• Journal of the Korea Computer Industry Society
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• v.2 no.10
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• pp.1355-1364
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• 2001

Internal control comprises the plan of Organization and all of the coordinate methods and measure adopted within a business to safeguard its assets. check the accuracy and reliability of its accounting data, promote operation efficiency, and encourage adherence to prescribed managerial policies. Internal accounting control is classified into General Control and Application Control. Essential elements of internal accounting control as follows : 1. General Control $\circled1$ Organization and operation controls. $\circled2$ System development and Documentation controls. $\circled3$ Hardware controls. $\circled4$ Software and hardware Accessibility controls. $\circled5$ General systems security and protection 2. Application control $\circled1$Input control. $\circled2$ Processing control. $\circled3$ Output control. Internal accounting control can establish a total management information system by connecting with mana-gement control of a company, and enable decision makers to establish decision support system(DSS), is so vital today.

• Management & Information Systems Review
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• v.36 no.1
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• pp.1-19
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• 2017

One of the methods of securing the reliability of accounting information is maintaining high audit quality. The first step of improving audit quality is lowering audit engagement risks. Thus, this study analyzed the relationship between the characteristics of accounting firms and audit engagement risks based on the Bayesian Network. For this, Markov Blanket, the minimum explanatory variable set, which affects audit engagement risks, was presented, and based on the drawn causal relationship, sensitivity analysis was conducted to verify the characteristics of accounting firms, which affect audit engagement risks. The existing preceding research that used multiple regression analysis presumes the linearity between explanatory variables and dependent variables, so there was a limit in drawing the relationship between explanatory variables. Therefore, this study figured out the interdependence between variables using the General Bayesian Network and examined the impact that each variable has finally on audit engagement risks that affects the audit quality. The results of this study would greatly contribute to improving the efficiency of the supervisory task by allowing a supervisory institution to identify an accounting firms that does not manage audit engagement risks properly and to improve the supervision of the accounting firms in advance. In addition, this study will be used as a reference when a supervisory institution would improve the system related to audit quality by presenting the characteristics of accounting firms related to the audit quality.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.18 no.33
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• pp.173-183
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• 1995

The Objective of the study was to determine the usefulness of human resource accounting(HRA) information in assisting financial analysis in their investment decisions. The objective achieved by an investigation through which the reporting of HRA, combined with demographic factors that are independent or interactive, affects the decisions of financial analysts regarding the estimation of the market price of a hypothetical company's common stocks. Two kinds of research were conducted to increase the reliability of the study at the same time. Two or three sets of financial statement were prepared. Each consists of balance sheet and income statement. The actual financial statement was modified to exclude personal bias and opinion.

• The Journal of Industrial Distribution & Business
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• v.6 no.2
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• pp.5-11
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• 2015

Purpose - This research investigates the effect of disclosure quality with two main components, reliability and timeliness, on economic value added in Iran. Research design, data, and methodology - The sampling includes 170 Tehran Stock Exchange listed companies from 2008-12. Multiple regression analysis was applied to test the hypotheses and estimates of the coefficients. Firm size and return on assets were the control variables. Results - The results show that timeliness of information has a positive impact on economic value added. We did not find any significant relationship between disclosure quality and reliability of information and economic value added. The regressed model shows that there is no significant association between firm size and economic value added. The results also show that there is a positive association between return on assets and economic value added. Conclusions - Theoretically, timely information is effective in decision-making. This study shows that timeliness of information has positive effect on the creation of economic value added. However, disclosure quality, reliability, and firm size do not effect on economic value added. Companies with greater return on assets produce greater economic value added.

• Management & Information Systems Review
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• v.34 no.5
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• pp.111-125
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• 2015

The article starts with a review of system characteristic, information characteristic and personal characteristic on educational performance through educational satisfaction. This survey is intended for educatee's who take the course of KcLep. We found that all variables of system characteristic(easiness, flexibility and reliability) significantly effect the educational satisfaction. Information characteristic(timeliness, usefulness) significantly effect on educational satisfaction, but the correctness doesn't significantly effect on educational satisfaction. Personal characteristic(self-efficacy and achievement motivation) significantly effect on educational satisfaction, but the computing ability doesn't significantly effect on educational satisfaction. We found that the educational satisfaction significantly effect on the education performance.

• Management & Information Systems Review
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• v.8
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• pp.167-186
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• 2002

Since first introduced on July 1974, consolidated financial statements had been concluded or not depending on decision-makings by companies. But the Securities and Exchange Law as revised on April 1992 specified that any listed corporation must add consolidated financial statements and their auditor's opinion to its business report. foreign-based corporations became subject to the conclusion of the sheets and equity method from the time of business closing on Dec. 1995. Now all of domestic and foreign-based corporations, whether they are controlling or controlled businesses, are subject to consolidated financial statements. Business bankruptcies and restructuring under the economic crisis since the late 1997 raised the necessity of the increased reliability and transparency of consolidated accounting information and significantly changed contents of consolidated audit report. An analysis over the past three years shows that auditor's opinions about consolidated financial sheets are mostly qualified opinions whose proportion is being gradually decreased, while rejected opinions are annually increasing in proportion. When compared to the year of 1998, the numbers of those controlled businesses, and companies under the equity method were all decreased, but rather increased when determined on the basis of such numbers per a corporation. This suggests that corporations are promoting business diversification through business separation and share acquisition and advancing into foreign markets as well as domestic ones. Especially, special contents included in consolidated auditing report show a tendency to increase annually. Based on all these findings, the strengthening of accounting regulation will lead to providing more reliable information related to auditor's opinion about consolidated financial statements and raising the information effectiveness and validity of the statements as publicly notified.

• Journal of Applied Reliability
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• v.15 no.4
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• pp.233-240
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• 2015

We analyse reliability of multi-state UH-60 helicopter hydraulic pump system with a multi-functional standby component using Markov analysis method. The system consists of seven components: 2 main pumps, 1 standby pump, 2 primary servos, and 2 tail rotor servos. The standby pump can take over when one more than components fail. Therefore the standby pump is multi-functional standby component. The system has four states: good, deteriorated, dangerous, and failed. The components have 2 states: working and failed. We assume the system is unrepairable when the components fail. We estimate failure distributions and rates using collected failure time data in field. And we classify multi-state of the system according to emergency procedure of UH-60A student handout. We obtain the reliabilities of multi-state system using Visual Basic program because the differential equations is extremely complicated and tedious to solve.

• Korean Journal of Agricultural Science
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• v.26 no.2
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• pp.106-115
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• 1999

It will become necessary for farmers to adopt information technology into commercialized farming system, since its productivity is increasingly linked to how to exploit the agricultural information. The purpose of this study is to examine the current status of information technology and to suggest ways to utilize the information technology for innovative farm management. Internet should become more important instruments which farmers might utilize in order to collect and mine the agricultural information because of its rapidity, reliability and precision. Also farmers should be encouraged to adopt a GIS-based farm management decision support system and to integrate the market information and geographic information such as soil, water, temperature, etc. for optimal decision making. Another way of improving farm management is to make farmers use agricultural accounting software for individual farmers and develop farming simulation system which analyze a farmer's current financial condition and suggest how to improve it. Making home page would be major marketing strategy for farmers to promote the sales of agricultural products.

• Proceedings of the KSME Conference
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• 2008.11a
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• pp.1314-1319
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• 2008

Fatigue reliability problems are nowadays actively considered in the design of mechanical components. Recently, Dimension Reduction Method using Kriging approximation (KDRM) was proposed by the authors to efficiently calculate statistical moments of the response function. This method, which is more tractable for its sensitivity-free nature and providing the response PDF in a few number of analyses, is adopted in this study for the reliability analysis. Before applying this method to the practical fatigue problems, accuracies are studied in terms of parameters of the KDRM through a number of numerical examples, from which best set of parameters are suggested. In the fatigue reliability problems, good number of experimental data are necessary to get the statistical distribution of the S-N parameters. The information, however, are not always available due to the limited expense and time. In this case, a family of curves with prediction interval, called P-S-N curve, is constructed from regression analysis. Using the KDRM, once a set of responses are available at the sample points at the mean, all the reliability analyses for each P-S-N curve can be efficiently studied without additional response evaluations. The method is applied to a spring design problem as an illustration of practical applications, in which reliability-based design optimization (RBDO) is conducted by employing stochastic response surface method which includes probabilistic constraints in itself. Resulting information is of great practical value and will be very helpful for making trade-off decision during the fatigue design.

• Korean Journal of Construction Engineering and Management
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• v.17 no.2
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• pp.12-20
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• 2016

Along with the change of national accounting, the importance of systematic management of assets is emphasized and the awareness that the concept termed Asset Management should be introduced to the construction field too to manage facilities. The present study is a basic study for the introduction of the concept Asset Management and proposed accounting guidelines(proposal) for public building maintenance cost that can clarify maintenance cost accounting. Existing literatures and current accounting standards were examined and the actual states of maintenance cost accounting of public buildings in A metropolitan city were examined to draw problems. For the practice guidelines(proposal), the types and contents of government office building maintenance expenditures were analyzed and items that must be treated as OPEX and CAPEX were presented. Expert interviews were conducted to verify the reliability of the items presented. The practice guidelines(proposal) were applied to the public buildings in A metropolitan city to identify situations of changes in asset values and review the effects of the practice guidelines(proposal) on increases in asset values. When applied to practices, the practice guidelines(proposal) suggested in the present study are considered to increase building asset values and provide consistent financial information to help stakeholders' decision making.