• 한국산업보건학회지
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• 제31권2호
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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.

• 대한전자공학회논문지
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• 제27권3호
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• pp.131-136
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• 1990

본 논문에서 게이트레벨 회로의 논리 최적화를 위한 논리적 redundancy조사를 가속화하는 새로운 방법을 제안한다. 게이트레벨 회로의 redundancy 조사문제는 테스트패턴 생성문제와 마찬가지로 유한상태 탐색문제로서, 그 실행시간이 탐색의 크기에 의존한다. 본 논문에서는 효율적인 탐색을 위해, '동적 head line'과 'mandatory 할당' 방법을 제안한다. 동적 head line은 redundancy조사과정에서 동적으로 변경되어, 탐색에서의 backtracking 수를 감소기키며, mandatory 할당은 불필요한 할당을 피할 수 있어 탐색의 크기를 줄인다. 특히 이들 방법은 기존의 테스트패턴 생성문제에서 사용한 방법과는 달리, 회로 최적화에 따른 회로의 변경에 영향을 받지 않고 사용된다. 또한, 이들 방법을 기존의 redundancy 조사시스템에 실현하여, 그 유효성을 보인다.

• 품질경영학회지
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• 제41권2호
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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.

• 한국태양에너지학회 논문집
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• 제33권6호
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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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• 제8권9호
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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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• 제33권4호
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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.

• 한국융합학회논문지
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• 제12권6호
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• pp.139-150
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• 2021

현재 국내 신재생에너지 보급 정책은 RPS(Renewable Portfolio Standard; 공급의무화제도)이다. 대용량 발전사업자는 신재생 의무공급량을 직접 생산하거나 REC(Renewable Energy Certificates; 공급인증서) 구매를 통해서 확보한다. 정부는 신재생 에너지원의 경제적, 사회적 가치를 평가하여 각 에너지원에 가중치를 매기는 REC 가중치를 여러 차례 개정했으며 의무공급 비율도 점차 증가하도록 개정했다. 본 연구는 정부의 정책이 관련 산업에 미치는 영향을 확인하는 데 도움이 된다. 태양광발전에 관한 REC 가중치 개정과 신재생 의무공급량이 태양광 설비량에 미치는 영향을 분석하기 위해 태양광 설비량을 종속변수로 시계열 분석과 의무공급량에 대한 회귀분석을 수행하였다. 결과적으로 REC 가중치 개정과 의무공급량 증가는 태양광 설비량 증가에 유의미한 영향을 미친다는 것을 확인하였다.

• 대한기관식도과학회지
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• 제13권2호
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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.

• 한국정보처리학회논문지
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• 제5권4호
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• pp.967-974
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• 1998

대부분의 침입차단시스템의 접근통제 기능은 전통적인 임의적 접근통제 기법을 적용하여 외부로 부터의 침입을 방지하고 있다. 이러한 전통적인 임의적 접근통제 기법은 다중등급의 네트워크에서 데이터의 중요도에 따라 정보 흐름을 안전하게 통제할 수 없다. 그러므로 다중등급 보안환경에서 활용될 침입차단시스템을 강제적 접근통제 기능을 제공하여야 한다. 본 논문에서는 다중등급 정보를 처리하기 위해 보안 레이블과 강제적 접근통제에 대한 보안 메커니즘 설계방법을 제시한다.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제10권9호
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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.