• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.717-728
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• 2020

The objective of this study is to explore the whole process of fraud risk management strategies that should be implemented by the organizations. Secondly, this study discusses the governance issues that arise at each stage of the process. For the purpose of this study, a content analysis of previous literatures is used as a technique for gathering data. This process usually involves codifying qualitative and quantitative information into pre-defined categories in order to derive patterns in the presentation and reporting of information. Based on our content analysis, we found that the fraud risk management process should be made of at least five stages which are inculcating the culture of managing risks in an organization, identifying the risks, evaluating the risks, determining preventive actions and implementing and reviewing stages. Our extended analysis of the fraud risk management process finds that a lot of governance issues arise in the fraud risk management process that should be solved by regulators and companies in order to ensure that fraud risk management process is embedded as corporate culture, not merely as a process. Among them are how to create the risk culture in an organization and whether auditors and risk management committees identify risks from each available source.

• 원예과학기술지
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• 제29권6호
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• pp.583-591
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• 2011

'Formosa' plums were picked at three maturity stages according to skin redness, treated with $1{\mu}L{\cdot}L^{-1}$ 1-MCP at $10^{\circ}C$ for 24 h and then stored for 21 days at $10^{\circ}C$. Ethylene production, respiration rate, firmness, color, TSS, TA, and ethanol concentration were determined. Total phenolic content, total flavonoid content, and antioxidant capacity were determined periodically by separating the flesh from the peel. Ethylene production and respiration rate were strongly inhibited in all stages of the 1-MCP-treated fruit, while ethylene production dramatically increased in all stages of non-treated fruit until 11 days after harvest, after which it decreased until the end of the experiment. The respiration rate of the stored fruit increased for 11 days in stages 1 and 2 and for 7 days in stage 3 and decreased after. 1-MCP-treated fruit in all stages showed delay in fruit quality changes such as firmness, TA, skin color, and ethanol concentration, but non-treated fruit did not. Total phenolic contents, total flavonoid contents and antioxidant capacity of 'Formosa' plums were not affected by 1-MCP treatment or maturity stage. However, those values were higher in the peel than in the flesh.

• 지역사회간호학회지
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• 제18권3호
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• pp.431-440
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• 2007

Purpose: The purpose of this study was to describe stage distribution of current and former smokers and to analyze significant variables that used by adolescents at each stage using the Transtheoretical Model. Methods: A cross-sectional study was performed with 145 students attended to five high schools in one rural area. The survey instruments included stages and processes of change. decisional balance, self-efficacy, and knowledge related to smoking. Results: Among the participants, 47.6% were in the precontemplation and contemplation stages, 20.7% were in the preparation stage, and the other 31.7% were in the action and maintenance stages. Analysis of variance tests revealed that behavioral processes, pros and cons of smoking, and self-efficacy were significantly associated with the stages of smoking cessation, while among 10 processes of change, self-reevaluation, self-liberation, and reinforcement management were significantly different by the stages. Conclusions: The study results suggest that smoking cessation programs should emphasize behavioral strategies, self-efficacy, and decisional balance to help students adopt and maintain smoking cessation.

• 한국초지조사료학회지
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• 제39권3호
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• pp.141-147
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• 2019

The purpose of this study was to determine the effect of waterlogging duration on the growth characteristics and productivity of forage corn at different growth stages under paddy field conditions. Treatments consisted of waterlogging at two growth stages (V7 or V14) for four waterlogging durations (no waterlogging, 48 hours, 72 hours, and 96 hours, respectively). The V14 growth stage was more vulnerable to waterlogging than the V7 stage. Among the waterlogging durations, the lodging score increased at 48 hours. The stem height of forage corn decreased with the increase in waterlogging duration at the different growth stages (V7 and V14). Increase in waterlogging duration reduced the stem dry matter yield, ear dry matter yield, and total dry matter yield at both growing stages (V7 and V14). The waterlogging treatments at the V14 stage affected ear dry matter yield more than those at the V7 growing stage. Thus, the management of forage corn under paddy field conditions must be strengthened during early (V7) and grain fill stages (V14). When waterlogging occurs, surface and subsurface drainage should be implemented within 48 hours to control (no waterlogging) the groundwater level and, thus, minimize economic losses due to forage corn damage.

• 현장농수산연구지
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• 제4권1호
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• pp.3-28
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• 2002

This study was carried to devise comprehensive policies for systematically fostering the eligible farmers in Korea based on their vocational developing stages such as potential stage in juvenile days, preparing stage in agricultural schools and colleges, farm worker stage under farm manager, ownership farming stage and professional farm manager stage. Of course all of these developing stages are not necessary but desirable processing to be a good farmer. At least more than two stages are necessary to be a professional farm manager. In order to systematically foster the eligible farmers as many as demanded in Korea, appropriate policies in the every stage should be devised. As the result of this study, several programs were sugested as the appropriate policies such as development of school 4-H program in potential stage, scholarship program in preparing stage, supporting programs for the farmhouse-hold having a family's farm management agreement, development of the instalment savings program for the young farm workers and farmer's certificate program, etc.

• 산학경영연구
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• 제22권2호
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• pp.87-109
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• 2009

본 연구는 국내 기업의 품질경영에서 활용되는 대표적 활동인 품질분임조와 6시그마의 발전단계를 분류하기 위해서 기존연구에 대한 문헌을 고찰한다. 그리고 고찰한 기존연구를 토대로 Van der Wiele(1988)의 fad, fashion, fir 분류체계를 이용해서 현재 국내 품질분임조와 6시그마 활동의 발전단계를 분류해서 현재 위치와 성장 가능성을 파악하고자 한다. 따라서 기존 문헌연구를 통해서 품질경영활동의 발전단계를 연구주제별 분류 및 학문적 관점과 기업적 관점으로 고찰한 결과, 현재 국내 품질분임조활동은 지속적 유행(fashlon) 과 정상적 적합상태(fit)의 중간 단계로 분류해볼 수 있었고 더 이상의 성장이 없는 혼란한 상태라고 볼 수 있었다. 그리고 우리나라의 6시그마 활동은 지속적 유행(fashion) 상태로 분류되었고 앞으로 계속해서 성장 발전해 나아갈 것으로 볼 수 있다.

• 품질경영학회지
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• 제28권3호
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• pp.68-81
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• 2000

In this paper, we studied the four stages of quality related education and training and identified alignment factors that have influence on successful TQM education and training. Based on extensive literature reviews the four stages are extracted such as quality concepts training, quality tools training, special topics training, and leadership training. Also we determine the alignment factors. A framewok of research model including above factors is developed and tested statistically. The perceived data are collected from managers of quality departments of 140 Korean firms through survey. The results show that alignment factors which achieve success in Quality related education training are using relevant examples and implementing training at the top in quality concepts training, providing time and opportunity to master skills in quality tools training, organizing courses into a logical curriculum in special topics training, and providing ongoing feedback in leadership training. We also offered numerous suggestions that can help organizations develop effective training programs to meet their objectives.

• 품질경영학회지
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• 제45권2호
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• pp.175-189
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• 2017

Purpose: This study aims to built the manual for quality assurance at development stages based on the system engineering to prevent the lack of mass product capability in advance. Methods: This study have proposed quality baseline and review guidelines of outputs in system development stages for R&D quality assurance of Domestic weapons systems Results: We apply the this method to 21 projects of military area in 2016, and we present 1,291 supplementary requirements such as adding the missing test items. Conclusion: This method contribute to minimize the gap between the quality of development and production and reduce the configuration management effort during the initial production.

• 품질경영학회지
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• 제44권3호
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• pp.587-600
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• 2016

Purpose: This paper evaluates the performance of the pre-control(PC), an alternative to statistical process control techniques and compares with a control chart considering the tolerance of process. Methods: The previous studies for PC have drawbacks that PC with two linked stages, qualification and running, are discussed separately and independently. Hence this paper analyzes the performance of PC by integrating two stages. Results: Average outgoing quality limits to grasp the outcome of PC are provided by computational results for two process capability indexes, $C_p$ and $C_{pk}$ and the usefulness of PC from comparative experiments with modified control charts is commented. Conclusion: Helpful guidelines for quality managers to apply PC in practice and areas of process for PC to be more benefit are presented.

• Asia pacific journal of information systems
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• 제30권2호
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• pp.397-419
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• 2020

Business analytics is a management tool for achieving significant business performance improvements. Many organizations fail to or only partially achieve their business objectives and goals from business analytics. Business analytics adoption is a multi-stage complex activity consisting of evaluation, adoption, and assimilation stages. Several research papers have been published in the field of business analytics, but the research on multi-stage BA adoption is fewer in number. This study contributes to the scant literature on the multi-stage adoption model by identifying the critical themes for evaluation, adoption, and assimilation stages of business analytics. This study uses the thematic content analysis of peer-reviewed published academic papers as a research technique to explore the key themes of business analytics adoption. This study links the critical themes with the popular theoretical foundations: Resource-Based View (RBV), Dynamic Capabilities, Diffusion of Innovations, and Technology-Organizational-Environmental (TOE) framework. The study identifies twelve major factors categorized into three key themes: organizational characteristics, innovation characteristics, and environmental characteristics. The main organizational factors are top management support, organization data environment, centralized analytics structure, perceived cost, employee skills, and data-based decision making culture. The major innovation characteristics are perceived benefits, complexity, and compatibility, and information technology assets. The environmental factors influencing BA adoption stages are competition and industry pressure. A conceptual framework for the multi-stage BA adoption model is proposed in this study. The findings of this study can assist the practicing managers in developing a stage-wise operational strategy for business analytics adoption. Future research can also attempt to validate the conceptual model proposed in this study.