• Title/Summary/Keyword: auditing

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Measurements of Load Current of XLPE Cables Installed at the Load Terminal of Turbine Generator in Operation at Thermoelectric Power Station (화력 발전소의 터빈 발전기 부하단에 설치된 XLPE 케이블의 부하전류 측정)

  • Um, Kee-Hong;Kim, Bo-Kyeong
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.17 no.1
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    • pp.207-212
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    • 2017
  • The cables installed to deliver high electric power from a generator at a thermoelectric power station are XLPE (or CV) cables. Depending on the installation and usage conditions, the cables in operation start deteriorating from the time of initial operation. Some cables can cause accidents due to faulty construction or other environmental factors. In order to prevent cable accidents, regular auditing of power cables is required. We have invented a measuring device for systematic surveillance and prevention of accidents, and installed the device at Korean Western Power Co. Ltd. which measures load currents through the cables. In this paper, we present the load current measured using our device, analyze the load characteristics by measures current, compare the ampacity defined by IEC standard, and present a basic data to obtain the temperature of cable conductors.

Factors Influencing Cost Overruns in Construction Projects of International Contractors in Vietnam

  • VU, Thong Quoc;PHAM, Cuong Phu;NGUYEN, Thu Anh;NGUYEN, Phong Thanh;PHAN, Phuong Thanh;NGUYEN, Quyen Le Hoang Thuy To
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.9
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    • pp.389-400
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    • 2020
  • A construction project is a designed product made up of labors, materials, and installations in the project positioned on the ground and may include the underground and ground section, and the section in water or on the water surface. It is a civil, industrial, transport, agricultural and rural development, infrastructure, or some other. A key phase in the life cycle of these construction projects is the implementation when building products are made directly with workers, equipment, materials, and managers. If there is a lack of management experience, information, and problem-solving solutions to tackle the risks faced by contractors, especially foreign ones, will fail in controlling the project's cost. This study was conducted with investigations, discussions, and evaluation of the factors that lead to cost overruns in the construction projects of international contractors in Vietnam. The principal component analysis (PCA) showed that those factors that influence cost overruns these construction projects fall into five general groups, including factors related to (i) the owners, (ii) the foreign contractors, (iii) the subcontractors and suppliers, (iv) state management, and (v) the project itself. Besides, the study proposes solutions to limit cost overruns in construction projects and improve the profitability of international contractors in Vietnam.

A Study on Behavioral Intention and Application of Information Systems Audit technology Using the Technology Acceptance Model (TAM) (기술수용모델 (TAM)을 이용한 정보시스템 감리기술의 사용의도 수준이 활용에 미치는 영향에 관한 연구)

  • Jeon, Soon-Cheon
    • Journal of Advanced Navigation Technology
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    • v.18 no.6
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    • pp.609-618
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    • 2014
  • Information system audit, by checking overall matters about constructing and managing information system, has to contribute to improvement of information system's quality and improving performance of projects. For this, an auditor has to present objective corroborative facts which back up result of audit and ways of improvement, but in reality, general(especially businessmen's) cognition is that audit is biased by way too subjective opinions. Local experience and theoretical research until now propose that tools of automating audit will be an active means of systematically collecting and proposing these objective evidences of audit. This research not only verified that in the field of audit, phenomenon of technology application can be explained and predicted by applying TAM, but it also contributed in extending theoretical base on information technology and audit by distinguishing several characteristics which appear in the process of the model's application and analysis.

Design of Health Warning Model on the Basis of CRM by use of Health Big Data (의료 빅데이터를 활용한 CRM 기반 건강예보모형 설계)

  • Lee, Sangwon;Shin, Seong-Yoon
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.20 no.8
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    • pp.1460-1465
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    • 2016
  • Lots of costs threaten the sustainability of the national health-guarantee system. Despite research by the national center for disease control and prevention on health care dynamics with its auditing systems, there are still restrictions of time limitation, sample limitation, and, target diseases limitation. Against this backdrop, using huge volume of total data, many technologies could be fully adopted to the preliminary forecasting and its target-disease expanding of health. With structured data from the national health insurance and unstructured data from the social network service, we attempted to design a model to predict disease. The model can enhance national health and maximize social benefit by providing a health warning service. Also, the model can reduce the advent increase of national health cost and predict timely disease occurrence based on Big Data analysis. We researched related medical prediction cases and performed an experiment with a pilot project so as to verify the proposed model.

A Study on the Establishment of a Methodology of GIS Audit (GIS 감리방법론의 정립에 관한 연구)

  • Kwak, Tae-Sik;Kim, Kye-Hyun;Choi, Joon-Whoon
    • Journal of Korea Spatial Information System Society
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    • v.7 no.2 s.14
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    • pp.15-27
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    • 2005
  • The purpose of this study is to present a methodology of GIS audit system which fully reflects standardization regarding GIS. With the recognition of the problems stemming from data exchange, building costs, and budget waste, this study utilized the standardization for evaluation factors of GIS audit. After analyzing the advantages and disadvantages of current audit methodology, this study pointed out the importance of audit, then presenting main audit factors followed by analyzing national standardization and extracting contents of audit to be added into the existing auditing items. Through the analysis of different types and characteristics, and both advantages and disadvantages of GASP, this study identifies and introduces a highly improved and practical methodology called Modified-GASP (M-GASP) that is basically set to be complementary and supplementary to GASP. Ultimately, the result of this study will support the higher degree of efficiency, stability, and extendability of GIS system, not to mention of strengthening the competitiveness of organizations involved.

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Medical Equipment Purchasing Plan and Analysis of Actual Utilization (의료장비 도입계획과 실제이용에 대한 실태분석)

  • Lee, Hag-Sun;Yu, Seung-Hum;Lee, Hae-Jong;Kim, Sung-Kyu
    • Korea Journal of Hospital Management
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    • v.5 no.2
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    • pp.22-39
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    • 2000
  • The purpose of this study was to determine the difference between estimated profit and utilization of medical equipment upon purchasing and actual results at one teaching hospital in Seoul, Korea Medical equipments over $100,000 from 1992 to 1997 were selected and results were as follows: 1. Twenty equipments out of thirty exceeded estimated profits and the difference was 3.98 billion won and ten equipments did not reach the estimated profits and 5.5 billion won was the difference. Diagnostic equipment exceeded the estimated profit which surgical equipment didn't. 2. Eleven equipments exceeded estimated utilization, which showed 100%. In the mean time, eighteen equipments didn't reach the estimated utilization, which was 71%. Diagnostic equipment showed the less estimated utilization than surgical equipment 3. Twenty-one equipments showed the 6.83 billion won profits and nine equipments showed the 1.6 billion won deficits. Diagnostic equipment was more profitable than surgical equipment. Finally. diagnostic equipment helped improving hospital management than surgical equipment. 4. Main factors which showed the big difference from the initial plan were lacking reasonable estimated method, no evaluation system for purchase, emphasis in medical treatment, excessive expenditure in maintenance, duplicated investment for medical equipment and leadership commitment. As a result. Substantial planning is required from the requesting department in consideration of estimated profit and utilization and systematic quality control is needed to confirm. Also, One-sided decision making should be avoided to purchase a high cost medical equipment and efforts should be made in examining carefully and developing a reasonable analytic method.

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Optimized Bankruptcy Prediction through Combining SVM with Fuzzy Theory (퍼지이론과 SVM 결합을 통한 기업부도예측 최적화)

  • Choi, So-Yun;Ahn, Hyun-Chul
    • Journal of Digital Convergence
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    • v.13 no.3
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    • pp.155-165
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    • 2015
  • Bankruptcy prediction has been one of the important research topics in finance since 1960s. In Korea, it has gotten attention from researchers since IMF crisis in 1998. This study aims at proposing a novel model for better bankruptcy prediction by converging three techniques - support vector machine(SVM), fuzzy theory, and genetic algorithm(GA). Our convergence model is basically based on SVM, a classification algorithm enables to predict accurately and to avoid overfitting. It also incorporates fuzzy theory to extend the dimensions of the input variables, and GA to optimize the controlling parameters and feature subset selection. To validate the usefulness of the proposed model, we applied it to H Bank's non-external auditing companies' data. We also experimented six comparative models to validate the superiority of the proposed model. As a result, our model was found to show the best prediction accuracy among the models. Our study is expected to contribute to the relevant literature and practitioners on bankruptcy prediction.

The Future of BlockChain Technology Leading Innovation in the Industrial Ecosystem (산업 생태계의 혁신을 선도할 블록체인 기술의 미래전망)

  • Kim, Jung-Sook
    • The Journal of the Korea Contents Association
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    • v.18 no.6
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    • pp.324-332
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    • 2018
  • Blockchain technology has the potential to revolutionize trust models and business processes in a variety of industries. However, it is considered to be the initial stage of the system that pursues autonomy rather than efficiency, and it is necessary to monitor and inspect the distributed ledger technology from the price and introduction time as compared with the existing relational DB transaction technology. However, domestic and foreign private sectors have already been activated by applying block-chain technology in the national domain, and the block chain is devoid of doubt that it is an exaggerated technology, characterized by the invariance of the record, transparency, and autonomous execution of business rules. It has begun to be utilized in history, identity, certification and auditing in the financial industry as well as various industries. In this paper, we analyze the problems such as security weakness, insufficient regulatory environment, technical consensus and lack of common standard. In addition, the business sense and possibility of the block chain technology is expected to be the innovation of the industrial ecosystem by entering into the reality system from the concept through monitoring the actual introduction performance in the field of copyright, logistics, health care and environment.

The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam

  • NGUYEN, Loan Thi;NGUYEN, Anh Hong Viet;LE, Hac Dinh;LE, Anh Hoang;TRUONG, Tu Tuan Vu
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.8
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    • pp.103-115
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    • 2020
  • In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.

Application of Total Quality Management in Developing Quality Assessment Model: The Case of Vietnamese Higher Education

  • NGUYEN, Quyen Le Hoang Thuy To;NGUYEN, Du Van;CHU, Ngoc Nguyen Mong;TRAN, Van Hong
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.11
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    • pp.1049-1057
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    • 2020
  • The shift from elite education to mass education in Vietnam has met the demand for education for everybody as well as for quality human resource talent for an emerging nation. Under the resource constraint, understanding the quality dimensions of education and its priority level is important for effective and efficient policies. This study was carried out using both qualitative and quantitative methodologies to develop quality criteria and a ranking model. Two rounds of in-depth interviews were conducted with fifteen experts in the field, who were rectors, employers, and recruitment specialists to develop the quality framework applied in Vietnamese universities under total quality management (TQM), starting from the input of the senior secondary school leavers, through a teaching process to the output. The first round of interviews were unstructured questionnaires designed to explore the main factors in quality assessment model. The second round affirmed the experts' agreement on the assessment model. Then, fuzzy logic was applied to rank eight criteria in the quality assessment model into priority order: cost, teaching and administrative staff, leadership, curriculum, student-related factors, internationalization, admissions, and campus. The results are critical for identifying the necessary actions to enhance the education quality and to further research on the optimal quality model.