• 제목/요약/키워드: Quality comparison

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Auditor's Report and the Impact of Non-Audit Services, Audit Institutions

  • Mohammadi, Shaban;Dashtbayaz, Mahmoud Lari
    • 융합경영연구
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    • 제3권2호
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    • pp.1-8
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    • 2015
  • In this paper, the effects of auditor change on audit quality in companies accepted in Tehran stock exchange placed review and we assessed the presence or absence of a significant correlation between them. to assess the quality of data auditing and tax distortions, falsification of accounting estimates, distortion of rules, distortion caused by mistakes in applying accounting policies and other distortions are used as the dependent variable Is. the sample group consisted of 56 companies as experimental group and a control group of 56 other companies a 4-year period, during the years 2011 to 2014 were studied. data needed for research discovery success ratio distortion before and after the change of auditor. To test the research hypotheses paired comparison method is used.

KOMPSAT-2 영상과 IKONOS/GEOEYE-1 영상의 밝기값 상호비교 (Brightness Value Comparison Between KOMPSAT-2 Images with IKONOS/GEOEYE-1 Images)

  • 김혜연;김태정;이혁
    • 대한원격탐사학회지
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    • 제28권2호
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    • pp.181-189
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    • 2012
  • 최근 수질추정을 위한 고해상도 위성영상의 활용 가능성에 대한 관심이 증대되고 있다. 그러나 고해상도 위성영상에서의 수면지역의 낮은 SNR(Signal to Noise Ratio)과 밝기값 비선형성과 같은 방사학적 오차는 수질추정 정확도를 감소시키는 원인이 된다. 이에 따라 위성영상을 이용한 정확한 수질추정을 위해서는 방사학적 보정이 반드시 수행되어져야 하나 KOMPSAT-2 위성영상의 경우 밝기값과 입사광량간 변환관계식이 제공되지 않기 때문에 이러한 방사학적 보정에 어려움이 존재한다. 따라서 수질모니터링에 KOMPSAT-2 영상을 활용하기 위해서는 밝기값 비선형성과 내륙 수면지역의 잡음현상을 실험적으로 파악할 필요가 있다. 본 논문에서는 충분한 검보정을 통해 선형성이 보장되고 있는 IKONOS와 GeoEye-1 영상을 기준영상으로 사용하여 동일시기에 동일지역을 촬영한 KOMPSAT-2 영상과의 밝기값 상호비교를 수행하였다. 상호비교 결과, 기준영상에 비해 KOMPSAT-2 영상의 잡음은 다소 높게 나타나나 밝기값의 경향 및 잡음의 크고 작은 패턴은 정확하게 일치하였고 KOMPSAT-2 영상 내 잡음의 영향이 최소화되는 적절한 영역의 크기는 $5{\times}5$로 나타났다. 또한 모든 실험 영상에서 밝기값의 비선형성은 존재하지 않는 것으로 확인되었다. 실험결과는 KOMPSAT-2 영상이 클로로필 농도와 같은 수질인자 추정을 위해 사용될 수 있는 가능성을 보여준다.

일 지역 농촌 노인의 사회적 지지에 따른 삶의 질에 관한 연구 (A Study on Quality of Life according to Social Support of Elderly in the Rural Area)

  • 최연희
    • 성인간호학회지
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    • 제17권1호
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    • pp.3-11
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    • 2005
  • Purpose: This study was conducted to investigate quality of life according to social support of elderly in the rural area. Method: The subjects of this study were 199 people aged over 60 who had been living in three rural areas. Date was collected through questionnaires from July 10th, to August 10th, 2003. Result: The most socially supportive people they answered were friends(80.9%), followed by children(74.9%), neighbors(71.9%), siblings(55.8%), spouse(53.3%), in descending order. Mean social support score for spouse was 13.36, for children 13.27, for friends 11.40, for neighbors 10.21, for siblings 10.20. A comparison of the average grade points per items according to the offerers of social support revealed spouse support(13.36 out of 18), children support(13.27), friends support(11.40), neighbor support(10.21), siblings support(10.20). The average of the quality of life score was 132.26 out of 220. A comparison of the average grade points per items within sub-areas of quality of life revealed the highest score of neighbor relationships(4.29 out of 5.00) and the lowest score of economic conditions (2.61) Quality of life scores correlated positively with social support scores(r=.734, p<.001). Variables significantly influencing quality of life were spouse support(36.1%), neighbor support (5.1%), age(2.2%), religion(1.7%). These variables explained 45.1% of the variance in quality of life. Conclusion: Social support for elderly people in rural areas identified this as a greatly effective factor for their quality of life. Therefore, it is necessary to develop health promotion programs connected with social support in order to enhance the quality of elderly people in rural areas.

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일 도시 시설노인들과 지역노인들의 건강관련 삶의 질 비교 (The comparison of health-related quality of life between the institutional elderly and the community living elderly)

  • 박경수;서용길;남해성;손석준;이정애
    • Journal of Preventive Medicine and Public Health
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    • 제31권2호
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    • pp.293-309
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    • 1998
  • The purpose of this study is to compare the level of health-related quality of life and relating factor between institutional elderly and community living elderly. The subjects were 390 from Sanatorium or Nursing home and 467 from the community in Kwangju. The results are followed : 1) A comparison of ADL between two groups, institutional elderly and community living elderly, resulted in that community elderly were more significantly independent in the areas of bathing and transfer than institutional elderly. 2) A comparison of IADL between two groups resulted in that : Community elderly were more independent in the areas of using telephone and transportation, food preparation, house keeping, and doing laundry. Institutional elderly were more independent in the area of handling finances. 3) In the case of poor health-related quality of life, institutional elderly showed 2.4 times in the dimension of physical fitness, 1.8 times in daily activity, 2 times in social activity, 2 times in pain, 26.7 times in social support, and 0.4 times in subjective quality of life higher than community elderly There was no significant differences in the rest of dimensions. 4) In institutional elderly, the analysis of variables related to the health-related quality of life resulted in that; The relating factors were sex, education, and chronic illness in the dimension of physical function. Direct contact with family or significant others in the dimension of social activity. Chronic illness in the dimension of pain and perceived health status. Direct or indirect contact with family or significant others over the phone or through letters in the dimension of social support. 5) The analysis of variables related to the health-related quality of life showed that community elderly has more relating variables in each area than institutional elderly. The relating factors were age, sex, and chronic illness in the dimension of physical function. Education and chronic illness in the dimension of emotional status. Age and chronic illness in the dimension of daily activity and social activity Education and chronic illness in the dimension of pain and perceived health status. Sex, education, family size in the dimension of social support. Education and chronic illness in the dimension of subjective quality-of-life. Throughout general daily activity, community elderly showed more satisfactory results than institutional elderly, but in the subjective area of health-related quality of life, such as subjective quality of life, institutional elderly group showed more positive results. And community elderly had more relating factors than institutional elderly. For the health care of the elderly that focused on quality of life, new approaches considering the characteristics of both group, institutional and community living elderly, are needed.

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수공조립공정(手工組立工程)의 경제성(經濟性) 비교(比較)에 관한 연구(硏究) (A Study on the Comparison of the Economics of Manual Assembly Process)

  • 조재입
    • 품질경영학회지
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    • 제10권2호
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    • pp.10-17
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    • 1982
  • Three different manual assembly techniques are evaluated by relating the effects of component quality to the total cost of the product. The results show that the choice of the scrapping or repairing the defective products or alternatively, salvaging the acceptable parts, may effect the total product cost by as much as 400 per cent. This paper emphasizes the need for accurate control quality of parts in assembly if low-cost manufacture is to be achieved.

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2014 한국의 보건의료의 상대적 위치와 추이: 경제협력개발기구 국가와 비교 (Position Value for Relative Comparison of Healthcare Status of Korea in 2014)

  • 이상아;박은철
    • 보건행정학회지
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    • 제27권1호
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    • pp.88-94
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    • 2017
  • The aim of this study was to investigate the current and trend of healthcare status of South Korea compared to Organization for Economic Cooperation and Development (OECD) countries. We used the position value for relative comparison (PARC) method for measuring the healthcare status of South Korea by five parts of healthcare policy (demand, supply, accessibility, quality, and cost). Additionally, we conducted Mann-Kendall test for analyzing the trend of PARC from 2000 to the present. Demand, supply, accessibility, and quality of healthcare of Korea were located upon the average of OECD countries, and showed an increasing trend from 2000 to the present. However, primary care and screening for cervical cancer were placed at a lower level compared the OECD average. In conclusion, the current state of healthcare in Korea seems to be generally beyond the average among OECD countries. However, some parts, including primary care, need to be improved.

경화 콘크리트의 배합비 추정기법 개발에 관한 실험적 연구 (The Experimental Study on the Development of Estimation Technique for the Mix Proportion of Hardened Concrete)

  • 이준구;박광수;김석열;김명원;김관호;박미현
    • 한국콘크리트학회:학술대회논문집
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    • 한국콘크리트학회 2000년도 가을 학술발표회 논문집(II)
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    • pp.961-966
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    • 2000
  • It is difficult to change or remedy concrete structure after hardened. It is usual to evaluate the quality of hardened concrete using several test method. This study was performed to make fundamental data that could be used to evaluate the quality of hardened concrete. This study is to estimate mix proportion of hardened concrete. Each elements of concrete needed different estimation methods. First, the cement that handled by the most important compounds measured by XRF(X-ray fluorecence) machine with scanning Ca-K${\alpha}$. Second, the coarse aggregate that divided by maximum size measured by the area comparison method that starts from the assumption of uniform distribution. Third, the fine aggregate measured by the weight comparison method that needs several prerequsite constants which concerned cement hydration reaction. Fourth, the water content would be estimated by expert system that has data base of design data, the contents of above estimation results, the characteristics of concrete strength. As the result of the above research, some conclusions are as follows. The cement estimation method resulted by reliability of mean 96.7%, standard deviation 3.92. The area comparison method resulted by reliability of mean 95.3%, standard deviation 2.08. The weight comparison method resulted by reliability of mean 93.3%, standard deviation 3.35.

2019년 한국 보건의료의 상대적 위치와 추이: 경제협력개발기구 국가와 비교 (Position Value for Relative Comparison of Healthcare Status of Korea in 2019: Comparison with Countries of the Organization for Economic Cooperation and Development)

  • 박민아;윤흰뫼;박은철
    • 보건행정학회지
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    • 제32권1호
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    • pp.113-121
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    • 2022
  • This study aims to compare the healthcare status of South Korea and other member of the Organization for Economic Cooperation and Development (OECD) using the OECD health statistics 2021. We used the position value for relative comparison (PARC) index to measure the five elements of the healthcare system, demand, supply, accessibility, quality, and cost. For the statistical analysis, Mann-Kendall test was performed to examine the trend of the PARC values from 2000 to the most recent year. The results showed that supply, demand, accessibility, and quality were above median than the OECD median and the cost was below median. In sectors such as primary care, health employment and mental health care were below median average. With these result, necessary steps for a sustainable healthcare should be taken into effort by policy makers.

초우량 조직을 위한 품질경영혁신 도전 -한국과 중국의 비교- (Excellence for Organization Quality Management Innovation Challenge -Comparison of Korea and China-)

  • 김계수;속대붕
    • 품질경영학회지
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    • 제41권4호
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    • pp.499-512
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    • 2013
  • Purpose: Quality Innovation Managements recently focus on developing relationship with customers to meet their requirements and enhance loyalty in the competitive environments in Countries. The purpose of this study is to explore the effects of innovation, quality, satisfaction and customer loyalty. Methods: After reviewing the literatures, the structural equation modeling (SEM) was conducted test the research model. The data was collected from Quality Leader by the questionnaire In Korea and China. Results: The results of SEM show that hardware innovation quality have a positive effect on customer satisfaction. Customer Satisfaction have a positive effect on customer satisfaction. Conclusion: The authors demonstrate that the hardware innovation quality is related positively to customer satisfaction. And customer satisfaction has a positive effect on customer loyalty. A number of notable findings are reported including the empirical verification that hardware innovation quality, customer satisfaction, and customer loyalty may all be directly related to business performance.