• Journal of Preventive Medicine and Public Health
• /
• 제57권1호
• /
• pp.28-36
• /
• 2024

Objectives: This study investigated the impact of socioeconomic factors and sexual orientation-related attributes on the rates of coronavirus disease 2019 (COVID-19) vaccination and infection among men who have sex with men (MSM). Methods: A web-based survey, supported by the National Research Foundation of Korea, was conducted among paying members of the leading online portal for the lesbian, gay, bisexual, transgender, or queer and questioning (LGBTQ+) community in Korea. The study participants were MSM living in Korea (n=942). COVID-19 vaccination and infection were considered dependent variables, while sexual orientation-related characteristics and adherence to non-pharmacological intervention (NPI) practices served as primary independent variables. To ensure analytical precision, nested logistic regression analyses were employed. These were further refined by dividing respondents into 4 categories based on sexual orientation and disclosure (or "coming-out") status. Results: Among MSM, no definitive association was found between COVID-19 vaccination status and factors such as socioeconomic or sexual orientation-related attributes (with the latter including human immunodeficiency virus [HIV] status, sexual orientation, and disclosure experience). However, key determinants influencing COVID-19 infection were identified. Notably, people living with HIV (PLWH) exhibited a statistically significant predisposition towards COVID-19 infection. Furthermore, greater adherence to NPI practices among MSM corresponded to a lower likelihood of COVID-19 infection. Conclusions: This study underscores the high susceptibility to COVID-19 among PLWH within the LGBTQ+ community relative to their healthy MSM counterparts. Consequently, it is crucial to advocate for tailored preventive strategies, including robust NPIs, to protect these at-risk groups. Such measures are essential in reducing the disparities that may emerge in a post-COVID-19 environment.

• 벤처창업연구
• /
• 제12권6호
• /
• pp.49-63
• /
• 2017

본 연구는 중소기업이 M&A를 할 때 중소기업의 집단적 특성이 합병의 공시효과와 합병 이후 장기영업성과에 미치는 영향을 분석하고자 2000년부터 2012년까지 우리 나라의 인수합병 사건 중 코스닥시장에서 중소기업법 제2조와 동법 시행령 제3조의 규정을 적용하여 선정한 중소기업의 사례 717개 사건을 표본으로 사건연구 및 영업현금흐름수익률을 영업성과변수로 하는 다중회귀분석을 실시하였다. 그 결과 첫째, 합병공시효과에 미치는 영향에 있어서는 기존의 한국자본시장을 대상으로 한 선행연구와 동일하게 중소기업 인수합병 사건에서도 규모효과가 존재함을 확인하였으나 다각화효과, 상장효과, 국제간인수합병효과는 확인하지 못하였다. 그리고 일반적 기업을 대상으로 한 선행연구 결과와는 다르게, 중소기업은 인수합병의 공시효과에 있어서 과거의 생산효율성이 높아 과거의 영업성과가 높은 기업들이 더 높은 초과수익률을 올리고 있음을 확인하였다. 둘째, 인수합병의 집단적 특성에 따른 영업성과에 미치는 영향은 비관련합병이 장기영업성과에 긍정적인 영향을 미친다는 기존의 선행연구와는 다르게, 평균적인 상장기업에 비해 열위의 시장경쟁력을 가지고 있는 중소기업의 특성상 동종기업과 관련합병을 할 때 생산의 효율성을 극대화하여 장기 영업성과에 긍정적인 영향을 미치고 있음을 확인하였다. 이러한 본 연구는 대기업의 산유물로만 여겨져 왔던 인수합병의 사례를 중소기업에 적용하여 인수합병의 공시효과와 집단적 특성에 따른 장기 영업성과에 미치는 영향을 살펴봄으로써 중소기업 인수합병 사건 연구에 새로운 시각을 제공하였다는 데에 큰 의미를 가지고 있다.

• 유통과학연구
• /
• 제11권3호
• /
• pp.49-62
• /
• 2013

Purpose - The purpose of this paper is has been to identify the information disclosed by Internet website companies listed in Tehran Stock Exchange. Research design, data, methodology - The list was prepared includes 84 attributes for financial information in two parts and 36 non-financial information attributes and with 48 attributes of listed companies in Tehran Stock Exchange. Results - The results show that Internet reporting in Iran has improved compared to previous research. However, the level of financial disclosure and accounting firms with the most important research in this area is weak and these companies are more willing to disclose non-financial information to disclose their financial information. In Iran has been little research on Internet financial reporting. Conclusions - Although this study has been to the best possible information is available on the website of each company covered and fully evaluated but May have some unwanted data hidden from view has been fulfilled and is missing. The attribute relating to support of other languages, in this study, only the presence or absence of links (other languages) and information disclosed is limited to languages have not been studied other than Persian.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권2호
• /
• pp.387-399
• /
• 2021

This study mainly aims to examine the effect of intangible assets on the value relevance of the Gulf Cooperation Council (GCC)-listed non-financial firms. This study tested three types of models by using a large sample of non-financial firms listed in GCC countries as emerging markets from 2008 to 2016. The types of models are accounting information (earnings per share and book value of share) without intangible assets model, intangible assets model, and accounting information (earnings per share and book value of share) with intangible assets model. Ordinary least square (OLS) shows mixed results as intangible assets improve the value relevance of accounting information positively in UAE and negatively in Kuwait but not in other countries. The study documents a robust positive relationship between intangible assets and earnings quality in terms of value relevance in KSA and Qatar. The findings provide implications for policymakers, investors, and managers. The results suggest that intangible assets can improve the value relevance in emerging markets, such as GCC, as the need to organize the requirements of information disclosures on intangible assets and provide great transparency and additional disclosure of information about intangible assets and their components.

• 성인간호학회지
• /
• 제22권5호
• /
• pp.488-498
• /
• 2010

Purpose: The purpose of this study was to explore clinical nurse's reported conflict experience toward end-of-life medical decision making. Methods: Data were collected by in-depth interviews with eight nurses from three different wards of university hospital in D city of Korea. Conventional qualitative analysis was used to analyze the data. Results: Results were three major themes and twelve categories from the analysis. The three major themes were prioritization of treatment, non-disclosure of diagnosis, and hierarchical and power relations. Conclusion: The results of this study suggest that shared decision making in end of life among patient, family members, physician, and nurse may contribute to improve end-of-life care performance as well as dignified dying of patient in end of life.

• 한국건축시공학회:학술대회논문집
• /
• 한국건축시공학회 2015년도 추계 학술논문 발표대회
• /
• pp.70-71
• /
• 2015

Construction period is longer than the non-disclosure in civil construction of apartment house. And this process is intensive at the beginning and end of construction. Because this project management expertise is required. Nevertheless, subsidiary work(Working avoid a tendency of advanced technician, Frequent turnover and employment contracts, etc.) management attention of construction is at a lower level. Because of, there are the bad factors(trial and error, finish degradation, etc.). Therefore, this study analyzed Hindrance Factor of quality control on apartment complex construction work and presented importance of civil construction engineer's role. Also, forms of civil construction engineer, Performance experience and technical Strength of apartment complex construction was investigated for the construction. To this end, It analyzes the relationship between forms of civil construction engineer, Performance experience and technical Strength of apartment complex construction and Construction of evaluation as required by Construction Technology Management Act.

• Journal of Computing Science and Engineering
• /
• 제7권3호
• /
• pp.177-186
• /
• 2013

We briefly review the problem of statistical disclosure control under differential privacy model, which entails a formal and ad omnia privacy guarantee separating the utility of the database and the risk due to individual participation. It has born fruitful results over the past ten years, both in theoretical connections to other fields and in practical applications to real-life datasets. Promises of differential privacy help to relieve concerns of privacy loss, which hinder the release of community-valuable data. This paper covers main ideas behind differential privacy, its interactive versus non-interactive settings, perturbation mechanisms, and typical applications found in recent research.

• 한국산업정보학회:학술대회논문집
• /
• 한국산업정보학회 2008년도 추계 공동 국제학술대회
• /
• pp.445-448
• /
• 2008

The key establishment between nodes is one of the most important issues to secure the communication in wireless sensor networks. Some researcher used the probabilistic key sharing scheme with a pre-shared key pool to reduce the number of keys and the key disclosure possibility. However, there is a potential possibility that some nodes do not have a common share in the key pool. The purpose of this paper is to devise a peer to peer key sharing protocol (PPKP) based on Quorum system and Diffie-Hellman key exchange scheme (DHS). The PPKP establishes a session key by creating a shared key using the DHS and then scrambles it based on Quorum system to secure that. The protocol reduces the number of necessary keys than the previous schemes and could solve the non-common key sharing possibility problem in the probabilistic schemes.

• KSII Transactions on Internet and Information Systems (TIIS)
• /
• 제13권9호
• /
• pp.4771-4787
• /
• 2019

Aimed at the disclosure risk of mobile terminal user's location privacy in location-based services, a location-privacy protection scheme based on similar trajectory substitution is proposed. On the basis of the anonymized identities of users and candidates who request LBS, this scheme adopts trajectory similarity function to select the candidate whose trajectory is the most similar to user's at certain time intervals, then the selected candidate substitutes user to send LBS request, so as to protect user's privacy like identity, query and trajectory. Security analyses prove that this scheme is able to guarantee such security features as anonymity, non-forgeability, resistance to continuous query tracing attack and wiretapping attack. And the results of simulation experiment demonstrate that this scheme remarkably improve the optimal candidate' trajectory similarity and selection efficiency.

• 한국산학기술학회논문지
• /
• 제21권1호
• /
• pp.417-425
• /
• 2020

본 논문에서는 손해보험회사의 특별계정 의존도가 기업가치와 어떠한 관련성을 가지는지에 대하여 연구하였다. 심태섭 외(2015)에서도 언급하고 있듯이 보험회사의 특별계정은 일반계정과 다른 속성을 가진 계약으로 구성되어 있으므로, 보험회사의 특별계정 의존도에 따라 기업가치가 달라질 가능성이 있다. 이에 본 논문에서는 2011년도부터 2018년도까지 국내 상장 손해보험회사의 분기별 재무제표 자료와 주가자료를 이용하여 특별계정 의존도가 기업가치에 대해 갖는 관계를 분석하였다. 분석결과, 손해보험회사의 특별계정 의존도를 나타내는 변수는 손해보험회사의 기업가치에 대하여 유의적인 음(-)의 관련성을 가지는 것으로 나타났다. 이러한 연구결과는 손해보험회사의 특별계정 의존도가 높고 낮음에 따라 총괄계정 순자산과 순이익이 동일한 상황에서 해당 손해보험회사의 기업가치는 달라질 수 있음을 시사한다고 할 수 있다. 본 연구는 기업가치 극대화 관점에서 특별계정의 운용에 대한 경영적 시사점을 제공함과 아울러 특별계정의 운용성과를 보다 직접적으로 확인할 수 있는 공시제도가 필요할 것임을 시사한다.