• The Journal of Asian Finance, Economics and Business
• /
• 제8권5호
• /
• pp.231-239
• /
• 2021

The purpose of this study is to analyze the effect of risk efficiency, financial decisions, and financial performance on firm value due to advances in financial reporting technology. This research was conducted on all banking sub-sector companies listed on the Indonesian capital market during a period of eight years, namely 2012-2019 which were selected using the purposive sampling method. The advancement of financial reporting technology is measured by two indicators based on the Internet financial reporting approach. Risk efficiency is measured using three indicators with a risk proxy relative efficiency approach using value at risk. Financial decisions are measured by two indicators that represent funding decisions and investment decisions. Financial performance is measured by two indicators with the profitability approach, and firm value is measured by two indicators based on the investor perception approach. The data analysis technique in this study used multivariate analysis with SEM-PLS. The empirical findings of this study are the advances in financial reporting technology, financial decisions, and risk-based efficiency value have a significant effect on firm value, while financial performance does not have a significant effect on firm value. Banking companies reduce risk to achieve efficiency and result in lower profits.

• 한국IT서비스학회지
• /
• 제4권1호
• /
• pp.129-139
• /
• 2005

This paper proposes a framework of Operational Risk-based Business Continuity System(ORBCS), and develops protection system for operational risk through operational risk assessment and loss distribution approach based on risk management guideline announced in the basel II. In order to find out financial operational risk, business processes of domestic bank are assorted by seven event factors and eight business activities so that we can construct the system. After we find out KRI(Key Risk Indicator) index, tasks and risks, we calculated risk possibility and expected cost by analyzing quantitative data, questionnaire and qualitative approach for AHP model from the past events. Furthermore, we can assume unexpected cost loss by using loss distribution approach presented in the basel II. Each bank can also assume expected loss distributions of operational risk by seven event factors and eight business activities. In this research, we choose loss distribution approach so that we can calculate operational risk. In order to explain number of case happened, we choose poisson distribution, log-normal distribution for loss cost, and estimate model for Monte-Carlo simulation. Through this process which is measured by operational risk. of ABC bank, we find out that loss distribution approach explains closer unexpected cost directly compared than internal measurement approach, and makes less unexpected cost loss.

• Asia pacific journal of information systems
• /
• 제15권2호
• /
• pp.65-96
• /
• 2005

It is generally believed that, compared to traditional commerce, Electronic Commerce(EC) is more difficult to gain and sustain customers. One of the major reasons that customers do not use EC is lack of trust. Previous researches on the EC user's trust suggested that risk is an antecedent of trust and the concept of trust is highly related to risk. This study proposed a combined model in which includes the factors based on generic information security risk analysis methodology and trust factors in EC. The objectives of this study are follows; first, investigating the relationship between trust and risk that are antecedent factors of purchase intention, and second, examining the validity of information security risk analysis approach in EC environment. Based on the survey results of 143 MBA students statistical analysis showed that factors like threats and controls were significantly related to risk, but assets did not have statistically significant relationship with risk. Controls and knowledge of EC had meaningful effect on user's trust. This study found that risk analysis methodology which is generally used at organizational level is practically useful at user level on EC environment. In conclusion, the results of this study would be applied to generic situation of information security for analyzing and managing the risk. Besides, this study emphasized that EC vendors need to pay more attention to the information security risk to gain customer's trust.

• Asian Pacific Journal of Cancer Prevention
• /
• 제15권23호
• /
• pp.10539-10542
• /
• 2015

A method to predict the risk of lung cancer is proposed, based on two feature selection algorithms: Fisher and ReliefF, and BP Neural Networks. An appropriate quantity of risk factors was chosen for lung cancer risk prediction. The process featured two steps, firstly choosing the risk factors by combining two feature selection algorithms, then providing the predictive value by neural network. Based on the method framework, an algorithm LCRP (lung cancer risk prediction) is presented, to reduce the amount of risk factors collected in practical applications. The proposed method is suitable for health monitoring and self-testing. Experiments showed it can actually provide satisfactory accuracy under low dimensions of risk factors.

• 대한안전경영과학회지
• /
• 제16권3호
• /
• pp.145-154
• /
• 2014

Performance based design(PBD) is the method to make a fire safety design against them after predicting the factors of fire risk in a building. Therefore, predicting fire risk in a building is very important process in PBD. For predicting fire risk of a building, an engineer of PBD must consider various factors such as ignition location, ignition point, ignition source, first ignited item, second ignited item, flash over, the state of door and fire suppression system. But, it is difficult to trust fire safety capacity of the design because the process in Korea' PBD is unprofessional and unreasonable. This paper had surveyed some cases of PBD that had been made in Korea to find the problems of the process to predict fire risk. And it have proposed the improvements of process to predict fire risk of a building.

• 치위생과학회지
• /
• 제12권6호
• /
• pp.545-557
• /
• 2012

Dental caries is biofilm induced disease throughout life and is recognized significant oral health problem. This article reviewed new trends in dental caries management by risk assessment, including history, protocol/guideline, and collaborated model. Dental caries prevention and treatment according to caries management by risk assessment (CAMBRA) model is patient-centered, risk-based, evidence-based practice. Team approach is necessary and clinician need to integrate science, practice and product. Dental hygienist take a important role in implementing CAMBRA. CAMBRA model could be incorporated into clinical dental hygiene education based on dental hygiene process of care as standard of dental hygiene practice and education. Dentist and dental hygienist able to provide scientific and ethical care managing dental caries by risk assessment.

• 한국임상약학회지
• /
• 제23권2호
• /
• pp.89-96
• /
• 2013

This article aimed to introduce 'risk sharing' schemes for pharmaceuticals between drug manufacturers and healthcare payer. Published literature review was undertaken to summarize risk sharing concepts and collect information on existing scheme examples in other countries focusing on new anticancer drugs. Risk sharing schemes could be categorized into health outcomes-based and non-outcomes (financial) based ones. Outcome-based schemes could be broken down into performance-linked reimbursement and conditional coverage. Performance-linked reimbursement can be further broken into outcomes guarantee and pattern or process of care and conditional coverage included coverage with evidence development and conditional treatment continuation schemes. Non-outcome based schemes included market share and price volume at population level, and utilization caps and manufacturer funded treatment initiation at patient level. We reviewed the fifteen examples for anticancer drugs that risk sharing agreements in response to the inherent uncertainties and increased costs of eleven anticancer drugs. Of them, eight cases were coverage with evidence development schemes. The anticancer drugs except bevacizumab and cetuximab were all listed on the national health insurance formulary in Korea, with reimbursement criteria defined on the basis of approved indications and administrations. Risk sharing approach may be a useful tool to ensure values for drug expenditure, but there are a number of concerns such as high administration costs, lack of transparency and conflicts of interest, especially for performance-based health outcomes reimbursement schemes.

• 산업경영시스템학회지
• /
• 제13권21호
• /
• pp.29-41
• /
• 1990

An assessment of risk in industrial and urban environments is essential in the prevention of accident and in the analysis of situations which are hazardous to public health and safety. The risk imposed by a particular hazard increases with the likelihood of occurence of the event, the exposure and the possible consequence of that event. In a traditional approach, the calculation of a quantitative value of risk is usually based on an assignment of numerical values of each of the risk factors. Then the product of the values of likelihood, exposure and consequences called risk score is derived. However vagueness and imprecision in mathematical quantification of risk are equated with fuzziness rather than randomness. In this paper, a fuzzy set theoretic approach to risk analysis is proposed as an alternative to the techniques currently used in the area of systems safety. Then the concept of risk evaluation using linguistic representation of the likelihood, exposure and consequences is introduced. A risk assessment model using approximate reasoning technique based on fuzzy logic is presented to drive fuzzy values of risk and numerical example for risk analysis is also presented to illustrate the results.

• Nuclear Engineering and Technology
• /
• 제56권3호
• /
• pp.819-823
• /
• 2024

The main criteria used in NEI 18-04 to define SSCs as risk-significant include (1) the SSC is required to keep all LBEs within the F-C target, and (2) the total frequency with the SSC failed exceeds 1% of the limit for at least one of the three cumulative risk metrics used for evaluating the integrated plant risk. The first one is a reasonable criterion in determining the risk significant SSCs. However, the second criterion may not be adequate to serve the purpose of determining the risk significance of SSCs. In the second criterion, the cumulative risk metric values representing the integrated plant risk (less the preventive and mitigative effects of the SSC being evaluated) are compared to a risk limit that represents a very small contribution to the overall integrated plant risk, which corresponds appropriately to the contributions from individual SSCs. The easiest approach to redefine the NEI 18-04 definition of risk-significant SSCs in relation to the integrated plant risk metrics is to compare the difference, between the risk metric value calculated with the SSC failed and the risk metric value calculated with the SSC credited, with 1% of the risk limit established for the integrated plant risk metrics.

• 과학기술학연구
• /
• 제8권2호
• /
• pp.1-26
• /
• 2008

이 글은 과학기술의 발전에도 불구하고 더 위험해졌다는 현대사회의 딜레마를 출발점으로 삼아 STS적 관점의 위험 인식론의 가능성을 검토한다. 근대적 이원론에 근거한 전통적 위험 인식론은 위험의 객관성과 위험의 맥락성 어느 한 쪽만을 주목한 채 위험사회와 과학기술의 관계는 소홀히 다루는 경향이 있다. STS적 관점은 이와 같은 근대적 이원론을 넘어서서 통합적 위험 인식에 대한 새로운 요구에 기반한다. 이 관점은 객관적 위험(자연)과 맥락적 위험(사회)의 "다리 놓기"를 넘어서서 "공동생산"으로 나아가고 있는데, 그 중심에는 새로운 하이브리드의 출현과 이질적 네트워크의 복잡화가 자리잡고 있다. 이런 특징을 포괄할 수 있는 개념으로 기술권(technosphere)을 제시한 후, 개념의 잠재성을 평가한다.