• International Journal of Advanced Culture Technology
• /
• 제12권1호
• /
• pp.293-298
• /
• 2024

The purpose of an internal control system is to prevent the occurrence of errors and fraud in the process of producing accounting information, thereby providing investors with reliable information. For the effective operation of an internal control system, it is necessary to secure a sufficient number of personnel and experienced staff. This study focuses on the personnel directly involved in producing accounting information, examining whether companies that invest in their internal control staff experience a mitigation in the phenomenon of valuation errors. The analysis revealed that the size and experience months of the personnel responsible for internal control have a significant negative relationship with valuation errors. This result implies that by securing sufficient personnel for the smooth operation of the internal control system and placing experienced staff within the system, investors can effectively make judgments about the intrinsic value based on quality accounting information, thereby reducing valuation errors.

• 산경연구논집
• /
• 제10권12호
• /
• pp.35-42
• /
• 2019

Purpose : This study examines The impact of human resource investment in internal control on stock price crash risk. Effective internal control ensures that information provided is complete and accurate, financial statements are reliable. By overseeing management, internal control systems can reduce agency costs between management and outside parties. In Korea, firms have to disclose information about internal control systems. The working experience of human resources in internal control systems is also provided for interested parties. If a firm hires more experienced internal control personnel, it can better facilitate the disclosure of information. Prior studies reported that information asymmetry between managers and investors increases future stock price crash risk. Therefore, the longer working experience internal control personnel have, the lower probability stock crashes have. Research design, data and methodology : This study analyzed the association between the working experience of internal control personnel and crash risk using regression analysis on KOSPI listed companies for fiscal years 2016 through 2017. The sample consists of 1,034 firm-years of non-financial firms whose fiscal year end on December 31. Career spanning data of internal control personnel was collected from internal control reports. The professionalism(IC_EXP) was measured as the logarithm of the average working experience of internal control personnel in months. Negative conditional skewness(NSKEW) and down-to-up volatility (DUVOL) are used to measure firm-specific crash risk. Both measures are based on firm-specific weekly returns derived from the expanded market model. Results : We find that work experience in internal control environment is negatively related to stock price crashes. Specifically, skewness(NSKEW) and volatility (DUVOL) are reduced when firms have longer tenure of human resources in internal control division. The results imply that firms with experienced internal control personnel are less likely to experience stock price crashes. Conclusions : Stock price crashes occur when investors realize that stock prices have been inflated due to information asymmetry. There is a learning effect when internal control processes are done repetitively. Thus, firms with more experienced internal control personnel could manage their internal control more effectively. The results of this study suggest that firms could decrease information asymmetry by investing in human resources for their internal control system.

• 융합정보논문지
• /
• 제11권9호
• /
• pp.75-83
• /
• 2021

본 연구는 품질관리업무 전담자 제도 도입이 회계법인의 감사품질에 미치는 영향을 실증적으로 분석하였으며, 현재 시행 중인 상장회사 감사인 등록요건의 주요 내용인 품질관리제도 구축의 중요성을 확인하였다. 본 연구에서 감사품질은 선행연구를 따라 재량적 발생액을 이용하여 측정하였고, 품질관리 전담자가 존재하는 회계법인과 품질관리 전담자가 없는 회계법인의 감사품질과 품질관리 전담자 제도 도입 전후 즉, 2015 회계연도 이전과 2016 회계연도 이후의 감사품질을 비교하여 품질관리 전담자 제도가 회계법인의 감사품질에 유의한 영향을 미치는지를 분석하였다. 본 연구의 실증결과를 요약하면, 첫째, 품질관리 전담자가 존재하는 회계법인의 감사품질이 품질관리 전담자가 없는 회계법인의 감사품질보다 우수하다는 것을 확인하였다. 둘째, 품질관리 전담자 제도도입 후 회계연도의 감사품질이 도입 전 회계연도의 감사품질보다 우수하다는 것을 확인하였다.

• 한국정보통신학회논문지
• /
• 제16권2호
• /
• pp.373-377
• /
• 2012

현재 RFID 기술을 이용한 관리 시스템은 그 효율성으로 인해 보다 많은 분야로 확대되고 있다. 기존의 센서 기술이 물적 자원을 관리하기 위한 용도에서 인원관리를 위한 분야로 확대되고 여러 환경에 따라 다양한 시스템이 개발됨에 따라 활용방법 또한 다양해지고 있다. 이에 본 논문은 선택적 환경에서 시스템이 가지는 특성을 분석하여 환경에 따른 특성 분석과 효율적인 시스템 구성을 위한 표준안을 작성하기 위해 연구되었다.

• 유통과학연구
• /
• 제18권9호
• /
• pp.5-11
• /
• 2020

Purpose: We sought to investigate the operation status of internal accounting control systems in the distribution and service industries and verify whether investing in internal accounting personnel significantly influences the quality of the companies' financial reporting. Research design, data and methodology: We identified descriptive statistics and performed a univariate analysis. Furthermore, a regression analysis verified the impact of investing in internal accounting personnel on the absolute value of discretionary accruals, a proxy for financial reporting quality. Results: Distribution and service companies allocated a significantly higher number of accountants to their internal accounting control systems than companies in other industries. We also confirmed that the absolute value of discretionary accruals significantly decreased as the average working experience of internal accounting personnel in distribution and service companies, in months, increased. Conclusions: In this study, we confirmed that distribution and service companies are devoting efforts to establishing internal accounting control systems and found that financial reporting quality is more effectively controlled as companies allocate more experienced personnel in their internal accounting control system.

• 기술혁신연구
• /
• 제8권1호
• /
• pp.155-172
• /
• 2000

Management control is the process by which managers ensure that resources are obtained and used effectively and efficiently in achieving the organization's objectives. This paper explores relationships between characteristics of R&D and management control. R&D characteristics measured in this research include the degree of technological uncertainty and the measurability of outputs. Management control was classified and categorized into observable dimensions of control such as behavior, budget, process, results and personnel control. The relationships were tested with questionnaire survey data from a sample of 206 principal investigators(PIs) in the thirteen Government supported research institutes(GSRIs) in Korea. There are significant negative relations between the degree of technological uncertainty and budget, process and personnel control, and significant positive relations between the measurability of outputs and process, results and personnel control. These results indicate that the relations between task characteristics and management control in R&D are different from those to be found in other activities of organizations.

• International Journal of Advanced Culture Technology
• /
• 제10권3호
• /
• pp.120-126
• /
• 2022

As part of the police reform, the current government is trying to establish a police bureau under the Ministry of Public Administration and Security and improve the personnel management of the police. Like the prosecution bureau under the Ministry of Justice, the main goal of the police is to establish a police support bureau in the Ministry of Public Administration and Security to have personnel, budget, disciplinary action, and inspection. However, the government's control of police rights was opposed mainly by the "Police Workplace Council," which is like a police union, and even police officials agreed with it, and the opposition was severe. It is becoming a form of struggle between the government and police organizations. As a police major, I don't want to side with anyone and support the police. However, I thought about what democratic control of the police should be with, considered what the police reform plan is, and analyzed the legal and institutional aspects of the current police, and expressed the following issues. First, this paper is as follows: First, we considered what the democratic control of the police was. Second, We focused on reform measures such as the personnel system and institutional approach. Third, I presented my argument on what the police reform plan is.

• Safety and Health at Work
• /
• 제8권1호
• /
• pp.1-10
• /
• 2017

Considerable effort has been made to address the issue of occupational health and environmental exposure to mercury. This review reports on the current literature of mercury exposure and health impacts on dental personnel. Citations were searched using four comprehensive electronic databases for articles published between 2002 and 2015. All original articles that evaluated an association between the use of dental amalgam and occupational mercury exposure in dental personnel were included. Fifteen publications from nine different countries met the selection criteria. The design and quality of the studies showed significant variation, particularly in the choice of biomarkers as an indicator of mercury exposure. In several countries, dental personnel had higher mercury levels in biological fluids and tissues than in control groups; some work practices increased mercury exposure but the exposure levels remained below recommended guidelines. Dental personnel reported more health conditions, often involving the central nervous system, than the control groups. Clinical symptoms reported by dental professionals may be associated with low-level, long-term exposure to occupational mercury, but may also be due to the effects of aging, occupational overuse, and stress. It is important that dental personnel, researchers, and educators continue to encourage and monitor good work practices by dental professionals.

• 수산해양교육연구
• /
• 제27권5호
• /
• pp.1211-1220
• /
• 2015

There exists dead zone from the aspects of health equity and health medical equity for maritime personnel. They could not have been benefited from disease prevention and health promotion in comparison with shore personnel due to the restricted medical accessibility caused by long voyage ship operation. Furthermore, the system of health management and medical assistance for maritime personnel is insufficient, the continuous health monitoring system does not exist, nor health diagnosis system, maritime industrial accidents and occupational disease control systems are adequate. The International Maritime Organization and the International Labour Organization recommend their Member Governments to take necessary measures in the management of seafarers' health and diseases through conducting continuous and systematic investigation. Thus, this study intends to propose action strategy and tasks for introducing marine telemedicine system aiming to provide seafarers with health management service for the years to come. The conclusions of this study can be given as follows. First, it is required that a systematic medical service system needs to be provided to promote seafarers' health. Second it is recommended to establish the marine telemedicine system incorporating U-Health technology. Third, it is necessary to revise the relevant laws and regulations to introduce the marine telemedicine system. Fourth, it is also necessary to provide various assistance system at the national level in the furtherance of global marketing of marine telemedicine system.

• 한국조경학회지
• /
• 제27권5호
• /
• pp.25-37
• /
• 2000

The purpose of this case study is to provide the basic knowledge and the rationale for establishing the professional personnel position of Landscape Architecture(LA) in local Government of Korea o the basis of the characteristics and adoption system of professional personnel organization in comparison with the cases of Japan, the United States of America, and Germany. I have analyzed the case of Chonju City, Chollabuk-Do, recruited professional personnel of LA by using informal career position, to justify the needs and the division of professional Landscaping works of the city and to figure out drawbacks of the current adoption system of professional personnel in South Korea. In have found the following results that 1) City Mayor in Korean local Governments do not have the proper authorizing rights of recruiting the special personnels for performing urban policy, which is under controls of the Official Appointment Regulations, 2) because of no official position status for specialist in the fields of LA, the Chonju City had been recruited them as Urban Planner status through an informal process, 3) the section of Park and Urban Forestry was established under the control of Department of Culture and multimedia Industry, 4) the fields of specialized works of LA are defined as the work of ecopolis design and planning, biotope networking, ecological bridge and ecological restorations, and 5) the professional positions for LA should be established in Official Appointment Regulation for the urgent needs of local Government sin South Korea.