• 제목/요약/키워드: Audit Performance

검색결과 139건 처리시간 0.023초

철도안전문화에 관한 연구 (A Study on the Safety Culture of Korean National Railway)

  • 방연근;왕종배;문대섭
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2004년도 춘계학술대회 논문집
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    • pp.269-276
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    • 2004
  • This study tried to figure out the framework of safety culture in railway industry to analyze root causes of railway incidents and accidents at Korean National Railway. Through the literature survey, authors found some critical dimensions common to railway safety culture such as employees' belief in the managers' management weight on safety and productivity, recognition of safety importance, risk taking attitude, practice of safety meeting before and after doing work, communication between management and employees and among drivers, traffic managers and infrastructure maintenance workers, safety reporting practice, safety and performance appraisal, effectiveness of safety audit, safety training, work place arrangement, incidents and accidents investigation, and safety knowledge management.

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안전관리와 예비대책 변화 방향 (The Change of Safety Management and the Safety Counter-plan)

  • 서지한;서광규;고용해
    • 대한안전경영과학회:학술대회논문집
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    • 대한안전경영과학회 2002년도 춘계학술대회
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    • pp.15-21
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    • 2002
  • In the future, all kinds condition of industrial safety is a primary need in all advanced countries in which workplace safety is an issue. Furthermore, the increasing complexity of production systems and the rapidity of technological innovation have consolidated the recognition of the strategic value of safety, alongside the traditional competitive factors such as quality, costs, delivery time and flexibility, In this paper, the some critical issues of changes and counter-plan in an adequate safety management were identified by above considerations as follows: needs of systematic identification and analysis of safety factors; requirements to define priorities and budgeting to support the decision-making process; and needs of audit activities and indicators which measure company performance in terms of safety improvements, and so on.

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아산시 재정.설계 심사제도 도입과 성과 (A Study of the operation and performance on the execution of Budgeting & Planning Examination Program)

  • 유선종;김성규
    • 한국디지털정책학회:학술대회논문집
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    • 한국디지털정책학회 2007년도 춘계학술대회
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    • pp.69-78
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    • 2007
  • Since 2005, Asan city government have executed the "Budgeting & Planning Examination Program". A construction contract more than two hundred thousand dollars, service contract more than fifty thousand dollars and purchasing goods contract more than five thousand dollars must be examined about their propriety by office of audit. Asan city government have saved its budget about fifteen million and five hundred twenty thousand dollars for the institution. Moreover, Asan citizens' trust and social capital about their local government have been increased through it Asan city government will reinforce a speed and effectiveness of it.

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Formulation of a New En Score in the Proficiency Test

  • Chul-Young Yi;In Jung Kim;Jong In Park;Yun Ho Kim;Young Min Seong
    • 한국의학물리학회지:의학물리
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    • 제35권1호
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    • pp.16-19
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    • 2024
  • A new En score of the proficiency test (PT) is formulated; it is applicable when a correlation exists between the reference and participant's values. Based on the uncertainty propagation rule given in ISO/IEC Guide 98-3 (GUM:1995), the En score covering the correlation case is newly developed for the PT. The new En score will be applied in a future PT organized by the Korea Research Institute of Standards and Science (KRISS) dosimetry team. The new En score will enhance measurement traceability and contribute to improving the quality management system of participants in the KRISS PT by avoiding performance underestimation.

병원특성 변수에 경영성과 판별력에 관한 연구 : 우리나라 종합병원을 중심으로 (A Study on the Factors of Managerial Performance in General Hospitals)

  • 류규수
    • 보건행정학회지
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    • 제5권1호
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    • pp.132-160
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    • 1995
  • This study purported to acquire information necessary to improve the management of general hospitals. It tried to determine major indices which represent managerial performance of general hospitals and to identify the managerial characteristics of general hospitals which affect the major financial indices. Eighty-eight hospitals were chosen from 188 hospitals which were subject to standardization audit by the Korean Hospital Association. The results of a discriminant analysis are summarized as followings. First, when a single index was used to measure managerial performance of the sample hospitals, the ration of net profit to total capital was the best index and its discriminant power was 58.14%. The ratio of the number of boardmen((M. D.) and average daily medical cost were highly related to this index. Second, when two indices were used, income growth rte and the ration of net profit to total capital had the highest discriminant distinction ability. Their discriminant power was 61.9%. In this case, the ratio of the number of boardmen(M. D.) was significantly and highly related to the indices. Third, when all three indices-income growth rate, the ration of net profit to total capital and quick ratio - were used together, a discriminant function was statistically insignificant. Therefore, using all three indices was not useful in measuring managerial performance of the sample hospitals. In conclusion, using two indices-income growth rate and the ration of net profit to total capital-was better in measuring manegerial performance of general hospitals than using a single index. The independent variable which affected these indices was the ration of the number of boardmen. The discriminant function was : $D_{GI}=2.77+4.832\times(the ratio of the number of boardmen)$ *G=growth index(income growth rate) *I=profit index(the ration of net profit to total capital)

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Determinants Influencing Information Transparency in Vietnamese Commercial Banks

  • NGUYEN, Minh Phuong;NGUYEN, Thi Hong Hai;HOANG, Phuong Dung;TRAN, Manh Dung;PHAM, Quang Trung
    • The Journal of Asian Finance, Economics and Business
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    • 제7권12호
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    • pp.895-907
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    • 2020
  • Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks' financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks' information transparency, commitment from banks' senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

Business Information Visuals and User Learning : A Case of Companies Listed on the Stock Exchange of Thailand

  • Tanlamai, Uthai;Tangsiri, Kittisak
    • Journal of Information Technology Applications and Management
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    • 제17권1호
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    • pp.11-33
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    • 2010
  • The majority of graphs and visuals made publicly available by Thai listed companies tend to be disjointed and minimal. Only a little over fifty percent of the total 478 companies included graphic representations of their business operations and performance in the form of two or three dimensional spreadsheet based graphs in their annual reports, investor relations documents, websites and so on. For novice users, these visual representations are unlikely to give the big picture of what is the company's financial position and performance. Neither will they tell where the company stands in its own operating environment. The existing graphics and visuals, in very rare cases, can provide a sense of the company's future outlook. For boundary users such as audit committees whose duty is to promote good governance through transparency and disclosure, preliminary interview results show that there is some doubt as to whether the inclusion of big-picture visuals can really be of use to minority shareholders. These boundary users expect to see more insightful visuals beyond those produced by traditional spreadsheets which will enable them to learn to cope with the on-going turbulence in today's business environment more quickly. However, the debate is still going on as to where to draw the line between internal or external reporting visuals.

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Secure SLA Management Using Smart Contracts for SDN-Enabled WSN

  • Emre Karakoc;Celal Ceken
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제17권11호
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    • pp.3003-3029
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    • 2023
  • The rapid evolution of the IoT has paved the way for new opportunities in smart city domains, including e-health, smart homes, and precision agriculture. However, this proliferation of services demands effective SLAs between customers and service providers, especially for critical services. Difficulties arise in maintaining the integrity of such agreements, especially in vulnerable wireless environments. This study proposes a novel SLA management model that uses an SDN-Enabled WSN consisting of wireless nodes to interact with smart contracts in a straightforward manner. The proposed model ensures the persistence of network metrics and SLA provisions through smart contracts, eliminating the need for intermediaries to audit payment and compensation procedures. The reliability and verifiability of the data prevents doubts from the contracting parties. To meet the high-performance requirements of the blockchain in the proposed model, low-cost algorithms have been developed for implementing blockchain technology in wireless sensor networks with low-energy and low-capacity nodes. Furthermore, a cryptographic signature control code is generated by wireless nodes using the in-memory private key and the dynamic random key from the smart contract at runtime to prevent tampering with data transmitted over the network. This control code enables the verification of end-to-end data signatures. The efficient generation of dynamic keys at runtime is ensured by the flexible and high-performance infrastructure of the SDN architecture.

정보화경영시스템의 도서관 적용에 관한 연구 (A Study on Implementation of Information Management System for Library)

  • 박재용;조윤희
    • 정보관리학회지
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    • 제19권1호
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    • pp.115-134
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    • 2002
  • 비영리 조직인 도서관에서 정보화가 차지하는 비중이 점차 증대됨에 따라 시스템에 대한 감리와 통제만으로 지식정보자원관리를 조직의 경영목표에 적합하도록 유지하는 것이 어렵게 되었다. 그러므로 조직의 종합적인 경영체제 내에서 전체 경영활동과 통합되고 융화될 수 있도록 정보화 경영시스템의 적용이 필요하다. 도서관에서도 조직의 전략적 측면이나 사회 ·경제적인 요구들을 포함하는 포괄적인 문제를 고려하여 지식정보화 촉진과 경영혁신을 추구해야 한다. 본 연구는 모든 도서관에 적용할 수 있는 표준화된 규격으로 정보화경영시스템의 적용을 검토하였다. 이를 위해 지금가지 다양하게 개발된 도서관 성과지표와 정보화경영시스템의 수준평가표를 비교, 분석 하였으며, 도서관은 정보화경영시스템 도입을 통하여 조직의 효율성과 이용자 만족을 제고하고 나아가 국가경쟁력을 향상시킬 수 있게 될 것이다.

CSA가 내부통제에 미치는 영향 (A Study on the Impact of CSA on Internal Control)

  • 박성규;허영균;정정섭
    • 산학경영연구
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    • 제18권2호
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    • pp.45-60
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    • 2005
  • 내부통제를 검사하고 평가하는 프로세스로서의 CSA에 영향을 주는 요인들을 설문조사를 통하여 검정하였다. 먼저 최고경영층의 지원은 워크숍 성과 변수인 워크숍 참여도와 워크숍 활성화에 영향을 주는 것으로 나타났다. 다음으로 워크숍 진행시 익명성 보장 정도는 워크숍 성과 변수인 워크숍 참여도에 영향을 미치는 것으로 나타났다. 그러나 익명성이 워크숍 활성화에 영향을 주는 것으로 나타나지는 않았다. 이는 익명성이 보장될수록 워크숍 참가시 보복에 대한 두려움 없이 의사결정에 참여하지만 익명성을 보장한다고 해서 워크숍이 활성화되지는 않는다는 것을 나타낸다. 또한 조직원의 조직몰입 정도가 워크숍 활성화에 영향을 미치고 워크숍 참여도가 높고 활성화 될수록 내부통제는 개선되는 것으로 나타났다. 조직원이 워크숍에 자발적으로 참여하고 워크숍 과정에서 세부 목표를 설정하고, 목표달성 장애요소 및 위험을 확인 평가를 하고, 통제조치를 개발하고 모니터링과 업데이트를 수행함으로서 목표달성의 효율성과 효과성이 개선되고 내부통제 구성요소가 개선되는 것으로 나타났다.

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