• 제목/요약/키워드: performance-measure

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감사품질이 감사성과에 미치는 요인에 관한 연구 (The Effects of Audit Quality on Audit Performance)

  • 최광연;박종우
    • 품질경영학회지
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    • 제46권1호
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    • pp.113-134
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    • 2018
  • Purpose: The purpose of this study was to clarify the causal relationship and correlation between audit quality and audit performance and to analyze theoretical discussions and actual facts in order to improve audit performance on public enterprise audit and to identify what factors contribute to management and to seek ways to secure business performance. Methods: In this study, theoretical consideration was conducted that concerned the definition of audit, the concept of internal audit, the audit quality and the audit performance after having considered advanced researches, related regulations, and literatures. Through the foundation of such theoretical consideration, the components of the audit quality were deducted and each component's impact on the audit performance was empirically proven. The collected data through the survey were analyzed using multi-regression analysis. The measurement tools used for this study were divided into three dimensions such as internal quality, interaction quality and environmental quality. Result: First remark, out of the various components of the audit quality, independence, professionalism, and empathy appear to positively impact the audit degree of satisfaction. However, the measure of sufficiency is shown to bear no correlation to the audit degree of satisfaction. Second, out of the various components of the audit quality, professionalism, sufficiency, and empathy appear to positively impact the audit degree of applicability. However, the measure of independence is shown to bear no correlation to the audit degree of applicability. Third, audit quality appears to positively impact the audit degree of satisfaction and applicability, and also the performance of management. Concusion: It appears that the audit quality positively impacts the audit degree of satisfaction, applicability and management performance indicated by the audit performance.

Key Performance Indicators for Project Management Performance of Large Contractors in Developing Countries: A Case Study in Vietnam

  • Soo-Yong Kim;Troung-Van Luu
    • 국제학술발표논문집
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    • The 3th International Conference on Construction Engineering and Project Management
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    • pp.1599-1607
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    • 2009
  • In order to deal with severe competition in the construction market of developing countries, large contractors must continually improve their own performance and operation. Performance measurement is the heart of ceaseless improvement in organizations. Key performance indicators (KPIs) play a key role in measuring project management performance (PMP) of large contractors in developing countries. The main objective of this paper is to identify KPIs, which can be used to measure PMP of contractors, and then analyze the underlying relationships of these KPIs in order to gain insight into PMP of large construction firms in Vietnam construction industry (VCI). Literature reviews and the pilot survey provided 30 KPIs. Fourteen KPIs, which have the mean values higher than 3.0, were considered as important KPIs through a questionnaire survey of 32 professionals. Factor analysis of these KPIs was employed to categorize them. The results of the survey revealed that top six KPIs are construction time and cost, owner satisfaction on services and products, and quality management and project team performance. Factor analysis uncovered that 14 top-ranked KPIs can be grouped under six categories, namely: (1) construction input management, (2) owner satisfaction, (3) cost and quality, (4) manpower management, (5) subcontractor performance and (6) equipment management. The findings of this research can be used as a guideline to measure PMP of contractors in Vietnam as well as in other developing countries. Since contractors from a country to the other country may have the same manner to manage construction projects, the results of this study may be useful not only to practitioners and researchers in Vietnam but also to participants in other developing countries.

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A Study on the Success Factors of Bio Cluster : Focused on the Development of Integrated Framework

  • KIM, Gyu-Bae;KIM, Kyung-Keun;CHUNG, Seung-Hwan
    • 동아시아경상학회지
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    • 제8권2호
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    • pp.29-41
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    • 2020
  • Purpose - This study incorporated the success factors of bio cluster and provided the ways to utilize them for managing the performance of bio cluster. The aim of this study was to present an integrated framework for the success factors of the bio cluster by combining the literature and case studies, and to measure and manage the performance of the bio cluster. Research design, data, and methodology - This study combined the literature review with the case study. We reviewed the literature on the success factors of the bio cluster presented by existing studies. We studied some cases of how these factors are actually applied in the bio cluster also. We integrated the success factors of bio cluster based on both the literature review and the case study. Results - The success factors of the bio cluster presented in this study as an integrated framework were defined as six factors: knowledge base and expertise, industrial infrastructure, funding and investment, government support, start-up activities and innovation activities. These success factors can be measured and managed by some performance indicators of each factor. Conclusions - Through this study, we can identify the integrated success factors of the bio cluster and understand how these factors work in bio cluster. In addition, this integrated framework of success factors will be effectively utilized to measure and manage the performance of the bio cluster.

Optical Flow를 사용한 동영상의 흔들림 자동 평가 방법 (Automatic Jitter Evaluation Method from Video using Optical Flow)

  • 백상현;황원준
    • 한국멀티미디어학회논문지
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    • 제20권8호
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    • pp.1236-1247
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    • 2017
  • In this paper, we propose a method for evaluating the uncomfortable shaking in the video. When you shoot a video using a handheld device, such as a smartphone, most of the video contains unwanted shake. Most of these fluctuations are caused by hand tremors that occurred during shooting, and many methods for correcting them automatically have been proposed. It is necessary to evaluate the shake correction performance in order to compare the proposed shake correction methods. However, since there is no standardized performance evaluation method, a correction performance evaluation method is proposed for each shake correction method. Therefore, it is difficult to make objective comparison of shake correction method. In this paper, we propose a method for objectively evaluating video shake. Automatically analyze the video to find out how much tremors are included in the video and how much the tremors are concentrated at a specific time. In order to measure the shaking index, we proposed jitter modeling. We applied the algorithm implemented by Optical Flow to the real video to automatically measure shaking frequency. Finally, we analyzed how the shaking indices appeared after applying three different image stabilization methods to nine sample videos.

대형트럭 프레임의 결합방법에 따른 비틀림 특성이 동적 성능에 미치는 영향 (The Effects of Torsional Characteristics according to Mounting Method of the Frame of a Large-sized Truck on Dynamic Performance)

  • 문일동;김병삼
    • 한국소음진동공학회논문집
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    • 제15권6호
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    • pp.731-737
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    • 2005
  • This paper evaluates dynamic performance of a cab over type large-sized truck for estimating the effects of frame's torsional characteristics using a computer model. The computer model considers two mounting methods of frame, flange mounting and web mounting. Frame is modeled by finite elements using MSC/NASTRAN In order to consider the flexibility of frame. The torsional test of the frame is conducted In order to validate the modeled finite element model. A load cell is used to measure the load applied to the frame. An angle sensor is used to measure the torsional angle. An actuator is used to apply a load to the frame. To estimate the effects of frame's torsional characteristics on dynamic performance, simulations are performed with the flange mounting and web mounting frame. Simulation results show that the web mounting frame's variations of roll angle, lateral acceleration, and yaw rate are larger than the flange mounting frame's variations, especially in the high velocity and the second part of the double lane course.

DEA 교차분석 모형을 이용한 자동차 부품기업의 효율성 측정에 관한 연구 (A Study on the Measurement of the Efficiency of Auto Parts Firms Using DEA Cross Analysis Model)

  • 신정훈;황승준
    • 한국경영과학회지
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    • 제42권2호
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    • pp.49-61
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    • 2017
  • The study on the efficiency analysis of Korean automobile parts companies is mostly based on the calculation of the size of output such as sales. However, the performance indicators such as sales, operating profit, and net profit are directly related to the cost structure, and this cost structure is affected by changes in the company's asset structure and capital structure. As a result, it is necessary that efficient capital procurement should be done at the same time to create efficient management performance through proper investment. In this study, we aim to measure the efficiency of asset and capital procurement compared to the sales figures, such as sales, generated by 33 primary suppliers who supply parts to Hyundai Kia Motors. For this purpose, this study proposed a DEA cross analysis model that can simultaneously measure efficiency in terms of input assets and capital procurement based on the same management performance when analyzing the efficiency of domestic auto parts companies.

대용변수를 이용한 $\bar{X}$ 관리도의 경제적 설계 (Economic Design of $\bar{X}$ Control Chart Using a Surrogate Variable)

  • 이태훈;이재훈;이민구;이주호
    • 품질경영학회지
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    • 제37권2호
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    • pp.46-57
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    • 2009
  • The traditional approach to economic design of control charts is based on the assumption that a process is monitored using a performance variable. However, various types of automatic test equipments recently introduced as a part of factory automation usually measure surrogate variables instead of performance variables that are costly to measure. In this article we propose a model for economic design of a control chart which uses a surrogate variable that is highly correlated with the performance variable. The optimum values of the design parameters are determined by maximizing the total average income per cycle time. Numerical studies are performed to compare the proposed $\bar{X}$ control charts with the traditional model using the examples in Panagos et al. (1985).

계측분석법에 의한 선박 접리안 안전성의 평가방안 (A Study on the evaluation of the safety of berthing maneuver by the Analytic Hierarchy Process)

  • 구자윤;이철영;우병구;전상엽
    • 한국항해학회지
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    • 제18권4호
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    • pp.33-47
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    • 1994
  • On developing port system, the performance tests of system in relation to ship maneuver generally consists of the three parts: the channel transit, the manoeuvring in a turning basin and the docking/undocking. The quantifications of risk of an accident has priviously been difficult due to the low occurrence of accidents relative to the number of transits. Additionally, accident statistics could not be related port system because of the large number of factors contributing to the accident. such as human error, equipment failure, visibility, light, traffic. etc. In case of the channel transit, "Relative Risk Factor(RRF)" or "Relative Risk Factor for Meeting Traffic" was proposed as the as the measures derived to quantify the relative risk of accident by M.W.Smith. This factor measure the tracking performance, the turning performance and the passing performance at meeting traffic. On the other hand, the safety of berthing maneuver is not measured with a few evaluating factors as controlled due to complex controllabilites such as steering, engine, side thrusters or tugs. This work, therefore, aims to propose the evaluating measure by the Analytic Hierarchy Process(AHP). Six experimental scenarios were establised under the various environmental conditions as independent variables. In every simulation, the difficulty of maneuver was scored by captain and compared with AHP scores. The results show almost same and from which the weights of eight evaluating factors could be fixed. Additionally, the limit value of relative factor in berthing safety to six scenarios could be estimated to 0.11.e estimated to 0.11.

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광섬유 FBG센서를 이용한 원주형 구조물의 2차원 상대변위 모니터링기법 개발 (Development of a Convergence Monitoring Method for Cylindrical Structures by Optical Fiber Bragg Grating Sensor)

  • 노병철;김종우;강석화
    • 한국구조물진단유지관리공학회 논문집
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    • 제10권4호
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    • pp.160-166
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    • 2006
  • 본 연구에서는 광섬유 FBG 센서를 이용, 곡률반경을 고려한 이 방향 변위(Two-Way Displacement)를 측정하여 변형각을 환산함으로써 상대좌표를 구하는 알고리즘을 정립하였으며 이를 이용하면 작은 변형에 대해서도 매우정확하게 상대변위를 구할 수 있음을 알 수 있었다. 이를 확인하기 위해 4.5m높이의 H형강에 고안된 이 방향 광섬유센서를 부착하여 횡 방향으로 외력을 가해서 발생한 변위를 수준측량과 일반적인 전자식 변위계로 동시에 측정하여 각각의 측정성능을 비교분석하였다. 그 결과, 광섬유센서의 분해능은 다른 센서시스템에 비해 월등하였으며 이차원 상대좌표의 측정이 가능함을 확인하였다.

사용자 인터페이스 구성요소의 레이아웃을 위한 SLP 적용 및 검증 (SLP Application and Validation for the Layout of User Interface Components)

  • 신현봉;정광태
    • 산업공학
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    • 제18권4호
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    • pp.485-493
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    • 2005
  • In this study, a method that can objectively and systematically design the layout of user interface components was developed. In order to explain its application method, the method was applied to the layout design of facsimile. In particular, in order to validate the suitability of the method, comparison tests were performed for the case of facsimile. Computer simulators for layout design were made using Micromedia Flash and comparison evaluation for an existing layout and a new layout was performed in three aspects. The first comparison method was to measure and compare its movement distance when carrying out a task in two layout models. The second one was to measure and compare users' performance. The last one was to measure and compare users' subjective satisfaction after using two models. As the result, new layout design was better than the existing design in all comparison tests. The movement distance of the new layout design model was shorter than the existing model. And, its performance including task completion time and error frequency was better and users' satisfaction was higher than the existing. In conclusion, the method that was developed in this study can be very effectively used in the layout design of user interface components.