• 제목/요약/키워드: External Quality Assessment

검색결과 77건 처리시간 0.024초

The Limitations of Risk-based Auditing using Fuzzy Methods

  • Mohammadi, Shaban
    • 산경연구논집
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    • 제6권1호
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    • pp.37-40
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    • 2015
  • Purpose - Investors, creditors, governments, and others make decisions using reasonable information provided by others. In many cases, the users of this information have goals and objectives conflicting with those of the information's producers, indicating the need for external auditors. Research design, data, and methodology - Competition in auditing has noticeably intensified globally, especially in developed countries. This means that auditors are striving to increase the efficiency of their methods. In recent years, risk-based auditing has become prominent among these efforts. In risk-assessment auditing, the auditor may directly affect the effectiveness and efficiency of the audit. Results - As a central framework, the risk assessment process improves audit quality and effectiveness such that the audit will lead to necessary changes. Previous studies have shown that risk assessment affects the nature, timing, and content of audit procedures. Conclusions - In the planning stage of an audit, audit risk assessment may identify any inappropriate or inefficient distribution of resources or determine whether the results of an audit will be ineffective or incorrect. Thus, assessing audit risk is a critical task.

해양경찰의 총체적 품질경영제 도입가능성평가 (A Feasibility Assessment on Adopting Total Quality Management in Korea Maritime Police Agency)

  • 이상집;배동현
    • 해양환경안전학회지
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    • 제7권2호
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    • pp.89-103
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    • 2001
  • Korea Maritime Police Agency(KMPA) has been pressed by some environmental factors. The changes in the international maritime legal system, such as the entry into force of the UNCLOS in 1994 and the promulgation of the Korea 200-mile EEZ, have radically expanded the mission of the KMPA. In addition, there is, among other nations, no such large size maritime agency, equivalent to the KMPA, except in the cases of USA, Canada, and Japan. And what is more, critics outside the KMPA, including some other government agencies and stakeholders may propose to dismantle the KMPA. In this paper, the author highlights the internal and external issues facing KMPL, and he urges KMPA to change the organizational culture for maintaining its identity and characteristics by adopting the Total Quality Management. And he tries to assess the adoption of TQM on KMPA, by using the Feasibility Assessment Technique.

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KINEMATIC GPS POSITIONING WITH NETWORK-DERIVED IONOSPHERIC DELAYS

  • Hong, Chang-Ki;Grejner-Brzezinska, Dorota A.;Won, Joong-Sun
    • 대한원격탐사학회:학술대회논문집
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    • 대한원격탐사학회 2007년도 Proceedings of ISRS 2007
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    • pp.386-389
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    • 2007
  • Currently, fast and accurate long baseline positioning in kinematic mode is a challenging topic, but positional accuracy can be improved with the help of the network-derived external ionospheric corrections. To provide not only ionospheric corrections, but also their variances, satellite-by-satellite interpolation for the ionospheric delays is performed using the least-squares collocation (LSC) method. Satellite-by-satellite interpolation has the advantage in that the vertical projection used in single-layer ionospheric model is not required. Also, more reliable user positioning and the corresponding accuracy assessment can be obtained by providing not only external ionospheric corrections but also their variances. The rover positioning with and without the external ionospheric delays in both rapid-static and kinematic mode was performed and analyzed. The numerical results indicate that the improvement in the positioning quality is achieved using the proposed method. With the TAMDEF network in Antarctica, 18 % improvement in mean time-to-fix in kinematic mode was achieved.

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An Empirical Study about Assessment of the JIT System: on korean semi-production firm

  • Lee, Eung-Kweon
    • 통상정보연구
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    • 제7권2호
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    • pp.75-94
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    • 2005
  • This study is focused on evaluating the computer-integrated just-in-time (CI-JIT) production system of a semi-conductor manufacturing firm in Korea. Approaching the mid-1980s, the emphasis was on low price, low-cost operations, and quality, especially in USA. American companies have shifted output to low-wage countries like the Philippines, Korea, Japan, Malaysia and allied countries that can make quality products at low prices. Korea and other Asian countries forego short-term profits to gain a solid foothold in a product market, recognizing that larger market share leads to lower cost and higher profit in the long run. They bring manufacturers and suppliers together to improve material management and operation management, using project teams that investigate topics, such as Just-In-Time(JIT)manufacturing, among others. The "Kanban" word means "card" in Japanese, and is used to indicate the desired final delivery schedule. The operation for a particular item produced is scheduled for a specific time. The same process is extended to the external suppliers. More recently, the cards are gradually being replaced by electronic procedures that follow the same concept. Its capacity must be capable of handling the various transactions required by the JIT coverage as well as some allowances for expanded applications.

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Selecting Improvement Projects that Add Value to Customers

  • Setijono, Djoko;Dahlgaard, Jens J.
    • International Journal of Quality Innovation
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    • 제8권1호
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    • pp.15-26
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    • 2007
  • This paper presents a methodology to nominate and select improvement projects that are perceived as adding value to customers (both internal and external). The structure of the methodology can be explained in three "stages." First, the methodology suggests a new way of categorizing improvement opportunities, i.e. reactive-proactive, to "upgrade" the little Q-big Q categorisation. Then, it develops a roadmap that links performance indicators and improvement projects for both reactive and proactive improvements. Finally, it suggests an algorithm to select the improvement project, where the assessment of to what extent the nominated improvement projects add value to customers relies on the comparison between Overall Perceived Benefits (OPB) and Overall Perceived Efforts (OPE). The improvement project perceived as having the largest impact on adding value to customers receives the highest priority.

정보기술수용모형(TAM) 관점에서 본 웹사이트 가치에 관한 연구 (A Study on the Value of Web Sites: With a Modified Technology Acceptance Model)

  • 이경아;이주헌
    • 경영정보학연구
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    • 제3권1호
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    • pp.19-30
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    • 2001
  • With the e-business paradigm emerging, the website became a critical resource for most corporations. However, the amount of value creation through internet is still in question. This paper shows the result of an exploratory study on website assessment, following the tradition of Technology Acceptance Model (TAM). We viewed the intended usage as the value of the website and added such factors as playfulness, commitment, system quality, and information security as external variables of the model. Website types, visiting purposes, and the user system quality were included as moderators. The website value could differ depending on website types, purposes of the use and system quality. In the case of internet shopping malls, playfulness, compatibility, website quality were identified as key influencers, while for stock trading users, however, commitment and security factors are more important. In terms of user purposes, information search requires both the compatibility and the website quality. Also the website quality was strongly affected by the user system quality. In other words, any investment of upgrading the website system quality can be meaningless unless the user system quality is improved as well. For each variable considered, empirical results are discussed and practical implications are provided.

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상수도 금속관의 외면과 내면 부식속도 평가에 관한 연구 (Assessment of External and Internal Corrosion Growth Rate for Metallic Water Pipes)

  • 배철호;김주환;김정현;홍성호
    • 한국지반환경공학회 논문집
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    • 제9권1호
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    • pp.17-25
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    • 2008
  • 본 연구에서는 상수도 금속관의 관 내 외면 부식상태를 평가하고, 내 외면 부식깊이(속도)와 매설년수의 관계를 통하여 내 외면 공식성장속도, 그리고 국내의 토양특성 인자들이 관 외면부식에 미치는 영향을 평가하여 관 외면의 노후상태를 예측할 수 있는 부식속도 모델을 제안하였다. 수집된 관체의 외면 부식깊이는 평균적으로 1.38 mm, 내면은 2.13 mm이었고, 이는 수질 등 내면부식영향 인자가 토양 등 외면부식영향 인자보다 부식에 미치는 영향이 크기 때문이며, 평균 공식성장 속도도 내면이 외면보다 두 배정도 빠른 것으로 나타났다. 외면부식에 영향을 주는 각 토양과 외면부식속도와의 상관성은 높지 않았으나, 모든 토양항목을 포함하여 회귀분석을 통하여 수립된 외면부식속도 예측모델은 기존 모델과 비교하여 더 높은 상관성을 보였다.

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제주도 지역의 각종 영향평가제도들의 출현 원인과 영향에 대한 연구 (The Study on the Cause and the Impact of the Development of a Decision Making Systems Like EIA in Cheju Island)

  • 정용;양만식;김용범
    • 환경영향평가
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    • 제6권1호
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    • pp.121-133
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    • 1997
  • EIA should be regarded as an aid to improve the decision making processes because it seeks public opinion and external knowledge in order to ensure the maximum degree of fairness and balance in the final decision as much as possible. According to the above benefits, various decision making systems containing EIA concepts were developed in the area of ground water, traffic, disaster or accident and environment in Cheju Island. But because the development of various decision making systems can be the cause of new impact, it was studied the cause and impact of their development. The major reasons for developing the various decision making system like EIA are the lack of the consideration for the impact of project when it is selected project fulfilling EIA and the increase of the effort for the improvement in the professional quality for one subject without the comprehensive assessment among the subject related to environmental impacts. And the development of the various decision making systems like EIA has caused the several impacts like cost elavoration, the relay of project period, etc. Therefore, after it is improved the problems of present EIA on the comprehensive assessment, the various decision making systems like EIA should be integrated in EIA decision making system.

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ConsExpo 모델을 이용한 구강건강행위에 따른 불소노출평가 (Assessment of Fluoride Exposure by Oral Health Behaviors using the ConsExpo Model)

  • 오나래;정미애
    • 한국콘텐츠학회논문지
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    • 제17권7호
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    • pp.498-504
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    • 2017
  • 치아를 칫솔질하거나 치약을 사용하는 것과 같은 구강 건강 행위는 구강 건강을 개선하며, 따라서 삶의 질을 향상시키는 중요한 부분이다. 그러나 화학 물질에 대한 연구도 필요한 실정이다. 따라서 본 연구는 구강 건강 행위로 인해 야기되어지는 불소 노출에 미치는 요인을 조사하여 정확한 구강 건강 지침을 제공하고자 한다. ConsExpo 5.0 모델에서 불소 화합물의 경구 노출을 적용한 결과, 일일 불소 인체노출량 추정은 성인남성의 모델 결과 oral external dose는 0.000196 mg/kg, oral acute(internal) dose는 0.000196 mg/kg, oral chronic(internal)dose는 0.000465 mg/kg/day로 추정되었다. 성인여성은 연구결과 oral external dose는 $4.1{\times}10^{-6}mg/kg$, oral acute(internal) dose $4.1{\times}10^{-6}mg/kg$, oral chronic(internal) dose $9.99{\times}10^{-6}mg/kg/day$로 추정되었다.