• Title/Summary/Keyword: audit service

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A Study on the Responses to the Change of Health and Medical Finance and Sustainability of the Influencing Foreigners (외국인 유입에 따른 보건의료재정 변화 및 지속가능성 제고를 위한 대응방안 연구)

  • Jung, YongJu
    • Korea Journal of Hospital Management
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    • v.25 no.4
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    • pp.38-47
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    • 2020
  • Purposes: The problem in the recent immigration policy and social policy changes for foreigners is that the preliminary analysis or research on the actual impact of the influx of foreigners has not been done enough in Korea yet.. This study is to examine the impact of the Korean health insurance finances on the influx of foreigners. Approach: This study analyzed the health insurance statistics for foreigners and overseas Koreans of the Health Insurance Corporation from 2013 to 2017. The data is the "Status of Health Insurance Premiums for Nationals, Foreigners, and Overseas Koreans from 2013 to 2017" submitted by the National Health Insurance Service to the Health and Welfare Committee during the 2018 National Audit Period. Findings: To summarize the analysis, first, the proportion of foreigners was only 1% of all subscribers (1.7% at work, 1.9% in regions) until 2017. Second, employees at work have a lower pay-to-pay ratio, and local subscribers have a higher pay-to-pay rate, regardless of nationality. Third, as immigrants are mostly concentrated in younger ages, they are healthy and use of hospitals is relatively low. Fourth, in terms of gender distribution, there are many women of childbearing age due to marriage immigration among foreign local subscribers, and more men use hospitals than workers who have a high proportion of males due to childbirth. In conclusion, the impact of immigration on health insurance finances is not large, and has a positive effect on finances. Practical Implications: If we simply consider the financial aspect, encouraging foreigners to subscribe to health insurance has a positive effect on finances. In particular, the more foreign workers are enrolled, the greater the financial gain. In particular, increasing the employment of foreign women through language education, vocational training, and employment support will help finance health insurance. One of the reasons foreign subscribers have a positive impact on health insurance finance is the low medical utilization rate. It can be said that young and healthy foreigners use fewer hospitals and clinics, but another aspect means that foreigners have difficulty using health insurance for various reasons. Therefore, various supports must be accompanied so that foreign subscribers can use medical services when necessary.

Sustainability Criteria Identified in the Global Sourcing Practices of Global Fashion Retailers (글로벌 패션 기업의 해외 소싱 프로세스에서 나타난 지속 가능성 기준)

  • Lee, Ji Yeon
    • Fashion & Textile Research Journal
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    • v.24 no.2
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    • pp.206-216
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    • 2022
  • This study sought to examine the sustainability criteria found in the global sourcing practices of global fashion retailers. Sustainable supply chain management, with a particular focus on the sustainability criteria of global sourcing, was analyzed. This qualitative study was based on a focus group interview and corporate social responsibility (CSR) annual reports. Eight master categories, 18 middle categories, and 37 bottom categories were extracted. The key categories and their middle categories were as follows: (1) Social compliance (working conditions, employment, safety); (2) Environment concerns (environmental pollution management, eco-friendly production, supply chain environment); (3) Energy efficiency (energy saving program, store environment); (4) Consumer protection (restricted substances management, consumer product safety improvement); (5) Management system (code of conduct, triangle audit system); (6) Community social activities (local community service, voluntary activities, charitable activities); (7) External stakeholder engagement (media & non-governmental organization management, maintenance of relationship with local authority); (8) Brand protection (respect for companies' intellectual property). The findings of this study offer academically significant insights into the sustainability criteria that can be encountered by companies under diverse global sourcing scenarios, revealing that global sourcing by fashion retailers is not merely a means of reducing costs, but a way of generating new jobs and making a social contribution to developing countries. The study's findings also have practical significance, offering guidelines for general CSR activities in the global sourcing process.

The Effect of Tax Investigation Probability on Accounting Transparency in KOSDAQ (코스닥 상장 기업의 세무조사 가능성이 회계투명성에 미치는 영향)

  • Lee, Su-Ji;Ahn, Mi-Gang
    • Asia-Pacific Journal of Business
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    • v.12 no.2
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    • pp.115-129
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    • 2021
  • Purpose - This study aimed to clarify the effects of tax investigation probability on accounting transparency in KOSDAQ firms by using financial statement. In particular, it was analyzed whether the characteristics of a firm's listed market have a discriminatory effect on the relationship between the tax investigation selection rate (or detection rate) and earnings management. Design/methodology/approach - This paper examines analyzed the effect of tax investigation of the National Tax Service on the earnings management. The sample includes 9,603 firms listed on KOSPI and KOSDAQ from 2011 to 2018, all of which are manufacturing firms. This study conducted correlation and multiple regression analyses to verify the relationship between tax investigation probability and earnings management. The possibility of a tax investigation is the selection rate and the detection rate, and the profit adjustment was estimated at discretionary amount. Findings - As a result of empirical analysis, both firms listed on KOSPI and KOSDAQ markets showed that the higher the tax investigation rates, the more significant the possibility of reducing the earnings management of discretionary accruals. Additionally it was found that in KOSDAQ markets firms, the tax investigation detection rates had a signigicant nagative effect on discretionary accruals. Research implications or Originality - It can be interpreted that firms with a high rates of receiving a tax investigation decrease earnings management consideration of expenses such as additional tax amount due to the tax audit or a decline in corporate image.

A Study on ISMS-P Controls for Hyper Scale Cloud (하이퍼 스케일 클라우드에 적합한 정보보호 및 개인정보보호 관리체계 인증 통제항목 연구)

  • Yong-Nyuo Shin
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.23 no.3
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    • pp.19-26
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    • 2023
  • Critical information infrastructure designations for cloud service providers continue to spread around the world as energy, financial services, health, telecommunications, and transportation sectors move to the cloud. In addition, in the case of Ukraine, the removal of restrictions on the use of cloud for national critical facilities and the rapid transition of critical data to the cloud enabled the country to effectively respond to cyberattacks targeting Russian infrastructure. In Korea, the ISMS-P is operated to implement a systematic and comprehensive information protection management system and to improve the level of information protection and personal information protection management in organizations. Control items considering the cloud environment have been modified and added to the audit of companies. However, due to the different technical levels of clouds between domestic and global, it is not easy to obtain information on the findings of cloud providers such as Microsoft for the training of domestic certification auditors on hyperscale scale. Therefore, this paper analyzes findings in hyperscale clouds and suggests ways to improve cloud-specific control items by considering the compatibility of hyperscale environments with ISO/IEC 27001 and SOC(System and Organization Control) security international standards.

Changes and Perspects in the Regulation on Medical Device Approval Report Review, etc. : Focus on Traditional Korean Medical Devices (의료기기 허가·신고·심사 등에 관한 규정 변화와 전망 : 한의 의료기기 중심으로)

  • DaeJin Kim;Byunghee Choi;Taeyeung Kim;Sunghee Jung;Woosuk Kang
    • Journal of Society of Preventive Korean Medicine
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    • v.28 no.1
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    • pp.31-42
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    • 2024
  • Objective : In order to understand the changes in domestic approval regulations applicable to traditional Korean medical device companies, this article will explain the major amendments 「Regulation on Medical Device Approval Report Review, etc.」 from 2005 to the present on a year-by-year basis, and provide a counter plan to the recent changes in approval regulations. Methods : We analysed the changes in approval regulatory amendments related to the traditional Korean medical devices from 2005 to the present. Results : The Ministry of Food and Drug Safety is continuously improving medical device approval regulations to ensure the global competitiveness of domestic medical devices and contribute to the improvement of public health. Recent major approval regulatory amendments include the establishment of a review system for software medical devices and digital therapeutics, the recognition of real world evidence materials, the introduction of a biological evaluation of medical devices within a risk management process and a medical device approval licence renewal system. Conclusions : It is expected that the range of medical devices available to Korean medicine doctors will continue to expand in the future through the provision of non-face-to-face medical services and the development of advanced and new medical devices, as well as wearable medical devices and digital therapeutics. In order to increase the market entry potential of traditional Korean medical devices that incorporate advanced technologies such as digital technology and AI-based diagnosis and prediction technology, it is urgent that the government provide significant support to traditional Korean medical device companies to improve approval regulatory compliance.

An Analysis of Referrals, Nursing Diagnosis, and Nursing Interventions in Home Care - Wonju Christian Hospital Community Health Nursing Service - (가정간호 기록지 분석 - 원주기독병원 가정간호 보건활동을 중심으로 -)

  • Suh, Mi-Hae;Huh, Hae-Kyung
    • Journal of Home Health Care Nursing
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    • v.3
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    • pp.53-66
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    • 1996
  • Home Health Care is one part of the total health care system. It includes health care services that link the hospital to the community. While it is important for early discharge patients, home care is also important for people with chronic illnesses or handicapping conditions. In 1989 the Korean government passed a law that opened the way for formal development of home health care services beginning with education programs to certify nurses for home care, and then demonstration home care services. Part of the mandate of the demonstration projects was evaluation of home care services. This study was done in order to provide basic data that would contribute to the development of records that could be used for evaluation through a retrospective audit and to examine the care that had been given in Home Care at Wonju Christian Hospital over a twenty year period from 1974 to 1994. The purposes of the study were : to identify to characteristics of the clients who had received home care, to identify the reasons for client referrals, to identify the nursing problems of these clients, to identify the nursing care provided to these clients, and to identify differences in these areas over the twenty year period. The study was a descriptive study involving a retrospective audit of the client records. Demographic data on all clients were included : 4,171 clients from 2,564 families. Data on referrals, nursing diagnosis and nursing interventions were from even numbered records which had a patient problem list included in the record, 2,801 clients, Frequencies and ANOVA were used in the analysis. The results of the study showed that the majority of the clients were from Wonju city /county. There were more women than men related to the high number of postpartum clients(1,300). The high number of postparttum clients and newborns was also evident in the age distribution. An the number of maternal-child clients decreased over the 20 years, the mean age of the clients increased significantly. Other factors also contributed to this change ; as increasing number of clients with brain injuries or with cancer, and fewer children with burns, osteomyelitis and tuberculosis. There was a decrease in the mean number of visits and mean length of coverage, reflecting a movement towards a short term acute care model. The number of new clents dropped sharply after 1985. The reasons for this are : the development of other treatment alternatives for clients, the establishment of an active wellbaby clinic, many more options plus a decreasing number of new cases of Hansen's Disase, and insurance that allows people with burns to be kept in hospital until skin grafts are healed. Socioeconomic changes have resulted in an increase in the number of cases of cancer, stroke, head injuries following car accidents, and of diabetes. Of the 2,801 client records, 2,541(60.9%) contained a written referral but for 1,802 it contained only the medical diagnosis. The number of records with a referral requesting specific nursing care was 739(29.1%). Many family members who were identified as in need of nursing care had no written referral. Analysis of the patient problem list showed that 41.9% of the enteries were nursing diagnoses. Others incuded medical diagnosis, symptoms, and plans. The most frequently used diagnoses were alteration in nutrition, less than body requirements(115 entries), alteration in skin integrity(114), knowledge deficit(111), pain(78), self-care deficit(66), and alteration in pattern of urinary elimination(50). These are reflected in the NANDA categories for which the highest number of diagnosis was in the Exchanging pattern(446), followed by Moving(178), Feeling(136) and Knowing (115). Analysis of the frequency of interventions showed that exercise and teaching about exercise was the most frequent intervention, followed by teaching concering the need for follow-up care, checking vital signs, managing nutritional problems, managing catheters, giving emotional support, changing dressings, teaching about medication, teaching (subject not specified), teaching about diet, IM and IV medications or fluid, and skin care, in that order. Recommendations included: development of a record that would allow for efficient recording of frequently used nursing diagnoses and nursing interventions: expansion of the catchment area for Home Care at Wonju Christian Hospital ; expansion of the service to provide complication prevention, rehabilitation services, and support to increase the health maintenance /health promotion of the people being served as well as providing client dentered care ; and development of a clinical record that will allow efficient data collection from records, even though the recording is done by a variety of health care providers.

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A cluster analysis of the audit result on quality management system in architectural design and engineering firms (설계 및 엔지니어링분야의 품질경영시스템 심사결과에 대한 유형분석)

  • Bae Dae-kwon;Kim Soo-Yoo;Kim Jae-Jun
    • Korean Journal of Construction Engineering and Management
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    • v.6 no.2 s.24
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    • pp.120-128
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    • 2005
  • ISO 9001, the quality management system issued by the International Organization for Standardization, is being used by architectural design and engineering firms in order to strengthen the capability of business activities through the implementation of the international and advanced quality management systems. However, there have been significant problems in stable implementation and settlement of ISO 9001 in construction industry, which seem to be caused by key employees' lack of proper recognition and comprehension. The purpose of this research, accordingly, is to find and analyze nonconformity results which were found when the third party registrars audited the conformity of companies' quality management systems for ISO 9001 certification especially in architectural design and engineering firms. For this purpose this research was conducted by a cluster analysis of 647 audit reports out of representative 15 architectural design and engineering firms that have been audited periodically from 1997 to 2003 by the third party registrars. The analysis showed that the most frequent problems were generated in the areas of $\ulcorner$Design and Development$\lrcorner$ , $\ulcorner$production and Service Provision$\lrcorner$ , and $\ulcorner$General requirements$\lrcorner$ of the quality management system. The following, the areas of $\ulcorner$Monitoring and Measurement$\lrcorner$ and $\ulcorner$purchasing$\lrcorner$ were also analyzed as main factors which caused frequent nonconformity results. This research also shows that the corrective actions for nonconformity results are closely connected with the whole management activities in architectural design and engineering firms. Consequently, corrective actions for disposition of nonconformities should be implemented more specifically in order to settle and activate the quality management systems in architectural design and engineering firms.

The Need for Updating the Survey Population of Traditional Market (전통시장 모집단 현행화의 필요성)

  • Lee, Chul-Sung;Kim, Young-Ki;Kim, Seung-Hee
    • Journal of Distribution Science
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    • v.17 no.4
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    • pp.77-85
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    • 2019
  • Purpose - Statistics of Traditional Market is the only source of information on traditional markets, shopping street, and underground shopping street. The government conducts a survey of traditional market conditions every year to look at the current status of traditional markets and provide effective support. Therefore, this study examines the necessity and validity of updating about the Survey Population of Traditional Market Research design, data, and methodology - This study investigated the necessity of updating about the Survey Population of Traditional Market through literature review. Therefore this study examined the necessity of the current population based on the review of the population related to the sample design, methods, and the sampling frame. Next, we examined the change patterns of the population and the sample by dividing the population and sample of the current survey of the traditional market survey into the market unit, the store unit within the market, and finally the individual store unit. Results - As a result, the population of traditional market changes about 4~6%. Next, the analysis of the store unit in the market shows that the number of stores is very variable even though the market is continuously included in the survey target. Finally, as a result of examining the characteristics of individual stores, the stores with less than one year were more than 6% of the total surveyed stores based on the traditional market. These results are generally inconsistent with the idea that stores in traditional markets will operate for a long time in one place. Next, we proposed the establishment of a management system, applying Citizen Generated Data, and circulation survey. Additionally, this study proposes to change the stratification variables at the regional level rather than the market unit. Conclusions - Therefore, in this study, it is suggested that a current population of traditional market is needed updating, and that a population survey should be updated at least four years. In addition, a system for investigating traditional markets and districts was established and a circulation survey was proposed for efficient use of budgets. Based on these research results and policy suggestions, the future research directions are suggested.

A Study on the ICAO international aviation safety policy, a change of paradigm and the government response to the direction (ICAO 국제항공안전정책 패러다임의 변화 분석과 우리나라 신국제항공안전정책 검토)

  • Chang, Man-Heui;Hwang, Ho-Won
    • The Korean Journal of Air & Space Law and Policy
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    • v.28 no.1
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    • pp.73-96
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    • 2013
  • ICAO's Universal Safety Oversight Audit Programme (USOAP) was initially launched in January 1995, in response to widespread concerns about the adequacy of aviation safety oversight around the world. The recent reduction in aircraft accidents and effective role that is evaluated on the basis of these results, and in 2013 the existing 'snapshot approach' to 'regular monitoring system (USOAP-Continuous Monitoring Approach)' was converted to. ICAO aviation safety assessment of the state in today's international community 'aviation safety credibility' as objective indicators to judge the enormous impact on the aviation industry, the state is not satisfactory, especially if the results of the evaluation and expansion of code-share airline ban, reduced international air transit passengers, including premium increases business and economic penalties should. In addition, ICAO implementation of the existing laws and regulations(Prescriptive Approach), but based on the Risk-based prevention model, Proactive Approach introduced the concept of aviation safety system, including international aviation safety policy has been to switch paradigms. This new ICAO international aviation safety policy also applies to the Government of the Republic of Korea in line with the aviation safey policies have changed. In particular, the systematic implementation of safety management for the existing laws and regulations in the center of the safety oversight system of risk-based introduction of the concept of proactive safety management, and According to international standards ICAO aviation service providers operate their own Safety Management System was set out in Aviation Law ever. In addition, the aviation safety is at the center of the field of the safety of aircraft operations and maintenance for the promotion is promoting various safety policies. This new paradigm shift in the international aviation safety policy in line with our state in the international community with the most exemplary aviation safety system firmly established itself as a model, the Government will strengthen the competitiveness of our aviation plans to support. To do this, the government, airlines, aviation officials try all the practical effect would be expected.

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금융사고 실태 조사

  • Lee, Sang-Kyung
    • Journal of the Korea society of information convergence
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    • v.7 no.1
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    • pp.25-46
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    • 2014
  • After examining the current situations of financial frauds and the reasons for their occurrence in the financial institutions through examples of financial frauds in domestic and abroad, this study presents ways to prevent such financial scams. The preventive measures consist of activities before and after the occurrence of financial frauds and during normal financial operations. The activities are as follows: 1. Preventive activity should be strengthened before the occurrence of financial frauds. That is, first, the enforcement of consistent internal control is needed. Second, in order to block the probability of financial frauds involved with employees, ethics education and a reward program for inside tippers need to be run. Third, financial institutions need to apply for comprehensive insurance policy to minimize the lost in case. 2. Preventive activity should be strengthened during normal financial operations. First, self authentication system for customers needs to be introduced. Second, dealings of day, week, and month need to be thoroughly checked and the system of audit needs to be expanded. Third, message service for the information on financial frauds and their preventive measures needs to be expanded. Fourth, public notification system against examples of financial frauds needs to be expanded. 3. Preventive activity after the occurrence of financial frauds should be strengthened. First, awareness for preventive measures such as imposing penalty on the manager needs to be enhanced. Second, strict restrictions on financial frauders such as a criminal charge needs to be strengthened. Third, there should be legal devices and resolutions in order to retrieve all the money deceived by financial frauds.

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