• The Korean Journal of Air & Space Law and Policy
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• v.23 no.2
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• pp.137-172
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• 2008

The earliest safety data programs, the FDR and CVR, were electronic reporting systems that generate data "automatically." The FDR program, originally instituted in 1958, had no publicly available restrictions for protections against sanctions by the FAA or an airline, although there are agreements and union contracts forbidding the use of FDR data for FAA enforcement actions. This FDR program still has the least formalized protections. With the advent of the CVR program in 1966, the precursor to the current FAR 91.25 was already in place, having been promulgated in 1964. It stated that the FAA would not use CVR data for enforcement actions. In 1982, Congress began restricting the disclosure of the CVR tape and transcripts. Congress added further clarification of the availability of discovery in civil litigation in 1994. Thus, the CVR data have more definitive protections in place than do FDR data. The ASRS was the first non-automatic reporting system; and built into its original design in 1975 was a promise of limited protection from enforcement sanctions. That promise was further codified in an FAR in 1979. As with the CVR, from its inception, the ASRS had some protections built in for the person who might have had a safety problem. However, the program did not (and to this day does not) explicitly deal with issues of use by airlines, litigants, or the public media, although it appears that airlines will either take a non-punitive stance if an ASRS report is filed, or the airline may ignore the fact that it has been filed at all. The FAA worked with several U.S. airlines in the early 1990s on developing ASAP programs, and the FAA issued an Advisory Circular about the program in 1997. From its inception, the ASAP program contained some FAA enforcement protections and company discipline protections, although some protection against litigation disclosure and public disclosure was not added until 2003, when FAA Order 8000.82 was promulgated, placing the program under the protections of FAR 193, which had been added in 2001. The FOQA program, when it was first instituted through a demonstration program in 1995, did not contain protections against sanctions. Now, however, the FAA cannot take enforcement action based on FOQA safety data, and an airline is limited to "corrective action" under the program. Union contracts can exclude FOQA from the realm of disciplinary action, although airline practice may be for airlines to require retraining if there is no contract in place forbidding it. The data is protected against disclosure for litigation and public media purposes by FAA Order 8000.81, issued in 2003, which placed FOQA under the protections of FAR 193. The figure on the next page shows when each program began, and when each statute, regulation, or order became effective for that program.

• Journal of the Korea Convergence Society
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• v.8 no.11
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• pp.363-372
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• 2017

This study analyzed how management earnings forecasts would have an effect on future earnings quality. The analysis period of study was from 2003 till 2009 (ofrom 2004 till 2011) based on variables of interest (dependent variables) and the annual data from a total of 475 companies that publicly announced manager's operating earnings forecasts among securities listing companies were used for analysis. As a result, first, it appeared that the more optimistic the manager's earnings forecasts were for the current term, the lower the future earnings quality was. Second, it was found that the lower the accuracy of the manager's earnings forecasts was for the current term, the lower the future earnings quality was. Such findings suggest that management earnings forecasts will be used for determining future earnings quality.

• Journal of Korean Academy of Nursing Administration
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• v.10 no.2
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• pp.233-241
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• 2004

Purpose: The study was done to analyze the concept of accountability. Method: This study adopts a methode of Walker and Avant(1995) for analysis. Result: The defining attributes of accountability are obligation(competency, implementation) of justification, explanation, reporting and disclosure one's action to whom, acception of the evaluation and sanction against results of one's action. The antecedents of accountability are competency, knowledge, skills, values, duty, obligation, authority, empowerment, responsibility, autonomy. The consequences are public safety, improvement of professionalism & healthcare quality, partnership and stress & strain. Conclusions: It is required to develop the ethical concept and theory construction for accountability.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.7 no.3
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• pp.600-612
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• 2013

In 2006, Zhang and Wang proposed a data hiding scheme based on Exploiting Modification Direction (EMD) to increase data hiding capacity. The major benefit of EMD is providing embedding capacity greater than 1 bit per pixel. Since then, many EMD-type data hiding schemes have been proposed. However, a serious disadvantage common to these approaches is that the embedded data is compromised when the embedding function is disclosed. Our proposed secure data hiding scheme remedies this disclosure shortcoming by employing an additional modulus function. The provided security analysis of our scheme demonstrates that attackers cannot get the secret information from the stegoimage even if the embedding function is made public. Furthermore, our proposed scheme also gives a simple solution to the overflow/underflow problem and maintains high embedding capacity and good stegoimage quality.

• Journal of Korean Society for Quality Management
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• v.42 no.3
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• pp.387-406
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• 2014

Purpose: The widespread use of social network services (SNS) has caused users concern about the disclosure of their privacy or personal information. The purpose of this study is to analyze the factors of privacy concern and self presentation that affect the user resistance in the use of social network service. Methods: This study verifies the factors that affecting the user resistance in SNS. The research model suggested in this study is tested via a survey of 260 SNS users. SPSS and Smart PLS had been used to test the suggested hypotheses. Results: This study shows that privacy experience, privacy awareness, self esteem, and social desirability significantly influence perceived risk and that privacy awareness, self esteem, self efficacy, and perceived risk significantly influence perceived trust. It also verifies that perceived risk and perceived trust positively affect user resistance. Conclusion: This paper suggests that high awareness on privacy of SNS user encourages the SNS companies to consider the privacy protection mechanism for eliminating various factors that affecting the risk. This study also shows that the privacy calculus model applies to understanding the mechanism on resistance of SNS user.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.11
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• pp.637-643
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• 2017

This study analyzed the Quality of Accounting Earning of Investor Relations(IR). For this, we utilized Book-Tax Difference Variability as the proxy of the level of the Quality of Accounting Earning. This study used 2,106 sample data from 2011 to 2016 on the listed firm on KOSPI(Korea Composite Stock Price Index). In short, the study results are as follows. Investor Relation(IR) has a negative relevance with Book-Tax Difference Variability, which agreed with the result of additional analysis using extra sample. According to these results, we can expect that Investor Relations(IR) firms will report more faithful Accounting Earning. This study makes the following fresh contribution to the field. The study result confirms how Investor Relation(IR) affects the Quality of Accounting Earning. We hope that this study will help the development of capital market.

• Journal of Convergence for Information Technology
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• v.7 no.4
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• pp.27-38
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• 2017

The purpose of this study was to ascertain new policies fo the development of the Korean Hospital Accreditation Program (HAP) by comparing and reviewing the domestic HAP of Korea, the U. S. and Australia as well as the International Accreditation Program of the International Society for Health Care Quality. The results of this study are as follows. First, it is necessary to improve the standards of the HAP such as 'patient and community centered standards' and 'staffing related standards'. Second, it is necessary to strengthen patient safety through the HAP. Third, the linkage among the HAP, clinical indicators and patient experience evaluation should be strengthened. Fourth, the competencies of surveyors should be improved. Fifth, the HAP of small and medium hospitals also needs to be vitalized. Sixth, it is necessary to improve the disclosure of the healthcare quality evaluation results. The findings of this study can be used as a basis to improve the Korean HAP.

• Journal of Distribution Science
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• v.15 no.8
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• pp.47-54
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• 2017

Purpose - According to agency theory, managers have incentives to adjust firm revenues to meet earnings expectations or delay bad news disclosure because of performance-based compensation and their reputation in the market. When the bad news accumulates, stock prices fail to reflect all available information. Thus, market prices of stocks are higher than their intrinsic value. After all, bad news crosses the tipping point, it comes out all at once. That results in stock crashes. Auditors can decrease stock crash risk by reducing agency costs through their informational role. Especially, stock price crash risk is expected to be lower for firms adopting high-quality audits. We focus on distribution and service industry to examine the relation between audit quality and stock price crash risk. Industry specialization and auditor size are used as proxies for auditor quality. Research design, data and methodology - Our sample contains distribution and service industry firms listed in KOSPI and KOSDAQ during a period of 2004-2011. We use a logistic regression to test whether auditor quality influences crash risk. Auditor quality was measured by industry specialist auditor and Big4 / non-Big4 dichotomy. Following the approach in prior researches, we use firm-specific weekly returns to measure crash risk. Firms experiencing at least one stock price crash in a specific week during year are classified as the high risk group. Results - The result of analyzing 429 companies in distribution and service industry is summarized as follows: Above all, it is shown that higher audit quality has a significant negative(-) effect on the crash risk. Crash risk is alleviated for firms audited by industry specialist auditors and Big 4 audit firms. Therefore, our results show that hypotheses are supported. Conclusions - This study is very meaningful as the first study which investigated the effects of high audit quality on stock price crash risk. We provide evidence that high-quality auditors reduce stock price crash risk. Our finding implies that the risk of extreme losses can be reduced through screening of high-quality auditors. Therefore investors and regulators may utilize our findings in their investment and rule making decisions.

• The Journal of Industrial Distribution & Business
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• v.11 no.12
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• pp.39-45
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• 2020

Purpose: The stock price delay phenomenon refers to a phenomenon in which stock prices do not immediately reflect corporate information and the reflection is delayed. A prior study reported that the stock price delay phenomenon appears strongly when the quality of corporate information is low (Callen, Khan, & Lu, 2013). The purpose of the internal accounting control system is to improve the reliability of accounting information. Specifically, the more professionals such as certified public accountants are placed in the internal accounting control system, the more information is prevented from being distorted, so the occurrence of stock price delay will decrease. Research design, data and methodology: In this study, companies listed on the securities market from 2012 to 2016 were selected as a sample to analyze whether the stock price delay phenomenon is alleviated as accounting experts are assigned to the internal accounting control system. The internal control personnel data were collected in the "Internal Accounting Control System Operation Report" attached to the business report of each company of the Financial Supervisory Service's Electronic Disclosure System(DART). The measurement method of the stock price delay phenomenon was referred to the study of Hou and Moskowitz (2005). The final sample used in the study is 2,641 firm-years. Results: It was found that companies with certified accountants in the internal accounting control system alleviate the stock price delay phenomenon. This result can be interpreted as increasing the speed at which corporate information is reflected in the stock price by improving the reliability of information disclosed in the market by the placement of experts in the system. Conclusions: The results of this study suggest that accounting professionals assigned to the internal accounting control system are playing a positive role in providing high-quality information to the market. In this study, focusing on the fact that the speed at which corporate information is reflected in the stock price is very important for the stakeholders in the capital market, we find that having a certified public accountant in the internal accounting control system alleviates the stock price delay phenomenon.

• Journal of Korea Water Resources Association
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• v.55 no.spc1
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• pp.1235-1249
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• 2022

This study applied the web crawling technique for extracting big data news on water quality accidents in the water supply system and presented the algorithm in a procedural way to obtain accurate water quality accident news. In addition, in the case of a large-scale water quality accident, development patterns such as accident recognition, accident spread, accident response, and accident resolution appear according to the occurrence of an accident. That is, the analysis of the development of water quality accidents through key keywords and sentiment analysis for each stage was carried out in detail based on case studies, and the meanings were analyzed and derived. The proposed methodology was applied to the larval accident period of Incheon Metropolitan City in 2020 and analyzed. As a result, in a situation where the disclosure of information that directly affects consumers, such as water quality accidents, is restricted, the tone of news articles and media reports about water quality accidents with long-term damage in the event of an accident and the degree of consumer pride clearly change over time. could check This suggests the need to prepare consumer-centered policies to increase consumer positivity, although rapid restoration of facilities is very important for the development of water quality accidents from the supplier's point of view.