• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.311-324
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• 2022

The objective of this study is to examine the influence of fraud investigation on organizational performance of Thai listed companies through mediating effects of internal audit quality, accounting information transparency and financial effectiveness, and moderating effect of corporate governance. In this study, 333 Thai listed companies are the samples of the study. Both the structural equation model and multiple regression analysis are used to examine the research relationships. The results of this study show that fraud investigation has a significant influence on internal audit quality, accounting information transparency, and financial effectiveness. Internal audit quality significantly influences accounting information transparency, financial effectiveness, and organizational performance while financial effectiveness significantly influences organizational performance. Next, both internal audit quality and financial effectiveness potentially mediate the fraud investigation-organizational performance relationships. In addition, corporate governance critically moderates the fraud investigation-internal audit quality relationships and the fraud investigation-financial effectiveness relationships. In summary, fraud investigation functions as an important valuable technique of internal audit practices. As a result, businesses must build and implement a systematic fraud investigation procedure to generate and improve beneficial outcomes in the short, medium, and long term.

• 자원환경지질
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• 제37권1호
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• pp.49-59
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• 2004

The concectration and distribution of contaminants obtained from a contaminated land investigation or an environmental geochemistry survey constitutes the basis of a decision-making process on environmental policies or of scientific researches. As the quality of data determines the reliability of the result, the investigation plan should be adjusted according to the purpose of the investigation. In general, the effort to improve the data quality had been focused mainly on the QA/QC procedures in laboratories. The rapid progress of analytical instrument has also contributed toward improving the analytical precision to a sacrificable degree. Nevertheless, in many cases, it is not the analytical precision that needs improvement for the better precision of overall measurement process: it is rather during the sampling process in the field that is responsible for the poor precision. To assess the data quality on a measured value, ISO recommends to provide information on "measurement uncertainty" along with the measured value. The measurement uncertainty in an environmental measurement context can be explained as the statistical number that expresses the degree of the uncertainty stemming from the sampling and analytical procedures. There is a cost involved in order to improve the precision of sampling and analytical methods so as to decrease the degree of measurement uncertainty. The economical point of compromise in an investigation planning can be achieved when the allowable degree of uncertainty has been set before-hand. The investigation can then be planned accordingly not to exceed the uncertainty limit. Furthermore, if the measurement uncertainty estimated from the preliminary investigation can be separated into sampling and analytical uncertainties, it can be used as a criterion where the resources for the investigation should be allotted cost-effectively to reinforce the weakest link of the whole investigation process. This paper aims to present a method of estimating the level of measurement uncertainty of a measured contamination concentration at a site used as an example and to show how the estimated uncertainty can be applied to serve the particular purpose of an investigation.

• 품질경영학회지
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• 제49권4호
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• pp.467-482
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• 2021

Purpose: The main theme of this study is to determine the optimal control limit of conditional variance investigation by mathematical approach. According to the determination approach of control limit presented in this study, it is possible with only one parameter to calculate the control limit necessary for budgeting control system or standard costing system, in which the limit could not be set in advance, that's why it has the advantage of high practical application. Methods: This study followed the analytical methodology in terms of the decision model of information economics, Bayesian probability theory and Taguchi's quality loss function concept. Results: The function suggested by this study is as follows; ${\delta}{\leq}\frac{3}{2}(k+1)+\frac{2}{\frac{3}{2}(k+1)+\sqrt{\{\frac{3}{2}(k+1)\}^2}+4$ Conclusion: The results of this study will be able to contribute not only in practice of variance investigation requiring in the standard costing and budgeting system, but also in all fields dealing with variance investigation differences, for example, intangible services quality control that are difficult to specify tolerances (control limit) unlike tangible product, and internal information system audits where materiality standards cannot be specified unlike external accounting audits.

• 한국산업보건학회지
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• 제23권3호
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• pp.243-249
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• 2013

Objectives: This study assessed the status of domestic industrial hygiene laboratories using data from on-site investigation for revision of quality control systems in 2012-2013. Methods: The target laboratories were 60 industrial hygiene laboratories chosen by random selection and nationwide distribution which had participated in on-site investigations for revision of quality control systems from March 2012 to August 2013. The investigation was performed on-site following standard quality control procedures. The score between each group was compared using Mann-Whitney and Kruskal-Wallis tests, and the correlation between analytical career, sex, academic major of analyst and score of analytical performance was expressed as Spearman's rank correlation coefficient. Results: The assessment revealed that the items to be improved, in sequence, were effort at staff training (score 65.5), ability to calculate data (score 73.4), establishment of internal quality control guidelines (score 75.7), laboratory facilities (score 77.1), degree of understanding and skill at gas chromatography (score 77.1). Analysis performance showed a positive correlation with career of analyst (r=0.56, p<0.01). Conclusions: The practice of on-site investigation for quality control systems showed the current status of industrial hygiene laboratories in the first trial. There were many laboratories which needed improvement and development of analytical systems. This assessment can provide information for the systematic operation and improvement of facilities at each laboratory. Further practice of this investigation will lead to a proficiency testing and accreditation system for autonomous quality control as is the practice in many countries, rather than mandatory practice by legal regulation.

• Membrane and Water Treatment
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• 제13권6호
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• pp.303-312
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• 2022

The natural hydrology and geological conditions of Xintian County was investigated, the development law of regional karst fissures was studied, the groundwater was collected and tested through a large-scale collection of groundwater to obtain the change law of chemical characteristics and water quality characteristics of groundwater, and the water quality evaluation was carried out for the regional karst groundwater in this paper. The results show that, the whole area is dominated by carbonate rock distribution areas, and the distribution of water systems is relatively developed. The strata are distributed from the Lower Paleozoic Cambrian to the Cenozoic Quaternary, and contain multiple first-order folds. The regional karst dynamic action is strong, and many tunnels or caves of different scales were shown, which are conducive to the enrichment of groundwater. Karst groundwater is neutral and alkaline water, the water is clear and transparent with good taste, and meets the national drinking water hygiene standards. The content of toxic trace elements and fluoride in the water source is generally lower than the limit value specified by the national standard and the accumulated toxic heavy metals is never found. The overall water quality is of good quality and suitable for the development and utilization of various purposes.

• 교육시설
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• 제15권1호
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• pp.44-52
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• 2008

Amid the rapidly changing constructional business conditions, the volume of BTL business sectors has expanded largely during two or three years. Especially, construction works fur educational facilities of elementary, middle and high schools has been performed by the mid-sized construction companies who are not capable of doing effective and systematic quality management while the requirements of the customers are getting higher and higher. In order to have a flexible deal with the rapidly changing business conditions and also to enhance the quality level, it is the high time to reorganize the effective quality management systeme by doing the overall analysis about the quality defects in construction site. Accordingly through the investigation about the quality defects in the construction sites of domestic educational facilities, this study will focus on what kind of quality defects show. It is aimed at providing the preliminary data for the establishment of quality management fur the construction site of the domestic educational facilities by analysing the investigation results.

• 대한의생명과학회지
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• 제13권4호
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• pp.369-374
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• 2007

A fingerprint is an impression of the friction ridges of all or any part of the finger. A friction ridge is a raised portion of the epidermis on the palmar (palm and fingers) or plantar (sole and toes) skin, consisting of one or more connected ridge units of friction ridge skin. There are two fundamental principles underlying the use of fingerprints as a means of identifying individuals - immutability and uniqueness. Friction ridges develop on the fetus in their definitive form before birth. Ridges are persistent throughout life except for permanent scarring. Ridge patterns and the details in small areas of friction ridges are unique and never repeated. Friction ridge patterns vary within limits, which allow for classification. We developed the high temperature-moisturizing method to obtained quality postmortem impressions from decomposing friction ridge skin. This technique is a simple procedure that uses boiling water to recondition the skin. This reconditioning process enhances detail present on the fingers and exposes ridge detail not visible to the naked eye. Therefore, we can recover the quality fingerprints, even from the worst decomposed bodies.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2004년도 춘계학술대회 논문집
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• pp.255-261
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• 2004

본 논문에서는 진해만에서 수질환경에 대한 현장관측조사를 통하여 진해만 수질현황에 대한 해수유동 시뮬레이션을 실시하여 대상해역의 유통특성을 파악하고, 계산된 유통data를 이용하여 해양오염시뮬레이션을 행하였으며 해수유동시뮬레이션 결과를 해양조사원에서 실시한 조석 및 조류관측 자료를 이용하여 시뮬레이션 결과를 검증하였으며, 유통결과를 해양오염 시뮬레이션의 유통 입력 자료로 이용하였다. 해수유통 Data 및 해양관측 Data를 이용하여 수질확산시뮬레이션을 행하여 실측데이터와 비교분석하여 COD농도 분포를 계산하여서 진해만의 수질특성을 파악하고자 하였다.

• 한국지하수토양환경학회:학술대회논문집
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• 한국지하수토양환경학회 2004년도 임시총회 및 추계학술발표회
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• pp.369-372
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• 2004

This study presents the hydrogeochmical investigation to know the effect of geology and sources for water quality in small potable water supply system at rural area. The results of water quality in Geumsan area showed the 3.2% of water samples exceeded the limit of drinking water standard by bacteria. The hydrochemical investigation results indicated the high EC, Ca and HCO$_3$ in surface water and metasedimentary rocks and this is caused by the dissolution of calc-slicate minerals of metasedimentary rocks.

• 한국환경과학회지
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• 제18권12호
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• pp.1339-1347
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• 2009

This study tried to investigate and analyze the actual state such as the regional, classified, and material characteristics of the water quality in order to research the several factors by which the filtrated water of the total 250 cases can be polluted in the water tank. The 215 points (86%) clean the water tanks twice a year regularly and J-city has done the best job of cleaning the water tanks. The fifty points (20%) of the total 250 investigation points examine the water quality of the water tanks every year, however, the 175 investigation points (70%) do not execute the inspection of water quality. In the case of the regional characteristics in the water quality, the 23 points (46%) in H-county, the 17 points (34%) in S-county, and the 16 points (32%) in G-city are incongruent in the standard, and the incongruity ratio of the water quality in J-city is the lowest. The result of the classified incongruity shows that total coliforms were found at the 61 investigation points, mesophilic bacteria were found at the 27 points, and turbidity was found at the 12 points. In the case of the material incongruity, concrete was found at the 63 investigation points as the most distinguished factor, and FRP (fiberglass reinforced plastic) at the 23 points, SMC (sheet molding compound) at the 12 points, and stainless steel was found at the 2 points.