW/TBW) and waist-hip ratio were higher in the HD patients; the other variables were higher in the control group. The cardiothoracic ratio correlated best with overhydration (r = 0.425, P < 0.01) in HD subjects. Blood pressure, hemoglobin, creatinine, and uric acid positively correlated with the lean tissue index in controls; however, most of these nutritional markers did not show significant correlations in HD subjects. Normal hydrated weight was predicted to be higher in the pre-HD than post-HD measurements. Predicted ultrafiltration (UF) volume difference based on pre- and post-HD ECW/TBW and measured UF volume difference showed a close correlation ($r^2=0.924$, P < 0.01). Remarkably, the leg phase angle increased in the post-HD period. Conclusion: The estimated normal hydrated weight using ECW/TBW can be a good marker for determining dry weight. HD subjects had higher ECW/TBW but most nutritional indices were inferior to those of controls. It was possible to predict UF volume differences using BIA, but the post-HD increase in leg phase angle, a nutritional marker, must be interpreted with caution.

• Journal of Information Technology Applications and Management
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• 제21권3호
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• pp.119-133
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• 2014

Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

• Asian Pacific Journal of Cancer Prevention
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• 제16권7호
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• pp.2739-2743
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• 2015

Background: More than 1 million cancer survivors reside in Korea. We here investigated activity limitations of cancer survivors compared to controls without a history of cancer. Materials and Methods: Using the 4th and 5th Korea National Health and Nutrition Examination Survey (2007-2012) data, we identified 1,155 adult cancer survivors. Activity limitations were defined as limitation in activities of daily living, experience of lying in a sickbed, and number of days lying in a sickbed during the last month. Descriptive analysis and multiple logistic regression compared these measures for survivors and controls by sex and age groups. Results: Approximately 29.4% of cancer survivors reported limitation in activities of daily living, 14.6% experienced lying in a sickbed, and 4.3% experienced more than 15 days lying in a sickbed during the last month. After controlling for demographic and health-related factors, cancer survivors were more likely to report activity limitation than controls. The associations were similar across sex and age groups. Conclusions: Cancer survivors have increased activity limitation compared to controls and these limitations persist across sex and age. Targeted interventions and improved management are essential for improving cancer survivor daily life.

• 정보보호학회논문지
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• 제24권6호
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• pp.1225-1241
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• 2014

고객정보 유출 방지를 위해 금융기관은 DLP(Data Leaks Prevention) 관련 정보보호 제품을 도입하고 내부통제 정책을 강화하고 있다. 그러나 정보의 수집, 제공, 이용, 저장 과정의 핵심적 역할을 담당하는 응용프로그램에 대한 관리 및 기술적 통제는 매우 미흡한 실정이며, 응용프로그램을 통한 정보유출 사고를 예방하거나 대책 마련을 위한 내부통제 정책의 이행에 어려움을 겪고 있다. 본 논문에서는 금융기관의 개인정보 취급 및 주요 유통 경로 현황 분석을 통해 문제점을 제기하고 정보유출 방지를 위한 효율적인 내부통제 보안기술의 필요성을 제시하였다. 이에 따라 가상화 및 모바일 분야에서 부분적으로 사용되고 있는 컨테이너 기술을 응용하여 클라이언트 PC 응용프로그램의 보안 취약점을 보완하고 정보유출 방지 기능을 제공하는 새로운 보안 컨테이너를 설계 구현하였으며, 실제 금융기관 업무시스템에 적용하여 정보유출 방지 및 IT 컴플라이언스 내부통제와 관련된 정책 수행능력의 효과성을 검증하였다. 또한 정책 설정을 통해 보안 컨테이너에 추가 보안 기능을 제공하고 보안 컨테이너를 재사용함으로써 보안 취약점 대응 비용 및 시간을 줄여 IT 컴플라이언스 규제 준수를 위한 보안 컨테이너의 효용 가치를 높였다.

• Asia pacific journal of information systems
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• 제5권2호
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• pp.79-100
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• 1995

Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.