• Asian Pacific Journal of Cancer Prevention
• /
• v.17 no.7
• /
• pp.3123-3129
• /
• 2016

Background: Cancer is the fourth leading cause of death in Sabah Malaysia with a reported age-standardized incidence rate was 104.9 per 100,000 in 2007. The incidence rate depends on non-mandatory notification in the registry. Under-reporting will provide the false picture of cancer control program effectiveness. The present study was to evaluate the performance of the cancer registry system in terms of representativeness, data quality, simplicity, acceptability and timeliness and provision of recommendations for improvement. Materials and Methods: The evaluation was conducted among key informants in the National Cancer Registry (NCR) and reporting facilities from Feb-May 2012 and was based on US CDC guidelines. Representativeness was assessed by matching cancer case in the Health Information System (HIS) and state pathology records with those in NCR. Data quality was measured through case finding and re-abstracting of medical records by independent auditors. The re-abstracting portion comprised 15 data items. Self-administered questionnaires were used to assess simplicity and acceptability. Timeliness was measured from date of diagnosis to date of notification received and data dissemination. Results: Of 4613 cancer cases reported in HIS, 83.3% were matched with cancer registry. In the state pathology centre, 99.8% was notified to registry. Duplication of notification was 3%. Data completeness calculated for 104 samples was 63.4%. Registrars perceived simplicity in coding diagnosis as moderate. Notification process was moderately acceptable. Median duration of interval 1 was 5.7 months. Conclusions: The performances of registry's attributes are fairly positive in terms of simplicity, case reporting sensitivity, and predictive value positive. It is moderately acceptable, data completeness and inflexible. The usefulness of registry is the area of concern to achieve registry objectives. Timeliness of reporting is within international standard, whereas timeliness to data dissemination was longer up to 4 years. Integration between existing HIS and national registration department will improve data quality.

• The Journal of the Institute of Internet, Broadcasting and Communication
• /
• v.18 no.4
• /
• pp.191-203
• /
• 2018

Identify the effects of ISO quality management system on the durability of the enterprise by applying it to early startups and small - and medium-sized enterprises. In particular, the quality management system of a technology start-up small and medium sized companies is important in applying the management system to the financial, management and quality control services rather than to research and development. The quality management system is applied to the medical equipment manufacturers, mobile phone brokers, foreign Chinese companies, and components manufacturers for diesel engines.Try it. Check the case where the quality management system has been applied to the company concerned and the nonconformities have been improved. In addition, the success of the project was determined by applying the quality control system to maintain the stability and perpetuation of the company through the case of the failed selection. The company explains that recently, it must appoint internal auditors to carry out continuous improvement activities and that those who want the development and continuity of the company must reflect the quality management system.

• Journal of the Korea Safety Management & Science
• /
• v.22 no.2
• /
• pp.23-29
• /
• 2020

Korea's elevator industry is one of the world's eighth-largest industrial sectors and the third largest in the world by new installations. This year, the number of elevators has exceeded 700,000, and the number of new installations is 30,000-40,000 every year. However, the news of elevator-related accidents is reported continuously through the media and the accident rate is not decreasing. In particular, among the recent accidents related to elevators, accidents related to elevator workers are increasing, causing social problems. This year, the National Assembly's Environmental Labor Relations Commission's National Auditors lost five lives a year and 12 elevator workers were killed in fall and stenosis accidents during the installation, maintenance and replacement of the elevators for about two years since 2018. It took place to adopt the representatives of four domestic elevator companies as witnesses. An elevator worker is a collective term for workers involved in the design, manufacturing, installation, replacement, maintenance, inspection, management, and supervision related to the elevator industry, and the related accidents are called elevator worker accidents. Analysis of elevator-related accidents in the past has shown that the fault of the user accounted for 70% of the total, and the fault of the worker accounted for about 2.5%, and the accident occurred to the user or the user due to carelessness of the worker during the lift-related work. Currently, elevator-related accidents are reported by the Korea Elevator Safety Agency under Article 48 of the Elevator Safety Management Act under the Ministry of Interior and Safety. If deemed necessary for the prevention and prevention of recurrence of an elevator accident, the cause and condition of the elevator accident may be investigated. However, the current draft law is limited only to elevators after installation inspection, and is separated from the Ministry of Employment and Labor's data on accidents occurring in the manufacturing and installation stages related to the elevator industry. This study analyzes the recent safety accidents of elevator workers and prepares safety measures to prevent them through the risk analysis, and also draws out the problems and improvements of the current elevator worker accident investigation to find the elevator worker accident rate that is on the increase trend.

• Journal of Family Resource Management and Policy Review
• /
• v.25 no.1
• /
• pp.63-75
• /
• 2021

The purpose of this research was to examine the experiences of three types of family-friendly workplace professionals (professionals here after) including consultants, certification auditors, and professional instructors, and to provide suggestions for the improvement of training programs aimed at such professionals. Ten professionals participated in focus group interviews. Two themes were identified: the competencies of the professionals and ways to improve the training system and the curriculums of training programs. Competencies are dependent on job type. Therefore, different training programs should be provided to the three types of professionals. To make training programs more comprehensive, most participants agreed that training program curriculums for the three types of professionals should link together. Participants also suggested increasing training time and differentiating training programs between new and experienced specialists. In terms of improving the training system, professional networking and the creation of a database for family-friendly programs were discussed. The findings suggest that training programs need to be restructured in line with the competencies required by the professionals and professionals' needs.

• Journal of Navigation and Port Research
• /
• v.45 no.3
• /
• pp.173-180
• /
• 2021

Although accounting is one of the core fields of corporate management, few studies have reported accounting phenomena involving shipping companies. In addition, although financial reporting is very important to shipping companies that use several financial tools such as ship finance and financial lease, it is difficult to identify studies investigating shipping companies' financial reporting, especially their earnings management. The purpose of this study is to analyze accrual earnings management behavior of shipping companies. Companies with high debt ratios and net losses are known to have incentives for earnings management. Due to the nature of the industry, shipping companies have a high debt ratio and often report net losses. Accordingly, shipping companies are expected to engage in substantial earnings management. Based on the analysis of KOSP I companies listed on the Korea Exchange from 2001 to 2020, it was found that shipping companies are engaged in higher levels of earnings management than non-shipping companies. Discretionary accrual was used as a proxy variable for earnings management. Discretionary accrual was measured using the modified Jones model of Dechow et al. (1995) and the performance matched model of Kothari et al.(2005). In this study, significant results were derived by comparatively analyzing the earnings management practices, which is one of the major accounting behaviors of shipping and non-shipping companies. Stakeholders such as external auditors, investors, financial institutions, analysts, and government authorities need to be aware of the earnings management behavior of listed shipping companies during their external audit, financial analysis, and supervision. Finally, listed shipping companies must conduct stricter accounting based on accounting principles.

• The Journal of the Institute of Internet, Broadcasting and Communication
• /
• v.19 no.2
• /
• pp.211-219
• /
• 2019

Accomplishing information system, techniques, methodology have been studied continuously and give much help to auditors who are using them. Additionally audit report which is the conclusion of accomplishing ISA(information system audit), has law of a basis and phase with ITA/EA Law(Electronic Government Law). This paper is for better quality of ISA report. But it has more errors about sentence and Grammatical structures. In this paper, to achieve quality improvement objectives, it is necessary to recognize the importance of an audit report by investigating on objectives, functionality, structures and usability of a report firstly, and a legal basis, the presence of report next. Several types of audit reports were chosen and the reports errors were divided into several categories and analyzed. After grasping reasons of those errors, the methods for fixing those errors and check-lists model was provided. And based on that foundation, the effectiveness validation about real audit reports was performed. The necessity for efforts to improve the quality of audit reports was emphasized and further research subject(AI Automatic tool) of this paper conclusion. We also expect this paper to be useful for the organization to improve on ISA in the future.

• Management & Information Systems Review
• /
• v.35 no.1
• /
• pp.189-206
• /
• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Management & Information Systems Review
• /
• v.38 no.2
• /
• pp.67-81
• /
• 2019

In accordance with K-IFRS 1109, financial instruments are classified to amortized cost (AC), fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVPL). And disposal gains are prohibited to be recirculated for net income when FVOCI financial instruments would be sold in the future, so-called recirculation prohibition. This research investigates whether accumulated other comprehensive income of available-for sale financial assets(AFS) under K-IFRS 1039, could affect reclassified amounts to the FVPL securities from the AFS securities. Also, this study investigates the effects of the reported income on the reclassified FVPL, because CEOs are likely to try earnings management when net income is predicted to be less than target or is low, comparing other firms. As a result of empirical analysis, first, I find that accumulated other comprehensive income of the AFS has a positive impact on the reclassified FVPL. Second, level of reporting income has no significant impact on the reclassified FVPL. Third, interaction effects are significantly positive on the firms which have more other comprehensive income and less level of reported income. Fourth, the effects of the bank and securities are more distinct than those of the manufactures. This study is the first research to investigate earnings management through AFS at the timing of the first adoption of K-IFRS 1109. Empirical results of this study provide evidence of earnings management on the reclassification of FVPL which gives meaningful implications to regulators, academic researchers and auditors.

• Korean Chemical Engineering Research
• /
• v.57 no.5
• /
• pp.637-651
• /
• 2019

In the event of a major accident such as an explosion in a refinery or a petrochemical plant, it has caused a serious loss of life and property and has had a great impact on the insurance market. In the case of catastrophic incidents occurring in process industries such as refinery and petrochemical plants, only the proximate causes of loss have been drawn and studied from inspectors or claims adjustors responsible for claims of property insurers, incident cause investigators, and national forensic service workers. However, it has not been done well for conducting root cause analysis (RCA) and identifying the factors that contributed to the failure and establishing preventive measures before leading to chemical plant's catastrophic incidents. In this study, the criteria of warning signs on CCPS catastrophic incident waning sign self-assessment tool which was derived through the RCA method and the contribution factor analysis method using the swiss cheese model principle has been reviewed first. Secondly, in order to determine the major incident warning signs in an actual chemical plant, 614 recommendations which have been issued during last the 17 years by loss control engineers of global reinsurers were analyzed. Finally, in order to facilitate the assessment index for catastrophic incident warning signs, the criteria for the catastrophic incident warning sign index at chemical plants were grouped by type and classified into upper category and lower category. Then, a catastrophic incident warning sign index for a chemical plant was developed using the weighted values of each category derived by applying the analytic hierarchy process (pairwise comparison method) through a questionnaire answered by relevant experts of the chemical plant. It is expected that the final 'assessment index for catastrophic incident warning signs' can be utilized by the refinery and petrochemical plant's internal as well as external auditors to assess vulnerability levels related to incident warning signs, and identify the elements of incident warning signs that need to be tracked and managed to prevent the occurrence of serious incidents in the future.