• International Journal of Advanced Culture Technology
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• 제12권1호
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• pp.293-298
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• 2024

The purpose of an internal control system is to prevent the occurrence of errors and fraud in the process of producing accounting information, thereby providing investors with reliable information. For the effective operation of an internal control system, it is necessary to secure a sufficient number of personnel and experienced staff. This study focuses on the personnel directly involved in producing accounting information, examining whether companies that invest in their internal control staff experience a mitigation in the phenomenon of valuation errors. The analysis revealed that the size and experience months of the personnel responsible for internal control have a significant negative relationship with valuation errors. This result implies that by securing sufficient personnel for the smooth operation of the internal control system and placing experienced staff within the system, investors can effectively make judgments about the intrinsic value based on quality accounting information, thereby reducing valuation errors.

• 융합정보논문지
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• 제11권9호
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• pp.75-83
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• 2021

본 연구는 품질관리업무 전담자 제도 도입이 회계법인의 감사품질에 미치는 영향을 실증적으로 분석하였으며, 현재 시행 중인 상장회사 감사인 등록요건의 주요 내용인 품질관리제도 구축의 중요성을 확인하였다. 본 연구에서 감사품질은 선행연구를 따라 재량적 발생액을 이용하여 측정하였고, 품질관리 전담자가 존재하는 회계법인과 품질관리 전담자가 없는 회계법인의 감사품질과 품질관리 전담자 제도 도입 전후 즉, 2015 회계연도 이전과 2016 회계연도 이후의 감사품질을 비교하여 품질관리 전담자 제도가 회계법인의 감사품질에 유의한 영향을 미치는지를 분석하였다. 본 연구의 실증결과를 요약하면, 첫째, 품질관리 전담자가 존재하는 회계법인의 감사품질이 품질관리 전담자가 없는 회계법인의 감사품질보다 우수하다는 것을 확인하였다. 둘째, 품질관리 전담자 제도도입 후 회계연도의 감사품질이 도입 전 회계연도의 감사품질보다 우수하다는 것을 확인하였다.

• 대한토목학회논문집
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• 제37권5호
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• pp.871-878
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• 2017

건설공사의 품질관리 관련자는 품질관리계획 또는 품질시험계획을 수립 및 시행하고 공정에 따라 사용 자재의 적격 여부 확인, 시험 검사 장비의 관리, 품질교육, 자체 품질점검 및 조치, 부적합 제품 공정에 대한 지도 관리 및 품질시험 등을 시행하고 부실공사를 방지하여 사고를 예방하는 중요한 역할을 담당하고 있다. 그러나 관련기관은 품질관리 관련자에 대하여 관련 법 규정의 개정 시 시험요원, 품질관리자 등으로 호칭을 변경하면서 품질시험과 품질관리 업무에 대한 역할분담을 명확하게 제시하지 않았으며, 건설공사의 품질관리비 산정 및 인건비 적용 등에 혼란을 유발하였다. 따라서 이를 개선하기 위한 연구가 필요하다. 본 연구에서는 품질관리 관련자에 대하여 모호한 호칭관계를 관련 법 규정 등을 토대로 건설공사의 요구사항을 충족할 수 있도록 개선하고, 각각의 역할 및 호칭에 대하여 '품질시험자'와 '품질관리자'로 구분한다. 즉, 건설공사 품질관리 업무지침에서 규정한 "건설공사 품질시험기준"의 품질시험을 실시하는 자를 '품질시험자'로, 건설기술 진흥법 시행규칙에서 규정하는 품질관리계획 수립 및 시행업무를 수행하는 자를 '품질관리자'로 호칭하도록 규정한다.

• 유통과학연구
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• 제18권9호
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• pp.5-11
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• 2020

Purpose: We sought to investigate the operation status of internal accounting control systems in the distribution and service industries and verify whether investing in internal accounting personnel significantly influences the quality of the companies' financial reporting. Research design, data and methodology: We identified descriptive statistics and performed a univariate analysis. Furthermore, a regression analysis verified the impact of investing in internal accounting personnel on the absolute value of discretionary accruals, a proxy for financial reporting quality. Results: Distribution and service companies allocated a significantly higher number of accountants to their internal accounting control systems than companies in other industries. We also confirmed that the absolute value of discretionary accruals significantly decreased as the average working experience of internal accounting personnel in distribution and service companies, in months, increased. Conclusions: In this study, we confirmed that distribution and service companies are devoting efforts to establishing internal accounting control systems and found that financial reporting quality is more effectively controlled as companies allocate more experienced personnel in their internal accounting control system.

• 한국정보통신학회논문지
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• 제16권2호
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• pp.373-377
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• 2012

현재 RFID 기술을 이용한 관리 시스템은 그 효율성으로 인해 보다 많은 분야로 확대되고 있다. 기존의 센서 기술이 물적 자원을 관리하기 위한 용도에서 인원관리를 위한 분야로 확대되고 여러 환경에 따라 다양한 시스템이 개발됨에 따라 활용방법 또한 다양해지고 있다. 이에 본 논문은 선택적 환경에서 시스템이 가지는 특성을 분석하여 환경에 따른 특성 분석과 효율적인 시스템 구성을 위한 표준안을 작성하기 위해 연구되었다.

• 대한영양사협회학술지
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• 제15권3호
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• pp.209-219
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• 2009

Institutional care is often necessary for the health and well-being of the elderly. Good quality foodservice provided at long-term care facilities not only includes patients satisfaction but also cares for good health, contributing to the stability of foodservice management. The purpose of this study was to assess the importance and satisfaction attributes of foodservice management by hospitalized elderly patients. The data were collected via questionnaire by a one-to-one interview with 194 hospitalized elderly patients in six different hospitals. According to the results of dependent t-tests, overall mean scores for the importance attributes (3.96) and satisfactory attributes (3.83) were significantly different (p<0.001). As indicated by the patients, the recognized importance attributes were the kindness of foodservice personnel (4.19), kind smiles by foodservice personnel (4.16), and kind speaking by foodservice personnel (4.12). The most recognized satisfaction attributes were kindness of foodservice personnel (4.36), bedside meal service by foodservice personnel (4.25), kind speaking by foodservice personnel (4.24), kind smiles by foodservice personnel (4.24), and sanitary uniforms worn by foodservice personnel (4.21). These results suggest that the above encounter attributes (importance-satisfaction) would be useful tools for hospital foodservices to adopt, in order to control foodservice quality and satisfy the nutritional needs of elderly patients.

• 한국병원경영학회지
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• 제7권1호
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• pp.121-130
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• 2002

As a hospital deals with people in their particular states, namely patients, computerization and automation in organization systems are very limited. Even though state-of-the-art medical systems such as the OCS, the HIS, the EMR, and the FACS are facilitating the computerization and informatization processes, they are for convenience and effectiveness. Ultimately, however, we should depend on specialists including doctors, nurses, pharmacists, and medical engineers. Therefore, a hospital is a representative labor-intensive body. Like other similar organizations, hospitals require a lot of manpower. But they are quite different in that hospital people hold variety and complexity in their qualifications and licenses. In personnel management, a hospital is twice controlled owing to the special characteristics that human life is at stake. First, the quota of medical manpower should be obeyed lest the quality of medical services should be lowered, and their roles and interrelations are even regulated. Second, in spite of the peculiarity of hospitals, the duties of obligatory employment and social insurances should not be neglected like other companies. In order that each hospital can preserve the proper level of medical services, securing the appropriate level of medical personnel has to be regulated. However, as the personnel cost is one of the important indices of hospital management, too much regulation in manpower supply can lead to poor hospital management and, in the end, the drop of the quality of medical services. In sum, as far as hospital personnel is concerned, some autonomy ought to be given to each hospital so that it can control the quality of hospital services. In addition to this minimum regulation of personnel, certain incentive and reward systems like the graded nursing system need to be prepared.

• 대한토목학회논문집
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• 제38권2호
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• pp.327-335
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• 2018

건설공사의 품질관리비를 산정하기 위해서는 관련 법 규정에 따라야 하며 세부적으로는 품질시험비와 품질관리활동비 등 여러 항목의 비용 산출이 요구된다. 품질관리비 중에서 인건비는 건설공사 품질관리 업무지침의 품질시험비 산출단위량을, 인건비의 노임단가의 적용은 대한건설협회 및 한국엔지니어링협회가 조사 공표하는 노임단가를 적용하도록 규정하고 있다. 그러나 관련 법 규정에서 품질관리자와 품질시험자의 인건비 적용기준이 서로 모호하게 규정되었으며, 건설공사의 품질관리비 산정 및 인건비 적용 등에 혼란을 유발 하였다. 또한 품질관리자의 배치기준에 대하여 공사규모에 따라 규정하고 있으나 품질시험자의 배치기준에 대한 규정은 없으며, 건설현장에서는 품질관리자 외 품질시험자의 배치인력이 없거나 매우 적은 인력을 배치하는 등 소극적인 행태로 인하여 품질시험자가 실시해야 할 품질시험 업무를 품질관리자가 실시하고 있어 과중한 업무로 인하여 품질관리 활동의 저조와 품질확보가 어려운 현실이다. 본 연구에서는 건설공사의 품질확보 및 부실공사 방지를 위하여 품질관리비의 인건비 산정과 품질관리자 및 품질시험자의 배치기준을 다음과 같이 정립하고 제시한다. 관련 법 규정에서 모호하게 규정하고 있는 배치기준을 품질관리자와 품질시험자로 구분하여 공사규모에 따라 배치하도록 규정하고, 한국엔지니어링협회의 노임단가를 기준으로 하여 품질관리자 및 품질시험자의 인건비를 각각 기술자(기술사, 특급, 고급, 중급, 초급) 및 숙련기술자(고급, 중급, 초급)의 노임단가를 적용하도록 제시한다.

• Safety and Health at Work
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• 제8권1호
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• pp.1-10
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• 2017

Considerable effort has been made to address the issue of occupational health and environmental exposure to mercury. This review reports on the current literature of mercury exposure and health impacts on dental personnel. Citations were searched using four comprehensive electronic databases for articles published between 2002 and 2015. All original articles that evaluated an association between the use of dental amalgam and occupational mercury exposure in dental personnel were included. Fifteen publications from nine different countries met the selection criteria. The design and quality of the studies showed significant variation, particularly in the choice of biomarkers as an indicator of mercury exposure. In several countries, dental personnel had higher mercury levels in biological fluids and tissues than in control groups; some work practices increased mercury exposure but the exposure levels remained below recommended guidelines. Dental personnel reported more health conditions, often involving the central nervous system, than the control groups. Clinical symptoms reported by dental professionals may be associated with low-level, long-term exposure to occupational mercury, but may also be due to the effects of aging, occupational overuse, and stress. It is important that dental personnel, researchers, and educators continue to encourage and monitor good work practices by dental professionals.

• 품질경영학회지
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• 제30권3호
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• pp.150-167
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• 2002

Normative theory suggests that control systems should be designed to complement management's objectives and strategies. However, few empirical studies have focused on how control systems have been modified to complement new manufacturing techniques, such as zero-defect strategy. The major purpose of this study is to examine the effects of the attributes of quality strategy and control system on performance. The previous studies have subdivided quality strategy into the ECL(economic conformance level) and ZD(zero-defect) strategy. To accomplish the purpose, this study empirically analysed the data based on the questionnaires from manufacturing department personnel of 67 Korean companies. The major results are as follows. The companies that had implemented the ZD strategy and its control system outperformed the companies that had implemented ECL strategy. Also, the ZD strategy differs from ECL strategy in control system, the criteria of performance evaluation and feedback frequence variable. There is no difference in quality performance monitoring and communication variable. From this results, although many companies have strived for continuous improvement of quality, it was restricted in improvement activities that dont's required much investment cost, quality performance monitoring and communication.