Ko, Byung Seok;Lim, Dong-Hui;Kim, Min-Seop;Seol, Ji Woo;Yoo, Byung Tae;Ko, Jae-Wook
Journal of the Korean Institute of Gas
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v.26
no.2
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pp.27-38
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2022
In developed countries, the number of accidents has significantly decreased with the introduction of the process safety management system, but it has a regulatory nature and it is difficult to show the actual situation of workplace safety management. Many organizations recommend the use of process safety performance indicators to comprehensively monitor process safety status. In this study, for the application of process safety performance indicators, the related guidelines were compared and analyzed, and the method of using the process safety system of the workplace as an indicator was reviewed. In literature indicators, compliance with procedures is mainly checked, whereas in system-based indicators, procedures or inspections for a specific purpose of the safety system can be clearly identified, and the operation status can be measured and monitored. It can be seen that this characteristic is more advantageous in terms of the clarity of the supplements derived in operating safety management activities. Using this, it is possible to effectively show the level of safety management in the workplace.
We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.
To limit greenhouse gas emissions from ships, numerous environmental regulations and standards have been taken into effect. As a result, alternative fuels such as liquefied natural gas (LNG), liquefied petroleum gas (LPG), ammonia, and biofuels have been applied to ships. Most of these alternative fuels are low flashpoint fuels in the form of liquefied gas. Their use is predicted to continue to increase. Thus, management regulations for using low flash point fuel as a ship fuel are required. However, they are currently insufficient. In the case of LNG, ISO standards have been prepared in relation to bunkering. The Society for Gas as a Marine Fuel (SGMF), a non-governmental organization (NGO), has also prepared and published a guideline on LNG bunkering. The classification society also requires safety management areas to be designated according to bunkering methods and procedures for safe bunkering. Therefore, it is necessary to establish a procedure for setting a safety management area according to the type of fuel, environmental conditions, and leakage scenarios and verify it with a numerical method. In this study, as a feasibility study for establishing these procedures, application status and standards of the industry were reviewed. Classification guidelines and existing preceding studies were analyzed and investigated. Based on results of this study, a procedure for establishing a safety management area for bunkering in domestic ports of Korea can be prepared.
Cho, Yong Ae;Eun, Young;Lee, Seon Heui;Jeon, Mi Yang;Jung, Jin Hee;Han, Min Young;Kim, Nari;Huh, Jin Hyung
Journal of Korean Clinical Nursing Research
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v.29
no.1
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pp.24-41
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2023
Purpose: This study aimed to update the previously published nursing practice guideline for prevention of venous thromboembolism (VTE). Methods: The guideline was updated according to the manuals developed by National Institute for Health and Care Excellence (NICE) and Scottish Intercollegiate Guidelines Network (SIGN), and a Handbook for Clinical Practice Guideline Developer Version 10. Results: The updated nursing practice guideline for prevention of VTE was consisted of 16 domains, 46 subdomains, and 216 recommendations. The recommendations in each domain were: 4 general issues, 8 assessment of risk and bleeding factors, 5 interventions for prevention of VTE, 18 mechanical interventions, 36 pharmacological interventions, 36 VTE prevention starategies for medical patients, 25 for cancer patients, 13 for pregnancy, 8 for surgical patients, 7 for thoractic and cardiac surgery, 16 for orthopedic surgery, 10 for cranial and spinal surgery, 5 for vascular surgery, 13 for other surgery, 3 educations and information, and 2 documentation and report. For these recommendations, the level of evidence was 32.1% for level I, 51.8% for level II, and 16.1% for level III according to the infectious diseases society of America (IDSA) rating system. A total of 112 new recommendations were developed and 49 previous recommendations were deleted. Conclusion: The updated nursing practice guideline for prevention of VTE is expected to serve as an evidence-based practice guideline for prevention of VTE in South Korea. It is recommended that this guideline will disseminate to clinical nursing settings nationwide to improve the effectiveness of prevention of VTE practice.
Park, Seong Uk;Jung, Woo Sang;Moon, Sang Kwan;Go, Chang Nam;Cho, Ki Ho;Kim, Young Suk;Bae, Hyung Sup
The Journal of the Society of Stroke on Korean Medicine
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v.6
no.1
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pp.25-32
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2005
Background and purpose: Arterial stiffness is an important, independent determinant of cardiovascular risk. Pulse wave velocity (PWV) has been used as a valuable index of arterial stiffness and as a surrogate marker for atherosclerosis. The Framingham risk score was developed using categorized risk factors to predict the 10 year absolute risk of developing coronary heart disease (CHD). This algorithm is established using recommended guidelines for blood pressure, total cholesterol, and high density lipoprotein cholesterol in addition to age, smoking history and history of diabetes. Tongxinluo(TXL) has been shown to have anti hyperlipidemic activity and anti atherogenic effects. To determine its efficacy and safety, we examined whether TXL improves PWV, ABI, Framingham score, blood pressure, and lipid profile in high risk group of cardiovascular diseases. Subjects and methods: 49 subjects with the high risk of cardiovascular diseases were recruited. Subjects were administered TXL with the dose of 1110mg three times a day for 8 weeks. baPWV, ABI, Framingham risk score, Blood pressure and serum lipid profile were assessed at baseline and after 4 and 8weeks. Results: Total cholesterol, LDL cholesterol, triglyceride, total lipid and phospolipid significantly decreased after 4 weeks of medication. Total cholesterol, total lipid and phospolipid significantly decreased after 8 weeks of medication. There were no significant changes in Framingham risk scores, ABI, PWV and blood pressure. On safety assessment, there were no adverse effects, hepatic or renal toxicity. Conclusion: We suggest that TXL is a safe and useful herbal medicine for hyperlipidemia and as for anti-atherognic effects, further research would be necessary.
Journal of Korean Society of Occupational and Environmental Hygiene
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v.32
no.1
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pp.64-77
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2022
Objectives: The purpose of this study is to objectify the level of case management performance and the factors influencing performance, to improve the case management performance at the Korea Worker's Compensation & Welfare Service (KWCWS) on the basis of the recognition of the objective realities of case management by job coordinators at the KWCWS, to develop a model of case management fit for the KWCWS, and to provide a basis for establishing guidelines for standardized case management. Methods: A total of 156 questionnaires were distributed to job coordinators at the KWCWS's headquarters, six regional headquarters, and 55 branches. One hundred forty-one questionnaires were collected and 126 were analyzed statistically using SPSS 21.0. Factor analysis and reliability analysis were conducted to verify the validity and reliability of the main measurement items in the research model. Frequency analysis was conducted for general characteristics of survey subjects. Frequency analysis or descriptive statistics were conducted to identify the level of independent variables (case manager's individual variables, job variables, institutional and organizational variables). Dependent variables (case management performance) and the degree of correlation were analyzed through correlation analysis between research variables. Multiple regression analysis and hierarchical regression analysis were conducted to examine the effect of independent variables on case management performance. Results: The results of the study showed that the level of overall performance in the five stages of case management was ordinary, with an average level of 3.45 on a 5-point scale. Levels of performance by step were institutional approach and intake (3.69), assessment (3.63), goal setting and intervention planning (3.46), implementation of intervention plan (3.32), and evaluation and termination (3.20), in that order. The explanatory power of case management performance (overall) by case managers with the KWCWS was case manager's institutional and organizational variables, job variables, and individual variables, in that order. At each stage of case management, the explanatory power of a case manager's institutional and organizational variables was found to be the greatest. The model changes at each stage of case management assume similar aspects statistically. In hierarchical regression analysis, it was institutional support that had a significant effect on case management performance (overall), and institutional support had the greatest effect. The results of multiple regression analysis in which all variables are input simultaneously showed that institutional support and expertise as well as self-efficacy had a positive effect. However, case management work experience, expertise (technology), and autonomy were found to have a negative effect during the stage of case management performance. Conclusions: As a result of the study, it was confirmed that raising the case manager's expertise and support from the institution and organization are important factors to improve the level of case management performance. The research also derived practical ways of reinforcement of case manager capacity, institutional and organizational support, operation of rehabilitation-case management teams, and occupational health-related aspects.
This study was analyzed by applying AMSTAR-2, a methodological quality evaluation tool, to evaluate the quality of domestic meta-analysis papers on rehabilitation interventions for stroke patients. The purpose of this study is to provide guidelines for qualitative improvement of evidence-based practice and meta-analysis research by analyzing the qualitative level of the analyzed research. The literature search was conducted using the Research Information Sharing Service, Korean Medical database, and Korean studies Information Service System. Two authors searched, extracted, and reviewed literature using the keywords 'stroke' and 'meta-analysis'. As a result of the AMSTAR-2 quality evaluation of the final 18 studies, 3 studies (16.67%) were 'Moderate', 8 studies (44.44%) were 'Low', and 7 studies (38.89%) were 'Critically Low'. In future research, scientific and objective data selection and extraction process should be performed. It is expected that interest and efforts to improve the quality of meta-analysis research will continue by referring to the contents analyzed in this study as a way to improve the quality of literature.
Purpose: In order to enhance safety, the Korea Navy is making efforts to introduce a safety and health management system and to develop a risk assessment system, while safety accidents keeps occurring. A development plan was proposed through an inspection of the Safety Management System(SMS). Method: To diagnose the Korea Navy's safety management system, changes in the safety environment, documentation system, and safety and health management system operation were reviewed, points to be improved were found, and improvement directions were derived. Result: There is a need for an SMS standard that can present the Korea Navy's safety policy and safety management direction, and a safety program that provides guidelines for implementing it in a standardized manner. To this end, we were able to confirm the feasibility of linking the requirements of the US Navy's SMS and the international standard ISO 45001 standard together with the Korea Navy's safety management system. Conclusion: The Korea Navy's safety management system needs to clearly present safety policies and standards, and have public confidence and effectiveness in safety work through a standard program that can implement them, and for this, the development of a Navy SMS is necessary.
Journal of the Korea Society of Computer and Information
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v.28
no.12
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pp.267-279
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2023
The objective of this paper is to examine the legal framework governing the import and export of grain in China, a pivotal factor in shaping policies aimed at stabilizing South Korea's foreign trade and grain imports. Through this analysis, it is observed that China's foreign trade system, governed by the Foreign Trade Act, exhibits a notable absence of clear delineation regarding the scope and responsibility for the delegation of authority to foreign trade management agencies. In contrast, Korea's Foreign Trade Law, along with its enforcement decree and management regulations, explicitly outlines the scope and responsibilities pertaining to the delegation of authority to foreign trade management. However, in the case of China's revised Foreign Trade Law, there exists a lack of precision in specifying the delegation of authority to foreign trade management. This creates a potential for discretionary intervention by local governments or other administrative bodies. While China's legal system concerning grain imports and exports aligns with WTO regulations in its institutional framework, attention is warranted due to the vagueness in laws or regulations, as well as the presence of irrational and non-transparent procedures during system operation. As conclusion remarks, while China's legal structure related to grain imports and exports conforms to WTO guidelines overall, the identified issues such as legal ambiguity and non-transparent procedures underscore the need for caution. To safeguard against potential challenges in future trade interactions with China, proactive measures are crucial to address these concerns.
Background: This study aimed to assess the appropriate allocation of emergency medical beds across 17 provinces and presume the economic benefits associated with such allocation. Methods: To estimate the optimal allocation of emergency medical beds by province, data from the Statistics Korea's "cause of death statistics (2014-2021)," regional statistics on "area, population, gender, age," and "population projections" were utilized. The "number of emergency beds by city and district" provided by the Health Insurance Review and Assessment Service was also used. In estimating the economic benefits of preventing avoidable emergency deaths due to the expansion of emergency medical facilities, guidelines from the Korea Development Institute and the Korea Transport Institute were referenced to calculate the wage loss costs associated with emergency deaths and estimate the economic benefits. Results: The optimal ratio of emergency medical beds allocation by region was highest in Gyeonggi, Seoul, Gyeongnam, Gyeongbuk, and Busan, while Daejeon, Jeju, and Sejong showed lower ratios. Additionally, the prevention of avoidable deaths and economic benefits resulting from the increase in emergency medical facilities were highest in Gyeonggi, Seoul, Gyeongbuk, Gyeongnam, and Busan. However, when standardized by population, the prevention of avoidable deaths and economic benefits were analyzed to be highest in Gyeongbuk, Chungnam, Jeonnam, Gyeongnam, and Busan. Conclusion: The results of this study can serve as foundational data for future policy measures aimed at addressing the imbalance in the supply of emergency medical facilities across regions. Considering regional characteristics in the distribution of emergency medical facilities is expected to ultimately increase the efficiency of national finances and yield economic benefits.
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