• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.135-142
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• 2021

This study aims to examine the impact of audit committee characteristics on income management of companies listed on the Stock Exchange of Vietnam. Research data was collected from all 745 listed companies on Vietnam's stock market over four years, from 2015 to 2018. After excluding companies that did not qualify, there were 216 companies with 864 observations. With the help of dedicated software Stata 15, the impact of audit committee characteristics (through independent variables and control variables such as Audit Committee Independence, Auditing Committee size, Auditing Committee Expertise, Auditing Committee Meeting Frequency, Company Size, Financial Leverage, and Operating Cash Flow) to earning management through a multivariate regression model was determined. Research results from Vietnamese listed companies during this period show that the size and expertise of the audit committee are inversely related to the discretionary accruals representing earning management. At the same time, the research results also identify a positive relationship between firm size and earning management, and the inverse relationship between financial leverage, net cash flow from operating operations and earning management. However, the multivariate regression results do not find clear evidence of a relationship between audit committee independence and the audit committee meeting frequency to earning management.

• International conference on construction engineering and project management
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• 2015.10a
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• pp.32-36
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• 2015

This study explores the issue of program management consortia involving multinational participants. The aim of this research was to leverage advantages in program management (PM) skills and PM model improvement in product line construction in mega scale construction programs, typically funded by public funds. Such ventures involve multinational parties using dedicated partnering based on a program management consortium (PMC) to reduce confrontation between parties in complex circumstances, allowing an open and non-adversarial approach to project management. This research also seeks to implement an ongoing feedback program of best practices and lessons learned to minimize the repetition of mistakes and to reduce costs in sequenced construction. Recently, the Korean government has planned to undertake three large new projects: the Korean Peninsula major river maintenance, the reclamation of Se-Mangum, and the Science/Business City. This paper starts by providing a framework for the cost-reduction strategy for the United States Forces Korea (USFK) Relocation Program, which will be funded with public funds and a private fund investment (PFI) that combines programs executed by two governments as owners and multinational stakeholders, joined in the PMC. The establishment of project-oriented consortia is an innovative and non-adversarial approach to massive international construction projects. Such projects have used various tools effectively and skillfully. This experience may offer an opportunity to practice new and advanced program management delivery methods, and it is expected that Korea will gain a competitive advantage in the international construction market.

• Nutrition Research and Practice
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• v.8 no.1
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• pp.103-111
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• 2014

This study aims to determine the effect of a trained dedicated dietitian on clinical outcomes among Lebanese hemodialysis (HD) patients: and thus demonstrate a viable developing country model. This paper describes the study protocol and baseline data. The study was a multicenter randomized controlled trial with parallel-group design involving 12 HD units: assigned to cluster A (n = 6) or B (n = 6). A total of 570 patients met the inclusion criteria. Patients in cluster A were randomly assigned as per dialysis shift to the following: Dedicated Dietitian (DD) (n = 133) and Existing Practice (EP) (n = 138) protocols. Cluster B patients (n = 299) received Trained Hospital Dietitian (THD) protocol. Dietitians of the DD and THD groups were trained by the research team on Kidney Disease Outcomes Quality Initiative nutrition guidelines. DD protocol included: individualized nutrition education for 2 hours/month/HD patient for 6 months focusing on renal osteodystrophy and using the Trans-theoretical theory for behavioral change. EP protocol included nutrition education given to patients by hospital dietitians who were blinded to the study. The THD protocol included nutrition education to patients given by hospital dietitian as per the training received but within hospital responsibilities, with no set educational protocol or tools. Baseline data revealed that 40% of patients were hyperphosphatemics (> 5.5 mg/dl) with low dietary adherence and knowledge of dietary P restriction in addition to inadequate daily protein intake ($58.86%{\pm}33.87%$ of needs) yet adequate dietary P intake ($795.52{\pm}366.94$ mg/day). Quality of life (QOL) ranged from 48-75% of full health. Baseline differences between the 3 groups revealed significant differences in serum P, malnutrition status, adherence to diet and P chelators and in 2 factors of the QOL: physical and social functioning. The data show room for improvement in the nutritional status of the patients. The NEMO trial may be able to demonstrate a better nutritional management of HD patients.

• Health Policy and Management
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• v.31 no.1
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• pp.24-34
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• 2021

Background: The purpose of this study is to identify factors that affect work dissatisfaction and turnover intention for dedicated nurses working in emergency departments of vulnerable areas of health care. The purpose of this study is to identify risk factors related to the working environment that influence job dissatisfaction and intention to turnover among dedicated nurses working in emergency rooms in areas of medical vulnerability. Methods: We conducted a survey of nurses working in emergency rooms in vulnerable areas of medical care, and the survey was conducted for two consecutive years. A logistic regression analysis was performed with the working environment variable as the independent variable and the work environment dissatisfaction and turnover intention as dependent variables, respectively. Results: The variables that significantly affected both dissatisfactions with the working environment and turnover intention at the current institution were age, overlapping work in other departments, and the total work experience of nurses. Annual salary, the average number of double-duty (continuous work) per month, type of work, and work experience of nurses at the current institution had a significant effect only on dissatisfaction with the working environment. Conclusion: The results of this study are thought to be of great help if the government takes reference when establishing medical policies in vulnerable areas in the future.

• Korean Journal of Organic Agriculture
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• v.32 no.2
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• pp.161-182
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• 2024

The purpose of this study is to highlight overseas reductions as one of the measures to achieve Korea's 2030 NDCs, and to derive factors to promote overseas greenhouse gas reduction projects. To this end, a survey was first conducted on greenhouse gas management companies, which are the main entities for reducing greenhouse gas emissions. The contents of the survey are divided into three categories: awareness of greenhouse gas reduction projects, institutional and technical sectors, and government support and difficulties. Specifically, the perception section on greenhouse gas reduction projects examined the greenhouse gas reduction methods currently implemented or under consideration in the future. In the area of government support and difficulties, difficulties in promoting overseas greenhouse gas reduction projects were investigated. The results of the analysis using the probability selection model are as follows. First, the greater the greenhouse gas intensity, the degree of dedicated manpower, and the larger the size according to the company's business field, the higher the interest in overseas reduction projects. Second, there was discrimination in the method of reducing greenhouse gas emissions according to the size variables of the company, the degree of greenhouse gas intensity, the degree of having dedicated manpower, and the business field. Lastly, in the case of small businesses, difficulties in business promotion due to the lack of greenhouse gas reduction technology were found to be the biggest cause than other problems. Therefore, it is necessary to induce the reduction of greenhouse gas emissions by introducing foreign technologies to support greenhouse gas reduction technologies for small and medium-sized enterprises, and to provide support such as training courses for professional manpower and the operation of portals for information provision at the government level.

• Convergence Security Journal
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• v.21 no.4
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• pp.117-128
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• 2021

Most of the Affiliated Organizations of the Local Governments are constantly exposed to cyber threats due to the lack of dedicated information security organizations, dedicated personnel and interest from institutions. As an institution invested and contributed by the Local Government, it has the legal responsibility of management and supervision. Therefore, in this study, the network of the Local Government is connected by using the network of the Local Government, information security infrastructure, and security control infrastructure. It was an opportunity to conduct research on the improvement of the security control system of the Local Government to protect important information (personal information, etc.) owned by the Local Government. In the long term, we propose a transfer to the cloud system for stable services of personal information processing systems such as public systems, ERPs, and groupwares operated by Affiliated Organizations, and consider enhancing the security of Affiliated Organizations and security control. It is hoped that the results of this study will be helpful to the Local Governments.

• IE interfaces
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• v.16 no.3
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• pp.311-321
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• 2003

We propose the improved channel assignment and management methods for an efficient use of traffic channel resource for supporting 12.2 Kbps, 64 Kbps, and 384 Kbps traffic with the different quality of service(QoS) in the radio network controller(RNC) in asynchronous IMT-2000 system. We consider two types of traffic channel block assignments for utilizing the traffic channel efficiently; the Completely Shared(CS) channel assignment and the Partially Dedicated and Partially Shared(PDPS) channel assignment. The former is that all traffic channel blocks are completely shared with all traffic types. The latter is that some traffic channel block is independently assigned to each traffic type and the other blocks are completely shared with some traffic type. We also propose the traffic channel management method which consists of the block and task management step, for efficiently assigning, releasing, and managing the channel resource. Finally, we evaluate the performance through various numerical examples when applying our proposed channel block assignment and resource management methods.

• IE interfaces
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• v.25 no.1
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• pp.31-39
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• 2012

Discovering the suppliers capable of manufacturing the parts that satisfy buyer requirements via current online market places remains difficult due to semantic differences between what the suppliers can produce and what the buyer wants to acquire. One of the promising approaches to overcome the semantic difference is to adopt an ontology to describe the suppliers' manufacturing capabilities and the buyer requirements that range widely from manufacturing costs to eco-friendly design. Such an ontology dedicated to supplier discovery has yet to be developed. MSDL(Manufacturing Service Description Language) provides the basis for defining terms and their relationships in the ontology. Thus, the objective of this paper is to extend MSDL into a new ontology suitable for supplier discovery in mold manufacturing industry. In addition, a new ontology development method for supplier discovery will be proposed. Finally prototype demonstrations are provided to show a feasibility of the proposed ontology in mold manufacturing domains.

• Plant Journal
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• v.6 no.1
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• pp.56-63
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• 2010

While the local plant market is reducing its volume, the plant market over the world since 2000s is rapidly expanding. The nation's construction companies, aggressively dedicated in launching out overseas plant market, increase the volume of orders in that sector, but there also are much difficulty in the project management as those projects ordered are gradually large scaled with more cutting-edge high-tech requirements along with comparatively higher risk. Though the local construction companies have developed their own types of measures to analyze the risk evaluation putting into practice, the specialized decision-making model for the overseas plant market or the risk measure understandable easily and applicable practically is not yet shown. This paper aims at providing the methodology to evaluate the risk by way of constructing the risk evaluation process in order to induce risk measuring elements through appropriate indexing system. Furthermore, through studying the risk management system, it aims to seek for a thorough risk management method from beginning of the project to the end.

• Journal of the Korean housing association
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• v.24 no.5
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• pp.77-88
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• 2013

This study is to find out how community facilities of 10-year public rental apartments are currently managed and to propose a new community program management plan by analyzing key characteristics and program needs of tenants. Site visits and questionnaire surveys have been conducted at five different complexes producing 469 results that can be summarized as follows; 1) There were significant differences in the use of facilities and vitality of community among five complexes depending on tenants' participation and efforts of management staff. It was advisable to dispatch specialists, such as housing welfare workers, who were dedicated to managing facilities and supporting community programs; 2) There were high demanded for communication facilitation programs and environmental activities. Development of communication contents and distribution of manuals to inform and educate tenants about various environmental programs will be helpful; 3) The number of community facilities in each complex should be reduced those with high demand and the regional community center should be more vitalized with supporting programs and staff.