• 융합경영연구
• /
• 제4권3호
• /
• pp.12-24
• /
• 2016

Fraudulent financial reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen to project a rosy picture of the Satyam to investors, employees and analysts, Mr. Raju (CEO and Chairman) fudged the account books so that it appeared to be a far bigger enterprise, with high profits and fast growth rate, than it actually was. The Satyam fraud has shattered the dreams of different categories of investors, shocked the government and regulators alike, and led to questioning of the accounting practices of statutory auditors and corporate governance norms in India. This is an exploratory study based on secondary sources of information. An attempt has been made to provide an explanation for various intriguing questions about Satyam scam. After thorough investigations by the CBI and SEBI, they have unveiled the methodology by which Satyam fraud was engineered. Finally, we recommend "Fraudulent reporting practices should be considered as a serious crime, and accounting bodies, courts and other regulatory authorities in India need to adopt very strict punitive measures to stop such unethical practices."

• 경영정보학연구
• /
• 제11권2호
• /
• pp.169-182
• /
• 2009

통신산업은 가계 및 국가경제에의 영향, 자연발생적인 독과점적 산업구조 등을 이유로 규제대상으로 분류된다. 따라서 기간통신사(CATV포함)는 외부보고 목적의 재무회계 및 내부관리 목적의 관리/원가회계 보고 외에도 규제를 위한 보고를 수행한다. 통신기업은 이러한 재무, 관리, 규제회계를 위한 시스템을 기존의 legacy(과금시스템, 고객지원시스템, 망운영시스템 등)와 원활하게 통합함으로써 업무효율을 달성하고 경쟁력 제고를 위한 운영, 전략적 의사결정정보의 토대를 마련할 수 있다. 본 연구는 통신기업의 ERP 도입사례를 원가모듈을 중심으로 살펴봄으로써 원활한 통합시스템 구축을 위한 이론적, 실무적 지침을 제시한다. 특히 원가모듈을 중심으로 분석함으로써 ERP의 기본적 효익인 원가절감을 위한 구축방법론 및 통신산업의 특정인 네트워크원가계산 및 절감을 위한 시스템개발에 유효한 시사점을 도출하였다.

• Asian Journal of Business Environment
• /
• 제7권2호
• /
• pp.5-16
• /
• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

• 한국임상약학회지
• /
• 제33권2호
• /
• pp.122-127
• /
• 2023

Background: This study was aimed to identify the safety signals of metoclopramide in Korea Adverse Event Reporting System (KAERS) database by proportionality analysis methods. Methods: The study was conducted using Korea Institute of Drug Safety and Risk Management-Korea Adverse Event Reporting System Database (KIDS-KD) reported from January 2013 to December 2017 through KAERS. Signals of metoclopramide that satisfied the data-mining indices of proportional reporting ratio (PRR), reporting odds ratio (ROR) and information component (IC) were defined. The detected signals were checked whether they included in drug labels in the Ministry of Food and Drug Safety (MFDS), U.S. Food and Drug Administration (FDA) and Micromedex^®. Results: A total number of drug AE reports associated with all drugs of data in this study was 2,665,429. Among them, the number of AE reports associated with metoclopramide was 22,583. Forty-two meaningful signals of metoclopramide were detected that satisfied with the criteria of data-mining indicies. Especially neurological signals including extrapyramidal reactions, represented in the safety letter of regulatory agencies were identified in this study. Conclusion: Neurological signals of metoclopramide including extrapyramidal reactions were detected. It is believed that this search for signals can contribute to ensuring safety in the use of metoclopramide.

• 한국산업보건학회지
• /
• 제19권3호
• /
• pp.233-239
• /
• 2009

The regulatory recognition, regulatory approval, and observance for employer, inspector, and worker groups were investigated for the Korean measurement system in working environments. The employer, worker, and inspector showed an agreement of 90~97 % for the measurement of working environments. This survey showed that the measurement system of working environments has been settled in Korea. However, this survey showed an agreement of 81~87 % for reporting the results of working environment, involvement of worker representative, improvement of working environment, and holding presentations for working environment measurement. The employer recognized well for the measurement of working environments, involvement of worker representative, improvement of working environment, and holding presentations for working environment measurement, but the employee did not recognize well them as much as the employer did. Thus, the improvements for the recognition for involvement of worker representative, improvement of working environment, and holding presentations for working environment measurement by the employee are needed.

• Journal of Preventive Medicine and Public Health
• /
• 제44권1호
• /
• pp.14-21
• /
• 2011

Objectives: The regulatory changes in Korea during the national economic crisis 10 years ago and in the current global recession were analyzed to understand the characteristics of deregulation in labor policies. Methods: Data for this study were derived from the Korean government's official database for administrative regulations and a government document reporting deregulation. Results: A great deal of business-friendly deregulation took place during both economic crises. Occupational health and safety were the main targets of deregulation in both periods, and the regulation of employment promotion and vocational training was preserved relatively intact. The sector having to do with working conditions and the on-site welfare of workers was also deregulated greatly during the former economic crisis, but not in the current global recession. Conclusions: Among the three main areas of labor policy, occupational health and safety was most vulnerable to the deregulation in economic crisis of Korea. A probable reason for this is that the impact of deregulation on the health and safety of workers would not be immediately disclosed after the policy change.

• 대한예방한의학회지
• /
• 제15권2호
• /
• pp.131-143
• /
• 2011

Objective : The aims of this study are to investigate the trend of internet journalism about the toxicity and safety of the herbal medicine, and to suggest the regulatory solution of the issue. Method : In this study, we had searched the internet news article published from 2001 to 2011 in the five major portal sites-NAVER, DAUM, Nate, Google Korean, and Yahoo Korean. The search terms were 'herbal medicine', 'adverse event', 'toxicity'. If the articles described the same event in the same form and tone, the articles were considered overlapping. The overlapped articles were excluded. The articles were categorized by the form and tone. The form categories were straight news, interpretative story, editorial, interview, and the tone categories are the positive, the negative, and the neutral. The regulations were searched about the negative issue. Result : Total 56 articles were reviewed. There were 19 positive articles, 29 negative articles, 8 neutral articles. Most negative issues have the proper regulations, but insufficient measures for the adverse event reporting system. Conclusion : The herbal medicine specified adverse event reporting system is essential.

• 대한의용생체공학회:의공학회지
• /
• 제44권5호
• /
• pp.315-323
• /
• 2023

The objective of this study is to identify the selective application targets for reporting on details of supply of class 1 and 2 medical devices as part of the improvement of the reports on details of supply of medical device system, and to analyze its effectiveness. Therapeutic materials covered by health insurance and secondhand medical devices were chosen based on the transparency of health insurance coverage and the management of medical device distribution. As a result, approximately 85% of groups can be excluded from the reporting requirements compared to reporting all items under Class 1 and 2 medical devices. This is expected to enhance the efficiency of supply reporting tasks. Additionally, the information on supply details managed by the regulatory authority can be utilized for statistical analysis and periodic monitoring, serving as fundamental data for the development of medical device-related policies and research in the field of medical devices.

• 자원ㆍ환경경제연구
• /
• 제17권4호
• /
• pp.775-812
• /
• 2008

본 연구는 양도성개별할당량(individual transferable quota:ITQ)제도하에서 어획량 보고 시스템과 관련된 뉴질랜드의 독특한(unique) 어획량균형제도(Catch Balancing Regime)인 추정가치(deemed value) 시스템의 시행전략에 관한 한 이론적 모델을 제시한다. 본 논문에서 제시된 시행전략모델은 현시원칙(revelation principle)과 유인합치성(incentive compatibility)이론에 근거한 이론적 실증 분석에 기초한다. 분석 결과, 뉴질랜드에서 시행되고 있는 추정가치 시스템은 ITQ 제도하에서 지금껏 규제의 사각지대로 여겨졌던 부수어획(bycatch)과 불법투기(discarding), 그리고 남획(overfishing)과 같은 난제들을 통제 조정할 수 있는 가치 있는 제도적 메커니즘을 가지고 있는 것으로 나타났다. 다시 말해, 분석된 추정가치 시스템에 의한 어획량균형제도의 시행은 우선, 쿼타 보유자들의 어획보고에 대한 규제순응(regulatory compliance)을 향상시키고, 둘째, 어업의 감시 감독(surveillance monitoring)에 대한 비용을 안정화시키며, 셋째, 어자원의 지속적 효율적 관리에 대한 긍정적 유인을 제공한다.

• 한국임상수의학회지
• /
• 제35권1호
• /
• pp.1-6
• /
• 2018

This study reviewed the regulatory safety management system for prevention of side effects of veterinary medical devices in Korea based on data obtained through analyses of those medical devices. In order to ensure the safety of medical devices, Ministry of Food and Drug Safety has established the management system include licensing, test inspection (134 designated clinical trial agencies) and post management. In addition, it was introduce the good manufacture practice (GMP) certification system and device tracking requirements. In contrast, it is necessary to establish regulations for side effects report and awareness on veterinary medical devices in Korea. The center for veterinary medicine of FDA in the United States has been operated side effects reporting system of veterinary medical devices from user, manufactures and distributor. Due to increase the use of various kinds of veterinary medical devices for animals, it should be required to improve regulation related to the licensing procedures, GMP system, and the side effects reporting system in our country.