• 제목/요약/키워드: Stakeholder Analysis

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Risk of Material Misstatement in the Stage of Audit Planning: Empirical Evidence from Vietnamese Listed Enterprises

  • NGUYEN, Hoan;NGO, Thi Kieu Trang;LE, Thi Tam
    • The Journal of Asian Finance, Economics and Business
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    • 제7권3호
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    • pp.137-148
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    • 2020
  • The purpose of this study is to investigate factors influencing risk assessment of material misstatement in Vietnamese enterprises listed on stock market. Expert interview method was conducted to discover the scales for three variables including information system, trademark, and risk assessment of material misstatement. Survey method was used to examine the impacts of eight factors on risk assessment of material misstatement. Data is collected from 317 auditors who have excellent experience in auditing financial statements of companies listed on stock market. Then, data is processed by descriptive statistics, reliability analysis, factor extracted analysis, correlative regression analysis, and analysis variance of residual change. The research findings showed that business characteristic, stakeholder pressure, and economic environment have positive relationships with risk assessment of material misstatement. Three variables including operation control and monitor, control environment, and information system negatively affect to risk assessment. Specially, business characteristic and information system, which are elements in internal control, have strongest impact on risk assessment. One the other hand, assessment of internal control plays an important role not only in the audit plan stage but also throughout the stages of the audit implementation and ending. Therefore, appropriate solutions are proposed to carry out all audit stages.

이용 활성화를 위한 지리정보 유통정책 연구 (Dissemination Policy of Digital Geographic Information to Improve User Accessibility)

  • 설문원
    • 한국문헌정보학회지
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    • 제34권4호
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    • pp.143-160
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    • 2000
  • 본 연구는 지리정보 유통정책에 관한 이해관계집단의 인식을 파악하고, 이를 기반으로 지리정보의 이용활성화를 위한 유통정책 방향을 모색하는 데에 그 목적이 있다. 우선 정책담당자들을 대상으로 한 면담을 통해 현재 지리정보 유통정책의 문제와 성격을 밝히고, 정책담당자들간에 공유정도가 높은 문제와 대립정도가 큰 정책문제들을 구분하였으며, 이를 근거로 주요 정책문제를 도출하였다. 면담결과에서 도출된 정책 문제들을 중심으로 이해관계집단에 대해 설문조사를 실시하였으며, 이러한 조사결과를 바탕으로 지리정보의 이용 활성화를 위한 유통정책의 방향을 제시하였다.

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건설업 사고 발생원인 파악을 위한 사고 분석 모델 개발 (Development of Accident Cause Analysis Model for Construction Site)

  • 임원준;기정훈;성주현;박종일
    • 한국안전학회지
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    • 제34권1호
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    • pp.45-52
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    • 2019
  • Accident analysis models were developed to improve the construction site safety and case studies was conducted. In 2016, 86% of fatality accidents occurred due to simple unsafe acts. Structure related accidents are less frequent than the non structure related causes, but the number of casualties per accident is two times higher than non structure one. In the view of risk perception, efforts should be given to reduce accidents caused by low frequency - high consequence structure related causes. In case of structure related accident, structural safety inspection and management (including quality), ground condition management / inspection technology, and provision of risk information delivery system in case of non structure related accident were proposed as a solution. In analysis of relationship between safety related stakeholder, the main problem were the lack of knowledge of controller and player, loss of control due to duplicated controls, lack of communication system of risk information, and relative position error of controller and player.

Development of Mission and Vision of College of Korean Medicine Using the Delphi Techniques and Big-Data Analysis

  • Yeo, Sanghee;Choi, Seong Hun;Chae, Su Jin
    • 대한한의학회지
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    • 제42권4호
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    • pp.176-184
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    • 2021
  • Objectives: The purpose of this study is to introduce the procedures and methods for mission and vision development at a College of Korean Medicine (CKM), which established its mission and vision using Delphi techniques and big data analysis on various members and stakeholders. Methods: A total of 754 participated in the Delphi survey. A Delphi survey was conducted with professors, students, parents, and alumni stakeholders to establish Daegu Haany University CKM's mission and vision. The data were analyzed through content analysis and big data analysis of keywords. Results: As a result of the study, the most important keywords to be included in the mission and vision were "professionalism" and "morality." Included in the mission were the concepts of "morality" and "professionalism," which were emphasized by the four groups. All surveyed stakeholders regarded "scientific," and "global" as important themes to be included in the vision. Conclusions: The present study confirmed that there were themes commonly prioritized by all stakeholders for college mission and vision, and a difference in demand for educational goals between professors and students was also affirmed. Therefore, institutions of higher learning should develop their mission and vision by appropriately reflecting the needs of the interest groups.

환경영향평가 문제의 원인 및 연계성 분석을 통한 제도개선 연구 (Research on Improving EIA Through Causality Analysis)

  • 최준규;서성철;주용준
    • 환경영향평가
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    • 제17권1호
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    • pp.11-24
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    • 2008
  • The Korea Environmental Impact Assessment (EIA) system was introduced in 1977 through the Environmental Conservation Act. It has progressed through many laws and regulations promoting the balance between development and conservation, and functioning as a Preventitive environmental policy. Despite the efforts to minimize environmental damage from development and to uplift social awareness of environmental preservation, deficient impartiality and objectivity in completing and investigating environmental assessments, there have continously existed conflicts among related stakeholder, neglecting arrangements and ineffectiveness of public participation. This research present EIA obstacles and analyzes the overall status of the EIA through surveys from related experts. On the basis of this research, the actual complications regarding the developer, public participation, examiner and consultant are brought about. Also, remedies are proposed to ensure effective EIAs and restore confidence in them.

E-customized Product: User-centered Co-design Experiences

  • Li, Pei;Liu, Zi Yang
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제14권9호
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    • pp.3680-3692
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    • 2020
  • The purpose of this study is to orient users' touchpoints in co-design experience, to identify their need via visualized experience map, to recommend valid design information in online e-customization services. A user-centered co-design experience map (UCEM) is adopted to analyze the relation between users' desire and time spent, so as to evaluate the online co-design experiences. Based on evolutionary algorithm and fuzzy theory, data of this study is collected from 30 participants. The data was analyzed by descriptive analysis in SPSS, and frequency query and word cloud in NVivo. Employing design category and evaluating users' time spent, the findings are that (a) vamp color matching is consistent with interview data; (b) supported by qualitative feedback, the virtual experience map played an important role in the co-design process and the visualized interaction process; and (c) participants prefer to get more information and professional help on color matching and exterior design. Based on the findings in design category, future work should be focused on developing a better understanding of design resource recommendations and multi-stakeholder communication.

BIM 시스템의 장비지원 한계점 분석에 관한 연구 (A Study on Limit Analysis of Constructions Equipment Support through BIM System Information)

  • 전형준;윤석헌;백준홍
    • 한국전산구조공학회:학술대회논문집
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    • 한국전산구조공학회 2008년도 정기 학술대회
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    • pp.450-453
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    • 2008
  • Construction project has been changing to a huge size and speed of construction industrial environment rapidly, therefore construction stakeholder's cooperation is being important. Nowadays, BIM has been used widely to solve the problem. But, the part of equipment planning, the most important part in the actual construction, is lack of studies and information. Therefore, the purpose of this study is to analyze previous BIM tools and research a method to improve affection of information by using BIM equipment database.

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An Exploratory Analysis on Strategic Changes of Furniture Retailer: Focusing on IKEA and Hanssem in Korea

  • Kim, Byoung-Goo
    • 유통과학연구
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    • 제16권12호
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    • pp.33-45
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    • 2018
  • Purpose - This study analyzes how Hanssem, which ranks first in domestic market in the furniture industry, responds to the expansion of IKEA, a large overseas furniture maker, and investigates the recent strategic changes of Hanssem and IKEA. Research design, data, and methodology - As a research method, a general method of case studies, literature research, is carried out through academic research results, reports, articles, and statistics. In addition, methods such as field observation and interview with stakeholder were performed to collect in-depth understanding and information about the companies. Results - Along with its core competences, Hanssem has pursued strategic changes to compensate for its weaknesses. IKEA has also used a variety of strategies changes to match the situation in Korea. Conclusion - Both companies have properly balanced localization elements and standardization strategies that value the needs of local consumers. In particular, Hanssem has implemented various strategies based on its core competence in response to IKEA's strategy. In addition, Hanssem and IKEA are actively managing and have good performance not only in Korea but also in foreign markets.

국제환경경영 표준화와 환경라벨링의 동향 (International Standardization Analysis for Environmental Management and Labelling)

  • 조재립
    • 품질경영학회지
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    • 제23권4호
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    • pp.180-189
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    • 1995
  • Today, as globalization continues and international trading blocks are formed, world markets are intensely competitive and abound in product variety, volume, complexity and environmental management. Specifically, green consumer's needs and expectations are changing and diversifying, resulting in a changed global environment for industry. Due to these changes, domestic companies are striving to achieve the Environmental Management System (ISO 14000) certification. This is considered a basis step in meeting the guiding principle and practice of ISO/TC 207/SC 3 resolution. In this paper, we will present three type(I, II, III) of Environmental Labelling programs to build a model for environmental management system by analysing practitioner and stakeholder. After companies establish an ISO 9000 quality system these companies should focus on improve toward their own Environmental Labelling program and continue to build ISO 14000.

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철도차량을 위한 에코디자인 프로세스 연구 (The study ecodesign process for EMU(Electrical Moto Unit))

  • 백춘열;최요한;김용기;이건모
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2007년도 추계학술대회 논문집
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    • pp.15-18
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    • 2007
  • Ecodesign is specific process integrating environmental aspect as a cost, quality, function into the stage of product development. Ecodesign is one of importance elements for sustainable development, a lot of company and institute have been tried to integrate environmental aspect into the stage of product development. But there's almost no endeavor to improve environmental aspects of electrical moto unit in korea. In this research, LCA was conducted for identifying environmental key issue of EMU. Also EQFD was conducted for analysis of stakeholder requirements. Combining each results from LCA and EQFD by using environmental strategy. Advancing to measure, task from environmental strategy. Finally, EMU was redesigned and we took ecology profile of redesigned EMU including eco-efficiency.

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