• Title/Summary/Keyword: International Accounting

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A DEA and Malmquist Index Approach to Measuring Productivity and Efficiency of Korean's Shipping Firms (DEA와 Malmquist 지수를 활용한 외항해운기업의 효율성 및 생산성 분석)

  • Hwang, Kyung-Yun;Sung, Bong-Suk;Song, Woo-Yong
    • International Commerce and Information Review
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    • v.14 no.3
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    • pp.323-350
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    • 2012
  • This study analyzes the efficiency of 25 shipping companies in Korea over the period 2005-2009, using Data Envelopment Analysis (DEA). Among 31 companies that listed in order of decreasing sales volume for the period 2006-2010, the sample companies has been selected on the ground of data availability. This study computes the companies' efficiency, estimates their year-on-year Malmquist productivity index, and analyzes the cause leads to the changes in the productivity, In particular, this study attempts, by dividing the companies into two group, listed or not, to compare the changes in the productivity and analyze the reasons. The results from static analysis based on CCR and BCC model indicate that listed companies are higher efficient than unquoted companies. The results from tests on the productivity changes based on the Malmquist productivity index show that 19 unquoted companies increase their average productivity by 16.2 percent year after year during the period but 6 listed companies increase by 0.5% during the same period.

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CYBERCRIME AS A THREAT TO UKRAINE'S NATIONAL SECURITY

  • Varenia, Nataliia;Avdoshyn, Ihor;Strelbytska, Lilia;Strelbytskyy, Mykola;Palchyk, Maksym
    • International Journal of Computer Science & Network Security
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    • v.21 no.5
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    • pp.73-83
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    • 2021
  • The information space, the main components of which are information resources, means of information interaction, and information infrastructure, is a sphere of modern social life in which information communications play a leading role. The objective process is the gradual but stable entry of the national information space into the European and world information sphere, in the context of which there is a legitimate question of its protection as one of the components of the national security of Ukraine. However, the implementation of this issue in practice immediately faces the need to respect the rights and fundamental freedoms guaranteed by international regulations and the Constitution of Ukraine, especially in the field of cybersecurity. The peculiarity of the modern economy is related to its informational nature, which affects the sharp increase in cyber incidents in the field of information security, which is widespread and threatening and affects a wide range of private, corporate, and public interests. The problem of forming an effective information security system is exacerbated by the spread of cybercrime as a leading threat to information security both in Ukraine and around the world. The purpose of this study is to analyze the state of cybersecurity and on this basis to identify new areas of the fight against cybercrime in Ukraine. Methods: the study is based on an extensive regulatory framework, which primarily consists of regulatory acts of Ukraine. The main methods were inductions and deductions, generalizations, statistical, comparative, and system-structural analysis, grouping, descriptive statistics, interstate comparisons, and graphical methods. Results. It is noted that a very important component of Ukraine's national security is the concept of "information terrorism", which includes cyberterrorism and media terrorism that will require its introduction into the law. An assessment of the state of cybersecurity in Ukraine is given. Based on the trend analysis, further growth of cybercrimes was predicted, and ABC analysis showed the existence of problems in the field of security of payment systems. Insufficient accounting of cybercrime and the absence in the current legislation of all relevant components of cybersecurity does not allow the definition of a holistic system of counteraction. Therefore, the proposed new legal norms in the field of information security take into account modern research in the field of promising areas of information technology development and the latest algorithms for creating media content.

Enhancing Knowledge, Beliefs, and Intention to Screen for Prostate Cancer via Different Health Educational Interventions: a Literature Review

  • Saleh, Ahmad M;Fooladi, Marjaneh M;Petro-Nustas, Wasileh;Dweik, Ghadeer;Abuadas, Mohammad H
    • Asian Pacific Journal of Cancer Prevention
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    • v.16 no.16
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    • pp.7011-7023
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    • 2015
  • Background: Prostate cancer is one of the most common cancers affecting men globally, constituting the sixth leading cause of cancer related death in males, and the eleventh leading cause of death from cancer in all age groups. In Jordan, prostate cancer is the third most common cancer in the male population, accounting for one third (6.2%) of cancer related deaths and in 2010 alone, 218 (9.4%) new cases were identified. Objective: To assess the effectiveness of different health education interventions aimed at enhancing knowledge, beliefs and intention to screen for prostate cancer. Materials and Methods: A literature search from January 2000 to April 2015 was conducted using the key words "prostate disease," "educational program," "knowledge," "prostate cancer," "demographic factors and prostate cancer," "knowledge and prostate cancer," "education for patients with prostate cancer," "factors that affect intention to screen," "knowledge, beliefs, and intention to screen for prostate cancer," "impact of prostate educational program on beliefs," and "impact of educational program on intention to screen." Results: Majority of studies reviewed indicated that men had low levels of knowledge regarding prostate cancer, and mild to moderate beliefs with good intention to screen for prostate cancer. Conclusions: Most studies indicated that men's knowledge levels about prostate cancer were poor and they had mild to moderate beliefs and intentions to screen for prostate cancer. Therefore, development of an assessment strategy based on the Health Belief Model seems essential. An effectively designed and implemented educational program can help identify the needs and priorities of the target population.

Subjective Well-Being and It's Related Factors in Korean Rural Elderly (농촌지역 노인들의 주관적 행복감과 이에 관련하는 요인)

  • Lee, Sung-Kook;Kai, Ichiro
    • Journal of agricultural medicine and community health
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    • v.20 no.2
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    • pp.121-131
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    • 1995
  • This study aims 1) To explicate the multidimensional structure of a widely used measure of subjective well-being, the Philadelphia Geriatric Center(PGC) Morale Scale is used to measure health in elderly populations and 2) To examine the relationship between the socioeconomic status and related variables, health and physical disability and subjective well-being in elderly populations. The selection of subjects was determined through a survey of 672 rural dwelling elderly persons(269 males and 403 females) aged 60 years and over. The respondents were interviewed by 18 trained health workers using the questionnaire from July 4 to July 9 in 1994. The subjects were surveyed again during the period from August 1 to August 6 in 1994 to conform the questionnaire's reliability. Subjective well-being was evaluated using the Revised Questionnaire of the Philadelphia Geriatric Center(PGC) Moral Scale(17 items, Lawton, 1975). The results are as follows : 1) The item scores were intercorrelated and subjected to a principal component analysis. A rotated three-factor solution was done, accounting for 40.9% of the total variance. Thus, the PGC morale Scale can be derived from three stable factors : Factor 1 was explained "Lonely Dissatisfaction(7 items)", Factor 2 was explained "Agitation (5 items)", Factor 3 was explained "Attitude Towards Own Aging (5 items)". Further, these factors have a high degree of internal consistency, as determined by Cronbach's alpha : 0.7852. 2) The total mean score of PGC Morale Scale was 8.73. Sex, Age, Education, Current disease, Family type, Economic status, ADL, IADL were significantly difference in mean scores of PGC morale scale. 3) In the results of stepwise multiple regression analysis of subjective well-being. the most contributing factors were economic status, IADL, current disease, family type, sex and the R square was 0.23.

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Development of IoT-based data acquisition device (Gateway) for context-awareness of hospital facilities (병원 시설물의 상황 인지형 Light Things 제어를 위한 IoT기반 데이터 수집장치(Gateway) 개발)

  • Lee, Kack-Hee;Lee, Min-Woo;Cha, Jae-Sang
    • The Journal of the Convergence on Culture Technology
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    • v.3 no.4
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    • pp.181-184
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    • 2017
  • Korea is the world's top ten energy consumer, relying on foreign imports for 97% of its total energy. In 2007, energy imports amounted to US $ 95 billion, accounting for 26.6% of total imports. Thus, fundamental and long-term countermeasures against the same energy crisis It is a fact that is required. Despite the fact that the world is moving rapidly around the world in response to energy saving and low-carbon economic era, domestic movements are relatively slow. In this paper, we developed an IoT data collection device (Gateway) to control Light Things (lighting, signage, display, etc.) built in medium and large facilities under the assumption of hospital facilities, We propose the Light Things control algorithm and data acquisition (Gateway) development technology.

A Study on Harmonized Classification and Categorization for Physical Hazards of Chemicals in Korea (국내 화학물질의 물리적위험성 분류·구분 단일화에 관한 연구)

  • Lee, BongWoo;Shin, Dongil
    • Journal of the Korean Institute of Gas
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    • v.21 no.4
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    • pp.30-41
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    • 2017
  • Although chemical substances have greatly contributed to prosperous human life and industrial development and made a great contribution to humanity, some dangerous substances are harmful to health and the environment. Thus, so long ago developed countries have also established strict safety standards. Korea is growing into a major chemical market, accounting for 3.4% of the global chemical market. The domestic laws related to chemical substances are similar to foreign countries, but there are many differences in detail, posing a lot of risks to safety, health and the environment as well as causing many problems in industry. In order to improve these problems, this study carried out to unify the domestic chemical law and the international standardization system (GHS) and to solve the trade barriers in the export and import by industry. In addition, researchers proposed a unified approach to classification and division of physical hazards, as advanced as developed nations, as a basis for prevention and response to accidents in dangerous goods.

Evaluation Indicators for Green Libraries and Library Eco-friendliness

  • Noh, Younghee;Ahn, In-Ja
    • International Journal of Knowledge Content Development & Technology
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    • v.8 no.1
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    • pp.51-77
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    • 2018
  • This study aimed to determine eco-friendly factors on the aspects of library service, materials provided or handled by the library, and programs including educational programs. Furthermore, it was setup to perform a trial evaluation for the eco-friendliness of the library based on the determined evaluation standards by this study. Results are as follows; First, regarding the question of 'Do employees of the library think that establishment of green libraries is necessary?', the employees of the libraries responded yes by 65.52%, but only 4.6% responded that it would not be necessary. Second, in analyzing the most important evaluation areas of green libraries according to the opinions of the libraries' employees, they were ranked in order: the indoor environment, energy and prevention of environmental pollution, and material and resource areas. Third, 11 areas were determined to evaluate the level of greening in the libraries; the highest averages were scored 510 for the area of energy and prevention of environmental pollution, 415 for the area of library resource, and 320 for the area of indoor environment. Last, the libraries were graded based on actual data according to the results to measure the level of greening, two libraries were graded as Diamond, the highest grade, accounting for 15.39% of all libraries; Gold and Silver grades accounted for another 15.39%, together five Certified graded libraries accounted for 38.46%, which was the highest rate among the libraries. Any library scoring less than 20% when compared to the full score was graded as Non-certified, and one library, which scored 15.06% fell into this category. The results of this study set up to serve as basic data for the direction of development for green libraries in our country, as well as reference for the employees of libraries in constructing or remodeling library buildings, establishing service infrastructure, providing information service, and planning library duties in an eco-friendly way.

Study on Optimized Manual Development and Optimum Lighting System within Luminance-based Tunnel (휘도기반 터널내 운전자 적정조명시스템 개발 연구)

  • Lee, Mi-Ae;Kim, Yeon-Hwa;Han, Seung-Hun;Kim, Ji-Heon
    • Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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    • v.29 no.4
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    • pp.18-29
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    • 2015
  • The purposes of this research and development are as follows: first, to provide pleasant driving environments inside tunnels; second, to improve the current illumination environments lacking in diffusion luminance meters to meet tunnel lighting standards; and, third, to reduce the consumption of tunnel lighting energy accounting for approximately 65% of tunnel maintenance costs because of inadequate visual environments and tunnel operations. Further details are listed below. Firstly, an image luminance meter for tunnels that can implement the L20-method which is a tunnel luminance method that follows the international standards of CIE88, which was developed in order to improve and change the existing illumination-based tunnel lighting operation system to a luminance-based system. (The margin of error of below 5% according to the results of a test by an authorized agency and field test). Secondly, early illumination control is possible since the lighting control system that can be operated based on luminance enables interlocking control of the inside and outside of a tunnel using ethernet communication. Thirdly, guidelines for field application of the system are proposed. In addition, the luminance inducers of tunnels are found and the reflexibility of each facility that may reduce luminance of the boundaries is also proposed. Fourthly, as a result of a test bed, power consumption of luminance-based lighting operations decreased by 15.6% compared to illumination-based operations. Applying the feedback controls and maintenance factors of internal/external luminance meters, it reduced by 36.4%. Therefore, we became able to provide a luminance-based lighting operation system that complies with tunnel lighting design standards and provides a visual environment for drivers.

Ecological Characteristics of Papaver radicatum var. pseudoradicatum Population on Mt. Changbai in China (중국(中國) 장백산(長白山)의 두메양귀비(Papaver radicatum var. pseudoradicatum) 개체군 생태에 관한 연구)

  • Ahn, Young-Hee;Cui, Jian;Cui, Xun;Lee, Sang-Hyun;Jin, Ying-Hua;Choe, Chang-Yong;Lee, Kyung-Mee
    • Journal of Environmental Science International
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    • v.19 no.8
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    • pp.1047-1055
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    • 2010
  • This research conducted a vegetation survey on Mt. Changbai which are habitats of Papaver radicatum var. pseudoradicatum to obtain a basic data for artificial cultivation. The habitas of P. radicatum var. pseudoradicatum consisted of two communities as Dryas octopetala var. asiatica community and Aconogonon ajanense community. The community units as D. octopetala var. asiatica community and A. ajanense community belong to alpine vegetation in Mt. Changbai. A. ajanense community is distributed around altitude of 2007-2061m, and D. octopetala var. asiatica community is distributed altitude of 2350-2570m at relatively high elevation. According to the correlation between the vegetation structure and elevation. This vegetation structure can be simplified at the herb layer. The vegetation is classified into D. octopetala var. asiatica community and A. ajanense community on the axis 1 basis in the BC ordination analysis. Further, there appeared higher plant life totalling to 40 taxa comprising 35 species, 4 varieties and 1 forma with 20 families and 34 genuses at the whole survey area. Among these, Cyperaceae and Ericaceae plants excellent in resistance to environment was surveyed the most, accounting for 16%.

Brands and Competing Factors in Purchasing Hand Phones in the Malaysian Market

  • Rahman, Mahfuzur;Ismail, Yusof;Albaity, Mohamed;Isa, Che Ruhana
    • The Journal of Asian Finance, Economics and Business
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    • v.4 no.2
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    • pp.75-80
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    • 2017
  • Hand phones are standard paraphernalia among university students. Factors that motivate them to own the gadget would be of interest to both the students as well as marketers. Hand phone usage is an unexamined field in academic literature, this exploratory study attempts to investigate student purchasing motives in cellular phone markets. It also intends to know the student's satisfaction with the different services and its future impact on socio economic changes. In this study, undergraduates (n=336) were requested to specify their purchase criteria of hand phone. The instrument used in the study to collect feedback from the respondents contains a combination of open-ended and scaled questions, and some background demographics. The study employed content analysis, Pearson's correlation, and t-tests as the primary tools to analyze the responses. Results show that brand was rated as the most important factor in student purchase decisions. Other factors, arranged in decreasing order of importance comprise price, product quality, features, durability, availability, promotion, and post purchase service. Brand and price correlated significantly. It is also observed that there is very little difference regarding preference between brand and price in purchasing a hand phone. Marketers may formulate suitable strategies out of the findings to promote hand phones to university undergraduates in Malaysia by emphasizing at brands and price.