• Korea Journal of Hospital Management
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• v.22 no.2
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• pp.1-16
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• 2017

1) Purpose: The goal of this study is to examine the association between independent external financial audits and uncompensated care. Not-for-profit hospitals are required to provide uncompensated care in return for tax exemption. These tax exemption benefits are applied to all activities that contribute to the enhancement of uncompensated care. However, some researchers argue not-for-profit hospitals do not provide uncompensated care as expected by their tax exemption. Thus, this paper examines whether independent external financial audits can help the not-for-profit hospitals to function as designed and ultimately for meeting the objectives of the not-for-profit organization, which are the clearest examples of charitable activities performed by not-for-profit hospitals. 2) Methodology: Panel data analysis was utilized with fixed effect using California hospital financial data from 2002 to 2011. 3) Findings: We found that hospitals receiving independent external financial audits provide more uncompensated care than their counterparts which do not receive audits. 4) Practical Implications: Not-for-profit hospitals provide uncompensated care to people in welfare blind spots. Therefore, they fulfill what governments cannot afford, and play a social role as a ʻnonprofitʼ organization with independent external financial audits.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.24 no.68
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• pp.85-94
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• 2001

Most of customers want to know how to develop the computer system they want to get to use according to the their requirements. This study presents a Computer Integration management System for Quality (CISQ) model for system-integration organizations, which need to demonstrate their capability to consistently provide computer integrated system that meets customer satisfaction and applicable regulatory requirements. The Plan.Do.Check.Act(PDCA) cycle called by Doming wheel expresses the basic concept of continuous improvement action in order to emphasize on achieving business goal. It is useful for providing full competence of a system-integration organization to integrate management systems based on the international management system, and to take an advantage in its market. This study specifies International Certification Network Business Excellence Concept(IBEC) approach to ensure a harmonized integration of the variety of management systems and thereby produce synergy effect. The end part of this study specifies a Assessment Model including an assessment concept adding to the compliance audit according to the CISQ for the continuous improvement. A simple application on Failure Modes and Effects Analysis(FMEA) in testing phase in project life cycle has been done.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.30 no.4
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• pp.33-44
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• 2022

As the majority of Korean MRO demand is outsourced overseas, AMO by major foreign authorities is required to promote the Korean MRO industry to keep Korean MRO demand on shore. This study aims to promote consulting for AMO (obtaining repair station certification) by U.S. Federal Aviation Administration (FAA) for Korean maintenance companies. We analyzed AMO process, studied various industry cases, developed a model for AMO consulting, and identified core competencies for consultants. We suggested a five-step modified Milan model to apply AMO consulting process. We identified seven core competencies (ethics, communications, problem-solving, technical, relationship, resource management, organizational understanding) both social and technical for consultants. Additionally, we text analyzed more than 260 FAA AMO consultant resumes on Linkedin and interpreted frequent words (airline, audit, inspector, DER, regulation, ISO, system) to their competencies. This study contributes to promote consulting for the Korean MRO industry to be recognized by FAA and to develop the Korean MRO industry.

• Journal of Korean Library and Information Science Society
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• v.30 no.3
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• pp.151-174
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• 1999

Recently, the Ministry of Education is striving to move education and school libraries toward the information age and to create an atmosphere open education. School libraries need to be furnished with lots of useful materials for the curriculum of open education. School libraries need to be furnished with lots of useful materials for the curriculum of open education. Therefore, school libraries should adopt the concepts and techniques of marketing. The results of this study can be summarized as follows. 1. Nonprofit organizations such as school libraries should adopt the concepts and techniques of marketing to solve the problems for the rational management of the system. 2. Marketing techniques can be adopted in the areas such as collection development, service fee, selection of the place of library, advertising, better library user organization etc. 3. School libraries should be total educational information centers to realize educational goal and the curricular. 4. Procedures for marketing strategies for school libraries are embodied in mission statement, environmental analysis, marketing audit, marketing mix, marketing segmentation, evaluation methods etc. 5. The 4 "Ps", product, price, place, promotion make up the marketing mix for school libraries.libraries.

• Journal of Korean Society for Quality Management
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• v.11 no.2
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• pp.25-31
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• 1983

Often arrangement for effective product assessment and audit have not been completely satisfactory. The underlying reasons are: (a) The lack of early evidence of new unit quality. (b) The collection and processing of data. (c) Ineffective data analysis techniques. (d) The variability of information on which decision making is based. Because of the nature of the product the essential outputs from an affective QA organization would be: (a) Confirmation of new unit quality. (b) Detection of failures which are either epidemic or slowly degradatory. (c) Identification of failure cases. (d) Provision of management information at the right time to effect the necessary corrective action. The heart of an effective QA scheme is the acquisition and processing of data. With the advent of data processing for quality monitoring becomes feasible in an automotive testing environment. This paper shows how the method enables us to use Automotive Testing data for the cost benefits of QA management.

• Proceedings of the Korea Information Processing Society Conference
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• 2007.11a
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• pp.501-504
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• 2007

2002 년 미국의 회계부정 문제에 기인해 감사조서의 작성 및 수정, 보관에 관한 규정이 강화되었다. 따라서, 회계감사의 일부로 수행되는 전산감사도 이 규정에 따라 전산 감사조서의 작성이 강화되었다. 최근 정부는 공공기관에서 발주하는 일정규모 이상의 정보화 프로젝트에 대한 감리를 의무화하였으며, 공공부분의 정보시스템 감리는 점차 확대되어 감리시장이 성숙단계에 이르는 것으로 평가되고 있다. 본 연구에서는 정보시스템 감리수행 결과를 평가하기 위한 감리조서의 구성방안을 제안한다. 기존 감리보고서의 불분명한 감리전략과 감리 결과를 지지하는 증거가 불충분한 문제점을 보완하여 감리전략에 기반한 감리조서의 구성을 제안한다. 이는 기존의 감리절차 진행과정에 감리조서 작성을 추가/보완함으로써 기존의 감리절차를 유지하면서도 감리보고서의 신뢰성을 증진한다.

• Journal of the Korean Society for information Management
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• v.19 no.1
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• pp.115-134
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• 2002

According to increase share ratio of information on library be unable bring to maintain knowledge and information resource management for information audit and control on management vision in non-profit organization. Application of information management system was necessary to the systems integration and total management activity in total management system of organization. Library must be to investigate knowledge and information promotion and management innovation needs to consider to gather into a bundle problems to include social and economic requirements. This research be able to adaption all library standardization rule review adapt ability of information management system through the analysis compared to various developed performance indicator for library and level evaluation indicator for information management system. Library will be expanse efficiency of organization, satisfaction of users and level up the National competition through the adaptation of information management system.

• The Journal of the Korea Contents Association
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• v.11 no.2
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• pp.397-407
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• 2011

The Open Position System is a new personnel management system started in korea, 1999.Open Position System have purpose to use outstanding talents and to expertise from both public and private sector. Korean government adapted open position system in order to use the right man in the right place. And Korean government incresae application of Open Position System. But, in spite of strong good point of Open Position System, We have limitation to apply Open Position System in police organization, generally. Because police have unique characteristics compare with other public organization. There is constant controversy concerning unique characteristics of police organization. Now, Korean police adopt Open Position System in few division: Chiep of Driver's License Agency, Director General for Audit and Inspection of Nation police Agency, Chiep of police hospital. Therefore, this study explore, extention possibility of Open Position System in Korean police.

• The Korean Journal of Archival Studies
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• no.39
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• pp.3-43
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• 2014

This paper showed results of the risk management project in detail which was conducted by National Archives of Korea(NAK) in 2010. In the project NAK examined its long-term preservation business of electronic records using DRAMBORA(Digital Repository Audit Method Based on Risk Assessment). NAK has defined 44 different risk elements related to its business activities, assessed and classified them into several grades according to the severity calculated by risk probability score and risk potential impact score, and developed precise management plans for two of the most serious risks. This paper introduced the management plan for one of them. The risk was numbered with NR04 and described by 'Loss of integrity of records information'. This paper explained mitigation strategies, contingency organization, disaster control responsibilities, and personal mission cards for the NR04. This paper planned to give comprehensive understandings to Records Management Organizations about the risk management approaches as an effective way for business management through the case study.

• Journal of the Korea Society of Computer and Information
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• v.14 no.8
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• pp.97-106
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• 2009

ABEEK, an independent non-governmental organization, is the recognized accreditor for the educational programs in engineering and related disciplines. ABEEK has developed the standard accreditation criteria to meet diverse needs of the engineering and related communities in Korea. A student attending at the accredited program has to complete the required courses and elective courses according to the curriculum flowchart to meet the accreditation criteria for a bachelor. Therefore an efficient and effective tool is necessary to support the adviser to monitor the completion of the required courses and elective courses according to the curriculum flowchart. In this paper, we describe an adviser tool developed. To develop an adviser tool. we established databases which contain the information of courses and their relations according to the curriculum flowchart. Adviser tool was developed to analyze student's DegreeAudit and represent the current completion information on the curriculum flowchart for effective monitoring. A closed test was performed and showed the increase of efficiency to meet the accreditation criteria for a bachelor.