• Title/Summary/Keyword: 종합통제

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Corporate Financial Fraud and Countermeasures in the Internet Era (인터넷 시대 기업의 재무부정과 대책)

  • Huang, Weidong;Jin, Shanyue
    • Journal of Digital Convergence
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    • v.20 no.3
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    • pp.35-40
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    • 2022
  • With the advent of the internet age and the outbreak of COVID-19, many companies have embraced online trade. However, due to the way the cyber economy works, the number of companies engaged in financial fraud by falsifying their transaction amounts and customer numbers has been gradually increasing. The purpose of this study is to analyze financial fraud of companies in the Internet era and to present solutions. Therefore, this study analyzed the financial fraud behavior of Luckin Coffee in China as an example and studied the causes and countermeasures of financial fraud. As a result, it was found that the cause of financial fraud lies in the opacity of cash flows from online transactions. The recommendations proposed by this study is to improve internal control systems in companies, develop risk management system, and establish comprehensive external supervision system

Analysis of the Influencing Factors on Quality of Nursing Services in General Hospital Nurses using the Structural Equation Model (구조방정식모형을 이용한 종합병원 간호사들의 간호서비스의 질에 영향을 미치는 요인 분석)

  • Lee, Myung-Jun;Cho, Young-Chae
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.10
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    • pp.7126-7137
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    • 2015
  • This study explored the quality of nursing services in relation to a nurse's psychosocial factors (type A behavior pattern, self-esteem, locus of control, and anxiety), job stress, and fatigue. This study targeted 503 nurses who currently work at six different general hospitals in Daejeon city, The data was collected by self-administered questionnaire which was surveyed from April 1 to June 30, 2014. As the result of analysis of covariance, psychosocial factors affect the quality of nursing services more than job stress or fatigue. In addition to that, as parts of psychosocial factors, high self-esteem and low fatigue, job stress, and anxiety increase the quality of nursing services. The research above implies that the quality of nursing services of nurses who work at the general hospital has a correlation with not only the psychosocial factors but also job stress, and fatigue.

Effect of Risk Factors on the Management of Working Capital in Hospital Management (병원경영의 위험요인이 운전자본 관리에 미치는 영향)

  • Ha, Au-Hyun
    • Journal of Convergence for Information Technology
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    • v.10 no.8
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    • pp.187-193
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    • 2020
  • This study analyzed how risk factors in management affect the management of working capital in general hospitals in Korea. The data used accounting information for three years (2016~2017 and 2018) of 271 general hospitals using the medical institution accounting information disclosure system. The independent variables were the working capital level and the cash conversion cycle, The dependent variables were operational risk and market risk, Control variables were selected as components of working capital(cash, accounts receivable, inventory assets, accounts payable). According to the study, the lower the operational risk, the higher the level of working capital hospitals in Korea. Working capital decisions were confirmed to be attributable to operating risks, cash, inventory assets and accounts payable. And the lower the market risk (Operating Margin), the higher the cash conversion cycle. Therefore, it is necessary to review appropriate management measures of operational risks, cash, inventory assets and accounts payable identified as operating capital determinants so that medical institutions can also have economic response capabilities in consideration of the specificity of their operations.

Analysis of factors influencing quality of life in Korean society (한국 사회에서 삶의 질을 구성하는 요인들에 대한 탐구)

  • Uichol Kim;Yungshin Park
    • Korean Journal of Culture and Social Issue
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    • v.12 no.5_spc
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    • pp.1-28
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    • 2006
  • This special issue examines factors influencing quality of life in Korean society. The special issue is based on the symposium, which was organized by the Korean Association of Psychological and Social Issues on August and December 2005. A review of the literature and also contributors to the special issue draw out six important factors that influence quality of life in Korean society: (1) financial stability, (2) harmonious interpersonal relationships, (3) emotional support, (4) psychological factors, such as self-regulation and self-efficacy, (5) academic achievement, and (6) health and leisure life. Koreans believe that financial resources are necessary in maintaining quality of life, and they must be supplemented with harmonious interpersonal relations in family, school and the workplace. As people become order, the importance of self-efficacy increases in order to maintain a sense of control in their lives. In addition, academic achievement, health, and leisure life contribute to quality of life. Finally, indigenous psychological analysis provides important insights into understanding factors influencing quality of life in Korean society.

The Relationship between Attitude, Subjective Norms, Perceived Behavioral Control, Intention and Safer Sexual Behavior in the Experienced University Students of Sexual Intercourse (성 경험이 있는 대학생의 태도, 주관적 규범, 지각된 행위통제 및 의도와 안전한 성행위 간의 관계)

  • Kim, Ye-Jean
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.1
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    • pp.356-366
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    • 2014
  • The purpose of this research was to identify the relationships between attitude, subjective norms, perceived behavioral control, intention and safer sexual behavior in experienced university students of sexual intercourse. The research participants were 388 students of university in Seoul. Considering the extremely private and sensitive topic of this research, data collection was performed through online and mobile media from April 1 to 14, 2013. Collected data were analyzed using the SPSS 21.0 Programs. As a results, safer sexual behavior had a meaningful relationship with subjective norms, perceived behavioral control, intention of safer sexual behavior. Based on these results, it is suggested that the results the of this research are used to develop nursing intervention strategies for the promotion of sexual health, such as sex education programs or sex counseling programs targeting university students.

Analysis of WBI Effects in Learning Poem (WBI가 시 학습에 미치는 효과 분석)

  • Kim, Dong-Hwan;Chung, Jae-Yeul
    • The Journal of Korean Association of Computer Education
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    • v.5 no.4
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    • pp.99-109
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    • 2002
  • The purpose of the research undertaken for this paper was to demonstrate the effects of WBI on students' achievement and their reactions. WBI was adapted for use on the lesson Theme of Poems in Korean textbook for Middle School second graders. Hypothesis 1 was that there would be meaningful differences in students' achievement between the experimental group using WBI and the controlled group in a traditional instructive class. And the statistical calculations showed that the experimental group produced larger numbers in terms of both the average and standard deviation. Hypothesis 2 was that there would be the more highly rated outcomes from the experimental group applying WBI for students' interest, understanding, and concentration. The responses to a Questionnaire concerning stated items showed significant differences in favor of WBI class. Based on these analyses, this thesis represents an effort to potential application of WEI to learning of Poems, in light of research evidence that reveals its respective effect to further students' achievement and interest.

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A Study on ISMS-P Controls for Hyper Scale Cloud (하이퍼 스케일 클라우드에 적합한 정보보호 및 개인정보보호 관리체계 인증 통제항목 연구)

  • Yong-Nyuo Shin
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.23 no.3
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    • pp.19-26
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    • 2023
  • Critical information infrastructure designations for cloud service providers continue to spread around the world as energy, financial services, health, telecommunications, and transportation sectors move to the cloud. In addition, in the case of Ukraine, the removal of restrictions on the use of cloud for national critical facilities and the rapid transition of critical data to the cloud enabled the country to effectively respond to cyberattacks targeting Russian infrastructure. In Korea, the ISMS-P is operated to implement a systematic and comprehensive information protection management system and to improve the level of information protection and personal information protection management in organizations. Control items considering the cloud environment have been modified and added to the audit of companies. However, due to the different technical levels of clouds between domestic and global, it is not easy to obtain information on the findings of cloud providers such as Microsoft for the training of domestic certification auditors on hyperscale scale. Therefore, this paper analyzes findings in hyperscale clouds and suggests ways to improve cloud-specific control items by considering the compatibility of hyperscale environments with ISO/IEC 27001 and SOC(System and Organization Control) security international standards.

The Effect of Project Method on the Key Competencies on the unit of "Making Model by Architecture" in the Vocational High Schools (특성화 고등학교 '건축모형제작' 단원에서 프로젝트법을 적용한 수업이 직업기초능력 향상에 미치는 효과)

  • Hwang, Dong-Un;Choi, Ji-Yeon
    • 대한공업교육학회지
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    • v.37 no.1
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    • pp.125-143
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    • 2012
  • This study aimed to identify the effect of the instruction applied with a project method for the 'Making Model by Architecture' unit in vocational High schools on the improvement of the Key competences. With this aim, the study selected as an experimental group, control group third graders in two classroom in G vocational High Schools in Goyang, Gyeonggi-do. Aiming at the selected students in the experimental group and the control group, the study conducted a pre-test of their Key competences; thus, the study confirmed that there was no statistically significant difference. Then, the study offered a class applied with a project method to the experimental group, while offering a traditional instruction to the control group. After offering the class, the study undertook a post-test, and verified the effect. In order to prove the test result, the study carried out a Hest using the SPSSWIN 12.0 statistical program, while the significance level being ${\alpha}$<.05. The conclusions obtained from this study include the following. All the six selected areas including 'problem-solving skills', 'communication skills', 'resource utilization competence', 'mathematical competence', 'interpersonal management competence' and 'self-management competence', which were supposed to be appropriate for this study among the sub-areas of Key competences, were found to show significant differences between the experimental group applied with a project method and the control group as a result of the post-test of the two groups. In summarizing the above research results, the class using a project method for the 'Making Model by Architecture' unit was discovered to be effective for improving Key competences. In particular, it may be more effective learning method for enhancing six areas greatly relevant to the project method among various sub-areas of Key competences.

Determinants of User Perceived Value and Its Influence on the Usage of Smartphone-based Mobile Commerce : Focusing on Service Ubiquity and User Control (스마트폰 기반 모바일거래 이용의 지각된 이용자 가치와 이의 결정요인 : 서비스 편재성과 이용자 통제성을 중심으로)

  • Choi, Sujeong
    • The Journal of Society for e-Business Studies
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    • v.18 no.4
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    • pp.273-299
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    • 2013
  • This study attempts to identify user perceived value as a major predictor of the usage of smartphone-based mobile commerce(m-commerce). More specifically, the study conceptualizes user perceived value of smartphone-based m-commerce along three dimensions, such as temporal, functional, and economic values. Moreover, this study proposes service ubiquity and user control that are uniquely defining characteristics of smartphone-based m-commerce and examines how the two variables are associated with the creation of user perceived value. Using a total of 164 data collected on users of smartphone-based mcommerce, we conducted PLS analysis to test the proposed model and hypotheses. The key findings are as follows : First, it has been found that the usage of smartphone-based m-commerce is determined by the three values, such as temporal, functional, and economic values. Particularly, the results show that temporal value is the most influential variable in predicting m-commerce use. Second, the results demonstrate that service ubiquity has a significant positive effect on temporal value, whereas it has no effect on functional value. Finally, user control is positively associated with temporal and functional values. Overall, the results indicate that service ubiquity and user control considerably increase temporal value, thereby accelerating the use of smartphone-based m-commerce. Discussions and implications of the results are provided.

Meta-Analysis of Domestic ST Database Evaluation (데이터베이스 정보 품질 평가의 메타분석)

  • 유사라
    • Journal of the Korean Society for information Management
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    • v.16 no.1
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    • pp.157-174
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    • 1999
  • This investigation used meta-analysis to examine the quality of data of domestic ST(Science & Technical) databases. Analyses measured the quality of data itself, determined whether these databases have any critical errors in terms of accuracy, completeness, and consistency by conducting the data retrieval experiments. The purpose of this study was to diagnose the science & technical databases and to find out the problems of them and also to provide possible suggestions for their improvements. The researcher concluded the results by mentioning the three research questions.

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