• 제목/요약/키워드: Quality-based accounting

검색결과 152건 처리시간 0.026초

Corporate Social Responsibility: A Survey of the Italian SA8000 Certified Companies

  • Rosa Salvatore La;Franco Eva Lo
    • International Journal of Quality Innovation
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    • 제6권3호
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    • pp.132-152
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    • 2005
  • Today's society requires companies to act more and more effectively for the general good, by respecting human rights and the environment. Innovative and enlightened companies try to meet this need through the adoption of several initiatives. Accordingly, the International Standard Organisation is now working on attempts to unify these initiatives and to formulate an internationally recognised standard, providing guidance to companies on social responsibility. Currently the SA8000 international standard is the most often used tool-based on Corporate Social Responsibility (CSR) philosophy - which guarantees the respect of fundamental workers' rights. Since 2003, Italy holds the world record for its number of SA8000 certified companies. This paper discusses the findings of a two-stage survey of the Italian SA8000 certified companies carried out over the last two years. The focus of the survey is on both reasons and effects of the implementation of SA8000 standard. In the first stage the rate of response was very high while in the second stage it was satisfactory. The results provide a clear picture of the companies and their degree of achievement and awareness of the fundamental principles of human resource management. A section of the survey deals with some issues related to the Public Sector.

The Impact of Disclosure Quality on Firm Performance: Empirical Evidence from Indonesia

  • QIZAM, Ibnu
    • The Journal of Asian Finance, Economics and Business
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    • 제8권4호
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    • pp.751-762
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    • 2021
  • This study aims to examine whether an increased disclosure has a positive impact on firm performance and whether the opposite impact of increased disclosure on firm performance can occur in certain conditions - high proprietary information and competition. The sample for this study consists of Indonesian firms listed on the Indonesia Stock Exchange (IDX). The data were selected based on purposive sampling and panel data spanned eleven years (2006-2016). A panel GLS regression using moderated regression analysis (MRA) was adopted. The results of this study reveal that an increased disclosure has a positive effect on firm performance, but an increased disclosure has a negative impact on firm performance when proprietary information is high, and vice versa. Also, if the disclosure is increased, the negative impact of proprietary information on firm performance will get exacerbated in conditions where the competition level is high. The findings of this study suggest that, since the positive effect of continuously-increased disclosure on firm performance leads to the reversal (negative) impact when certain conditions occur (high proprietary information and competition), the level of disclosure quality is most likely to tap an 'optimal' point. In this regard, however, a broader investigation of all firms across countries still needs to be conducted.

공공기관의 경영 효율성과 부채수준의 관련성에 관한 연구 (The Relation between Management Efficiency and Debt Ratio in Public Institutions)

  • 장지경;유순미
    • 품질경영학회지
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    • 제50권1호
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    • pp.139-151
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    • 2022
  • Purpose: This study aims to delve into the empirical implications in management efficiency by analyzing the relation between management efficiency and debt ratio in public institutions. Methods: Based on 165 public institutions published in public business information system from 2016 to 2020, Data Envelopment Analysis(DEA) for estimating management efficiency was performed. This study analyzed the relationship between management efficiency and debt ratio using multi-regression analysis. It also examines how the relationship varies depending on the type of public institution. Results: The results of this study are as follows; We find that there is no significant relation between management efficiency and debt ratio. However, we find that this relationship can be different depending on the type of public institution. Management efficiency is negatively associated with debt ratio for quasi-market type public institutions. This negative relation tends to mitigate for market type public institutions, which suggests that management efficiency may convey differential implications depending on the type of business environment represented by the type of institution. Conclusion: The overall results suggest that the government needs to due caution in establishing a policy plan to reduce debt by increasing management efficiency, taking the specific business environment, particularly with regard the type of institution.

대한치과의료관리학회지의 역사와 연구경향 분석 (The history and analysis of research trends in Journal of Korean Academy of Dental Administration)

  • 김훈;황수정
    • 대한치과의료관리학회지
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    • 제11권1호
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    • pp.47-53
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    • 2023
  • This study aims to analyze the research trends of the Journal of Korean Academy of Dental Administration and identify the characteristics of the journal. The research was based on 10 academic journals from 2013 to 2022 and related documents. The type of paper, research method, statistical analysis, topic classification, and research subject of 65 papers were extracted and categorized. As a result, the distribution of paper types was as follows: research articles accounted for 83.2%, review articles for 12.3%. In terms of research methods, questionnaire surveys were used in 46.2% of the papers, literature reviews in 23.1%, and national data analysis in 7.7%. Research topics included dental manpower at 20.0%, infection control at 7.7%, dental information at 6.2%, patient safety at 6.2%, and oral health care quality at 6.2%. 72.3% of the papers were quantitative studies, and the majority of research subjects were dental hygienists or dental hygiene students, accounting for 26.2% of the total. The Journal of Korean Academy of Dental Administration covers topics such as dental healthcare marketing, dental healthcare organization and management, dental healthcare information, dental healthcare policy, dental healthcare insurance, dental healthcare quality management, patient safety, medical disputes, and infection control. The authors are also contributed by a variety of dental personnel, including dentists, dental hygienists, and dental technicians.

Internet Based for Computer Integration Manufacturing System

  • Suesut, T.;Hankarjonsook, C.;Tipsuwanporn, V.;Tammarugwattana, N.;Tirasesth, K.
    • 제어로봇시스템학회:학술대회논문집
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    • 제어로봇시스템학회 2003년도 ICCAS
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    • pp.260-263
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    • 2003
  • This paper has developed the computer integration manufacturing system and Internet based tele-operations. The functions of CIMS include production planing, material requirement planning, work order generation, process control, quality control, shipping planning, warehouse and inventory management and material cost accounting.[1] In this paper focuses on the automatic warehouse control and inventory management by developing the information system as well as the Internet-based integration. The system overview is divided into three parts, the mechanical system, the computer and developed software to control and manage the information and the communication system. The mechanical system consists of the warehouse machine and forklift mobile robot controlled by programmable logic controller (PLC). The computer works on many functions such as control station interfaces with PLC, managing database and inventory, and Internet server to broadcast the inventory database to users via World Wide Web and monitoring the operation on web camera. Our scheme the inventory database can be checked easily anywhere and anytime when the users connect to the Internet. In this article, the lead-time and inventory level can be reduced therefore the holding cost and operating time is also decreased.

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가설공사 품질점검 업무효율 향상을 위한 전자작업지원시스템(EPSS) 프로토타입 개발에 관한 연구 (A Study on Development of Electronic Performance Support System Prototype for Improving the Efficiency of Quality Inspection of Temporary Work)

  • 윤수호;최창훈;한충희;이준복
    • 한국건설관리학회논문집
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    • 제20권2호
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    • pp.13-27
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    • 2019
  • 가설공사는 임시시설물이지만 공사기간동안 사용빈도가 높으며 공사비의 10% 내외를 차지하고 있어 체계적인 관리가 필요하다. 하지만 가설공사의 시공검측정보들은 설계도서 및 시방사항에 특별한 명시가 없는 경우가 많으며 제기준에 대한 사항도 방대하다. 이로 인해 가설공사에 대하여 품질점검을 실시할 경우 관련 점검업무들을 비효율적으로 수행하며, 인간적인 오류가 발생할 확률이 높다. 따라서 본 연구에서는 가설공사에 대하여 품질점검 업무수행을 지원하고 관련 정보를 제공할 수 있는 전자작업지원시스템을 적용하고자 한다. 이를 위해 IDEF0를 활용하여 업무 단위프로세스별 정보흐름을 규명하고 EPSS기반 품질점검 업무체계를 정리하여 프로토타입을 개발한다. 이후 현장적용을 통한 검증방법으로 가설공사 품질점검 업무의 효율과 정보접근성을 향상하고자 한다.

내부통제시스템 품질과 이익조정과의 관계분석 - 중국 SSE 상장기업을 중심으로 (An Analysis of the Correlation between Internal Control System Quality and Earnings Management - Focused on SSE Listed Co. in China)

  • 쉬멍준;김동일
    • 디지털융복합연구
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    • 제19권2호
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    • pp.51-60
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    • 2021
  • 본 연구에서는 기업 내부통제의 중요성을 토대로 내부통제 품질과 이익조정과의 상관관계 분석을 바탕으로 내부통제 품질과 실제 이익 관리와 이익조정과의 상관관계를 분석하였다. 본 연구을 위해 내부통제 및 이익조정의 개념, 분류, 측정 방법 및 모델을 도입하여 본 논문의 연구가설을 제안하였다. 연구분석에서는 관련 측정 모델을 사용하여 기업의 실제 이익관리 수준과 이익조정 관리 수준을 설명 변수로 투입하여 회귀 모델을 설정하고 분석을 진행하였다. 연구결과, 실증 기업의 내부통제 품질, 실질적인 이익과 이익조정 간에는 통계적으로 유의미한 음의 상관관계가 있음을 확인하였으며, 실증 연구를 통해 최종 결과와 결론을 도출할 수 있었다. 이러한 연구결과는, 향후 내부통제 이론의 발전과 더불어 경영자의 이익조정 행동에 대한 관리 및 통제를 위한 기초적 가이드라인을 제공할 수 있을 것이다.

해양기상부표의 센서 데이터 품질 향상을 위한 프레임워크 개발 (Development of a Framework for Improvement of Sensor Data Quality from Weather Buoys)

  • 이주용;이재영;이지우;신상문;장준혁;한준희
    • 산업경영시스템학회지
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    • 제46권3호
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    • pp.186-197
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    • 2023
  • In this study, we focus on the improvement of data quality transmitted from a weather buoy that guides a route of ships. The buoy has an Internet-of-Thing (IoT) including sensors to collect meteorological data and the buoy's status, and it also has a wireless communication device to send them to the central database in a ground control center and ships nearby. The time interval of data collected by the sensor is irregular, and fault data is often detected. Therefore, this study provides a framework to improve data quality using machine learning models. The normal data pattern is trained by machine learning models, and the trained models detect the fault data from the collected data set of the sensor and adjust them. For determining fault data, interquartile range (IQR) removes the value outside the outlier, and an NGBoost algorithm removes the data above the upper bound and below the lower bound. The removed data is interpolated using NGBoost or long-short term memory (LSTM) algorithm. The performance of the suggested process is evaluated by actual weather buoy data from Korea to improve the quality of 'AIR_TEMPERATURE' data by using other data from the same buoy. The performance of our proposed framework has been validated through computational experiments based on real-world data, confirming its suitability for practical applications in real-world scenarios.

모바일 디바이스의 원인불명고장에 관한 비용 추정 (Mobile Device NDF(No Defect Found) Cost Estimation)

  • 이제왕;이정우;한창희
    • 산업경영시스템학회지
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    • 제44권2호
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    • pp.102-114
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    • 2021
  • NDF (No Defect Found) is a phenomenon in which defects have been found in the manufacturing, operation and use of a product or facility, but phenomenon of defects is not reproduced in the subsequent investigation system or the cause of the defects cannot be identified. Recently, with the development of the fourth industrial revolution, convergence of hardware and software technologies in various fields is spreading to products such as aircraft, home appliances, and mobile devices, and the number of parts is increasing due to functional convergence. The application of such convergence technologies and the increase in the number of parts are major factors that lead to an increase in NDF phenomena. NDF phenomena have a significant negative impact on cost, reliability, and reliability for both manufacturers, service providers and operators. On the other hand, due to the nature of NDF phenomena such as difficult and intermittent cause identification and ambiguity in judgment, it is common to underestimate the cost of NDF or fail to take appropriate countermeasures in corporate management. Therefore, in this paper, we propose a methodology for estimating NDF costs by the PAF model which is a quality cost analysis model and ABC (Activity Based Costing) technique. The methodology of this study suggests a detailed procedure and the concept to accurately estimate the NDF costs, using ABC analysis, accounting system information, and IT system data. In addition case studies have validated the methodology. We think this could be a valid methodology to refer to when estimating the cost of other parts. And, it is meaningful to provide important judgment information in the decision-making process based on quality management and ultimately reduce NDF costs by visualizing them separately by major variable factors.

텍스트마이닝과 연관규칙을 이용한 외부감사 실시내용의 그룹별 핵심어 추출 (Group-wise Keyword Extraction of the External Audit using Text Mining and Association Rules)

  • 성윤석;이동희;정욱
    • 품질경영학회지
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    • 제50권1호
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    • pp.77-89
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    • 2022
  • Purpose: In order to improve the audit quality of a company, an in-depth analysis is required to categorize the audit report in the form of a text document containing the details of the external audit. This study introduces a systematic methodology to extract keywords for each group that determines the differences between groups such as 'audit plan' and 'interim audit' using audit reports collected in the form of text documents. Methods: The first step of the proposed methodology is to preprocess the document through text mining. In the second step, the documents are classified into groups using machine learning techniques and based on this, important vocabularies that have a dominant influence on the performance of classification are extracted. In the third step, the association rules for each group's documents are found. In the last step, the final keywords for each group representing the characteristics of each group are extracted by comparing the important vocabulary for classification with the important vocabulary representing the association rules of each group. Results: This study quantitatively calculates the importance value of the vocabulary used in the audit report based on machine learning rather than the qualitative research method such as the existing literature search, expert evaluation, and Delphi technique. From the case study of this study, it was found that the extracted keywords describe the characteristics of each group well. Conclusion: This study is meaningful in that it has laid the foundation for quantitatively conducting follow-up studies related to key vocabulary in each stage of auditing.