• Journal of Korean Society for Quality Management
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• v.46 no.3
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• pp.465-482
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• 2018

Purpose: This article aims 1) to propose improvement directions of the certification by recognizing the quality management practices based on the analysis of the audit results of the military contractors and 2) to suggest some ideas on quality audit planning preparation to help the government quality assurance representatives. Methods: Based on the nonconformity report of the defense quality management system (DQMS) requirements, frequently occurring requirement components are found and summarized. Three hypothesis testings are executed to check whether the maturity levels of the quality management systems are influenced by the company size, weapon tye, and company type, regarding the nonconformity frequency as dependent variable. Results: Nonconformity occurs most frequently in the order of product realization, measurement analysis and improvement, management responsibility, resource management, and quality management system. Nonconformity reduces when the company size increases, for the guided weapons, and in the defense companies. Conclusion: Since small-sized companies are inferior to larger companies with respect to the DQMS maturity level, more support should be provided to these small-sized companies which produce military supplies.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.807-819
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• 2021

This study aims to determine the availability of forensic accounting application factors sought by auditors' representatives of Jordanian Certified Public Accounting and auditors working in the Audit Bureau. The study identifies as well the role of these application factors in enhancing the efficiency of auditors due to the increased responsibility on them in the face of various fraud cases on the one hand, and their appearance in the courts as financial experts supporting the judiciary to adjudicate financial cases on the other hand. To achieve the objectives of the study, the researchers used the descriptive analytical method because of its suitability for the nature of the research. The population of the study consisted of 433 Jordanian certified public accountants and 520 auditors working in the Audit Bureau, from which a sample of 426 was constructed. A questionnaire was developed to collect data and the Statistical Package for Social Sciences was utilized to analyze data and test hypotheses. The study found that there is a statistical difference between the responses of the two samples of the study, and it concluded a set of recommendations, which are hoped to help legislators in strengthening and developing the forensic accounting profession in Jordan.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.181-191
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• 2021

The aim of the study is to empirically investigate and analyze the influence of public welfare, audit findings, and follow-up of audit recommendations on audit opinion with the disclosure level of financial reports as an intervening variable using agency theory and signaling theory. To achieve this purpose, a quantitative research method was employed. Population of this study is Provincial Government Financial Reports in Indonesia for fiscal years 2016 to 2018. There were 84 financial reports that met the criteria of purposive sampling. The data were gathered from the websites of the Audit Board of the Republic of Indonesia and the Indonesian Central Bureau of Statistics. In this study, the hypothesis-testing tool is path analysis using the Statistical Package for Social Sciences version 15. Based on the multiple regression analysis, the results show that audit findings, public income, and the disclosure level of financial reports significantly influenced audit opinion. Besides, the follow-up of audit recommendations and public health significantly influenced audit opinion through the disclosure level of financial reports. This study suggests that, in order to have better audit opinion, local governments need to improve public welfare, follow-up audit finding, and disclose more details in financial report.

• Journal of the Korean Society of Marine Environment & Safety
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• v.22 no.7
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• pp.807-813
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• 2016

The Maritime Traffic Safety Audit Scheme was institutionalized in 2009 to provide for professional surveys, measurement and the evaluation of navigational hazards that might occur in coastal waters in the course of marine work. Related researches that dealt with the reform of the Maritime Traffic Safety Audit Scheme found that there were no rules or regulations for verifying whether marine work conformed to audit results and reviewing the exactitude of ship handling simulations which were a crucial part of the scheme. According to the necessity of adopting an ex post facto management system in the field of maritime traffic, this study analyzed the similar audit acts such as the Natural Environment Impact Audit Scheme and the Road Traffic Safety Audit Scheme, and proposed specific articles for revising Maritime Safety Act in order to break out from the institutional inertia of the current Maritime Traffic Safety Audit Scheme. It is expected that a newly proposed legal system for verifying the performance of audit results and the exactitude of audits will help improve maritime traffic safety by eradicating potentially hidden hazards related to marine work.

• Proceedings of KOSOMES biannual meeting
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• 2009.06a
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• pp.79-84
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• 2009

Recently, the degree of navigating vessel's risk is increasing significantly by growing of vessel's volume and increasing of marine facilities, marine bridges and port development etc. As a result, Ministry of Land, Transport and Maritime Affairs generalized formal Maritime Safety Audit as a comprehensive maritime traffic safety management system in order to ensure safety improvements from the planing to maintaining of the development which influence to maritime traffic environment. A MSA is a formal safety performance examination of an existing or future fairway by an audit team. It qualitatively estimates and reports on potential risk of Maritime traffic safety and identifies the measure for improving in safety of human life and preservation of environment. This paper introduced the outline of MSA policy as the guideline for making audit reports is on its developing which is mainly processed by Maritime Safety Research Center, KST in cooperation with KMU, MMU and KORDI.

• Journal of Navigation and Port Research
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• v.34 no.9
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• pp.699-704
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• 2010

Recently, the navigation risk is increasing significantly with growing of vessels' volume and propelling marine facilities, water bridges and port development etc. As a result, Ministry of Land, Transport and Maritime Affairs enacted a new law called MSA(Maritime Safety Audit) as a comprehensive maritime traffic safety management scheme in order to ensure safety improvements from the early planning stage to post managing of the development which affect the maritime traffic environment. MSA as a tool for improving maritime traffic safety is a formal safety diagnosis assessment in the existing or future ship's fairway by an independent audit institute. It examines the potential hazards of maritime traffic safety about the port development, if necessary, and is to ensure the implementation of appropriate safety measures. The primary purpose of MSA is to identify potential risk elements affecting safe navigation. This paper is aimed to introduce the backgrounds, the necessity and efficiency of MSA and also to describe some technical standards and diagnostic procedures.

• Bulletin of the Korean Mathematical Society
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• v.52 no.3
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• pp.895-906
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• 2015

Recently, Li [12] gave an asymptotic formula for the ultimate ruin probability in a delayed-claim risk model with constant force of interest and pairwise quasi-asymptotically independent and extended-regularly-varying-tailed claims. This paper extends Li's result to the case in which the risk model is perturbed by diffusion, the claims are consistently-varying-tailed and the main-claim interarrival times are widely lower orthant dependent.

• Food Science of Animal Resources
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• v.38 no.1
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• pp.43-51
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• 2018

This study was conducted to analyze the microbiological contamination status of raw beef distributed in Korea, and evaluate the suitability of current aerobic plate count (APC) guidelines. We analyzed five years (2010-2014) of microbiological monitoring data obtained from the Ministry of Food and Drug Safety and investigated the microbiological status of raw beef collected from meat packing centers and meat shops in the Seoul/Gyeonggi, Gangwon, and Chungcheong regions in August 2015. From 2010-2014, most raw beef (>94%) displayed APC levels of < $1.0{\times}10^6CFU/g$. However, raw beef samples collected from all three regions in August 2015 had comparatively higher APC levels than those reported in previous years. To evaluate the relationship between the APC level and quality, changes in beef loin were evaluated during cold storage for 15 days at $4^{\circ}C$. On day 11, the mean APC level ($4.7{\times}10^6CFU/g$) conformed to current guidelines in Korea ($1.0{\times}10^7CFU/g$) and the pH value was 5.82. However, the sensory evaluation score for color and overall acceptability was under 3.0, meaning that the beef loin was not acceptable for eating. These results suggest that current APC guideline for raw beef should be lowered to $1.0{\times}10^6CFU/g$ to improve both the microbiological safety and palatability of raw beef.

• Journal of Bio-Environment Control
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• v.21 no.3
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• pp.271-275
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• 2012

The average annual and winter ambient air temperatures in Korea have risen by $0.7^{\circ}C$ and $1.4^{\circ}C$, respectively, during the last 30 years. The continuous rise in temperature presents a challenge in growing certain horticultural crops. Chinese cabbage, one most important cool season crop, may well be used as a model to study the influence of climate change on plant growth, because it is more adversely affected by elevated temperatures than warm season crops. This study examined the influence of transplanting time, nitrogen fertilizer level and climate parameters, including air temperature and growing degree days (GDD), on the performance of a Chinese cabbage cultivar (Chunkwang) during the spring growing season to estimate crop yield under the unfavorable environmental conditions. The chinese cabbage plants were transplanted from Apr. 8 to May 13, 2011 when 3~4 leaves were occurred, at internals of 7 days and cultivated with 3 levels of nitrogen fertilization. The data from plants transplanted on Apr. 22 and 29, 2012 were used for the prediction of yield as affected by planting date and nitrogen fertilization for spring production. In our study, plant dry weight was higher when the seedlings were transplanted on 15th (168 g) than on 22nd (139 g) of April. There was no significant difference in the yield when plants were grown with different levels of nitrogen fertilizer. The values of correlation coefficient ($R^2$) between GDD and number of leaves, and between GDD and dry weight of the above-ground plant parts were 0.9818 and 0.9584, respectively. Nitrogen fertilizer did not provide a good correlation with the plant growth. Results of this study suggest that the GDD values can be used as a good indicator in predicting the top biomass yield of Chinese cabbage.