• Title/Summary/Keyword: Audit Applicability

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The Effects of Audit Quality on Audit Performance (감사품질이 감사성과에 미치는 요인에 관한 연구)

  • Choi, Gwangyun;Park, JongWoo
    • Journal of Korean Society for Quality Management
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    • v.46 no.1
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    • pp.113-134
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    • 2018
  • Purpose: The purpose of this study was to clarify the causal relationship and correlation between audit quality and audit performance and to analyze theoretical discussions and actual facts in order to improve audit performance on public enterprise audit and to identify what factors contribute to management and to seek ways to secure business performance. Methods: In this study, theoretical consideration was conducted that concerned the definition of audit, the concept of internal audit, the audit quality and the audit performance after having considered advanced researches, related regulations, and literatures. Through the foundation of such theoretical consideration, the components of the audit quality were deducted and each component's impact on the audit performance was empirically proven. The collected data through the survey were analyzed using multi-regression analysis. The measurement tools used for this study were divided into three dimensions such as internal quality, interaction quality and environmental quality. Result: First remark, out of the various components of the audit quality, independence, professionalism, and empathy appear to positively impact the audit degree of satisfaction. However, the measure of sufficiency is shown to bear no correlation to the audit degree of satisfaction. Second, out of the various components of the audit quality, professionalism, sufficiency, and empathy appear to positively impact the audit degree of applicability. However, the measure of independence is shown to bear no correlation to the audit degree of applicability. Third, audit quality appears to positively impact the audit degree of satisfaction and applicability, and also the performance of management. Concusion: It appears that the audit quality positively impacts the audit degree of satisfaction, applicability and management performance indicated by the audit performance.

A Study on the Applicability of ENERWATER for Evaluation of the Energy Consumption Label of WWTPs in Korea (국내 하수처리시설 에너지 등급 평가를 위한 ENERWATER의 적용 가능성에 관한 연구)

  • Park, Minoh;Lee, Hosik
    • Journal of Korean Society on Water Environment
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    • v.38 no.5
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    • pp.231-239
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    • 2022
  • In this study, we applied ENERWATER to evaluate the energy consumption labeling of wastewater treatment plants in Korea using the Korea sewerage statistics data. The results showed that the energy label status was excellent in the SBR process for small and medium-scale wastewater treatment plants and the A2O process for large-scale wastewater treatment plants. The energy labeling of wastewater treatment plants of 50,000 tons capacity was excellent. The statuses of metropolitan cities and Jeollanam-do province were excellent. We analyzed the effects of renewable energy on wastewater treatment plants' energy consumption and found out that digestion gas for large-scale plants and photovoltaic energy for small-scale plants were effective in improving energy labeling. In addition, we compared the energy labels of four wastewater treatment plants in "Z" city and wastewater treatment plant "X" had the best energy label, and the wastewater treatment plants "V" and "Y" had to be selected as priorities for the energy diagnosis and improvement project. In a comprehensive conclusion, the applicability of ENERWATER was confirmed based on sewage statistics data and labeling can be used to set priorities for the energy diagnosis and improvement project.

An Application of Data-Mining Tool in Fraud Pension Payment Prediction (데이터마이닝을 이용한 국민연금 부정수급 예측모형 개발 - 손해배상금 불성실 신고를 대상으로 -)

  • Cha, Kyung-Yup
    • Communications for Statistical Applications and Methods
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    • v.17 no.1
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    • pp.1-8
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    • 2010
  • This study tested the applicability of a Data mining tool in the analysis of massive National Pension data for the purpose of developing fraud pension payment prediction model. This study is identified significant variables for fraud pension payment through the statistical analysis process and developed prediction models using data mining methodology.

A Study on the Applicability Improvement Enhance of Rolling Stock Safety Regulation (철도차량 안전규정의 현장적용성 개선방안 연구)

  • Lee, Chang-Guen;Lee, Soo-Ryong;Wang, Jong-Bae
    • Proceedings of the KSR Conference
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    • 2008.11b
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    • pp.1570-1594
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    • 2008
  • Nowadays there are lots of changes in the domestic railroad industries because of the reorganization in the industries, operation of KTX and expansion of city train in local areas. To cope with these changes effectively, domestic & abroad safety guideline and regulation were investigated and reviewed by railroad safety technical development project. Based on this project, domestic rolling stock safety regulation was established in the July and December on 2005. It's been a 3 years after 2005 and to confirm whether there are some problems to applicate the regulation in the field like korail, the necessity of reviewing the regulation gains force. In this study, to improve the field application in rolling stock safety regulation, we investigated the results of integrated railroad audit system and internal safety regulation system in a train operator and also collected the opinions from train manufacturer. Then through the result of investigation and collection of the opinions, we proposed the amendment to the rolling stock safety regulation.

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The Short Term Effects of an Early Intervention Program for Alcoholism Prevention in Adults: A Pilot Study (성인대상 알코올중독 예방 조기개입의 단기효과: 예비 연구)

  • Kang, Kyong-Hwa
    • The Journal of the Korea Contents Association
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    • v.18 no.11
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    • pp.550-561
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    • 2018
  • The aim of this study was to investigate the short term effects of early intervention on alcohol knowledge, alcohol expectancies, drinking refusal self-efficacy for alcoholism prevention in adults and to examine its applicability in the field. This study was a non-equivalent control group pre-post quasi-experimental design. The participants were currently working, and were 12-25 points on result of the Alcohol Use Disorders Identification Test(AUDIT). The participants were a total of 25 men: 13 in the intervention group and 12 in the control group. The intervention group participated in early intervention program once a week for 4 weeks and the control group received only a booklet of alcohol related information. A chi-square test, t-test, Mann-Whitney U test were analyzed by using IBM SPSS Statistics 20.0. The intervention group had significantly higher the alcohol knowledge(t=1.258, p= .002), the negative alcohol expectancies(t=-1.346, p= .042), and the drinking refusal self-efficacy(t=2.817, p= .010) than the control group. In the future, it is need to apply the criteria of problem drinkers considering cultural characteristics, recruitment of participants, and motivational enhancement intervention using motivational interviewing. Especially, web-based alcohol related information providing program will help raise awareness of problem drinking. Early intervention program needs to be applied in community settings where problem drinkers are easily accessible.

A Basic Study on the Prediction of Collapse of Tunnels Using Artificial Neural Network (인공신경망 기법을 이용한 터널 붕괴 예측에 관한 기초 연구)

  • Kim, Hong-Heum;Lim, Heui-Dae
    • Journal of the Korean Geotechnical Society
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    • v.32 no.2
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    • pp.5-17
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    • 2016
  • Collapse of a tunnel can occur anytime, anywhere due to the special characteristics of tunnel structures and unexpected geological conditions during construction. Tunnel collapse will lead to economic losses and casualties. So various studies are continually being conducted to prevent economic losses, casualties and accidents. In this study, we analyzed data from 56 domestic construction tunnel collapse sites, and input factors to be applied to the artificial neural network were selected by the sensitivity analysis. And for the artificial neural network model design studies were carried out with the selected input factors and optimized ANN model to predict the type of tunnel collapse was determined. By using it, in 12 sites where tunnel collapse occurred applicability evaluation was conducted. Thus, the tunnel collapse type predictability was verified. These results will be able to be used as basic data for preventing and reinforcing collapse in the tunnel construction site.

The applicability of financial indices as a measure of managerial performance of general hospitals (재무지표를 이용한 병원경영성과 유형화 방안)

  • 류규수
    • Health Policy and Management
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    • v.6 no.1
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    • pp.191-210
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    • 1996
  • This study purported to acquire information necessary to improve the operational efficiency of general hospitals. It tried to determine major indices which represent managerial performance of general hospitals and to identify the managerial characteristics of general hospital which affect the major financial indices. 201 hospitals which were subject to standardization audit by the Korean Hospital Association were investigated and 80 hospitals were finally chosen for this study. Their financial and managerial data during the period between January 1991 and December 1991 were collected. Considering financial indices in this study were the ration of net income to total asset, income growth rate, and quick ration. The results of study are summarized as followings. First. The ration of net income to total assets and quick ration were highly related to managerial characteristics of general hospitals. Therefore, the standardization of three financial indices should be needed to systematically check the operational efficiency of general hospitals. Second, the sample hospitals can be classified as four groups on the basis of their financial indices' level. 4 of those hospitals(5.0%) showed high level of performance in terms of three financial indices and 27 of them(33.7%) showed that they are highly related to only two financial indices. 34 hospitals(42.5%) showed they have high level of relationship with only one indices and 15 hospitals(18.8%) showed very weak performance level with three indices. In addition, there is no hospitals to show mid-range level of managerial performance in relation to all three financial indices. Third, there is no significant relationship between three financial indices and the managerial characteristics of hospitals such as the number of beds, type of operation, location of hospitals, and etc. However, in the case of hospitals which have high level of managerial performance, they have more specialists and medical support personnel in comparison to low performance hospitals. They also have high level of bed occupancy rate and average length of stay(ALOS). In conclusion, the study showed the standardization of 3 financial indices are necessary to systematically evaluate the managerial performance of general hospitals and provide more accurate operational information for each hospital. To do so, it is necessary to focus on management side of hospital such as the effective human resource management and quality enhancement of medical treatment.

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A Study on Application of Record Management System Block Chain Technology (기록관리시스템 블록체인 기술 적용 방안 연구)

  • Lee, Gi-yeong;Kim, Ik-han
    • The Korean Journal of Archival Studies
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    • no.60
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    • pp.317-358
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    • 2019
  • Blockchain technology has emerged as one of the key technologies of the fourth industrial revolution. Blockchain technology is characterized by being able to verify the authenticity of stored information in a block and whether it is false or falsified, cannot arbitrarily manipulate or delete a particular record, and is capable of transparent audit trail. This study is designed to explore how to apply blockchain technology to record management. For this purpose, we want to approach the code area, the physical area of the blockchain technology, to explore some of the key physical structures, and to derive the applicability of the blockchain technology. By implementing the part of 'Cloud-Record Management System', future record management system model and currently in the process of phasing out step by step, as a modular block chain, I suggest a blockchain network model that can simplify or replace various functions of the current record management process.

Evaluation and Comparison with Standard 48 hr Acute Bioassay and High Temperature Rapid Toxicity Test for Sewage Toxicity Test (하수의 독성평가를 위한 표준독성시험법과 온도증가 단기독성평가법의 비교 평가)

  • Lee, Sang-Ill;Jun, Byong-Hee;Weon, Seung-Yeon;Kim, Yi-Jung;Kim, Keum-Yong
    • Journal of Korean Society of Environmental Engineers
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    • v.27 no.2
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    • pp.191-197
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    • 2005
  • A new method, ToxTemp (TOXcity test based on TEMPerature control) using Ceridaphnia dubia was applied to evaluate the toxicity of insecticide materials and compared with the standard 48 hr acute bioassay. BPMC, diazinon and fenitrothion may cause the inhibition to the biological process in sewage treatment plant and need to detect toxicity within short contact time. The ToxTemp method showed sensitive detection with more shorter contact of 1-1.5 hr time than that of the standard 48 hr acute bioassay. To evaluate toxicity of real wastewater/sewage, the inhibition rate of nitrification and oxygen uptake rate (OUR) using activated sludge, the standard 48hr acute bioassay and ToxTemp method using C. dubia were compared, respectively. On the basis of the inhibition rate of nitrification, the OUR test showed the less sensitive results at the relatively strong toxic sewage. On the other hands, the standard 48hr acute bioassay and ToxTemp method using C. dubia represented the toxicity of each wastewater/sewage with high sensitivity. Even the slightly low (about 1.5%) sensitivity, the ToxTemp method showed the high applicability to the real site of sewage treatment plant.