• 제목/요약/키워드: Sufficiency Degree

검색결과 29건 처리시간 0.023초

감사품질이 감사성과에 미치는 요인에 관한 연구 (The Effects of Audit Quality on Audit Performance)

  • 최광연;박종우
    • 품질경영학회지
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    • 제46권1호
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    • pp.113-134
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    • 2018
  • Purpose: The purpose of this study was to clarify the causal relationship and correlation between audit quality and audit performance and to analyze theoretical discussions and actual facts in order to improve audit performance on public enterprise audit and to identify what factors contribute to management and to seek ways to secure business performance. Methods: In this study, theoretical consideration was conducted that concerned the definition of audit, the concept of internal audit, the audit quality and the audit performance after having considered advanced researches, related regulations, and literatures. Through the foundation of such theoretical consideration, the components of the audit quality were deducted and each component's impact on the audit performance was empirically proven. The collected data through the survey were analyzed using multi-regression analysis. The measurement tools used for this study were divided into three dimensions such as internal quality, interaction quality and environmental quality. Result: First remark, out of the various components of the audit quality, independence, professionalism, and empathy appear to positively impact the audit degree of satisfaction. However, the measure of sufficiency is shown to bear no correlation to the audit degree of satisfaction. Second, out of the various components of the audit quality, professionalism, sufficiency, and empathy appear to positively impact the audit degree of applicability. However, the measure of independence is shown to bear no correlation to the audit degree of applicability. Third, audit quality appears to positively impact the audit degree of satisfaction and applicability, and also the performance of management. Concusion: It appears that the audit quality positively impacts the audit degree of satisfaction, applicability and management performance indicated by the audit performance.

자활사업 참여자의 정서적 자활과 사회적 자활의 영향요인 연구: 사회적응프로그램 참여자를 중심으로 (Factors Affecting Emotional and Social Self-Sufficiency of Welfare-to-Work Recipients: Focused Social Adaptation Program)

  • 이은정
    • 디지털융복합연구
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    • 제12권2호
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    • pp.539-548
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    • 2014
  • 본 연구는 국민기초생활보장제도 자활사업의 탈수급 탈빈곤의 한계에도 불구하고 자활참여자의 복합적이고 다양한 근로장벽 특성상 자활 효과의 다차원적인 접근으로 정서적, 사회적 자활의 역할에 주목하고자 한다. 이를 위해 자활프로그램 중 심리사회적 어려움으로 가장 자활가능성이 취약한 사회적응프로그램 참여자의 정서적 자활과 사회적 자활의 효과 및 그 영향요인을 검증하고자 한다. 조사 대상은 전국의 사회적응프로그램 수행기관의 참여자를 대상으로 표집하였으며, 위계적 회귀분석(Hierarchical regression)이 검증에 활용되었다. 분석결과, 첫째, 사회적응프로그램 참여자의 정서적 자활 효과와 사회적 자활 효과는 보통 수준을 상회하는 것으로 나타났다. 둘째, 정서적 자활의 영향요인으로는 요보호가구원수(-)와 교육프로그램 만족도(+)가 유의미한 영향력이 있음이 밝혀졌고 사회적 자활에는 삶의 만족도(+), 조직유형, 교육프로그램 만족도(+), 건강서비스 만족도(+)가 긍정적 영향을 미치는 것으로 나타났다. 결론적으로 자활사업의 평가와 관련된 정서적, 사회적 측면의 자활효과 측정의 필요함을 밝히고 심리사회적 다양한 근로장벽을 지닌 자활참여자 특성에 적합한 통합사례관리 강화, 프로그램 개발 및 서비스 지원체계 등에 관한 정책적, 실천적 함의를 제시하였다.

용인시 초등학교 학생들의 학교급식 만족도 조사 (Survey on the Satisfaction Degree for School Lunch Program of Elementary School Students in Yongin)

  • 장혁래;김혜영
    • 한국식품영양학회지
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    • 제18권2호
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    • pp.155-160
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    • 2005
  • The purpose of this study is to provide basic informations for satisfaction degree for school lunch program of elementary school students in Yongin city. The questionnaire for the 646 subjects of the investigation included degree of satisfaction in school lunch program, sufficiency of the amount of foods provided, time of supplied milk intake, the greatest effects on food habits after receiving school lunch program, and primary factors of effects on food preferences and food habits. More than $70\%$ of the subjects were satisfied about the school lunch program(p<0.05). Female subjects felt more sufficient about the foods provided. Categories for the sufficiency of the food amount had higher ratios in lower grade subjects indicating some necessities of adjustments for the amount of food between the higher and lower grade subjects(p.0.05). About $68\%$ of the subjects drank milk after the 1 st class. The greatest effect of school lunch program was to provide subjects various new foods, well-balanced diets and finishing the supplied foods up. The school lunch had good effects on the food preferences of the elementary school students indicating the importance of the program.

Average spectral acceleration: Ground motion duration evaluation

  • Osei, Jack Banahene;Adom-Asamoah, Mark
    • Earthquakes and Structures
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    • 제14권6호
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    • pp.577-587
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    • 2018
  • The quantitative assessment of the seismic collapse risk of a structure requires the usage of an optimal intensity measure (IM) which can adequately characterise the severity of the ground motion. Research suggests that the average spectral acceleration ($Sa_{avg}$) may be an efficient and sufficient alternate IM as compared to the more traditional first mode spectral acceleration, $Sa(T_1)$, particularly during seismic collapse risk estimation. This study primarily presents a comparative evaluation of the sufficiency of the average spectral acceleration with respect to ground motion duration, and secondarily assesses the impact of ground motion duration on collapse risk estimation. By assembling a suite of 100 historical ground motions, incremental dynamic analysis of 60 different inelastic single-degree-of-freedom (SDF) oscillators with varying periods and ductility capacities were analysed, and collapse risk estimates obtained. Linear regression models are used to comparatively quantify the sufficiency of $Sa_{avg}$ and $Sa(T_1)$ using four significant duration metrics. Results suggests that an improved sufficiency may exist for $Sa_{avg}$ when the period of the SDF system increases, particularly beyond 0.5, as compare to $Sa(T_1)$. In reference to the ground motion duration measures, results indicated that the sufficiency of $Sa_{avg}$ is more sensitive to significant duration definitions that consider almost the full wave train of an accelerogram ($SD_{a5-95}$ and $SD_{v5-95}$). In order to obtain a reduced variability of the collapse risk estimate, the 5-95% significant duration metric defined using the Arias integral ($SD_{a5-95}$) should be used for seismic collapse risk estimation in conjunction with $Sa_{avg}$.

자활사업이 참여자의 자립의지 및 만족도에 미치는 영향 -울산광역시 자활참여자 중심으로- (The effect of Self-sufficiency Project on Participants' Self-reliance and Satisfaction -Focusing on Self-sufficiency Participants in Ulsan Metropolitan City-)

  • 박주영
    • 한국콘텐츠학회논문지
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    • 제21권9호
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    • pp.580-594
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    • 2021
  • 본 논문의 목적은 울산광역시 지역자활센터의 자활사업이 참여자들의 자립의지, 참여 만족도에 미치는 영향을 파악하고자 한다. 연구 대상은 울산광역시 5개 구·군 자활참여자들에게 설문지를 2020년 10월 1일부터 30일까지 조사하여 최종 233부가 분석에 사용되었다. 연구결과, 첫째, 정부나 지자체, 행정복지센터에 대한 지원 정도 조사 결과, 긍정적 답변(보통 포함) 비율이 71.7%로 양호한 것으로 파악되었다. 둘째, 향후 지원받고 싶은 서비스에 대한 응답으로 생계비 지원, 보건 의료비 지원 등 순으로 나타났으며, 성별 차이 분석 결과 자녀 교육비 지원과 주택자금 지원은 유의미한 차이로 확인되었다. 참여자의 심리적 자립의지 요인 중 근로의욕이 가장 많은 변화 요인으로, 자신감, 자아 통제력 순으로 조사되었다. 참여 만족도는 전반적으로 불만족스럽지 않은 것으로 나타났으며, 급여, 근무시간 등 9가지 만족도 항목 중 일에 대한 전반적인 만족도가 가장 높게 나타났다.

A Study on Quantification of Kano's Quality Model

  • Yasuda, Kentaro;Ootaki, Atsushi;Kainuma, Yasutaka
    • International Journal of Quality Innovation
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    • 제2권2호
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    • pp.58-68
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    • 2001
  • This paper proposes a method for quantifying the types of quality elements proposed by Kano; namely: attractive quality, one-dimensional quality, and must-be quality. Kano's classification of required quality has helped us improve our thinking in product development. However, his classification is conceptual rather than quantitative, and the conventional techniques of questionnaire and group interview cannot provide quantification of the relationship between the degree of customer satisfaction and the degree of sufficiency of required qualities. This paper describes how a quality element under Kano's quality model can be expressed as a utility function, and describes an application to quality design of a cellular phone.

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한국인의 생활욕구도 및 소비생활수준측정에 관한 연구 (A Study of the Measurement of the Level of Need of Living and of the Levl of Consumer's Life)

  • 노영남
    • 대한가정학회지
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    • 제28권1호
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    • pp.89-104
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    • 1990
  • This study was a succession of the paper of Reference 1), and was an attempt to quantify the Level of Need of Living through the relation bet ween Ds(Degree of Sufficietncy) and Di(Degree of Importance). The relation formula was: Level of Need of Living=Di×(5-Ds)+Di×lrl. From the caculated values, some indicators of highest and lowest Level of Need of Living could be cleared and by them the Level of Consumers' Life and Conciousness could be presumed. The main results are as follows. 1. The Level of Need of Living that the indicators of the equity of income allocations, social mobility, judicial equality, and residential amenity showed was the highest, and that of the life of planned expenditure, the development of transportation, the longevity, an the high level of education was the lowest. 2. The rural residents showed the highest Level of Need on the indicators of medical care, culture and basic living expenditures. 3. The higher the perception of social class and the satisfaction of living was, the lower the Level of Need Living was. 4. In general, it was presumed that the Level of Consumer's Life was in the term of sufficiency of the second need, which durable electric consume products were purchased under the intended conciousness of consumers to be as like as others.

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영남권 사업장 폐기물의 발생종류 및 처리방법에 대한 실태조사 (A fact-finding survey for the occurrence sort and a disposal way of industrial wastes in Young-nam area)

  • 박용팔;이지희;홍원화
    • 한국주거학회:학술대회논문집
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    • 한국주거학회 2002년도 추계학술발표대회
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    • pp.179-182
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    • 2002
  • Today, augmentation of industrial wastes with industrial development demands diminution and recycling technical development for industrial wastes reduction. A statistical research of industry and constructional wastes as a request of the times can achieve the conservation of resource and the protection of environment. The ultimate object of the study is not only diminution and recycling of industrial wastes but also the degree of self-sufficiency in resource and the attainment of comfortable life environment, which can the accomplish the resource circulation system and make progress into the environmentally advanced country. The object of this investigation is industrial classification, a waste discharge quantity, a waste sort, waste disposal of industrial wastes in Yeung-nam area. The investigation of special quality in industrial wastes can be used to establish a wastes management policy and a disposition method .

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A Holistic View of the Japanese Occupation of Southeast Asia

  • Dhont, Frank
    • 수완나부미
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    • 제8권1호
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    • pp.77-94
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    • 2016
  • The paper examined Southeast Asia as a whole and focused on similarities among countries composing what is now known as the Association of Southeast Asian Nations (ASEAN). In order to determine these similarities, the analysis focused on the fact that during World War II the whole of Southeast Asia was occupied by one political power: Japan. The policies the Japanese implemented in the region were to a degree very similar in terms of pressures and tensions that occurred in the different countries. The paper argues that these pressures and the responses of the various peoples of Southeast Asia instilled a nucleus of common identity in Southeast Asia as a whole. Basically, the policies that the Japanese implemented all over Southeast Asia were the following: the setting up regional administrations; the extraction of resources and emphasis on local self-sufficiency; the implementation of cultural Japanization; and local indigenization policies. The Southeast Asian responses that crystalized this joint Southeast Asian identity may be described as: accommodating and resisting the Japanese; commemorating portraying; and collectively remembering the era. The process of action and reaction between Japan and Southeast Asia was formative of this joint Southeast Asian identity.

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중앙정부의 환경투자 관련 제조업의 비용분석 (Cost Structure of Korean Manufacturing Industries connected with the Central Government's Environmental Investment)

  • 민승기
    • 환경정책연구
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    • 제9권4호
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    • pp.3-27
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    • 2010
  • 중앙정부의 환경투자 관련 제조업의 비용구조를 트랜스로그 가변비용함수를 활용하여 분석하였으며, 주요 결과는 다음과 같다. 첫째, 중앙정부에서 진행하는 환경투자의 적정 여부를 파악하기 위해 충족도를 살펴본 결과, 적정수준인 1에 못미치는 0.7230으로 분석되었으며, 이에 따라 생산비효율이 발생하고 있다. 그러므로 중앙정부는 환경투자를 적정수준으로 끌어올릴 수 있는 방안을 마련해야 할 것이다. 또한 중앙정부는 환경투자의 부족에도 불구하고 잠재가격이 시장가격보다 작아 투자여건은 유리하지 않다. 그러나 중앙정부의 환경투자는 제조업체의 산출증대를 가져오고, 가변비용을 절감하며, 규모의 경제를 가져오는 것으로 분석되었다. 둘째, 제조업체의 공해방지투자와 중앙정부의 환경투자를 비교해 본 결과, 전자 후자 모두 투자가 적정수준에 못미치고, 투자여건이 양호하지 못하며, 규모의 경제를 가져오고, 산출 증대에 기여하는 것으로 나타났다. 특히 중앙정부의 환경투자는 정(+)의 잠재가격에 따라 효율적이므로 가변비용을 절감하게 된다. 이에 따라 제조업체는 중앙정부의 환경투자 부족이 가변비용을 증가시켜 생산비효율을 가져오고 있다. 그러나 제조업체의 공해방지투자는 부(-)의 잠재가격에 따라 비효율적이므로 가변비용을 절감하지 못하고 있다. 이러한 제조업체의 공해방지투자 부족은 오히려 가변비용을 절감시킴에 따라 생산효율을 가져오고 있다. 그러므로 제조업체는 공해방지투자를 적정수준으로 끌어올려 효율화함으로써 가변비용을 절감시켜 생산효율을 달성해야 할 것이다.

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