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

• 한국사회복지학회:학술대회논문집
• /
• 2004.10a
• /
• pp.223-250
• /
• 2004

In this paper, the proposing a fundamental data for a systematic and effective organizational management by examining the extent of the levels of conflict perceiving among individuals of social welfare workers in the Busan community social welfare center, a social welfare organizations, and investigating the related influencing factors are the purpose of the study, The summary of this study is as follows. At first, it is dysfunctional when the level of conflict is either exceedingly high or low in the interrelational conflict aspect. However, the social welfare workers' working in the community social welfare center, the extent of individual conflict is relatively low as 2.37 out of 5 points. Secondly, the multi-regression analysis is operated for controlling the population sociological factors and measuring the effectiveness of the conflict factors to the level of conflict. The influencing factors affects the result in the order of greater extent are communication factor, leader's flexibility of leadership factor, spontaneity among personality, confidentiality. As a result, Not like the case that in the technological bureaucratic organizations such as the enterprises or industrial organizations, in the human service organizations including social welfare organizations, these technological bureaucratic paradigm does not applying directly since the material of organization is composed of humans who are given moral values. Therefore, this paradigm should be put as a presupposition of the conflict management strategy. And, the communication among colleagues, learning a reasonable problem solution method, or the chances of education or training for establishing a sound human relationship should be prepared in order to lower the level of the conflict among individuals in the community social welfare department. Furthermore, professional education programs are needed for not only supporting an effective supervision and consultation(consultation with superiors and colleagues), but also, working with confidentiality and pride as a professional.

• Korean Journal of Social Welfare
• /
• v.35
• /
• pp.399-426
• /
• 1998

This article describers the field testing of the task-centered case management model for practice with the elderly clients in the community. Six social workers in three community center applied task centered. model to 12 elderly in community. The model tested in the field trial led to positive results. The results of task completion and problem change indicate that including elderly clients in all steps from identifying problems to suggesting and implementing tasks are important. Target problems and tasks which clients indicate gained high accomplishment. Task-centered interventions provided an intensive period of service that helped clients work on immediate problems. Moreover, they helped clients actively participate in decision making processes and in problem solving activities. Although the task centered approach is a short tenn intervention, the analysis of the field trial suggests that it can be integrated with an approach that is a long tenn in nature through re contract for different problems or unresolved problems. Several suggestion can be made to apply task-centered model for elderly in Korea. First, since one social worker handles over 60 cases, this approach can be used more effectively for new case or the elderly who needs intensive help. Second, preparing and sharing contract with client should be encouraged to help both client and social workers. Also until the social workers are familiar with this approach, there should be an intensive supervision to monitor their activities. Third, it is important to make task planner for Social workers who is working with elderly in community. Task planner is the guide line books to show steps to solve similar problems. Fourth, more efforts should be made to make resource directory in the community as well as in Korea. Fifth, case managers who handle family problems and other personal conflicts should be more trained to be confident to deal with these problems.

• Korea journal of population studies
• /
• v.33 no.3
• /
• pp.101-121
• /
• 2010

The purpose of this study is to examine the job characteristics of care workers in elderly care voucher service emphasizing a social service quality management approach. The study sample was composed of randomly-selected 233 centers which dispatched care staffs to clients' home. Descriptive analyses were performed for examining the unique aspects of relationship-based labor of care staffs, and logistic regression analyses were performed for investigating the association between service quality structure and human right violation against staffs. As the first empirical study focusing on staff-side service quality factors, this study found out that human right violation against staffs was mainly influenced by record-keeping and document management capacity of center, risk protection under insurance, compliance of standard contract procedure, and regular supervision. These results suggest particular policy attention should be given to basic protection for and set-up of core activity boundaries of care workers as well as clients-centered rights both for preventing human right violation and improving overall social service quality.

• Korean Journal of Construction Engineering and Management
• /
• v.20 no.1
• /
• pp.32-40
• /
• 2019

This study analyzed operating condition and the problems of damage compensation insunace (property insurance) for qualified architect and derived some suggsetions for improvement. The Certified Architects Act requires all building design and construction supervision to buy property insurance. This study proposes following suggestions to solve problems of current architect property insurance. Firstly, we need to increase the insurance purchasing rate of damage compensation insurance for qualified architect. It is necessary to clearly specify the matters concerning the submission of insurance policies by the architects, which is currently carried out by the Minister's official letter, in the form of official announcement. Secondly, proper insured amount should be adjusted. In order to insured substantial compensation capacity, total amount of insurance should be enlarged. Thirdly, the insurance period should be extended to one year after completion of building to allow compensation for accidents due to design negligence. Generally, the design defect can mostly be identified within one year after completion. Fourthly, insurance coverage should be extended. In the long run, it is essential to enlarge the scope of the security not only to property damage but also to human losses. Finally, an accident record sharing system should be established among insurance companies, so that proper insurance premiums or discounts can be made based on the system.

• Management & Information Systems Review
• /
• v.28 no.3
• /
• pp.161-189
• /
• 2009

The sub-prime crisis led to the collapse of US investment banks which were considered highly competitive during the Asian Financial Crisis. The event gave us a lesson on importance of the financial supervision. Additionally concerns rise over the fact that the role model of the Capital Market Law, created for the purpose of developing the capital market, is the US investment banks. This paper investigates if the prudential regulations, among them especially the capital regulation, are able to prevent the risk the arises from Korean financial firms operating investment bank business. The current capital requirement regulation, Net Capital Ratio(NCR), is not sufficient, because it's nature of being a ratio makes the NCR ineffective when assets and liabilities are concurrently rising. We also verified the internal model which measured the market risk, by comparing the US investment and Korean banks' diversification effect. The result of the test is that it is difficult to conclude the internal model has a critical defect. This paper's contribution is that it is not sufficient use only the capital regulation in supervising financial markets.

• Asia pacific journal of information systems
• /
• v.23 no.3
• /
• pp.131-154
• /
• 2013

New internet technologies have created a revolutionary new platform which allows consumers to make decision about product price and quality quickly and provides information about themselves through the transcript of online reviews. By expressing their feelings toward products or services on virtual opinion platforms, users extend their influence into cyberspace as electronic word-of-mouth (e-WOM). Existing research indicates that an impact of eWOM on the consumer decision process is influential. For both academic researchers and practitioners, investigating this phenomenon of information sharing in online website is essential given the increasing number of consumers using them as sources of purchase decisions. It is worthwhile to examine the extent to which opinion seekers are willing to accept and adopt online reviews and which factors encourage adoption. Discerning the most motivating aspects of information adoption in particular, could help electronic marketers better promote their brand and presence on the internet. The objectives of this study are to investigate how online WOM influences a persons' purchase decision by discovering which factors encourage information adoption. Especially focused on the self-efficacy, this research investigates how self-efficacy affects on information usefulness and adoption of online information. Although people are exposed to same review or comment about product or service, some accept the reviews while others do not. We notice that accepting online reviews mainly depends on the person's preference or personal characteristics. This study empirically examines this issue by using cognitive dissonance theory. Specifically, in the movie industry, we address few questions-is always positive WOM generating positive effect? What if the movie isn't the person's favorite genre? What if the person who is very self-assertive so doesn't take other's opinion easily? In these cases of cognitive dissonance, is always WOM generating same result? While many studies have focused on one direct of WOM which indicates positive (or negative) informative reviews or comments generate positive (or negative) results and more (or less) profits, this study investigates not only directional properties of WOM but also how people change their opinion towards product or service positive to negative, negative to positive through the online WOM. An experiment was conducted quantitatively by using a sample of 168 users who have experience within the online movie review site, 'Naver Movie'. Users were required to complete a survey regarding reviews and comments taken from the real movie page. The data reflected user's perceptions of online WOM information that determined users' adoption level. Analysis results provide empirical support for the proposed theoretical perspective. When user can't agree with the opinion of online WOM information, in other words, when cognitive dissonance between online WOM information and users' preference occurs, perceived self-efficacy significantly decreases customers' perception of usefulness. And this perception of usefulness plays an important role in determining users' intention to adopt online WOM information. Most of researches have been concentrated on characteristics of online WOM itself such as quality or vividness of information, credibility of source and direction of online WOM, etc. for describing effect of online WOM, but our results suggest that users' personal character (e.g., self-efficacy) plays decisive role for acceptance of online WOM information. Higher self-efficacy means lower possibility to accept the information that represents counter opinion because of cognitive dissonance, whereas the people that have lower self-efficacy are willing to accept the online WOM information as true and refer to purchase decision. This study suggests a model for understanding role of direction of online WOM information. Also, our result implicates the importance of online review supervision and personalized information service by confirming switching opinion negative to positive is more difficult than positive to negative through the online WOM information. This implication would help marketers to manage online reviews of their products or services.

• Journal of Music and Human Behavior
• /
• v.5 no.1
• /
• pp.19-45
• /
• 2008

The purpose of this study was to offer fundamental data to manage countertransference, and to research into countertransference management ability by aspects in therapists' experiences in countertransference and their professional characters. For the paper, a survey was conducted on 62 music therapists who provided professional music therapy after finishing graduate school of music therapy through clinical practice and internship, and the result was drawn as follows. Around 84% of participants answered that they had been in trouble by countertransference in the analysis of a questionnaire regarding experience in countertransference. 48% among them first experienced countertransference during the practice in graduate school. 27% and 14% respectively answered that they experienced it within 3 years after graduation and during internship. Also, the result showed that therapists usually had difficulty with adults with mental disease, and the second most difficult clients were children with developmental disabilities. 76% of participants who had difficulty by countertransference answered that they were able to manage it to some degree, and almost all who answered thought that research into countertransference and management were necessary. About the question as to how to manage countertransference, 54% suggested self-analysis and self-therapy. 33% answered that countertransference should be treated through supervision. Finally, 13% of participants answered that it should be handled in graduate school. In this paper, which empirically examined therapists' experience in countertransference and countertransference management ability had meaning in providing essential basic data for music therapists to apply and manage countertransference for therapists themselves, as well as for clients.

• Journal of Food Hygiene and Safety
• /
• v.24 no.4
• /
• pp.291-298
• /
• 2009

This study was carried out to evaluate the consumer recognition with regard to the safety management for imported foods. In order to evaluate the effect of the prgram on consumer education, the program was practiced for 89 female college students in Seoul, Korea. The participants were given an instruction with materials on imported food safety, including the safety management of imported foods and their distribution. The results showed that the participants achieved a greater understanding of imported foods. In particular, they had firmly grasped the importance of expiration date in selecting imported foods. Before the instruction, 50.6% of total participants blamed the Korean government for the problems arising from imported foods; only 18.0% placed the blame on individuals or businesses importing from foreign countries. After the instruction, 39.3% had blamed the individuals or businesses importing from foreign countries. Furthermore, 36.0% had disapproved of the foods that are imported from China before the instruction, while 32.6% found objectionable the views on the illegally distributed foods; 29.2% criticized the junk foods that target children (after the instruction). In addition, the level of participant satisfaction via-a-vis imported foods safety supervision had improved from $2.76{\pm}1.59$(before the instruction) to $3.37{\pm}1.58$(after the instruction). The results indicate that consumers are concerned with the imported foods that contain adulterated or forbidden substances and the illegally distributed foods from foreign countries. Thus, consistent and informative educational programs on imported food safety could help consumers in choosing safer products, resulting in an improvement in the consumer confidence with respect to imported foods.

• Journal of the Korean Institute of Landscape Architecture
• /
• v.40 no.4
• /
• pp.36-50
• /
• 2012

This study was carried out to find contradiction factors on laws for children's activity spaces and facilities and to suggest the rational options to control and manage those spaces and facilities by environmental and landscape planning methods. The results of this study are as follows: 1. The major laws related to the environmental safety for children's activity spaces are "Environmental Health Act (ERA)" for managing the environmental safety of children's activity spaces; "Safety Supervision Law of Children's Play Facilities(SSLCPF)" for the inspection and management for safety of children's play facilities; "Quality Management and Industrial Products Safety Management Law(QMIPSML)" for managing safety certification on children's play equipments. 2. The interior space such as "living room" by the Children's Welfare Law(CWL), "Children Park" by the Act on Urban Parks and Green Spaces(AUPGS), "classroom" on private educational institutes by the Act on Establishment and Operation Private Lesson and Training(AEOPLT) and "nursing room" of child care center smaller than $430m^2$ are needed to be managed as an activity space. 3. In order to reduce industrial burden in the production, establishment, construction, and operation and to minimize unwilling extra burden in the administration effort due to legally double regulate, it is necessary to mitigate the inspections on the equipment certificate from QMIPSML and overlapped or different factors and standards must be unified. With this study, the landscape domain could he enlarged from producing, import of play equipment and establishment, construction and operation of play facilities for a comprehensive range of activity spaces, and the landscape industry such as engineering industry, academic research, management, etc.