This study presents the design of integrated safety, quality, and environmental information system based on the internet environment. Quality management system, environmental management system, and safety management system are adapted in many manufacturing and service organization respectively but those system does not work effectively. Especially safety management system and environmental management system are very similar with format and contents. Therefore, Those system must be integrated to increase effiency.

This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016- 2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.

This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.

The paper aims to investigate auditors, auditing firms and other external factors that affect quality of information technology audit in Vietnam. We conducted 2 types of data collections including direct and on survey. For direct survey, we sent directly to auditors at the training classes organized by State Securities Exchanges Commission. An online survey was established and Google doc link was provided to the Big4 and non-Big4 auditors. We received 138 survey responses in that 90 auditors came from Big4 and 48 auditors from non-Big4 firms. The data are analyzed using a factor analysis and compare means approaches to illustrate the potential IT audit quality factors and identify differences between two groups of auditors. The results show that independence and accounting knowledge and audit skills are the most important factors. And since external auditors perform many assurance services, the independence is critical. The result also shows that the auditors need to have enough competent and professional skills when conducting an audit, especially within an IT environment that requires high quality. The findings suggest a similar pattern of two groups in the context of Vietnam and some factors of auditors and auditing firms appear to have a statistically significant impact on quality of IT audit.

스마트폰 등 모바일 기기를 통한 SNS가 보편화 되면서, IT와 네트워크의 결합으로 인한 ‘스마트 관광’이 급속하게 확산되고 있으며 미식관광에 있어서도 SNS의 영향력은 절대적이라 할 수 있다. 따라서 SNS를 통한 미식상품 정보의 전파와 내용은 사용자간 실시간 공유 및 연결, 댓글 또는 방문 참여라는 생산자적 소비자의 소통구조로 이루어져 있어 그만큼 정보품질의 중요성이 강조되고 있다. 본 연구의 목적은 미식 관광상품 속성요인을 포함한 SNS 정보품질과 관광지 선택속성이 관광자 만족에 어떠한 영향을 미치는지를 검증하고자 하였다. 연구의 목적을 달성하기 위하여 잠재적인 혹은 경험적인 미식 관광객을 대상으로 설문 조사하였으며, 총 300부의 연구 설문지 중 불성실한 내용 84부를 제외하고 216부를 최종 분석하였다. 분석도구로는 SPSS 25.0을 이용하여 신뢰도 및 요인분석, 상관관계 분석, 다중회귀분석을 하였으며 가설 검정에 대한 분석결과는 다음과 같다. 첫째, SNS 미식상품 정보품질은 관광자 만족에 일부분 유의미한 영향을 미침으로 부분 채택되었고 둘째, 관광지 선택속성은 만족에 유의미한 정(+)의 영향 관계를 형성하였다. 따라서 본 연구의 가설은 부분 채택되었으나, 연구결과에서 미식상품요인과 SNS 정보품질 요인이 만족에 미치는 영향요인이 서로 확연히 다름을 확인할 수 있었고 이에 후속 연구에서는 미식 관광객에게 필요한 미식상품 품질요인변수를 더 다양화할 필요성이 있다.

최근 중국 화장품 시장의 규모가 증가되고 있으며, 한류의 영향으로 중국에서 K-뷰티가 각광을 받고 있다. 중국내에서 모바일을 통한 쇼핑의 간편 결제 시스템을 갖춘 위챗의 왕홍을 중심으로 소개되고 있는 화장품에 관한 정보는 구전과 구매에 결정적인 영향력을 준다. 이에 본 연구에서는 중국 모바일 마케팅의 정보품질 특성을 중심으로 한국 화장품 구전효과와 구매의도에 미치는 영향에 대해서 살펴보고자 한다. 본 연구는 이론적 연구를 통해 모바일 마케팅 관점에서 정보품질, 구전효과, 구매의도를 이해하고 설문조사를 통해 가설을 검증하였다. 분석은 SPSS 22.0 프로그램을 사용하여 모바일 마케팅 정보 품질에 대한 유용성, 정확성, 형식성, 적시성, 접근성 요인이 구전효과 및 구매의도에 미치는 영향에 대해 중국 20-40대 여성 소비자를 대상으로 온라인 설문을 진행하였다. 본 연구의 결과에서 모바일 마케팅 정보품질의 유용성, 형식성, 적시성은 구전효과에 영향을 미쳤으며, 유용성, 형식성은 구매의도에 영향을 나타냈다.

Purpose - The purpose of this paper is to find out the determinants of the quality of financial information in the financial environment of the cement companies of Bangladesh. Research design, data and methodology - This study considers a total of fifty-eight firm years as the sample from the seven listed cement companies of Bangladesh during the period of 2007 to 2015. This study applies the multivariate regression analysis including the pooled OLS, panel and controlling time. Results - This study finds that profitability and external financing are the two major explanatory variables in determining the quality of financial information. This study also finds that firm size and accrual quality don’t have any significant influence on quality of financial information. Conclusion - This study observed that profitability of this sector which is much volatile and prone to be manipulated. Thus, this paper suggests that higher profitability needs more scrutiny while assessing quality of financial information. Finally, this study provides some indications for future research such as considering the listed firms of other sectors of Bangladesh or cross country comparison in different country setting.

Meteorological factors and air pollutants are associated with respiratory diseases, and appropriate use of weather and air quality information is helpful in the management of patients with such diseases. This study was performed to investigate both the utilization of weather and air quality information by, and the needs of, patients with respiratory diseases. Questionnaires were administered to 112 patients with respiratory diseases, 60.7% of whom were female. The rates of bronchial asthma and chronic obstructive pulmonary disease among patients were 67.0% and 10.7%, respectively. The majority of subjects (90%) responded that prevention was important for respiratory disease management and indicated that they used weather and air quality information either every day or occasionally. However, respondents underestimated the importance of weather and air quality information for disease management and were unaware of some types of weather information. The subjects agreed that respiratory diseases were sensitive to weather and air quality. The most important weather-related factors were diurnal temperature range, minimum temperature, relative humidity, and wind, while those for air quality were particulate matter and Asian dust. Information was gleaned mainly from television programs in patients aged 60 years and older and from smartphone applications for those below 60 years of age. The subjects desired additional information on the management and prevention of respiratory diseases. This study identified problems regarding the utility of weather and air quality information currently available for patients with respiratory diseases, who indicated that they desired disease-related information, including information in the form of action plans, rather than simple health- and air quality-related information. This study highlights the necessity for notification services that can be used to easily obtain information, specifically regarding disease management.

Concrete residential structures are being redesigned for maximum space utilization efficiency by including parking lots and other convenience facilities. However, there are increasing problems of leakage due to various environmental and deterioration conditions. This paper proposes the a world-wide-web based professional information sharing system designed to provide solutions, alternatives and technical information for leakage prevention and effective design at the beginning of the construction stage.

Purpose - The main purpose of the current study is to examine the impact of accounting information quality and information asymmetry on the underinvestment phenomenon among the listed companies on the Tehran Stock Exchange (TSE). Research design, data, and methodology - The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE’s website from 2010 to 2015. Accounting information quality and information asymmetry is considered as independent variables, and their impact is examined on the dependent variable (underinvestment). Results - The statistical results, based on data collected from 94 listed companies on the TSE during 2010–2015, revealed positive impact of accounting information quality and positive impact of information asymmetry on underinvestment. There was a significant relationship between accrual quality (AQ) and underinvestment, and spread and underinvestment. The results also showed that information asymmetry is the main factor in the creation underinvestment. Conclusions - Findings of this article can assist accounting researchers and theoreticians in comparing Real world facts with hypotheses developed with respect to accounting information quality, information asymmetry and underinvestment. However, the results of fuzzy regression analysis indicate significant relationships between the independent variable except underinvestment.

최근 기후변화 및 4대강 보에 의한 본류 구간에서의 조류 발생 우려로 인하여 지류로부터 유입되는 영양염류 물질 등 비점오염에 대한 관리의 필요성이 증대되고 있다. 이와 같이 영양염류의 다량 유입 등 원인제공에서 대 조류 발생과 같은 수질현상으로 발현되기까지 장기간이 소요되는 경우, 오염원의 입체적 관리 및 사전예방 대책 수립을 위한 장기 수질예보의 필요성이 높아지고 있다. 국내의 경우 「수질예보 및 대응조치에 관한 규정」에 따라 현재 국립환경과학원에서는 4대강 본류 중심의 7일 단위의 단기 수질예보를 수행하고 있으며, 해외의 경우에도 장기 수질예보의 사례를 찾아보기 힘들다. 본 연구에서는 3개월 선행예측기간(lead time)의 장기 수질예보를 위해서 통계적 접근 방법과 모델링 기반 접근 방법의 예측성을 비교하였다. 통계적 접근 방법의 경우 관측자료 기반 기후인자(Climate Index)와 중권역 규모 관측 수질 사이의 지체시간(lag time)을 갖는 원격상관(teleconnection)을 이용하여 모델링 과정 없이 수질을 예측하였다. 반면 모델링 기반 방법의 경우에는 장기 기후예측 정보를 유역규모 및 일 단위로 시·공간적 상세화(downscaling)를 거쳐 유역모형의 입력으로 사용하여 수질을 예측하였으며, 유역모형으로는 국내에서 가장 보편적으로 사용되고 있는 Soil and Water Assessment Tool (SWAT) 및 Hydrological Simulation Program-Fortran (HSPF) 모형을 사용하였다. 낙동강의 위천 중권역을 대상으로 하여 총질소(TN) 및 총인(TP) 수질항목에 대한 예측성을 평가하였다. 통계적 방법의 경우 3개 관측지점에서 월별(12개월) 수질 장기 예측을 수행한 결과 유의수준 0.05에서 유의미한 상관계수(Temporal Correlation Coefficient) 이상의 값을 보인 경우는 TN, TP의 경우 각각 83%, 89%로서 적절한 예측성을 보였다. 반면 모델링 방법의 경우에는 수질의 절댓값(농도) 비교를 통한 예측성 평가에는 어려움이 있는 것으로 나타났으며, 향후 추가적인 예측성 평가 기법의 개발이 필요할 것으로 사료된다.

The purposes of this research project are to identify quantitative trait loci (QTLs) associated with yield-related traits using a recombinant inbred line (RIL) population derived from a cross between a high-yield soybean genotype SS0404-T5-76 and Daewonkong and to develop high-yield soybean and lodging-resistant sprout soybean cultivars. For development of DNA markers and identification of functional sequence variations, firstly, whole genome of five soybean genotypes, Sinpaldalkong 2, SS2-2, Pungsanamulkong, SS0404-T5-76 and Daewongkong, were sequenced using Illumina Hi-Seq technology. SS2-2 is a EMS-induced mutant of Sinpadalkong 2. SS0404-T5-76 showing high-yield is a F8 RIL derived from a cross of Pungsanamulkong x SS2-2. Daewonkong is a elite cultivar with high-protein. Furthermore, to construct a genetic linkage map, we are advancing F4 lines of SS0404-T5-76 x Daewonkong by single seed-descent. Secondly, we developed high-protein and high-yield soybean lines and lodging-resistant sprout lines. Area-adaptability tests of these promising lines are performing in three different locations including Jeju, Naju, and Suwon. Based on the results of area adaptability tests, we are planing to conduct cultivar registration of the promising soybean lines.

병성천의 기후변화에 대한 영향을 평가하기 위하여 CGCM 3.1 T63의 A2 시나리오를 미래기후정보로 선택하였으며, CGCM으로부터 획득된 강수자료를 비롯한 미래기후자료는 다지점 강수발생기를 통하여 지역기후자료로 규모내림되어졌다. 상기 규모내림된 기후자료는 병성천의 유출량 및 수질을 예측하기 위하여 SWAT모형의 입력자료로 사용되었다. 간단한 민감도분석의 결과로서, 대기 중 이산화탄소 농도의 증가는 증발산량의 감소와 토양수분의 증가를 유발하여 유출량을

도시유역의 수자원 개발 및 재해예방을 위해서는 정확한 입력정보의 생성방안을 개발하였고, 급속한 도시화의 영향에 따른 수자원 및 환경문제를 보다 효율적으로 해결하기 위하여 전문가시스템의 개발 및 적용방안을 제안하였다. ARC/INFO를 사용한 지리정보체계의 적용과 인공위성 관측자료를 사용함으로써 넓은 공간에서 시간적 변화가 큰 안양천 유역의 자료들을 합리적으로 획득하였으며, CLIPS 6.0을 적용하여 전문가시스템 ESPE를 개발하였다. 재현결과가 측정자