• Journal of the Korea Convergence Society
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• v.10 no.6
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• pp.203-218
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• 2019

Using the sample of 104 mutual savings banks inspected by the Financial Supervisory Service (FSS) on June 2011, this study examines if mutual savings banks manage BIS capital adequacy ratio using allowance for bad debts through comparison of BIS capital adequacy ratio before and after the 2011 when mutual savings banks experienced a large-scale restructuring by financial supervisory authorities. We find that mutual savings banks mainly use the allowance for bad debts to manage BIS capital adequacy ratio. It also shows that mutual savings banks with a business suspension order by FSS manage BIS capital adequacy ratio more than the others. Lastly, we find that Non Big4 auditors as well as Big 4 auditors don't effectively audit the use of the allowance for bad debts for mutual savings banks to manage their BIS capital adequacy ratio.

• Korean Journal of Veterinary Service
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• v.34 no.4
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• pp.441-448
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• 2011

According to the Korean government policy of expanding HACCP system application to food chain from farm to meat market, the importance of HACCP assessment to keep balance among the certified HACCP plants is urged. The objective of this study is to recommend more effective HACCP assessment methods. We reviewed major foreign countries HACCP implementation policy focused on the audit system, and compared with the Korean HACCP assessment system. We found that the checklist guidelines of prerequisite program were not enough for precise evaluation and many of the items were not directly related to the risk occurrences. And current rating grade for each items and judgments were inadequate to induce non-compliances and corrections for better HACCP implementation. We suggest revision points as follows; (1) checklists should be revised and reorganized according to the possibility of risk occurrences, (2) all the items should be supported by detailed guidelines for more objective inspection, (3) non-compliances identified must be reconfirmed after correction, (4) the items for HACCP plan should be divided into an accreditation inspection and a regular inspection, (5) rating grade 'high', 'medium', 'low', 'failure' was better for indicating non-compliances.

• Journal of Korean Public Health Nursing
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• v.32 no.2
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• pp.304-318
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• 2018

Purpose: This study examined the characteristic of the Injury Severity Score (ISS) of Korean geriatric patients with a traumatic injury in a nationally representative sample to determine the optimal cutoff of ISS of mortality according to age. Methods: The subjects were 3,018 non-elderly patients and 1,584 elderly patients with an ISS and Korean Triage and Acuity Scale (KTAS) in 2016 from the data of the Health Insurance Review and Assessment Service. The traumatic characteristics of the elderly and non-elderly were compared by stratifying the ISS. Receiver Operating Characteristic (ROC) curve analysis was used to find the optimal cutoff of ISS of mortality according to age. Results: The elderly were more prone to severe trauma than the non-elderly were. The distribution of KTAS grades was lower, even though the severity of ISS was as high as that of the non-elderly. The optimal cutoff score of the ISS for mortality in the ROC curve was lower in elderly over 65 years than in the other age group. Conclusion: The elderly are more prone to severe trauma and death than non-elderly, even though their ISS is low. Therefore, a strategy to prevent elderly from experiencing serious trauma and managing their geriatric trauma actively is needed.

• Journal of the Korea Society of Computer and Information
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• v.11 no.4 s.42
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• pp.155-164
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• 2006

VoIP technology is Eight New Services among Ubiquitous-IT839 strategies. This paper tested wiretapping or VoIP service in connected a soft phone and LAN and WAN sections, Internet telephones and a device. IP PBX, a banner operator network to have been connected to VoIP Internet network. As a result of having experimented on wiretapping of VoIP networks, Vulnerability was found. and a wiretapping by attacks of a hacker was succeeded in a terminal and proxy and attachment points of a VoIP network like a hub to follow a CVE list. Currently applied a security plan of an each wiretapping section in viewpoints of 6 security function of Access Control. Confidentiality, Authentication. Availability, Integrity. Non-repudiation in VoIP networks named to 070. Prevented wiretapping of contents by the results, the AES encryption that executed wiretapping experiment about a packet after application of a security plan. Prevented wiretapping, and kept security and audit log. and were able to accomplish VoIP information protection to network monitoring and audit log by an access interception and qualification and message hash functions and use of an incoming refusal.

• Anxiety and mood
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• v.9 no.2
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• pp.121-127
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• 2013

Objective : Several studies have reported the association between posttraumatic stress disorder (PTSD) and hypertension (HTN). The aim of this study was to evaluate the impact of PTSD symptoms on blood pressure. Methods : Korean veterans of the Vietnam War with (n=62) or without PTSD (n=87) participated in this study. The clinician administered PTSD scale (CAPS) and alcohol use disorder identification test (AUDIT) were applied. Blood pressure, pulse rate, risk factors of HTN and demographic data of the subjects were collected. Effects of potential explanatory variables on HTN were analyzed with logistic regression. Results : Diastolic blood pressure was significantly higher in PTSD group (p=0.015). However, PTSD subjects showed significantly lower pulse rate than non-PTSD subjects (p=0.004). Logistic regression analysis showed that avoidance symptom might be a predictor for hypertension (OR=1.065, p=0.030). Conclusion : These results suggest that PTSD, especially avoidance symptom, might be a risk factor on HTN in the elderly with PTSD. Further studies are needed to evaluate the change of blood pressure according to the clinical improvement of PTSD.

• Proceedings of the KIEE Conference
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• 2007.10c
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• pp.172-174
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• 2007

An electronic watt-hour meter with high-precision measurement technology can provide many valuable metering data of a real-time system measurements, such as per-phase voltage, ampere, active power, reactive power, apparent power, power factor, and system frequency. Also many of accumulated metering data such as active energy, reactive energy, apparent energy, and load profile can be gettable from an electronic watt-hour meter[1]. This paper presents an approach of the small-sized AMR (Automatic Meter Reading) that provides customers with a very valuable electrical service. This AMR service transmits lots of a valuable metering data by using ZigBee communication module, so that users resided in their premises can use the information to audit a power quality and improve their electrical conditions by using the PQ monitoring device equipped with ZigBee receiver. This PQ monitoring device shows metering data on LCD and transmits to the PC through an internal network. Also, the device can keep the valuable meter data into a built-in non-volatile memory. The final goal of this paper is to better understand the power quality of electrical systems and offer the power qualify information for the convenience of all power consumers.

• KIPS Transactions on Software and Data Engineering
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• v.9 no.11
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• pp.329-331
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• 2020

Edutech is a compound word of education and technology, and is an educational paradigm in the era of the 4th industrial revolution. This refers to next-generation education using information and communication technology (ICT) such as big data, artificial intelligence (AI), robots, and virtual reality (VR) of the 4th industrial revolution. e-Learning is being used as an online lecture for education in ICT, but edutech is attracting attention along with e-learning as the feeding of non-face-to-face education has rapidly increased due to COVID-19. Therefore, this paper summarizes the reviewed papers on the blockchain-based badge service platform, simulation-based collaborative e-Learning system, video English dictionary, and blockchain-based access control audit system.

• Fashion & Textile Research Journal
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• v.24 no.2
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• pp.206-216
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• 2022

This study sought to examine the sustainability criteria found in the global sourcing practices of global fashion retailers. Sustainable supply chain management, with a particular focus on the sustainability criteria of global sourcing, was analyzed. This qualitative study was based on a focus group interview and corporate social responsibility (CSR) annual reports. Eight master categories, 18 middle categories, and 37 bottom categories were extracted. The key categories and their middle categories were as follows: (1) Social compliance (working conditions, employment, safety); (2) Environment concerns (environmental pollution management, eco-friendly production, supply chain environment); (3) Energy efficiency (energy saving program, store environment); (4) Consumer protection (restricted substances management, consumer product safety improvement); (5) Management system (code of conduct, triangle audit system); (6) Community social activities (local community service, voluntary activities, charitable activities); (7) External stakeholder engagement (media & non-governmental organization management, maintenance of relationship with local authority); (8) Brand protection (respect for companies' intellectual property). The findings of this study offer academically significant insights into the sustainability criteria that can be encountered by companies under diverse global sourcing scenarios, revealing that global sourcing by fashion retailers is not merely a means of reducing costs, but a way of generating new jobs and making a social contribution to developing countries. The study's findings also have practical significance, offering guidelines for general CSR activities in the global sourcing process.

• Journal of Society of Preventive Korean Medicine
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• v.28 no.1
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• pp.31-42
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• 2024

Objective : In order to understand the changes in domestic approval regulations applicable to traditional Korean medical device companies, this article will explain the major amendments 「Regulation on Medical Device Approval Report Review, etc.」 from 2005 to the present on a year-by-year basis, and provide a counter plan to the recent changes in approval regulations. Methods : We analysed the changes in approval regulatory amendments related to the traditional Korean medical devices from 2005 to the present. Results : The Ministry of Food and Drug Safety is continuously improving medical device approval regulations to ensure the global competitiveness of domestic medical devices and contribute to the improvement of public health. Recent major approval regulatory amendments include the establishment of a review system for software medical devices and digital therapeutics, the recognition of real world evidence materials, the introduction of a biological evaluation of medical devices within a risk management process and a medical device approval licence renewal system. Conclusions : It is expected that the range of medical devices available to Korean medicine doctors will continue to expand in the future through the provision of non-face-to-face medical services and the development of advanced and new medical devices, as well as wearable medical devices and digital therapeutics. In order to increase the market entry potential of traditional Korean medical devices that incorporate advanced technologies such as digital technology and AI-based diagnosis and prediction technology, it is urgent that the government provide significant support to traditional Korean medical device companies to improve approval regulatory compliance.

• Journal of Distribution Science
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• v.12 no.8
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• pp.113-121
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• 2014

Purpose - Recently, the number of corporations that practice environmental and social responsibility, besides engaging in traditional profit-seeking activities, has been growing steadily, as interest in Corporate Social Responsibility (CSR) is increasing. Recent research on CSR practices has identified the relationship between CSR activities and corporate value as one of the main issues in this respect. Considering that donations constitute a large proportion of a company's charitable activities, we considered the extent of donation expenses as a charitable activity in order to mitigate sample selection bias. Specifically, we analyzed the impact of donation expenses on firm value, while investigating if this impact varied in response to the level of corporate governance of firms. Research design, data, and methodology - We used non-financial firms listed on the Korean Stock Exchange, having their fiscal year end in December, and the sample period was 2006-2013. For the dependent variable, Tobin's q was used as the corporate value, and for the independent variable, donations were measured as the donation-expense-to-sales ratio. Corporate governance scores, as rated by the Korea Corporate Governance Service, were used to measure corporate governance levels because they consider the overall aspects of governance, including ownership structure, the board of directors, and the audit mechanism of individual companies. To examine the impact of donations on a company in relation to the level of corporate governance, we estimated regression models using the interaction terms of the governance dummy and donation variables. Then, we further estimated the regression models of two sub-samples that were classified according to the level of corporate governance. Similar to previous studies, the study uses variables that affect firm value, such as R&D expenditure, advertising expenses, EBITDA, debt-to-equity ratio, sales growth, company age, and company size as control variables. Results - The empirical results show that firm value significantly increased in response to an increase in donation expenses. Upon including the interaction terms of governance level dummy variables and donations, the coefficients of the interaction terms show significant positive values, while those of donation variables show significant negative values. In the strong governance sub-sample, the relationship between the donation expenses and corporate value was statistically positive (+) and significant. However, in the weak governance sub-sample, the relationship between the donation expenses and corporate value was statistically insignificant and negative (-). Conclusions - The empirical results suggest that donation expenses are significantly linked to an enhanced corporate value if firms have a good corporate governance structure. However, if the corporate governance structure is weak, the same relationship is not necessarily observed. The results of this study show that if a firm has high corporate governance, CSR practices enhance the company's reputation such that it has a positive (+) relationship with corporate value. If a firm has weak corporate governance, on the other hand, CSR practices are recognized as an agency cost and do not increase corporate value.