• 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.

• Journal of Information Technology Services
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• v.9 no.4
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• pp.71-94
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• 2010

Based on IT that is an important competitive resource within the company, the purpose of this paper is to investigate whether the factors of internal IT audit consulting service quality affect the customer satisfaction. In this research. we have identified five different variables that affect the customer satisfaction which are reliability, professionalism, responsiveness, empathy and strategic partnership. Further, the causal relationship between customer satisfaction and audit consulting service Quality has been examined. This research was conducted empirically targeting business units the results could be summarized as follows. First, the study variables, reliability, professionalism, responsiveness, empathy. and strategic partnerships have been proved to be significant effect on customer satisfaction. Next, the strategic partnership of variables was the biggest influence on the customer satisfaction.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.219-228
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• 2020

The purpose of this research is to examines the effect of the audit offer and simultaneous tax services from auditors on the firm value of clients. To test this hypothesis, we used the samples of the auditors' tax services selected from firms listed on the securities markets of Korea. We use the methodology of regression analysis. The major findings are as follows. First, TAX_SER has a positive relationship with the firm value. The knowledge and experience resulting from the offer of audit services are applied to the process of offering tax services to enhance the professionalism of audit and tax services. Second, the analysis was performed to determine if the type of tax services from auditors and the type of listed markets make any difference in the effect of TAX_SER1 on TQ; the study has revealed that only tax adjustment has a positive effect on TQ in the type of tax services. Depending on the type of listed markets, TAX_SER1 has been found to have a differential effect on the firm value. The results show that investors might decide to invest in those firms where the auditor could increase the firm value through audit and tax services.

• Development and Reproduction
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• v.17 no.4
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• pp.477-482
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• 2013

Science in the 21st century does not consider participants' welfare, safety and human rights in clinical studies, but modern science puts economic profits in its priority. This leads to a growing concern about social responsibility and professionalism ethics of companies, sponsors and scientists. Specifically, there is no way to control conflicts of participants' welfare with economic profits, leading to simply relying on individual ethics, social responsibilities and audit. This paper helps relevant agencies and people involved understand conflict of interest. Also this study presents the guidelines as well as independence, autonomy, ethical imagination and phronesis required for scientists.

• Journal of Korean Home Economics Education Association
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• v.32 no.2
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• pp.19-42
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• 2020

The purposes of this study were to analyze the home economics(hereafter HE) curriculum in Victoria State, Australia, and to derive the implications for the HE curriculum in Korea. To accomplish the purposes, the contents of the curriculum were analyzed through the relevant web pages, and the actual conditions of the HE curriculum implementation were identified through e-mail and interviews with HE teachers and administrator. The results of this study were as follows. First, the HE curriculum for F-10 was one of the cross-curriculum resources based on the content descriptions and achievement standards of 'Design and Technologies' and 'Health and Physical Education' curriculum. Because the HE curriculum is competency-based curriculum and did not stipulate what was to be taught then, HE teachers had lots of autonomy in organizing and operating the curriculum, which led to the need for professionalism. Second, VCE subjects, both 'Food Studies' and 'Health and Human Development', which are HE elective curriculum for 11th and 12th graders, require students to take written tests produced by the VCAA. Because there are no specific details to be taught in the curriculum, the HE teacher had the need to devise and operate various classes to foster problem-solving skills, critical thinking skills, etc. Third, HE teachers had the discretion to create all the subject names, contents to deal with, and evaluations to prepare for the school curriculum, and thus were exerting their professionalism. This was due to the fact that the system was well equipped and VCE subjects were audited, even though teachers' performances were related to their individual competencies.

• Journal of Arbitration Studies
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• v.21 no.1
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• pp.87-107
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• 2011

There are two methods to resolve conflicts related to constructions which are through lawsuits and ADR (Alternative Dispute Resolution) just like any other conflicts. Along with the special characteristics pertaining to the conflicts related to constructions, the advantages that ADR is in possession of such as its cost, duration and professionalism, resolving conflicts through ADR has been considered to be more logical than any other options recently. In Korea's case at present, the resolution of conflicts regarding constructions through ADR is mostly dependent on administrative mediation or through arbitration. However, in the case of the administrative mediation, its usage rate is very low due to problems caused by problems in its running and effectiveness. In the case of arbitration, the services of the Korean Commercial Arbitration Board is comparatively used more but because of the fact that arbitration relies on a single trial system and the fact that its executive powers while having the same effectiveness as the final ruling does not get acknowledged leads to the phenomena of avoiding its usage. In addition, in relation to the selective arbitration clause, the problem of effectiveness of the arbitrative agreement is becoming a hindrance to the activation and promotion of the arbitration process. Furthermore, in the case where the ordering body is the government, the public servant involved in the case avoiding the arbitration process because of concerns of being penalized by the internal and external audit within the institution is becoming a problem as well. These problems are not only limited to conflicts regarding constructions and there needs to be actions taken to promote the activation of ADR by enacting a basic law. The more important issue at hand however is offering a resolution measure that would be the most appropriate for users and this could probably be done only through actions such as implementing the American partnering system or the dispute adjudication board system so that they can supervise the resolution of conflicts through mediation, arbitration, and assistance as well as offering consultations regarding conflicts related to constructions.

• Journal of the Society of Disaster Information
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• v.9 no.1
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• pp.50-55
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• 2013

Self-Prevention Plan Review Report and Review Standards Process Safety Management(PSM), Safety Management System(SMS), including the contents of the safety management system audit standards, notices and guidelines on the screening form and were analyzed. Were expected through the interview and screening personnel in the screening process to identify problems prior research so that it can be reflected in the. Also divided into methods such as document review and on-site implementation status of the review written Emergency Preparedness Plan depending on the item proposed. Toxic Chemicals Control Act(TCCA) Self-Prevention Plan Review Regulations. However, the substantial approval process, and do not enable the system performance lacked Self-Prevention Plan Review. Review half configuration to enhance the professionalism and efficiency of the work of this research was performed.