• Journal of Chest Surgery
• /
• 제34권1호
• /
• pp.1-34
• /
• 2001

• Journal of Chest Surgery
• /
• 제33권5호
• /
• pp.343-376
• /
• 2000

• Clinical and Experimental Pediatrics
• /
• 제51권6호
• /
• pp.665-667
• /
• 2008

• Clinical and Experimental Pediatrics
• /
• 제50권8호
• /
• pp.803-810
• /
• 2007

• Clinical and Experimental Pediatrics
• /
• 제50권8호
• /
• pp.810-818
• /
• 2007

• 한국주거학회논문집
• /
• 제16권1호
• /
• pp.37-45
• /
• 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.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권7호
• /
• pp.179-185
• /
• 2020

This study examines the relationship between the effectiveness of an audit committee and the amount of audit fees. The sample consists of 130 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2017. Data are obtained from the IDX and company's annual reports. The effectiveness of an audit committee is measured by independent audit committee size, frequency of audit committee meetings, and expertise of the audit committee. Results show first that the size of the independent audit committee has a positive effect on audit fees. This finding suggests that an increase in the number of independent audit committee members produces a higher quality of reporting, and so they tend to choose a reputable public accountant. Second, the frequency of its meetings has positive effects on audit fees. It suggests that the more effective the supervision of the committee to improve audit quality, the higher the audit fees to be paid. However, this study fails to provide evidence that the expertise of the audit committee affects audit fees. The result of this study suggests that the audit committee tends to adopt the demand approach based on the reputation of the public accounting firm accountant firm in determining the amount of audit fees.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권8호
• /
• pp.61-67
• /
• 2020

This paper examines whether the combination of risk management and audit committee functions are associated with audit report lag. Audit report lag is considered an important aspect of the financial reporting. The financial reports are the main source of information for shareholders through which they make their decisions and it assists in reducing the information asymmetry. As the internal control mechanisms substitute the external ones, the internal board committees formed by the board of directors can reduce the audit work and, consequently, reduces the audit report lag. A key committee is the risk management committee. This paper examines whether the combination of risk management and audit committee functions are associated with audit report lag. We posit that a combination of such functions in one committee refereed as audit committee affects the audit report delay. Data were obtained from 198 manufacturing companies listed on the Saudi Stock Exchange (Tadawul) for the years 2016-2018. A pooled OLS regression analysis shows that a combination of risk management and audit committee functions in a stand-alone committee named "audit committee" is associated with longer audit report lag. The outcomes suggest companies should prioritize the establishment of standalone risk management committee with activities separated from those of audit committees.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권2호
• /
• pp.135-142
• /
• 2021

This study aims to examine the impact of audit committee characteristics on income management of companies listed on the Stock Exchange of Vietnam. Research data was collected from all 745 listed companies on Vietnam's stock market over four years, from 2015 to 2018. After excluding companies that did not qualify, there were 216 companies with 864 observations. With the help of dedicated software Stata 15, the impact of audit committee characteristics (through independent variables and control variables such as Audit Committee Independence, Auditing Committee size, Auditing Committee Expertise, Auditing Committee Meeting Frequency, Company Size, Financial Leverage, and Operating Cash Flow) to earning management through a multivariate regression model was determined. Research results from Vietnamese listed companies during this period show that the size and expertise of the audit committee are inversely related to the discretionary accruals representing earning management. At the same time, the research results also identify a positive relationship between firm size and earning management, and the inverse relationship between financial leverage, net cash flow from operating operations and earning management. However, the multivariate regression results do not find clear evidence of a relationship between audit committee independence and the audit committee meeting frequency to earning management.

• 의학교육논단
• /
• 제25권2호
• /
• pp.174-183
• /
• 2023

Educational evaluation involves data collection and the analysis of various education-related factors to make decisions that improve educational quality. Systematic educational evaluation is essential for enhancing the quality of education. This study reports a case of student-conducted process evaluation of a medical school's student support system and the procedure for devising improvement plans. Sixteen Inje University College of Medicine students participated in the Education Evaluation Committee (IUCM-EEC) to understand the educational improvement process as learners and actively achieve improvement. The Quality Improvement Committee of the Inje University College of Medicine (IUCM-QIC) decided to reform its student support system based on a previous educational evaluation in 2019. The evaluation of the student support system was conducted for 10 months in 2021 by the student subcommittee, under the guidance of the IUCM-EEC. The CIPP (context-input-process-product) evaluation model was used for a systematic evaluation. Accordingly, the subcommittee developed evaluation criteria and indicators, and analyzed relevant data collected from surveys and the previous literature. For further recommendations and revision ideas, the student subcommittee members interviewed faculty members from six other medical schools and also conducted a focus group interview with the dean and vice deans of IUCM. Finally, the student subcommittee submitted a report to the IUCM-QIC. Communication with various stakeholders is essential for a successful evaluation process. In this case, students, as key stakeholders in education, evaluated the student support system. Their active participation helped improve their understanding of the evaluation process.