• Journal of the Korean Society of Safety
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• v.39 no.3
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• pp.20-26
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• 2024

The Chemical Substances Control Act of South Korea mandates submission of transportation plans containing information on the transportation of hazardous chemicals, with over 600,000 submissions recorded annually. In this study, big data analysis was performed on 2,506,985 transportation plans to identify trends and assess their correlation with chemical transportation accidents. The analysis confirmed that despite NaOH accounting for 20.7% of transportation plans, HCl constitutes 40% of chemical transportation accidents, which indicates a correlation of these accidents with the chemical properties of hazardous substances rather than with the number of submitted transportation plans. Furthermore, chemical transportation accidents show a higher probability of occurrence in the 6-8 am and 6-8 pm windows, which is in agreement with higher incidence and fatality rates. The departure points of transportation plans are closely related to the characteristics of local chemical industrial complexes such as Ulsan, Yeosu, and Gunsan, whereas the arrival points are closely related to Pyeongtaek, Hwaseong, and Icheon, which are the locations of semiconductor industries. Ultimately, achievement of safety by consideration of characteristics of transported chemicals, enhancement of driver concentration during specific times, and implementation of preventive measures tailored to local government characteristics are strategies anticipated to contribute to a reduction in chemical transportation accidents.

• International conference on construction engineering and project management
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• 2024.07a
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• pp.783-790
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• 2024

As cities continue to evolve and expand, the importance of accurately modeling and simulating urban environments to predict and assess various risk scenarios has become increasingly recognized. Since city simulation can capture the intricate dynamics of urban life, the versatility of city simulation has been demonstrated in numerous case studies across diverse applications. Owing to this capacity, city simulation plays a critical role in the disaster risk management field, especially in accounting for the uncertainties in natural/man-made disasters. For example, in the event of an earthquake, having detailed information about an urban area is instrumental for evaluating stakeholder decisions and their impact on urban recovery strategies. Although numerous research efforts have been made to introduce city simulation techniques in disaster risk reduction, there is no clear guideline or comprehensive summary of their characteristics and features. Therefore, this study aims to provide a high-level overview of the latest research and advancements in urban simulation under different hazards. The study begins by examining the simulation techniques used in urban simulation, with a focus on their applicability in disaster scenarios. Subsequently, by analyzing various case studies, this research categorizes them based on their unique characteristics and key findings. The knowledge gained from this literature review will serve as a foundation for subsequent research on simulating the impacts of urban areas under various hazards.

• Asia-Pacific Journal of Business
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• v.15 no.3
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• pp.351-365
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• 2024

Purpose - The purpose of this paper is to examine the value relevance of the relative sizes of the contractual service margin (hereafter CSM) and the risk adjustment for non-financial risk (hereafter RA). Additionally, the paper examines how the relative size of the CSM impacts the relative value relevance of net assets and net income. Design/methodology/approach - This study conducted an empirical analysis utilizing the quarterly financial data and stock price information of domestically listed insures (including life and non-life insurers) from 2023 onwards. Specifically, regression analysis and parallelism tests were employed in the research. Findings - Firstly, the empirical analysis of the value relevance of CSM and RA showed that CSM has a significant positive value relevance with firm value, while RA has a significant negative value relevance with firm value. Secondly, it was found that as the CSM increases, the value relevance of net income increases, whereas the value relevance of net assets decreases. Research implications or Originality - Despite both CSM and RA being components of insurance contract liabilities, their differing impacts on firm value suggest that the capital market has a relatively clear understanding of the characteristics of CSM and RA. The finding that the value relevance of reported current earnings increases with larger CSM indicates that CSM-focused management is desirable from the perspective of enhancing firm value.

• International Journal of Computer Science & Network Security
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• v.21 no.5
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• pp.73-83
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• 2021

The information space, the main components of which are information resources, means of information interaction, and information infrastructure, is a sphere of modern social life in which information communications play a leading role. The objective process is the gradual but stable entry of the national information space into the European and world information sphere, in the context of which there is a legitimate question of its protection as one of the components of the national security of Ukraine. However, the implementation of this issue in practice immediately faces the need to respect the rights and fundamental freedoms guaranteed by international regulations and the Constitution of Ukraine, especially in the field of cybersecurity. The peculiarity of the modern economy is related to its informational nature, which affects the sharp increase in cyber incidents in the field of information security, which is widespread and threatening and affects a wide range of private, corporate, and public interests. The problem of forming an effective information security system is exacerbated by the spread of cybercrime as a leading threat to information security both in Ukraine and around the world. The purpose of this study is to analyze the state of cybersecurity and on this basis to identify new areas of the fight against cybercrime in Ukraine. Methods: the study is based on an extensive regulatory framework, which primarily consists of regulatory acts of Ukraine. The main methods were inductions and deductions, generalizations, statistical, comparative, and system-structural analysis, grouping, descriptive statistics, interstate comparisons, and graphical methods. Results. It is noted that a very important component of Ukraine's national security is the concept of "information terrorism", which includes cyberterrorism and media terrorism that will require its introduction into the law. An assessment of the state of cybersecurity in Ukraine is given. Based on the trend analysis, further growth of cybercrimes was predicted, and ABC analysis showed the existence of problems in the field of security of payment systems. Insufficient accounting of cybercrime and the absence in the current legislation of all relevant components of cybersecurity does not allow the definition of a holistic system of counteraction. Therefore, the proposed new legal norms in the field of information security take into account modern research in the field of promising areas of information technology development and the latest algorithms for creating media content.

• Weed & Turfgrass Science
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• v.3 no.4
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• pp.276-283
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• 2014

This study was conducted in order to investigate the distribution pattern of weeds on upland crop field in northern Gyeonggi-do. The weeds were summarized as 201 taxa including 42 families, 129 genera, 178 species, 1 subspecies, 21 varieties and 1 form. One hundred and thirty one species were classified to annual plants, accounting for 65.1% and 70 species were classified to perennials, accounting for the rest of 34.9%. Compositae was dominant family (21%), followed by Gramineae (12%), Polygonaceae (7%) and Brassicaceae (5%). Among the weeds appearing in the fields of northern Gyeonggi-do, the invasive weeds were classified to 62 species in18 families. The most dominant weed species in the fields were Portulaca oleracea, followed by Echinochloa crus-galli, Amaranthus lividus. Detrended correspondence analysis for investigation of occurrence pattern of weeds by crops revealed the occurrence pattern of weed species in adlay field were different from those in other crop fields. This information could be useful for establishment of weed control methods in northern Gyeonggi-do.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.6 no.1
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• pp.144-155
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• 1996

During the 1990s the workplace has grown more complex and business competition has increased world-wide. All organizations, whether for-profit or non-profit have been forced to respond to market changes. More advanced information and technology, greater product diversity, shorter product life cycles, increased quality requirements, more regulation oversight, decreasing productivity, more competitors, and increasing overhead costs have motivated organizations to focus on ways to deliver products cheaper, better, and faster. Many organizations are searching for ways to reduce costs through downsizing, reengineering business processes, implementing quality management, outsourcing, and improving cost management. Support departments that provide services internal to an organization such as human resources, legal, and environmental, safety, and health (ES&H) are often the first organization targeted for cost reduction and cost control initiatives because these functions are part of a rapidly increasing overhead cost. Recently, ES&H functions are incresingly being integrated into the business of business to contribute value to organization beyond mere compliance with ES&H regulations. The discussions and development of the ISO compatible Environmental Management Standards or Occupational Safety and Health Management Standards is another impetus to integrate ES&H function into the business of business. Thus, ES&H professional need new skills to analyze the cost of their function and communicate the value of the products and services they provide. In recent years, the need for and the importance developing cost management and business skills by ES&H professionals have been emphasized in the literature. Communicating with decision makers in terms of cost and value to the organization, and by using business language and business arguments is the first step toward effectively integrating ES&H activities into the business of business. Activity-based costing (ABC) is a cost management method that measures the cost of a product or service based on the actual use of resources by activities, and based on the actual amount of activities used to produce a product or service. ABC is recommended as a tool for managers of ES&H organizations to determine the cost of developing and providing ES&H products within a for-profit firm or non-profit agency. This paper discusses the trend of integration of ES&H functions into the mainstream of business activities within an organization. The general principles of treditional cost accounting are presented as a bases for understandging why and how ABC will provide more accurate estimates of cost. The principles and concepts of ABS are presented as a tool for determining more accurately the true cost of ES&H products and services.

• Journal of Korean society of Dental Hygiene
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• v.6 no.1
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• pp.49-61
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• 2006

This study was intended to identify the pregnant women's oral health care behaviors and the necessity of active oral care so as to use in the dental hygiene education at dental clinics as basic materials to inform the importance of oral health during pregnancy and instruct how to improve it. And to suggest a dental service direction for dental hygienists, 150 pregnant women who visited the Ostetrics and Genecology Clinics located in tl,e north part of Cholla province were surveyed with questionnaire on their oral care behaviors, from september to October in 2004. The findings were as below: 1. 43.8% of the pregnant women have ever used the dental care institutes within the recent 3 months during pregnancy period. The purpose of the visits was mostly treatment of dental caries, accounting for 40.0%. Next came the treatment of periodontal diseases, accounting for 33.8%. 2. At dental care service, 84.7% of the pregnant women informed the clinic staff of their pregnancy, 12.0% of the pregnant women were having periodical oral examination. 3. 56.7% of the pregnant women have ever inquired about oral care methods, 24.0% of the pregnant women have ever taken any oral health education, of whom 47.1% had higher schooling over graduate school, with a statistically signifiant difference. 4. 55.3% of the pregnant women made changes in their oral care practice after they got pregnant. Change of oral care practices was more obvious in those who had higher schooling background, of whom specialist women accounted 76.9%. Change of oral care practices after pregnancy was statistically significantly different to the academic background and occupation. 5. Of the changes in oral care practice after pregnancy, 51.8% of the pregnant women answered they got sensitive to change in their oral status, and 39.8% increased the frequency of tooth brushing. 6. In selecting a tooth paste after they got pregnant, 58.0% of the women didn't give any special consideration to the kind of tooth paste, while 10.7% women as low selected such tooth pastes that contain fluoride. 7. Pregnant women's route for gathering oral care information was mostly mass media and Internet which accounted for 50.7%.

• The Journal of Small Business Innovation
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• v.19 no.3
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• pp.17-42
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• 2016

Financial Accounting Standards Board (FASB) Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes: An interpretation of FASB Statement No. 109, requires firms to evaluate uncertain tax positions and disclose information on their liabilities for these positions, unrecognized tax benefits (UTBs). We analyze the FIN 48 disclosures for calendar-year-end Korean companies listed on NYSE and NASDAQ and examine the Korean firms' tax aggressiveness utilizing the UTBs. The results suggest that stock exchange and firm size do not play a role in the Korean firms' tax aggressiveness, contrary to the matched U.S. firms and that the Korean firm in the miscellaneous retail industry is more tax aggressive than the firms in the communications, depository institutions and business services. In addition, we find evidence that the Korean firms are less tax aggressive than the matched U.S. firms. We also examine the Korean firms' tax avoidance tendencies using other measures of avoidance, leading to mixed results. Finally, we examine the association between the UTBs and other measures of tax avoidance and find a significant and negative association between the UTBs and the long-run cash effective tax rate.

• Economic and Environmental Geology
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• v.39 no.5 s.180
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• pp.615-626
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• 2006

The natural resources and material life-cycle include all human activities related to resources and material extraction, transportation, processing, use, recovery and disposal. Sustainable material management (SMM) is an integrated set of policy approaches targeted on economic agents throughout the material life-cycles and designed to result in economically efficient and environmentally effective material use. The material flows of industrial mineral, ores and fossil fuels have also long been a focal area for environmental policies because of the high environmental pressures associated with extraction, processing, consumption, and final disposal of these materials. OECD work on material flow is to improve the quantitative and analytical knowledge bases about natural resource and material flows within and among countries, so as to better understand the importance of material resources in member countries' economies. In several EU Member States, material flow accounts are part of official statistics. Material flow analysis (MFA) is a valuation method which assesses the efficiency of use of materials using information from material flow accounting. Material flow analysis helps to identify waste of natural resources and other materials in the economy which would otherwise go unnoticed in conventional economic monitoring systems. Resource use and resource efficiency has emerged as a major issue for long-term sustainability and environmental policy.

• Asian Pacific Journal of Cancer Prevention
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• v.13 no.5
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• pp.1895-1899
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• 2012

Background and Aims: Liver cancer is a major health problem in low-resource countries. Approximately 55% of all liver cancer occurs in China. Hebei Province is one of the important covering nearly 6% of the population of China. The aim of this paper was to explore liver cancer mortality trends during past 30 years, and provide basic information on prevention strategies. Methods: Hebei was covered covered all the three national surveys during 1973-1975, 1990-1992, and 2004-2005 and one provincial survey during 1984-1986. Subjects included all cases dying from liver cancer in Hebei Province. Liver cancer mortality trend and geographic differences across cities and counties were analyzed. Results: There were 82,878 deaths in Hebei Province during 2004-2005 with an average mortality rate was 600.9/10,000, and an age-adjusted rate of 552.3/10,000. Those dying of cancer were 18,424 cases, accounting for 22.2% of all deaths, second only to cerebrovascular disease as a cause of death. Cancer mortality was 133.6/100,000 (age-adjusted rate was 119.2/100,000). Liver cancer ranked fourth in this survey with a mortality rate of 21.0/100,000, 28.4/100,000 in males and 13.35/10,000 in females, accounting for 15.7%, 17.1% and 13.4% of the total number of cancer deaths and in males and females, respectively. The sex ratio was 2.13. Since the 1970s, liver cancer deaths of Hebei province have been increasing slightly. The crude mortality rates in the four surveys were 11.3, 16.0, 17.4, 21.0 per 100,000, respectively, with age-adjusted rates fluctuating during the past 30 years, but the trend also being upwards. There is a tendency for the mortality rates to be higher in coastal than mountain areas, and is relative lower in the plain area, with crude mortality rates of 25.3, 22.1, and 19.1 per 100,000, respectively. There were no notable differences in cride data between urban and rural, but the age-adjusted mortality rate in rural was much higher. Conclusion: Our study indicated that the mortality of liver cancer in Hebei Province is lower than the national average level. There is a slightly increase trend, especially in some counties. Liver cancer is a major health problem and it is necessary to further promote prevention strategies in Hebei province.