• Title/Summary/Keyword: Supervising and Management

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A Study on Financial Ratio and Prediction of Financial Distress in Financial Markets

  • Lee, Bo-Hyung;Lee, Sang-Ho
    • Journal of Distribution Science
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    • v.16 no.11
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    • pp.21-27
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    • 2018
  • Purpose - This study investigates the financial ratio of savings banks and the effect of the ratio having influence upon bankruptcy by quantitative empirical analysis of forecast model to give material of better management and objective evidence of management strategy and way of advancement and risk control. Research design, data, and methodology - The author added two growth indexes, three fluidity indexes, five profitability indexes, and four activity indexes CAMEL rating to not only the balance sheets but also the income statement of thirty savings banks that suspended business from 2011 to 2015 and collected fourteen financial ratio indexes. IBMSPSS VER. 21.0 was used. Results - Variables having influence upon bankruptcy forecast models included total asset increase ratio and operating income increase ratio of growth index and sales to account receivable ratio, and tangible equity ratio and liquidity ratio of liquidity ratio. The study selected total asset operating ratio, and earning and expenditure ratio from profitability index, and receivable turnover ratio of activity index. Conclusions - Financial supervising system should be improved and financial consumers should be protected to develop saving bank and to control risk, and information on financial companies should be strengthened.

Development of Equipment Operating Condition Diagnosis Model Using the Fuzzy Inference (퍼지추론을 이용한 설비가동상태진단 모델 연구)

  • Jeong, Young-Deuk;Park, Ju-Sik
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.28 no.4
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    • pp.109-115
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    • 2005
  • In the study, Methods for operating measures in equipment security to find out dangerousness timely in the system and to need for the prevention and measures. The method for analyzing and reconstructing the causes of accident of equipment in site, and try to save the information of site in real-time and to analyze the state of equipment to look for the factors of accidents. By this analysis, one plan for efficiency of production, Equipment Fault Diagnosis Management and security is integrating and building module of using the Fuzzy Inference based on fuzzy theory. The case study is applied to the industrial electric motors that are necessarily used to all manufacturing equipment. Using the sensor for temperature is attached to gain the site information in real time and to design the hardware module for signal processing. In software, realize the system supervising and automatically saving to management data base by the algorithm based in fuzzy theory from the existing manual input system

An Analysis on the Domestic Laborer's Consciousness of Foreign Construction Laborers (외국인 건설근로자의 고용에 대한 내국인근로자 의식분석)

  • Choi, Seung-Mo;Son, Chang-Baek
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2006.11a
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    • pp.255-258
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    • 2006
  • Though the demand of foreign laborer in the labor market of domestic construction is increasing, systems for managing and supervising them are insufficient. The object of this study is to provide practical basic data to establish a system or a policy for efficient use of foreign laborers in the domestic construction industry. With the subjects of domestic laborers, who served in the domestic construction field, the actual state of using foreign laborers and the problems were investigated, and the existing employment system for foreign laborers and the recognition on plan for improving policy were analyzed

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Antecedents of Disclosure on Internal Control and Earnings Management

  • ZULFIKAR, Rudi;MILLATINA, Firda;MUKHTAR, Mukhtar;ASTUTI, Kurniasih Dwi;ISMAIL, Tubagus;MEUTIA, Meutia;FAZRI, Edward
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.3
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    • pp.391-397
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    • 2021
  • This study examines the effect of independent commissioners and the Audit Committee on internal control disclosure and its implications for earnings management in the banking industry listed on the Indonesia Stock Exchange for the period 2016-2018. In this study, a purposive sampling technique was used, combined with two multiple regression analysis models. The final sample for this study comprised 30 companies over the three years of observation, such that there were 90 observations in total. This study indicates that independent commissioners, as measured by their composition, do not affect the disclosure of internal control. However, as measured by the number of members, the Audit Committee had a positive effect on internal control disclosures. This study also indicates that the disclosure of internal control as measured by the Internal Control Disclosure index affects reducing the negative practice of earnings management. This study proves that the Audit Committee's role is very dominant in assisting the Board of Commissioners in supervising internal control. This has implications for reducing earnings management practices. However, the Independent Commissioner's role in the Indonesian banking industry has not been optimal in carrying out the supervisory function in this study.

A Study on the Improvement of Safety Management of Plan/Order, Design, and Construction Business Management (기획·발주, 설계, 건설사업관리 부분의 건설안전관리 향상에 대한 연구)

  • Yoon, H.K.;Kwon, Y.J.;Oh, B.H.;Gwon, Y.I.;Yoon, Y.G.;Oh, Tae Keun
    • Journal of the Korean Society of Safety
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    • v.35 no.4
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    • pp.56-63
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    • 2020
  • The government has established various policies focusing on accident prevention to reduce the accident rate in the construction industry, but the effect is still insignificant. These results allude that there are still many problems in terms of usability. Although construction safety accidents usually have characteristics that occur during construction, the laws and systems should include the pre-construction cycle (plan/order - design - construction business management- construction) to eliminate risk factors in advance. The purpose of this study is to analyze the performance evaluation of the construction safety system before construction rather than during construction. In the pre-construction phase (plan/ order-design-constuction business management), we intend to investigate and analyze measures to prevent safety accidents and identify a system that lacks the ability to implement. Specifically, we analyzed what to focus on as precautionary measures in the planning, ordering, designing, and supervising. To improve them, we made a questionnaire based on the role related to construction safety for each subject, and seek implications for lack of performance through interviews. Based on the results, some ways to improve the safety system were proposed.

Current Issues on the Oil UST Management and Future Directions for the Prevention of the Subsurface Contamination (현행 주유소 지하유류저장시설 관리의 문제점과 토양${\cdot}$지하수 오염 방지를 위한 개선방안 연구)

  • Kim Meejeong
    • Journal of Soil and Groundwater Environment
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    • v.9 no.4
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    • pp.62-73
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    • 2004
  • The current status and problems of UST management in gas stations were reviewed, and suggestions were made for possible improvement of UST management. Regulations and programs relevant through the whole life cycle of the UST, such as construction, installation, operation, and disclosure are insufficient to prevent oil release. The UST requirements are less stringent compared to those of the U.S. and EU members. Current soil test does not seem to be practically effective in detecting soil contamination caused by oil release. The potential for subsurface contamination due to oil release from the UST is estimated from available data other than soil test results. Much higher following future directions and suggestions are made to improve current unsatisfactory UST management: Firstly, increasing the UST requirements - establishing more stringent standards for new UST facilities, and adding new regulatory requirements for existing UST facilities; secondly, replacing current soil test with the tank and piping tests; thirdly, reinforcing programs for supervising the tank construction and installation; fourthly, constructing a system in which independent gas stations can properly manage the USTs; and lastly, educating UST owners and operators, and constructing DB of UST facilities.

The Study on the Private Security Employee' Education and Training System for the Emergency Management (민간경비원의 위기관리 능력 제고를 위한 교육훈련 시스템 개선방안)

  • Park, Dong-Kyun
    • Korean Security Journal
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    • no.15
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    • pp.129-146
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    • 2008
  • When the primary function of private security is to protect lives and property of clients, emergency management should be included in the security service and many countermeasure services should be carried out for that purpose. In theses contexts, private security should develop and maintain a educational program to meet their responsibilities to provide the protection and safety of the clients. Conclusionally, private security industry employers in Korea has not concerned with the importance of training and education by lack of recognition and has been passive about qualified guards. And the authorities supervising and the administrating the guards has not recognized the importance of private security and has neglected the training of the guards. In theses contexts, private security should develop and maintain a educational program of emergency management to meet their responsibilities to provide the protection and safety of the clients.

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Practitioners' Experience at the Community Addiction Management Centers on intervening Alcoholic-batterers (음주가정폭력행위자에 개입하는 중독관리통합지원센터 실무자의 실천경험)

  • Jang, Soo Mi;Kim, Ju Hyun
    • Korean Journal of Family Social Work
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    • no.57
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    • pp.5-37
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    • 2017
  • This study targets on overall understanding about practitioners' experience at the community addiction management centers on intervening alcoholic-batterers. This research is a qualitative case study based on data that are collected from fifteen practitioners' interview experiences of both focus group and individual and data from supervising, advising, and workshop attending. As a result, the research shows that 'Overwhelmed to deal with alcoholic-batterers', 'Strengthening ability through pre-performances', 'Making an effort continuously to solve problems' and 'Unwillingness changes by intervening alcoholic-batterers' on upper categories of practitioners' experiences. Under alternative solutions and practical categories, it shows that 'Gaps between the needs and the reality' and 'Concrete needs to achieve competence'. To provide effective strategies, the study suggests practical and political implications that are reflected specific environments of the community addiction management centers.

A study on the follow-up management system of Continuous Quality Improvement activity (CQI 활동 후 사후관리 체계 조사연구)

  • Hyun, Seok-Kyun;Yu, Seung-Hum;Oh, Hyohn-Joo
    • Korea Journal of Hospital Management
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    • v.7 no.2
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    • pp.99-123
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    • 2002
  • This study was conducted to determine whether follow-up management is carried out continuously following CQI activity and to analyze the factors behind the success and failure of follow-up management. Past presentations from 1994-1999 of CQI coordinators and lecturers from various institutions who presented at The Korean Society of Quality Assurance in Health Care(KoSQA) on the conditions of follow-up management in each institution were analyzed. The results of this study were as follows; Since the number of subjects on CQI increased each year at symposiums, this has expanded to all medical institutions. Although medical institutions usually conduct 11-20 subjects on CQI per year, there were many such occasions where more than 31 subjects were conducted. Moreover, institutions with less than 800 beds have come up with more projects than those with more than 800 beds, thus 23.3% of these institutions had at least 1 person involved in 4 projects. This had created an overload of responsibilities for specific persons' involvement, prompting them to incline toward formalities in their work rather than substantial activities. Among the projects presented at the symposiums, 51.7% demonstrated that follow-up management could be carried out. In particular, 55.3% of the projects from provincial regions could carry out follow-up management compared to 48.8% in Seoul. Moreover, it was demonstrated that 80% of the projects from institutions with 600-799 beds carried out follow-up management most effectively. With regards to previous presentations, the older they were, it was found that follow-up management could not be effectively carried out. Some institutions that responded that follow-up management was carried out effectively in their institutions were found to have conducted follow-up management without any inspection strategies or the appropriate tools. CQI activities were executed and terminated with no consistency and team members had no real concern for it. The most important factors that contribute to an effective follow-up management are the need for concern and interest from the directors of the hospitals, from the relevant departments and team members in addition to the role of the supervising department, follow-up management through management of target goals, consistency in tasks along with communication between all team members. The biggest problems were perceived to be overload of work due to accumulation of proposed projects in addition to lack of awareness pertaining to follow-up management. CQI is beneficial for all staff for the improvement of the mind and business administration and thus it is believed to be desirable. To carry out follow-up management effectively, leadership, analysis and application of information, follow-up management and planning, as well as quality management are perceived to be essential, on the other hand, the results showed a significant difference. To prevent CQI activities from becoming just an activity, the basic system should be reconstructed and augmented based on the problems derived from the results of this study. Moreover, we hope this study will be used as reference material that would encourage the administration of follow-up management after CQI activities in most hospitals. Furthermore, various studies on follow-up management should be conducted for CQI activities in the future.

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The School Foodservice Securement Facilities and Perceptions of Barriers to Implementation of HACCP System in School Foodservice in Seoul Area (서울지역 학교급식 시설 현황 및 HACCP 시스템 운영에 따른 장애요인 인지도 조사)

  • Lee, Ae-Rang
    • The Korean Journal of Food And Nutrition
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    • v.26 no.3
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    • pp.578-590
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    • 2013
  • The subject study was targeted towards nutrition teacher (dietitian) of elementary, middle, and high schools in Seoul areal. In addition, this study was to investigate the current status of school foodservice securement facilities & equipments and to analyze the obstructive factors for executing the HACCP system. The aim of this study was to provide base-line data so that a more efficient & effective sanitary management system for school foodservise can be settled in. All surveys were distributed and collected via email. A total of 305 survey papers were collected and out of these, 300 school results were analyzed and the results are as follows. The order of the securement facilities & equipment furnished were pre-handing equipments>washing>cooking>inspection>facilities>storage>space area>distribution equipments. The awareness of obstructive factors in executing the HACCP system was a total of 3.17 points and the order was as follows. The general obstructive factors>obstructive factors in the cooking staff executing the HACCP system>collaboration between the school/team leaders and the budget supporting department>obstructive factors in the nutrition teacher (dietitian) executing the HACCP system. School foodservice securement facilities & equipments in Seoul area must be renovated and modernized so as to improve its current situation. Furthermore, leadership programs are necessary to enhance nutritionists' understanding of the HACCP system and the cooking staff's competencies in instructing and supervising.