• Safety and Health at Work
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• v.12 no.2
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• pp.154-166
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• 2021

Background: Occupational health and safety (OHS) is a significant interest of all governments to prevent workplace hazards. Although appropriate legislation and regulations are essentials for the protection of workers, they are solely not enough. Application of them in practice should be secured by an efficient inspection system. Fundamental components of an inspection system are inspectors and their audit tasks. Maintaining the fair balanced task assignment among inspectors strictly enhances the efficiency of the overall system. Methods: This study proposes a two-phased goal programming approach for OHS inspectors' task assignments and presents a case study. Results: The solution approach gives the balanced assignment of inspectors to the workplaces in different cities of the country in the planning period. The obtained schedule takes into account the distances covered by the work places and the number of the workplaces' employees to be audited and pays attention to the human factors by considering the preferences of the inspectors. The comparisons between the obtained optimal schedule and the implemented one that is produced manually show that the approach not only maintains the technical requirements of the problem, but also provides social and physical balance to the task assignment. Conclusion: Both the approach and the application study are expected to offer fruitful inspirations in the area of safety management and policy and they provide a good guide for social policy and organizational aspects in the field of OHS inspectors' task assignment.

• Asia-Pacific Journal of Business
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• v.11 no.1
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• pp.167-183
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• 2020

Purpose - The purpose of this study is to achieve effective system improvement and operation methods for the improvements on the ability of firms'preparation of the financial statements Design/methodology/approach - This study conducts a survey of not only the accounting staff but also accounting specialist such as CPA or CTA. Findings - For the improvements on the ability of firms'preparation of the financial statements, comprehensive improvement in accounting education is needed as follows. First, the focus of accounting education should be converted to the consolidated financial statements, case study and analysis of accounting standards. Second, Financial Supervisory Service and Korea Accounting Institute in cooperation with accountancy firm need to create an accounting education program. Third, the focus of accounting education should be converted to consumer oriented education by providing accounting knowledge with various methods of teaching. Fourth, this study suggests the creation of the committee on Accounting Education. Research implications or Originality - As a result of the incorrect practice of firms'relying on auditors to prepare the financial statements, social concerns about the reliability of accounting information are raised because the incorrect practice decreases the auditor's independence and weaken the auditor's ability to verify accounting information. Therefore, this study analyzes the current status of auditors'preparation of the financial statements.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.15-27
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• 2023

The purpose of this research is to investigate the impact of Business Intelligence (BI) on the relation between Big Data Analytics (BDA) and Financial Performance (FP), at the beginning we reviewed the academic accounting and finance literature to develop the theoretical framework of business intelligence, big data and financial performance in terms of definition, motivations and theories, then we conduct an empirical analysis based on questionnaire-base survey data collected. The researchers identified the study population in the joint-stock companies listed on the Egyptian Stock Exchange and operating in the sectors and activities related to modern technologies in information systems, big data analytics, and business intelligence, in addition to the auditing offices that review the financial reports of these companies, and The sector closest to the research objective is the communications, media, and information technology sector, where the survey list was distributed among the sample companies with (15) lists for each company, and (15) lists for each audit office, so that the total sample becomes (120) individuals (with a response rate 83.3%), The results show, First, Big data analytics significantly affect organizations' financial performance, second, Business intelligence mediates (partial) the relationship between big data analytics and financial performance.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.321-331
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• 2023

The radical Coronavirus (COVID-19) has swiftly unfolded everywhere globally; it continues to unfold uncontrollably and critically, affecting all economies. The pandemic is not only a health issue but also has distinct effects on the global economy and enterprises. The impact of this novel Coronavirus is also well-documented in the financial sector. This study aims to investigate the impact of COVID-19 on corporate governance and banks' financial performance. Moreover, this study also examines the impact of corporate governance on banks' performance in Bangladesh. The study uses return on equity, return on assets, non-performing loans, return on investment, and earnings per share to measure the performance of the banks. And characteristics of corporate governance are measured by board size, number of independent directors on the board, number of female directors on the board, number of board meetings, and number of members in the audit committee. The study uses descriptive statistics, correlation analysis, t-test, and panel regression analysis. The study finds that COVID-19 significantly impacts the banks' performance and some corporate governance characteristics. The study also reveals that corporate governance significantly impacts the financial performance of commercial banks. The findings of this study suggest that banks should concentrate more on corporate governance.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.30 no.4
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• pp.33-44
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• 2022

As the majority of Korean MRO demand is outsourced overseas, AMO by major foreign authorities is required to promote the Korean MRO industry to keep Korean MRO demand on shore. This study aims to promote consulting for AMO (obtaining repair station certification) by U.S. Federal Aviation Administration (FAA) for Korean maintenance companies. We analyzed AMO process, studied various industry cases, developed a model for AMO consulting, and identified core competencies for consultants. We suggested a five-step modified Milan model to apply AMO consulting process. We identified seven core competencies (ethics, communications, problem-solving, technical, relationship, resource management, organizational understanding) both social and technical for consultants. Additionally, we text analyzed more than 260 FAA AMO consultant resumes on Linkedin and interpreted frequent words (airline, audit, inspector, DER, regulation, ISO, system) to their competencies. This study contributes to promote consulting for the Korean MRO industry to be recognized by FAA and to develop the Korean MRO industry.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.31 no.2
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• pp.72-80
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• 2023

Line Operations Safety Audit (LOSA) is a well known preventive aviation safety program for Threat and Error management (TEM). High quality LOSA data suitable for safety management is obtained when a flight crew flies at the same level of attention as ordinary flight. Factors contributing to LOSA data quality may include flight crew's understanding on LOSA purpose, observer's career, and characteristics of the organization responsible for LOSA operations. This study explored purposes of TEM and LOSA, as well as their relationship. Previous studies mentioned quality of LOSA data can be influenced by heuristic judgment, hawthorne effect, and priming effect. This study recognized the importance of LOSA data quality to be effectively used for preventive safety management. It was confirmed that the level of understanding on LOSA concept, experience of the observer, and the characteristics of the department in charge of LOSA operation could affect the quality of LOSA data.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.17 no.11
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• pp.3003-3029
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• 2023

The rapid evolution of the IoT has paved the way for new opportunities in smart city domains, including e-health, smart homes, and precision agriculture. However, this proliferation of services demands effective SLAs between customers and service providers, especially for critical services. Difficulties arise in maintaining the integrity of such agreements, especially in vulnerable wireless environments. This study proposes a novel SLA management model that uses an SDN-Enabled WSN consisting of wireless nodes to interact with smart contracts in a straightforward manner. The proposed model ensures the persistence of network metrics and SLA provisions through smart contracts, eliminating the need for intermediaries to audit payment and compensation procedures. The reliability and verifiability of the data prevents doubts from the contracting parties. To meet the high-performance requirements of the blockchain in the proposed model, low-cost algorithms have been developed for implementing blockchain technology in wireless sensor networks with low-energy and low-capacity nodes. Furthermore, a cryptographic signature control code is generated by wireless nodes using the in-memory private key and the dynamic random key from the smart contract at runtime to prevent tampering with data transmitted over the network. This control code enables the verification of end-to-end data signatures. The efficient generation of dynamic keys at runtime is ensured by the flexible and high-performance infrastructure of the SDN architecture.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.13 no.10
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• pp.4619-4628
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• 2012

The purpose of this study was to investigate the relationship between alcohol use and drinking problems among college students. Data were collected by structured questionnaires from 400 college students by convenient sampling methods from September 26 to October 14, 2011. Data were analyzed by SPSS/WIN 15.0 program. The results were as follows: According to the Alcohol Use Disorder Identification Test (AUDIT), subjects were classified into four groups such as 40.2% of no problem, 36.7% of drinking problem, 6.8% of high risk drinking problem and 16.3% of alcohol dependence. The alcohol use and drinking problems were significant difference for gender, age, type of residence, age of first drinking, cause of drinking, frequency and amount of drinking. The alcohol use was correlated with drinking problems: social function impairment(r=.601, p<.01), behavior problem(r=.579, p<.01), family and interpersonal impairment(r=.637, p<.01). The influencing factors of drinking problems were alcohol use(${\beta}$=.640, p=.000). This study concludes that it is necessary to establish alcohol use policies on campus and develop temperance education program to reduce alcohol consumption and drinking problems.

• Journal of Digital Convergence
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• v.10 no.10
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• pp.363-372
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• 2012

The purpose of this study was to investigate drinking habits of employees and to provide basic descriptive data for effective drinking prevention programs, therapies and rehabilitation services for the health improvement of employees. Data were collected from 500 employees living in Gangwondo, from June 12 to August 25, 2010. The collected data were analyzed by the SPSS 10.1 program. The mean score of positive views on alcohol was 2.93 and the mean score of negative views on alcohol was 3.18. Among alcohol abuse people who answered 'yes' on more than 2 variables out of 4 CAGE variables were 25.1% of the subjects. Problem drinkers with more than 8 points from AUDIT accounted for 64.8% of the subjects. The most common disease due to alcohol drinking was gastrointestinal tract disease. The result of this study suggests that it is necessary to maintain the atmosphere to improve drinking culture and to develop for drinking preventive educations and implementations for employees in farming and fishing communities.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.31 no.1D
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• pp.149-155
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• 2011

The aim of this study is to grasp how the dwellers of apartment cognize the real condition of the management such as general control of janitor office or management of maintenance, environment, account and imposing price of management. The analysed results of recognition are as following. First, as the dwellers judged that the janitors are incapable to control dispute among the households, it needs to develop the ability to cope with the demand of control dispute by various curriculum. There should be more strict management of parking lot for the handicapped. Second, it needs to establish the plan to improve maintenance of the rest facility. Third, as dwellers thought the management expenses not to be made public clearly, it needs to use various way, not only by neighborhood meeting but also information system such as establishing web page or E-mail notice for better announcement of the settled matters such as management expenses. Forth, the audit result of management expenses and the measures conducted after audit should be reported widely, contract of construction work services needs to be publicized by neighborhood meeting or other information system.