• KSII Transactions on Internet and Information Systems (TIIS)
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• 제12권2호
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• pp.747-763
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• 2018

Information Technology (IT) plays an increasingly important role for small and medium-sized enterprises. It has become fundamental for these companies to protect information and IT assets in relation to risks and threats that have grown in recent years. This study aims to understand the importance and structure of an information security policy, using a quantitative study that intends to identify the most important and least relevant elements of an information security policy document. The findings of this study reveal that the top three most important elements in the structure of a security policy are the asset management, security risk management and define the scope of the policy. On the other side, the three least relevant elements include the executive summary, contacts and manual inspection. Additionally, the study reveals that the importance given to each element of the security policy is slightly changed according to the sectors of activity. The elements that show the greatest variability are the review process, executive summary and penalties. On the other side, the purpose of the policy and the asset management present a stable importance for all sectors of activity.

• Journal of Information Technology Applications and Management
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• 제16권3호
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• pp.59-71
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• 2009

Hazard analysis identifies probability to hazard occurrence and its potential impact on business processes operated in organizations. This paper illustrates a quantitative approach of hazard analysis of information systems by measuring the degree of hazard to information systems using probabilistic risk analysis and activity based costing technique. Specifically the research model projects probability of occurrence by PRA and economic loss by ABC under each identified hazard. To verify the model, each computerized subsystem which is called a business process and hazards occurred on information systems are gathered through one private organization. The loss impact of a hazard occurrence is produced by multiplying probability by the economic loss.

• Tuberculosis and Respiratory Diseases
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• 제86권2호
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• pp.102-110
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• 2023

Coronavirus disease 2019 (COVID-19) has become a major health burden worldwide, with over 600 million confirmed cases and 6 million deaths by 15 December 2022. Although the acute phase of COVID-19 management has been established, the long-term clinical course and complications due to the relatively short outbreak is yet to be assessed. The current COVID-19 pandemic is causing significant morbidity and mortality around the world. Interestingly, epidemiological studies have shown that fatality rates vary considerably across different countries, and men and elderly patients are at higher risk of developing severe diseases. There is increasing evidence that COVID-19 infection causes neurological deficits in a substantial proportion to patients suffering from acute respiratory distress syndrome. Furthermore, lack of physical activity and smoking are associated with severe acute respiratory syndrome coronavirus-2 (SARS-CoV-2) susceptibility. We should therefore explore why lack of physical activity, smoking, etc causing a population more susceptible to SARS-CoV-2 infection, and mechanism involved. Thus, in this review article, we summarize epidemiological evidence related to risk factors and lifestyle that affect COVID-19 severity and the mechanism involved. These risk factors or lifestyle interventions include smoking, cardiovascular health, obesity, exercise, environmental pollution, psychosocial social stress, and diet.

• Journal of East Asia Management
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• 제4권1호
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• pp.23-51
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• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• 한국안전학회지
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• 제27권4호
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• pp.62-67
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• 2012

Risk Assessment, a basis of health and safety management system, is an calamity prevention activity which regularly measure the level of a risk to passively improve potential hazard. A problem, the assessment not being improved to be applied to the construction work site where requires diversity and complexity, causes the assessment to be inefficient to bring quality results. A study on the investigates and compares the surveyed degree of recognitions of workers who works in companies executing the risk assessment By the investigation and comparison, it is expected to bring the better solution for early and efficient application for those companies which are not taking the risk assessment.

• 한국인터넷방송통신학회논문지
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• 제21권1호
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• pp.79-86
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• 2021

빅데이터 프로젝트의 성공 확률을 높이기 위해서는 복잡한 원인들로부터 근본적인 위험의 원인을 분석하여 최적의 대응 방안을 수립할 수 있는 계량화된 기법이 요구된다. 이를 위해 본 연구에서는 SNA 분석을 통해 위험 요인과 관계를 측정하고, 이를 기반으로 위험에 대응할 수 있는 방법을 제시한다. 즉, 사전 연구에서 제시된 빅데이터 프로젝트의 위험 그룹 간 상관관계 분석 결과를 활용하여 종속성 네트워크(dependency network) matrix를 도출하고 이를 통해 SNA 분석을 수행한다. 종속성 네트워크 matrix를 도출하기 위하여 위험 노드 간의 상관관계로부터 부분 상관을 구하고, 상관 영향과 상관 종속성을 계산함으로써 노드별 활동 종속성을 도출하고 이를 통해 위험 요인 노드 간의 인과 관계와 연관관계에 있는 모든 노드간의 영향정도를 모두 산출한다. 위험 요인 간 SNA통해 도출된 위험 요인 간 네트워크로부터 위험에 대한 근본 원인을 인지함으로써 보다 최적화되고 효율저인 위험 관리가 가능하다. 본 연구는 위험관리 대응과 관련하여 SNA 분석 기법을 적용한 최초의 연구로 본 연구결과는 IT프로젝트의 위험관리와 관련하여 주요 위험에 대한 위험 관리 순서를 최적화할 수 있을 뿐만 아니라, 위험 통제를 위한 새로운 위험분석 기법을 제시하였다는데 큰 의의가 있다.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2006년도 하계종합학술대회
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• pp.951-952
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• 2006

Railway signaling systems are so vital to ensure the safe operation of railroad and the assurance and demonstration of the safety is so important. The safety management process shall consist of a number of phases and activities, which are linked to form the safety life-cycle. The basic processes of safety management and safety activity throughout the lifecycle are 'risk analysis' and 'hazard control'. The safety managements and activities for the two kinds of aspects are implemented throughout the whole steps of system lifecycle. The risk analyses and hazard controls like those are needed, these activities have to be carried out through the whole of system lifecycle.

• Journal of Ecology and Environment
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• 제45권4호
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• pp.237-254
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• 2021

Background: Some of the introduced alien species introduced settle, multiply, and spread to become invasive alien species (IAS) that threaten biodiversity. To prevent this, Korea and other countries legally designate and manage alien species that pose a risk to the environment. Moreover, 2160 alien species have been introduced in South Korea, of which 1826 animals and 334 plants are designated. The inflow of IAS can have negative effects such as ecosystem disturbance, habitat destruction, economic damage, and health damage to humans. To prevent damage caused by the inflow of IAS in advance, species that could potentially pose a risk to the environment if introduced in South Korea were designated as alert alien species (AAS). Results: The designation criteria were in accordance with the "Act on the Conservation and Use of Biological Diversity" and the "Regulations on the Ecological Risk Assessment of AAS and IAS" by the National Institute of Ecology. The analysis result of risk and damage cases indicated that mammals affect predation, competition, human economic activity, virus infection, and parasite infection. Birds have been demonstrated to affect predation, competition, human economic activity, and health. It was indicated that plants intrude on the ecosystem by competing with native species with their high-population density and capacity to multiply and cause allergic inducement. Interestingly, 300 species, including 25 mammals, 7 birds, 84 fishes, 28 amphibians, 22 reptiles, 1 insect, 32 spiders, 1 mollusk, 1 arthropod, and 99 plants, are included in the list of AAS. Conclusions: AAS designation plays a role in preventing the reduction of biodiversity by IAS in South Korea and preserving native species. Moreover, it is determined to provide considerable economic benefits by preventing socio-economic losses and ecological damage.

• 동의생리병리학회지
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• 제27권6호
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• pp.847-852
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• 2013

The aim of this study was to investigate the difference of electrodermal activity between the hypertensive and non-hypertensive subjects. A total 161 subjects who visited a hospital for health check ups from August 2011 through November 2011 and from September 2012 through November 2012 were included in this study. We divided the subjects into two groups by blood pressure, hypertension group(81 patients) and non-hypertension group(180 subject). Then we compared electrodermal activity between two groups by using the autonomic bioelectric response device model CP-6000A. The data was analyzed by independent t-test and logistic regression. In this study, there was a significant difference in electrodermal activity(the mean absolute value of positive, negative pulse conductivity) between hypertensive and normotensive group in t-test and electrodermal activity showed the significant influence on the prevalence risk of hypertension with age, body mass index and dyslipidema in binominal logistic regression. In conclusion, hypertensive patients had high level of electrodermal activity compared with normotensive subjects and this finding suggests that electrodermal activity which is explained excess tendency in Korean traditional medicine could be used for diagnosis in hypertension patients at Korean traditional medical clinic.

• Journal of East Asia Management
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• 제3권1호
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• pp.25-40
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• 2022

This study investigates the effect of labor union and its power on information opacity. Given that the information opacity ultimately leads to the stock price crash, this study examines the relationship between labor unions and future stock price crash risk. Further, by assuming a strike by labor union as the actual power of the unionization in firms, whether labor union's power subrogated by the activity (i.e., a strike) makes a significant difference in the likelihood of future stock price crash between unionized firms is also examined. The work place survey data provided by Korea Labor Institute is used to test the hypotheses. The data is for the periods of 2004 - 2012 on firms listed on Korea Stock Exchange and KOSDAQ. The results show that while labor unionization has a positive impact on future stock price crash risk, on which labor union's power has a negative impact. This means that the existence of labor union itself might facilitate firm's information to be opaque by tolerating manager opportunism, while its power mitigates the managerial opportunism, which leads to lower future stock price crash risk. This study adds to the literature on the role of labor unions as nonfinancial stakeholders and its power in accounting environment, and also on the determinants of stock price crash. It is also valuable to examine the unions' role in terms of the economic consequences of both presence and power of the labor unions.