• Title/Summary/Keyword: External audit

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Determinants of Efficiency of Specialty Construction Companies Using DEA and Tobit Regression Models (DEA와 토빗회귀 모형을 이용한 전문건설기업 효율성 결정요인 분석)

  • Jung, Dae-Woon;Son, Young-Hoon;Kim, Kyung-Rai
    • Korean Journal of Construction Engineering and Management
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    • v.25 no.2
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    • pp.45-55
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    • 2024
  • This study analyzed the efficiency determinants of specialty construction companies by industry using the DEA model and the Tobit model. The analysis targets are 394 specialty construction companies as of 2022. As a result of analysis of efficiency determinants using 12 company characteristics as independent variables, the biggest problem for specialty construction companies was overall efficiency reduction due to rising labor costs. In addition, in a situation where construction companies' loan regulations are severe, the debt ratio was found to have a positive effect on efficiency. Company size had a different impact by industry, and the number of businesses held, credit score, and total capital turnover had an effect only on some industries. This study presents results that are an advance on existing research in that it strategically analyzes factors for improving the efficiency of specialty construction companies. However, it has limitations such as limiting the analysis to only specialty construction companies subject to external audit, insufficient number of companies subject to analysis by industry, and analyzing relative efficiency in the same category for each industry.

Fulfilling the Export Potential of Agricultural Production in the Context of Aggravating Global Food Crisis

  • Hassan Ali Al-Ababneh;Ainur Osmonova;Ilona Dumanska;Petro Matkovskyi;Andriy Kalynovskyy
    • International Journal of Computer Science & Network Security
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    • v.24 no.7
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    • pp.128-142
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    • 2024
  • Creation and implementation of export-oriented strategy is an urgent issue of economic development of any country. In an export-oriented model of economic development, exports should be a means of promoting economic growth and a tool to strengthen existing and potential competitive advantages. Agricultural production is the key factor in exports and the source of foreign exchange earnings in many countries. However, the export potential of agricultural producers may be inefficiently fulfilled due to the heterogeneity of countries in terms of economic development, trade relations and border policy. The aim of the research is to study the nature, main trends and problematic aspects of fulfilling the export potential of agricultural production in the context of aggravating food crisis. The study involved general scientific methods (induction and deduction, description, analysis, synthesis, generalization) and special (statistical method, economic analysis, descriptive statistics and interstate comparisons, graphical method). The need to ensure food security by countries around the world urges the importance of the agricultural sector as a catalyst for economic development, sources of foreign exchange earnings, investment direction, etc. The study of agricultural specialization led to the conclusion that wheat and sugar are goods with the highest export potential. It is substantiated that the countries of South America, OECD, North America and Europe have the highest level of realization of export potential of agricultural production, and African countries are import-dependent. In addition, the low export orientation of Africa and Asia due to the peculiarities of their natural and climatic conditions is established based on the assessment of export-import operations in the regional context. The internal and external export potential of each of the regions is analysed. Economic and mathematical simulation of assessing the impact of the most important factors on the wheat exports volumes was applied, which allowed predicting wheat exports volume and making sound management decisions regarding the realization of the export potential of agricultural companies. The inverse correlation between the exports volume and wheat consumption per capita, and the direct correlation between the effective size and area of land used for wheat cultivation was established through the correlation and regression analysis.

Quality Assurance Program of Electron Beams Using Thermoluminescence Dosimetry (열형광선량계를 이용한 전자선 품질보증 프로그램에 관한 연구)

  • Rah Jeong-Eun;Kim Gwe-Ya;Jeong Hee-Kyo;Shin Dong-Oh;Suh Tae-Suk
    • Progress in Medical Physics
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    • v.16 no.2
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    • pp.62-69
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    • 2005
  • The purpose of this study has been performed to investigate the possibility of external audit program using thermoluminescence dosimetry for electron beam in korea. The TLD system consists of LiF powder, type TLD-700 read with a PCL 3 reader. In order to determine a calibration coefficient of the TLD system, the reference dosimeters are irradiated to 2 Gy in a $^{60}CO$ beam at the KFDA The irradiation is performed under reference conditions is water phantom using the IAEA standard holder for TLD of electron beam. The energy correction factor is determined for LiF powder irradiated of dose to water 2 Gy in electron beams of 6, 9, 12, 16 and 20 MeV (Varian CL 2100C). The dose is determined according to the IAEA TRS-398 and by measurement with a PTW Roos type plane-parallel chamber. The TLD for each electron energy are positioned in water at reference depth. In this study, to verify of the accuracy of dose determination by the TLD system are performed through a 'blind' TLD irradiation. The results of blind test are $2.98\%,\;3.39\%\;and\;0.01\%(1\sigma)$ at 9, 16, 20 MeV, respectively. The value generally agrees within the acceptance level of $5\%$ for electron beam. The results of this study prove the possibility of the TLD quality assurance program for electron beams. It has contributed to the improvement of clinical electron dosimetry in radiotherapy centers.

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