• 품질경영학회지
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• 제46권1호
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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.

• 한국IT서비스학회지
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• 제9권4호
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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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• 제7권7호
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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.

• 한국발생생물학회지:발생과생식
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• 제17권4호
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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.

• 한국가정과교육학회지
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• 제32권2호
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• pp.19-42
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• 2020

본 연구의 목적은 호주 빅토리아주 가정과교육과정을 분석하고 우리나라 가정과교육과정에 주는 시사점을 도출하는 데 있다. 이를 위해 관련 웹페이지를 통해 교육과정 내용을 분석하였고, 가정과교육과정 담당자, 가정과교사들과 이메일과 면담을 통하여 가정과교육과정 편성과 운영 실제를 파악하였으며 그 연구결과는 다음과 같다. 첫째, 공통필수 교육과정(F-10)에서는 '디자인과 기술', '건강과 체육' 교육과정의 내용 진술과 성취기준을 바탕으로 하는 통합교육과정으로 운영되고 있다. 이에 따라 교육과정에 가르쳐야 할 내용이 규정되어 있지 않고 역량 중심으로 교육과정이 편성되었기 때문에 교사의 교육과정 편성 및 운영에 재량권 및 자율권이 크다 보니 전문성이 담보되어야 한다는 점을 도출하였다. 둘째, 선택중심 가정과교육과정(11-12)에 속한 VCE 과목은 '식생활'과 '건강과 인간발달'이며, 학생들이 이 과목을 선택하게 되면 대학진학을 위해 지필평가를 치러야 한다. 지필평가 문항은 교육과정에 있는 역량중심 '산출평가'에 근거하여 출제되고, 구체적인 내용이 규정되지 않기 때문에 학교 교사는 학생들에게 문제해결능력, 비판적 사고능력 등을 함양하기 위한 다양한 수업을 고안하여 운영해야 한다는 점을 도출하였다. 셋째, 가정과교사는 학교교육과정 편성을 위해 과목명, 다룰 내용, 평가 내용을 모두 창조할 있는 재량권이 있으며 이에 따른 전문성을 발휘하고 있었다. 이는 교사 개인의 능력도 관련되지만 무엇보다 주 교육과정평가원 웹페이지의 상세한 예시 탑재, VCE 과목의 검증과정 등 시스템이 잘 갖추어져 있다는 점에 기인한다고 생각된다.

• 한국중재학회지:중재연구
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• 제21권1호
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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.

• 한국재난정보학회 논문집
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• 제9권1호
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• pp.50-55
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• 2013

자체방제계획서 검토기준과 검토서는 공정안전보고서, 안전성향상계획서 등 안전관리제도의 심사내용과 기준, 심사양식에 관한 고시 및 지침을 분석하였다. 심사 담당인력과의 인터뷰를 통해 심사과정에서 예상되는 문제점을 사전 파악하여 연구에 반영될 수 있도록 하였다. 또한 자체방제계획서 작성항목에 따라 서류검토 및 현장이행실태 등의 검토방법으로 나누어 제안하였다. 자체방제계획서 검토는 유해화학물질관리법에 규정되어 있으나, 실질적인 승인절차가 없어 성과가 미흡했던 "자체방제계획서 검토제도"를 활성화 시키고, 검토반 구성을 통한 업무의 전문성과 효율성을 제고하고자 본 연구를 수행하였다.