• Korean small business review
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• v.42 no.4
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• pp.123-146
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• 2020

This study, targeting KOSDAQ-listed companies, examined the relationship between variability of accruals and corporate characteristics. First, the analysis results show that executives of companies with high debt ratios are more likely to violate debt contracts, so there is a strong temptation to use discretionary accrual items. Second, for companies with large volatility in operating cash flows, Executives of these companies are strongly inclined to utilize accruals for the purpose of abuse of discretion. Third, the larger the company, the more sensitive it is to political costs, so it is less tempted to use the accruals item than a smaller company. Fourth, the corporate age is thought to be the maturity of the company, Executives of such companies have little room to use accruals to abuse their discretion. Fifth, in the case of profit dummy variables, the companies reporting losses have more temporary accrual items than those reporting profits, so this increases the uncertainty in their accounting information than the latter. Sixth, for those companies that are indicated as inappropriate as a result of audit, the more likely their executives are to use the accrual items, and the lower the quality of their accounting profits is. Lastly, Companies audited by 4 Big domestic accounting firms have less discretionary accrual fluctuations than companies audited by non-big 4 accounting firms. Thus, it was found that the accrual amount allows the discretion of corporate executives differently according to the characteristics of the company.

• Convergence Security Journal
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• v.22 no.4
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• pp.3-9
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• 2022

Recently, as the environment of the 4th industrial revolution has arrived, the opening, sharing and convergence of data are actively being achieved in any organization. However, the opening and sharing of data inevitably leads to security vulnerability and there is ambivalence that is a threat that can affect the existence of an organization operated in the 4th industrial revolution environment. Especially security issues in the organization of the military can be a threat to the state, not the military itself, so it is always necessary to maintain a high level of security discipline. In this paper, 14 variables were selected through structural equation model applying theory of planned behavior, deterrence and protection motivation to find out the security level development measures by extracting factors that can affect security level. As a result, the theory of planned behavior that the security knowledge embodied through the usual security regulation education and evaluation affects the behavior was adopted, and the theory of deterrence and protection motivation showed the significance of the rejection level. In addition, it was confirmed that the variables that have the greatest impact on the military security level through the measured values of the three-year security audit were commanders and mental security. In conclusion, in order to improve the security level, it is suggested that security education, definite reward and punishment, and security system upgrading should be firmly established and mental security posture should be secured.

• Knowledge Management Research
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• v.24 no.3
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• pp.73-94
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• 2023

With the virtual asset market's rapid growth, government regulations on listing and trading procedures are expected. However, specific measures are currently lacking. To ensure stable inclusion in the institutional framework, precise regulations are needed for market development and investor protection. This study compares self-regulatory guidelines of the top domestic virtual asset exchanges with Korea Exchange's Preliminary Listing Examination Standards (2022) to enhance timeliness and relevance. It defines IEO, IPO, and ICO concepts and addresses conflicts of interest in IEO. Analyzing delisted virtual assets, it categorizes issues and classifies listing examination guidelines into formal and qualitative requirements. The study examines self-regulatory guidelines based on continuity, transparency, stability, corporate characteristics, and investor protection criteria, along with five special requirements for virtual assets. Improvement measures include regular disclosures of governance structure, circulation volume, and the establishment of independent audit institutions. This research further analyzes delisting cases, classifies issues, and proposes solutions. Considering stock market similarities, it offers measures based on the institutional framework.

• Journal of Hospice and Palliative Care
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• v.6 no.2
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• pp.144-151
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• 2003

Purpose : The purpose of this study was to identify the current status of symptom and pain control in cancer patients treated with chemotherapy. Methods : The study population consisted of 66 cancer patients treated with chemotherapy and the data was collected by chart audit and using questionnaire from 19 clinicians in an university hospital during the period of August 7 to 24, 2001. The degree of symptom, analgesics type, dose, administration route, and pain control method of cancer patients treated with chemotherapy was investigated. The collected data were analyzed by frequency, percent, mean, and SD using SPSS $PC^+$ program. Results : The number of cancer patients treated with chemotherapy was 66, male 35 (53.0%), female was 31 (47.0%). The largest of age group was $61{\sim}69$(34.8%) years old. Most frequent cancer site was stomach 19 case (28.8%), cole-rectal 17 case (25.8%), urinary 11 case (16.7%) in the respective order. The most common stage of cancer was stage 3, 14 case (29.2%). The most frequent duration of diagnosis was under 3 month, 25 (37.9%). The frequent symptom of cancer patients treated with chemotherapy was marasmus ($2.4193{\pm}1.2220$), pain ($1.9333{\pm}1.2194$), sleep disorders ($1.7142{\pm}1.0384$), personality change ($1.5806{\pm}0.8971$) in the respective order. 3) The analgesics used for pai control were narcotic analgesics 66.2% and nonnarcotic analgesics 33.8%. Pain control method were regular basis+as needed 47.4%, as needed 31.6%, regular basis 21.0% in order. Administration route were oral 50.7%, injection 41.8%, patch 7.5% in order. Conclusion : The most frequent symptom of cancer patients treated with chemotherapy were marasmus and pain. The frequent analgesics was narcotic analgesics but 21% of the clinician regularly prescribed analgesics for pain control. Thus this prescription was insufficient for pain control. Administration route that were used more oral or injection than patch. Based on this evidence, it seemed that more active practice and education about evaluation and pain control of cancer patients treated with chemotherapy are needed.

• Journal of the Korean Geotechnical Society
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• v.30 no.1
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• pp.27-36
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• 2014

In this study, laboratory test was carried out on uniaxial compressive strength by making 320 specimens in total, which were divided into two groups considering the curing time of 7 and 28 days for 80 cases mixed with stabilizers of 8%, 10%, 12%, 14% of 20 cases of clayey, sandy, and gravel mixed ground conditions to understand laboratory strength characteristics of deep mixing specimen for field application in various ground conditions. As a laboratory result, all specimen showed a clear tendency to have uniaxial compressive strength increase as the curing time and the stabilizer mixing ratio increased, and the strength increments depending on the age by ground types were, around 40.0% for clayey and gravel mixed grounds, 48.4% for sandy grounds which was the highest, and for the increment of stabilizers, around 37.0% for grounds with mixing ratio less then 14%, and 49.6% when the ratio was 14% which was the highest. Also, with sandy grounds, it showed a tendency to have a constant amount of strength increment as the stabilizer mixing ratio increased, for clayey mixed grounds, the strength increment tendency seemed to be similar to gravel mixed grounds. Due to these tendencies, it is concluded that we are able to propose a stabilizer mixing ratio for various ground conditions.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.17 no.4
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• pp.19-25
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• 2017

In the reality that the use of the web is becoming commonplace, the general people are complaining about the inconvenience because they are not standardized when using the web site. Especially, the disabled people such as the social underprivileged classes people suffer from the inconvenience due to the web site that is not accessible. The purpose of this study is to conduct an authentication audit to obtain web accessibility certification mark on the homepage of a specific public institution. Through these practical cases, it is possible to improve the recognition of web accessibility by practitioners or managers, And suggest ways to improve the Aging existing public institution web sites. Although there are a lot of existing literature and previous researches, it is still not being newly produced because of lack of awareness of web accessibility, As a result, the users who access the web site of the public institution for the first time are much inconvenienced. In order to solve this problem, this paper compares the Korean web content accessibility guideline 2.1, revised in April 2015, and verified the effectiveness of the guidelines through web accessibility evaluation of specific public institution sites.

• Korean Journal of Clinical Pharmacy
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• v.26 no.1
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• pp.77-83
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• 2016

Background: Oversight on the bioethical compliance of national R&D projects or research personnel is currently conducted exclusively by IRB (Institutional Review Board) within the relevant research institute. Considering current state of affairs in Korea, there is an imperative to establish a national oversight system for bioethical compliance, conduct comprehensive oversight on bioethical compliance of national R&D projects, and enhance subject protection system. Methods: We examined opinions from researchers and IRB personnels regarding ethical oversight system on R&D projects. Additionally, we looked at IRB assessment by KAIRB (Korea Association of Institutional Review Board) in order to identify status and problems with current IRB system in Korea. Assessment was also done for four other countries (US, UK, Germany, Singapore) through in-person visits as well as surveys in writing for a total of 6 months (2012.12.1~2013.5.31). The research comprised of two aspects: system management and R&D project audit. Based on this, we examined current status and problems of the existing system in Korea and made recommendations for improvement. Results: Regulatory objectives and backgrounds of biomedical researches are different from each country due to different characteristics of bioethical oversight system. This shows that each country sets up its own regulations and procedures to fit each situation. Bioethical compliance oversight system greatly varied between the countries. From this study, it can be seen that improvement of existing procedures and oversight system or establishment of new ones are essential in Korea. Conclusion: In terms of system management, a dedicated government organization need to be established for bioethical compliance, subject protection, IRB inspection, training, evaluation, and certification of systems, and also support for IRB e-system. Regarding R&D project oversight, it is essential to confirm IRB review results before start of a research, to conduct a review on ethical aspects of research plans, and to carry out continued oversight on bioethical compliance through interim reports.

• 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.

• 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.

• Journal of Navigation and Port Research
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• v.45 no.3
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• pp.173-180
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• 2021

Although accounting is one of the core fields of corporate management, few studies have reported accounting phenomena involving shipping companies. In addition, although financial reporting is very important to shipping companies that use several financial tools such as ship finance and financial lease, it is difficult to identify studies investigating shipping companies' financial reporting, especially their earnings management. The purpose of this study is to analyze accrual earnings management behavior of shipping companies. Companies with high debt ratios and net losses are known to have incentives for earnings management. Due to the nature of the industry, shipping companies have a high debt ratio and often report net losses. Accordingly, shipping companies are expected to engage in substantial earnings management. Based on the analysis of KOSP I companies listed on the Korea Exchange from 2001 to 2020, it was found that shipping companies are engaged in higher levels of earnings management than non-shipping companies. Discretionary accrual was used as a proxy variable for earnings management. Discretionary accrual was measured using the modified Jones model of Dechow et al. (1995) and the performance matched model of Kothari et al.(2005). In this study, significant results were derived by comparatively analyzing the earnings management practices, which is one of the major accounting behaviors of shipping and non-shipping companies. Stakeholders such as external auditors, investors, financial institutions, analysts, and government authorities need to be aware of the earnings management behavior of listed shipping companies during their external audit, financial analysis, and supervision. Finally, listed shipping companies must conduct stricter accounting based on accounting principles.