• Journal of the Korean Applied Science and Technology
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• v.37 no.4
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• pp.925-935
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• 2020

This study aims to provide guidelines for the activities of workplace health managers by identifying their excellent health promotion activities and motivations. For this, consent for the study was obtained from 21 workplace health managers who had worked at the same company for more than five years, and a semi-structured questionnaire was sent via email to collect and qualitatively analyze the data. As a result, 17 categories and three topics were drawn. The derived topics included a sense of reward and accomplishment as workplace health managers, difficulties encountered as workplace health managers, and how to solve the difficulties. The survey respondents answered that they feel a sense of reward and accomplishment when workers open their mind, change their daily life, express gratitude, and pioneer new fields. On the other hand, they feel difficulties with unpredictable health, changes in the organizational culture, secrecy of disease, and people who think their job is easy. As a way of overcoming such difficulties, the research subjects said that it is necessary to read the minds of workers, let them know by themselves, use existing programs, have the most difficult people on their side, and spread their achievements. The results of this study revealed that it is required for workplace health managers to develop professional skills and emphasize the importance of health management to the policy-makers and employees of their workplace by continuously reporting health management performance. In addition, they need to actively benchmark the success strategies of exemplary workplace health managers.

• Safety and Health at Work
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• v.4 no.3
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• pp.142-148
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• 2013

Background: To elucidate the relationship between seven occupational dermatoses (ODs) and 20 types of work in Greece. Methods: This was a prevalence epidemiologic study of certain ODs among 4,000 workers employed in 20 types of enterprise, in 104 companies, in 2006-2012, using data from company medical records, questionnaires, occupational medical, and special examinations. The ${\chi}^2$ test was applied to reveal statistically significant relationships between types of enterprises and occurrence of ODs. Results: A high percentage (39.9%) of employees included in the study population suffered from ODs. The highest prevalence rates were noted among hairdressers (of contact dermatitis: 30%), cooks (of contact dermatitis: 29.5%), bitumen workers (of acne: 23.5%), car industry workers (of mechanical injury: 15%), construction workers (of contact urticaria: 29.5%), industrial cleaning workers (of chemical burns: 13%), and farmers (of malignant tumors: 5.5%).We observed several statistical significant correlations between ODs (acute and chronic contact dermatitis, urticaria, mechanical injury, acne, burns, skin cancer) and certain types of enterprises. There was no statistically significant correlation between gender and prevalence of ODs, except for dermatoses caused by mechanical injuries afflicting mainly men [${\chi}^2(1)=13.40$, p < 0.001] and for chronic contact dermatitis [${\chi}^2(1)=5.53$, p=0.019] afflicting mainly women. Conclusion: Prevalence of ODs is high in Greece, contrary to all official reports by the Greek National Institute of Health. There is a need to introduce a nationwide voluntary surveillance system for reporting ODs and to enhance skin protection measures at work.

• Journal of Digital Convergence
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• v.15 no.2
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• pp.121-133
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• 2017

The propose of study is to examine the characteristics of companies with high possibility to form an internal control weakness using forecasting model. This study use the actual listed/unlisted companies' data from K_financial institution. The first conclusion is that discriminant model is more valid than logit model to predict internal control weak companies. A discriminant model for predicting the vulnerability of internal control has high classification accuracy and has low the Type II error that is incorrectly classifying vulnerable companies to normal companies. The second conclusion is that the characteristic of weak internal control companies have a low credit rating, low asset soundness assessment, high delinquency rates, lower operating cash flow, high debt ratios, and minus operating profit to the net sales ratio. As not only a case of listed companies but unlisted companies which did not occur in previous studies are extended in this study, research results including the forecasting model can be used as a predictive tool of financial institutions predicting companies with high potential internal control weakness to prevent asset losses.

• Korean Journal of Construction Engineering and Management
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• v.15 no.2
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• pp.104-111
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• 2014

Due to the structure of advanced installment sales of houses which is a construction industrial structure unique to Korea and the Project Financing (PF) project structure that includes construction companies' debt guarantee agreements, the changes in accounting methods resulting from the introduction of K-IFRSs are expected to act in a direction to deteriorate construction businesses' financial statements. Therefore, K-IFRSs are an important issue that can seriously affect the entire domestic construction industry and construction businesses are conceiving strategies to respond to the introduction of K-IFRSs. From this viewpoint, this study was intended to empirically analyze the effect of the introduction of K-IFRSs on construction businesses utilizing financial data applied with the K-IFRSs recently announced. In the analysis, the EDFs were calculated by business using the existing accounting standards GAAP and using K-IFRSs and the results were compared with each other. The results of the analysis indicated that most construction businesses were adversely affected by the introduction of K-IFRSs. It is also considered that businesses with relatively good financial statements under the existing accounting standards GAAP would be affected more by the introduction of K-IFRSs than other businesses. In addition, the introduction of K-IFRSs is expected to have larger effects on large construction businesses that have been providing debt guarantees for PF projects than on small or medium sized construction businesses.

• The Journal of the Korea Contents Association
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• v.19 no.10
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• pp.364-371
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• 2019

The World Health Organization (WHO) announced the 11th International Classification System (ICD-11), which classifies game addiction as a disease in 2018. Sin stocks are defined as the companies that have negative addictive properties and are taxed on social costs. If a game disorder is listed in the disease classification system in Korea, it is highly likely that Korean game companies may be considered as sin stocks that causes negative addictive properties and social costs such as the game addiction and the game addiction tax. This suggests that game companies could be newly included in the scope of sin stocks in Korea. In this study, we examine the effect of the inclusion of game companies in the scope of sin stocks on the job preferences of game companies. We found that there is a high level of opposition to the opinion of the listing sin stocks of game companies, and a high degree of addiction and gambling was suggested as the cause of the game companies being classified as sin stocks. We also found that firm value and job preference would be decrease if a game company was classified as sin stocks. The study is meaningful in that it suggests that game companies can be perceived negatively as sin stocks due to the disease code of game disorder, which has recently emerged as a social issue. Also, this study will contribute to the academia and market participants by reporting statistically the effect of the classification of sin stocks in game companies on job preferences for game companies.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.7
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• pp.578-588
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• 2019

As the service industry develops, service quality, customer satisfaction, and human resource management are considered priorities in modern management to maintain a company's growth. Therefore, understanding the strategic importance of service marketing is an essential task for modern companies. This study examined the relationship between the internal service quality of employees in the organization and customer orientation through organizational effectiveness. In the case of an airline, a service can be defined as an interaction between an external customer and an internal customer service provider. This interaction significantly affects the behavior and attitude of the employees. Based on the results, empowerment has a significant influence on the internal service quality, but it has no significant effect on customer orientation. As the relationship between department and employees improved, the more confident staff showed an improved ability to perform their work. Therefore, it is important that the organizational structure and the reporting system are as concise and clear as possible to allow employees to accurately recognize the authorities and responsibilities assigned to them and have autonomy and discretion in the framework.

• The Korean Journal of Nuclear Medicine Technology
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• v.26 no.1
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• pp.15-26
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• 2022

Purpose Recently, in the process of examining the self-disposal of radioactive waste by the Korea Institute of Nuclear Safety, it is difficult to reach the final approval process for self-disposal. In connection with this, we intend to increase the processing efficiency of self-disposal and strengthen safety by analyzing cases of recent supplementary matters. Materials and Methods From 2018 to 2021, we compare and review a supplementary requests that preparing the procedures and plans for the self-disposal of radioactive waste by 20 institutions. In this regard, based on the provisions of the Atomic Energy Safety Act, we derive a detailed proposals for the self-disposal of radioactive waste by arranging the review processing period calculation and supplementary requests that occurred during the review process. Results The representative supplementary requests of the Korea Institute of Nuclear Safety are the calculation of the storage period by type and nuclide of radioactive waste, the contents of the packaging container, the RASIS reporting method, the planned storage method for self-disposal, confirmation of the final disposal company, and the storage period of the waste filter Calculation, radioactive labeling, etc. And it is emphasized as important. Conclusion The expected effects of the guidelines reflecting the latest supplements include reduction of the time required for document preparation and increase of work processing efficiency, improvement of storage efficiency in the radioactive waste storage room, and economic cost reduction. If the radioactive waste self-disposal guideline presented in this study is applied to the field, it is thought that it will be helpful in improving the work efficiency of those who are experiencing difficulties.

• The Korean Journal of Nuclear Medicine Technology
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• v.16 no.2
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• pp.149-155
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• 2012

Purpose : Serum insulin levels are useful indicator which of reflecting the function of insulin secretion in pancreatic ${\beta}$ cell and diagnosis of diabetes, differentiating the cause of impaired glucose tolerance. Insulin measurement kits have shown some differences in many ways such as test methods as well as quality control. The purpose of this study was to evaluate the diagnostic performance of seven manufacturing companies commercial kits. Materials and Methods : The values of insulin measured by three manufacturing companies (Biosource, Siemens, TFB) with 59 samples in August 2009 were compared with those measured by four manufacturing companies (Immunotech, Izotope, BNIBT, Cisbio) with 68 samples in December 2011. We evaluated precision, recovery rate, dilution test and correlation of serum insulin measurement using seven manufacturing company kits. Statistical program SPSS 12.0 was used for the verification of results. Results : The coefficients variation of the precision on all seven different kits were showed within 5.0%. Recovery rate of Biosource, Siemens, TFB kits on three different levels showed 94.2~103.7%, 99.0~104.6%, 99.7~107.6% respectively. Immunotech, Izotope, BNIBT, Cisbio were 93.5~99.1%, 91.4~99.1%, 99.2~131.0%, 84.8~102.3% respectively. There was strong correlation between the measurement of insulin by Biosource kit and that by two commercial kits, Siemens (R2=0.96), TFB (R2=0.99). There was good correlation between the measurement of insulin by TFB kit and that by three commercial kits, Immunotech (R2=0.97), Izotope (R2=0.96), Cisbio (R2=0.97). In the dilution test performed with more than 200 ${\mu}IU/ml$ high concentration samples, samples with diabetes correctly was measured in all seven manufacturing kits. However, as measured with insulinoma samples TFB, Siemens, Izotope, Cisbio kits were correctly measured, but Biosource and Immunotech kits were measured 47.4 ${\mu}IU/ml$, 72.3 ${\mu}IU/ml$, respectively. Conclusion : Serum Insulin radioimmunoassay kits were showed excellent precision, correlation and good recovery rate. However, some kits were not measured correctly in the high concentration insulin values. when selecting a kit should be considered many factors that cost effectiveness, compatible for automation equipment, high performance kit, the environment for each laboratory such as reaction time and reporting time.

• Management & Information Systems Review
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• v.36 no.3
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• pp.151-165
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• 2017

This study investigates the effect of revenue recognition by percentage of completion method on financial analysts' earnings forecasting information in order industry. Specifically, we examines how the analysts' earnings forecast errors and biases differ according to whether or not to report the unbilled revenue account balance and the level of unbilled revenue account balance. The sample consists of 453 firm-years listed in Korea Stock Exchange during the period from 2010 to 2014 since the information on unbilled revenue accounts can be obtained after the adoption of K-IFRS. The results are as follows. First, we find that the firms with unbilled revenue account balances have lower analysts' earnings forecast accuracy than the firms who do not report unbilled revue account balances. In addition, we find that the accuracy of analysts' earnings forecasts decreases as the amount of unbilled revenue increases. Unbilled revenue account balances occur when the revenue recognition of the contractor is faster than the client. There is a possibility that managerial discretionary judgment and estimation may intervene when the contractor calculates the progress rate. The difference between the actual progress of the construction and the progress recognized by the company lowers the predictive value of financial statements. Our results suggest that the analysts' earnings forecasts may be more difficult for the firms that report unbilled revenue balances as applying the revenue recognition method based on the progress criteria. Second, we find that the firms reporting unbilled revenue account balances tend to have higher the optimistic biases in analysts' earnings forecast than the firms who do not report unbilled revenue account balances. And we find that the analysts' earnings forecast biases are increases as the amount of unbilled revenue increases. This study suggests an effort to reduce the arbitrary adjustment and estimation in the measurement of the progress as well as the introduction of the progress measurement method which can reflect the actual progress. Investors are encouraged to invest and analyze the characteristics of the order-based industry accounting standards. In addition, the results of this study empower the accounting transparency enhancement plan for order industry proposed by the policy authorities.

• Korean Security Journal
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• no.28
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• pp.103-130
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• 2011

This study is the research of enterprise security for raising the profitability and stability of Korean companies in global business environment and strategic cooperation of business. As the scientific technology gets complicated as day goes by and new competitors appear regardless the border in the modern business environment, the situation happens frequently which the huge company hands over their market to the new one armed with the innovative thinking overnight. To survive such new environment, the answer is the change of paradigm regarding business management method at the new point of view. With the low level of security risk management of Korean companies which stick to old habit, the security management which helps the companies secure profits is not affordable. The global village where the population of 7 billions live in 21st century is facing up to the rapid ecological adaptation. The rapid change of climatic environment creates the hundreds of thousands of sufferers in a moment, and we have been watching the millions of livestock are buried alive due to new contagious disease everyday. Such change encourages the humans in global village to change the basic way of living. The business ecosystem which is the basic root for economic life cannot be an exception. To survive the business environment of 21st century, the security risk management at management level is required and the reporting line of companies should be established newly for raising business competing power through security risk management. The companies should bear in mind that they can be disappeared into our old memories overnight if they are not sensitive to the changing environment. Out of new risks for the modern companies, the field especially Korean companies are dealing easily is the security risk. Not like past, the security risk which's size is much more massive and its propagation velocity is very fast is the one of important business risks which the management should take care. Out of security risks which influence on the modern companies significantly, the brand of companies, protection of their reputation, continuity of production and operation and keeping customer's trust are prior to the others. This study offered the suggestion regarding enterprise security and the strategic cooperation of business to deal with such security risk effectively.