• Title/Summary/Keyword: Audit Results

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Development of Laboratory Safety Management System for Chemistry and Chemical Engineering Laboratory (화학 및 화학공학 실험실의 안전관리 시스템 개발)

  • Yoo, Jin Hwan;Lee, Heon Seok;Choi, Joung Woo;Seo, Jae Min;Park, Chulhwan;Ko, Jae Wook
    • Korean Chemical Engineering Research
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    • v.46 no.2
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    • pp.376-382
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    • 2008
  • There are many accidents such as fire and explosion in laboratories that have caused a great loss to lives and property in spite of the effort to the enhancement of laboratory safety level for years. Development of laboratory safety management system is a necessary to improve safety level because the accidents of similar types have periodically occurred in laboratories. The laboratory safety management system may reduce many accidents and a serious loss in laboratory. In this study, we summarized major items for a risk management and safety improvement based on the analysis results of various accidents in the laboratories. And then the laboratory safety management system was developed containing a laboratory safety management manual, a laboratory management system, a education management system, a MSDS (material safety data sheet) management system and a laboratory safety audit system. It may have a potential application for the laboratory safety management in the chemical laboratories.

A study on the Improvement of Facility-Wide Quality Assurance Technique for Quality Management of Military Product (군수품 품질경영 효율화를 위한 사업장 단위 품질 보증 개선 방안 연구)

  • Kang, In-Myun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.12
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    • pp.613-619
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    • 2017
  • Recently, the development and production of weapons systems for military products have been increasing. Therefore, there is a need for an efficient quality control method suitable for limited resources and manpower for the manufactured military products. Military munitions are characteristically developed and produced as business contract units. In addition, business and quality control are done by contract. For this reason, many contracts are concluded in one producer and similar products are often produced. Business and quality control also require extensive manpower and effort. If a company produces several similar products, a more efficient management approach is required. This study therefore examines these problems in an attempt to present solutions by analyzing the types of munitions contracts and the characteristics of products produced by one company. Based on the results, a method is proposed to manage the contract-specific management methods by company, that is, by business site. The method is applied to an engine manufacturing company and the integrated management plan is verified and its effectiveness confirmed. The effect of facility-wide method was a reduction of QA manpower and an improvement in maintaining quality assurance and stability through management of the workforce and contract grouping method.

Hazard analysis for the fishermen's safety in offshore trawler using insurance proceeds payment of NFFC (수협 재해 보험급여를 이용한 근해 트롤선 어선원의 안전 위험 요소 분석)

  • LEE, Yoo-Won;CHO, Young-Bok;KIM, Wook-Sung;KIM, Seok-Jae;PARK, Tae-Geun;PARK, Tae-Sun;KIM, Hyung-seok;RYU, Kyong-Jin
    • Journal of the Korean Society of Fisheries and Ocean Technology
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    • v.52 no.3
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    • pp.241-247
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    • 2016
  • The trawl fishery is an important fishery accounting for around 30.0% of adjacent water fishery production in Korea, and the commercial fishing is associated with high rate of fatal and non-fatal occupational injury. The hazard analysis for the fishermen's safety of offshore trawler was conducted to serve as basic data for improving the healthy and safe working environment of fishermen using fishermen's occupational accidents of the national federation of fisheries cooperatives (NFFC) from 2012 to 2014 (n=464). As a result, the occupational accident occurrence rate of large powered trawl fishery was 241.4‰ in east sea trawl fishery, 6.9 times the rate of that. In addition, death and missing rate was found to have very serious level management to 97.7‱ in east sea trawl fishery of death at 6.2 times. The accident occurred in 91.7 to 100.0% was happened at sea. The slipping, others and struck by object and son on occurred more frequently in order in the frequency of accident occurrence pattern. However, the occurrence rate of death and missing did not match the frequency of accident pattern. In other words, slipping occurred more frequently while death and missing risk was not high. The fall in the waters was low while death and missing risk was high. The results are expected to help identify and assess safety hazard occurred in offshore trawlers.

Factors Affecting the Financial Structure of Hospitals in Korea (병원의 재무구조에 영향을 미치는 요인)

  • 최만규;문옥륜;황인경
    • Health Policy and Management
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    • v.12 no.2
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    • pp.43-75
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    • 2002
  • This study focuses on the factors that make the financial structure of hospitals in Korea different, and on recommended courses of action that could be very helpful to hospitals in maintaining a sound financial structure. Data used in this study were collected from 132 hospitals with complete general data of present conditions as well as financial statements. They were chosen from the 174 hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variable in this study is financial structure. It consists of liabilities as against total assets (total liabilities to total assets, short-term liabilities to total assets, long-term liabilities to total assets, short-term borrowings to total assets, long-term borrowings to total assets). The independent variables are ownership type, hospital type, location, whether or not a representative is a director of the hospital, the possibility of changing a hospital director, bed size, period of establishment, asset structure, profitability, growth, tax shields, business risk, competition. The factors that appear to have the strongest impact on the liabilities to total assets of all the hospitals sampled are ownership type, hospital type, profitability, tax shields, and business risk. It was found that not-for-profit private hospitals and for-profit private hospitals have more liabilities than public hospitals, and tertiary medical institutions have less liabilities than the secondary general hospitals. Moreover, hospitals earning more at the expense of high business risk have a distinct tendency to lower liabilities. Concerning the current ratio, it was found that factors such as ownership type, hospital type, period of establishment, asset structure, and business risk are the more significant variables. The current ratio of public hospitals is higher than that of both not-for-profit private hospitals and for-profit private hospitals, and the current ratio of tertiary medical institutions is higher than that of general hospitals. As business risk is higher in hospitals compared to other businesses, the current ratio becomes higher; this is because it is assumed that for fear of bankruptcy, hospitals lessen liabilities to total assets. On the other hand, as hospitals become older, the fixed assets to total assets become lower. It is remarkable that in hospitals, the factors affecting liabilities to total assets have an opposite regression coefficient sign against factors affecting current ratio. It brings out the same results borne out by the old financial theories and researches, in which a lot of the liabilities of hospitals are considered as the cause of worsening liquidity. Therefore, it is very important for hospitals to maintain a sound financial structure in order to survive using the rational acquisition and maintenance of capital.

Evaluation and Comparison with Standard 48 hr Acute Bioassay and High Temperature Rapid Toxicity Test for Sewage Toxicity Test (하수의 독성평가를 위한 표준독성시험법과 온도증가 단기독성평가법의 비교 평가)

  • Lee, Sang-Ill;Jun, Byong-Hee;Weon, Seung-Yeon;Kim, Yi-Jung;Kim, Keum-Yong
    • Journal of Korean Society of Environmental Engineers
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    • v.27 no.2
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    • pp.191-197
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    • 2005
  • A new method, ToxTemp (TOXcity test based on TEMPerature control) using Ceridaphnia dubia was applied to evaluate the toxicity of insecticide materials and compared with the standard 48 hr acute bioassay. BPMC, diazinon and fenitrothion may cause the inhibition to the biological process in sewage treatment plant and need to detect toxicity within short contact time. The ToxTemp method showed sensitive detection with more shorter contact of 1-1.5 hr time than that of the standard 48 hr acute bioassay. To evaluate toxicity of real wastewater/sewage, the inhibition rate of nitrification and oxygen uptake rate (OUR) using activated sludge, the standard 48hr acute bioassay and ToxTemp method using C. dubia were compared, respectively. On the basis of the inhibition rate of nitrification, the OUR test showed the less sensitive results at the relatively strong toxic sewage. On the other hands, the standard 48hr acute bioassay and ToxTemp method using C. dubia represented the toxicity of each wastewater/sewage with high sensitivity. Even the slightly low (about 1.5%) sensitivity, the ToxTemp method showed the high applicability to the real site of sewage treatment plant.

The Comparative Analysis of the Internal Control According to Economic Changes in Korean Companies

  • Park, Cheol-Soo
    • Journal of Information Technology Applications and Management
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    • v.21 no.3
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    • pp.119-133
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    • 2014
  • Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

Nutrient Intake Status of Korean Drinkers: Analysis of Data from Korea National Health and Nutrition Examination Survey (KNHANES), 2011 (성인 음주자의 영양소 섭취실태: 2011 국민건강영양조사 자료 분석)

  • Kim, Hyung-Tae;Chun, Sung-Soo;Joung, Sun-Hee;Yun, Mi-Eun
    • Journal of the Korean Dietetic Association
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    • v.19 no.4
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    • pp.343-355
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    • 2013
  • This study analyzed the dietary habits and nutrient intake status of adult drinkers in Korea. Alcohol drinking patterns were obtained from the Korea National Health and Nutrition Examination Survey (KNHANES). Among 4,968 persons, 91.5% were drinkers. Classification of their drinking patterns by the Alcohol Use Disorders Identification Test (AUDIT) score showed 64.5% of the drinkers were normal drinkers, 22.4% problem drinkers and 13.2% alcohol-dependent drinkers. Overall, 47% of the drinkers were considered alcohol-dependent in the Rapid Alcohol Problems Screen (RAPS4). Significant differences were found between those who abstained from alcohol (86.8%) and alcohol-dependent drinkers (68.9%); when asked about breakfast habits 73.4% of non-drinkers often had family meals, while only 55.4% of the alcohol-dependent drinkers had family meals. Dietary energy, alcohol energy, and total energy intake significantly increased for the alcohol-dependents (P<0.001). In addition, the intake of eight nutrients (protein, vitamin A, vitamin $B_1$, vitamin $B_2$, niacin, calcium, phosphorous and iron), significantly increased in the following order (least to highest): abstainers, normal drinkers, drinkers with a moderate addiction to alcohol and alcohol-dependent drinkers (P <0.05). Nutrient Adequacy Ratios (NAR) of all nutrients, except vitamin C, and the Mean nutrient Adequacy Ratio (MAR) significantly increased in the following order (least to highest): abstainers, normal drinkers, drinkers with a moderate addiction to alcohol and alcohol-dependent drinkers (P<0.05). The intake of vitamin $B_1$, vitamin $B_2$, and niacin per 1,000 kcal, according to drinking pattern, decreased in the order of abstainers, normal drinkers, drinkers with a moderate addiction to alcohol, and alcohol-dependent drinkers (P<0.001). The above results show that the nutrient intake of normal drinkers, drinkers with a moderate addiction to alcohol, and alcohol-dependent drinkers are higher than abstainers. However, overall intake of vitamin $B_1$, vitamin $B_2$, and niacin per 1,000 kcal was low. Therefore it is necessary to increase vitamin $B_1$, vitamin $B_2$, and niacin intake for drinkers.

Tax Subsidy and Information Effect of Future Earnings (조세혜택과 미래이익의 정보효과)

  • Byun, Sun-Young;Kim, Jin-Wook;Jung, Hyun-Uk
    • Management & Information Systems Review
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    • v.35 no.4
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    • pp.123-140
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    • 2016
  • This study investigates whether tax subsidy is associated with the information effect of future earnings (Future Earnings Response Coefficient, hereafter 'FERC'). Prior studies related with tax subsidy suggest that high- tax subsidy is associated with high-Conservatism. And high-tax subsidy is associated with low-information asymmetry. The hypothesis is tested by using sample firms listed on the Korean Stock Exchange from the year of 2002 to the year of 2009 inclusively. We followed methodology of Tucker and Zarowin (2006). We find that the regression coefficient for tax $subsidy{\times}X_{t3}$ shows a significant positive sign. Also, we performed additional test after controlling for variables related with FERC. The regression coefficient for tax $subsidy{\times}X_{t3}$ is consistent with main results. This result means that the changes in the current stock price of higher-tax subsidy contain more information about their future earnings than the changes in the stock price of lower-abnormal audit hours. The evidence suggests that investors positively understand high-tax subsidy.

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A Study on Anisotropy of Magnetic Susceptibility of Clastic Sedimentary Rocks in the Gyeongsang Basin (경상분지 쇄설성 퇴적암의 대자율 이방성 연구)

  • Choi, Eun-Kyeong;Kim, Sung-Wook;Hwang, Woong-Ki;Kwon, Hyun-Wook;Kim, Tae-Hyung
    • Journal of the Korean Geotechnical Society
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    • v.34 no.8
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    • pp.5-14
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    • 2018
  • The grain size of clastic sedimentary rocks classifies the rock types and also causes of anisotropy of the rock. The anisotropy is one of the most important factors that dominates the strength and weathering behavior of rocks. The anisotropy of clastic sedimentary and igneous rocks in the Gyeongsang Basin including Yeongju, Daegu, and Busan were analyzed by magnetic susceptibility expressed by the degree of anisotropy and shape parameter. As the results of the study, the sandstone deposited under lacustrine environment unaffected by the external force shows 1.03 degree of anisotropy. The degrees of anisotropy of the rocks affected by faults and fault rocks show 1.06 and 1.14, respectively. The magnetic susceptibility of rocks is to decrease with the distance from the fault. A fresh mudstone and shale formed by fines show a similar magnitude of the degree of anisotropy to fault rock and correspond to oblate shape parameter due to their sedimentary structure. Due to these reasons, we need attention in design, construction, and maintenance of a structure constructed in mudstone and shale.

Freeway Crash Frequency Model Development Based on the Road Section Segmentation by Using Vehicle Speeds (차량 속도를 이용한 도로 구간분할에 따른 고속도로 사고빈도 모형 개발 연구)

  • Hwang, Gyeong-Seong;Choe, Jae-Seong;Kim, Sang-Yeop;Heo, Tae-Yeong;Jo, Won-Beom;Kim, Yong-Seok
    • Journal of Korean Society of Transportation
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    • v.28 no.2
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    • pp.151-159
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    • 2010
  • This paper presents a research result that was performed to develop a more accurate freeway crash prediction model than existing models. While the existing crash models only focus on developing crash relationships associated with highway geometric conditions found on a short section of a crash site, this research applies a different approach considering the upstream highway geometric conditions as well. Theoretically, crashes occur while motorists are in motion, and particularly at freeways vehicle speed at one specific point is very sensitive to upstream geometric conditions. Therefore, this is a reasonable approach. To form the analysis data base, this research gathers the geometric conditions of the West Seaside Freeway 269.3 km and six years crash data ranging 2003-2008 for these freeway sections. As a result, it is found that crashes fit well into Negative Binomial Distribution, and, based on the developed model, total number of crashes is inversely proportional to highway curve length and radius. Contrarily, crash occurrences are proportional to tangent length. This result is different from existing crash study results, and it seems to be resulted from this research assumption that a crash is influenced greatly by upstream geometric conditions. Also, this research provides the expected effects on crash occurrences of the length of downgrade sections, speed camera placements, and the on- and off- ramp presences. It is expected that this research result is useful for doing more reasonable highway designs and safety audit analysis, and applying the same research approach to national roads and other major roads in urban areas is recommended.