• Title/Summary/Keyword: The Environment Analysis

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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.

The Influence of Physical Environment on Buying-Risk Perception: Customers at Franchise Korean-Restaurant

  • Yoon, Tae-Hwan;Choi, Young-Jun
    • 한국조리학회지
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    • 제22권1호
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    • pp.153-164
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    • 2016
  • The purpose of this article was to examine the influence of physical environment on customer's buying-risk perception at franchise Korean restaurants. In this research factor analysis and multi regression analysis were used. Physical environment were divided to 3 factors and risk perception to 5 factors. Internal environment affected negatively financial risk (p<0.001), time risk (p<0.001) and psychological risk (p<0.001). External environment had negative influence on time risk (p<0.05) and psychological risk (p<0.05). And the other environment negatively affected financial risk (p<0.001), time risk (p<0.001) and psychological risk (p<0.05). According to these results, we confirmed that various physical environments influenced on the risk perception of customers. As a result, food service corporations need to deal with physical environment efficiently. And the findings of this research would help their business management to build effective service marketing strategies and to satisfy the needs of customers at franchise Korean restaurants.

중등 환경 교과서 '지구온난화' 단원에 사용된 시각 이미지 분석 (An Analysis of Visual Images in 'Global Warming' Unit of Secondary School Environment Textbooks)

  • 정철
    • 한국환경교육학회지:환경교육
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    • 제22권3호
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    • pp.112-124
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    • 2009
  • Visual images are important elements of the communication of environment in secondary school environment textbooks, which dominate classroom approaches to teaching and learning. This study was to analysed the perspectives of pedagogical and social-pedagogic of visual images in 'global warming' unit of six different Korean environment textbooks. Analysis makes use of the dimensions pedagogical functions, content specialization, social-pedagogic relationships, and abstraction of the visual codes. The results showed that most of the visual images in school environment textbooks tend to establish social-pedagogic relationships with students. The results of our study have implications for textbook authors and secondary environment teachers. We suggest that future studies may focus on students' and teacher's interpretation of visual images new secondary environment textbooks.

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중국 백화점의 물리적 환경에 따른 소비자의 내적반응이 점포충성도에 미치는 영향 (The Physical Environment Influence of Chinese Department Stores and Consumer's Internal Responses on Store Loyalty)

  • 장정정;전지현;이영선
    • 한국의류학회지
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    • 제37권2호
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    • pp.202-212
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    • 2013
  • Outstanding service quality is a crucial factor to increase customer revisits, to increase customer revisits, to create new customers through positive word-of-mouth marketing and increase profits; in conjunction, the physical environment of department stores have a firsthand impact on customer purchasing behavior. This study examines the physical environment dimensions of department stores in China and the causal relationship with the physical environment, service environment, internal responses and store loyalty. The subjects in this study were male and female adults who finished the shopping the Lotte and Wangfujing Department Store located in Beijing. All participants were over the age of 20 and a one-on-one survey was conducted to gather data from October to November 2011. Data from 424 respondents were analyzed: in addition, AMOS factor analysis and path analysis were used. The results were as follows. First, physical environment factors consist of exterior aesthetic attraction, convenience, cleanliness and an interior aesthetic attraction. Second, exterior aesthetic attraction, convenience and cleanliness affect the overall service environment perception. Third, the service environment exercised an influence on internal responses, and internal responses impacted store loyalty. Fourth, a comparative analysis was made over Korean and Chinese department stores in China to check the research model. In Wangfujing Department Store, exterior aesthetic attraction, cleanliness and convenience had a statistically significant impact on service environment perceptions. In Lotte Department Store, the perception of service environment was under the statistically significant influence of all physical factors (exterior aesthetic attraction, interior aesthetic attraction, convenience and cleanliness). The findings of this study are helpful for Korean Department stores that plan to make inroads into China to formulate efficient service environment strategies tailored to local consumer characteristics.

유한요소 해석을 이용한 초탄성체 햅틱 피드백 연구 (Hyper-elastic Model Haptic Feedback Using Finite Element Analysis)

  • 박승현;김진현
    • 센서학회지
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    • 제31권4호
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    • pp.260-265
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    • 2022
  • In this study, we establish hyper-elastic haptic feedback in a virtual environment using finite element analysis techniques and develop a Force Torque (FT) sensor utilization method for application in tele-operation environments. In general, regarding haptic feedback data, in a tele-operation environment, the user is provided with feedback according to the measured force data when the model is inserted through an FT sensor. Conversely, in a virtual environment, the press-fitting model can be expressed through the spring-damper system rather than an FT sensor to provide feedback. However, unlike rigid and the elastic bodies, the hyper-elastic body represented by a spring-damper system in a virtual environment is a simple impedance model using stiffness and damping coefficients; it is limited in terms of providing actual feedback. Thus, in this study, haptic feedback was implemented using the data obtained from POD-RBF analysis results during hyper-elastic press-fitting experiments. The haptic feedback mechanism developed in this study was verified by comparing the FT sensor feedback data measured and calculated through hyper-elastic press-fitting experiments with spring-damper feedback data. Subsequently, the POD-RBF analysis feedback was compared and evaluated against the feedback mechanism of each environment through the test subject, and the similarities between the POD-RBF analysis feedback and FT sensor data feedback were verified.

Complete Sequence Analysis of a Korean Isolate of Chinese Yam Necrotic Mosaic Virus and Generation of the Virus Specific Primers for Molecular Detection

  • Kwon, Sun-Jung;Cho, In-Sook;Choi, Seung-Kook;Yoon, Ju-Yeon;Choi, Gug-Seoun
    • 식물병연구
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    • 제22권3호
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    • pp.194-197
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    • 2016
  • Chinese yam necrotic mosaic virus (CYNMV) is one of the most widespread viruses in Chinese yam (Dioscorea opposita Thunb.) and causes serious yield losses. Currently, genetic information of CYNMV is very restricted and complete genome sequences of only two isolates (one from Japan and another from China) have been reported. In this study, we determined complete genome sequence of the CYNMV isolate AD collected from Andong, Korea. Genetic analysis of the polyprotein amino acid sequence revealed that the Korean isolate AD has high similarity with the Japanese isolate PES3 (97%) but relatively low similarity with the Chinese isolate FX1 (78%). Phylogenetic analysis using the CYNMV 3' proximal nucleotide sequences harboring the coat protein and 3' untranslated region further supported genetic relationship among the CYNMV isolates. Based on comparative analysis of the CYNMV genome sequences determined in this study and other previous studies, we generated molecular detection primers that are highly specific and efficient for CYNMV diagnosis.

텍스트 마이닝 기법을 이용한 환경 분야의 ICT 활용 연구 동향 분석 (A Study on Environmental research Trends by Information and Communications Technologies using Text-mining Technology)

  • 박보영;오관영;이정호;윤정호;이승국;이명진
    • 대한원격탐사학회지
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    • 제33권2호
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    • pp.189-199
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    • 2017
  • 본 연구는 텍스트 마이닝 기법을 활용하여 환경 분야에서 ICT의 활용 연구동향을 정량적으로 분석하였다. 이를 위해 환경 분야 키워드 38개, ICT 관련 키워드 16개를 바탕으로 국가과학기술정보센터(NDSL)에서 최근 20년(1996년-2015년)의 논문 359편을 수집하였다. 해당 논문을 대상으로 환경 분야 및 ICT 관련 자연어를 처리하여 말뭉치(Corpus)단위로 분류체계를 재구성하였다. 전술된 분류체계의 키워드를 바탕으로 텍스트 마이닝 분석 기법인 빈도 분석, 키워드 분석, 키워드 간 연관규칙을 확인하였다. 그 결과 '환경 일반' 및 '기후' 분야의 키워드 출현 빈도가 전체의 77 %, ICT는 '공공융합서비스' 및 '산업융합서비스'가 약 30 %의 비율을 차지하였다. 시계열 분석을 통해 환경 분야에서의 ICT 활용 연구는 최근 5년(2011년-2015년)사이에 급증하여 과거(1996년-2010년)과 비교하여 약 2배 이상 관련 연구가 증가된 것으로 나타났다. 키워드 간 연관 규칙을 생성하여 환경 분야를 기준으로 나타내었을 때, '환경 일반'은 16개, '기후'는 '14'개의 ICT 기반 기술을 주로 활용하고 있는 것으로 확인하였다.

환경모드분석을 통한 영향분석기법의 연구 (A Study on the Environment Failure Mode and Effects Analysis)

  • 이종범;조재립
    • 한국품질경영학회:학술대회논문집
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    • 한국품질경영학회 2009년도 추계학술대회
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    • pp.227-229
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    • 2009
  • Recent discussions in the active growth strategy based on getting a green environment, changes in the management of companies involved in environmental management is the analysis of various risk factors and the green growth at the same time the company's growth strategy is required. Thus, the corporate position on the green growth strategy based on risk management to analyze and respond to face reality, and respond to the scene of the applied methodology is required. In this study, contact the section of Environment to assess potential business risks that the EMEA Environment Mode Effects Analysis methodology through research and development company's in, contact the section of Environment to effectively analyze risk management by addressing the degree of risk assessment as a future-oriented and objective can manage is to provide technical management model.

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Elastic Stack을 이용한 시뮬레이션 분석 환경 구성 (A Simulation Output Analysis Environment by utilizing Elastic Stack)

  • 황보성우;이강선;권용준
    • 한국시뮬레이션학회논문지
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    • 제27권3호
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    • pp.65-73
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    • 2018
  • 본 논문에서는 시뮬레이션 분석 과정의 복잡성을 줄이고 시뮬레이션 다량 수행을 가능토록 하기 위해 Elastic Stack 기술을 이용한 시뮬레이션 결과 분석 환경을 제안한다. 제안된 Elastic Stack 기반 시뮬레이션 결과 분석 환경은 물리적으로 떨어진 다양한 자원 상에서 수행되고 있는 시뮬레이션의 결과들을 중앙의 분석 서버로 자동 전송하고, 전송된 데이터들을 일괄적으로 관리하여 일련의 처리 및 분석 작업이 쉽게 적용될 수 있도록 지원하며, 다양한 가시화를 제공하는 서비스를 연결하여 분석 결과를 게시하는 과정을 손쉽게 구성할 수 있도록 지원한다. 또한, 각 서비스를 네트워크를 이용한 느슨한 연결 상태로 수행할 수 있어 확장성(scalability)을 제공한다. 제안된 시뮬레이션 결과 분석 환경의 유용성을 확인하기 위해 전염병 확산 시뮬레이션을 수행하고 별도의 분리된 서버에서 이에 대한 일련의 분석이 진행되는 과정을 보인다.

실버타운 개발을 위한 서비스환경 평가요인에 관한 연구 (A Research on the Service Environment Evaluation Elements for Development of the Silver Town)

  • 하정순;곽재용
    • 한국주거학회논문집
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    • 제18권5호
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    • pp.143-150
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    • 2007
  • The purpose of this research is to example the general trend of the service environment evaluation of the silver town and classify based on the service environment evaluation to suggest a effective method and alternatives fur development companies. The survey population of this study focused on 40s and 50s' middle aged both genders living in the Seoul and national capital region, we used random sampling method. The analytical methods used in this study were frequency, mean, standard deviation, factor analysis, Chi-Squae analysis, ANOVA, cluster Analysis, post-hoc estimation (Duncan test), To verify the reliability of each measure, Cronbach's alpha coefficient was used. As a result of classifying the environment evaluation elements, it was classified into 5 groups for the differentiating strategy on each group. The groups are: life support service type, medical and health support service type, cultural support service type, indifference type, and food support service type.