• 아태비즈니스연구
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• 제14권4호
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• pp.255-273
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• 2023

Purpose - This study examines whether internal control has an effect on stock price informativeness about future earnings. High quality internal control provides continuous assurance for the quality of financial reports, and these future earnings-related information is accurately reflected in the current stock price. Design/methodology/approach - This study collected 12,862 data from 2006 to 2021 in China to make an empirical analysis using the future earnings response coefficient (FERC) and the multiple regression analysis were hired in order to analyze the data. Findings - We find that internal control strengthens the association between current returns and future earnings, indicating that more information about future earnings is reflected in current stock prices. This positive effect exists in both the main board market and the growth enterprise market of China's stock market, especially in the main board market after the implementation of the internal control policy. In addition, we find that the positive effect is weaker for firms that report internal control deficiencies or receives non unqualified internal control audit opinions. The results using earnings persistence yield similar findings, further supporting the results based on the FERC model. Research Implications or Originality - Our tests provide strong evidence that the quality of internal control affects FERC in China stock market.

• 대한교통학회지
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• 제31권6호
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• pp.67-89
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• 2013

본 연구는 관찰적 사전 사후 평가연구의 세 방법인 단순비교법, 비교그룹에 의한 방법 그리고 경험적 베이즈 방법에 대한 실증 분석을 수행하고, 그 결과를 비교하며, 평가연구에 적용 방안을 제시하고자 한다. 이를 위해 2005년과 2006년에 영동고속도로에서 시행된 안전진단사업의 평가를 수행하였다. 분석결과 세 가지 방법 모두 안전진단조치로 인한 개선효과가 나타나고 있으며, 단순비교법이 개선효과가 가장 크고 그 다음이 비교그룹에 의한 방법, 경험적 베이즈 방법의 순으로 나타났다. 단순비교법의 결과는 교통사고 감소추이가 반영되어 과대 추정되었으며, 비교그룹방법의 결과에는 비교그룹의 외부우연요인이 내재되어 있다. 경험적 베이즈 방법은 참조그룹의 사고예측모형에 의해 평균으로의 회귀 현상이 통제되므로, 두 방법과 비교해 결과가 비교적 정확하다. 평가연구의 수행에서, 분석가는 평가방법별 장 단점을 잘 이해하고, 관련된 모든 지역에서 사고추이의 검토를 선행한 후에 평가 분석을 수행하여야 한다.

• 한국안전학회지
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• 제31권3호
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• pp.143-155
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• 2016

Recently, a massive loss of life and property is occurring in Korea due to traffic accidents, with the rapid increase in cars. For improvement of traffic safety, the Korea Transportation Safety Authority intensively analyzes accident data in local governments with low traffic safety index, performs a field investigation to extract problems and offers local governments improvements for problems, by conducting the 'Special Survey of Actual Conditions of Traffic Safety' each year, starting 2008. But local governments cannot strongly push forward the improvement projects due to the limited budget and the uncertainty of the improvement plan effects. Therefore, this study suggested a model which applied the Utility concept to the AHP theory, in order to efficiently decide a priority of the improvement plans in accident black spots in consideration of the limited budget of local governments. The number of accidents in each spot for improvement and accident severity, traffic volume, pedestrian volume, the improvement project cost and the accident reduction effect were chosen as evaluation factors for deciding a priority, and data about the improvement plan costs and the accident reduction effects, traffic accidents and traffic volume in the spots to undergo the special research on the real condition of traffic accident in the past were collected from the existing studies. Then, regression analysis was carried out and the Utility Curve of each evaluation factor was computed. Based on the AHP analysis findings, this study devised a priority decision method which calculated the weight and the utility function of each evaluation factor and compared the total utility values. The AHP analysis findings showed that among the evaluation factors, accident severity had the biggest importance and it was followed by the improvement plan cost, the number of accidents, the improvement effect, traffic volume and pedestrian volume. The calculated utility function shows a rise in utility, as the variables of the 5 evaluation factors; the number of accidents, accident severity, the improvement plan effect, traffic volume and pedestrian volume increase and a fall in utility, as the variables of the improvement plan cost increase, since the improvement plan cost is included in the budget spent by a local government.

• 대한기관윤리심의기구협의회지
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• 제5권2호
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• pp.51-58
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• 2023

Purpose: To validate the effectiveness of obtaining consent education on errors in the consent process and to develop the education program for researchers. Methods: From February 2019 to February 2022, a 30-minute, 1:1 face-to-face consent education developed using the ADDIE model was conducted on 78 nurses as principal investigators. An informed consent audit tool, which includes 6 items developed by Asan Medical Center Human Research Protection Center, was used to analyze errors in obtaining informed consent process. Data analysis was performed using the SPSS ver. 25.0, and the Mann-Whitney U-test and χ²-test were utilized to verify the difference in errors between the experimental and control groups. Results: The participants consisted of 42 in the experimental group and 36 in the control group, with no statistically significant difference between the 2 groups. Both 2 groups showed the highest frequency of documentation errors, followed by format errors, errors related to a suitability of investigator, participant, or participant's legally acceptable representative, witness and confidentiality issues. After education, there was a significant decrease in both format errors (p=0.002) and documentation errors (p<0.001) in the experimental group. The proportion of participants without any errors in all items was higher in the experimental group (35.7%) compared to the control group (5.6%), and this difference was statistically significant (p=0.001). Conclusion: The obtaining consent education program was found to be effective in reducing informed consent errors. This study emphasizes the importance of education, suggesting the need for its expansion and accessibility, as well as the necessity for all researchers conducting clinical studies to receive the obtaining consent education.

• 환경영향평가
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• 제9권4호
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• pp.277-290
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• 2000

The purpose of this study is to identify the problems of environmental impact assessment(EIA) and to suggest new EIA technology. The problems of EIA in Korea can be summarized as follows. First, the EIA does not reflect the impact of policy, plan and program on environment. Second, the project EIA does not consider the cumulative impacts such as additive impacts, synergistic impacts, threshold/saturation impacts, induced and indirect impacts, time-crowded impacts, and space-crowded impacts. Third, the EIA techniques in Korea are not standardized. Finally, the present EIA suggests only alternatives to reduce adverse impacts. To solve above-mentioned problems, the development of new EIA technology is essential. First, the new EIA technology should be developed toward pollution prevention technology and comprehensive and integrated environmental management technology. Second, new fields of EIA for pollution prevention contain strategic environmental assessment, cumulative impacts assessment, socio-economic impact assessment, cyber EIA and EIA technology necessary after the reunification of Korean Peninsula. Third, EIA technology for integrated environmental management contains the development of integated environment assessment system and the development of packaged EIA technology. The EIA technology for integrated environmental assessment system contains (1) development of integrated impact assessment technology combining air/water quality model, GIS and remote sensing, (2) integrated impact assessment of EIA, traffic impact assessment, population impact assessment and disaster impact assessment. (3) development of integrated technology combining risk assessment and EIA (4) development of integrated technology of life cycle assessment and EIA, (5) development of integrated technology of spatial planning and EIA, (6) EIA technology for biodiversity towards sustainable development, (7) mathematical model and GIS based location decision techniques, and (8) environmental monitoring and audit. Furthermore, there are some fields which need packaged EIA technology. In case of dam development, urban or industrial complex development, tourist development, landfill or combustion facilities construction, electric power plant development, development of port, road/rail/air port, is necessary the standardized and packaged EIA technology which considers the common characteristics of the same kind of development project.

• 한국지반공학회논문집
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• 제32권2호
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• pp.5-17
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• 2016

터널에서의 붕괴는 터널 구조물의 특수성 및 예상치 못한 지반조건의 변화로 인해 언제 어디서든 발생될 수 있다. 그로 인한 경제적인 손실과 인명피해를 줄이기 위하여 사고를 미연에 방지하기 위한 방안에 대한 다양한 연구들이 계속 진행되고 있는 실정이다. 본 연구에서는 붕괴예측을 위하여 국내 터널 붕괴 현장 56개소의 시공데이터를 분석하고 인공신경망 기법에 적용할 입력인자를 민감도 분석으로 선정하였다. 또한 인공신경망 모델 설계는 선정된 입력인자로 학습을 수행하고 터널 붕괴 유형 예측에 최적화된 모델을 결정하였다. 이 모델을 이용하여 붕괴가 발생된 총 12개소에 적용성 평가를 실시하여 터널 붕괴 유형 예측 가능성을 검증하였다. 이러한 결과는 터널 시공 현장에서 붕괴 예방을 위한 기초 자료로서 활용 될 수 있을 것이다.

• 보건행정학회지
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• 제18권2호
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• pp.19-38
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• 2008

Financial ratios are key indicators of an organization's financial and business conditions. Among various financial indicators, profitability, financial structure, financial activity and liquidity ratios are frequently used and analyzed. Using the structural equation modeling(SEM) technique, this study examines the structural causal relationships among key financial indicators. Data for this study are taken from complete financial statements from 142 hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1998 to 2001 for the purpose of accrediting teaching hospitals. In order to improve comparability, ratio values are standardized using the Blom's normal distribution. The final model of the SEM has four latent constructs: financial activity(total asset turnover, fixed asset turnover), liquidity(current ratio, quick ratio, collection period), financial structure(total debt to equity, long-term debt to equity, fixed assets to fund balance), and profitability(return on assets, normal profit to total assets, operating margin to gross revenue, normal profit to gross revenue). While examining several model fit indices(Chi-square (df) = 178.661 (40), likelihood ratio=4.467, RMR=.11, GFI=.849, RMSEA=.157), the final SEM we employed shows a relatively good fit. After examining the path coefficient of the constructs, the financial structure of the hospital affects the hospital's profitability in a statistically significant way. A hospital which utilizes its liabilities, more specifically fixed liabilities, and makes a stable investment decision for fixed assets was found to have a higher profitability than other hospitals. Then, the standard path coefficients were examined to directly compare the influence of variables. It was found that there were no statistically significant path coefficients among constructs. When it comes to variables, however, statistically significant relationships were found. between. financial activity and. fixed. asset turnover, and between profitability and normal profit to gross revenue. These results show that the observed variables of fixed asset turnover and normal profit to gross revenue can be used as indicators representing financial activity and profitability.

• 태양에너지
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• 제10권2호
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• pp.10-17
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• 1990

건물의 사양으로부터 시뮬레이션에 의해 열성능을 추출하는 기법과 실측 데이타로 부터 연역적인 방법에 의해 열성능을 추출하는 기법을 연합시켜 단기간의 측정에 의해 건물의 열성능을 간단하고 정확하게 결정할 수 있는 기법을 Test cell에 적용하였다. 실험과정 및 자료분석은 PSTAR 기법에 따라 수행했다. 각 측정기간은 3일간으로 비거주 상태에서 측정했으며, 실내온도, 외기온, 일사량, 공급열량, 풍속, 상대습도등의 자료를 측정하여 건물의 사양에 의한 시뮬레이션 모델의 재표준화에 사용했다. 아래의 3개 주요계수들이 본 분석에 의해 얻어졌다. 1) 건물 열손실계수 : BLC(표면전도율+침기에 의한 전도율); 2) 유효 건물열용량; 3) 유효 태양열 획득량. 그리고 재표준화된 식으로부터 예측된 값과 건물의 사양으로 시뮬레이션에 의해 예측된 값과 측정된 값과의 비교를 통해 재표준화된 식이 실제건물의 열성능을 잘 묘사함을 알 수 있었다. 장기간의 외삽으로 기후 자료를 이용하여 표준 쾌적도를 유지하기 위해 필요한 에너지를 계산했다.

• 한국안전학회지
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• 제26권6호
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• pp.130-136
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• 2011

Since out of a lot of traffic problems traffic accidents cause damage to life and properties of people, it stands out as one of traffic problems which needs improvement, and the loss due to traffic accident negatively affects not only the parties to the accident but also the national economy. Thus, continual concern of the government toward traffic safety is getting bigger and lately each local government is preparing a basic plan for traffic safety and vitalizing traffic safety policies. As expanding the responsibility and role of local governments for traffic safety, traffic safety measures which are based on the characteristics of each local government should be studied. Most of analytical methods in the existing traffic accidents prediction models with macroscopic vision focus on socioeconomic variables such as local population and the number of registered vehicles, and present a great deal of prediction error when they are applied in practice. In this context, this study proposed a traffic accident prediction model in respect of macroscopic level for autonomous districts (administrative districts) of Seoul City. The model development was not based on the entire city but on the type of local land usage (development density) whose relationship with traffic accident frequency was analyzed.

• 한국IT서비스학회지
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• 제21권4호
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• pp.63-74
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• 2022

Globally researchers at medical institutions are actively sharing COHORT data of patients to develop vaccines and treatments to overcome the COVID-19 crisis. OMOP-CDM, a common data model that efficiently shares medical data research independently operated by individual medical institutions has patient personal information (e.g. PII, PHI). Although PII and PHI are managed and shared indistinguishably through de-identification or anonymization in medical institutions they could not be guaranteed at 100% by complete de-identification and anonymization. For this reason the security of the OMOP-CDM database is important but there is no detailed and specific OMOP-CDM security inspection tool so risk mitigation measures are being taken with a general security inspection tool. This study intends to study and present a model for implementing a tool to check the security vulnerability of OMOP-CDM by analyzing the security guidelines for the US database and security controls of the personal information protection of the NIST. Additionally it intends to verify the implementation feasibility by real field demonstration in an actual 3 hospitals environment. As a result of checking the security status of the test server and the CDM database of the three hospitals in operation, most of the database audit and encryption functions were found to be insufficient. Based on these inspection results it was applied to the optimization study of the complex and time-consuming CDM CSF developed in the "Development of Security Framework Required for CDM-based Distributed Research" task of the Korea Health Industry Promotion Agency. According to several recent newspaper articles, Ramsomware attacks on financially large hospitals are intensifying. Organizations that are currently operating or will operate CDM databases need to install database audits(proofing) and encryption (data protection) that are not provided by the OMOP-CDM database template to prevent attackers from compromising.