• 제목/요약/키워드: Planning Characteristic

검색결과 583건 처리시간 0.026초

Risk of Material Misstatement in the Stage of Audit Planning: Empirical Evidence from Vietnamese Listed Enterprises

  • NGUYEN, Hoan;NGO, Thi Kieu Trang;LE, Thi Tam
    • The Journal of Asian Finance, Economics and Business
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    • 제7권3호
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    • pp.137-148
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    • 2020
  • The purpose of this study is to investigate factors influencing risk assessment of material misstatement in Vietnamese enterprises listed on stock market. Expert interview method was conducted to discover the scales for three variables including information system, trademark, and risk assessment of material misstatement. Survey method was used to examine the impacts of eight factors on risk assessment of material misstatement. Data is collected from 317 auditors who have excellent experience in auditing financial statements of companies listed on stock market. Then, data is processed by descriptive statistics, reliability analysis, factor extracted analysis, correlative regression analysis, and analysis variance of residual change. The research findings showed that business characteristic, stakeholder pressure, and economic environment have positive relationships with risk assessment of material misstatement. Three variables including operation control and monitor, control environment, and information system negatively affect to risk assessment. Specially, business characteristic and information system, which are elements in internal control, have strongest impact on risk assessment. One the other hand, assessment of internal control plays an important role not only in the audit plan stage but also throughout the stages of the audit implementation and ending. Therefore, appropriate solutions are proposed to carry out all audit stages.

주거 내 PC 사용공간의 특성 및 사용자 의식에 관한 조사연구 (A Study on the Characteristics of PC Use Space and Users' Consciousness at Residences)

  • 정별아;김봉애
    • 한국주거학회논문집
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    • 제17권5호
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    • pp.55-65
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    • 2006
  • The objective of this study is to provide new direction on house design in consideration of the PC users' life pattern. This study found that PC use present conditions at home, demand for PC using space, and requirements for PC using area were analyzed. A survey was taken by 1108 residences, and the SPSS win.10 was applied for analysis. The survey was conducted to see the computer usage at home, demand and satisfaction for the PC using space. The results of this study were as follows; forty-seven percent of respondents said they used the PC in son's and daughter's room while 36.8% answered living room. It reflects that the whole family want to use the PC in the same area, or for their children's convenience. Users' consciousness was analyzed four factor, which were 'physical inconvenience:'satisfactions in PC position', 'inconvenience caused by narrowness', 'notion of privacy'. PC users' consciousness had significant differences in the satisfaction by PC users' characteristic and housing characteristic. It was to be classified that the PC use space into several pattern according to furniture arrangement, and channel pattern had the highest satisfaction among those pattern. Through this study, it is expected that new housing designs need to be made to reflect lese requirements into interior design and house plan for PC user's needs.

건축 계획적 활용을 위한 흙건축 특성분석 (Earth Building Characteristic Analysis to Utilize in Architecture Plan)

  • 이장혁;황혜주;김정규
    • KIEAE Journal
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    • 제7권4호
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    • pp.3-8
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    • 2007
  • This study is aimed to apply basic data to planning earth building through analyzing characteristics of earth building. For doing it, we investigated a research paper in advanced countries(New zealand, Australia, etc.) that has been used for earth building standards for a long time, and then we corrected inadequate standards that would apply our earth building environment. As a result, we can devide earth characteristics into three parts that are materials, plan, and maintenance and repair. First, as material selection is very important factor, a general plan is possible to change in accordance with what material is selected. These methods that made mud brick, pressed earth block, rammed earth, cob have been well used during the current 30 years in earth building. Second, the plan is composed of site select and architecture plan. In architecture plan, we should consider from foundation to eaves protection, and in site selection, consider sides of the environment and the social. Third, we should always check a periodical inspection through watchful observation because earth buildings need more time and efforts in maintaining and repairing than others.

산 피에트로 교회의 광장계획에 관한 연구 (A Study on the Piazza Plan of Basilica S. Pietro)

  • 김석만
    • 건축역사연구
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    • 제14권1호
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    • pp.7-19
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    • 2005
  • The purpose of this paper is the study on the piazza plan of basilica S. Pietro. The results of study are as follows: 1. The piazza of the basilica S. Pietro was planned in relation to building-piazza-symbol of interior piazza-street as city planning characteristic of Baroque and architectural characteristic of elliptical piazza form. 2. The function of piazza of basilica S. Pietro was planned for religious meeting of a grand scale than a piazza for the common run of people. 3. In general, the disposition, ground, elevation and section plan of the piazza of basilica S. Pietro was planned by principle of spatial and formal composition, according to axis, symmetry, proportion, division and contrast. 4. The location, scale, shape of piazza for disposition and ground plan of the piazza of basilica S. Pietro was basically decided by not only elements of Basilica building, Vatican Palace, Street and Walls of surroundings with axis of the Basilica building, but Fountain and Obelisk as existing constituent elements. 5. The elevation of the piazza of basilica S. Pietro was composed of boundary that was enclosed from wall of trapezoid piazza and gallery of elliptical piazza with equal height as symmetry. And the section plan was planned to approach into the Basilica through slope and stairs of gentle angle, utilizing of existing land form.

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아파트 입지특성별 분양전략과 주택선택행동 특성에 관한 연구 (A Study on the Characteristics of Apartment Housing Sales Information and Housing Choice Behavior according to Housing Location in Pusan)

  • 조성희;김윤경
    • 한국주거학회논문집
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    • 제9권3호
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    • pp.33-46
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    • 1998
  • This study attempts to find out the characteristic of apartment housing sales information and housing choice behavior according to housing location. For this purpose, the apartment housing sales information in newspaper advertising was investigated and analyzed by advertising appeals to clarify the phenomenon of apartment housing sales and the components of home environmental quality according to housing location in Pusan. Then the field survey has been carried out based on 176 households living in Pusan. The major findings are as follows: 1) The components of home environment through AAs were divided into three categories of appeals: residential area, site area and dwelling unit area. 2) Apartment housing developments were differentiated according to period of development and occupancy scales according to housing location. 3) The results of field survey showed users' housing location. 4) The characteristics of apartment housing sales information according to housing location were revealed those characteristic were concentrated on the category of residential area than site area or dwelling unit area. But in housing choice behavior, the characteristics of housing location appeared in all categories of home environment. Therefore, for better apartment housing development and planning, the characteristics of housing location need to be considered more actively.

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한국적 요소를 활용만 아트마케팅 현황 고찰 (A Study of Art Marketing Using Korean Features)

  • 홍정영;박은경
    • 복식
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    • 제59권7호
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    • pp.140-153
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    • 2009
  • In the 21st century called an age of culture and art beyond the information and technology, many companies are developing various art marketings. Cases of the art marketing especially utilizing Korean features among art marketings are being increased recently. It is creating new values as a characteristic based on the cultures value of Korea. This thesis examined cooperative product development focusing on collaborative trends between designers, artists and companies through research on product and art marketing using Korean features. Additionally, by studying features of culture promotional event including exhibition and contest sponsorship, advertisement and packaging and the meaning of futures art marketing were discussed. Though, to date, academic researches have not been thoroughgoing enough in this field, it is considered that cultural product commercializing cultural particularity can strengthen the national image with acknowledgement of the global value as the art marketing using Korean features can contribute to improve recognition and the national image. Based upon this study, the value of Korean features on which custom culture of Korea dwells will be able to give a help to the designer and artist for progressing collaboration with companies as well as the companies for introducing new cultural characteristic to marketing, in the future-proof point of view. Additionally, it will be able to help the government planning the policy for intensifying the national image as a reference.

칼코게나이드계 비구면 성형렌즈의 기초설계 및 구조적, 광학적 글래스 특성 연구 (Basic Design and Structural and Optical Glass Characteristic Study of Chalcogenide Aspheric Lens)

  • 고준빈;김정호;변동해
    • 한국정밀공학회지
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    • 제27권5호
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    • pp.69-74
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    • 2010
  • An increasing interest towards the investigations of chalcogenide glasses has been observed in the past years. This interest is due to their specific properties, as well as to the possibilities for their application in different fields of science. The optical devices, working on the basis of photoinduced phase transition between amorphous and crystalline state in the chalcogenide glasses, are a perspective for the micro- and nano-electronics. Here we were analysis basic physical properties for Ge-As-Se and As-Se chalcogenide glasses samples for characteristic for a planning of chalcogenide aspheric lens. From differential DTA/TG results, activation energies of the crystallizations of $Ge_{10}As_{40}Se_{50}$ and $As_{40}Se_{60}$ were approximately 3.6 eV and 3.3 eV, respectively.

미술관 단위전시실의 경로선택 유형과 관람행동 특성에 관한 고찰 (A Study on Characteristic of Visitor's Behavior and Circulation Path Type in Art Museum Exhibition Space)

  • 최준혁
    • 한국실내디자인학회논문집
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    • 제17권2호
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    • pp.83-90
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    • 2008
  • This study attempts to understand the arrangement and spatial requisites of art pieces by materializing the visitors' path of movement in the exhibition space, as well as researching their behavior. The purpose of the research is to the guideline for planning the exhibition layout and visitors' circulation can be derived in order to correspond to the visitors' characteristic of movement and circulation-path choice. Although such guideline may have limited use, it is still significant enough to be studied. Taking three Korean art galleries as the subjects of research, this study observes the arrangement of art pieces, movement path of visitors, characteristics of the visitors' behavior and the duration time a visitor takes to view an art piece without moving around in order to understand the arrangement and spatial requisites of art pieces which correspond to the visitors' behavior. The following results have been drawn in this research and analysis; First, when there is an island type exhibition other than the ordinary on-the-wall display in the exhibition space, the visitors' choice of path changes. In short, an island type exhibition seems to be a factor that changes the visitors' path. Second, in the entrance of an exhibition space unit, most of the visitors seem to choose a path which moves counter-clockwise. Third, it is considered that well-known art pieces or art pieces with a big size shall not be displayed on the comer of the exhibition room.

농촌마을 종합개발사업의 계획방향에 관한 연구 - 충북 감곡을 중심으로 - (A Study on the Planning for Rural Village Development Projects in Korea - Focused on Gamgok Chungbuk -)

  • 김승근
    • 한국농촌건축학회논문집
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    • 제7권3호
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    • pp.19-26
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    • 2005
  • In this study treats 'Rural Village Development Project'. The ministry of Agriculture and Forestry and Korea Agricultural & Rural Infrastructure Corporation are enforcing this from 2004. A purpose of 'Rural Village Development Project' is as follows. Repairs a function of production farms-residing rest tourism generally after connecting a neighborhood village having the same nature in a small scale unit. Too local human resources and material resources is utilized, and develops various types with specialization. As a result, it is to improve with the quality of life of a farmer. This study finds problems to have broken out in Rural Village Development Project. Therefore, recognize whether it is on to be devoted to rural village and rural community inhabitants to solve the problem how. And analyze a policy characteristic of Rural Village Development Project and basic course. Therefore, provide with materials when decides on plan course of Rural Village Development Project through this. As a result, it is a purpose to give help to Rural Village Development Project. The results of study are follows; First, A state inhabitants, professional group, administration understand an agricultural village, and to be able to learn must be prepared first. Second, the enough time that can carry out study is necessary. Third, must present the guidebook which expresses a local characteristic well. Fourth, it is specialist database construction and network formation.

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노후 경사주거지 쇠퇴지표로서의 유휴공간 발생패턴 연구 (A Study on the Occurrence Pattern of Vacant Spaces as the Decline Index in Old Hillside Residential Area)

  • 정인아;우신구
    • 대한건축학회논문집:계획계
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    • 제34권3호
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    • pp.93-104
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    • 2018
  • This study is about occurrence pattern of vacant spaces as a urban decline indicator to consider a decline of old hillside residential area from spatial structure perspective. For investigation based upon vacant space and the street structure, this study selects Ami Chojang-dong in Seo-gu, Busan, of which 79.7% of total area is over a gradient of $10^{\circ}$. Focused on relationship between occurrence pattern of vacant spaces and 'vertical alleys(link)' serving as main movement path of local residents in hillside residential area, the length, numbers, slopes, and use characteristic of vertical alleys were analyzed using Arc GIS 9.3 program to classify characteristic zone types of spacial structure in hillside residential area. After the occurrence pattern of vacant space are interpreted in relation with building density, vertical alleys' number length slope, the social and economic issues have been considered as well. After analyzing the occurrence pattern of vacant space, this study argues that the occurrence pattern of vacant space in old hillside residential area is rather affected by street structure system consisting of vertical alleys than the impacts of social economical issues.