• Title/Summary/Keyword: National management measure

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A Study on Earnings Management in Companies Achieving Sustainability: Accruals-based and Real Earnings Management

  • JI, Sang-Hyun;OH, Han-Mo;YOON, Ki-Chang;AN, Sang-Bong
    • Journal of Distribution Science
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    • v.17 no.9
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    • pp.103-115
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    • 2019
  • Purpose - We attempted to verify the level of ethics of firms achieving sustainable management from the aspect of reliability of accounting information. Specifically, we evaluated the effects of sustainable management on accruals-based earning management (AEM) and real earning management (REM). Research design, data, and methodology - We employed the issuance of sustainability reports in addition to the indices of social responsibility and environmental-management evaluation of the Korea Corporate Governance Service in order to measure sustainability management. AEM was measured using discretionary accruals and calculated using the operant Jones model. Specifically, REM was measured using the methodology suggested by prior studies. The sample of our study consisted of 1,418 years of public listed firms in the Korea Stock Exchange from 2015 to 2017. Results - First, the level of AEM in firms achieving sustainable management was lower than the other. Second, the level of REM in these firms was lower than the other. Nonetheless, another analysis showed that the level of governance control affects the level of earning management and that the levels of AEM and REM were generally lower in firms achieving sustainable management than the others. Conclusions - We expected that firms achieving external ethics tend to have a higher level of internal ethics than others.

A Study on Management System for Improving of Equipment Productivity in Injection Machining Process (사출가공공정에서 설비생산성 향상을 위한 관리체계에 대한 연구)

  • Park, Jun-Byung;Bae, Young-Ju
    • Journal of the Korea Safety Management & Science
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    • v.19 no.1
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    • pp.219-226
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    • 2017
  • This study investigates application cases of facility management system model for enhancing facility productivity of industry filed around medium and small facility processing companies and finds the inefficiency of the existing management model. Following items are researched to seek out methods and measures to maximize facility productivity through empirical analysis by exploring and establishing a new management model. First, the empirical analysis, it is found that the overall equipment efficiency index used for facility productivity management in the companies has a difficulty being used as the index for it in actual medium-small processing companies. Second, a new facility management system model applying standard cycle time is suggested among facility management index system to measure facility productivity. Third, the empirical analysis is used to verify that developed facility management system model is a useful method to manage the facility productivity by applying the model to actual medium-small processing companies. Finally, it is necessary to implement comparison analysis on whether actual productivity enhancement induces a distinctly different result by using a new facility management index system model to be inhibited in this study.

Factors Affecting Social Distance toward Mental Illness: A Nationwide Telephone Survey in Korea (정신질환에 대한 일반인의 사회적 거리감에 영향을 미치는 요인)

  • Moon, Sang-Jun;Lee, Jin-Seok;Park, Sue-Kyung;Lee, Sun-Young;Kim, Yoon;Kim, Yong-Ik;Shin, Young-Soo
    • Journal of Preventive Medicine and Public Health
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    • v.41 no.6
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    • pp.419-426
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    • 2008
  • Objective: The purpose of this study was to investigate impact of knowledge familiarity, and prejudice about mental illness as well as demographic factors on the social distance from mentally ill people, which is a proxy measure of discrimination. Method: To assess the impact of knowledge and familiarity, prejudice about mental illness and demographic factors on the social distance from mental illness, we conducted a telephone survey in South Korea with the responders being nationally representative people who were 18 years old or over (n=1040). Independent samples T-tests, one way ANOVA and linear regression analysis were performed to analyze the results of the survey. Result: The social distance from mental illness decreased as the knowledge and familiarity increased, but the social distance was increased as prejudice was increased. Prejudice had a greater impact on social distance than familiarity and knowledge. Females showed greater social distance than did males. A higher education level had a negative effect on social distance. Conclusion: to reduce the social distance from mentally ill people, efforts to increase the familiarity about mental illness as well as efforts to educate people about mental illness are important.

A Study on Improvement Plans of Earthquake Disaster Safety Management in National Industrial Complexes (국가산업단지 지진재난 안전관리 개선방안 연구)

  • Song, Chang Young;Lee, Dae Jin
    • Journal of Korean Society of Disaster and Security
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    • v.13 no.3
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    • pp.1-14
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    • 2020
  • The purpose of this study is to identify the problems of the earthquake disaster safety management in the national industrial complexes and to suggest improvement counter-measure. Literature review for the safety management system of the Korea Industrial Complex Corporation and interview with practitioners was conducted. and Seismic design application survey was conducted on 28 national industrial complexes. In order to improve Earthquake Disaster Safety Management, Counter-measures were suggested such as the reinforcement of laws and regulations related Seismic. It is expected that the improvement counter-measures presented in this study can be used as policy-making data for improving the seismic performance of the national industrial complexes in the future.

A Study on the Performance of Quality Small-Group Activity (품질소집단 활동의 성과에 관한 연구)

  • Chung, Young-Bae;Kim, Yon-Soo
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.34 no.4
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    • pp.42-48
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    • 2011
  • This paper proposes performance measurement method of quality small-group activity in business. This paper collects and analyzes quality circle activities data respect to tangible and intangible effect in national quality circles competitions festival. This paper proposes QPI (quality-circle performance index) based on Balanced Scorecard for quality small-group activity in quality improvement area. QPI is to measure the performance of quality improvement activities in the business firms. QPI is able to use widely in industries to provide a performance measure of quality small-group activity. In this paper, we propose the application method of QPl.

Study on Foodservice and Nutrition Management for Elementary Schools in Kyungnam and Ulsan - Foodservice Management - (경상남도와 울산광역시 초등학교의 급식 및 영양관리 실태조사 I - 급식관리 -)

  • Yun, Hyeon-Suk;Lee, Gyeong-Hwa
    • Journal of the Korean Dietetic Association
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    • v.7 no.3
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    • pp.227-236
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    • 2001
  • The purpose of this survey was to investigate the status of dietitians' food service management in the elementary school lunch program. 386 dietitians in Kyungsangnamdo and Ulsan that participated in this survey, 350 dietitians were selected for analysis. The main results of this study are as follows. The most important item they consider was nutrition(42.5%), preferences(37.8%), budget(17.0%) in the menu planning. The standardized recipe was used in 92.8% of school dietitians. It turns out that 90% of them survey the price once per month, while twice per month for the cases having much more studnets or having longer career record. 70.8% use the computer program(Lunch) which was developed at Kyungnam, its use increases as longer as they have career record. 'Error occur' 75.7%, 'not knowing how to use' 13.6%, 'familiar with manual work' 7.8%, 'no computer' 2.9%, that's why they don't use the program. Food check up was done 82.5%. Amount of food after lunch was measured 'always' 67.6%, 'often' 30.0%, 'never' 2.4% and 'mostly by eye measure' 59.3%', 'always by scale' 22.7%, 'always by eye measure' 18.8%.

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A Comparative Study on the Service Efficiency Index(SEI) and Service Quality Consistency Index(SQCI) using the SQI (SQI를 이용한 서비스효율성지수(SEI) 및 서비스품질 일관성지수(SQCI)의 비교연구)

  • Song, Gwang-Suk;Yoo, Han-Joo
    • Journal of Korean Society for Quality Management
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    • v.36 no.4
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    • pp.102-116
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    • 2008
  • The most widely used models to study the quality of service are the SERVQUAL and SERVPERF models that measure service mechanisms. This paper is to estimate service efficiency and consistency for Retail Industry. We tried to measure the service quality and overall satisfaction by using DEA and PCI, degree of combination and top2box which is a little bit different methodology from traditional ones. Rather than using the usual method of converting the service quality index by mean value, the Service Efficiency Index(SEI) and Service Quality Consistency Index(SQCI) are used to measure the efficiency and consistency level, which in turn can be used as the new service quality indices. The result of SEI and SQCI show the efficiency frontier in retail industry that 6 DMUs are analyzed relative efficient DMUs, 12DMUs are inefficient DMUs and retail Industry consistency level appeared low(0.35-0.47) Also, there is a significant difference in terms of efficiency and consistency in the each retail industry. Finally, we showed the summarized result as the Effi-Con Matrix.

A Study on the Export Priority Indicators of Rice Processed Food for Export Business

  • Kang, Kyung soo;Son, Chan soo;Jung, Jong min;Park, Sang youn;Kim, Hyo Eun
    • International Journal of Advanced Culture Technology
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    • v.6 no.3
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    • pp.88-97
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    • 2018
  • As the trade among the countries increases, domestic agriculture is facing a crisis. Especially domestic rice industry is suffering from the rice market opening problem and the domestic rice industry itself. As a counter measure against this, despite the promotion of the rice processing food industry, the export of rice processed food has decreased by an average annual rate of 12.3% since 2011 due to the lack of customized export strategy, such as low price competitiveness, insufficient quality and brand management. As a measure, we selected indicators to prioritize establishment of export strategy of rice processed food business and used AHP methodology to draw the weight for each indicators. The selection of export strategy prioritization indicator was based on the marketing mix theory, various previous research reviews and expert consulting. Five higher level indicators and nineteen detailed indicators were derived, and a weighted value of them was analyzed using a professional package. As a result, the relative importance of higher level indicators was 45.5% for product differentiation, 18.4% for management competence, 13.0% for export infrastructure, 12.0% for product pricing, and 11.1% for product distribution. The relative importance of the lower level indicators was 17.3% for product safety, 15.3% for product quality, 9.1% for management expertise, and 7.0% for product brand. This result is expected to be used as export strategy indicators of rice processed food export business.

A Study on System for measuring morphometric characteristis of fish using morphological image processing (형태학적 영상처리를 이용한 어체 측정 시스템 개발에 관한 연구)

  • Lee, Dong-Gil;Yang, Yong-Su;Kim, SeongHun;Choi, Jung-Hwa;Kang, Jun-Gu;Kim, Hee-Je
    • Journal of the Korean Society of Fisheries and Ocean Technology
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    • v.48 no.4
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    • pp.469-478
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    • 2012
  • To manage, sort, and grade fishery resources, it is necessary to measure their morphometric characteristics. This labor-intensive task involves performing repetitive operations on land and on a research vessel. To reduce the amount of labor required, a vision-based automatic measurement system (VAMS) for the measurement of morphometric characteristics of flatfish, such as total length (TL), body width (BW), and body height (BH), has been developed as part of a database management system for fishery resources management. This system can also measure the mass (M) of flatfish. In the present study, we describe a morphological image processing algorithm for the measurement of certain characteristics of flatfish. This algorithm, which involves preprocessing, edge pattern matching, and edge point detection, is effective in cases where the flatfish being measured has a deformed tail and is randomly oriented. The satisfactory performance of the proposed algorithm is also demonstrated by means of experiments involving the measurement of the BW, TL and BH of a flatfish when it is straightened (BW : 117mm, TL : 329mm, BH : 24.5mm), when its tail is deformed, and when it is randomly oriented.

Culinary Employees' Sanitation Management Practice Levels According to Dietitians' Sanitation Training Performance in the Institutional Foodservice Industry in the Chungbuk Province (충북지역 단체급식 영양사의 위생교육 실행 수준에 따른 조리종사자의 위생관리 실천 수준)

  • Lee, Jea-Young;Yon, Mi-Yong;Lee, Yu-Jin;Kim, Woon-Ju
    • Journal of the Korean Society of Food Culture
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    • v.26 no.2
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    • pp.151-158
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    • 2011
  • The purpose of our study was to examine the effects of dietitians' sanitation training performance on the sanitation knowledge and management practice level of culinary employees. We developed a questionnaire to measure the sanitation knowledge and management practice level of culinary employees and the sanitation training performance of dietitians. The questionnaire was completed by 53 dietitians and 337 culinary employees working in food service in the Chungbuk Province. We found that the sanitation training performance of dietitians had a significant positive affect on the sanitation knowledge and management practice level of culinary employees. There was also a correlation between sanitation knowledge and the management practice level of culinary employees. We conclude that sanitation training performance by dietitians is an effective method of improving the sanitation knowledge and management practice level of culinary employees. Thus, we suggest strengthening the sanitation training programs given by dietitians to improve food hygiene and safety in the foodservice industry.