• Title/Summary/Keyword: Audit report

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Improvement Directions for Life Cycle Cost Analysis and Evaluation in the Design-Build and Alternative Bidding Projects (설계.시공일괄입찰공사 및 대안입찰공사의 생애주기비용 분석 및 평가체계 개선방향)

  • Kang, Tai-Kyung;Lee, Yoo-Sub
    • Journal of the Korea Institute of Building Construction
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    • v.8 no.1
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    • pp.97-102
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    • 2008
  • The report of the Korean Board of Audit and Inspection(BAI) on May 2007 indicates the problems of Life Cycle Cost (LCC) analysis and evaluation in the Design-Build(Turn-Key) and alternative bidding system. The point which the report indicates is that the cost estimation system for LCC analysis has nothing in common each other and there's no consistency among the repair cycle and ratio per facilities parts. For solving these problems, BAI demands the establishment of the guidelines for LCC analysis and evaluation from the competent authority Korean Ministry of Construction And Transportation(MOCT). The objective of this study is to develop the improvement directions for LCC analysis and evaluation which are suitable to the public construction projects especially for the Design-Build and alternative bidding system in Korea. For this study, the LCC related raws and regulations, LCC analysis guidelines of public cooperations, actual condition of LCC analysis and evaluation which include, the elements of LCC, the estimation rules of the initial cost and the maintenance cost, the analysis standards of time value of money, etc. are investigated to provide the improvement directions for LCC analysis and evaluation.

The Study on Improvement for Prevention and Nonproliferation on Infectious Disease Proliferations (감염병 예방 및 확산 방지를 위한 개선방안에 관한 연구)

  • Roh, Tae-Ho
    • Fire Science and Engineering
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    • v.31 no.3
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    • pp.144-150
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    • 2017
  • The inflow of infectious diseases is increasing due to the expansion of exchanges between countries and climate change. The public concern and anxiety about the increase of the possibility of infectious disease due to the social environment change are increasing greatly.These pandemics are a serious threat to the economy. Hence, multifaceted efforts are required to prevent them from spreading.In many hospitals, it is very important to promptly report infectious diseases, such as the CDC, when infectious diseases occur. In addition, it is difficult to separate general patients and suspected infected patients in these facilities, so there is a high risk of infection spreading within them. The paper presents the improvements of prevention and nonproliferation by researching the occurrence of infectious diseases, the method of separating infected patients, and the methods of preventing infectious diseases based on the audit results of MERS of the Board of Audit and Inspection.

Predictors of Hospitalization for Alcohol Use Disorder in Korean Men (알코올사용장애로 인한 한국성인남성의 병원입원여부에 미치는 영향요인)

  • Hong, Hae-Sook;Park, Jeong-Eun;Park, Wan-Ju
    • Journal of Korean Academy of Nursing
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    • v.44 no.5
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    • pp.552-562
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    • 2014
  • Purpose: This study was done to identify the patterns and significant predictors influencing hospitalization of Korean men for alcohol use disorder. Methods: A descriptive study design was utilized. Data were collected using self-report questionnaires from 143 inpatients who met the DSM-5 alcohol use disorder criteria and were receiving treatment and 157 social drinkers living in the community. The questionnaires included Alcohol Use Disorders Identification Test (AUDIT), Alcohol Problems, Alcohol Expectancy Questionnaire (AEQ), Life Position, and The Korean version of the Children of Alcoholics Screening Test (CAST-K). Data were analyzed using descriptive statistics, t-test, ${\chi}^2$-test, F-test, Pearson correlation coefficients, and logistic regression with forward stepwise. Results: AUDIT had significant correlations with alcohol problems, alcohol expectancy, and parents' alcoholism. In logistic regression, factors significantly affecting hospitalization were divorced (OR=4.18, 95% CI: 1.28-13.71), graduation from elementary school (OR=28.50, 95% CI: 8.07-100.69), middle school (OR=6.66, 95% CI: 2.21-20.09), high school (OR=6.31, 95% CI: 2.59-15.36), drinking alone (OR=9.07, 95% CI: 1.78-46.17), family history of alcoholism (OR=2.41, 95% CI: 1.11-5.25), interpersonal relationship problems (OR=1.28, 95% CI:1.17-1.41), and sexual enhancement of alcohol expectancy (OR=0.83, 95% CI: 0.72-0.94), which accounted for 53% of the variance. Conclusion: Results suggest that interpersonal relationship programs and customized cognitive programs for social drinkers in the community are needed to decreased alcohol related hospitalization in Korean men.

An Audit of 204 Histopathology Reports Over Three Years of Carcinoma of Cervix: Experience from a Tertiary Referral Centre

  • Pradhan, Anuja Prakash;Menon, Santosh;Rekhi, Bharat;Deodhar, Kedar
    • Asian Pacific Journal of Cancer Prevention
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    • v.16 no.14
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    • pp.5643-5645
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    • 2015
  • Background: The aim was to see compliance to minimum data set information in carcinoma cervix histopathology reports from a team of 13 pathologists; and also to analyse the distribution of parameters like tumor size, grade, depth of cervical stromal invasion, lymph node yield and pTNM stage. Materials and Methods: All pathology reports of radical hysterectomy for carcinoma cervix operated in house within a three year duration (2010-2012), (n=204) were retrieved from medical records and analyzed for the above parameters. Results: In 2010- 59 cases, in 2011- 67 cases and in 2012- 78 cases of carcinoma cervix underwent operations in our hospital. The median age was 50.5 years and the maximum T diameter was 2.8 cms in the reports of three years. Squamous carcinoma was the commonest subtype amongst all the tumors. It was noted that 60.8% of cases had cervical stromal involvement more than half the thickness of the cervical stroma. Parametrial involvement was seen in 4.82% of cases. pTNM Staging was not mentioned in 65.06% of the cases. The mean bilateral pelvic lymph node yield count in our study was 16.6 inclusive of all the three years. Conclusions: Compliance with provision of a minimum dataset in our team of 13 pathologists was generally good. Lymph node yield in our hands is reasonable, but constant striving for greater numbers should be made. pTNM staging should be more meticulously documented. Use of proformas /checklists is recommended.

Effects of Vicarious Trauma on Mental Health in Firefighters (소방 공무원에서 간접 외상이 정신 건강에 미치는 영향)

  • Baik, Jun-Hyuck;Jung, Young-Eun;Chae, Jung-Mi;Myong, Jun-Pyo;Yim, Hyeon-Woo;Cha, Jeong-Ho
    • Anxiety and mood
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    • v.6 no.1
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    • pp.65-70
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    • 2010
  • Objectives : Indirect contact with trauma may occur when a person empathically listens to detailed descriptions, exposing the person to intense emotional pain from trauma victims. Although less severe than direct trauma, indirectly traumatized persons may experience the same fear, rage, and despair as direct trauma victims. This phenomenon has been variously termed vicarious trauma, traumatic countertransference, burnout, compassion fatigue, and secondary traumatic stress. Using a psychiatric symptoms questionnaires, this study investigated the effects of indirect exposure to co-worker's trauma on the mental health of firefighters who had not directly experienced traumatic events in the previous year. Methods : We administered self-report questionnaires, such as the Impact of Event Scale-Revised (IESR) and Alcohol Use Disorder Identification Test (AUDIT), to firefighters working at two fire stations in a metropolitan city. We analyzed 188 of 232 collected surveys, after excluding falsely entered data (28 cases) and questionnaires by directly-traumatized victims (16 cases). Results : Alcohol consumption and posttraumatic stress disorder (PTSD) symptoms, as determined by the AUDIT and IES-R, were significantly higher in the indirectly-traumatized group. The ratio of high-risk members scoring higher than 23 in IES-R was larger in the indirectly traumatized group, although this was not statistically significant. Conclusion : Alcohol consumption was significantly higher in the indirectly traumatized group. This group also included more members at high risk for PTSD. Further research, with a larger group of indirectly traumatized firefighters and ongoing investigation of PTSD development and other psychiatric symptoms, is needed.

Suggestions for the Improvement of Aviation and Railway Accident Investigation Board in Korean (항공사고조사위원회의 업무개선에 대한 제언)

  • Han, KyoungKeun;Choi, YounChul
    • Journal of the Korean Society for Aviation and Aeronautics
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    • v.25 no.4
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    • pp.187-194
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    • 2017
  • ICAO Universal Safety Oversight Audit Programme is a comprehensive evaluation for aviation safety matters, including aircraft operation, licensing and aircraft incident/accident investigation. As this programme is measures aviation safety level of States, there is a need to meet international standards, especially in the field of aircraft incident/accident investigation. This research discusses points required to satisfy international standards, which are independence and autonomy of an accident investigation board, the lack of the enough number of investigators and efficient management of those personnel, the effective composition and use of an investigation report, an accident investigation itself to build big data and the creation of a cooperation system among States. This paper suggests various opinions in order to enhance aviation safety especially through aircraft accident investigations, using case studies from the US, UK and Japan.

Genetic Algorithm Application to Machine Learning

  • Han, Myung-mook;Lee, Yill-byung
    • Journal of the Korean Institute of Intelligent Systems
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    • v.11 no.7
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    • pp.633-640
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    • 2001
  • In this paper we examine the machine learning issues raised by the domain of the Intrusion Detection Systems(IDS), which have difficulty successfully classifying intruders. There systems also require a significant amount of computational overhead making it difficult to create robust real-time IDS. Machine learning techniques can reduce the human effort required to build these systems and can improve their performance. Genetic algorithms are used to improve the performance of search problems, while data mining has been used for data analysis. Data Mining is the exploration and analysis of large quantities of data to discover meaningful patterns and rules. Among the tasks for data mining, we concentrate the classification task. Since classification is the basic element of human way of thinking, it is a well-studied problem in a wide variety of application. In this paper, we propose a classifier system based on genetic algorithm, and the proposed system is evaluated by applying it to IDS problem related to classification task in data mining. We report our experiments in using these method on KDD audit data.

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A Study on Valuation of Environmental-friendly and Organic Food Company (친환경 유기농 기업의 가치평가에 관한 연구)

  • Yeo, Dong-Su;Hwang, Jae-Hyun
    • Korean Journal of Organic Agriculture
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    • v.20 no.4
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    • pp.543-561
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    • 2012
  • This work is for reasonable valuation method of environmental-friendly and organic company. Reasonable valuation method is principal for the sound development, the reasonable investment and the growth of stock market. This study proposes valid valuation and method for environmental-friendly and organic company. The author selected 4 companies from certificate list of environmental-friendly and organic food and LOHAS (Lifestyles Of Health And Sustainability) food of Korean standards association. Applying financial audit report of 5 years, the author output 5 variables from each companies by using Growth Option model of Real Option model. And the author valuated companies by adding option value calculated with these variables and residual value discounted with cash flow discounted method. Company values from ROV model were 1.71 time higher than DCF model. This results show that the value of environmental-friendly and organic food company may own high option premium, that is the growth factor.

Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh

  • JAHID, Md. Abu;RASHID, Md. Harun Ur;HOSSAIN, Syed Zabid;HARYONO, Siswoyo;JATMIKO, Bambang
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.6
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    • pp.61-71
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    • 2020
  • The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

The Effect of Corporate Governance Disclosure on Banking Performance: Empirical Evidence from Iran, Saudi Arabia and Malaysia

  • KHANIFAH, Khanifah;HARDININGSIH, Pancawati;DARMARYANTIKO, Asri;IRYANTIK, Iryantika;UDIN, Udin
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.3
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    • pp.41-51
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    • 2020
  • A series of corporate failures and financial crises have raised attention to organizational governance issues, especially for financial institutions. In the banking system, corporate governance further plays a unique role because of the uniqueness of the banking organizations. Therefore, this study aims to examine the effect of corporate governance disclosure on bank performance by building a corporate governance disclosure index (CGDI) for 10 Islamic banks operating in Iran, Saudi Arabia and Malaysia. The data used in this study are secondary data taken from annual reports and sourced from the official websites of each banks include Iran Exchange, Stock Market Quotes and Financial News, and Bursa Malaysia. This study uses content analysis of the annual bank report within five years (2014-2018). The results show that Islamic banks comply with 72.4% of the attributes discussed in the CGDI. The most frequently reported and disclosed elements are board structure and audit committee. The regression results provide evidence that Islamic banks with a higher level of corporate governance disclosure reported high operating performance measured by ROA. In contrast to the expectation, the financial performance of ROE and Tobins'q are not significantly related to the disclosure of sharia bank governance.