• Title/Summary/Keyword: IS Audit

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Structural Integrity Evaluation by System Stress Analysis for Fuel Piping in a Process Plant (공정플랜트 연료배관의 시스템응력 해석에 의한 구조 건전성 평가)

  • Jeong, Seong Yong;Yoon, Kee Bong;Duyet, Pham Van;Yu, Jong Min;Kim, Ji Yoon
    • Journal of the Korean Society of Safety
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    • v.28 no.3
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    • pp.44-50
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    • 2013
  • Process gas piping is one of the most basic components frequently used in the refinery and petrochemical plants. Many kinds of by-product gas have been used as fuel in the process plants. In some plants, natural gas is additionally introduced and mixed with the byproduct gas for upgrading the fuel. In this case, safety or design margin of the changed piping system of the plant should be re-evaluated based on a proper design code such as ASME or API codes since internal pressure, temperature and gas compositions are different from the original plant design conditions. In this study, series of piping stress analysis were conducted for a process piping used for transporting the mixed gas of the by-product gas and the natural gas from a mixing drum to a knock-out drum in a refinery plant. The analysed piping section had been actually installed in a domestic industry and needed safety audit since the design condition was changed. Pipe locations of the maximum system stress and displacement were determined, which can be candidate inspection and safety monitoring points during the upcoming operation period. For studying the effects of outside air temperature to safety the additional stress analysis were conducted for various temperatures in $0{\sim}30^{\circ}C$. Effects of the friction coefficient between the pipe and support were also investigated showing a proper choice if the friction coefficient is important. The maximum system stresses were occurred mainly at elbow, tee and support locations, which shows the thermal load contributes considerably to the system stress rather than the internal pressure or the gravity loads.

Efficient Masquerade Detection Based on SVM (SVM 기반의 효율적인 신분위장기법 탐지)

  • 김한성;권영희;차성덕
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.13 no.5
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    • pp.91-104
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    • 2003
  • A masquerader is someone who pretends to be another user while invading the target user's accounts, directories, or files. The masquerade attack is the most serious computer misuse. Because, in most cases, after securing the other's password, the masquerader enters the computer system. The system such as IDS could not detect or response to the masquerader. The masquerade detection is the effort to find the masquerader automatically. This system will detect the activities of a masquerader by determining that user's activities violate a profile developed for that user with his audit data. From 1988, there are many efforts on this topic, but the success of the offers was limited and the performance was unsatisfactory. In this report we propose efficient masquerade detection system using SVM which create the user profile.

Evaluation of the Clinical Effectiveness of Laser Acupuncture for Disease Specific : Systematic Reviews and Meta-analyses (질환별 레이저 침의 임상적 효과 평가 : 체계적 문헌고찰 및 메타분석)

  • DaeJin Kim;Byunghee Choi;Taeyeung Kim;Sukang Park;Jinyoug Kwak
    • Journal of Biomedical Engineering Research
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    • v.45 no.2
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    • pp.81-89
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    • 2024
  • Purpose : This study conducted a systematic review and meta-analysis to evaluate the clinical effectiveness of laser acupuncture for each condition using information from laser acupuncture trials registered on clinicaltrials.gov from January 2013 to June 2023. Methods : We quantitatively and qualitatively analysed the results of 16 clinical trials of laser acupuncture whose research results were confirmed. A risk of bias assessment was also carried out to assess the quality of each clinical trial. Results : A meta-analysis including three clinical trials was conducted to evaluate the comparative effectiveness of laser acupuncture and sham laser acupuncture in reducing pain and found that the laser acupuncture group had a statistically significant reduction in pain compared with the sham laser acupuncture group. In addition, 11 of the 13 trials not included in the meta-analysis showed a positive effect of laser acupuncture. Conclusion : Although laser acupuncture has a long history of clinical use and a lot of research, there is still some scepticism due to the lack of a clear mechanism of action and inconsistent reports of clinical effectiveness. In addition, there is a significant lack of systematic reviews of clinical evidence for major disease specific, and ongoing research is needed to establish an objective evidence base for the clinical effectiveness of laser acupuncture.

Changes and Perspects in the Regulation on Medical Device Approval Report Review, etc. : Focus on Traditional Korean Medical Devices (의료기기 허가·신고·심사 등에 관한 규정 변화와 전망 : 한의 의료기기 중심으로)

  • DaeJin Kim;Byunghee Choi;Taeyeung Kim;Sunghee Jung;Woosuk Kang
    • Journal of Society of Preventive Korean Medicine
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    • v.28 no.1
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    • pp.31-42
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    • 2024
  • Objective : In order to understand the changes in domestic approval regulations applicable to traditional Korean medical device companies, this article will explain the major amendments 「Regulation on Medical Device Approval Report Review, etc.」 from 2005 to the present on a year-by-year basis, and provide a counter plan to the recent changes in approval regulations. Methods : We analysed the changes in approval regulatory amendments related to the traditional Korean medical devices from 2005 to the present. Results : The Ministry of Food and Drug Safety is continuously improving medical device approval regulations to ensure the global competitiveness of domestic medical devices and contribute to the improvement of public health. Recent major approval regulatory amendments include the establishment of a review system for software medical devices and digital therapeutics, the recognition of real world evidence materials, the introduction of a biological evaluation of medical devices within a risk management process and a medical device approval licence renewal system. Conclusions : It is expected that the range of medical devices available to Korean medicine doctors will continue to expand in the future through the provision of non-face-to-face medical services and the development of advanced and new medical devices, as well as wearable medical devices and digital therapeutics. In order to increase the market entry potential of traditional Korean medical devices that incorporate advanced technologies such as digital technology and AI-based diagnosis and prediction technology, it is urgent that the government provide significant support to traditional Korean medical device companies to improve approval regulatory compliance.

Earnings Management of Firms Selected as Preliminary Unicorn (예비유니콘 선정기업의 이익조정에 대한 연구)

  • HAKJUN, HAN;DONGHOON, YANG
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.18 no.1
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    • pp.173-188
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    • 2023
  • This paper analyzed the Earnings management of firms selected as preliminary Unicorn. If a manager is selected as a preliminary unicorn firm, he can receive financial support of up to 20 billion won, creating a factor in managing the manager's earnings. The motive for management's earnings management is related to the capital market. Accounting information is used by investors and financial analysts, and corporate profits affect corporate value. Therefore, if the accounting earning is adjusted upward, the corporate value will be raised and investment conditions will be favorable. In this paper, earnings quality was measured by the modified Jones model of Dechow et al.(1995) by the ROA control model of Kothari et al.(2005) among the discretionary accruals estimated using an alternative accrual prediction model. Competing similar companies in the same market as the selected companies were formed, and the discretionary accruals were mutually compared to verify the research hypotheses, and only the selected companies were analyzed for the audit year and after the audit year. As a result of the analysis, it was found that the companies selected as preliminary unicorns had higher earnings management compared to the corresponding companies in question, which had a negative impact on the quality of accounting profits. It was found that the companies selected as preliminary unicorns continued to receive incentives for management's earnings management even after being selected. These results indicate that the companies selected as prospective unicorns are recognized for their value in the market through external growth rather than internal growth, and thus, incentives for management's earnings management to attract investment from external investors under favorable conditions are continuing. In the future preliminary unicorn selection evaluation, it was possible to present what needs to be reviewed on the quality of accounting earning. The implication of this paper is that the factors of management's earnings management eventually hinder investors and creditors from judging the reliability of accounting information. It was suggested that a policy alternative for the K-Unicorn Project, which enhances reliability were presented by reflecting the evaluation of earnings quality through discretionary accruals.

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Effects of Policy and Environmental Characteristics of University on Drinking Problems among University Students (대학교 음주관련 정책 환경이 대학생 음주문제에 미친 영향)

  • Kim, Kwang-Kee;JeKarl, Jung;Lee, Ki-Il;Park, Jung-Eun
    • Korean Journal of Health Education and Promotion
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    • v.29 no.2
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    • pp.83-91
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    • 2012
  • Objectives: This study is to examine that drinking problems among university students were accounted for not only by student's individual characteristics but alcohol policy and environmental characteristics of the university in which students were enrolled. Method: Secondary data analysis was employed in which variables under study were derived from a raw data of a nationwide representative sample in 2009. Raw data under analysis included 3,665 students from 63 universities across Korea. Organizational and environmental characteristics of the university were collected from university administrators while individual characteristics and drinking behavior from the students in using self-administrated questionnaire. Multilevel regression analyses were employed to describe alcohol policy effects on students's drinking problems measured by AUDIT by using HLM7.0. Results: ICCs indicate that variation in drinking problem depends on alcohol policy of university. Multilevel regression models identified statistically significant factors in explaining variance of drinking problems. Group means on drinking problem are affected by indicators representing alcohol policy with level of drinking problem of student being decreased in accordance to level of availability of alcohol on campus. Conclusions: It is concluded that drinking problems among university students were associated with both individual characteristics and alcohol policy of the university they enrolled. This study supports policy belief that interventions at environmental as well as individual level are required to prevent drinking problem among university students.

Prediction of Surface Crack Growth Considering the Wheel Load Increment Due to Rail Defect (레일손상에 의한 윤중증가를 고려한 표면균열 성장예측)

  • Jun, Hyun-Kyu;Choi, Jin-Yu;Na, Sung-Hoon;You, Won-Hee
    • Journal of the Korean Society for Precision Engineering
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    • v.28 no.9
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    • pp.1078-1085
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    • 2011
  • Prediction of a minimum crack size for growth, which is defined as a crack size that grows fast enough to keep ahead of its removal by contact wear and periodic grinding, is the most demanding work to prevent rail from fatigue failure and develop cost effective railway maintenance strategy In this study, we investigated the wheel load increment due to a rail defect during a train ran over it, and its effect on the minimum crack size for growth. For this purpose, we developed simulation software based on the Fletcher and Kapoor's "2.5D" model and measured wheel load increment during a train passed over a defect. A maximum contact pressure and contact patch size were calculated by 3D FEM and crack growth analyses were performed by varying two of dominant contact contributors; surface friction coefficient(0.1, 0.2, 0.3 and 0.4) and crack aspect ratio. The minimum crack sizes for growth were calculated from 0.29 to 1.44mm depending on the contact conditions. They were decreasing with increasing surface friction coefficient and decreasing with crack aspect ratio(a/b).

Benefits of the System of Consolidated Financial Statements Information Disclosure (연결재무제표정보공시제도의 유용성 분석)

  • Park, Sang-Bong
    • The Journal of the Korea Contents Association
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    • v.8 no.3
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    • pp.215-224
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    • 2008
  • For global companies that are going to raise funds from international capital markets or to which lots of foreign investment are being given, it is necessary to prepare consolidated financial statements. This study provides the results of some analyses in accordance with the system of consolidated financial statements disclosure. First, disclosing those statements with audit opinion reflected would provide useful reliable and financial information. Second, such disclosure as foresaid would meet international standards that consolidated financial statements are used as main financial statements and separate financial statements as auxiliary ones. The disclosure system would make it possible for domestic corporations to introduce international accounting standards earlier, especially from 2009, in accordance with the road map of those standards. Third, the system of consolidated financial statements disclosure would play an important role in promoting the implementation of consolidated taxation systems under which corporate tax is levied in accordance with consolidated balance sheet.

The Analysis for Web-board Game Policy in China : The Case Study for 'Bianfeng' Game (중국 웹보드 게임 정책 분석: '비엔펑' 게임사례를 중심으로)

  • Song, Seung-Keun
    • The Journal of the Korea Contents Association
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    • v.17 no.1
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    • pp.436-443
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    • 2017
  • This research aims to inquiry the present state of online game industry and related laws and investigate the nature and feature of the web-board game policy through the case of web-board game operation in China. We reviewed China local literature of online mobile game industry and inspected foreign entry, copyright protection, safety audit, distribution, and shop in China laws related to online game. We examined the game operation of the most famous 'Bianfeng' game company among China web-board game and considered how the charge and exchange for game money is made at issue. The result was revealed that money exchange was made in twilight zone neither legal nor illegal due to dual feature of China law. It is an ambiguous judgment that did not take a strong prohibition. However, we found that minium regulation was gone just in case social trouble happened. The result of this research will expect to help Korea regulation authorities and game company that have plans to enter China market the guideline for game operation policy.

Why Screening Rates Vary between Korea and Japan-Differences between Two National Healthcare Systems

  • Goto, Rei;Hamashima, Chisato;Mun, Sunghyun;Lee, Won-Chul
    • Asian Pacific Journal of Cancer Prevention
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    • v.16 no.2
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    • pp.395-400
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    • 2015
  • Both Japan and Korea provide population-based screening programs. However, screening rates are much higher in Korea than in Japan. To clarify the possible factors explaining the differences between these two countries, we analyzed the current status of the cancer screening and background healthcare systems. Population-based cancer screening in Korea is coordinated well with social health insurance under a unified insurer system. In Japan, there are over 3,000 insurers and coordinating a comprehensive strategy for cancer screening promotion has been very difficult. The public healthcare system also has influence over cancer screening. In Korea, public healthcare does not cover a wide range of services. Almost free cancer screening and subsidization for medical cost for cancers detected in population-screening provides high incentive to participation. In Japan, on the other hand, a larger coverage of medical services, low co-payment, and a lenient medical audit enables people to have cancer screening under public health insurance as well as the broad range of cancer screening. The implementation of evidence-based cancer screening programs may be largely dependent on the background healthcare system. It is important to understand the impacts of each healthcare system as a whole and to match the characteristics of a particular health system when designing an efficient cancer screening system.