• Title/Summary/Keyword: Internal quality

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A Selection Method of Database System Quality Characteristics Using the Analytic Hierarchy Process (계층분석적 의사결정기법을 이용한 데이터베이스 시스템 품질 특성의 선정 방법)

  • Park, Mi-Young;Seung, Hyon-Woo
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.20 no.4
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    • pp.191-204
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    • 2009
  • It is essential to estimate and evaluate for user satisfaction and quality management of database system, understanding of user needs and quality characteristics. Based on ISO 25000 series, it was suggested, the first research, that 5 main quality characteristics, 21 sub quality characteristics and 48 internal quality characteristics. There are comparative significance methods of main quality characteristics, sub quality characteristics and internal quality characteristics but it is not easy to use directly quality model in database system industry field. Also, Considering time and cost in quality evaluation, it is impossible to evaluate 48 internal quality characteristics and its level of quality evaluation is not equal in accordance with integrity level of database system. By using AHP, this study presents selection method of quality characteristics in weight and possibility of application quality model.

The Role of Accounting Professionals and Stock Price Delay

  • RYU, Haeyoung;CHAE, Soo-Joon
    • The Journal of Industrial Distribution & Business
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    • v.11 no.12
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    • pp.39-45
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    • 2020
  • Purpose: The stock price delay phenomenon refers to a phenomenon in which stock prices do not immediately reflect corporate information and the reflection is delayed. A prior study reported that the stock price delay phenomenon appears strongly when the quality of corporate information is low (Callen, Khan, & Lu, 2013). The purpose of the internal accounting control system is to improve the reliability of accounting information. Specifically, the more professionals such as certified public accountants are placed in the internal accounting control system, the more information is prevented from being distorted, so the occurrence of stock price delay will decrease. Research design, data and methodology: In this study, companies listed on the securities market from 2012 to 2016 were selected as a sample to analyze whether the stock price delay phenomenon is alleviated as accounting experts are assigned to the internal accounting control system. The internal control personnel data were collected in the "Internal Accounting Control System Operation Report" attached to the business report of each company of the Financial Supervisory Service's Electronic Disclosure System(DART). The measurement method of the stock price delay phenomenon was referred to the study of Hou and Moskowitz (2005). The final sample used in the study is 2,641 firm-years. Results: It was found that companies with certified accountants in the internal accounting control system alleviate the stock price delay phenomenon. This result can be interpreted as increasing the speed at which corporate information is reflected in the stock price by improving the reliability of information disclosed in the market by the placement of experts in the system. Conclusions: The results of this study suggest that accounting professionals assigned to the internal accounting control system are playing a positive role in providing high-quality information to the market. In this study, focusing on the fact that the speed at which corporate information is reflected in the stock price is very important for the stakeholders in the capital market, we find that having a certified public accountant in the internal accounting control system alleviates the stock price delay phenomenon.

A cost model for determining optimal audit timing with related considerations for accounting data quality enhancement

  • Kim, Kisu
    • Korean Management Science Review
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    • v.12 no.2
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    • pp.129-146
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    • 1995
  • As society's relience on computerized information systems to support a wide range of activities proliferates, the long recognized importance for adequate data quality becomes imperative. Furthermore, current trends in information systems such as dispersal of the data resource together with its management have increased the difficulty of maintaining suitable levels of data integrity. Especially, the importance of adequate accounting (transaction) data quality has been long recognized and many procedures (extensive and often elaborate checks and controls) to prevent errors in accounting systems have been introduced and developed. Nevertheless, over time, even in the best maintained systems, deficiencies in stored data will develop. In order to maintain the accuracy and reliability of accounting data at certain level, periodic internal checks and error corrections (internal audits) are required as a part of internal control system. In this paper we develop a general data quality degradation (error accumulation ) and cost model for an account in which we have both error occurrences and error amounts and provide a closed form of optimal audit timing in terms of the number of transactions that should occur before an internal audit should be initiated. This paper also considers the cost- effectiveness of various audit types and different error prevention efforts and suggests how to select the most economical audit type and error prevention method.

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The Effects of Marketing Culture on Service Quality, Customer Satisfaction and Customer Loyalty in Distribution Service Firms (유통서비스 조직의 마케팅문화가 서비스품질, 고객만족 그리고 고객충성도에 미치는 영향에 관한 연구)

  • Park, Jong-Oh;Jang, Chung-Seok
    • Management & Information Systems Review
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    • v.23
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    • pp.99-134
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    • 2007
  • In recent years there has been much emphasis on the need for service firms to develop an organizational culture which facilitates the successful implementation of marketing activities. This study examines the relationship among marketing culture, service quality, customer satisfaction, and customer loyalty in fast food service firms. The results of empirical analysis can be summarized by the following: First, marketing culture(employee service quality, interpersonal relationships, selling task, organization, internal communications, innovativeness) had a significant direct effect on service quality. Second, marketing culture(employee service quality, selling task, internal communications) had a significant direct effect on customer satisfaction. It had also a positive, significant indirect effect on customer satisfaction through service quality. Third, service quality had a significant indirect effect on customer loyalty through customer satisfaction. Therefore, the results of the study provide the practical implication for establishment of service firms' marketing strategies, related to marketing culture.

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Design and Implementation of an Automated Fruit Quality Classification System

  • Choi, Han Suk
    • Smart Media Journal
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    • v.7 no.4
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    • pp.37-43
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    • 2018
  • Most of fruit quality classification has been done by time consuming, inaccurate and intensive manual labor. This study proposed an automated fruit grading system based on appearances and internal flavors. In this study, image processing technique and a weight checker were used to measure the value of appearance features and the near infrared spectroscopy analysis method was used to estimate the value of internal flavors. Additionally, I suggested 8x8x5x5 ANN based fruit quality classifier model to grade fruits quality. The proposed automated fruit quality classification system is expected to be very beneficial for many farms where heavy manual labor is usually needed for fruit quality classification.

Analytic Study of 68 Patients with Functional Dyspepsia According to Syndrome Differentiation (68명의 기능성 소화불량증 환자에 대한 한의학적 변증분석)

  • Park, Yang-Chun;Cho, Jung-Hyo;Choi, Sun-Mi;Son, Chang-Gue
    • The Journal of Internal Korean Medicine
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    • v.29 no.3
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    • pp.574-581
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    • 2008
  • Objective : Functional dyspepsia is a common disease impeding subjective quality of life. The present study aimed to analyze syndrome differentiation of functional dyspepsia to help with development of oriental therapeutics. Methods : Sixty-eight subjects diagnosed with functional dyspepsia were analyzed and classified into one of five syndrome differentiations. We compared symptomatic characteristics according to the Nepean Dyspepsia Index (NDI), such as severity, kinds of dyspepsia-related complaints and functional dyspepsia quality of life (QOL) among groups. Results : Patients with disharmony between liver and stomach were most prevalent (52.9%), but no patients with complex of fever and cold. The scores of symptom severity and QOL were not significantly different between groups. Each group had a specified pattern of complaints. Conclusions : Clinical-study based analysis of functional dyspepsia constructed by this study, could be useful in objectively developing Oriental medicines for this disease.

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Case Report of Chronic Diarrhea Treated with Omae-hwan (오매환으로 호전된 만성 설사 환자의 한방 치험 1례)

  • Seon-ju Ahn;Eun-seo Kim;Jin-sol Yoon;Young-su Lee
    • The Journal of Internal Korean Medicine
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    • v.44 no.2
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    • pp.260-268
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    • 2023
  • Objectives: This study reported a clinical case of a chronic diarrhea patient who showed improvement with Korean medicine treatment. Methods: A patient with chronic diarrhea was treated with herbal medicine (Omae-hwan and Omae-hwan-ryo), acupuncture, cupping, and moxibustion. Changes in stool form were measured using the Bristol Stool Scale (BSS). The frequency of defecation was checked every day. The Short Form 36-Item (SF-36) was used to compare patients' quality of life before and after treatment. Results: Korean medicine treatment improved the stool form, frequency of defecation, and quality of life. Conclusion: Korean medicine treatment containing Omae-hwan and Omae-hwan-ryo improves clinical symptoms and quality of life.

Internal Quality Estimation of Korean Red Ginseng Using VIS/NIR Transmittance Spectrum (가시광선 및 근적외선 투과스펙트럼을 이용한 홍삼의 내부품질예측)

  • 손재룡;이강진;김기영;강석원;최규홍;장익주
    • Journal of Biosystems Engineering
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    • v.29 no.4
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    • pp.335-340
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    • 2004
  • This study was conducted to evaluate the internal quality of Korean red ginseng using VIS/NIR transmittance spectra. To classify the internal qualities, partial least squares(PLS) regression was conducted. The main results are as follows: To develop the PLS model, several wave bands were divided and incorporated into the model. Among the bands, the wavelength range of 550-1,020nm, excluded noise signal, showed the best evaluation results. Effect of step size on the performance of quality evaluation showed optimal at 15 steps. In order to enhance the accuracy of quality evaluation, the abnormal spectrum shape was considered first and then the PLS model was applied. Among the 150 samples, 12 samples were evaluated by the spectrum shape. In this study, to develop the optimal PLS regression model, among the 150 samples, 138 samples was used with exception of 12 samples which could evaluate the spectrum shape. The result of quality evaluation was promising as SEC and correlation coefficient were 1.09 and 0.967, respectively, and SEP and correlation coefficient were 1.04 and 0.958, respectively.

Clinical effects of AF-365 for maintenance therapy in chronic stages of asthmas (천식 완해기 유지치료로서 AF-365의 임상적 효과)

  • Jeong, Seung-Yeon;Lee, Jae-Sung;Choi, Jun-Yong;Lee, Kun-Young;Jung, Hee-Jae;Rhee, Hyung-Koo;Bae, Hyun-Su;Jung, Sung-Ki
    • The Journal of Internal Korean Medicine
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    • v.26 no.1
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    • pp.1-11
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    • 2005
  • Backgrounds : Gamichungsangboha-tang extract has been known to improve pulmonary functions and quality of life within four weeks of treatment. Cessation of treatment causes recurrence of symptoms and regression of pulmonary function and poorer quality of life. Long-term herbal therapy is difficult to maintain due to economic burden and other reasons. AF-365 is made with reduced dosage of Gamichungsangboha-tang extract. This study was designed to evaluate the effectiveness of AF-365 for maintenance therapy. Materials and Methods : The subjects consisted of 27 patients with asthma who had beed treated with AF-365 for four weeks. First, patients were treated with Gamichungsangboha-tang extract for four weeks. Second patients stopped herbal medicine for four weeks and after that they took AF-365. Pulmonary function test(PFT) was checked before and after four weeks of treatment. Quality of Life Questionnaire for Adult Korean Asthmatics(QLQAKA) was checked every two weeks from the beginning. The effects of AF-365 were analysed throughout the last four weeks. Results : Treatment of AF-365 for four weeks resulted in significant increase in PEFR%, QLQAKA. The QLQAKA of the step3, step4 group classified by Global initiative for asthma(GINA) showed significant improvement, and the QLQAKA of the step2 group showed no significant difference. In step3 group, PEFR% increased significantly. Conclusions : This study supports a role for AF-365 in maintenance of pulmonary function and quality of life, especially in persistent symptomatic asthmatics.

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A Case Report on Symptom Improvement in a Polycythemia Vera Patient Treated with Acupuncture (침치료로 임상증상이 호전된 진성적혈구증가증 환자 치험 1례)

  • Kim, Eujin;Hur, Soyoung;Hwang, Cho-Hyun;Jang, Eungyeong;Lee, Jang-Hoon;Kim, Youngchul
    • The Journal of Internal Korean Medicine
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    • v.42 no.5
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    • pp.976-981
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    • 2021
  • Objectives: This study investigated the effectiveness of acupuncture for improving polycythemia-vera-related symptoms and quality of life. Methods: A 56-year-old woman diagnosed with polycythemia vera received acupuncture treatment between February 19, 2021, and August 26, 2021. We observed the changes in subjective symptoms and conducted myeloproliferative neoplasm symptom assessment form total symptom score (MPN-SAF TSS) questionnaire. Results: After 13 acupuncture treatment sessions over six months, symptoms of polycythemia vera, such as fatigue, bone pain, itching, and headache, improved. Conclusion: This study suggests that acupuncture may be a helpful treatment strategy for polycythemia vera patients suffering from significant symptom burdens and reduced quality of life.