• Title/Summary/Keyword: Risk Reporting

Search Result 319, Processing Time 0.024 seconds

The Comparative Analysis of the Internal Control According to Economic Changes in Korean Companies

  • Park, Cheol-Soo
    • Journal of Information Technology Applications and Management
    • /
    • v.21 no.3
    • /
    • pp.119-133
    • /
    • 2014
  • Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

A Study on the Cognitive Judgment of Pedestrian Risk Factors Using a Second-hand Mobile Phones (중고스마트폰 업사이클링을 통한 보행위험요인 인지판단 연구)

  • Chang, IlJoon;Jeong, Jongmo;Lee, Jaeduk;Ahn, Se-young
    • The Journal of the Korea Contents Association
    • /
    • v.22 no.1
    • /
    • pp.274-282
    • /
    • 2022
  • In order to secure pedestrians' right to walk, we have up-cycled second hand mobile phones to overcome limitations of the existing survey methods, analysis methods, and diagnosis to reduce pedestrian traffic accidents. Second hand mobile phones were up-cycled to produce mobile CCTVs and installed in areas where pedestrian deaths rate is high to secure image data sets for the period of more than 24 hours. It was analyzed by applying image visualization technology and clouding reporting technology, and more precise and accurate results were derived through modeling based on artificial intelligence learning and GIS-based diagnostic guidance. As a result, it was possible to analyze the risk factors and number of pedestrian safety, and even factors that were not known in the existing method could be derived. In addition, the traffic accident risk index was derived by converting data into one year to verify whether second hand mobile phone up-cycling mobile CCTV will be an objective tool for finding pedestrian risk factors. Up-cycling mobile CCTV of second hand mobile phones newly applied through research can be used as a new tool to find pedestrian risk factors, and it can be used as a service to protect the safety of the traffic vulnerable other than pedestrians.

A Systematic Review of Interventions for Workers with Cardiovascular Disease Risk Factors: Using an Ecological Model (근로자의 뇌심혈관계 질환 예방을 위한 중재 연구의 분석적 고찰: 생태학적 모델을 기반으로)

  • Hwang, Won Ju;Park, Yunhee;Kim, Jin Ah
    • Korean Journal of Occupational Health Nursing
    • /
    • v.25 no.1
    • /
    • pp.41-54
    • /
    • 2016
  • Purpose: The purposes of this study were to review the research trends and to identify developmental direction of studies on community interventions according to the ecological model for workers with cardiovascular diseases (CVD) risk factors. Methods: Electronic databases including PsycINFO, PubMed, EMBASE, CINAHL, and Cochrane Library and the reference lists of articles were searched. All articles were assessed in relation to inclusion and exclusion criteria, resulting in 29 researches being reviewed. Each review was critically appraised by two authors using a guideline of PRISMA (Preferred Reporting Items for Systematic Review and Meta-Analyses). Results: Nowadays, interventions in organizational level, integrated and web-based interventions are increasing to prevent CVD risk factors for workers. Even though the importance of psychosocial aspects to prevent CVD, the only 2 studies included psychosocial factors in the outcome variables. Also, 14% among 29 researches were based on theories. Conclusion: Psychosocial factors such as job stress, depression, and emotional labor could be CVD risk factors. Therefore, interventions including psychosocial aspects are needed to prevent workers' CVD risks more effectively. Theory-based interventions are needed to support interventions' effects and to develop the nursing science.

Possible Health Risk Over Talc (탈크노출과 건강상의 위험)

  • Park, Dong-Uk
    • Journal of Environmental Health Sciences
    • /
    • v.35 no.3
    • /
    • pp.235-238
    • /
    • 2009
  • In Korea, talc that has been widely used for a lot of consumer products as well as industrial usage until recently was found to be contaminated with asbestos. It becomes a major social issue. Critical health risk about both talc and talc contaminated with asbestos was summarized through literature review. It has been confirmed that talc can pose ovarian cancer when talc powder is used in the genital area. International Agency for Research on Cancer (IARC) already concluded that the perineal use of cosmetic talc can cause possibly carcinogenic to humane(Group 2B), although there was study reporting the lack of a consistent an established correlation between perineal dusting frequency and ovarian tissue talc concentrations and the lack of a consistent dose-response relationship with ovarian cancer risk. The association between talc exposure and ovarian cancer is as strong as in recent studies. The epidemiological studies to date provided inadequate evidence for the carcinogenicity of either inhaled or ingested talc that does not contain asbestos or asbestosiform fibers. Future studies should focus on seeking evidence in talc-exposed populations, collecting reliable information on age at initial used of body powder, exposure assessments related to talc use and dose response relationship in order to identify possible risk of talc ingested or inhaled.

Relationship between Postural Balance Training and Fall Risks for Elderly: a Systematic Review of Randomized Controlled Trials

  • Kim, Heesuk;Hwang, Sujin
    • Physical Therapy Rehabilitation Science
    • /
    • v.10 no.2
    • /
    • pp.185-196
    • /
    • 2021
  • Objective: Falling is one of main accident to facilitate the physical injuries in order adults. The purpose of the systematic review was to determine the effects of postural balance training whether the recovery of falls in elderly with normal physical function or not throughout summing the selected studies quantitatively. Design: A systematic review Methods: MEDLINE and other four databases were searched up to April 20, 2021 and randomized controlled trials (RCTs) evaluating postural balance approaches on fall risks in elderly. The researched studies excluded the double studies, titles and abstract, and finally full-reported study. The selected RCTs studies were extracted characteristics of the studies and summary of results based on PICOS-SD (population, intervention, comparison, outcomes, and setting- study design) model to synthesize the papers qualitatively. Results: The review involved 22 RCT reports with 4,847 community older adults aged 65 years or over. Nineteen of the selected RCT studies reported dual or multimodal exercises show the beneficial effect for older adults compared to one-type treatment or no intervention. All of selected showed low risk in the selection, attrition, and reporting bias. However, detection bias showed low risk at 75% records of the involved RCTs and performance bias was low risk at only three records. Conclusions: The results of the systematic review propose that a standardized therapeutic approach and the intensity are needed for improving risk of falls in older adults.

Empirical Risk Assessment in Major Graphical Design Software Systems

  • Joh, HyunChul;Lee, JooYoung
    • Journal of Multimedia Information System
    • /
    • v.8 no.4
    • /
    • pp.259-266
    • /
    • 2021
  • Security vulnerabilities have been reported in major design software systems such as Adobe Photoshop and Illustrator, which are recognized as de facto standard design tools in most of the design industries. Companies need to evaluate and manage their risk levels posed by those vulnerabilities, so that they could mitigate the potential security bridges in advance. In general, security vulnerabilities are discovered throughout their life cycles repeatedly if software systems are continually used. Hence, in this study, we empirically analyze risk levels for the three major graphical design software systems, namely Photoshop, Illustrator and GIMP with respect to a software vulnerability discovery model. The analysis reveals that the Alhazmi-Malaiya Logistic model tends to describe the vulnerability discovery patterns significantly. This indicates that the vulnerability discovery model makes it possible to predict vulnerability discovery in advance for the software systems. Also, we found that none of the examined vulnerabilities requires even a single authentication step for successful attacks, which suggests that adding an authentication process in software systems dramatically reduce the probability of exploitations. The analysis also discloses that, for all the three software systems, the predictions with evenly distributed and daily based datasets perform better than the estimations with the datasets of vulnerability reporting dates only. The observed outcome from the analysis allows software development managers to prepare proactively for a hostile environment by deploying necessary resources before the expected time of vulnerability discovery. In addition, it can periodically remind designers who use the software systems to be aware of security risk, related to their digital work environments.

Perception of Food Labeling and Purchase of Food: The Moderating Effect of Food Risk Perception (식품표시에 대한 소비자 인식과 식품 구입: 식품위해 인식의 조절효과를 중심으로)

  • Jaehye Suk;Peixuan Liu;Su-Jung Nam
    • Human Ecology Research
    • /
    • v.62 no.1
    • /
    • pp.181-196
    • /
    • 2024
  • This study examined the influence of perceptions of food risk and food labeling on the purchase of labeled food items and the intention to pay higher prices for safe food. Data were obtained from the Korea Rural Economic Institute's Consumer Behavior Survey for Food 2020. The analysis focused on the responses of 6,355 consumers, all of whom were mainly responsible for food purchases. The analysis investigated the moderating effect of food risk perception on the relationship between food labeling perception and the purchase of labeled food. Regarding the purchase of labeled food, statistically significant effects were noted for gender, educational level, perception of food labeling, and perception of food risk; however, the interaction effect of perceptions of food labeling and food risk was not statistically significant. With regard to the intention to pay higher prices for safe food, except for age, statistically significant effects were observed for gender, educational level, food expenditure, perception of food labeling, and perception of food risk; moreover, the interaction effect of perceptions of food labeling and food risk was significant. The results indicate that consumers reporting low food labeling perception and low purchase of labeled food were most vulnerable regarding food safety; therefore, it is necessary to provide such consumers with food label provision methods and specified education programs.

Organic solvent exposure for the chronic kidney disease: updated systematic review with meta-analysis

  • Chaeseong Lim;Hyeoncheol Oh
    • Annals of Occupational and Environmental Medicine
    • /
    • v.35
    • /
    • pp.11.1-11.17
    • /
    • 2023
  • Background: Studies on the relationship between organic solvent exposure and chronic kidney disease (CKD) have presented inconsistent results. Definition of CKD has changed in 2012, and other cohort studies have been newly published. Therefore, this study aimed to newly confirm the relationship between organic solvent exposure and CKD through an updated meta-analysis including additional studies. Methods: This systematic review was conducted in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) guidelines. The search was conducted on January 2, 2023 using Embase and MEDLINE databases. Case-control and cohort studies on the relationship between organic solvent exposure and CKD were included. Two authors independently reviewed full-text. Results: Of 5,109 studies identified, a total of 19 studies (control studies: 14 and cohort studies: 5) were finally included in our meta-analysis. The pooled risk of CKD in the organic solvent exposed group was 2.44 (1.72-3.47). The risk of a low-level exposure group was 1.07 (0.77-1.49). The total risk of a high-level exposure group was 2.44 (1.19-5.00). The risk of glomerulonephritis was 2.69 (1.18-6.11). The risk was 1.46 (1.29-1.64) for worsening of renal function. The pooled risk was 2.41 (1.57-3.70) in case-control studies and 2.51 (1.34-4.70) in cohort studies. The risk of subgroup classified as 'good' by the Newcastle Ottawa scale score was 1.93 (1.43-2.61). Conclusions: This study confirmed that the risk of CKD was significantly increased in workers exposed to mixed organic solvents. Further research is needed to determine the exact mechanisms and thresholds. Surveillance for kidney damage in the group exposed to high levels of organic solvents should be conducted.

Suggestion for the Application of the ADR system under the Patient Safety Act (환자안전법상 ADR제도 적용을 위한 제언)

  • Mingyu, Choi
    • Journal of Arbitration Studies
    • /
    • v.32 no.4
    • /
    • pp.3-31
    • /
    • 2022
  • In the past, there has not been a law with the main purpose of preventing or preventing a risk in advance in order to protect the safety of patients in relation to medical services. It is evaluated that the enactment of the Patient Safety Act has a very important meaning in protecting patient safety as the top priority and further improving the quality of medical care. However, looking at the status of patient safety accidents reported to the Patient Safety Reporting System after the Patient Safety Act was enacted and implemented, various types of risk factors for patient safety still exist in the medical field. Meanwhile, Korea Consumer Agency and Korea Medical Dispute Mediation and Arbitration Agency, the existing domestic ADR specialized agencies, have been operating reasonable damage relief procedures such as recommendation of settlement, mediation, and arbitration according to the purpose of their establishment. Therefore, with the aimof broadening the choice of compensation system for patients, we propose the establishment and revision of ADR-related laws to apply the damage relief procedures of both institutions.