• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.75-84
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• 2020

The study investigates and measures the impact of financial restructuring on overall financial performance of commercial banks in Vietnam. Survey data for this research were collected from audited financial reports of 28 commercial banks in Vietnam, for the period from 2008 to 2018. In the study, we have built a model of econometric regression with the dependent variable being financial results measured through ROA and ROE. The research methods used include Pooled Ordinary Least Square Model (POLS), Fixed Effects Model (FEM), Random Effects Model (REM), and different Generalized Method of Moments (GMM). The results showed that the account payables restructuring and owners' equity restructuring are much needed. Increasing the owners' equity, decreasing the account payables would improve the overall financial performance, bad debts restructuring to decrease bad debts would also improve the financial performance as well. However, the financial restructuring in the period 2012-2015 and 2016-2018, indeed worsen the financial performance during those times. The findings of this study suggest that the evaluation of the financial performance after restructuring of commercial banks in Vietnam must be based on longer data. At the same time, it is necessary to examine differences between various banking groups to draw accurate conclusions on financial performance.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.413-420
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• 2021

The study aims to measures the service quality of Islamic banking in Malaysia from non-Malaysian customers' perspective based on the six different dimensions of the SERVQUAL model, namely, Shariah, assurance, reliability, tangibles, empathy and responsiveness. This study surveyed 100 non-Malaysian respondents from 25 different countries who have first-hand experience with Islamic banking services in Malaysia. The collected data were analysed by using the SPSS v23 for reliability analysis and descriptive statistics. The results indicates that customers' impressions of Islamic banks' service quality in Malaysia did not meet their standards. The independent variables, namely, compliance, assurance, reliability and empathy have positively affected customer satisfaction, while two dimensions, namely, tangibility and responsiveness does not significantly influence non-Malaysian customer satisfaction in the Islamic banking system in Malaysia. The findings of the study suggested that the Islamic banks should develop and obey the customer perception's policy by following customers' expectations and the results are also expected to include recommendations for improving the level of satisfaction of the Islamic banking system's foreign clients in Malaysia. Since this study was limited to Islamic banks in Malaysia, the findings may not be applicable to other traditional banks.

• Ocean Systems Engineering
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• 제9권3호
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• pp.287-328
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• 2019

Comprehensive understanding of the flood risk assessments via frequency analysis often demands multivariate designs under the different notations of return periods. Flood is a tri-variate random consequence, which often pointing the unreliability of univariate return period and demands for the joint dependency construction by accounting its multiple intercorrelated flood vectors i.e., flood peak, volume & durations. Selecting the most parsimonious probability functions for demonstrating univariate flood marginals distributions is often a mandatory pre-processing desire before the establishment of joint dependency. Especially under copulas methodology, which often allows the practitioner to model univariate marginals separately from their joint constructions. Parametric density approximations often hypothesized that the random samples must follow some specific or predefine probability density functions, which usually defines different estimates especially in the tail of distributions. Concentrations of the upper tail often seem interesting during flood modelling also, no evidence exhibited in favours of any fixed distributions, which often characterized through the trial and error procedure based on goodness-of-fit measures. On another side, model performance evaluations and selections of best-fitted distributions often demand precise investigations via comparing the relative sample reproducing capabilities otherwise, inconsistencies might reveal uncertainty. Also, the strength & weakness of different fitness statistics usually vary and having different extent during demonstrating gaps and dispensary among fitted distributions. In this literature, selections efforts of marginal distributions of flood variables are incorporated by employing an interactive set of parametric functions for event-based (or Block annual maxima) samples over the 50-years continuously-distributed streamflow characteristics for the Kelantan River basin at Gulliemard Bridge, Malaysia. Model fitness criteria are examined based on the degree of agreements between cumulative empirical and theoretical probabilities. Both the analytical as well as graphically visual inspections are undertaken to strengthen much decisive evidence in favour of best-fitted probability density.

• 한국구조물진단유지관리공학회 논문집
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• 제27권3호
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• pp.58-70
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• 2023

본 연구는 소규모 노후 건축물을 대상으로 현행 법 제도적 한계와 문제점을 파악하고 관리대상, 관리조직, 예산 측면의 개선방안을 도출하고자 하였다. 이를 위해 관련 법령인 「건축물관리 조례」, 「건축 조례」에서 규정하는 안전점검 대상, 지역건축안전센터의 안전관리 업무 및 조직 구성, 건축안전특별회계의 재원 조성 등에 관한 사항을 조사하였다. 또한, 전국 지방자치단체를 대상으로 지역건축안전센터 및 건축안전특별회계의 설치 및 운영에 대한 현황을 분석하여 법적 규제에 기반하여 현 안전관리 실태를 진단하였다. 결과적으로 점검대상 측면에서 법적 안전점검 대상에 포함되지 않는 안전관리 사각지대 건축물이 존재한다는 문제점을 도출하였고, 관리 조직 및 예산 측면에서 지역건축안전센터의 운영을 위한 전문인력 확보의 어려움과 건축안전특별회계 운용을 위한 재원 부족으로 설치 및 운영에 대한 한계를 파악하였다. 해당 문제에 대한 개선 안으로 소규모 노후 건축물의 점검 대상 범위 확대에 따른 안전관리 사각지대 축소, 전문인력 보수 규정 개선 및 준전문 인력 양성, 재원 확보를 위한 이행강제금 최소 비율 규정 및 건축허가 수수료의 단계적 상향 조정 등을 제시하였으며 이를 바탕으로 소규모 노후 건축물 안전관리 효율성 제고에 기여하고자 하였다.

• 정보화정책
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• 제28권3호
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• pp.95-111
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• 2021

데이터 기반 정책의사결정시스템 구현을 목표로 현재 기획재정부는 관련 추진단을 구성하여 활발히 구축 중에 있다. 본 시스템은 현재 단순 재정행정업무 지원을 벗어나 데이터 기반의 재정업무가 가능하도록 구축 중이다. 미국은 증거 기반의 정책의사 결정법을 제정하여 관련 업무를 적극 추진 중이다. 우리나라도 작년부터 데이터기반 행정법이 시행되어 데이터 기반 행정업무를 할 수 있도록 법제도적 근거가 마련되었다. 차세대 예산회계시스템이 데이터 기반의 시스템으로 그 역할을 다하려면 많은 정책과 노력이 필요하다. 데이터 관리, 법제도, 관련 시스템 구축 등 다양한 부분에서 혁신과 변화가 필요하다. 이런 상황에서 우리나라보다 먼저 재정시스템을 구축하여 운영하고 있는 미국, 영국 등 세계 선진국의 재정시스템과 정책을 거버넌스 차원에서 비교 분석하는 것은 매우 시기적절하다고 볼 수 있다. 이들의 재정정보시스템을 비교 분석하여 차세대 예산회계시스템에 적용한다면 한층 더 나은 시스템이 될 것으로 기대한다. 본 연구에서는 미국, 영국, 프랑스, 캐나다 등 주요 선진국을 대상으로 데이터 거버넌스를 정책적, 시스템적, 법제도적, 추진체계, 서비스적 차원에서 비교 분석하였다. 그리고 결론에서는 디지털 대전환시대, 코로나19 등 최근 어려운 경제위기 환경에 대해 신속히 대처하고 국민이 원하는 국가재정정책시스템으로서의 역할과 방향도 제안하였다.

• 한국조경학회지
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• 제46권4호
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• pp.36-48
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• 2018

본 연구는 학교 텃밭의 양적인 확대뿐만 아니라, 지속적인 운영 방안을 제시하는 것을 목적으로 한다. 서울시내 599개 초등학교를 대상으로 설문조사를 실시한 결과, 설문조사에 응답한 161개 학교 모두가 학교 텃밭을 조성 운영하고 있었다. 서울시 초 중 고 포함 학교 텃밭 면적은 $166,901m^2$, 평균 $131.2m^2$이고, 설문조사에 응답한 161개교의 학교 텃밭 면적은 $65,493m^2$, 평균 $363m^2$, 학생 1인당 $1.15m^2$로 조사되었다. 학교 자체적으로 조성 운영하는 경우는 11.8%, 학교 자체적으로 조성하여 운영하다가 기관 지원 사업을 통해 재조성 혹은 환경개선을 하여 운영하는 경우가 50.3%로 조사되었다. 학교 텃밭은 조성위치에 따라 혼합형(교내 텃밭과 상자텃밭 조합)이 34.8%로 많았고, 교내 텃밭형이 32.9%, 상자 텃밭형이 29.2%, 교외 근린텃밭을 활용하는 교외 텃밭형 학교도 3.1%였다. 텃밭 운영 담당자는 담당교사가 51.6%로 가장 높았으며, 텃밭 조성 시에 함께 조성된 시설물은 소형 온실 농기구 보관함이 26.1%로 가장 많았으나, 별도의 기반시설이 함께 조성되지 않은 경우도 21.7%였다. 텃밭 운영에 있어서 어려운 점은 텃밭 관리가 34.2%로 가장 높았고, 텃밭의 지속적 운영을 위해 가장 필요한 요소로 물리적 환경 개선과 유급관리인 고용이 필요하다는 의견이 각 32%로 높게 조사되었다. 학교 텃밭 조성목적은 교육환경 조성(81.6%)이 가장 높았으며, 텃밭관리에 필요한 정보는 주로 주변 자문(67.8%)을 통해서 얻고 있었다. 텃밭에서 발생하는 식물쓰레기를 친환경적으로 퇴비화하는 학교는 45.8%였다. 학교 텃밭의 교육적 활용이 학생들에게 미치는 영향에 대해서는 매우 효과적이라는 응답이 63.2%, 효과적이라는 응답이 36.8%로 조사대상 학교 전체가 긍정적인 응답을 하였다. 본 연구는 서울지역 초등학교를 대상으로 텃밭 운영 실태를 파악하고, 지속적인 운영방안으로 학교 실정에 맞는 텃밭조성 지원, 양질의 교육프로그램적용 및 교구개발, 담당교사 직무연수 확대, 전문 강사 지원방법 모색, 텃밭관리조직 운영의 필요성을 제안하는데 의의가 있다고 생각된다.

• 산경연구논집
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• 제10권12호
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• pp.35-42
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• 2019

Purpose : This study examines The impact of human resource investment in internal control on stock price crash risk. Effective internal control ensures that information provided is complete and accurate, financial statements are reliable. By overseeing management, internal control systems can reduce agency costs between management and outside parties. In Korea, firms have to disclose information about internal control systems. The working experience of human resources in internal control systems is also provided for interested parties. If a firm hires more experienced internal control personnel, it can better facilitate the disclosure of information. Prior studies reported that information asymmetry between managers and investors increases future stock price crash risk. Therefore, the longer working experience internal control personnel have, the lower probability stock crashes have. Research design, data and methodology : This study analyzed the association between the working experience of internal control personnel and crash risk using regression analysis on KOSPI listed companies for fiscal years 2016 through 2017. The sample consists of 1,034 firm-years of non-financial firms whose fiscal year end on December 31. Career spanning data of internal control personnel was collected from internal control reports. The professionalism(IC_EXP) was measured as the logarithm of the average working experience of internal control personnel in months. Negative conditional skewness(NSKEW) and down-to-up volatility (DUVOL) are used to measure firm-specific crash risk. Both measures are based on firm-specific weekly returns derived from the expanded market model. Results : We find that work experience in internal control environment is negatively related to stock price crashes. Specifically, skewness(NSKEW) and volatility (DUVOL) are reduced when firms have longer tenure of human resources in internal control division. The results imply that firms with experienced internal control personnel are less likely to experience stock price crashes. Conclusions : Stock price crashes occur when investors realize that stock prices have been inflated due to information asymmetry. There is a learning effect when internal control processes are done repetitively. Thus, firms with more experienced internal control personnel could manage their internal control more effectively. The results of this study suggest that firms could decrease information asymmetry by investing in human resources for their internal control system.

• Asian Pacific Journal of Cancer Prevention
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• 제13권8호
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• pp.3949-3953
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• 2012

Head and neck cancers are amongst the commonest malignancies, accounting for approximately 20% of the cancer burden in India. The major risk factors are tobacco chewing, smoking and alcohol consumption, which are all preventable. This retrospective study presents data from the histopathology register for a five year period from 2002-2006 at Patna Medical College and Hospital, a tertiary care hospital drawing patients from the entire Bihar state, the 3rd most populous state of India with the majority of the population residing in rural areas. Incidence rates based on sex, age, site of lesion, including age standardized incidence rates for males and females, with mean age of presentation, distribution of histological variants and year wise trend were calculated. Out of 455 head and neck neoplasias, 241 were benign while 214 were malignant. The most common age group for all malignant biopsies was 7th decade for males and the 5th decade for females. Malignant cases were commoner in males than females with the male:female ratio of 3.1:1, which was found to be statistically significant by the chi-square (${\chi}^2$) test. The crude rate and age standardized incidence rate was 0.05 and 0.06 per 100,000 population respectively. Squamous cell carcinoma (SCC) contributed about 96% of all cases, with grade I being the most common. Larynx was the most common site for malignancy, the supraglottic region being its most commonly affected sub-site. This observed incidence patterns in the region are a reminder of widespread unawareness, low healthcare utilization with virtually non-existent cancer programs. It also underlines the need to advocate for reliable cost-effective programs to create awareness, for early detection and plan appropriate management strategies. There is a compelling demand for a cancer registry in this region as well as proper implementation of preventive measures to combat this growing threat of cancer, many of whose risk factors are preventable.

• 한국농촌간호학회지
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• 제12권2호
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• pp.45-54
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• 2017

Purpose: The purpose of this study was to provide a survey of patients with dementia registered and managed by primary health care posts. Method: Computation of 2016 dementia data registered in Health Care Center programs of 14 municipalities in ChoongNam province was analyzed. Data collection was done based on a pretest for dementia prevention and general management of registered dementia patients. Results: Results showed; Screening tests for dementia, 40% of population 60 or over, average number of cases, 174, average number of dementia registrants, 3.1, programs for prevention, approximately 70% special policy measures and 28% cognitive rehabilitation programs, counseling and education operating well overall, average number of dementia registrants/clinic 11.8, with women accounting for 70%, elders with less than 3 years of education, 75%, residence type cohabitation by married couples, 41%, and elders with Alzheimer type dementia, 64%. Conclusion: During early detection of dementia and follow-up examinations, high-risk groups (women, elders) should receive a dementia examination. In management of dementia there is a need to develop various programs including physical, economic, and emotional support not only for patients, but also for families. Health care managers also need systematic education to give them expert knowledge of dementia and management of dementia.

• Asian Pacific Journal of Cancer Prevention
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• 제15권15호
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• pp.6059-6064
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• 2014

Background: Colorectal cancer is the second most frequent cancer in Malaysia. Nevertheless, there is little information on treatment and outcomes nationally. We aimed to determine the demographic, clinical and treatment characteristics of colorectal cancer patients treated at the University Malaya Medical Centre (UMMC) as part of a larger project on survival and quality of life outcomes. Materials and Methods: Medical records of 1,212 patients undergoing treatment in UMMC between January 2001 and December 2010 were reviewed. A retrospective-prospective cohort study design was used. Research tools included the National Cancer Patient Registration form. Statistical analysis included means, standard deviations (SD), proportions, chi square, t-test/ANOVA. P-value significance was set at 0.05. Results: The male: female ratio was 1.2:1. The mean age was 62.1 (SD12.4) years. Patients were predominantly Chinese (67%), then Malays (18%), Indians (13%) and others (2%). Malays were younger than Chinese and Indians (mean age 57 versus 62 versus 62 years, p<0.001). More females (56%) had colon cancers compared to males (44%) (p=0.022). Malays (57%) had more rectal cancer compared to Chinese (45%) and Indians (49%) (p=0.004). Dukes' stage data weres available in 67%, with Dukes' C and D accounting for 64%. Stage was not affected by age, gender, ethnicity or tumor site. Treatment modalities included surgery alone (40%), surgery and chemo/radiotherapy 32%, chemo and radiotherapy (8%) and others (20%). Conclusions: Significant ethnic differences in age and site distribution, if verified in population-based settings, would support implementation of preventive measures targeting those with the greatest need, at the right age.