• International Journal of Advanced Culture Technology
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• v.12 no.1
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• pp.293-298
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• 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.

• Journal of Convergence for Information Technology
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• v.11 no.9
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• pp.75-83
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• 2021

This research is to analyze how an introduction of full-time quality control("QC") personnel system in audit firms influences on audit quality and verify how important it is to establish the quality control system for auditing quality. We measure audit quality as the level of discretionary accruals and compare the differences between audit firms with QC and without QC. In addition, we analyze the difference in audit qualities between before and after activating the full-time QC personnel system by comparing audit quality of before 2015 with that of after 2016. The results of this study are summarized as follows. First, the audit quality is higher when audit firms have QC personnel. Second, the audit quality is improved after the introduction of the full-time QC personnel system.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.37 no.5
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• pp.871-878
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• 2017

The quality control personnel of the construction work shall establish and execute the quality control plan or the quality test plan and check the qualification of the used materials according to the process, the management of the test and inspection equipment, the quality education, the own quality inspection and measures. Management and quality test of Korea and plays an important role in preventing accidents. However, related organizations did not explicitly disclose their roles in quality testing and quality control tasks while changing the names of quality control personnel to test personnel and quality managers when revising related laws and regulations and the application of labor costs. Therefore, a research of this is needed to improve conflicting situation. In this study, the ambiguous title relation to the quality control persons is improved to meet the requirements of the construction work based on related laws and regulations, and each role and title is classified as 'quality tester' and 'quality manager'. In other words, the person who carries out the quality test of the "Construction Quality Test Standard" specified in the Guideline for Quality Management of Construction Projects shall be the "Quality Tester" and the person who performs the quality control plan establishment and execution work specified in the Enforcement Rule of the Construction Technology Promotion Act shall be referred to as the 'Quality Manager'.

• Journal of Distribution Science
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• v.18 no.9
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• pp.5-11
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• 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.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.16 no.2
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• pp.373-377
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• 2012

The management system using the current RFID technology has the effects of reducing working hours and improvement in data processing, but it is not proper for human resource allocation since it is dominantly worked for physical resources. In this paper, we analyzed personnel control system using RFID of diverse environment and kinds of design in ship which analyzes presents of a monitoring system for safety operation and increase of efficiency in order to overcome the limitations and problems of current personnel operation management techniques using RFID.

• Journal of the Korean Dietetic Association
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• v.15 no.3
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• pp.209-219
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• 2009

Institutional care is often necessary for the health and well-being of the elderly. Good quality foodservice provided at long-term care facilities not only includes patients satisfaction but also cares for good health, contributing to the stability of foodservice management. The purpose of this study was to assess the importance and satisfaction attributes of foodservice management by hospitalized elderly patients. The data were collected via questionnaire by a one-to-one interview with 194 hospitalized elderly patients in six different hospitals. According to the results of dependent t-tests, overall mean scores for the importance attributes (3.96) and satisfactory attributes (3.83) were significantly different (p<0.001). As indicated by the patients, the recognized importance attributes were the kindness of foodservice personnel (4.19), kind smiles by foodservice personnel (4.16), and kind speaking by foodservice personnel (4.12). The most recognized satisfaction attributes were kindness of foodservice personnel (4.36), bedside meal service by foodservice personnel (4.25), kind speaking by foodservice personnel (4.24), kind smiles by foodservice personnel (4.24), and sanitary uniforms worn by foodservice personnel (4.21). These results suggest that the above encounter attributes (importance-satisfaction) would be useful tools for hospital foodservices to adopt, in order to control foodservice quality and satisfy the nutritional needs of elderly patients.

• Korea Journal of Hospital Management
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• v.7 no.1
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• pp.121-130
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• 2002

As a hospital deals with people in their particular states, namely patients, computerization and automation in organization systems are very limited. Even though state-of-the-art medical systems such as the OCS, the HIS, the EMR, and the FACS are facilitating the computerization and informatization processes, they are for convenience and effectiveness. Ultimately, however, we should depend on specialists including doctors, nurses, pharmacists, and medical engineers. Therefore, a hospital is a representative labor-intensive body. Like other similar organizations, hospitals require a lot of manpower. But they are quite different in that hospital people hold variety and complexity in their qualifications and licenses. In personnel management, a hospital is twice controlled owing to the special characteristics that human life is at stake. First, the quota of medical manpower should be obeyed lest the quality of medical services should be lowered, and their roles and interrelations are even regulated. Second, in spite of the peculiarity of hospitals, the duties of obligatory employment and social insurances should not be neglected like other companies. In order that each hospital can preserve the proper level of medical services, securing the appropriate level of medical personnel has to be regulated. However, as the personnel cost is one of the important indices of hospital management, too much regulation in manpower supply can lead to poor hospital management and, in the end, the drop of the quality of medical services. In sum, as far as hospital personnel is concerned, some autonomy ought to be given to each hospital so that it can control the quality of hospital services. In addition to this minimum regulation of personnel, certain incentive and reward systems like the graded nursing system need to be prepared.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.38 no.2
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• pp.327-335
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• 2018

In order to calculate the quality management cost of construction work, the process must conform to relevant laws and regulations. In details, the cost of the various items such as quality test fee and quality control activity cost are required to be calculated. Regarding the quality management costs, the labor cost is applied to the quality examination fee and the calculation unit quantity in the construction quality management duties. The application of the unit price of the labor cost stipulates that Construction Association of Korea and Korea Engineering & Consulting Association apply the unit price which is surveyed and published. However, in the related laws and regulations, the standard of the quality manager and quality tester is not clear. This accounts for the confusion in the cost of construction management and the cost of labor. In the current law, the allocation standard of quality control personnel is specified according to the size of the construction, but the standard of placement of quality testers is not specified. At the construction site, there is no assignment criteria manpower for quality testers except quality managers, or very little work is being done. The quality control personnel conducts the quality test work to be carried out by the quality tester, and this carrying out heavy work. Therefore, it is difficult to maintain quality control activities. In this study, the labor cost of quality management expenses and the allocation criteria of quality managers and quality testers are established and presented for the purpose of securing the quality of the construction work and preventing the construction work. It is stipulated that the standards of the relevant laws and regulations, which are not clear, should be classified into quality control personnel and quality testers according to the size of the construction. Based on the unit price of Korea Engineering & Consulting Association, the personnel expenses of quality managers and quality testers are proposed to apply the unit price of engineer (professional engineer, specialist, advanced, intermediate, beginner) and skilled technicians (advanced, intermediate, beginner).

• Safety and Health at Work
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• v.8 no.1
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• pp.1-10
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• 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.

• Journal of Korean Society for Quality Management
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• v.30 no.3
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• pp.150-167
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• 2002

Normative theory suggests that control systems should be designed to complement management's objectives and strategies. However, few empirical studies have focused on how control systems have been modified to complement new manufacturing techniques, such as zero-defect strategy. The major purpose of this study is to examine the effects of the attributes of quality strategy and control system on performance. The previous studies have subdivided quality strategy into the ECL(economic conformance level) and ZD(zero-defect) strategy. To accomplish the purpose, this study empirically analysed the data based on the questionnaires from manufacturing department personnel of 67 Korean companies. The major results are as follows. The companies that had implemented the ZD strategy and its control system outperformed the companies that had implemented ECL strategy. Also, the ZD strategy differs from ECL strategy in control system, the criteria of performance evaluation and feedback frequence variable. There is no difference in quality performance monitoring and communication variable. From this results, although many companies have strived for continuous improvement of quality, it was restricted in improvement activities that dont's required much investment cost, quality performance monitoring and communication.