• Journal of the Korea Academia-Industrial cooperation Society
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• v.13 no.4
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• pp.1690-1698
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• 2012

As alcohol use is one of the most important risk factors for injuries, this study was intended to clarify and evaluate any relationship between drinking patterns and the incidence rates/specific characteristics of injuries in adult populations, using a widely accepted tool, the Alcohol Use Disorders Identification Test (chronic alcohol drinking behaviors measurement, hereinafter the AUDIT) developed by the World Health Organization to help to assess the behaviors in a more accurate and reliable manner. This study used the data collected from the 2009 Korea National Health and Nutrition Examination Survey (KNHANES), in which 7,511 of 7,893 adult participants aged ${\geq}19$ years answered the questions about injuries, and excluding 104 non-respondents, 6,258 of participants in the questionnaire survey of drinking patterns were finally analyzed. The incidence rates and specific characteristics of injuries as classified by the AUDIT categories (i.e., body regions, types and mechanisms) were assessed and estimated in terms of their relative risk using t-test, ANOVA, and logistic regression. SPSS 19.0 statistical package software was employed for statistical analyses. These analyses indicate that the incidence rates of overall injuries were significantly higher in male respondents than in female respondents. The risks of alcohol use related injuries were 8.3 times higher in male respondents than in female ones. Regarding educational background, high school graduates showed the highest rates in the AUDIT with significant difference from the other groups. The married group and the group of respondents having monthly income estimated at KRW 2.01 to 3 million also showed the highest rates in the AUDIT compared to the other groups, indicating statistically significant difference. Significantly increased in problematic drinkers and those with alcohol dependence, the incidence rate of injuries body regions was 0.0371 in the head/neck, and with respect to the AUDIT and the mechanisms of external causes of injuries, transport accidents ranked first, followed by slippage, others, crash and fall. In regard to the classified types of injuries, it was statistically significant in others (e.g., laceration, contusion, addiction, or penetrating wound). In conclusion, the mechanisms of external causes of injuries as well as injuries attributed to alcohol use are very important, and a strategy is required to reduce such the injuries in the manner of decreasing the frequency of drinking after motivation by professional counsellors.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.245-254
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• 2021

This paper examines the impact of corporate governance strength on capital structure in an emerging country, namely, Jordan, by constructing a corporate governance score that captures both internal monitoring mechanisms (foreign ownership and institutional ownership) and external monitoring mechanism (audit fees). In addition, this study uses profitability as control variable. This paper uses data of non-financial companies (industrial and services) of 87 listed firms on Amman Stock Exchange (ASE) from 2011 to 2019. Using the random-effects generalized least square (GLS) regression model, the findings reveal that foreign ownership significantly and negatively influences the level leverage, while institutional ownership has a positive and insignificant association with level leverage. Further, audit fees have a positive and strong significant association with level leverage in Jordan. In addition, profitability has a positive and significant association with leverage. These outcomes suggest that foreign ownership should be encouraged in listed companies as it can replace the weakness of other corporate governance mechanisms in Jordan. The outcomes of the current study should be of great interest to regulators and policy-makers. The results, which are robust to a range of alternative proxies and to additional tests, provide new insights into the determinants of level leverage.

• International Journal of Advanced Culture Technology
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• v.8 no.4
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• pp.8-17
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• 2020

This study aims to draw up comprehensive ethical management practices so that companies can be reborn as high-quality companies not only at the level of management efficiency but also at the level of corporate integrity. -The main focus of in this study is as follows: To curb corrupt practices in the corporate sector, it is necessary to strengthen the monitoring function and accountability system of audits (internal audits, full-time audits, audit committees, external audits). In order for these system improvements to be made reliably, it is necessary to periodically measure and evaluate employee satisfaction with the overall personnel system.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.24 no.6
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• pp.1271-1284
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• 2014

This paper classifies technical, administrative and physical areas of defects and advices made by an external audit (ISO27001) and internal audit (performed by a security team) in a company which has the management system of information security. With the classified data it finds the correlation between the budget and investment of information security, and analyze the correlation. As a result of the analysis, it has been found that as time goes on there is a consistent correlation between a administrative area and technical area of security. Specially, it has been confirmed that the relation between the scale of the budget which is not executed and the number of the defects and advices made by the audit is in direct proportion. Therefore, in this paper, so as to provide a model that can be used for validating the effectiveness of the protective investment information by statistically calculating the similarity based on the results of correlation analysis. This research is intended to help that a company makes a precise decision when it establishes a policy of information security and systematic methodology of the investment in information security.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.3
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• pp.761-769
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• 2014

We propose an improved M-ISMS(Military-ISMS) model which is based on common ISMS model for regarding military's unique characteristics. Our model focuses on 'Internal Security Audit' and 'Management of external activity' as military circumstances. So, we added the six control new items as internal security audits. Because the confidentiality is more important than availability in military service as compared with private sectors. In addition, we propose some control suggestions for establishing security management standards and keeping level maintenance when it will becomes to lose a value as confidential. The M-ISMS model in this paper has effectiveness which prevents security incidents in advance rapidly throughout a variety of common ISMS's advantages and security incidents of private sectors in consideration of military characteristics.

• Journal of Information Technology Services
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• v.15 no.3
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• pp.33-50
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• 2016

In a dynamic IT environment, employees often utilize external IT resources to work more efficiently and flexibly. However, the use of external IT resources beyond its control may cause difficulties in the company. This is known as "Shadow IT." In spite of efficiency gains or cost savings, Shadow IT presents problems for companies such as the outflow of enterprise data. To address these problems, appropriate measures are required to maintain a balance between flexibility and control. Therefore, in this study, we developed a new information security management system called AIIMS (Advanced IT service & Information security Management System) and the Shadow IT Evaluation Model. The proposed model reflects a Shadow IT's attributes such as innovativeness, effectiveness, and ripple effect. AIIMS consists of five fields: current analysis; Shadow IT management plans; management process; education and training; and internal audit. There are additional management items and sub-items within these five fields. Using AIIMS, we expect to not only mitigate the potential risks of Shadow IT but also create successful business outcomes. Now is the time to draw to the Light in the Shadow IT.

• The Journal of the Korea Contents Association
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• v.4 no.1
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• pp.32-39
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• 2004

Results of the study are summarized as follows. Firstly, it has been analyzed that some differences exist to determine the criteria of materiality in capital market and industrial conditions in the environmental factors of economics, Secondly, it has been analyzed that some differences exist to determine the criteria of materiality in an incorporations history in the environmental factors of incorporation,, Thirdly, it has been analyzed that some differences exist to determine the criteria of materiality in economic planning and customs policy In the environmental factors of politics between internal auditors and external auditors.

• Journal of Digital Convergence
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• v.17 no.9
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• pp.507-516
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• 2019

The purpose of this study is to propose a policy for accounting practice education system to improve the national credibility. The biggest reason why the national credibility is the lowest is that the auditor's free appointment system is the next, and the education on accounting is not done properly. This study is a bibliographical study that examines the previous studies on the improvement of accounting audit and accounting education in Korea, various public hearings, press releases, and government policy data, and summarizes. The way to increase accounting transparency is to improve the audit system and to guarantee accounting practice education. Since the subjects of practical education belong to all areas such as private and government, it is intended to propose the establishment of accounting professional education institution, called (tentatively) 'Accounting Training Institute'. Through this, it is expected that the practical and professional training will improve accounting transparency and contribute to the improvement of national credibility.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.28 no.3
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• pp.591-603
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• 2018

Windows Event Log is a format that records system log in Windows operating system and methodically manages information about system operation. An event can be caused by system itself or by user's specific actions, and some event logs can be used for corporate security audits, malware detection and so on. In this paper, we choose actions related to corporate security audit and malware detection (External storage connection, Application install, Shared folder usage, Printer usage, Remote connection/disconnection, File/Registry manipulation, Process creation, DNS query, Windows service, PC startup/shutdown, Log on/off, Power saving mode, Network connection/disconnection, Event log deletion and System time change), which can be detected through event log analysis and classify event IDs that occur in each situation. Also, the existing event log tools only include functions related to the EVTX file parse and it is difficult to track user's behavior when used in a forensic investigation. So we implemented new analysis tool in this study which parses EVTX files and user behaviors.

• Korean small business review
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• v.42 no.2
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• pp.23-42
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• 2020

In this paper, it is analyzed that the financial factors of successful/unsuccessful companies in restructuring among Korean SMEs. For this purpose, the cases of 494 SMEs that had been subjected to workout programs due to financial distress between 2008-2014 were collected from A bank which is a SME financing bank, and had been subjected to logistic regression and t-test. And the sample cases are categorized into two groups, companies subject to external audit and the others, to provide more reliability. The result suggests; First, in all sample cases of SMEs, those are success factors for workout in connection with smaller total assets, lager sales amount, lower ratio of intangible assets, higher ratio of operating profit, lower ratio of short-term debt, higher ratio of long-term debt, and longer corporation history. Secondly, several factors have different influence on companies subject to external audit and the others. Lastly, the success factors for workout in Korean SMEs turned out to be different from those suggested in previous studies that are focused on large company. Some of the financial factors that led financially distressed firm to a successful restructuring showed the same results as large companies, but some of them were not related to them or even had the inverse influence on SMEs. This implies that SMEs have their distinctive success factors.