• Title, Summary, Keyword: Committee

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A Study on the Resident Committee Revitalization of Multi-family Housing (공동주택 입주자대표회의 현황과 활성화를 위한 연구 - 신도시를 중심으로 -)

  • Eun Nan-Soon;Kwak Do
    • Journal of the Korean housing association
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    • v.16 no.1
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    • pp.37-45
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    • 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 Relationship between Audit Committee Effectiveness and Audit Fees: Insights from Indonesia

  • JANUARTI, Indira;DARSONO, Darsono;CHARIRI, Anis
    • The Journal of Asian Finance, Economics, and Business
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    • v.7 no.7
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    • pp.179-185
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    • 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.

Recommendation for the use of newly introduced Tdap vaccine in Korea

  • Choi, Kyong-Min;Kim, Kyung-Hyo;Kim, Yae-Jean;Kim, Jong-Hyun;Park, Su-Eun;Lee, Hoan-Jong;Eun, Byung-Wook;Jo, Dae-Sun;Choi, Eun-Hwa;Hong, Young-Jin
    • Clinical and Experimental Pediatrics
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    • v.54 no.4
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    • pp.141-145
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    • 2011
  • Pertussis is an acute respiratory infection characterized by paroxysmal cough and inspiratory whoop for over 2 weeks. The incidence of pertussis has decreased markedly after the introduction of DTwP/DTaP vaccine, but the incidence of pertussis has increased steadily among young infant and among adolescents and adults in many countries. Td vaccine was used in this age group but the increase in pertussis has lead to the development of a Tdap vaccine. The Tdap vaccine is a Td vaccine with a pertussis vaccine added and is thought to decrease the incidence and transmission of pertussis in the respective age group. In Korea, two products are approved by the KOREA FOOD & DRUG ADMINISTRATION, which are ADACEL$^{TM}$ (Sanofi-Pasteur, Totonto, Ontario, Canada) and BOOSTRIX$^{(R)}$ (GlaxoSmithKline Biologicals, Rixensart, Belgium) for those aged between 11-64. This report summarizes the recommendations approved by the Committee on Infectious Diseases, the Korean Pediatric Society.

Risk Management Functions and Audit Report Lag among Listed Saudi Manufacturing Companies

  • OMER, Waddah Kamal Hassan;ALJAAIDI, Khaled Salmen;AL-MOATAZ, Ehsan Saleh
    • The Journal of Asian Finance, Economics, and Business
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    • v.7 no.8
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    • pp.61-67
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    • 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.

Problems and Fundamental Principles in Drafting of Arbitration Rule of the Commercial Arbitration Committee of South-North Korea. (남북상사중재위원회 중재규정초안작성상의 문제성과 기본원칙)

  • Choi Jang-Ho
    • Journal of Arbitration Studies
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    • v.14 no.2
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    • pp.47-72
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    • 2004
  • The Drafting of Arbitration Rule of the Commercial Arbitration Committee of the South-North Korea is to be the basis of and important to the South-North Commercial Arbitration Committee. Therefore we should study and review carefully the drafting of Commercial Arbitration Rule of the Commercial Arbitration Committee of the South-North Korea. First of all, it's probable that the drafting of Commercial Arbitration Rule of the Commercial Arbitration Committee in South Korea should be written by the Commercial Arbitration Committee of South Korea and Korean arbitral body after these organizations are established and appointed. Second, it's probable that the Commercial Arbitration Committee of South Korea and the arbitral body in South Korea should be composed of private sector, not government officer mainly. Third, it's not recommendable that we make the ICSID intervene in appointment of arbitrator(s) of the Commercial Arbitration Committee of the South-North Korea when it's not agreed with between the South Korea and the North Korea. Forth, it's not recommendable that we, the South Korea write the only one South Korean draft of the Arbitration Rule of the Commercial Arbitration Committee of the South-North Korea.

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