• The Journal of Information Systems
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• v.18 no.4
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• pp.41-57
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• 2009

Although financial information is a great influence upon determining of the group which use them, detection of management fraud and earning manipulation is a difficult task using normal audit procedures and corporate credit evaluation processes, due to the shortage of knowledge concerning the characteristics of management fraud, and the limitation of time and cost. These limitations suggest the need of systemic process for !he effective risk of earning manipulation for credit evaluators, external auditors, financial analysts, and regulators. Moot researches on management fraud have examined how various characteristics of the company's management features affect the occurrence of corporate fraud. This study examines financial characteristics of companies engaged in fraudulent financial reporting and suggests a model and system for detecting GAAP violations to improve reliability of accounting information and transparency of their management. Since the detection of management fraud has limited proven theory, this study used the detecting method of outlier(upper, and lower bound) financial ratio, as a real-field application. The strength of outlier detecting method is its use of easiness and understandability. In the suggested model, 14 variables of the 7 useful variable categories among the 76 financial ratio variables are examined through the distribution analysis as possible indicators of fraudulent financial statements accounts. The developed model from these variables show a 80.82% of hit ratio for the holdout sample. This model was developed as a financial outlier detecting system for a financial institution. External auditors, financial analysts, regulators, and other users of financial statements might use this model to pre-screen potential earnings manipulators in the credit evaluation system. Especially, this model will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings and to improve the quality of financial statements.

• The Journal of the Convergence on Culture Technology
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• v.6 no.4
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• pp.739-745
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• 2020

Makgeolli is a liquor that represents Korea and is made by mixing yeast and water with starch. Physicochemical Characteristics and Antioxidant activities of rice, nuruk, water and Fermentation time different to Makgeolli. Alcohol content was 6.76~14.56%, Reducing sugar content 1.17~1.68g/L and M5~M6 samples was higher 1.68g/L~2.43g/L. M1~M9 samples pH 3.56±0.02 and total acid 0.45~0.83%. Makgeolli total phenol content was average 966.38mg/L and ABTS 0.77mM. The Antioxidant activity measurements of FRAP and ABTS showed a similar correlation with the total phenol content. Makgeolli showed a high correlation cofficient of r GAE / PRequiv=0.8582 and r GAE / TEAC=0.9769. We intend to make rice, yeast, brewing water, fermentation period, etc. different conditions of makgeolli and analyze the status of fermentation progress and use it as basic data of quality indicators of the fermented rice wine process.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.20 no.43
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• pp.175-195
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• 1997

The learning curve has an important effect the growth of corporation. But, in Korea, the study and inference on the learning rate of each industry are unprepared, and so, Korean industires have difficult in productivity and cost. At this point, this study infers the learning rate of the oil industries and investigates the productivity and growth of them. In conclusion, this study presents the direction of the oil industries' development. With the intention of this objects, this study seizes the status which is concerned the total quantity, the operating rate, the plant capacity, the indicators concerning productivity, the investment of R & D and the scales, and then, infers and verifies the relevancy in connection with the learning rate. In the oil industry, the average rate of learning is 65.96% from 1982 to 1994 which the total quantity and the average operation time are used to infer the rate. To observe the low rate within a same period of time, this study takes the consequences that the learning rate is almost indentical with them each year. This steady state is caused by a difference between the employee and the decision maker about the acquirement and assimiliated of technology. When the high-quality technologies posses the environment to applicate in the scene of labor with them, this technology applies to the productivities. As the learning rate increases, the productivity has more effectiveness. The result of analysis about the effectiveness of the learning rate follows that the R & D unfoldes to exist and does not contribute to the growth of the oil industry. To analyze the variables of the growth, such as the learning rate, the investement of R & D, the operating rate and the gross value added to property, plant and equipment, the model is established and examined. The business strategy in the oil industry must be developed to achive the internal growth as well as the external.

• Journal of the Korean Society for Precision Engineering
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• v.29 no.3
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• pp.289-294
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• 2012

There are several indicators to represent characteristics of chemical mechanical planarization (CMP) such as material removal rate (MRR), surface quality and removal uniformity on a wafer surface. Especially, the removal uniformity on the wafer edge is one of the most important issues since it gives a significant impact on the yield of chip production on a wafer. Non-uniform removal rate at the wafer edge (edge effect) is mainly induced by a non-uniform pressure from nonuniform pad curvature during CMP process, resulting in edge exclusion which means the region that cannot be made to a chip. For this reason, authors tried to minimize the edge exclusion by using an edge profile control (EPC) ring. The EPC ring is equipped on the polishing head with the wafer to protect a wafer from the edge effect. Experimental results showed that the EPC ring could dramatically minimize the edge exclusion of the wafer. This study shows a possibility to improve the yield of chip production without special design changes of the CMP equipment.

• Korean Journal of Construction Engineering and Management
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• v.9 no.4
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• pp.120-130
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• 2008

In construction industry, project performance should be evaluated in terms of project value objectives, i.e., cost, time, quality, safety, and environment. However, there have been few, if any, systematic approaches in assessing comprehensive performance level which encompasses the whole spectrum of project value objectives. It is non trivial to establish the standardized performance metric system due to the project individualities. This study provides a new approach in assessing the wide variety of project performance types by collecting the real industry project data. In addition, the proposed system has been validated through industry survey on project practitioners. It is concluded that the developed quantitative project performance measurement system would be effectively useful in indicating the level of current status of a particular project and furthermore, to provide a meaningful strategy for the future project in a more sustainable way.

• The Journal of Internal Korean Medicine
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• v.41 no.3
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• pp.362-413
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• 2020

Objectives: The purpose of this research is to examine the recent clinical research trends on the efficiency of traditional herb medicine (THM) on gastroesophageal reflux disease (GERD), and to provide clinical evidence of herbal medicine, Banhasasin-tang or Banxiexin decoction by using a systemic review and meta-analysis of randomized trials (RCTs). Methods: In this study, randomized controlled trials (RCTs) were included that verified effects of traditional herbal medicine (THM), including a Banxia-xiexin-tang decoction, as a treatment for GERD. A study of the literature in Chinese and Korean databases was performed for papers published from January 1, 2010, to January 1, 2020. The selected literature was assessed by Cochrane's risk of bias (RoB). Results: A total of 90 RCTs met the inclusion criteria. Except for four RCT studies, all studies identified the effect of a Banxia-xiexin-tang decoction in the treatment of GERD. The effectiveness of treatment was significantly higher in the intervention group than in the control group, as shown through various evaluation indicators, including the reflux disease diagnostic questionnaire (RDQ). Adverse effects were reported in 22 articles (24.44%). Conclusions: Treatment with Banhasasin-tang, or a Banxia-xiexin-tang decoction, was found to be effective in treating GERD. However, due to the low quality of available studies, the significance of this conclusion is somewhat limited. This study could serve as a foundation for further clinical studies on the development of diagnosis and treatment methods for GERD based on Korean medicine.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.2
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• pp.299-307
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• 2019

This study aims to explore the theoretical concepts of inclusive development in relation to the spatial context, assessment the disparities in the social and economic development of the regions of Kazakhstan and substantiate the main mechanisms for overcoming them. In this research, authors propose the methodological tools for presenting a standard form of evaluation of social and economic development in the regions of Kazakhstan. In this study used methods, which based on measuring disproportions between the levels of economic and social development of the regions, as well as disproportions between the republican and regional levels. According to the author's methodological approach, complex and integral indexes have calculated over the period 2012-2017 for a number of indicators adapted to the conditions of Kazakhstan. The calculated indexes proposed to use as instruments for measuring the level of the social and economic development. In addition, according the obtained indexes and the results of their ranking can be the basis for the development of regional programs and management decisions. This will improve the targeted support of the population in backward regions in order to ensure inclusive development and improve the quality of life of the population.

• The Journal of Sustainable Design and Educational Environment Research
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• v.18 no.3
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• pp.16-27
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• 2019

Based on basic studies on the current status index of BF certification application for school facilities according to the BF certification implementation, this study sought to improve the direction of the different BF certification evaluation indexes for school facilities by investigating and analyzing the status of BF Reservation Certification for elementary schools. A comparative analysis of the status and evaluation indexes of 30 elementary schools in the Gyeongsang region that included indicators of external and internal facilities, sanitary facilities, guidance facilities, and other facilities indicated that school facilities are insufficient to discriminate based on criteria and thus need to be updated for accurate grading. For school facilities that are open for anyone to use, quality improvement should be induced by improving standards and adjusting points for items that earn middle and lower grades.

• Health Policy and Management
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• v.29 no.3
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• pp.277-287
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• 2019

Background: Diabetes is known as one of the most important ambulatory care sensitive conditions. This study purposed to assess the status of continuity of care (COC) and diabetes-related avoidable hospitalizations (DRAHs) of a group of middle- and old-aged patients and to observe the relationship of the two elements by the two age groups. Methods: This study utilized the National Health Insurance Service's National Sample Cohort data and the subjects are diabetes patients of 45 and over, classified into two groups of 'middle-aged'(45-64 years) and 'old-aged'(${\geq}65years$) patients. The dependent variable was DRAHs, which was defined in accordance with the definition of the Organization for Economic Cooperation and Development "Health Care Quality Indicators" project. COC, as an independent variable, is measured by the COC index in this study. Two-part model (multi-variate and multi-level analyses) was utilized. Results: Factors associated with the status and the number of DRAHs differed by each age group. Meanwhile, the two-part model showed that higher COC was associated with a lower risk of preventable hospitalizations in both middle- and old-aged groups. Conclusion: Study findings can provide health policy insights and implications in order to strengthen the primary care system for further improvement of diabetes management, especially for middle- and old-aged groups.

• Journal of Soil and Groundwater Environment
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• v.25 no.2_spc
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• pp.1-15
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• 2020

Monitoring and assessing terminal electron accepting processes (TEAPs) are one of the most important steps to remediate contaminated sites via various in-situ techniques. TEAPs are a part of the microbial respiration reactions. Microorganisms gain energy from these reactions and reduces pollutants. Monitoring TEAPs enables us to predict degradability of contaminants and degradation rates. In many countries, TEAPs have been used for characterization of field sites and management of groundwater wells. For instance, US Environmental Protection Agency (EPA) provided strategies for groundwater quality and well management by applying TEAPs monitoring. Denmark has also constructed TEAPs map of local unit area to develop effective groundwater managing system, particularly to predict and assess nitrogen contamination. In case of Korea, although detailed soil survey and groundwater contamination assessment have been employed, site investigation guidelines using TEAPs have not been established yet. To better define TEAPs in subsurface environments, multiple indicators including ion concentrations, isotope compositions and contaminant degradation byproducts must be assessed. Furthermore, dissolved hydrogen concentrations are regarded as significant evidence of TEAPs occurring in subsurface environment. This review study introduces optimal sampling techniques of groundwater and dissolved hydrogen, and further discuss how to assess TEAPs in contaminated subsurface environments according to several contamination scenarios.