• Title/Summary/Keyword: 통제적

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Debate about Control Self-Assessment Model for e-Business System Safeguard (e-Business 시스템 안전성확보를 위한 자가통제평가 모델에 관한 연구)

  • Seo Jang-Hoon
    • Journal of the Korea Safety Management & Science
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    • v.7 no.5
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    • pp.135-153
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    • 2005
  • 자가통제평가(CSA : Control Self Assessment)는 핵심사업 목적을 달성하는데 개입되는 위험 그리고 그러한 사업위험을 관리하기 위하여 설계된 내부통제를 공식적이고 문서화된 협력적 프로세스에 의하여 검토하기 위하여 사용되는 방법론이다. 현재 많은 기업에서 효과적인 조직통제와 비즈니스 프로세스 개선을 위하여 전문 감사인과 경영인들이 기업지배구조 조직의 강력한 위험관리 도구로서 자가통제평가의 필요성을 강조하고 있다. 자가통제평가는 해당 조직의 담당부서나 팀에서 내부통제평가를 통하여 내부통제상의 재무보고, 준법, 사업 및 운영상의 효율성 등을 확보하기 위해서 설치되며, 효과적인 모니터 장치로서 기업지배구조상의 업무 프로세스를 정비하고 업무에서 발생하는 제반 정보의 흐름을 원활하게 해서 조직에게 손해가 발생할 수 있는 여러 가지 위험으로부터 회사를 사전에 차단하는 기능을 한다. 이러한 부분에서 효과적인 자가통제평가 시스템을 구축하는 것이 중요할 것이다. 본 연구에서는 e-Business 관련 기업지배구조의 안전성을 확보하기 위한 자가통제평가 모델에 대한 개발 필요성과 관련 자가통제평가 세가지 기본 모델들을 통하여 장단점을 제시하고, 자가통제평가 모델의 필요성을 논의하였다.

The Impact Analysis of Internal Control System on Accounting Information's Usefulness (기업의 내부통제시스템이 회계정보의 유용성에 미치는 영향 분석)

  • Kim, Dong-Il
    • Journal of the Korea Convergence Society
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    • v.9 no.11
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    • pp.307-313
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    • 2018
  • In this study, analyzed the effect of the introduction and operation of internal control system of a company on accounting information usefulness in a rapidly changing business environment. In order to conduct this study, we studied a comprehensive analysis on the usefulness of internal control and accounting information, and applied the research model to the purpose of this study. In this study, we analyzed the degree of the relationship between variables based on the discretionary accruals of the modified Jones model using the internal control evaluation index based on the components of the internal control system for China. In the empirical analysis, analyzed that the operation of internal control has a negative influence on discretionary accruals, which is a substitute for usability of accounting information. In addition, the risk management factors of the internal control system have a negative correlation with the usefulness of accounting information. The results of this study suggest that it is possible to present the positive function of internal control system to many firms where the introduction and operation of internal control is important, and to provide useful guidance in the study of the relationship between the operation of internal control and discretionary accruals for foreign company.

The Development of a Learning Program for Enhancing the Skills of Control Variables and the Effects of Its Applications (변인 통제 능력을 강화하기 위한 수업 프로그램의 개발 및 적용 효과 분석)

  • Lee, Yoon-Ha;Kang, Soon-Hee
    • Journal of the Korean Chemical Society
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    • v.55 no.3
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    • pp.519-528
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    • 2011
  • The main purpose of this study was to develop a teaching program, especially designed to improve the skills of control variables. The secondary purpose was to investigate the effect of the program on enhancing students' scientific reasoning and understanding. The program was designed based on the 3-step learning model: i.e. students recognize the necessity of controlling the variables (step 1), perform their own experiments (step 2), and reflect on their variables control process (step 3). The program included 9 topics of increasing difficulty. In results, Lawson's SRT scores increased in both experimental and control groups after application of the program, but the difference was not statistically significant. After the application, there was an increase in type A and type B which implied that students' skills of control variables was improved. In addition, responses of students in the experimental group to the open-ended items showed that it was challenging for them to think scientifically and critically when controling variables, but they ended up feeling proud of their achievement after the program.

The Effects of Maternal Parenting, Teacher-Child Closeness Relationships and Effortful Control on Young Children's Leadership (어머니의 양육행동과 교사-유아 친밀 관계 및 유아의 의도적 통제가 리더십에 미치는 영향)

  • Lee, Kyung Nim
    • Korean Journal of Childcare and Education
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    • v.11 no.6
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    • pp.19-36
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    • 2015
  • This study examined the effects of young children's effortful control, maternal parenting and teacher-child closeness relationship on young children's leadership. The subjects of this study were 266, 4-5 year old children and their mothers and teachers. Young children's effortful control, maternal parenting, teacher-child relationship and leadership were assessed by mother's and teacher's report. The collected data were analyzed by means of Pearson's correlation and pathway analysis. The results were as follows: first, teacher-child closeness relationship was found to affect young children's leadership directly and indirectly through young children's effortful control. Second, maternal parenting was found to affect young children's leadership indirectly through young children's effortful control. Third, young children's effortful control was found to affect leadership directly and to have a mediating effect between maternal parenting and young children's leadership, and between teacher-child closeness relationship and young children's leadership. Additionally teacher-child closeness relationship was found to be the most important variable predicting young children's leadership. These findings suggest that teacher-child closeness relationship could be the most important means by which we could improve both young children's effortful control and leadership.

A Study on the Relationship of Self-Control to Stress-Coping Style among Dental Hygiene Students (일부 치위생과 학생의 자기 통제력 수준에 따른 스트레스 대처방식에 관한 연구)

  • Jung, Eun-Ju;Youn, Hye-Jeong
    • Journal of dental hygiene science
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    • v.13 no.3
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    • pp.238-245
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    • 2013
  • The purpose of this study was to examine the influence of the self-control of dental hygiene students on their stress and stress-coping style. The subjects in this study were dental hygiene students who were selected by convenience sampling from three different colleges. After data were gathered, the answer sheets from 561 respondents were analyzed. The findings of the study were as follows: 1. Concerning the level of self-control, the dental hygiene students got a mean of 3.22. As to self-control by grade, the juniors got the highest scores of 3.27 (p<0.05), and those who were under heavier stress were poorer at self-control (p<0.05). 2. In regard to stress-coping style, they got a mean of 3.28 and 3.34 in active coping and passive coping respectively. Passive coping was more prevailing, and the students whose economic status was higher made more use of active coping styles (p<0.001). There were statistically significant differences in active coping styles according to stress level (p<0.01) and the effect of stress on health (p<0.05). 3. Better self-control led to more frequent use of active coping styles. The above-mentioned findings imply that self-control is one of factors to affect stress coping. Therefore the development of counseling programs is required to step up the improvement of self-control.

Effect of AIDS Knowledge, Self Esteem, Sense of Control and Optimistic Bias on Condom Use among Male College Students (일 지역 남자 대학생들의 에이즈 지식, 자아존중감, 자기통제감, 낙관적 편견이 콘돔 사용에 미치는 영향)

  • Kwon, Sue-Young;Lee, Dong-Suk
    • Journal of Digital Convergence
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    • v.16 no.1
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    • pp.251-262
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    • 2018
  • This study aimed to explore how the AIDS knowledge, self esteem, sense of control and optimistic bias affect condom use among male college students. The survey was done among 323 male students within a university in B city and analyzed according to descriptive statistics, ANOVA, Pearson correlation, and multiple regression analysis. The students had optimistic bias regarding AIDS, and the scores on the AIDS knowledge, self esteem, and sense of control were all rated high. Self esteem and sense of control, sense of control and optimistic bias, sense of control and condom use on sexual intercourse with steady sex partner, condom use on with casual sex partners and with steady sex partner showed significant positive correlation. Self esteem and sense of control were predictors of condom use on sexual intercourse with steady sex partner. Additional studies among various groups should be followed to identify the relationship between variables and condom use.

Relationship between locus of control and treatment compliance in adult orthodontic patients (성인교정환자의 내외통제소재와 치료협조도에 대한 연구)

  • Lee, Shin-Jae
    • The korean journal of orthodontics
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    • v.32 no.2 s.91
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    • pp.71-78
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    • 2002
  • It could be suggested that adult orthodontic patients may have peculiar psychological features as well as different periodontal tissue conditions compared with adolescent patients. The aims of the present investigation were to explore the relationships between psychological characteristics and treatment compliance of patient to orthodontist and assistants (dental hygienists). Two types of locus of control data (I-score, Internal locus of control score ; E-score, External locus of control score) were obtained for 312 adult patients and 765 adolescents and then analyzed in relation to their sex and treatment compliance. In general, orthodontic patients showed higher I-score trends than ordinary persons and adult patients manifested higher I-score than adolescent patients. Unlike adult patients, female adolescent patients showed higher I-score than male adolescent patients. Adult patients with higher E-score and adolescent patients with higher I-score than their counter-part subgroup were classified into more compliant group. Orthodontist performed more generous decision about patients' compliance than assistants. The results of this study also suggest that psychological survey in orthodontic field could comprise useful diagnostic criteria.

An Analysis Study on the Doping Intentions of Athletes using Stepwise Regression Analysis

  • Youn-Suk Han;Jong-Hwa Park
    • Journal of the Korea Society of Computer and Information
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    • v.28 no.5
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    • pp.171-177
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    • 2023
  • This study aims to provide useful information for prevention of doping by investigating and verifying relationships among demographic factors such as athletic career and experience of anti-doping education, controlled motivation, attitude toward anti-doping, perceived behavioral control factors and doping intentions to verify factors affecting doping intentions of domestic elite athletes based on the advance studies that have been carried out various theoretical approaches so far. Method: This study analyzed using SPSS 27.0 program. First, this study confirmed a multicollinearity problem by conducting Pearson's correlation analysis to examine correlation between variables. And this study conducted stepwise multiple linear regression to confirm how the variables affect doping intentions. Result: Study results show that all factors such as athletic career, experience of anti-doping education, controlled motivation, attitude toward anti-doping and perceived behavioral control have a significant impact on doping intentions, and this study verified significant impact by putting variables in order of each influence. As a result of verification, this study confirmed that controlled motivation has the greatest influence, and perceived behavioral control toward doping, experience of anti-doping education, attitude toward and athletic career came next in order.

The effects of stress mindset on perceived stress and self-control in college students (대학생의 스트레스 마인드셋과 자기통제의 관계에서 지각된 스트레스의 매개효과)

  • Koo, Minju;Shin, Yeoul;Park, Daeun
    • Korean Journal of School Psychology
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    • v.16 no.3
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    • pp.265-281
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    • 2019
  • This study, for the first time, examined predictive validity of stress mindset-the beliefs about the effects of stress-on perceived stress and self-control in college students. To do so, 159 college students completed self-reported questionnaires on stress mindset, perceived stress, and self-control. The results indicated that compared to students who believed stress can be utilized, those who believed stress is strictly harmful tended to experience higher level of stress, which, in turn, predicted lower self-control. These findings suggest that changing college students ' stress mindset may be a good way to help them to thrive mentally and behaviorally.

중앙 통제와 분산 재고 관리 시스템의 효과 비교 분석

  • 원경찬;서창현;김경섭
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2004.10a
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    • pp.570-573
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    • 2004
  • 현재 여러 기업 및 공공기관에서 공급 체인상의 재고 관리 방법으로 사용되는 대표적인 시스템은 크게 중앙 통제 시스템과 분산 통제 시스템을 들 수 있다. 이러한 두 가지 방법은 모두 그 재고를 관리함에 있어서 보유 재고를 줄이고 이러한 재고 감소를 통해 얻을 수 있는 비용 효과를 통해 다른 투자를 할 수 있는 이윤을 추구하기 위함이다. 실제로 일부 기업 및 공공기관은 그 재고 관리 시스템의 중앙 통제를 통해 큰 보유 재고의 감소를 가져올 수 있었고 그 비용 효과를 가져왔다. 이 논문에서는 시뮬레이션을 이용하여 중앙 통제를 하는 공급자에서 재고를 보유하고 하류 계층의 소비자가 주문을 할 경우 주문을 종합하여 공급하는 중앙 통제 시스템과 중앙에서는 공급자가 재고를 보유하지 않고 소비자 각각이 주문을 할 경우 개별적인 주문 처리를 통해 제품을 공급하는 분은 시스템의 재고 보유수준의 비교를 통해 중앙 통제 시스템의 효율성을 분석하고자 한다.

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