• Journal of the Korea Institute of Building Construction
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• v.1 no.2
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• pp.154-164
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• 2001

This research is aiming to specify the requirement of the investment such as intial cost, running cost earning rate to make effective investment considering the purpose of remodeling and economical value of store building enough to meet the initial purpose of remodeling. The review of earning for economical evaluation was performed by the on-site auditing on the structure and function of the building and applying the assessment simulation program, which is to find the possible business model to identify the requirement of building owner through case study. After the research, the following results are obtained. First, it is important that many aspects should be carefully analysis and the best method should be selected as characteristics of remodeling can be defer each other in their implementations. Second, though the remodeling of exist building to promote the functions has been applied, no suitable assessment tool has bee developed for deciding the level of remodeling in the view of economical efficiency so far. Third, the economical benefit was evaluated by analysing annual earning rate which is applied by investment items and recovery period for the investment. More specific date base should be established to apply the suggested economic acessments in business enough ti forecast the future circumstances. More researches should be promoted on the area continuously as well as the integrated economic evaluation of remodeling on existing building.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.831-843
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• 2020

The objective of this study is to examine the effects of audit socialization and professional commitment on professional success of tax auditors in Thailand through individual learning as the moderator. The specific research questions are: (1) How audit socialization affects professional commitment, (2) How professional commitment influences professional success, and (3) How individual learning moderates the audit socialization-professional commitment relationships, the audit socialization-professional success relationships, and the professional commitment-professional success relationships. This study collected data from 249 tax auditors in Thailand by using questionnaire. To investigate the research relationships, both structural equation model and multiple regression analysis are implemented. Within the research results, audit socialization has a significant positive effect on professional commitment and professional success while professional commitment has an important positive influence on professional success. Similarly, individual learning positively moderates the professional commitment-professional success relationships. In summary, audit socialization is important for auditing professions and it is a key determinant of professional success. Thus, auditors need to pay attention to audit socialization through learning and understanding it and applying its concepts to audit works to increase auditors' professional success, continuous survival and long-term sustainability.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.877-884
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• 2020

The main aim of the present study is to investigate the factors that are considered affecting the adoption of Activity-Based Costing (ABC) in the autonomous public universities in Vietnam. A quantitative research was carried out. The data was collected through an online questionnaire survey between June 2020 and September 2020 addressed to the target respondents comprising 168 managers and accountants from 23 autonomous public universities in Vietnam, which participated in the resolution project No. 77/NQ-CP of the Vietnamese government on the pilot renovation of operational mechanisms of public tertiary education institutions during the period of four years, from 2014 to 2017. The findings resulted from hypothesis testing by a binary regression analysis based on the SPSS 20.0 software show that training, competition, support of top manager, and university size are the four main factors that positively affect the adoption of Activity-Based Costing (ABC) in studied universities. On the other hand, no statistically significant impact was found on two other variables, namely the variety of services provided and the usefulness of cost information factors. From the research results, discussions and policy recommendations have been presented to promote the adoption of Activity-Based Costing (ABC) in Vietnamese autonomous public universities in the coming time.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.339-349
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• 2020

The study evaluates the performance of public hospitals in Vietnam by applying the Balanced Scorecard (BSC). The authors first review the literature to find the research gap of performance in public hospitals. Then, we built Likert questionnaires to collect data from more than 200 managers of public hospitals in the Northwestern provinces of Vietnam. The research uses correlation regression to evaluate the performance based on the influence of factors in the BSC model, including Strategic planning, Internal process, Finance, Mission, Customer, and Employee learning and growth. The results show that the performance of public hospitals in the research sample is influenced by the factors in the BSC model in descending order based on the regression coefficient as follows: Internal process, Finance, Mission, Strategic planning, Customer, Employee learning and growth. Based on the quantitative research findings, we continue by conducting some deep interviews with specialty to propose intensive recommendations about how to implement Mission, Internal process, Financial policies, etc. to managers in public hospitals with an aim to improve the performance of public hospitals in the Northwestern mountainous region of Vietnam. The lessons could be applied for other public hospitals in Vietnam and other jurisdictions that have similar conditions.

• Journal of the Korean housing association
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• v.16 no.1
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• pp.37-45
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• 2005

The resident committee is a main board of the multi-family housing communities, which discuss and decide important matters regarding the multi-family housing management. So, the purpose of this study was to provide critical informations in order to revitalize the resident committee of multi-family housing. The research was conducted by surveys and interviews with residents and resident committee members. The major results were as follows : The resident committee members indicated that primary reason for them to volunteer as a committee member was because of the encouragement and recommendation of their neighbors. They were willing to be members of the resident committee but they were displeased by the lack of participation and training of some of the committee members. Resident committee members also pointed out that they had difficulties in fulfilling their roles. For one thing, they were not paid for their participation. Another problem was that there were several committee members who did not have knowledge of related laws and they gave themselves a negative evaluation, which told that they had lack of multi-family housing community management skills and knowledge. Training and education of the committee was essential in areas such as budget management, auditing, and damage control.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2002.11a
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• pp.103-109
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• 2002

This research is aiming to specify the requirement of the investment such as initial cost, running cost earning rate to make effective investment considering the purpose of remodeling and economical value of store building enough to meet the initial purpose of remodeling. The review of earning rate for economical evaluation was performed by the on-site auditing on the structure and function of the building and applying the assessment simulation program, which is to find the possible business model to identify the requirement of building owner through case study. After the research, the following results are obtained. First, it is important that many aspects should be carefully analysis and the best method should be selected as characteristics of remodeling can be defer each other in their implementations. Second, though the remodeling of exist buildings to promote the functions has been applied. no suitable assessment tool has bee developed for deciding the level of remodeling in the view of economical efficiency so far. Third, the economical benefit was evaluated by analysing annual earning rate which is applied by investment items and recovery period for the investment. More specific data bate should be established to apply the suggested economic accession in business enough to forecast the future circumstances. More researches should be promoted on this area continuously as well as the integrated economic evaluation of remodeling on existing building.

• Journal of Environmental Impact Assessment
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• v.2 no.2
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• pp.27-32
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• 1993

The German society for promotion of EIA was founded in 1987 with the aim to support the introduction of EIA in Germany. The society with its center in Hamm where there is a plenty collection of literature, studies and further scientific sources does an enormous work in EIA-consulting all over the country. This work practically is done without any governmental support, only by private activities. The EIA society is structured within 9 regional as well as 19 specialized working groups and consisits of about 1,000 members. The unification of Germany in 1989/90 also influenced the development in this field, of course. While in the former Western part of Germany the already existing environmental administrations were able to react on the EIA-law of 1990 with their long time experiences, in the Eastern part the corresponding structures must be built up newly from the beginning. Since 1990 a great number of interested people also from Eastern Germany became numbers of the EIA-Society. By them an additional pool of knowledge and activity was brought into the society. This also applies for methods and means of EIA which were developed in the East during the time ago independently.

• Information Systems Review
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• v.8 no.1
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• pp.223-239
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• 2006

In digital economy, information systems are recognized as the most critical survival factor of companies. Companies must launch and expand business based on information systems either developed newly or adopted as ERP. However, successful information systems operation shall face many realistic problems. Especially most small and medium enterprises experience many difficulties in systems operation or even give up operating information systems due to unexpected operational problems. This paper suggests a framework for effective information systems operation for small and medium enterprises. The framework is designed through case studies, consisting of service framework, auditing framework, and risk management framework. It is expected that the framework contributes to successful information systems operation in small and medium enterprises.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.20 no.2
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• pp.131-138
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• 2010

This technical report was developed to suggest the guideline to assess the safe use and handling metalworking fluids (MWFs) in machining operation. The basis of this method developed in this study was based on self assessment procedure recommended by Organization Resources Counselors (ORC) of the United States (US). In addition, various MWF management elements obtained from the review on various articles, reports and author's experience regarding MWF were newly added to the evaluation guideline. A total of four areas were finally selected in order to control exposure to MWF used in machining operations. They are all related to the presence and efficiency of the control measures, exposure assessment, management on tank and sump, and safe treatment of chips and metal fines generated during machining operations. Each area is consisted of several related elements. Several evaluation areas and elements used in this study could be revised, replaced, added and deleted according to the process environment, evaluation objectives and evaluator's (manager) criteria etc. This evaluation guide manual could be used for safe management of MWF in metalworking operation. In addition, industrial hygienists can use this evaluation method for auditing and evaluating the management status on MWF.

• Communications for Statistical Applications and Methods
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• v.17 no.5
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• pp.745-753
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• 2010

Compared to the U.S. Government Accountability Office(GAO) and the U.K. National Audit Office(NAO), the Board of Audit and Inspection of Korea(BAI) has not laid a rather solid system for effective assessment and judgment on the reliability of computer-processed data used as audit evidence in its public auditing activities. Accordingly, based on the experiences of GAO and NAO, this study suggests criteria and methods as the key elements of the methodological framework for assessing the reliability of information system data. Then, the usefulness and effectiveness of the criteria and techniques for assessing data reliability were tested and proved by applying to the analysis of allotment for mandatory disabled employment data that have been computer-processed and managed by the Korea Employment Agency for the Disabled(KEAD).