• The Journal of Asian Finance, Economics and Business
• /
• 제7권11호
• /
• pp.169-176
• /
• 2020

Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping, prior opinion, audit quality, and financial condition on going concern opinion. Research sample consists of 80 listed manufacturing companies on the Indonesian Stock Exchange surveyed between 2013 and 2017. Analysis data uses logistic regression. Based on the result, prior opinion affects going concern opinion, while opinion shopping, audit quality, and financial condition have no effect on going concern opinion. The significant effect of prior opinion on going concern opinion indicates that auditors consider the evaluation of the previous condition of companies' concern problematic since going concern is hard to be solved in a short-term period. This research provides recommendations for companies to increase their business ability so going concern problem can be avoided. This research also suggests to auditors to consider prior opinion to issue current opinion since previous companies' condition can be used as a general picture to initiate the auditing process.

• 유통과학연구
• /
• 제11권3호
• /
• pp.5-11
• /
• 2013

Purpose - Going concern is one of fundamental concepts in accounting and auditing and sometimes the assessment of a company's going concern status that is a tough process. Various going concern prediction models' based on statistical and data mining methods help auditors and stakeholders suggested in the previous literature. Research design - This paper employs a data mining approach to prediction of going concern status of Iranian firms listed in Tehran Stock Exchange using Particle Swarm Optimization. To reach this goal, at the first step, we used the stepwise discriminant analysis it is selected the final variables from among of 42 variables and in the second stage; we applied a grid-search technique using 10-fold cross-validation to find out the optimal model. Results - The empirical tests show that the particle swarm optimization (PSO) model reached 99.92% and 99.28% accuracy rates for training and holdout data. Conclusions - The authors conclude that PSO model is applicable for prediction going concern of Iranian listed companies.

• 기술혁신학회지
• /
• 제8권3호
• /
• pp.1175-1198
• /
• 2005

The objective of the study is to verify the relationship between technology valuation indexes and corporate's performance in ventures by business operating periods. The result of the study is expected to be useful in loan evaluation, investment decision, internal management decision making and business improvement. The results of study is as follows. First, in early stage ventures, we find that three major valuation index(technology feasibility, economic efficiency, productivity) are significant ex-ante variables which are discriminating between firms' going concern and firms' failure. Second, in growth stage ventures, we find that three major valuation index(business feasibility, general marketability, technology marketability) are significant ex-ante variables which are discriminating between firms' going concern and firms' failure. Third, in early stage ventures, we find that at least thirty-eight minor valuation index elements are significant ex-ante variables which are discriminating between firms' going concern and firms' failure and in growth stage ventures, thirty-one minor valuation index elements are significant in various analysis' results.

• 디지털융복합연구
• /
• 제11권5호
• /
• pp.211-223
• /
• 2013

오늘날 급변하는 경영환경 속에서 미래에 대한 불확실성이 증대됨에 따라 기업이 시장 환경에 대응하고 함께 번영하여 '계속적 기업(Going concern)'으로 살아남기 위해서 '핵심가치'가 부각되고 있다. 기업의 핵심 가치는 '조직의 미션이나 비전을 성취하는데 도움을 줄 수 있는 행동 방식에 대한 것으로 핵심가치가 대두되게 된 배경은 "윤리점검"과 "사업적 목표 달성"이다. 이러한 핵심가치는 기업이념 속에서 쉽게 찾아 볼 수 있다. 기업이념이란 회사를 어떤 목적에서 또 어떤 방식으로 경영해 나갈 것인가에 대한 기본적 생각, 사상을 표현한 것으로 경영자가 스스로 기업 경영에 대해 사회적으로 공표한 견해로 최근 많은 국내 글로벌 기업들이 핵심가치에 기반을 둔 기업이념을 선포하였다 이에 국내 대기업인 L- 그룹의 사례인 L- Way를 통해 핵심가치가 기업이 지속가능한 경영에 미치는 역할과 중요성에 대해 알아보기 위한 연구이다.

• 기술혁신학회지
• /
• 제8권1호
• /
• pp.277-295
• /
• 2005

The objective of the study is to verify the discriminatory power of valuation indexes in predicting IT small and medium sized manufacturing firms' going concern or firms' failure. The result of the study is expected to be useful in loan evaluation, investment decision, internal management decision making and business improvement. The results of study is as follows. First, we find that at least six valuation index elements are significant ex-ante variable which are discriminating between firms' going concern and firms' failure in IT small and medium sized manufacturing firms in various analysis' results. Second, these index elements are composed of 2 indexes-the ability of technology R&D, the efficient strategy of market penetration and six index elements explain 46% of the total variance. This explainable power of these indexed is similar to that of the existing 16 index elements. Finally, we find that the most important success factor of IT small and medium sized manufacturing firms are the ability of technology R&D and the efficient strategy of market penetration.

• 한국실내디자인학회논문집
• /
• 제40호
• /
• pp.3-9
• /
• 2003

Today the social concern about Interior Design gradually requires wide comprehension. Also according to demanders' requirement. Colleges cope with speed. Interior Design made by experts for the function and purpose in the conception of decoration. Therefore, Colleges are responsible to educate for more capable professional designers. But management is the first concern for Interior Design Company students are going to work at. Interior Design has not the important state yet in Korea, it is hard to manage the company with only design works on the table. As architectural design side must get some admission, design is apart from construction. but they are worked together in Interior Design. Also, as the architectural design with process detail drawings, interior design is required the detail design for construction. But it is the facts that the college is interested in and concentrated on rather education for design and space plan than intensive education for construction because of the restricted environment of practice room. I propose component and practical use of nude construction department to understand detailed design.

• 한국실내디자인학회:학술대회논문집
• /
• 한국실내디자인학회 2001년도 춘계학술발표대회 논문집
• /
• pp.133-139
• /
• 2001

Today the social concern about Interior Design gradually requires wide comprehension. Also according to demanders' requirement. Universities cope with speed. Interior Design made by experts for the function and purpose in the conception of decoration. Therefore, Universities we responsible to educate for more capable professional designers. But management is the first concern for Interior Design Company students are going to work at. Interior Design has not the important state yet in Korea, it is hard to manage the company with design alone. As architecture must get admittion, design is apart from construction. but they are worked together in Interior Design. It is true that all the work of construction is Capenters' or technical engineers' work except space design. Of course students are interested in just design not in construction. Students majoring in design need wide understanding of construction not a concept design. but detailed design for construction and proper valuation ability to manage company. I propose component and practical use of nude construction department to understand detailed design.

• 경영과정보연구
• /
• 제33권1호
• /
• pp.173-190
• /
• 2014

COSO(2013)보고서에 따르면 내부통제제도는 운영목적과 보고목적 및 준수목적, 세 가지 각 측면에서 기업의 목적을 달성에 대한 합리적인 확신을 제공하기 위해 설계된 절차이다. 내부회계관리제도는 이러한 세가지 통제목적 중 보고목적에 초점을 두고 있으며 자산보호 및 부정방지 프로그램을 포함한다. 따라서 취약한 내부회계관리제도를 가진 기업은 자산의 유용이나 횡령과 같은 부정이 발생할 가능성이 증가할 뿐만 아니라 부정이나 오류가 포함된 회계정보를 산출함으로써 경영자의 의사결정을 오도할 가능성이 증가하므로 기업가치에 악영향을 미칠 수 있다. 이와 관련하여 본 연구는 내부회계관리제도가 기업실패 가능성에 영향을 분석하였다. 내부회계관리제도의 특성은 내부회계관리제도의 중요한 취약점 존재여부와 운영인력 특성으로 측정하고 기업실패 가능성은 감사보고서에 기재된 계속기업불확실성으로 정의하였다. 분석결과, 기업실패 가능성은 내부회계관리제도의 취약점 존재여부와 양(+)의 관련성을 발견하였고 내부회계관리제도 운영인력의 경력및 공인회계사 자격여부와는 음(-)의 관련성을 발견하였다.

• 정보교육학회논문지
• /
• 제20권4호
• /
• pp.387-400
• /
• 2016

본 연구는 소프트웨어(SW) 교육이 초중등 교육 교과과정에 독립된 교과로서 도입되는 교육혁신의 실행을 앞두고, 이에 대한 한국 교사들의 인식 수준 및 관심이 무엇인지 파악하기 위한 연구이다. 본 연구에서는 George 외 (2006)의 관심단계 설문도구(Stages of Concern Questionnaire)를 사용하여 SW 교육 연수에 참가한 교사 92명을 대상으로 연구 조사를 진행한 결과, 현재 교사들은 0-무관심과 1-정보적 단계에서 높은 관심 강도를, 그리고 4-결과적 단계에서 가장 낮은 관심 강도를 보여, 비사용자의 일반적인 특성을 보이고 있었다. 교사들의 변인에 따른 관심단계의 패턴에는 차이가 있었는데 남교사들은 여교사들에 비해 4, 5, 6단계에 관심 강도가 높았다. 또한, SW연수를 받은 그룹, SW 소양능력이 높은 그룹, SW교육 경험이 많은 세 그룹은 그렇지 않은 그룹에 비해 4-결과적, 5-협동적, 그리고 6-재조명 단계에서 높은 관심 강도를 보였다. 본 연구의 결과는 1) 현재 교사들의 SW 교육에 대한 관심은 주로 SW 교육이 무엇인지 알고 싶어 하는 정보적 단계에 있으나 2) 교사들의 관심 단계는 변인에 따라 달라지며 서로 다른 관심 단계 패턴을 보이고 3) SW 교육 경험이 많아질수록, 연수 경험이 있을수록, SW 소양 능력이 높을수록 교사들의 관심단계는 개인적 영역에서 SW 교육이 가져올 영향에 대한 영역으로 점차 이동하는 패턴을 보이는 것으로 나타났다. 본 연구의 결과는 SW교육의 정식도입에 앞서, 교사들의 관심단계를 확인 하고 각기 다른 단계에 있는 교사의 요구를 파악하여 그에 따른 문제점을 해결해 줄 수 있는 교사 교육 및 교육 정책적 지원을 제공하는 것이 SW 교육 혁신의 원활한 도입 및 실행을 위해 중요한 과제임을 시사하고 있다.

• 한국주거학회:학술대회논문집
• /
• 한국주거학회 2009년도 추계학술발표대회 논문집
• /
• pp.245-250
• /
• 2009

A variety of change in modern society has affected a family structure. In addition birth rate is getting lower and nuclear family type is getting common, influence of children has highly increased. According to this phenomenon, needs and concern about education and culture for children increase sharply. Children cultural complex can be learning field, which helps children not only to rediscover the world by themselves but also to have various and abundant experience. The purpose of this study is going to extract a planning factor of the children cultural complex through case studies of korean and oversea project for adaptable children cultural complex. In addition, this study tries to analyze the features of the children cultural complex in korean and oversea. Consequently, The analysis result is to be introduced party room to children cultural complex, used the PVC tile and carpet tile for safety of children and variety, and executed program relevant to nature.