• 한국항공운항학회지
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• 제20권3호
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• pp.35-43
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• 2012

Medium size rotorcraft consist of approximately 5,000 key components. The components must satisfy the target weight and performance requirement through optimization. Therefore a rotorcraft component has approximately 100 times higher unit cost for mass production than the equivalent of an automobile's, along with huge development cost. Configuration management consists of four main parts : configuration identification, configuration control, configuration audit, and data management. In development programme, configuration management is one of the methods to save development cost, and setting a well-structured configuration management system according to the Military Standard is an important factor in success of the programme. The paper proposes a configuration management system suitable for development of various multi-use components development and presents that the configuration management was performed successfully during dual-use component development programme using the established system.

• 유통과학연구
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• 제15권8호
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• pp.47-54
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• 2017

Purpose - According to agency theory, managers have incentives to adjust firm revenues to meet earnings expectations or delay bad news disclosure because of performance-based compensation and their reputation in the market. When the bad news accumulates, stock prices fail to reflect all available information. Thus, market prices of stocks are higher than their intrinsic value. After all, bad news crosses the tipping point, it comes out all at once. That results in stock crashes. Auditors can decrease stock crash risk by reducing agency costs through their informational role. Especially, stock price crash risk is expected to be lower for firms adopting high-quality audits. We focus on distribution and service industry to examine the relation between audit quality and stock price crash risk. Industry specialization and auditor size are used as proxies for auditor quality. Research design, data and methodology - Our sample contains distribution and service industry firms listed in KOSPI and KOSDAQ during a period of 2004-2011. We use a logistic regression to test whether auditor quality influences crash risk. Auditor quality was measured by industry specialist auditor and Big4 / non-Big4 dichotomy. Following the approach in prior researches, we use firm-specific weekly returns to measure crash risk. Firms experiencing at least one stock price crash in a specific week during year are classified as the high risk group. Results - The result of analyzing 429 companies in distribution and service industry is summarized as follows: Above all, it is shown that higher audit quality has a significant negative(-) effect on the crash risk. Crash risk is alleviated for firms audited by industry specialist auditors and Big 4 audit firms. Therefore, our results show that hypotheses are supported. Conclusions - This study is very meaningful as the first study which investigated the effects of high audit quality on stock price crash risk. We provide evidence that high-quality auditors reduce stock price crash risk. Our finding implies that the risk of extreme losses can be reduced through screening of high-quality auditors. Therefore investors and regulators may utilize our findings in their investment and rule making decisions.

• 한국항해항만학회지
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• 제48권4호
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• pp.321-326
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• 2024

본 연구는 Big4 회계법인이 해운사를 감사할 경우 이익조정을 경감시키는 역할을 하는지 검증하는 것을 목적으로 한다. 일반적으로 Big4 회계법인이 감사한 기업의 이익조정은 작고 감사품질은 높다고 알려져 있지만, 규모, 산업 등 처한 상황에 따라 다를 수도 있다. 따라서 본 연구는 Big4 회계법인의 감사가 해운사의 이익조정에 미치는 영향을 실증분석한다. Big4 회계법인은 삼일, 삼정, 안진, 한영 등 4대 회계법인이다. 이익조정의 대용치로 재량적발생액을 사용하고, Dechow et al.(1995)이 고안한 수정Jones모형과 Kothari et al.(2005)이 고안한 성과대응모형으로 재량적발생액을 측정한다. 2001년부터 2023년까지 KOSPI에 상장된 해운사를 대상으로 분석한 결과, Big4 회계법인의 감사는 해운사의 이익조정에 유의한 영향을 미치지 않는 것으로 나타났다. 일반적인 경우와 다르게 Big4 회계법인의 감사는 해운사의 이익조정을 경감시키는 역할을 하지 못한 것으로 판단된다. 본 논문은 해운업이라는 특수한 산업에서 감사인의 역할에 관해 연구해 일반적으로 알려진 바와 다른 결과를 도출했다는 점에 의의가 있다. 해운사들은 감사인을 선정할 때 Big4 회계법인의 감사품질이 항상 좋은 것만은 아니라는 점을 고려해야 할 것이다. 또한, 금융감독원 등 감독 당국은 Big4 회계법인의 감사품질에 대한 정확한 이해를 바탕으로 감리·감독에 임해야 할 것이다.

• 산업경영시스템학회지
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• 제37권2호
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• pp.43-54
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• 2014

Environmental pollution including air, land, and water has become one of the most critical issues in global interest. The damages due to environmental pollution lead to serious disasters. Nations have realized the importance of environment protection and have been starting to force organizations to implement environmental management system (EMS) as way of protecting environment. ISO 14001 requirements that are the most popular standard as EMS have been developed to support continuous improvement to environment management. It has been revised once since publication and ISO 14001 : 2004 version is currently available. Organizations globally started to acquire the certificate of EMS to observe environment related laws, accept customers' and stakeholders' request, increase market share, and fulfill implementation motives. This article examines the audit data that were collected for several years from manufacturing companies including shipbuilding, machinery, metal, automobiles, and chemical companies in southeastern Korea on the basis of ISO 14001 : 2004 requirements. The audit data were classified into minor nonconformities based on factors such as business size, business type, and EMS implementation period. We conduct hypotheses test using statistical methods in order to see if there are any significant differences based on the factors. We draw conclusions for the results of hypotheses test and address the necessities of energy, greenhouse gas, green management, and continuous improvement to enhance the efficiency of EMS implementation.

• 한국사회복지학
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• 제58권1호
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• pp.347-372
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• 2006

대학생의 음주문제는 일반성인에 비해 심각한 수준에 이르고 있음에도 불구하고 이에 대한 연구는 선진국에 비해 미약한 편이다. 본 연구의 목적은 대학생의 문제성음주의 실태와 이에 영향을 미치는 심리사회적 요인을 규명하고자 하는 것이었다. 본 연구에 사용된 샘플의 크기는 414명이며, 문제성음주의 측정은 AUDIT(알코올사용장애검사)이 사용되었다. 분석방법으로는 카이검증, t-검증, 상관분석, 위계적 회귀분석이 활용되었다. 연구결과 대학생의 음주문제는 일반성인들에 비해 매우 심각하다는 것이 실증되었으며, 성인들에 비해 폭음의 경향이 높은 것으로 나타났다. 사회인구학적요인과, 개인특성요인, 가족환경요인 학교환경요인으로 회귀식을 구성하고 위계적 회귀분석을 실시한 결과 성별, 신앙생활, 최초음주연령, 감각추구경향, 음주동기, 부모음주문제, 가족지지, 학업성적, 친구의 영향은 대학생의 문제성음주에 유의한 영향을 주는 변인으로 밝혀졌다. 이에 따라 연구자는 영향력이 있는 변인들을 중심으로 음주문제 해결에 대안 대응방안을 제언하고 추후의 과제를 부언하였다.

• 대한안전경영과학회지
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• 제13권4호
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• pp.161-169
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• 2011

International Organization for Standardization has recently published ISO 9001:2008 which is the basic requirements for a quality management system that an organization must fulfil to demonstrate its ability to consistently provide products that enhance customer satisfaction and meet applicable statutory and regulatory requirements. Not many empirical researches based on ISO 9001:2008 have been done up until now. In this article we outline transitional features for ISO 9000 quality management system (QMS) since its first publication in 1987. In order to effectively maintain ISO 9001:2008 QMS certification and continuously enhance quality management activities, we perform statistical analysis for the minor nonconformity data generated from follow-up audits for subcontractors of shipbuilding industry based on ISO 9001:2008 requirements. A Kruskal-Wallis test is used to show relationships between the minor nonconformity data and three classification criteria: the type of business, the size of business, and the number of follow-up audits.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.851-861
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• 2021

The main objective of this study is to examine the government ownership effect on the United Arab Emirates (UAE) firm's corporate social responsibility (CSR). Government ownership is assumed to affect the CSR either directly or indirectly. That is by moderating the association between corporate governance and CSR. Publicly listed companies on the UAE capital markets (Abu Dhabi and Dubai) from 2010-2013 constituted the study sample. Panel data regression analyses and random effect model is used to examine the effects of board size, board independence, and audit committee characteristics on CSR. Government ownership is used as a moderator variable. The result showed that the existence of government ownership has a moderator effect on the association between corporate governance mechanisms and the CSR. Precisely, the research revealed that the audit committee characteristics become more effective in improving the firm's CSR when the government owns shares in the organization. The main contribution of this study is to examine how firm ownership structure influences good corporate governance and CSR in the UAE. The study contributes to the CSR literature by merging between the existence of governmental ownership and the power to enforce the implementation of corporate governance in an emerging country.

• 한국의학물리학회지:의학물리
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• 제32권4호
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• pp.122-129
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• 2021

Purpose: This study aimed to design a multipurpose dose verification phantom for external audits to secure safe and optimal radiation therapy. Methods: In this study, we used International Atomic Energy Agency (IAEA) LiF powder thermoluminescence dosimeter (TLD), which is generally used in the therapeutic radiation dose assurance project. The newly designed multipurpose phantom (MPP) consists of a container filled with water, a TLD holder, and two water-pressing covers. The size of the phantom was designed to be sufficient (30×30×30 cm³). The water container was filled with water and pressed with the cover for normal incidence to be fixed. The surface of the MPP was devised to maintain the same distance from the source at all times, even in the case of oblique incidence regardless of the water level. The MPP was irradiated with 6, 10, and 15 MV photon beams from Varian Linear Accelerator and measured by a 1.25 cm³ ionization chamber to get the correction factors. Monte Carlo (MC) simulation was also used to compare the measurements. Results: The result obtained by MC had a relatively high uncertainty of 1% at the dosimetry point, but it showed a correction factor value of 1.3% at the 5 cm point. The energy dependence was large at 6 MV and small at 15 MV. Various dosimetric parameters for external audits can be performed within an hour. Conclusions: The results allow an objective comparison of the quality assurance (QA) of individual hospitals. Therefore, this can be employed for external audits or QA systems in radiation therapy institutions.

• 아태비즈니스연구
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• 제12권3호
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• pp.193-212
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• 2021

Purpose - This study investigates the effect of auditor change on client firm's accounting (financial statement) comparability. Design/methodology/approach - The comparability of accounting information is measured by the difference in accruals between the two firms. Additionally, the study uses earnings-stock return relationship as another proxy of accounting comparability. In particular, the paper examines whether there is a systematic difference between initial audit years and the other years with respect to the client firm's accounting comparability. Moreover, current study tests how changes in auditor size or industry expertise before and after the switch of auditors affect the accounting comparability. Findings - The results show that the level of accounting comparability is lower in the year of auditor change than in the other years. Furthermore, this lower level of comparability is derived by the observations that switch their auditors from non-Big4 to non-Big4 or from non-specialist to non-specialist. These results are consistent when accounting comparability is measured by different proxies. Research implications or Originality - The findings of this study provide important policy implications for the regulations related with auditor selection.

• 한국융합학회논문지
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• 제9권1호
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• pp.1-8
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• 2018

본 연구는 기업의 사회적 책임과 감사인 규모가 기업의 신용등급에 어떠한 영향을 미치는지를 실증적으로 분석하였다. 본 연구는 관심변수를 기준으로 2005년부터 2011년까지 경실련 경제정의연구소가 경제정의기업으로 선정한 기업을 대상으로 최종표본 159개 기업/연 자료를 분석하였다. 분석결과는 다음과 같다. 첫째, CSR 항목 중 건전성과 기업의 사회적 책임활동 총점이 높을수록 기업신용등급은 유의하게 높게 나타났다. 이러한 결과는 신용평가기관이 기업의 사회적 책임활동을 긍정적으로 평가하여 신용등급에 반영한다는 것을 의미한다. 그러나 환경보호만족도와 기업신용등급 간에는 반대의 결과가 나타났다. 둘째, CSR 활동 중 공정성과 경제발전기여도가 높고 대형감사인이 감사할수록 기업신용등급은 유의하게 높게 나타났다. 반면, 건전성이 높고 대형감사인이 감사할수록 기업신용등급은 낮게 나타나 신용평가기관이 신용등급을 평가함에 있어 CSR 활동 간에 차별적인 반응이 있는 것으로 파악된다.