• Title/Summary/Keyword: 비용 인식

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The Effect of Corporate Social Responsibility on Audit Efficiency: Analyses of the effects of KEJI Index on Audit Fees and Audit Hours (감사대상기업의 사회적 책임활동과 감사의 효율성 : 경제정의지수와 감사보수 및 감사시간의 관련성 분석)

  • Li, Jia-Hui;Choe, Kuk-Hyun
    • International Area Studies Review
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    • v.21 no.4
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    • pp.247-268
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    • 2017
  • This paper analyzes for companies of 2011~2014 the effects of corporate social responsibility on audit efficiency. Using KEJI Index and its individual components which is published by Citizens' Coalition for Economic Justice Institute, this paper analyzes their effects on audit efficiency of audit fees and audit hours. The results of analyses are as followings. First, corporate social responsibility(CSR) composite index did not show any significant relationship between audit fees and audit hours. However, for analyses of the effects of CSR individual components on audit efficiency, variable such as CSR fairness(CSR2), CSR social contribution(CSR3), CSR environmental protection activity(CSR5) have the negative effects on the audit fees and audit time. and CSR customer protection(CSR4), CSR employee satisfaction(CSR6) have the positive effects on the audit fees and audit time. Results suggest that independent auditors may reduce audit risks associated with possible misrepresentation of financial statements for companies with high scores of CSR fairness (CSR2), CSR social contribution(CSR3), and CSR environmental protection activity(CSR5). Also, financial statement auditors may perceive surge of discretionary expenses, and set audit risk high for companies with CSR customer protection(CSR4), and CSR employee satisfaction(CSR6). Together, KEJI Index and its individual components appear to have differential effects on audit efficiency.

A Study on Measures for Strengthening Intelligence-Led Policing Using HUMINT (휴민트를 이용한 정보지향적 경찰활동 강화방안)

  • Shin, Jae-Hun;Kim, Sang-Woon
    • The Journal of the Korea Contents Association
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    • v.19 no.2
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    • pp.112-120
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    • 2019
  • This study conducts survey on currently working police officers to examine the actual utilization of HUMINT and suggest measures for strengthening the effective intelligence police activity, Intelligence Led Policing. For the completeness of study, this study presented evidences based on survey data from police officers at sites and this study also suggested improvement measures. in regulating the scope of duty, "Act on the Performance of Duties by Police Officers" regulates that 'Gathering, preparation, and distribution of public safety information' is the duty of police officer and defines the information gathering activity of police as the unique work of police officer. Thus, in accordance with "Act on the Performance of Duties by Police Officers", police officers gather various information to prevent crimes and maintain orders. Among the information gathering methods used by police officer, HUMINT is the oldest measure and it is still utilized. HUMINT has the advantages of low expense, high accuracy, and critical impact on the other. Nevertheless, due to limitations in data objectification, measurement, and responses to double attack, HUMINT is underappreciated. With awareness on such HUMINT issues, this study conducted survey on in-service police officers and examined the actual state of HUMINT. Based on the survey result, this study suggested Intelligence-Led Policing as the effective application method.

The Effects of Fairness and Quality on the Trust and Loyalty in the R&D Processes (연구개발 과정에서 공정성과 품질이 신뢰와 충성도에 미치는 영향)

  • Jeong, Yonggil
    • Journal of Service Research and Studies
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    • v.8 no.3
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    • pp.115-136
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    • 2018
  • Recently R&D projects take a collaborative works which involve industries, research institutions, and academic fields together. Collaborative R&D enjoys the economy of scales and economic efficiencies in that costs and risks share each others and compensate their competences. But there are some problems. The imbalance of power, the asymmetry of information, loss of trust, and opportunism among the co-researchers make the collaborative R&D difficult to succeed and disappointed outcomes. There are many variables on explaining the interorganizational relationships. Among them, I choose some relevant variables, construct research model and some hypotheses. Independent variables are fairness and quality, and dependent variables is loyalty. And trust are treated as the intervening variable between the independent variables and dependent variable. To test the research model and some hypothesis empirically, I collected the data using the questionnaire, The questionnaire was distributed to the persons that do collaborative R&D in Daeduck Innopolis. Sample size was 448, it was enough to analyze statistically. Data were analysed using the SPSS and AMOS. Procedural fairness and distributive fairness affect the organizational trust positively, and procedural fairness and distributive fairness affect member trust positively. Procedural quality and outcome quality affect the organizational quality positively. Procedural quality affects the member trust positively, but outcome quality does not affect member trust. Procedural fairness and distributive fairness does not affect the loyalty positively. Procedural quality does not affects loyalty, but outcome quality affects the loyalty positively. The organizational trust affects loyalty positively, and member quality affect loyalty positively.

Service Scenario Development for Customized Evacuation Route Guidance Service in Regular Building (일반건물 맞춤형 대피동선 안내 서비스를 위한 서비스 시나리오 개발 사례연구)

  • Kim, Tae Wan;Lee, Sang Ki;Shin, Dong Min;Lee, Sung Pil
    • Journal of Service Research and Studies
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    • v.8 no.4
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    • pp.13-29
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    • 2018
  • The final goal of this study was to develop an optimal service scenario to ensure that building occupants can be effectively evacuated from the building within the golden time without extra assistance in preparing and evacuating for fires. In addition, the research was carried out by dividing the current services into fire evacuation and preparedness phases by applying the Double Diamond process in order to find a way to better familiar them as a lifestyle and to always be prepared for fires. For the building occupants and managers, a total of 14 ideas were first suggested, including not only the services of how to evacuate from a fire, but also the life-style service functions associated with fire implementation technology in daily life. The 14 proposed ideas were conducted by the Service quality evaluation and Analytical Hierarchy Process(AHP) from the perspective of the service recipient, and those were finally prioritized from the service provider's perspective, taking into account the cost and practicality of the service provider. The results of this study show that differences in the importance of fire phases considered by stakeholders and the perception of fire generally vary considerably.

A Study on the Conservation and culturalization of Archaeological Heritage - On the emphasis of ordering better legitimacy and management system - (고고 유산의 보호 원리와 보존 활용 방안에 대하여 - 법(法)과 제도의 비교 고찰을 중심으로 -)

  • Jang, Ho-su
    • Korean Journal of Heritage: History & Science
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    • v.40
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    • pp.5-34
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    • 2007
  • Archaeological Heritage is material testimony of national and regional history, and it is one of the tourist's attractions. So it has very important meaning and identical value for a local residents. Public concern on the heritage site elevate higher day by day. They are willing to use it for a multiful purpose, cultural, educational, and even commercial one. But Archaeological Heritage is fragile, and visitors can impact negatively for protection and management of the authenticity on the heritage site. In this research I try to compare legal and administrative measure for the protection, management, and culturalization of Archaeological Heritage in many countries. And I suppose sustainable and practical strategies for keeping integrity of heritage.

Sign System Design Guideline of Outdoor Fitness Equipments for Seniors (노년층을 대상으로 한 야외운동기구 사용설명 사인 디자인 가이드라인 제안)

  • Shin, A-Reum;Jung, Eui-Tay
    • The Journal of the Korea Contents Association
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    • v.19 no.9
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    • pp.271-279
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    • 2019
  • The life expectancy of people has been steadily extended due to the improvement of living standards and the development of medical technology. Besides, the low birth rate and long life expectancy decrease the youth population while the elderly population is steadily increasing. Many elderly people have enough time and financial allowance, and the interest in health care is increased all over society. There are also increasing numbers of elderly people who exercise lightly in the playgrounds and parks such as running and walking. Outdoor fitness equipment that can be easily seen in neighbourhood parks, public spaces, etc. can be good health promotion tools that can be easily accessed in the daily life of the elderly. Outdoor fitness equipment Description Signs require a design that takes into account the declining vision of older users. Proper design is also important for the prevention of safety accidents in use. The purpose of this study is to find out the perception of the elderly about outdoor fitness exercise equipment sign system and to find the problem of recognition. To do this, we conduct user observation and interview surveys for the elderly. As a result, the emphasis of the caveat or problems with the size of the writing were pointed out, and it was necessary to explain the picture rather than the text. Also, there was a high demand for refraining from using foreign words, using universal words and including motor effects in signs. Based on the results of the user observation and interviews, we propose guidelines for the use of outdoor exercise equipment.

A Study on structures of Archival Contents for Teaching-Learning Materials-Focusing on the TNA of UK and the NARA of USA (교수·학습자료용 기록정보콘텐츠의 구조에 관한 연구 -영국 TNA와 미국 NARA를 중심으로)

  • Lee, Eun-Yeong
    • The Korean Journal of Archival Studies
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    • no.28
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    • pp.83-121
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    • 2011
  • Archival contents service for education is now a major service program in a foreign National Archives. Therefore We need to study their archival contents services in more depth-analysis methods for the development of our contents. My study is based on the summary of the Homepage Sites for Education of the TNA of UK and the NARA of USA. And also a depth-case study on structures of the samples, 'Coldwar' contents of the TNA and the 'McCarthy' contents of the NARA. As a results, first, the formats of archival contents for teaching-learning materials should be in consistent contents structures like a standard textbooks. Second, archival contents service for teaching-learning materials certainly have to support original images of primary resources and educational kits in order to read easily primary sources. Third, given the costs of development, it's desirable for archive to develop archival contents for teaching-learning materials in the way of cross-use by age and curriculum. Forth, when selecting primary sources for teaching-learning materials, priorities have to be given to the text-sources in the light of learning purposes for history education. Fifth, National archives must develop archival contents for teaching-learning materials in connection with standard curriculums in order to promote a nation-wide use.

Effect on self-enhancement of deep-learning inference by repeated training of false detection cases in tunnel accident image detection (터널 내 돌발상황 오탐지 영상의 반복 학습을 통한 딥러닝 추론 성능의 자가 성장 효과)

  • Lee, Kyu Beom;Shin, Hyu Soung
    • Journal of Korean Tunnelling and Underground Space Association
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    • v.21 no.3
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    • pp.419-432
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    • 2019
  • Most of deep learning model training was proceeded by supervised learning, which is to train labeling data composed by inputs and corresponding outputs. Labeling data was directly generated manually, so labeling accuracy of data is relatively high. However, it requires heavy efforts in securing data because of cost and time. Additionally, the main goal of supervised learning is to improve detection performance for 'True Positive' data but not to reduce occurrence of 'False Positive' data. In this paper, the occurrence of unpredictable 'False Positive' appears by trained modes with labeling data and 'True Positive' data in monitoring of deep learning-based CCTV accident detection system, which is under operation at a tunnel monitoring center. Those types of 'False Positive' to 'fire' or 'person' objects were frequently taking place for lights of working vehicle, reflecting sunlight at tunnel entrance, long black feature which occurs to the part of lane or car, etc. To solve this problem, a deep learning model was developed by simultaneously training the 'False Positive' data generated in the field and the labeling data. As a result, in comparison with the model that was trained only by the existing labeling data, the re-inference performance with respect to the labeling data was improved. In addition, re-inference of the 'False Positive' data shows that the number of 'False Positive' for the persons were more reduced in case of training model including many 'False Positive' data. By training of the 'False Positive' data, the capability of field application of the deep learning model was improved automatically.

A Study on the Agreement and Bias between Parents' Proxy report and Self-report of People with Developmental Disabilities (발달장애인 부모의 대리 의사표시의 정합도와 편향에 관한 연구)

  • Chun, Dong-il;Jeon, Ji-Hye
    • Journal of Convergence for Information Technology
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    • v.9 no.5
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    • pp.201-209
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    • 2019
  • The purpose of this study is to analyze whether parents with developmental disabilities are well represented by the persons with developmental disabilities. Analysis data is based on the data from the Survey on Disability Survey in 2014. We analyzed the consistency and biases of the parent's proxy respondents' opinions by the degree of agreement between the contents of the person with developmental disabilities and the value of items that the parents answered on behalf of the development disabled. First, the parents' proxy respondents responded well to the actual situation such as life satisfaction for the developmental disabled, while the parental proxy respondents showed the positive bias to overestimate the cost items and the negative bias to recognize the discrimination. Second, in relation to independent living, the majority of the parents of the developmental disabled respondents had a high agreement with the developmental disabled person. However, about 5 ~ 10% of the parents' proxy respondents seem to have a tendency to distort the independent living policy by preferring non-standard housing types, unlike those with developmental disabilities. Based on this, it was proposed that the respondents should be able to receive the answers of the possible parties in the future research on desire and independent living related intention toward the developmental disabled, and the research on the matching of the proxy response is needed in a multidimensional manner.

A Study on Job Characteristics, Job Satisfaction, and Life Quality of Aging Workforce: Focusing on the Mediating Effect of Regular and Non-regular Workers (고령화 인력의 직무 특성, 직무만족도, 그리고 삶의 질에 관한 연구: 국내 상용직 근로자와 비상용직 근로자의 매개효과를 중심으로)

  • Yim, Seungjun;Lee, Joungho;Ryu, Choonho
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.22 no.2
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    • pp.199-211
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    • 2021
  • This study suggests an alternative for solving quality-of-life problems of an aging workforce by seeking ways to utilize an aging workforce in corporations and society. This research empirically analyzed data from the 6th panel data of aging. Study results are as follows. First, it was confirmed that job satisfaction of aging manpower plays a mediating role in the relationship between quality of life and the job characteristics of an aging workforce. Second, it was found that the wage level of regular workers had a significant effect on job satisfaction and quality of life, and the job satisfaction of regular workers was mediated between wage level and quality of life. On the other hand, the wage level of non-regular workers did not have any effect on job satisfaction and quality of life. The results of this study suggest the necessity for companies to recognize the use of an aging workforce to improve social value. Furthermore, our results provide implications for domestic firms and government policymakers on how to use a domestic aging workforce and how to utilize regular and non-regular workers.