• Title/Summary/Keyword: second order effects

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The Effects of Audit Quality on Audit Performance (감사품질이 감사성과에 미치는 요인에 관한 연구)

  • Choi, Gwangyun;Park, JongWoo
    • Journal of Korean Society for Quality Management
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    • v.46 no.1
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    • pp.113-134
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    • 2018
  • Purpose: The purpose of this study was to clarify the causal relationship and correlation between audit quality and audit performance and to analyze theoretical discussions and actual facts in order to improve audit performance on public enterprise audit and to identify what factors contribute to management and to seek ways to secure business performance. Methods: In this study, theoretical consideration was conducted that concerned the definition of audit, the concept of internal audit, the audit quality and the audit performance after having considered advanced researches, related regulations, and literatures. Through the foundation of such theoretical consideration, the components of the audit quality were deducted and each component's impact on the audit performance was empirically proven. The collected data through the survey were analyzed using multi-regression analysis. The measurement tools used for this study were divided into three dimensions such as internal quality, interaction quality and environmental quality. Result: First remark, out of the various components of the audit quality, independence, professionalism, and empathy appear to positively impact the audit degree of satisfaction. However, the measure of sufficiency is shown to bear no correlation to the audit degree of satisfaction. Second, out of the various components of the audit quality, professionalism, sufficiency, and empathy appear to positively impact the audit degree of applicability. However, the measure of independence is shown to bear no correlation to the audit degree of applicability. Third, audit quality appears to positively impact the audit degree of satisfaction and applicability, and also the performance of management. Concusion: It appears that the audit quality positively impacts the audit degree of satisfaction, applicability and management performance indicated by the audit performance.

Phylogeographic and Feeding Ecological Effects on the Mustelid Faunal Assemblages in Japan

  • Sato, Jun J.
    • Animal Systematics, Evolution and Diversity
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    • v.29 no.2
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    • pp.99-114
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    • 2013
  • Phylogeographic and feeding ecological studies of seven terrestrial mustelid species (Carnivora, Mustelidae), the Japanese marten Martes melampus, the sable Martes zibellina, the Japanese badger Meles anakuma, the ermine or the stoat Mustela erminea, the Japanese weasel Mustela itatsi, the least weasel Mustela nivalis, and the Siberian weasel Mustela sibirica, representing four biogeographic patterns in the Japanese archipelagos (Hokkaido, Honshu-Shikoku-Kyushu, Tsushima, and Hokkaido-Honshu), were reviewed in order to clarify causes for the faunal assemblage processes of those mustelid species in Japan. Here, three main constraints were extracted as important factors on the mustelid assemblage. First, fundamental evolutionary differences maintained by niche conservatism in each ecologically diversified lineage ("evolutionary constraint") would enable the species to co-occur without any major problem (coexistence among Martes, Meles, and Mustela species). Second, "ecological constraints" would force two closely related species to be allopatric by competitive exclusion (Mu. itatsi and Mu. sibirica) or to be sympatric by resource partitions (Mu. erminea and Mu. nivalis). Third and most importantly, "geological constraints" would allow specific species to be embraced by a particular geographic region, primarily deciding which species co-occurs. The allopatric distribution of two Martes species in Japan would have been established by the strong effect of the geological separation in Tsugaru Strait. Elucidating both phylogeny and ecology of co-existing species in a community assemblage is important to know which species possess distinct lineage and which ecological traits are adapted to local environments, fulfilling the requirement of the field of conservation biology that endemism and adaptation should both be considered. The Japanese archipelagos would, therefore, provide valuable insight into the conservation for small carnivoran species.

Effects of Growth Regulators and Sucrose Concentrations on the Bulblet Formation through In Vitro Culture of Scale Segment in Nerine bowdenii (네리네(Nerine bowdenii)의 기내 인편배양시 자구형성에 미치는 생장조절제와 Sucrose 농도의 영향)

  • Lee, Seung-Yeob;Ahn, Jeong-Ho;Park, Yun-Jum
    • Journal of Plant Biotechnology
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    • v.31 no.2
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    • pp.139-143
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    • 2004
  • The twin-scale segments of nerine (Nerine bowdenii) were cultured to investigate the influence of NAA, BA and sucrose concentrations on in vitro bulblet formation. The formation of bulblets from twin-scale segments showed a good response both the percentage of bulblet formation and the number of bulblets per explant on MS medium supplemented with 1mg/L NAA and 2 mg/L BA. Formation of bulblet showed the highest efficiency on medium containing 30g/L, and the formation of bulblets was strongly inhibited on medium containing over 90g/L. When the twin-scale segments formed bulblets were subcultured three times to the same medium by 60 day subculture interval, the number of bulblets per explant was 6.5, 7.3 and 8.2 in order of first, second and third. The bulblets over 3mm in diameter were hypertrophied and rooted after transferring to the hormone-free MS medium. The plantlets over 50mm in height were successfully acclimatized in the soil mixed with the same volume of vermiculite and perlite, and the survival rate was over 95%.

Evaluation of Applicability of Renewable Energy in Controlled Horticulture Farms -Centering on Economic Analysis of Geothermal.Solar Powered- (시설원예농가의 재생에너지 적용가능성평가 -지열.태양광의 경제성 분석을 중심으로-)

  • Kim, Tae-Ho;Yoon, Sung-Yee
    • Korean Journal of Organic Agriculture
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    • v.20 no.3
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    • pp.267-282
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    • 2012
  • In this study, RPS system, one of the renewable energy support systems, is utilized for economic analysis of solar generation equipment and the fuel cost savings plan for controlled horticulture farms with high fuel-cost dependency and facility applicability were evaluated. On the exterior of the upper layer of glass greenhouse (9917$m^2$) of controlled horticulture farms using bunker C oil, half of the area (4958$m^2$) was utilized for theoretical installation and operation of 450kW-level solar power generator, and as the result, first, the effect of investment cost only of solar generation system was found to be quite excellent, but it was analyzed that there were limits to saving the fuel costs of the controlled horticulture farms. Second, when geothermal system was first introduced in the farm and solar system was additionally introduced, it was analyzed that the effect of introducing solar system was excellent. In order to apply such effects to the sites of farming, partial supplementation of RPS system which is being uniformly applied regardless of the purpose of renewable energy is necessary. When the subject of use directly install facilities where it is directly connected to national added-value such as food security created by the farming industry, it is necessary to introduce appropriate system that corresponds to such. Moreover, it was studied that the quick development of demonstrative complex that can practically evaluate the applicability of renewable energy in farming industry and interest and preparation of related institutions in financial support structure for its site application would lead to success.

Intravenous Remifentanil Infusion during EVLT for Varicose Vein (하지 정맥류에 대한 정맥내 레이저 치료시 레미펜타닐의 사용)

  • Hwang, Seong-Wook;Sohn, Dong-Suep;Cho, Dai-Yun
    • Journal of Chest Surgery
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    • v.41 no.2
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    • pp.247-252
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    • 2008
  • Background: We compared the analgesic effects of an intravenous infusion of remifentanil with local lidocaine injection during endovenous laser treatments (EVLT) for varicose veins. Material and Method: In order to compare the efficacy of analgesia between the lidocaine group (n=15) and the remifentanil group (n=15), we measure the pain intensity of the patients, with using the visual analogue scale, during EVLT and at the first week, the second week, the third week and the fourth week after EVLT. Result: The remifentanil group showed significantly less pain intensity during EVLT (p<0.01), but there were no differences of pain intensity between the two groups from the first week to the fourth week after EVLT (p>0.3). Conclusion: The result showed that the intravenous infusion of remifentanil during EVLT can be a good option to reduce pain during EVLT for treating varicose veins.

Effects of Pre-Employment Effort of the Physical Therapy Graduates (물리치료(학)과 졸업생의 취업준비 노력과 성과)

  • Ahn, So Youn;An, SeongJa;Kwon, HaeYeon
    • Journal of Korean Physical Therapy Science
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    • v.21 no.1
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    • pp.21-35
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    • 2014
  • Background : This study aims to examine actual conditions of college students' life, behaviors to prepare for employment, and employment performance, thereby providing basic materials to create efficient measures for college students' employment strategies. Method : The subjects of this study were 207 graduates from the Department of Physical Therapy employed in medical and health institutions in Gyeongsangnam-do and Busan. Aquestionnaire devised by Yu Yeon-wha and Lim Gyeong-ae(2012, 2011) was revised and complemented into a self-reporting questionnaire composed of 29 questions. The collected data was analyzed using SPSS Win 18.00 program. Results : 1) The biggest reason for the respondents' selecting physical therapy as a major was bright prospect for employment, and the largest percent of the respondents answered that they started to prepare for employment in the second semester of junior year. 2)Regarding behaviors to prepare for employment, those who largely provided information on employment were the respondents' seniors and friends. 62.3% of the respondents owned certificates and diplomas. 59.9% took part in programs related to employment in order to prepare for employment. Their weakest area was English and what they wanted to know most was annual salaries provided by companies. They put self-development and growth potential before everything as what should be considered in priority when getting a job. 3)The most frequently asked question in their interviews for employment was the motive for application. The biggest reason for their employment at their current institution was their good personality and manner. 4)As for employment performance, they were unsatisfied with their current average annual salary. Conclusion : School should provide consciousness education and employment coaching so that students can early prepare for employment with an active attitude. In particular, educational environment where many students can gain easy access to information about employment in diverse areas should be provided and student coaching should be actively conducted.

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The Effect of Necktie Color and Patterns on the Image Formation of the Men's Suit (넥타이의 색과 무늬가 남성복 이미지에 미치는 영향)

  • 강경자;임지영
    • Journal of the Korean Society of Clothing and Textiles
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    • v.20 no.5
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    • pp.753-768
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    • 1996
  • The purpose of this study is to find out the effect of suit color, necktie color and necktie patterns on the men's suit image formation. The experimental materials developed for this study were a set of stimuli and response scales. The stimuli were 28 color pictures manipulated with suit color, necktie color and necktie patterns by computer drawing. The experimental design consists of 3 factorial design; 1) suit color (navy blue, beige), 2) necktie color (analogous, complimentary color), 3) necktie patterns (plain, dot, stripe, check, paisley, floral, abstract) The 7-point semantic differential response scale designed for visual evaluation of men's suit image on suit color, necktie color and necktie patterns were composed of 34 bipolar adjectives. The subject are 150 female undergraduate students in Chin-ju city. They responded twice to 14 stimuli at random order The result of this study are as follows; 1. By analyzing the responses of the subjects, 4 factors emerged in the dimensional structure of the men's suit image formed by suit color, necktie color and necktie patterns. The 4 factors are charm, potency, uniqueness and tenderness. Among these, charming and potential factors proved to be more important. 2. necktie color, suit color and neckite patterns had the significant effect on the formation of men's suit image. In the charm image, only necktie patterns were proved to be the most dominant variable. The most dominant variable in the potencial and unique image was necktie color and second to it suit color was important. But suit color was most significant in the image of tenderness. 3. In the effects of interactions between each variables, the combination of suit color and necktie color wins more significant than that of suit color and necktie patterns and that of necktie color and necktie patterns, but in the image of tenderness, only the combination of suit color and necktie color was more significant. In the interaction of suit color, necktie color and necktie patterns, the potential factor didn't have the significant effect.

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Equilibrium, Kinetic and Thermodynamic Parameter Studies on Adsorption of Acid Black 1 Using Coconut Shell-Based Granular Activated Carbon (야자각계 입상 활성탄의 Acid Black 1 염료 흡착에 대한 평형, 동역학 및 열역학 파라미터의 연구)

  • Lee, Dong-Chang;Lee, Jong-Jib
    • Applied Chemistry for Engineering
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    • v.27 no.6
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    • pp.590-598
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    • 2016
  • In this study, the adsorption behavior from aqueous solution as well as kinetic and thermodynamic parameters of Acid Black 1 were investigated through batch reaction using coconut shell based granular steam activated carbon. The effects of various adsorption parameters such as pH, initial concentration, contact time, temperature were studied. To confirm the effect of pH, pHpzc measurements were analyzed followed by measuring removal efficiencies of Acid Black 1 at the pH range from 3 to 11. Experimental equilibrium adsorption data were fitted using Langmuir, Freundlich, Temkin and Dubinin-Radushkevich adsorption isotherm. The conformity of adsorption reaction for pseudo first and second order model were evaluated through kinetic analysis. Values of enthalpy change and activation energy were also investigated through thermodynamic analysis and it was confirmed that the adsorption process was endothermic. The spontaneity of adsorption process was evaluated using the values of entropy and Gibbs free energy changes.

A Study on the Adolescent Consumers' Behavior Conformity in Brand Choice -Focused on Casual Wear- (청소년 소비자의 동조적 상표선택행동에 관한 연구 - 캐주얼 의류를 중심으로 -)

  • 김나연;이기춘
    • Journal of the Korean Home Economics Association
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    • v.39 no.12
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    • pp.253-269
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    • 2001
  • The goal of this study is to examine the level of disposition conformity in everyday life and behavior conformity in clothes brand choice, and analyze the effects of disposition conformity and influential variables on behavior conformity in brand choice. For this analysis, the data were collected from 478 middle school and high school students in Seoul through surveys. Frequency, percentage, mean, standard deviation, Pearson's correlation coefficient, ANOVA, t-test, Duncan's multiple range test and multiple regression have been used to analyze the research objectives. Main findings are following; First, the 62.8% of the students showed high level of disposition conformity, and the 60.7% of them showed relatively low level of behavior conformity in brand choice. The adolescent consumers'disposition conformity to the reference groups in everyday life is in the order of parents, peer group, and mass media star. Second, the group differences in disposition conformity are diversified by independent variables. Among socio-demographic variables, disposition conformity to peer group differ by grade and disposition conformity to parents differ by the parents'education. Sex causes differences between groups in all disposition conformity except parents. In economic variables, the perceived level of living raises differences between groups in disposition conformity to the parent and whole disposition conformity. As the degree of disposable money gets higher in buying clothes, adolescent consumers conform more to the mass media star. Disposition conformity to parents and peer group were also differed by self-esteem. Third, significant variables, which affect the adolescent consumers'behavior conformity in brand choice, are grade, their mother's education, degree of disposable money in buying clothes, and disposition conformity to peer group and mass media star.

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Factors Affecting on Saving Behaviors, Perceptions of Economic Situation and Attitudes on the Program of the Asset-based Program Participants (저소득층 자산형성사업 참여자의 저축행위와 경제상황에 대한 인식, 사업에 대한 태도에 영향을 미치는 원인에 관한 연구)

  • Kim, Hyeyoun
    • Korean Journal of Social Welfare
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    • v.66 no.1
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    • pp.35-59
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    • 2014
  • The purpose of this study is to investigate determinants of the saving behaviors, perceptions of economic situation and attitudes on the program of the Individual Development Account program participants in Korea. Data used for this article was the survey on the participants of 'Seoul Hope-plus Saving Account Program' implemented by Seoul Welfare Foundation for 3 years. In order to consider variances within-individual and between-individuals, Hierarchical Linear model is used for this study. The results are as follows. First, In demographic factors, disability, gender, education level, marriage status are significant factors on the effectiveness of the program. Second, the participation on the program has positive effects on the conception on the living standard and economic status of the participants. However, total amount of savings excluding savings on 'Hope plus' has decreased. The household income is positively related with the amount of savings. Thus, it is necessary to consider individuals' socio-demographic factors to planning the asset-based program.

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