• Title/Summary/Keyword: 내부통제

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Does the Level of Hospital Caseloads Influences on the Length of Stay for the Delivery Inpatients (입원환자의 집중도 수준에 따른 재원일수의 변이 분석: 분만환자를 중심으로)

  • Moon, Kyeong-Jun;Lee, Kwang-Soo
    • The Journal of the Korea Contents Association
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    • v.13 no.8
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    • pp.314-323
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    • 2013
  • This study analyzed the relationship between the level of hospital caseloads and length of stay for the delivery patients. The differences of hospital caseloads were measured by the Internal Herfindahl Index, which measured the concentration of delivery patient in a hospital. And the structure variables of hospitals such as the number of bed, the number of treatment, and the number of doctors and nurses per 100 beds were included as control variables. And average length of stay of delivery patients was used as the dependent variable. Concentration status of delivery patients was measured in two models: (1) first model represents the concentration level of delivery patient in all hospital patients, (2) second model represents the concentration level of delivery patient in all obstetrics and gynecology patients. In regression analysis, patient concentration index was not statistically significant in explaining the variation of average length of stay in two models. But the number of delivery patients and number of beds were statistically significant. The number of delivery patient variable showed negative regression coefficient with average length of stay and the number of beds showed positive coefficient with average length of stay. This study result indicated that the volume of delivery patients in a hospital will play a significant role in reducing the length of stay of delivery patients. Patient volume could contribute in improving the efficiency of patient care in a hospital.

A Case Study on the Application of Security Policy for Outsourcing Personnel in case of Large-Scale Financial IT Projects (금융회사 대형 IT프로젝트 추진 시 외주직원에 대한 보안정책 적용 사례 연구)

  • Son, Byoung-jun;Kim, In-seok
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.17 no.4
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    • pp.193-201
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    • 2017
  • Financial firms strengthen to protect personal information from the leakage, introducing various security solutions such as print output security, internet network Isolation system, isolationg strorage of customer information, encrypting personal information, personal information detecting system, data loss prevention, personal information monitoring system, and so on. Financial companies are also entering the era of cutthroat competition due to accept of the new channels and the paradigm shift of financial instruments. Accordingly, The needs for security for customer information held by financial firms are keep growing. The large security accidents from the three card companies on January 2014 were happened, the case in which one of the outsourcing personnel seized customer personal information from the system of the thress card companies and sold them illegally to a loan publisher and lender. Three years after the large security accidents had been passed, nevertheless the security threat of the IT outsourcing workforce still exists. The governments including the regulatory agency realted to the financail firms are conducting a review efforts to prevent the leakage of personal information as well as strengthening the extent of the sanction. Through the analysis on the application of security policy for outsourcing personnel in case of large-scale Financial IT projects and the case study of appropriate security policies for security compliance, the theis is proposing a solution for both successfully completing large-scale financial IT Project and so far as possible minizing the risk from the security accidents by the outsouring personnel.

Related Party Transactions and Corporate Value: The Effect of Regulations against Controlling Shareholders' Expropriation in Korea (특수관계인간 거래와 기업가치: 사익편취규제제도 시행의 영향 분석)

  • Lee, Sang-Gyu;Kim, Dong-Wook;Kim, Byoung-Gon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.9
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    • pp.584-595
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    • 2020
  • This study relates to the effect from enforcement of regulations in 2014 against controlling shareholder expropriation in Korean corporations. The relationship change between related party transactions (RPTs) and the corporate values of listed Korean corporations is analyzed for the five-year period before and after enforcement of the regulations (2009-2013 and 2014-2018). Three types of RPTs regarding long-term supply contracts, loans, and credit were adopted for analysis. Following are the results of a regression analysis with panel data that consist of 6,534 firm-year observations. First shown is that the enforcement of regulations affects the relationship between RPTs and corporate value. Specifically, for all corporations, the result implies that the purpose of expropriation is weakened, and the efficiency and transparency of transactions in corporations are enhanced due to enforcement of the regulations. Secondly, the extent to which the regulations exert influence on designated and non-designated corporations differs. Regulation enforcement seems to be more influential on non-designated corporations than on designated ones for the efficiency and transparency of transactions in the long-term contract type of RPT.

Risks and Supervisory Challenges of Financial Conglomerates in Korea (금융그룹화와 금융위험: 실증분석 및 정책과제)

  • Hahm, Joon-Ho;Kim, Joon-Kyung
    • KDI Journal of Economic Policy
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    • v.28 no.1
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    • pp.145-191
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    • 2006
  • This paper studies implications of financial conglomeration for both financial risk of individual conglomerates and systemic risk potential in post-crisis Korea. Our analyses suggest that we cannot conclude that financial conglomerates are taking on higher risks relative to non-conglomerate independent institutions. We also find that larger financial institutions show a significantly higher profitability and lower variability in profitability operating on a superior efficient frontier. However, it turns out that the consolidation has raised systemic risk potential as direct and indirect interdependencies among large banking institutions have substantially increased. Furthermore, financial conglomerates have become more vulnerable to contagion risks from non-bank sectors and capital markets. In the face of the shifting risk structure, financial supervisory and regulatory systems must be upgraded toward a more risk-based, consolidated supervision. Prompt corrective action provision for financial conglomerates must be based upon fully consolidated group risks, and effective supervisory devices need to be introduced to avoid inadvertent extension of public safety net to cross-sectoral activities of financial conglomerates. It is also critical to strengthen internal control and risk management capacities at financial conglomerates, and to establish strong market discipline by improving information transparency and monitoring incentives in the financial market.

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How Does the Human Mind Change from Its First State? An Investigation of the First and the Last Human Mind through Cognitive Mechanism in the Brain (인간의 마음은 어디에서 어디로 변해가는가: 두뇌 인지 메커니즘을 통해 본 인간 마음의 처음과 끝)

  • Song, Kwang-Han
    • Journal of Digital Convergence
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    • v.11 no.11
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    • pp.753-766
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    • 2013
  • Even though civilization is developing at a fast rate, human beings and their living environments do not look happy. Given that the civilization comes from the human mind, which is changing in interaction with human body, society, and nature, it is hard to think that the human mind is changing in the desirable direction. This paper described a whole changing paradigm of the human mind and its causes through the cognitive mechanism in the brain from which all the diverse minds are formed. According to the cognitive mechanism, the human mind can change from the first free and peaceful mind through the middle mind to the last obsessive and anguish mind in accordance with the change of one of the factors in the origin of the human mind. Today's unfavorable changes in human beings, society, and the natural environment including the excessive development of civilization are the results of the undesirable changes of the human mind. This paper specified the respective characteristics of the first, middle, and the last mind and discussed where individuals' minds are and where they are going. Lastly, this paper suggested the specific ways to return to the first original mind based on the cognitive mechanism.

The Effect of Corporate Governance on Performance of Mergers and Acquisitions in KOSDAQ Market (코스닥시장에서 인수합병에 따른 성과와 소유구조)

  • Cho, Ji-Ho;Jeong, Seong-Hoon
    • The Korean Journal of Financial Management
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    • v.26 no.2
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    • pp.33-61
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    • 2009
  • From the perspective of corporate governance, we examine the acquirers' performance of mergers and acquisitions in KOSDAQ Market. The empirical results of our study show that inside an executive shareholders and outside minor shareholders, affect acquirers' performance in M&A's : the ownership of outside minor shareholders is positively correlated with the performance of acquirers. and, the ownership of insiders, such as that of an executive shareholders, does have significant effect on the performance of M&A's. Since the current literature concludes that the improvement of corporate governance in KOSDAQ Market would enhance the shareholders' wealth, the results of our study implies that outside minor investors, as well as insiders, are playing an important role in the corporate governance.

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Problem Analysis and Improvements Plans for PF ABCP of Apartment Housing Development Projects (공동주택 PF ABCP의 문제점 분석 및 개선방안에 관한 연구)

  • Kim, Soo-Yeol;Hwang, Uk-Sun;Kim, Yong-Su
    • Korean Journal of Construction Engineering and Management
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    • v.12 no.2
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    • pp.133-142
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    • 2011
  • The purpose of this study is to analyze the problems of the parties involved in the issuance of apartment housing development projects. The adapted research method selected four apartment housing development as PF ABCP projects. This study carried out the case about participant institution of PF ABCP funding project including developer, constructor, financial institution so as to draw problems by participant institution. On the basis of the selected case, this thesis proposes methods for involved parties to negotiate and work out problems of the PF ABCP. The results of this study are as follows 1) Launching long-term project financing should be developed, including operating funds and strengthen the ABS and ABCP issuance of credit assessment procedures, combined with the simplicity of the instruments. 2) The Low-risk contract for the construction of simple managerial focus should be the construction, financial institutions essentially dependent on project financing feasibility verification purpose loans to prevent the division a true story, the development should be of interest to be preserved. The proposed included, among other, partial guarantee based on the construction plan financial institutions' share-based investment, and the supplement of legal issues.

Research About Agricultural Change in Yanbian Area: from the Later of Qing Dynasty to the Current (연변지역 농업의 변화에 관한 연구 - 청조 말부터 현재까지를 중심으로 -)

  • Jin, Shizhu;Nan, Xuefeng
    • Journal of the Korean association of regional geographers
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    • v.14 no.2
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    • pp.93-104
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    • 2008
  • This article will divide agricultural change process in Yanbian area into the period of japan rule, socialism and later time of the reform and open policy and so on. It will analyze the changes of Yanbian agriculture in every period influenced by external environment influence. The conclusions are as follow: first, under the influence of the japan rule, the policy about Korean Minority immigrants in japan and the original work agriculture and the group tribe construction, Yanbian fanning was controlled by the Japanese. Therefore, Yanbian's agriculture became the tool to satisfy the war and plunder the resource for Japanese. It shows the obviously peripheral characteristics. Second, in socialism time, Yanbian's agriculture was influenced by the rural communalization. The fanning completely belongs to the country, the agricultural production is influenced by the idea of "grain as the key link" which it only pays attention to take the cultivation industry and the production of grain in the interior of cultivation industry. Therefore, it has not been able fully to use the rich natural resource. Third, after reform and open policy, the countrysides were implemented family contract responsibility system, the farmer can rent the land for a long time, and the enthusiasm of agricultural production was improved. Moreover, due to the social market economy-system, the farmer carried on the agricultural production activities according to the market's demands and various departments of the agriculture obtained the coordinate development.

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Development of UHF Band Tag Antenna using Radio Frequency Identification Multipurpose Complex Card (RFID 다기능 복합 카드용 UHF 대역 소형 태그 안테나 개발)

  • Byun, Jong-Hun;Sung, Bong-Geun;Choi, Eun-Jung;Ju, Dae-Geun;Yoo, Dae-Won;Cho, Byung-Lok
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.34 no.12B
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    • pp.1452-1458
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    • 2009
  • In this paper, Our proposed Multipurpose Complex Card UHF band RFID small-size Tag antenna. Multi purpose Complex Card UHF band RFID small-size Tag antenna that is to minimize the low efficiency of RFID Tag Read Range that generates space limitation and a conductor surrounded by inducing fingerpring system with dual(HF, UHF) Card is presented. Our proposed UHF band RFID small-size Tag antenna is for the Multipurpose Complex Card that is mounted on the fingerpring system as well as the HF Tag. It also enables to minimize and facilitates Tag chip matching by adjusting Tapered, Meander line and Loop structure. Given the card substance properties and periphery circuit, the proposed small-size Tag antenna, in this report, is designed with PET film with size of $50{\times}15mm^2$. The RFID small-size Tag method for measurements is used by EPCglobal Static Test instrument in Anechoic Chamber, which is tested with dual Card, within the car and in wallet. It is found that Read Range is 3.8m from the EPCglobal Static Test, Maximum Read Range within the car from the field test results in 7.6m. Proposed Tag antenna is will be used in the parking control security system.

Cinema threapy for interpersonal relations improvement -Focused on My Mother, the Mermaid directed by Park Heungsik - (대인관계 개선을 위한 영화치료 - 박흥식 감독의 <인어공주>를 중심으로 -)

  • Yoon, Il-Soo
    • (The) Research of the performance art and culture
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    • no.18
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    • pp.481-512
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    • 2009
  • This thesis is to investigate the effectiveness of Cinema Therapy through the aspect of vicarious learning, that is, Nayeoug's modelling after Yeonsun, and Yeonsun's modelling after The Little Mermaid, by making My Mother, the Mermaid directed by Park Heungsik. After immature Nayeoung returns from the travel into past time, she is reborn as an mature woman, and finally she can manage a happy marriage life. In Nayeoung's initiation, there is Yeonsun's initiation, in that again, there is a initiation of The Little Mermaid by Hans Christian Andersen. This work is a proper text in explaining the effectiveness of Cinema Therapy which aims at self-awareness and self-improvement because it contains some aspects of the vicarious learning through the movie. Nayeon's mother(Yeonsun), Nayeoung's father(Jinguk) have trouble, and sometimes have friendly relations. The major characters' wish and need are examined out through the analysis of the five basic needs based on reality therapy. As a result, it is found out that when their needs are fulfilled, friendly relation is formed, and when their needs are not fulfilled, unfriendly relation is formed. If their own basic desires are examined, their desires can be fulfilled through the inner control by themselves.