• Journal of the Korea society of information convergence
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• v.7 no.1
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• pp.25-46
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• 2014

After examining the current situations of financial frauds and the reasons for their occurrence in the financial institutions through examples of financial frauds in domestic and abroad, this study presents ways to prevent such financial scams. The preventive measures consist of activities before and after the occurrence of financial frauds and during normal financial operations. The activities are as follows: 1. Preventive activity should be strengthened before the occurrence of financial frauds. That is, first, the enforcement of consistent internal control is needed. Second, in order to block the probability of financial frauds involved with employees, ethics education and a reward program for inside tippers need to be run. Third, financial institutions need to apply for comprehensive insurance policy to minimize the lost in case. 2. Preventive activity should be strengthened during normal financial operations. First, self authentication system for customers needs to be introduced. Second, dealings of day, week, and month need to be thoroughly checked and the system of audit needs to be expanded. Third, message service for the information on financial frauds and their preventive measures needs to be expanded. Fourth, public notification system against examples of financial frauds needs to be expanded. 3. Preventive activity after the occurrence of financial frauds should be strengthened. First, awareness for preventive measures such as imposing penalty on the manager needs to be enhanced. Second, strict restrictions on financial frauders such as a criminal charge needs to be strengthened. Third, there should be legal devices and resolutions in order to retrieve all the money deceived by financial frauds.

• Journal of Distribution Science
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• v.12 no.4
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• pp.85-92
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• 2014

Purpose - This study conducted empirical research on non-financial corporations listed on the stock exchange from 2001 to 2010, focusing on the effects of corporate governance on real earnings management of corporations. In particular, this study examined primarily the impact of the largest shareholder who could use earnings management to pursue his own self-interest, and foreign investors who played a checking role against the largest shareholders. The study also reviewed the relationship between corporate governance and earnings management while also considering corporate growth. Research design, data, and methodology - As for the measurements of real earnings management, abnormal operating cash flow and abnormal production cost were utilized. As for the independent variables, share ratio of the largest shareholder and affiliate person (M) and share ratio of foreign investors (FT) were leveraged. This study excluded those organizations that had changed their fiscal years, those that had not submitted an audit report, corporations under supervision, delisted corporations, corporations that had changed their business type, and so on, from the non-financial corporations out of the publicly traded corporations whose fiscal year ended in December from 2001 to 2010 in addition, KIS values were utilized for the corporate financial data in the study. To verify whether management structure and growth had an impact on real earnings management of a corporation through empirical analysis, a multiple regression analysis model was applied. Result - First, as a result of the analysis, the share ratio (M) of the largest shareholder and affiliate person was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD). When controlling the growth, the share ratio (M) of the largest shareholder and affiliate person was found to have an insignificant correlation with abnormal cash flow from operations(ACF) but a significant correlation with abnormal production cost (APD). Second, foreign ownership (FT) was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD) at the confidence level of 1 percent when not including the growth dummy. When controlling the growth, foreign ownership (FT) was found to have a significant negative correlation with abnormal cash flow from operations (ACF) and with abnormal production cost (APD). Conclusion - The results imply that the largest shareholder is closely related to earnings management through real activities regardless of corporate growth. It is also possible to determine from these results that foreign investors are related to earnings management through real activities when not considering corporate growth, but that they would reduce earnings management in the case of considering the growth. Thus, this study verified along with the existing studies that foreign investors were conducting the control function on controlling shareholders.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.3
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• pp.648-654
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• 2018

Currently, the Defense Agency for Technology and Quality (DTaQ), which is responsible for the quality assurance of military supplies, divides munitions into four categories, in order to conduct its governmental quality assurance activities, including product examination, process review and system audit. However, these 4 categories may differ depending on the related organizations' (e.g. Defense Acquisition Program Administration, munitions manufacturing) military requirements. Therefore, in this study, appropriate classification criteria for munitions are suggested for the sake of the efficient procurement, production and quality assurance of military supplies. We investigated the item classification system of the Public Procurement Service, which is a similar organization to the DTaQ. We also compared the appropriate classification criteria with those of related organizations and identified the current status of munitions classification data according to the current standard. In addition, application samples are presented using the proposed quality assurance classification criteria. Finally, the classification criteria of military supplies proposed in this paper will contribute to improving the efficiency of government quality assurance activities.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.33 no.5
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• pp.353-361
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• 2015

The area of red tides occurences, which brings enormous damages every year, have been expanded to the coastal waters across the nation. Regarding to this trend, the development of red tide detection technology by using the GOCI (Geostationary Ocean Color Imager) of COMS lauched in 2010 has been drawn attentions of researchers. This study purposed on analyzing the frequency and density of red tides occurence by using the GOCI for detecting the southern sea, whereas targeted area. The observation has brought over the last three years (2012, 2013, and 2014) before the analysis was conducted. Followingly, the study could be resulted in extracting and revealing the hot spots of the red tides from two of analysis in the overlay and density. The distribution patterns of red tide occurrences according to those observed years has been shown in irregular characteristics and various changes. However, the analysis of hot spots, based on the frequency of the red tide occurrence, has revealed that the frequency of red tide occurences is continuously increased in the specific sea area. Therefore, it is concluded in that the continuous monitoring can contribute to predict accurate movements of red tides, so as establish systematic plans for preventing disasters.

• Journal of Physiology & Pathology in Korean Medicine
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• v.23 no.5
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• pp.958-963
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• 2009

I Alcoholic hepatitis is a serious liver disease that may lead to cirrhosis and carcinoma, and the short-term mortality rate is fairly high in severe patients. This study was conducted to develop the instrument of pattern identification for alcoholic hepatitis. We made the pattern identification questionnaire and symptoms indicator through reviewing traditional oriental medical literatures and got advices from the advisor committee with Delphi technique. The advisor committee on this study was organized by 10 professors of internal medicine of oriental medical colleges nationwide. The questionnaire was composed of questions about 6 pattern identification - dampness, heat, liver, spleen, cold and dryness. We gave importance to each symptoms of 6 pattern identification which had been scored on a 5-point scale. We surveyed two groups: 36 male alcoholic hepatitis patients whose Alcohol Use Disorder Identification Test(AUDIT) scores were over 12 and who drank alcohol over 40 g per day were allocated to the hepatitis group. Forty three men who did not drink alcohol were allocated to the normal group. Alcoholic hepatitis had relativities to dampness, heat among cause of disease and liver, spleen among viscera. There were statistical significances between the hepatitis group and the normal group in dampness, heat, liver questionnaire. As a result of this study we suggest that the questionnaire would be effective instruments of pattern identification for alcoholic hepatitis.

• Asian Pacific Journal of Cancer Prevention
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• v.16 no.14
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• pp.5715-5719
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• 2015

Background: Breast cancer is the most common malignancy of women in the world. The disease is caused by infectious and non-infectious, environmental and lifestyle factors. Tobacco smoke has been one of the most widely studied environmental factors wiith possible relevance to breast cancer. The purpose of this study was to assess the impact of tobacco smoking in breast cancer patients in a hospital based cohort and to establish prognostic implications if any. Materials and Methods: A retrospective audit of 100 women with pathological diagnosis of invasive breast cancer was included in this study. The verbal questionnaire elicited information on current and previous history of exposure to smoking in addition to active smoking. All analyses were adjusted for potential confounders, including stage at presentation, alcohol intake, hormonal replacement therapy, oral contraceptive intake, obesity and menopausal status. Results: The mean age at presentation of breast cancer was $51.4{\pm}10.86$ years. Mean age of presentation was $53.1{\pm}11.5$ and $45.7{\pm}11.9$ years in never smokers and passive smokers, respectively. Age at presentation varied widely in patients exposed to tobacco smoke for >10 years in childhood from $40.3{\pm}12.0$ years to $47.7{\pm}13.9$ in patients exposed for > 20years as adults. Among passive smokers, 60.9% were premenopausal and 39.1% of patients were postmenopausal. In never smokers, 71.4% were post menopausal. Expression of receptors in non-smokers vs passive smokers was comparable with no significant differences. Metastatic potential in lung parenchyma was slightlyelevated in passive smokers as compared to never smokers although statistically non-significant. Conclusions: An inverse relationship exists between the intensity and duration of smoking and the age at presentation and poor prognostic factors. The results strongly suggest efforts should be taken to prevent smoking, encourage quitting and restrict exposure to second hand smoke in India.

• Journal of Korean Academy of Nursing
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• v.22 no.3
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• pp.237-388
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• 1992

This study was done to identify the degree of congruence between nurses and patients on patients' health problems. The purposes of this study were 1. To compare the health problems of parturient women as identified by interview and in the nursing record. 2. To compare the health problems of patients who have had gynecological surgery as identified by interview and in the nursing record. 3. To compare the health problems of chemotherapy patients as identified by interview and in the nursing record. The design of this study was a comparative descriptive design. The subjects were 205 Obstetric-Gynecologic patients. The tool for this study was an 11 item questionnaire, including one open ended question on the patient's problem during the past one day. Data was collected through interviews and an audit of the nursing records during the period from March 22, 1992 to April 29, 1992. Data was analyzed using by frequencies and percentiles. The result of this study were summarized as follows : Pain was the most prevalent complaint for parturient women by interview(60.3% ) and from the nursing records(83.2%). There was no record in the nursing records about the complaints of lack of information and emotional problems even though there were complaints of communication problems (17.6%) and of emotional problems(3.5%) identified in the interviews but there were more records of cardiopulmonary problems in nurses record(9.1%) than the patient interviews (3.3%). In the nursing records 25.9% of the identified records identified pain problems compared with 23.3% in the interviews. In the nursing records, 22.3% of the records identified nutrition problem as compared with 18.2% in the interview. There were only a very few emotional problem identified in the nursing records (3.7%) as compared to 18.2% in the interviews. There were no comments about communication problems in the nursing records but 5.2% of the subjects mentioned of communication problems in the patient interview. There were problems in five categories for the parturient women ; comfort, communication, activity and rest, elimination, emotions, and there were problems in ten categories for the surgery patients : comfort, elimination, communication, emotions, nutrition, cardiopulmonary, thermoregulation, physical integrity, host defense and activity /rest. There were also problems in the same ten categories for chemotherapy Patients. On the other hand, in the nursing records, only comfort activity /rest, and elimination problems were identified for the parturient women, there were only seven categories of problems : comfort, elimination, cardiopulmonary, activity /rest, and nutrition for the gynecology surgical patients, and for the chemotherapy Patients, comfort, nutrition, physical integrity, cardiopulmonary, activity /rest, thermoregulation, emotion and elimination were the categories identified, and no communication problems were identified. It was found that there was low congruence between the patients' problems as identified through patient interview and as recorded in the nursing records. Therefore it can be concluded that the main content of the nursing records is the physical problems of the patients and this is not in congruence with the patients' reported problems in the emotional and communication domain.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.52 no.3
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• pp.241-247
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• 2016

The trawl fishery is an important fishery accounting for around 30.0% of adjacent water fishery production in Korea, and the commercial fishing is associated with high rate of fatal and non-fatal occupational injury. The hazard analysis for the fishermen's safety of offshore trawler was conducted to serve as basic data for improving the healthy and safe working environment of fishermen using fishermen's occupational accidents of the national federation of fisheries cooperatives (NFFC) from 2012 to 2014 (n=464). As a result, the occupational accident occurrence rate of large powered trawl fishery was 241.4‰ in east sea trawl fishery, 6.9 times the rate of that. In addition, death and missing rate was found to have very serious level management to 97.7‱ in east sea trawl fishery of death at 6.2 times. The accident occurred in 91.7 to 100.0% was happened at sea. The slipping, others and struck by object and son on occurred more frequently in order in the frequency of accident occurrence pattern. However, the occurrence rate of death and missing did not match the frequency of accident pattern. In other words, slipping occurred more frequently while death and missing risk was not high. The fall in the waters was low while death and missing risk was high. The results are expected to help identify and assess safety hazard occurred in offshore trawlers.

• International Journal of Highway Engineering
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• v.8 no.4 s.30
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• pp.1-11
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• 2006

Currently, road mobility improved from the National Road Improvement. Nevertheless delineation system is facility that enhanced driver's safety, that was set up often inconsistent or nonexistent over the road exit ramp So it judged functional investigation will be necessary. This study suggested setting type of the delineation system. That was based on a field study and reviews the legal standard of it and considering driver's cognition behavior. For the study, make a 3D-simulation and so could objectively a comparative test. Comparison variable between delineation setting type is selected conspicuity and visibility. Cased that illustrated characteristics of driver's visual cognition behavior. The experiment was used Eye Marker Recorder for measure the gaze frequency more quantitatively and objectively. And used the ANOVA analysis for significance testing between delineation setting type. A significant percent of the conspicuity analyzed types(Safe mark, Obstacle Sign, Warning Light, and Tubular Maker) in road exit ramp for recognize. And gaze frequency that measure of effectiveness of visibility are measured. On the analysis result, the visibility was significance difference between delineation setting type and visibility of types was best.

• Nuclear Engineering and Technology
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• v.48 no.5
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• pp.1273-1279
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• 2016

Production of iodine-131 by neutron activation of tellurium in tellurium dioxide ($TeO_2$) material requires a target that meets the safety requirements. In a radiopharmaceutical production unit, a new lid for a can was designed, which permits tight sealing of the target by using tungsten inert gaswelding. The leakage rate of all prepared targets was assessed using a helium mass spectrometer. The accepted leakage rate is ${\leq}10^{-4}mbr.L/s$, according to the approved safety report related to iodine-131 production in the TRIGA Mark II research reactor (TRIGA: Training, Research, Isotopes, General Atomics). To confirm the resistance of the new design to the irradiation conditions in the TRIGA Mark II research reactor's central thimble, a study of heat effect on the sealed targets for 7 hours in an oven was conducted and the leakage rates were evaluated. The results show that the tightness of the targets is ensured up to $600^{\circ}C$ with the appearance of deformations on lids beyond $450^{\circ}C$. The study of heat transfer through the target was conducted by adopting a one-dimensional approximation, under consideration of the three transfer modes-convection, conduction, and radiation. The quantities of heat generated by gamma and neutron heating were calculated by a validated computational model for the neutronic simulation of the TRIGA Mark II research reactor using the Monte Carlo N-Particle transport code. Using the heat transfer equations according to the three modes of heat transfer, the thermal study of I-131 production by irradiation of the target in the central thimble showed that the temperatures of materials do not exceed the corresponding melting points. To validate this new design, several targets have been irradiated in the central thimble according to a preplanned irradiation program, going from4 hours of irradiation at a power level of 0.5MWup to 35 hours (7 h/d for 5 days a week) at 1.5MW. The results showthat the irradiated targets are tight because no iodine-131 was released in the atmosphere of the reactor building and in the reactor cooling water of the primary circuit.