Ensuring the Quality of Higher Education in Ukraine

Olha, Oseredchuk,Mykola, Mykhailichenko,Nataliia, Rokosovyk,Olha, Komar,Valentyna, Bielikova,Oleh, Plakhotnik,Oleksandr, Kuchai International Journal of Computer ScienceNetwork S 2022 International journal of computer science and netw Vol.22 No.12

The National Agency for Quality Assurance in Higher Education plays a crucial role in education in Ukraine, as an independent entity creates and ensures quality standards of higher education, which allow to properly implement the educational policy of the state, develop the economy and society as a whole. The purpose of the article: to reveal the crucial role of the National Agency for Quality Assurance in Higher Education to create quality management of higher education institutions, to show its mechanism as an independent entity that creates and ensures quality standards of higher education. and society as a whole. The mission of the National Agency for Quality Assurance in Higher Education is to become a catalyst for positive changes in higher education and the formation of a culture of its quality. The strategic goals of the National Agency are implemented in three main areas: the quality of educational services, recognition of the quality of scientific results, ensuring the systemic impact of the National Agency. The National Agency for Quality Assurance in Higher Education exercises various powers, which can be divided into: regulatory, analytical, accreditation, control, communication. The effectiveness of the work of the National Agency for Quality Assurance in Higher Education for 2020 has been proved. The results of a survey conducted by 183 higher education institutions of Ukraine conducted by the National Agency for Quality Assurance in Higher Education are shown. Emphasis was placed on the development of "Recommendations of the National Agency for Quality Assurance in Higher Education regarding the introduction of an internal quality assurance system." The international activity and international recognition of the National Agency for Quality Assurance in Higher Education are shown.

언택트 문화 확산에 따른 모바일 쇼핑몰의 품질속성이 만족, 신뢰 및 지속적 이용의도에 미치는 영향

김시엽 ( Si-yeop Kim ),이용성 ( Yong-sung Lee ),박노현 ( No-hyun Park ) 한국유통경영학회(구 한국유통정보학회) 2021 유통경영학회지 Vol.24 No.3

Purpose: The COVID-19 pandemic has created a new consumption trend in the mobile shopping market. The purpose of this study is to investigate the quality attributes and their individual measurements in the mobile shopping mall and to clarify the relationship among these quality attributes, customer satisfaction, customer trust and intention to continuous use. Research design, data, and methodology: A research model was designed to understand the structural impact relationship of the quality attributes of mobile shopping malls on satisfaction, trust, and intention to use. Based on previous researches, quality attributes of mobile shopping mall were defined as five constituent concepts: system quality, information quality, service quality, product quality, and non-face-to-face quality. From April 2 to April 21, 2021, a survey was conducted on 309 adult people with experience in purchasing products from mobile shopping mall by mobile device. Verification of the research model was performed using SPSS and AMOS. Frequency analysis was conducted to examine the sample characteristics. Reliability analysis, exploratory factor analysis, and confirmatory factor analysis were conducted to evaluate the validity and internal consistency. Discriminant validity analysis was conducted to determine the validity of discrimination and the validity of law. It was analyzed the structural equation model to verify the hypothesis and test results. Results: System quality and information quality insignificantly affected on satisfaction and trust. But, service quality, product quality and non-to-face-to quality had a significant positive impact on satisfaction. Trust was significantly positive impact influenced by service quality, product quality, and non-to-face-to quality. It was founded that satisfaction and trust had a significant positive effect on intention to continue use. Implications: The results of this study suggested quality attributes that consumers consider important when purchasing products by mobile device, and providing useful basic data for mobile shopping mall companies to establish related marketing strategies and to response market demand.

Ensuring the Quality of Higher Education in Ukraine

Olha Oseredchuk,Mykola Mykhailichenko,Nataliia Rokosovyk,Olha Komar,Valentyna Bielikova,Oleh Plakhotnik,Oleksandr Kuchai International Journal of Computer ScienceNetwork S 2023 International journal of computer science and netw Vol.23 No.11

The National Agency for Quality Assurance in Higher Education plays a crucial role in education in Ukraine, as an independent entity creates and ensures quality standards of higher education, which allow to properly implement the educational policy of the state, develop the economy and society as a whole.The purpose of the article: to reveal the crucial role of the National Agency for Quality Assurance in Higher Education to create quality management of higher education institutions, to show its mechanism as an independent entity that creates and ensures quality standards of higher education. and society as a whole. The mission of the National Agency for Quality Assurance in Higher Education is to become a catalyst for positive changes in higher education and the formation of a culture of its quality. The strategic goals of the National Agency are implemented in three main areas: the quality of educational services, recognition of the quality of scientific results, ensuring the systemic impact of the National Agency. The National Agency for Quality Assurance in Higher Education exercises various powers, which can be divided into: regulatory, analytical, accreditation, control, communication.The effectiveness of the work of the National Agency for Quality Assurance in Higher Education for 2020 has been proved. The results of a survey conducted by 183 higher education institutions of Ukraine conducted by the National Agency for Quality Assurance in Higher Education are shown. Emphasis was placed on the development of "Recommendations of the National Agency for Quality Assurance in Higher Education regarding the introduction of an internal quality assurance system." The international activity and international recognition of the National Agency for Quality Assurance in Higher Education are shown.

How Through-Process Optimization (TPO) Assists to Meet Product Quality

( Klaus Jax ),( Yuyou Zhai ),( Wolfgang Oberaigner ) 한국부식방식학회 2024 Corrosion Science and Technology Vol.23 No.2

This paper introduces Primetals Technologies’ Through-Process Optimization (TPO) Services and Through-Process Quality Control (TPQC) System, which integrate domain knowledge, software, and automation expertise to assist steel producers in achieving operational excellence. TPQC collects high-resolution process and product data from the entire production route, providing visualizations and facilitating quality assurance. It also enables the application of artificial intelligence techniques to optimize processes, accelerate steel grade development, and enhance product quality. The main objective of TPO is to grow and digitize operational know-how, increase profitability, and better meet customer needs. The paper describes the contribution of these systems to achieving operational excellence, with a focus on quality assurance. Transparent and traceable production data is used for manual and automatic quality evaluation, resulting in product quality status and guiding the product disposition process. Deviation management is supported by rule-based and AI-based assistants, along with monitoring, alarming, and reporting functions ensuring early recognition of deviations. Embedded root cause proposals and their corrective and compensatory actions facilitate decision support to maintain product quality. Quality indicators and predictive quality models further enhance the efficiency of the quality assurance process. Utilizing the quality assurance software package, TPQC acts as a “one-truth” platform for product quality key players.

품질경쟁력 우수기업의 평가지표에 대한 실증적 분석

박동준(Dong Joon Park) 한국산업경영시스템학회 2016 한국산업경영시스템학회지 Vol.39 No.1

Quality has been a key issue to manufacturers. Many distinguished scholars have defined quality with profound insight. Korean firms struggle to make better products to fulfil requirements and satisfy customers. Korean industries have implemented quality management from Japan in early 70s. Statistical quality control, QCC (Quality Control Circle), and total quality management have also been introduced in succession. Chief executive officers, managers, and field employees have been aware of the importance of quality since then. This quality movement force workers to improve quality. They have to maintain the quality of products and compete with foreign products. Korean industries were able to compete with foreign industries in price. However, Korean firms now have to compete in quality as well as price. ISO (International Organization for Standardization) was established and industries around world have started to implement standardized systems depending on their need. ISO 9000 has continuously been revised and firms around world started to register a ISO 9000 certificate. Today’s quality competitiveness gets more deeply involved. KSA (Korean Standard Association) have launched QCAS (Quality Competitiveness Assessment System) since 1997. Up until now recent status of QCAS have been reported but the characteristics of QCAS results have not been analyzed. In this article we examine the QCAS results of 41 firms in 2014. QCAS consisted of 13 subsections : strategy and management system, organization culture and development of human resource, information management, quality system, customer satisfaction, management achievement, TPM, logistics, product development and technology, PL, QCC, SQC/SPC, and reliability. We performed one way ANOVA to discover the difference among the levels of firm size, business type, and quality hall of fame using the total scores of 13 subsections resulted from QCAS. We also analyzed the scores of 13 individual subsections of QCAS to see if there is any differences based on firm size and business type. We interpret the results and implication of analysis and finally draw a conclusion.

Quality-Sustainable Way to Business Excellence

Kondo, Yoshio 한국품질경영학회 2002 The Asian Journal on Quality Vol.3 No.2

Quality is distinguished from the other important management indicators, cost and profitability, by the features of its for longer history and of common concern to both manufacturer and customer. We may say from this that quality has a far more human aspect than either cost or profitability. We stress the importance of establishing “quality culture.” But we do not commonly use the terms of “cost culture” or “productivity culture.” In addition, we know from our experiences that improving quality by creative methods can lead to lower cost and higher productivity, although the converse is not necessarily true. In the Maslow’s hierarchy of human needs, it is known that the character of human needs changes from extrinsic and material ones at lower levels to intrinsic and mental or spiritual ones at higher levels. We know from our experience that employee satisfaction is closely linked with quality, which is of more human nature and can further be deployed into the detailed elements of quality. The leaders and managers should positively display leadership and respond to the efforts of the subordinates. Without these managerial leadership and efforts, it is almost impossible to provide essential and true customer satisfaction. They are the indispensable elements for business excellence.

중소회계법인의 품질관리감리와 감사품질

장금주,박현영,정주렴,강민정 한국공인회계사회 2021 회계·세무와 감사 연구 Vol.63 No.1

Recently audit environment has changed greatly due to the revision of external audit of the corporations law, and the quality control requirements for a audit firm's accounting and auditing practice has been enhanced due to increased audit risks such as lawsuits. With the implementation of new systems such as the standard audit hour policy and the auditor registration system, accounting firms faced unprecedented changes in the audit environment. In particular, there has been a constant need to improve internal quality control of small and medium-sized accounting firms, which are likely to have insufficient quality control systems compared to large accounting firms. In this study, we examined the audit quality control status of small and medium-sized accounting firms and also analyzed the relationship between the elements of an audit firm's system of quality control and audit quality. For data, we conducted a survey of small and medium-sized accounting firms to find out the results of inspection of Auditing Firms’ quality control system by the Korean Institute of Certified Public Accountants(KICPA) from 2011 to 2017. Among the elements of audit firm’s system of quality control, elements with high violations were 1)independence requirements, 2)acceptance and continuance of client relationships, 3)appropriate action against violators, 4)a monitoring process, 5)management of audit time. For KSE and KOSDAQ listed companies audited by small and medium-sized accounting firms from 2011 to 2017, we analyzed whether the results of inspection of Auditing Firms’ quality control system presented above had a significant relationship with the final audit quality. In the regression analysis results, we find that management responsibility, independence confirmations procedures, acceptance and continuance of client relationships, education and training, sufficient amount of audit hours, and engagement documentation showed a significant relationship with audit quality. In addition, we find that the smaller the number of comments on violations, the higher the audit quality. As a limitation of this study, data from accounting firms that did not respond to the survey were excluded from the study, so the audit quality control status of the entire small and medium-sized accounting firms cannot be identified, and the results of analysis between the results of inspection of Auditing Firms’ quality control and audit quality could not be generalized. In addition, in this study, the results of inspection of Auditing Firms' quality control are analyzed by elements of a system of quality control under KSQC1(Korean Standard on Quality Control 1), and it will be difficult to ascertain whether elements on QC with many violation affect the deterioration of auditing quality. This is because some elements that are found to be insufficient during inspection of Auditing Firms’ quality control may or may not have a significant impact on audit quality. For example, although there is a lack of monitoring procedures for the quality control system, but if the internal preliminary review is properly conducted, the final audit quality can be good. Therefore, it will be necessary to comprehensively analyze each quality control elements and identify the factors that have more influence on the audit quality, but this study was not performed due to the limitations of data. If these limitations are supplemented in future studies, it is expected that the relationship between elements on quality control and audit quality will be revealed in greater depth. This study gives implications to academia and regulators by identifying the status of quality control of small and medium-sized accounting firms that need improvement and reporting the relationship between the elements of an audit firm's system of quality control and audit quality. 최근 주식회사등의 외부감사에 대한 법률 개정 등으로 회계법인의 감사환경이 크게 변화하고 회계법인의 품질관리에 대한 제도가 강화되고 있다. 이러한 상황에서 대형회계법인에 비해 품질관리 시스템이 미흡할 가능성이 높은 중소회계법인의 내부 품질관리 개선 필요성이 지속적으로 제시되어 왔다. 이에 본 연구에서는 한국공인회계사회 품질관리감리 수검대상인 중소회계법인을 대상으로 품질관리감리 결과를 통해 품질관리 현황을 파악하고, 품질관리감리에서 나타난 세부 요소별 품질관리결과와 최종 감사품질의 관련성을 분석하였다. 우선, 중소회계법인을 대상으로 2011년부터 2017년까지 한국공인회계사회에서 실시한 품질관리감리 결과에 대한 설문조사를 실시하였다. 그 결과 중소회계법인은 독립성 확인, 품질관리위반자에 대한 조치, 모니터링, 감사시간 관리, 업무수임 및 유지절차 구축에서 지적받은 횟수가 높았다. 그 다음 품질관리감리에서 지적을 받은 세부 항목과 재량적발생액과의 관계를 회귀분석을 통해 검토하였는데, 경영진 운영책임, 독립성 절차, 업무의 수임 및 유지, 교육, 감사시간 및 조서관리 절차가 감사품질과 유의한 관계를 보였으며, 전반적인 지적사항이 적을수록 감사품질이 높았다. 이러한 결과는 중소회계법인의 감사품질은 전반적인 품질관리시스템 개선으로 제고될 수 있다는 것을 실증적으로 제시한다. 본 연구는 이미 시스템을 구축하고 있는 대형회계법인에 비해 시스템적 개선이 필요한 중소회계법인의 현황을 제시하고 품질관리요소별 감사품질간의 관계를 보고함으로써 학계 및 규제기관에 시사점을 제시하고 있다.

발생액의 질의 회계정보 유용성

손성규,고재민,백혜원 한국회계정보학회 2009 회계정보연구 Vol.27 No.2

The objective of this study is to investigate whether accruals quality, an alternative measure of accounting information quality, has an information content in the capital market. Traditionally discretionary accruals are used as a proxy of accounting information quality. However, discretionary accruals might imply earnings management or deliver managers' private information. Thus the discretionary accruals could cause a measurement error problem. Dechow and Dichev(2002) argued that discretionary accruals which are realized into future cash flows cannot be a outcome of earnings management but a signal of future performance. In this perspective, accruals quality measured with cash flows of previous, current, and next period is considered to overcome the measurement error of discretionary accruals. The superior accounting information would accompany bigger stock price reaction by its predictability and precision, and smaller trading volume reaction by mitigating the heterogeneity among investors. In order to test an information content, we examine if stock price reaction is bigger and trading volume reaction is smaller as accruals quality increases. In addition, we compare an information content of accruals quality with that of discretionary accruals. This will enable us to recognize which measure is more effective in judging quality of accounting information in the capital market. Our empirical results are as follows. First, the higher the accruals quality, the bigger the stock price reaction with the same unexpected earnings. Second, the higher the accruals quality, the smaller the trading volume reaction with the same stock price change. Third, stock price reacts more and trading volume reacts less in superior accounting information assessed by accruals quality than discretionary accruals. Our findings show that accruals quality is a significant measure of accounting information quality. Furthermore, it could be a better proxy of accounting information quality than discretionary accruals in the capital market. Therefore, we suggest that researchers should use accruals quality in valuing quality of accounting information. 본 연구의 목적은 발생액의 질(accruals quality)이 회계정보의 질을 평가하는 측정치(proxy)로 적정한지를 검증하는 것이다. 즉 발생액의 질이 자본시장에서 어떻게 평가 받는지를 분석함으로써, 정보유용성이 있는지를 살펴보는 것이다. 전통적인 측정치인 재량적발생액이 사적 정보의 전달과 이익조정의 수단이라는 양면성을 가지고 있기 때문에, 재량적발생액의 크기만으로 회계정보의 품질을 평가하는 것은 논란의 여지가 있다. Dechow and Dichev(2002)는 재량적발생액이라도 실제로 현금으로 실현되는지 여부에 따라 회계정보의 질을 평가함으로써, 재량적발생액이 갖는 측정 오차를 극복하고자 하였다. 양질의 회계정보는 이익 공시 시점에서 높은 예측 가능성(predictability)과 정확성(precision)으로 주가 반응은 클 것이며, 회계정보 해석의 이질성(heterogeneity)을 완화시켜 거래량 반응은 작을 것이다. 따라서 발생액의 질에 따라 회계이익이 주가수익률에 미치는 영향과 주가 변동이 주식 거래량에 미치는 영향이 어떻게 달라지는지를 살펴보았다. 또한 회계정보의 질에 대한 전통적인 측정치인 재량적발생액과 발생액의 질에 대해 주가 반응과 거래량 반응을 비교함으로써, 회계정보의 질을 평가하는 데 있어 어떤 측정치가 시장에서 더 유효한지를 검증하였다. 실증 분석 결과는 다음과 같다. 첫째, 같은 비기대이익 수준이라 하더라도 발생액의 질이 높은 기업은 주가 반응이 더 크게 나타났다. 둘째, 주가 변동의 정도가 같더라도 발생액의 질이 높은 기업은 거래량 반응이 더 작다는 사실을 확인하였다. 셋째, 재량적발생액보다 발생액의 질로 평가한 양질의 회계정보에서 주가 반응은 더 크고 거래량 반응은 더 작다는 사실을 관찰하였다. 이는 발생액의 질은 자본시장에서 회계정보의 질을 평가하는 유효한 측정치로 인정 받고 있으며, 재량적발생액보다 더 의미 있는 측정치로 평가 받고 있음을 의미한다. 따라서 향후 자본시장 연구에서 회계정보의 질을 평가할 때는 재량적발생액 뿐 아니라, 발생액의 질을 적극적으로 도입하는 것이 필요하다고 제안한다.

준실시간 품질처리 기법을 활용한 해수위 관측자료의 품질개선 방안

석민준,황창수,이수호,이준식,송동훈,박상표 한국수로학회 2023 한국수로학회지 Vol.12 No.2

립해양조사원(KHOA, Korea Hydrographic and Oceanographic Agency)은 국가해양관측망의 안정적인 운영과 해양관측자료의 품질 향상을 위하여 관측시설물 유지관리와 해양관측자료의 품질처리(실시간 및 비실시간)를 수행하고 있다. 실시간 품질처리는 다양한 물리적 알고리즘 및 기준을 이용하여 자동 품질처리를 수행하는 것으로, 실시간 품질처리가 완료된 관측자료는 ‘국립해양조사원 홈페이지 누리집’을 통해 제공 중이다. 비실시간 품질처리는 매월 초순에 전월의 관측자료를 대상으로 품질관리 담당자가 수동 품질처리를 수행하는 것이며, 비실시간 품질처리가 완료된 자료는 가공 및 분석을 통해 통계 자료, 1시간 조위 등을 산출하여 해당 정보들을 간행물에서 제공하고 있다. 본 연구는 국내 해양관측자료의 품질처리 방법 개선을 위하여 기존 실시간, 비실시간 품질처리 기법 외 적용이 가능한 준실시간 품질처리 기법을 조사하고, 해당 기법을 해수위 관측자료에 적용 및 실험하여 활용 가능성을 검토하였다. 해양관측자료 준실시간 품질처리 기법의 조사 결과, 다양한 해양과 관련된 국제적인 유관기관(IOC, GLOSS 등)에서는 해수위(조위) 관측자료의 품질개선을 위해 SELENE(SEa LEvel NEar-real time quality control processing) 알고리즘의 적용을 적극 권장하고 있다. 이에 국립해양조사원의 조위관측소에서 수집한 조위 자료에 대해 품질처리 최적화 실험을 통해 적합한 매개변수를 산출하였으며, 해당 기법을 적용하여 품질처리 정확도를 분석하였다. 분석 결과, 특이상황을 제외한 조위 관측자료의 준실시간 품질처리 정확도는 평균 90% 이상으로 매우 양호하게 나타났다. 따라서 실시간 및 비실시간 품질검사 외 해당 준실시간 품질처리 기법을 품질검사 현업에 도입·적용한다면, 조위 관측자료의 품질개선과 더불어 신속한 품질처리 자료 생산으로 해양정보 서비스 활용도 향상에 큰 도움이 될 것으로 생각된다. The main responsibility of Korea Hydrographic and Oceanographic Agency (KHOA) is to operate the Korea Ocean Observing and Forecasting System(KOOFS) and enhance the quality of observed oceanographic data. To achieve this, KHOA maintains facilities and quality control of observed oceanographic data in real-time and non-real time. real-time quality control means automatic quality control using various physical algorithms. The data for which real-time quality control has been completed is provided on the the KHOA Homepage. Non-real time quality control means manual processing by oceanographic experts.statistical data, hourly tidal levels, and other information, which is made available through publications. The purpose of study is to enhance the quality processing performance of marine observation data by applying near-real time quality control techniques in addition to the existing quality control methods. First, a survey was conducted on the various quality processing techniques used by various international organizations. And then, among the surveyed techniques, suitable methods were applied to sea level data for experimentation. According to the results of the investigation into near-real time quality management technology, various institutions strongly recommend the use of the SELENE(SEa LEvel NEar-real time quality control processing) algorithm for improving the quality of sea level data. To determine suitable parameters, optimization experiments were conducted using sea level data observed at KHOA's tidal observation station. This algorithm was then utilized to measure the accuracy of quality control data. As a result, the accuracy of near-real time quality-managed sea level data except in special situation was found to be above 90% on average. If it would use the near-real time quality management technique and utilizing it in conjunction with real-time and non-real time quality management would not only enhance the quality of sea level observation data but also enable swift quality management. Therefore, it is expected to significantly contribute to the improvement of marine information services.

기획논문: 정부의 질과 시민사회: 비판적 검토와 지표 개발을 위한 시론

김선혁 ( Sun Hyuk Kim ) 고려대학교 정부학연구소 2011 정부학연구 Vol.17 No.3

본 논문은 최근 서구 학계에서 큰 관심의 대상이 되고 있고 국내 학계에도 막 소개되기 시작한 ``정부의 질(Quality of Government)`` 논의를 비판적으로 검토하고 정부의 질 연구가 각국 행정과 정책의 비교 분석틀로서 보다 유용하게 쓰이기 위해서는 시민사회와 관련된 지표들이 적극적으로 개발, 포함되어야 한다고 주장한다. 우선 정부의 질 논의의 지식사적 맥락을 살펴보기 위해 삶의 질, 사회의 질, 시민사회의 질, 거버넌스의 질(굿 거버넌스), 민주주의의 질 등 다양한 Quality학의 등장과 발전 과정을 살펴본다. 이어 현 단계 정부의 질 논의의 핵심내용을 정리한 후 그것이 선행 굿 거버넌스(Good Governance) 논의와 민주주의의 질(Quality of Democracy) 논의와의 차별성을 강조하려는 의욕이 지나쳐 시민사회와 관련된 요소들을 망실하는 愚를 범하였다고 분석한다. 이에 본 논문은 정부의 질 논의에 시민사회가 왜 포함되어야 하는가, 그리고 구체적으로 어떻게 포함될 수 있는가를 행정학의 다양한 주제 영역에서 탐색적으로 살펴본다. 결론적으로 현행 ``정부의 질`` 논의가 보다 일반적인 비교 분석틀로 발전하기 위해서는 그것이 ``시민사회 친화적인`` 논의로 전환되어 이론적으로는 굿 거버넌스론과 민주주의의 질 논의를 심화·확장시키고 정책적으로는 전 세계적으로 민주주의를 진작시키는 역할을 해야 한다는 점을 강조하면서 논의를 맺는다. This paper critically reviews the current literature on the "Quality of Government(QoG)" and proposes that, for the QoG literature to be more broadly used as a useful comparative framework, it is imperative to take civil society into serious consideration. The paper first probes the intellectual-historical background of the emergence and development of the QoG discussion, ``reflecting on various quality-related literatures such as the ``Quality of Life,`` ``Quality of Society,`` ``Quality of Civil Society,`` ``Quality of Governance (Good Governance),`` and ``Quality of Democracy.`` Next, the paper observes that the QoG literature, out of its excessive zeal to differentiate itself from the preceding Good Governance and Quality of Democracy literatures, has erred in neglecting civil society-related variables. This paper therefore demonstrates why it is crucial to associate civil society with the quality of government and how we can effectively incorporate civil society-related variables into the discussion on the quality of government. In conclusion, the paper emphasizes that changing the current QoG into a more civil society-friendly QoG will deepen and expand the Good Governance and the Quality of Democracy literatures and will eventually contribute to the promotion of democracy worldwide.