• Title/Summary/Keyword: completeness requirements

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비즈니스 프로세스 서술도구 비교 : 은행 자산건전성 평가업무를 중심으로

  • An, Hyeon-Seop;Kim, Yong-Jae;Ham, Yu-Geun
    • Proceedings of the Korea Society for Industrial Systems Conference
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    • 2008.10b
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    • pp.113-125
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    • 2008
  • In developing information systems, omissions and redundancies of user requirements are too frequent to increase development cost as they need to be remedied at later stages. In order to cope with this problem, various tools describing business processes have been proposed in the past and yet fewer attempts have been made to systematically and categorically evaluate performance of individual tools describing business processes. In this paper, we offer a general framework for appraising competing tools for describing business processes, including ERD, DFD, and Use Case Diagram in terms of ease of use, completeness, chance of having omissions, and. Based on a exemplary business From the measures proposed in this paper for comparing descriptive tools, ERD turns out to stand out over other often-used methodologies. Despite its problem with poor readability, ERD proves to offer relatively higher expressive power and ease of use. Being supplemented by well-formed job descriptions, ERD would remain a better choice in developing business information systems.

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A Study on the Judgment of Authoritative Records by Applying the Concept of Authenticity and Reliability (진본성, 신뢰성 개념을 적용한 공신력 있는 기록의 판단기준에 관한 연구)

  • Lee, Gemma;Oh, Kyung-Mook
    • Journal of Korean Society of Archives and Records Management
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    • v.20 no.3
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    • pp.77-97
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    • 2020
  • This study seeks to analyze the concepts of authenticity and reliability of records and apply them to the criteria for judging authoritative records subject to legal management. While reliability is determined by the degree of completeness and control in the records creation stage, authenticity is ensured by preventing manipulation and tampering that occur after records creation. Authoritative records with reliability in the creation stage are legally subject to management, so such records can be subject to punishment if they are destroyed because of negligence. It is necessary to take active measures to ensure reliability, continuous authenticity after creation, and complete records creation by controlled procedures and methods before records capture. The lack of such an evidential characteristic does not mean that it is not a record, and such records are also created in reality, managed in a system, and delivered to the next generation as a representation of social memory and activities.

Commercialization Success Factors of Transfer Technology from Public R & D and Enhancing Performance (공공R&D 이전기술의 사업화 성공요인 분석 및 성과제고 방안)

  • Park, Ji-One;Youn, Su-Jin;Park, Beom-Soo
    • Journal of Korea Technology Innovation Society
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    • v.18 no.1
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    • pp.28-48
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    • 2015
  • This study is public R & D institutions report to verify what the impact factors on the course of progress of industrialization based on technology companies who previously received prior to the developed technology, what policies and plans for the next requirements based on this by offering the implications for business rate was to contribute to the improvement of the public research institution technology transfer. In this study, the influence factors on technology commercialization derived through the analysis of existing and previous studies, the characteristics of the previously received corporate environmental characteristics and previous technologies through a survey of the company received a technology transfer from public research institutions commercialization decisions and contributions, including sales and commercialization of the results were analyzed by logistic regression analysis demonstrated how to have relevance. Analysis, and linkage with high production company has an existing case of IT technology transfer, commercialization of higher technical success rate was higher compatibility. On the other hand, were observed and expected success rate were higher when a rather commercialized technologies independently be earlier than if participating in joint research in the development of the technology, unlike previously, completeness of the prior art did not significantly affect. This study has the following policy implications. Public research institutions have developed technologies are commercialized to figure out what the requirements of the technical aspects of consumer technologies in order to create economic wealth. And for technology commercialization for enough technical competencies to absorb the technology, and that the technology and considering the link between business and technology commercialization success to be applied. This study has some limitations. First, the sample size was not sufficient. In relation to the presence and participation of corporate success and commercialization of the R & D process, with many previous studies are needed more in-depth analysis by leading research in the sense that different results are obtained. Also did not reflect the will or the corporate culture, management and organizational skills and belongs to the external environment and internal corporate enterprises industry characteristics affecting the success of corporate management of the business. And lacked sufficient consideration of the various technical characteristics present in the form of joint research and industry. Finally, there is a limit of generalizations about other industries.

Derivation of Data Quality Attributes and their Priorities Based on Customer Requirements (고객의 요구사항에 기반한 데이터품질 평가속성 및 우선순위 도출)

  • Jang, Kyoung-Ae;Kim, Ja-Hee;Kim, Woo Je
    • KIPS Transactions on Software and Data Engineering
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    • v.4 no.12
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    • pp.549-560
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    • 2015
  • There is a wide variety of data quality attributes such as the ones proposed by the ISO/IEC organization and also by many other domestic and international institutions. However, it takes considerable time and costs to apply those criteria and guidelines to real environment. Therefore, it needs to define data quality evaluation attributes which are easily applicable and are not influenced by organizational environment limitations. The purpose of this paper is to derive data quality attributes and order of their priorities based on customer requirements for managing the process systematically and evaluating the data quantitatively. This study identifies the customer cognitive constructs of data quality attributes using the RGT(Repertory Grid Technique) based on a Korean quality standard model (DQC-M). Also the correlation analysis on the identified constructs is conducted, and the evaluation attributes is prioritized and ranked using the AHP. As the results of this paper, the consistent system, the accurate data, the efficient environment, the flexible management, and the continuous improvement are derived at the first level of the data quality evaluation attributes. Also, Control Compliance(13%), Regulatory Compliance(10%), Requirement Completeness(9.6%), Accuracy(8.4%), and Traceability(6.8%) are ranked on the top 5 of the 19 attributes in the second level.

Describing Activities to Verify Artifacts(Documents and Program) in Software R&D (소프트웨어 R&D에서 산출물(문서와 프로그램) 검증을 위한 활동)

  • Dashbalbar, Amarmend;Lee, Eun-Chul;Lee, Jung-Won;Lee, Byeongjeong
    • Journal of Internet Computing and Services
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    • v.17 no.2
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    • pp.39-47
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    • 2016
  • In software R&D artifacts including documents and program code are produced. There are two kinds of software R&D artifacts: Research artifacts and development artifacts. Research artifacts include software R&D planning document, annual report, final report, research note and so on. Software development artifacts include software requirements, software design description, testing plan, test report, and program code. It is important to verify the documents and to test code to check the direction of the R&D. Moreover, we should check relationships as such completeness and consistency between research and development artifacts. The verification and testing help project manager and researchers understand what they do during software projects. Therefore, in this study, we present a process to verify documents and program in software R & D. In the process we check documents produced in software R&D and test program code. We describe the process by using Essence elements including alpha, activity, and competency. We present a case study to show the effectiveness of the process.

A Study on Practices and Improvement Factors of Financial Disclosures in early stages of IFRS Adoption - An Integrative Approach of Korean Cases: Embracing Views of Reporting Entities and Users of Financial Statements (IFRS 공시 실태 개선방안에 대한 소고 - 보고기업, 정보이용자 요인을 고려한 통합적 접근 -)

  • Kim, Hee-Suk
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.7 no.2
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    • pp.113-127
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    • 2012
  • From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.

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A Study on the Liability of Artificial Person(Natural Persons) with a Disregard of the Corporate Fiction in ESG (ESG측면에서의 법인격 부인과 법인관계인(자연인)의 책임에 관한 연구)

  • Kim, Dong-han;Kwon, Yong-man
    • Journal of Venture Innovation
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    • v.4 no.3
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    • pp.141-150
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    • 2021
  • Although management decisions centered on the board of directors and directors must be made in order to effectively promote ESG management, the company's management is not obligated to make decisions considering ESG factors. A Korean corporation(company) is an established organization for commercial or other profit, and the purpose of treating a legal organization as a corporation is to easily handle the legal relationship of a group (corporate's property) and individual property of a group member, but legal person such as rights to "harm public rights" or "defend fraud". Criminal liability for illegal acts of a corporation, but the liability of a corporation (natural person) for illegal acts of a corporation is recognized within a limited range, but the criminal liability of a corporation (natural person) is limited. As the social responsibility of a corporation is great, limiting the responsibility of a corporation-related person (natural person) to civil responsibility will halve its effectiveness if considering the impact on the corporation's national economy. Objective requirements such as the completeness of control, hybridization of property, infringement of creditors' rights, and small-capitalization, and the subjective intention of abusing the company system to avoid legal application to controlling shareholders should be denied. Despite the increasing influence on corporate society, such as large-scale projects and astronomical business profits, corporate officials (natural persons) are forced to be held liable for negligence and intentional liability within a limited range. In such cases, it is necessary to introduce criminal responsibility separately from civil responsibility to legal persons (natural persons) in consideration of the maturity of capitalism in Korean society and the economic status of the world. In Korea, the requirements for recognition of corporate denial are strict, but the United States says that it is sufficient to have control or fraud. Therefore, it is not about civil responsibility, but about criminal responsibility of a legal person (natural person), so if fraud is recognized, it can strengthen the corporate social responsibility.