• Korean Circulation Journal
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• v.53 no.9
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• pp.594-605
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• 2023

Acute myocardial infarction (AMI) is a major cause of morbidity and mortality in the Asia-Pacific region, and mortality rates differ between countries in the region. Systems of care have been shown to play a major role in determining AMI outcomes, and this review aims to highlight pre-hospital and in-hospital system deficiencies and suggest possible improvements to enhance quality of care, focusing on Korea, Japan, Singapore and Malaysia as representative countries. Time to first medical contact can be shortened by improving patient awareness of AMI symptoms and the need to activate emergency medical services (EMS), as well as by developing robust, well-coordinated and centralized EMS systems. Additionally, performing and transmitting pre-hospital electrocardiograms, algorithmically identifying patients with high risk AMI and developing hospital networks that appropriately divert such patients to percutaneous coronary intervention-capable hospitals have been shown to be beneficial. Within the hospital environment, developing and following clinical practice guidelines ensures that treatment plans can be standardised, whilst integrated care pathways can aid in coordinating care within the healthcare institution and can guide care even after discharge. Prescription of guideline directed medical therapy for secondary prevention and patient compliance to medications can be further optimised. Finally, the authors advocate for the establishment of more regional, national and international AMI registries for the formal collection of data to facilitate audit and clinical improvement.

• The Journal of Economics, Marketing and Management
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• v.12 no.3
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• pp.13-22
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• 2024

Purpose: While there has been extensive research on discretionary accruals (hereafter, 'DA') and accounting conservatism, interpretations have varied among researchers depending on how discretionary accruals are determined as proxies. This study investigates the relationship between discretionary accruals (DA) and accounting conservatism, focusing on the distinctions between signed DA and absolute DA. Research design, data and methodology: Using financial data from companies listed on the KOSPI and KOSDAQ markets from 2010 to 2020, we employ regression analysis to explore how signed and absolute DA impact accounting conservatism. This approach allows us to parse out the effects of positive versus negative discretionary accruals systematically. Results: Our findings indicate a divergent impact of DA on accounting conservatism. Specifically, in cases of negative DA, an increase in DA corresponds with heightened accounting conservatism. Conversely, when DA is positive, increases in DA do not exhibit a significant relationship with changes in accounting conservatism. These effects suggest that the nature of DA-whether it represents upward or downward earnings adjustments-critically influences its relationship with conservatism. Conclusions: The results elucidate the nuanced role of discretionary accruals in influencing accounting conservatism. The decrease in accounting conservatism associated with absolute increases in DA appears primarily driven by groups with downward earnings adjustments. This suggests that as negative DA diminishes toward zero, accounting conservatism intensifies, whereas positive DA does not have a parallel effect.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.18 no.8
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• pp.2082-2102
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• 2024

Accurate segmentation of magnetic resonance (MR) images is crucial for providing doctors with effective quantitative information for diagnosis. However, the presence of weak boundaries, intensity inhomogeneity, and noise in the images poses challenges for segmentation models to achieve optimal results. While deep learning models can offer relatively accurate results, the scarcity of labeled medical imaging data increases the risk of overfitting. To tackle this issue, this paper proposes a novel fuzzy c-means (FCM) model that integrates a deep learning approach. To address the limited accuracy of traditional FCM models, which employ Euclidean distance as a distance measure, we introduce a measurement function based on the skewed normal distribution. This function enables us to capture more precise information about the distribution of the image. Additionally, we construct a regularization term based on the Kullback-Leibler (KL) divergence of high-confidence deep learning results. This regularization term helps enhance the final segmentation accuracy of the model. Moreover, we incorporate orthogonal basis functions to estimate the bias field and integrate it into the improved FCM method. This integration allows our method to simultaneously segment the image and estimate the bias field. The experimental results on both simulated and real brain MR images demonstrate the robustness of our method, highlighting its superiority over other advanced segmentation algorithms.

• Journal of Applied Tourism Food and Beverage Management and Research
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• v.15 no.1
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• pp.57-80
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• 2004

Resort Hotel Rate System was first introduced as an official guideline after Tourism Promotion Act, which enables the secretary of transportation to rate resort hotel by its facility and accommodation, was enacted on January 18, 1971. And the system was modified time to time to what we currently have after numerous revisions. However, the system has made a slow progress compare to the other countries system and have shown many potential problems that need to be improved. There is a problem that it is not even clear whether the act is as effective to apply it to rate any resort hotel in reality. The hotel rate system was first introduced in 1970's and changed ever since, and it also changed the private organizations to audit the decision. However, unlike the hotels in other countries, our hotel rating system is not focus on the customer's service and informations. It focus on the hotel's quality so that cause the problem whether the hotel is for customer or not In other different countries, they have some specific standard for evaluation of customer service based on customers' reference or needs. However, there is no evaluation part concerning on customer service in Korea. Also, even the hotel rating system is not based on the hotel waitress or waiter's service part. It means the system is almost focus on the hotel's qualities. Therefore, customer who needs hotel service, can not trust whether they can choose the hotels which gives the right informations and good quality services. Although hotel's physical layout is important, the service part is also important for evaluating the hotel entirely. There are a lot of things to develop and to be changed in order to develop tourism industry in the process of decision about Hotel's level in Korea Thus, this research will summarize some problems which are revised through the former research of hotel's level. And it will compare the system of hotel's level between Korea and developed countries in hotel industry Additionally, I will show current tourism industry in Korea. Finally, I suggest the improvement proposal for the level system of hotel in Korea and process of this system in the future.

• Journal of the Korea Society of Computer and Information
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• v.24 no.3
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• pp.181-190
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• 2019

Today, in the information society, since the government administration of all countries places importance on clarity and efficiency, the authority concentration of the administration is inevitable. Therefore, the Parliament, which is a legislative body, is at a time when the policy control function to check and monitor it is becoming more important. In particular, due to the emergence of parliamentary democracy, in the reality that the people must elect representatives and represent their own opinions, the parliamentary inspection system is very valuable in that it satisfies the right of the people to know and ultimately enables the people to democratically control the administration. The role of the Parliament moves from the inherent legislative function to the information collection and disclosure of government administration, discussion and resolution of political issues, and observation and supervision of the administration. And it can be seen as the global trend. As a result of this trend, status and role of the National Assembly is being strengthened from the legislative body to the control agency of government administration. Thus, the most substantive authority of Article 61 of the Constitution can be deemed the parliamentary inspection system. The parliamentary inspection system is a system that let exercise the legislation, budget, and authority to control of state administration by identify the challenges and policy implementation of each country's institutions through the audit of the executive administration's overall government administration performance outside the National Assembly. However, due to the amendment of Constitution in 1988, the parliamentary inspection right and investigation of state administration right had reinstated and the parliamentary inspection system, which is being implemented annually, is the 31st year of the year in 2019. However, the general evaluation of the public is negative and insufficient time for inspections, lack of sanctions on nonattendance witnesses, excessive data submission, and refusal to submit materials by the administration were pointed out as the problem. Therefore, in this paper, the researcher tries to point out the overall problems of the parliamentary inspection system and to summarize the effective improvement plans.

• KDI Journal of Economic Policy
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• v.31 no.1
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• pp.207-237
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• 2009

One of the main problems in Korea's public assistance program, the NBLS (National Basic Livelihood Security), is that the loophole of welfare system is continuously growing. Living wage program is the largest sub-program of the NBLS, and the most important determinant of amount of living wage for each beneficiary is the level of reported income. Therefore, accurate and effective income detection is essential in improving policy effects and furthermore reducing the leakage of wage expenditure as beneficiaries always have an incentive to underreport their income. Since most of them do not pay income tax, the welfare authority should exert an independent effort to effectively detect their income. Considering that living wage is a special kind of income tax of which marginal tax rate is -1, one can apply a classical theory of tax evasion to understand illegal or excessive receipt of living wage caused by income underreporting. Utilizing a classical theory given by Alingham and Sandmo (1972), this paper provides a theoretical analysis of the optimal income reporting of the beneficiary. Then an optimization problem is constructed from the government's viewpoint to derive optimal income detecting device (auditing). This paper proves that cut-off discriminated auditing outperforms random auditing and cut-off auditing which implies if the government assigns a positive audit probability to every reported income less than a certain level and the probability is inversely proportional to the level of reported income, it can minimize underreporting and then gradually reduce the leakage of wage expenditure.

• Journal of Arbitration Studies
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• v.21 no.1
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• pp.87-107
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• 2011

There are two methods to resolve conflicts related to constructions which are through lawsuits and ADR (Alternative Dispute Resolution) just like any other conflicts. Along with the special characteristics pertaining to the conflicts related to constructions, the advantages that ADR is in possession of such as its cost, duration and professionalism, resolving conflicts through ADR has been considered to be more logical than any other options recently. In Korea's case at present, the resolution of conflicts regarding constructions through ADR is mostly dependent on administrative mediation or through arbitration. However, in the case of the administrative mediation, its usage rate is very low due to problems caused by problems in its running and effectiveness. In the case of arbitration, the services of the Korean Commercial Arbitration Board is comparatively used more but because of the fact that arbitration relies on a single trial system and the fact that its executive powers while having the same effectiveness as the final ruling does not get acknowledged leads to the phenomena of avoiding its usage. In addition, in relation to the selective arbitration clause, the problem of effectiveness of the arbitrative agreement is becoming a hindrance to the activation and promotion of the arbitration process. Furthermore, in the case where the ordering body is the government, the public servant involved in the case avoiding the arbitration process because of concerns of being penalized by the internal and external audit within the institution is becoming a problem as well. These problems are not only limited to conflicts regarding constructions and there needs to be actions taken to promote the activation of ADR by enacting a basic law. The more important issue at hand however is offering a resolution measure that would be the most appropriate for users and this could probably be done only through actions such as implementing the American partnering system or the dispute adjudication board system so that they can supervise the resolution of conflicts through mediation, arbitration, and assistance as well as offering consultations regarding conflicts related to constructions.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.22 no.50
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• pp.105-125
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• 1999

The results of analysis on foreign exchange market, stock and financial market after January of 1997 are that foreign exchange market will be affected by stock and financial market volatility about 1999. This means that stock and financial market are more stable than foreign exchange market. This also is supported by ‘financial market forecast of 1999 in Daewoo Economic Research Institute’. After won/dollar (end of period) will be increasing in 1,430 at second quarter of 1999, this is to downward 1,200 fourth quarter of 1999. This is somewhat based on government's higher exchange rate policy. But, after yield of corporate bond is to 11.0% at first quarter of 1999, this will be stable to 10.2% at fourth quarter. During the first quarter of 1999, yield of corporate bond is to somewhat increasing through sovereign debt and public bonds, technical adjustment of interest rate. After this, yield of corporate bond will be stable according to stability of price, magnification of money supply, restucturing of firms. So, stock market is favorably affected by stability of financial market. But, the pension and fund of USA, i.e., long-term portfolio investment fund, are injected through international firm's management. It is included by openness of audit, fair market about foreign investors. Finally, Moody's strong rating on the won-denominated bonds suggest that Korea's sovereign debt ratings could be restored to an investment grade in the near future. It sequentially includes inflow of foreign portfolio investment fund, fall of won/dollar foreign exchange rate (appreciation of won) and stability of yield of corporate bond.

• Journal of Distribution Science
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• v.21 no.6
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• pp.107-117
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• 2023

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2016.05a
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• pp.15-17
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• 2016

The congestion situation of Korea's port is further inclining due to the number of arriving and departing vessels and increase in the size of the size. Indicators for assessing whether the Vessel Traffic Congestion is called the Marine Traffic Congestion and it is used as a diagnostic entries in the Maritime Traffic Safety Audit System. In the diagnostic system, 6L (longitudinal) X 3.2L (transverse) is used as ship's domain in cases of harbor. This study is to determine the safety distance of the VTS officer and the ship operators by targeting the Busan harbor, which has the most number of ships that arrive/depart in Korea and listen to the communication of the VTS and calculate the communication time of the VTS officer and the ship operators for 7 days. By utilizing the distance communication port, the safety distance between the controllers and the ship operators is derived. It can be used for basic information of VTS Officer and Ship's operator's Safety distance in Busan port's in&out harbor.