• The Korean Journal of Archival Studies
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• no.39
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• pp.3-43
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• 2014

This paper showed results of the risk management project in detail which was conducted by National Archives of Korea(NAK) in 2010. In the project NAK examined its long-term preservation business of electronic records using DRAMBORA(Digital Repository Audit Method Based on Risk Assessment). NAK has defined 44 different risk elements related to its business activities, assessed and classified them into several grades according to the severity calculated by risk probability score and risk potential impact score, and developed precise management plans for two of the most serious risks. This paper introduced the management plan for one of them. The risk was numbered with NR04 and described by 'Loss of integrity of records information'. This paper explained mitigation strategies, contingency organization, disaster control responsibilities, and personal mission cards for the NR04. This paper planned to give comprehensive understandings to Records Management Organizations about the risk management approaches as an effective way for business management through the case study.

• JSTS:Journal of Semiconductor Technology and Science
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• v.16 no.4
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• pp.463-469
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• 2016

This paper presents a compression-friendly low power test scheme in EDT environment. The proposed approach exploits scan slices reusing to reduce the switching activity during shifting for test scheme based on linear decompressor. To avoid the impact on encoding efficiency from resulting control data, a counter is utilized to generate control signals. Experimental results obtained for some larger ISCAS'89 and ITC'99 benchmark circuits illustrate that the proposed test application scheme can improve significantly the encoding efficiency of linear decompressor.

• Journal of the Society of Disaster Information
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• v.15 no.2
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• pp.198-205
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• 2019

Purpose: This study was conducted and analyzed using statistical techniques to examine the impact of fear of risk committed by risk committed overseas on people who are about to travel abroad. Method: In the event of a risk, fear of a risk occurs, and fear of a risk adversely affects people's daily lives, and in the event of a decline in daily life, affecting the economy and social activities of the area, a small risk often has a huge impact on society. In particular, the fear of risk committed abroad has an impact on overseas activities as overseas travel has been activated in time for the global era. Result and Conclusion: Therefore, according to the research, the fear of crimes committed overseas has a negative effect on the choice of overseas travel.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.885-894
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• 2020

This paper aims to provide a review concept regarding the relationship between corporate governance and corporate sustainability in Indonesia. This paper examines the mechanisms and guidelines for implementing good corporate governance. This research used the literature review method and explores some effective corporate governance principles such as transparency, accountability, responsibility, independence, fairness, and equality to achieve business sustainability in Indonesia's setting. The results show that good corporate governance regulation in Indonesia has been improved, but the enforcement is still needed to be optimized because good corporate governance will positively impact corporate sustainability. Thus, sustainability requires more corporate innovation because sustainability is about how a company can create profits and value-added to society through corporate social responsibility (CSR) programs and how the company can contribute to the preservation of nature and the environment. In Indonesia, the board of directors, the board of commissioners, and the audit committees are positively related to CSR disclosure. Thus, leadership and management efforts are crucial. However, to comprehensively support the synergy of implementing good corporate governance, we need the role of the state, the business community, and society. This study provides important insights into the implementation of good corporate governance in achieving corporate sustainability in Indonesia.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.389-395
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• 2020

Earnings management is a matter of concern for organizations because it affects the interests of stakeholders. This reduces the quality of information on financial statements of the organizations when the organization performs earnings management behavior. The objective of the article is to examine the impact of corporate governance on earnings management of all Vietnamese listed banks from 2015 to 2019. The article uses time-series data and ordinary least square (OLS) with Eviews 10.0 software to test the regression model. The agency and asymmetry information theory is used to explain the relationship between corporate governance and earnings management. The study results show that two variables - the foreign members of the board of directors and audit committee - have an opposite effect on earnings management behavior of Vietnamese listed banks. Therefore, the managers of listed banks need to raise awareness to express responsibility for honest and reasonable information on the financial statements. This creates trust and credibility for stakeholders. Moreover, Central bank of Vietnam should monitor regularly and enforce strict sanctions to limit earnings management behavior of listed banks. This contributes to improving the quality of accounting information in the Vietnamese banking sector to meet the trend of international economic integration.

• Quality Improvement in Health Care
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• v.1 no.1
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• pp.66-94
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• 1994

Hospital Accreditation Programme(HAP) has been introduced in many countries in the world for these recent years. This article reviews the HAP in the aspects of the organization, survey and evaluation process, evaluation criteria, and its impact to the hospital quality improvement. The nations included in this study are USA, UK, Canada, Australia, and Korea. To carry out this comparative study, the authors have reviewed articles and accreditation manuals having been issued in many countries. An expert panel of medical doctor, nurse, pharmacist, administrator, and specialist in health facilities formulated a study framework. The results of this study enhance understanding about hospital accreditation activities according to each nation's health care system. In recent years, the Korean government has launched the plan to improve the quality of health services by strengthening the hospital accreditation programme. This study results can provide useful information in development and implementation of the national hospital accreditation programme in Korea.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.269-280
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• 2020

The study investigates Environmental Accounting Information (EAI) as well as factors affecting the environmental accounting implementation by the construction firms listed on the Ho Chi Minh Stock Exchange (HOSE), Vietnam. After eliminating seven enterprises that lacked data, the authors selected a sample of 112 observations from 28 construction businesses listed on the Ho Chi Minh Stock Exchange in the period 2015-2018. This study uses research data extracted from the companies' annual reports. Then, the data are analyzed by Stata 13 software, including descriptive statistics, correlation coefficient analysis, regression analysis of table data using estimation methods (Pooled OLS, REM, FEM), and testing of model defects (heteroskedasticity test, multicollinearity test, autocorrelation test). The results show that construction companies listed on the Ho Chi Minh Stock Exchange have out factors affecting the environmental accounting implementation by these enterprises, including independent audit firm and listed time. While the independent auditor firm has a positive and significant impact, the listed time has a negative influence. In addition, our study has confirmed the role of institutional factors affecting the disclosure level of EAI on the implementation of environmental accounting by construction enterprises listed on the Ho Chi Minh Stock Exchange.

• Journal of the Korean Home Economics Association
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• v.39 no.6
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• pp.109-122
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• 2001

This study was performed to identify the roles of residents for the environmentally sound and sustainable development, taco-polis(kologisches Bauen), eco-village and Symbiotic Housing. These buildings will achieve energy efficiency through design strategies such as passive solar heating system, natural cooling and day lighting. Their infrastructure will feature parking on the periphery, extensive pedestrian paths, outdoor ground lights that preserve stellar visibility, and environmentally sensitive technologies such as low writer use fixtures. And they will restore biodiversity while protecting the wildlife, wetlands, forests, soil, air and water. Their houses wile be designed to support home-based occupations, offering high-speed Internet access and other options to promote a localized, sustainable economy. To support and encourage the evolution of sustainable settlements, it is necessary to prepare constructing the physical facilities and the social functions relating with residents. The roles of residents are important to provide a high Quality lifestyle and to integrate a supportive social environment with a low-impact way of life. This study concluded the four main roles of residents for the sustainable of Eco-polis and Ecovillage. 1. Residents assist transition towards a sustainable society as eco-conscious consumers in the planning stage. 2. Residents live in a ecological way for the sustainable ecovillage. 3. Residents exchange information and education for increasing the community glue as a communication network. 4. Residents support and transmit their cultural vitality and tradition for the next generation. So, users are expected to encourage resident's participation in the planning, design, ongoing management and maintenance of the sustainable ecovillage.

• International Journal of Computer Science & Network Security
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• v.21 no.9
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• pp.239-246
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• 2021

This article substantiates the scientific provisions for modelling the level of Ukraine's public financial security taking into account the impact of budget policy, in the process of which identified indicators of budget policy that significantly affect the public financial security and the factors of budget policy based on regression analysis do not interact closely with each other. A seven-factor regression equation is constructed, which is statistically significant, reliable, economically logical, and devoid of autocorrelation. The objective function of maximizing the level of public financial security is constructed and strategic guidelines of budget policy in the context of Ukraine's public financial security are developed, in particular: optimization of the structure of budget revenues through the expansion of the resource base; reduction of the budget deficit while ensuring faster growth rates of state and local budget revenues compared to their expenditures; optimization of debt serviced from the budget through raising funds from the sale of domestic government bonds, mainly on a long-term basis; minimization of budgetary risks and existing threats to the public financial security by ensuring long-term stability of budgets etc.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.391-402
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• 2021

This study aims to analyze the impact of the company's financial performance in mediating the relationship between Intellectual Capital and GCG on Corporate Value in banking companies listed on the Indonesia Stock Exchange (IDX). Also, this study analyzes the direct effect of intellectual capital and GCG on corporate value and the indirect effect through the company's financial performance. This study develops research of Chen et al. (2005) and measures Intellectual Capital with VAIC (Pulic, 1998). VAIC model is more accurate to measure Intellectual Capital because it can show potential intellectual use efficiently. The data used are banking companies listed on the IDX in 2014-2016 with purposive sampling technique and Data Analysis Technique used are path analysis. The results showed that the financial performance of banking companies was proven to mediate the relationship between intellectual capital and GCG. The role of GCG that can improve financial performance and corporate value is only GCG as measured by the ratio of independent commissioners and audit quality. Meanwhile, the financial performance and corporate value audited by the Big 4 will be greater than the financial performance and corporate value of the banking companies listed on the Indonesia Stock Exchange that are not audited by the Big 4.