• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.143-150
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• 2021

This study investigates and analyzes the difference in Indonesian banks' earnings quality in the pre-audit and post-audit period. This study also investigates the difference in audit quality done by public accounting firms. This study employs time series data taken from the unaudited and audited financial statements of banks listed on the Indonesia Stock Exchange in 2012-2016. Sample selection is made by using a purposive sampling method. The population of this study is 43 banks, and after checking the data for validity and reliability, the final sample size was 26 banks. Audit quality is operationalized with the size of the auditor. Earnings quality is proxied by accruals calculated using the Beaver and Engel (1996) model. The data analysis method used in this study is the paired-sample t-test and chow test. This study shows that there is no difference in earnings quality in the pre-audit and post-audit period. This study also reveals no difference in audit quality between the big four and non-big four auditors. These findings mean that independent auditors do not play a useful role in increasing the reliability of accounting information presented by management to stakeholders. Besides, this study's results do not verify the agency theory regarding auditors' role to minimize opportunistic management behavior in preparing financial statements.

• The Journal of Asian Finance, Economics and Business
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• 제6권3호
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• pp.151-162
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• 2019

The paper examines the effects of Foreign Direct Investment (FDI) on the economic growth of Lao People's Democratic Republic (Lao PDR) between 1993 and 2015. The investigation is based on the influence of growth and economic absorptive capability determinants such as human capital, trade openness, and institutional quality. The methodological analysis uses a multivariate framework accounting capital stock, labor stock, FDI, human capital, trade openness, and institutional quality in regression of the Vector Autoregressive model. Augmented Dickey-Fuller unit root test, Johansen Cointegration test, and Granger Causality test were applied as parts of the econometric time-series analysis approach. The empirical results demonstrate the positive effects of FDI and trade openness, and the negative effects of human capital and institutional quality on the economic growth of the Lao PDR over the 1993 to 2015 period. The findings confirm that trade openness complemented by a sufficient level of infrastructure, education, quality institutions, and transparency significantly influence economic growth and attract more FDI. Research results lend credence to the need for the Lao PDR's government to focus on improving its economic absorptive capability and economic competitiveness regionally and globally by improving wealth and resource management strategies, as failure to take this course of action could lead to the Dutch Disease effects.

• 공학교육연구
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• 제16권1호
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• pp.35-44
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• 2013

The purpose of this study is to develop an examination system for an e-learning quality manager's certificate which is composed of subjects, criteria, method of examination. The task model of e-learning quality manager was modify and task/knowledge/skill matrix was developed to design the examination system through conferences of DACUM committee and an advisory committee. And a survey was carry out to analyze validity of contents of the examination system. The major findings were as the follow: First, occupational specification, job specification, task specification and task/knowledge/skill matrix were developed. Second, examination subjects were developed based on task/knowledge/skill matrix, which were "Basis of e-Learning and plan of service", "Expulsion and management of e-learning infrastructure", "Development of e-learning contents", "Operation and evaluation of e-learning service". Third, the criteria and methods of examination for an e-learning quality manager's certificate were developed, which is composed of test type, the sum of test items, test time and acceptable standards.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.95-102
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• 2020

The purpose of this study is to test both the alignment theory and entertainment theory on family firms listed on the Pakistan Stock Exchange. To achieve these goals, we collected secondary data from 164 non-financial family firms in various sectors during 2014-18. These family firms are classified into two categories: family control firms and family owned firms. We take the audit fee and the audit quality as dependent variables while family control firms, family-owned firms, and family CEOs as independent variables. In addition, the study uses leverage, profit and export as control variables. To test the effect of the explanatory variables on the output variables, we use two econometric models, Ordinary Least Square and the Probit regression model. In addition, Huber Sandwich test is used to check the non-normality and heteroscedasticity of panel data. Contrary to the alignment effect, the study supports the entrenchment effect and advocates that family-controlled firms as well as family-owned firms are not conscientious regarding the selection of external auditors during their contracts with audit firms. They are less likely to pay high audit fees for good quality audit in Pakistan. Furthermore, the study shows a statistically significant and positive relationship between audit quality and audit fees.

• 품질경영학회지
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• 제28권4호
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• pp.16-28
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• 2000

Recently days, High Accelerated Life Test of electrical and electronic parts is increasing its importance. This study set the hypothesis to develop the method that was analysis and application of HALT for the automotive electrical and electronic parts, it used Arrhenius's Model and Eyring's Model, and ESS theory. Validity of application is proved by other test data. Especially, this study emphasis on utility of acceleration to temperature, humidity, voltage, mechanical stress and other stress. In this study set the pattem of practical application. Therefore, this study emphasis on the application of the HALT and the use of other parameter by acceleration reliability test data. The result of this study is as follows. 1) There is relationship between molar weight and material constant. 2) Characteristic of material is operating acceleration factor as well as parts failure factors. Of course, according to the characteristic of material, activation energy is often more important than molar weight. But it will be defined by more testing and improvements in practical application.

• 한국정보통신학회:학술대회논문집
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• 한국정보통신학회 2017년도 추계학술대회
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• pp.630-634
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• 2017

사회 전반의 영역에서 SW 활용도가 높아짐에 따라 SW 품질의 중요성 또한 갈수록 높아지고 있다. 인력에 대한 지속적인 품질 역량개발은 SW 제품 품질 확보를 위해 필수적으로, 그 세부내용은 산업현장의 요구를 우선적으로 반영할 필요가 있다. 본 연구에서는 국가직무능력표준(NCS)에 제시된 SW 테스트, 품질 분야 세분류에서 정의하고 있는 능력단위를 기준으로 IT산업계 종사자 약 202명을 대상으로 요구조사 및 교육훈련 우선순위를 파악하였다. 우선순위 결정을 위해 t-검정, Borich 요구도와 The Locus for Focus 모델을 활용하였으며, 결과의 중복성 확인을 통해 우선순위를 도출하였다. 분석된 결과로, 최우선 순위 및 차우선 순위군 능력단위가 도출되었으며, 산업현장의 요구를 반영한 테스트, 품질 분야 교육훈련 우선순위를 제시하였다.

• International journal of advanced smart convergence
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• 제10권1호
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• pp.1-11
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• 2021

Document page segmentation is an important step in building a quality optical character recognition module. The study examined already existing work on the topic of page segmentation and focused on the development of a segmentation model that has greater functional significance for application in an organization, as well as broad capabilities for managing the quality of the model. The main problems of document segmentation were highlighted, which include a complex background of intersecting objects. As classes for detection, not only classic text, table and figure were selected, but also additional types, such as signature, logo and table without borders (or with partially missing borders). This made it possible to pose a non-trivial task of detecting non-standard document elements. The authors compared existing neural network architectures for object detection based on published research data. The most suitable architecture was RetinaNet. To ensure the possibility of quality control of the model, a method based on neural network modeling using the RetinaNet architecture is proposed. During the study, several models were built, the quality of which was assessed on the test sample using the Mean average Precision metric. The best result among the constructed algorithms was shown by a model that includes four neural networks: the focus of the first neural network on detecting tables and tables without borders, the second - seals and signatures, the third - pictures and logos, and the fourth - text. As a result of the analysis, it was revealed that the approach based on four neural networks showed the best results in accordance with the objectives of the study on the test sample in the context of most classes of detection. The method proposed in the article can be used to recognize other objects. A promising direction in which the analysis can be continued is the segmentation of tables; the areas of the table that differ in function will act as classes: heading, cell with a name, cell with data, empty cell.

• 품질경영학회지
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• 제40권4호
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• pp.599-614
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• 2012

Purpose: We measure service quality based on service process, and examine relationships among product quality, product and service loyalty. Methods: We develop a construct to evaluate process based service quality. We collect data from customers of auto maintenance centers to measure perceived product quality, service and product quality. We test relationships between constructs using structural equation model and regression analysis. Results: Relationships among perceived-product quality, service quality, service loyalty, and product loyalty are all significant. Conclusion: Perceived-product quality has a indirect impact through service quality and loyalty in addition to a direct impact on product loyalty.

• 품질경영학회지
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• 제25권3호
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• pp.96-107
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• 1997

The recent stream to reliability prediction is that it is totally inclusive in depth to consider even the operating and environmental condition at the level of finished goods as well as component itselves. In this study, firstly we present the reliability prediction methods by entire failure rate model which failure rate at the system level is added to the failure rate model at the component level. Secondly we build up the improved bases of reliability demonstration through a, pp.ication of Kaplan-Meier, Cumulative hazard, Johnson's methods as non-parametric and Maximum Likelihood Estimator under exponential & Weibull distribution as parametric. And also present the methods of curve fitting to piecewise failure rate under Weibull distribution, PRST (Probability Ratio Sequential Test), curve fitting to S-shaped reliability growth curve, computer programs of each methods. Lastly we show the practical for determination of optimal burn-in time as a method of reliability enhancement, and also verify the practical usefulness of the above study through the a, pp.ication of failure and test data during 1 year.

• International Journal of Quality Innovation
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• 제1권1호
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• pp.64-74
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• 2000

This paper investigates the issue of performance testing on web browsing environments. Among the typical non-functional characteristics, index of link validity will be deeply explored. A framework to certify link correctness in web site is proposed. All possible navigation paths are first formulated to represent a usage model with the Markov chain property, which is then used to generate test script file statistically. With collecting any existing failure information followed by tracing these testing browsed paths, certification analysis may be performed by applying Markov chain theory. The certification result will yield some significant information such as: test coverage, reliability measure, confidence interval, etc. The proposed mechanism may provide not only completed but also systemic methodologies to find any linking errors and other web technologies errors. Besides, an actual practice of the proposed approach to a web-based system will be demonstrated quantitatively through a certification tool.