• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.31 no.2
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• pp.111-118
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• 2021

Objectives: The necessity of samples for analysis requested by working environment monitoring institutes (WMIs) has grown recently. The collection of samples of a few chemical substances requested by WMIs is allowed under the current occupational safety and health act in Korea, leading to an expansion of samples for analysis requested by institutes (SRIs). The objective of this study was to identify the number of institutes for analyzing requested samples (IARS), SRIs, and their participation in a non-mandatory proficiency test. Methods: Questionnaires were completed by all WMIs. The collected information was quantity of analysis equipment, sorting of chemicals from SRIs, and the number of SRIs. This was compared in terms of the participation in the non-mandatory proficiency test. Results: All WMIs in Korea responded to the survey, establishing a 100% response rate. There were 52 (29%) IARS among the 179 WMIs in Korea. The total number of samples of acid for ion chromatograph (IC) analysis requested by WMIs was 21,165, which is the most. Even the number of IARS for crystalline silicon oxide was less than other top-five IARS. The total amount of samples was 13,863, which was the second most. The calculated participation score for IARS was significantly higher than other WMIs (p<0.001). According to participation in the non-mandatory proficiency test by type of substance, such as crystalline silicon oxide and formaldehyde among IARS, the number of SRIs from those IARS was significantly higher than IARS that did not participate in the proficiency test (p<0.05). Conclusions: IARS had a high frequency of participation in the non-mandatory proficiency test and the number of SRIs at IARS participating in the proficiency test was higher among IARS. With the revision of the occupational health and safety act in Korea, the number of IARS participating in the non-mandatory proficiency test might increase.

• Journal of the Korean Institute of Telematics and Electronics
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• v.27 no.3
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• pp.131-136
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• 1990

In this paper, new methods are proposed which speed up the logical redundancy identification for the gate-level logic optimization. Redundancy indentification, as well as deterministic test pattern generation, can be viewed as a finite space search problem, of which execution time depends on the size of the search space. For the purpose of efficient search, we propose dynamic head line and mandatory assignment. Dynamic head lines are changed dynamically in the process of the redundancy identification. Mandatory assignement can avoid unnecessary assignment. They can reduce the search size efficiently. Especially they can be used even though the circuit is modified in the optimization procedure, that is different from the test pattern generation methods. Some experimental results are presented indicating that the proposed methods are faster than existing methods.

• Journal of Korean Society for Quality Management
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• v.41 no.2
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• pp.277-288
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• 2013

Purpose: This study aims to analyze the success factors of information systems and the moderating effect of individual factors in mandatory environment. Methods: In order to test the model, a questionnaire survey is delivered from salespersons of an insurance company in Seoul, Korea. 200 questionnaires are finally analyzed. Structural Equation Modeling (SEM) is adopted to analyze the data and Smart PLS 2.0 is used for examining the moderator effect. Results: The extended model proposed in this paper adopted individual factors and examined their moderator effect among constructs. An empirical test is carried out accordingly in order to test the model proposed in this paper. The results reveal that individual factors (i.e. Computer Self-Efficacy, Anxiety, Personal Innovativeness in IT) have a significant moderating effect on individual performance in the environment of mandatory information system usage. Conclusion: This paper extended the research field of information system success model to information systems in mandatory environment regarding differences of individual factors.

• Journal of the Korean Solar Energy Society
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• v.33 no.6
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• pp.98-104
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• 2013

At the moment, in Korea, over 90% of energy resources depend on imports, and nearly 60% of electric energy is produced using fossil fuel. Therefore, the government adopted the Climatic Change Convention and has implemented the RPS system since 2012 to actively cope with the dependence on imported energy, and to grow and expand the new renewable energy industry. This study examined the performance results of mandatory supply of solar photovoltaic energy and non-solar photovoltaic energy assigned to providers and the present state after implementation of the RPS system. As a result, the achievement rate in 2012 was 64.7%. Especially, solar photovoltaic energy showed a high achievement rate of 95.7%, whereas non-solar photovoltaic energy showed a low achievement rate of 63.3% due to several problems and was highly dependent on the government. In 2013, the burden of each provider has increased due to more mandatory supply and addition of unfulfilled supply of 2012, and the separate mandatory supply of solar photovoltaic energy established for protection of the solar photovoltaic market is restricting investment. Therefore, there is a need to assign mandatory supply in consideration of the available amount of each new renewable energy.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.9
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• pp.189-199
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• 2021

This study attempts to examine the relationship between corporate social responsibility (CSR) disclosure and earnings management practices in the context of Saudi Arabia after mandatory IFRS adoption. It is carried out on an unbalanced panel of 277 observations over the period 2017-2019. For this purpose, CSR disclosure is measured by Bloomberg ESG scores, while the residuals from the modified Jones model are considered for earnings management. As control variables, we have retained the firm performance, market-to-book ratio, firm size, financial leverage, board independence, ownership concentration, managerial ownership, and lagged discretionary accruals. Using the system GMM estimator in the dynamic panel, the results show a positive association between CSR disclosure and earnings management practices, thus supporting the perspective of agency theory. Managers engage in socially responsible activities beforehand to conceal their wrongdoing and convince stakeholders that the organization is transparent. They probably use ethical codes as a tool to achieve their own goals rather than the firm's goals. Our contribution is the use of recent data (2017-2019) taking into account the mandatory adoption of IFRS in Saudi Arabia. Additionally, to our knowledge, this study is the first to address CSR disclosure and earnings management practices using GMM system estimates.

• Journal of Preventive Medicine and Public Health
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• v.33 no.4
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• pp.484-494
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• 2000

Objective : To evaluate the relative benefits and the costs associated with the introduction of the new pharmaceutical provision called 'Mandatory Prescription System' which separates the role of physicians from that of pharmacists with respect to the prescription and dispensation of from the perspective of consumers (i.e., patients). Methods : The costs of the system were measured by considering both direct and indirect costs. Direct costs included additional payments for ambulatory care and dispensing fees that occurred under the new system. indirect costs consisted of transportation expenses and costs related to time spent for physician consultation, waiting for the prescriptions to be filled, and extra traveling. Benefits identified in this study were the reduction of drug misuse and overuse, and the overall decrease in drug consumption among the Korean population. Sensitivity analysis was peformed for the inclusion of benefits for outpatients of hospitals, price elasticity, and increased fees for established patients. Results : The net benefit was estimated to be about minus 1,862 billion won and the benefit-cost ratio was 0.478. This indicates that the costs of 'Mandatory Prescription' outweigh its benefits, relative to the previous system. The sensitivity analysis results for all the variables considered in this study consistently showed the benefit-cost ratio to be less than 1. Conclusion : The results of this study suggest that implementing Mandatory Prescription System in Korea might be inefficient from the consumer's perspective. The results of this study do not coincide with the results of previous studies, presumably because of the differences in study design and in which items of costs and benefits were considered.

• Journal of the Korea Convergence Society
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• v.12 no.6
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• pp.139-150
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• 2021

Currently, the RPS(Renewable Portfolio Standard) is the policy which supplies new and renewable energy. Power generation companies with large capacity should produce renewable energy or secure through the purchase of REC (Renewable Energy Certificates) as mandatory. The government has revised the REC weight several times, which weights each energy source by evaluating the economic and social value of renewable energy sources, and revised the mandatory supply ratio to gradually increase. This study helps to find the impact of policies on related industries. In this study, time-series analysis and regression analysis on the capacity of PV(Photovoltaics) facilities as a dependent variable were performed to analyze the effect of the revision of the REC weight for photovoltaic power generation and the amount of mandatory supply for renewable energy. As a result, it was statistically assessed that the revision of the REC weight and the increase in the mandatory supply has a significant effect on the increase in the amount of PV facilities.

• Korean Journal of Bronchoesophagology
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• v.13 no.2
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• pp.57-60
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• 2007

The management of penetrating zone II neck injuries without hard signs of vascular injury has been controversial. The controversy lies between mandatory exploration and a selective approach to the management of theses injuries. Authors that advocate mandatory exploration state its low complication rate and high sensitivity in support of this approach. Surgeons in support of selective management argue selective management has comparable efficacy with lower morbidity in comparison with mandatory exploration. Recently we experienced a case of stab wound near vertebral artery and operatively explored, therefore we report a case along with review of literature.

• The Transactions of the Korea Information Processing Society
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• v.5 no.4
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• pp.967-974
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• 1998

Access control scheme of the firewall systems protects the systems from threats by using the conventional discretionary access control mechanism. The discretionary access control mechanism is insufficient to control secure information flow on the multievel network. Thus, it is necessary to provide the mandatory access control mechanism to the firewall systems for the multilevel security environment. In this paper, we present a design scheme of the security mechanisms concerning the sensitivity label and the mandatory access control for securely processing the multilevel information.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.10 no.9
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• pp.4487-4507
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• 2016

Recently tax authorities in the world have been adopting advanced information technology over the Internet into their processes. Websites that enable filing tax returns and paying tax electronically have been implemented in many countries. However, the tax authorities have difficulties in forcing the mandatory system because taxpayers do not feel comfortable with readily capturing their incomes by the system. This study aims to provide a guideline for successful implementation of the mandatory e-tax invoice system. First, the study foucsed on investigating whether the Korean e-tax invoice system was implemented successfully. Secondly, the study assessed actions that might contribute to its successful implementation. The analyses identify that establishing a free website for small-sized taxpayers and providing various issuing systems for diverse taxpayers are critical for its success. The results also enable the tax administrations aspiring to introduce a mandatory system to emphasize some specific actions, which have significant effects on its desired purposes. Finally, this study presents the various policy implications that previous studies have not provided.