• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.561-573
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• 2022

This study aims to obtain empirical evidence of the absence of testing the effect of professional ethics, emotional intelligence, and internal auditor performance on professional skepticism. According to this study, internal auditors can use professional skepticism to better understand red flag fraud. Questionnaires were used as the research instruments in this study. The participants included 186 auditors. Using structural equation modeling, this study confirms the hypothesis. The results show that the application of professional ethics and emotional intelligence has a positive effect on professional skepticism. The findings show that 1) professional skepticism can improve internal auditors' understanding of the red flags of fraud, 2) professional ethical norms influence how people behave and accomplish jobs, and 3) how constructive findings are produced by an audit procedure that adheres to the requirements of an audit expert, not just an espionage agent trained to infiltrate. As a result, internal auditors' higher performance in performing functions as a building agent rather than a secret agent like intelligence can be attributed to this. This study provides evidence that 1) not only does the use of professional ethics increase professional skepticism, but high emotional intelligence also plays a role, and 2) professional skepticism can improve internal auditors' understanding of red flags of fraud.

• Journal of Acupuncture Research
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• 제27권4호
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• pp.147-178
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• 2010

Objectives : This study was to propose the improved instruction for authors and research ethic regulations by the comparative analysis of those of the domestic journals, for the purpose of enhancing the citation rate of Journal of Korean Acupuncture and Moxibustion Society. Methods : Narrative review method was used for comparatively analyzing instruction for authors of 34 domestic journals, especially focused on how to write a reference. Thereafter, in order to elucidate the drawbacks of current instruction for authors and research ethic regulations of the acupuncture and moxibustion society, the well prepared instructions and research ethic regulations was selected from them, which were compared with the present instructions for authors and research ethic regulations of the acupuncture and moxibustion society. Results : As a result of the comparative analysis of instruction for authors in the 34 domestic journals, style for references was based largely on that of National Library of Medicine and vancouver at the same time. The number of reference was limited according to types of writings. for example, the original article and case report was frequently limited to 40 and 20 references respectively. Authors were mostly listed up to six. If there are more, the first three or six authors were listed with 'et al'. it was generally recommended that using abstracts as references should be avoided and References to papers accepted but not yet published should be designated as 'in press' or 'forthcoming', and that the names of journals should be set in italics and abbreviated according to the List of Journals Indexed for Medline (formerly Index Medicus) published by the National Library of Medicine or koreanmed or WHO-IST, etc. In addition, citation of electrical literature, English writing of reference and obligational citation of more than two articles in the journals were encouraged. In consequence of comparison between well prepared instructions and research ethic regulations of the selected journals and those of current instructions for authors and research ethic regulations of the acupuncture and moxibustion society, the followings were needed to be added or revised. 1. Requirements for case reports were not mentioned. 2. Reporting Guidelines for Specific Study Designs were not included. 3. Previous Orthography of herbal prescription should be revised. 4. Orthography of authors and guidelines for writing article constituents such as title, abstract, introduction, method, statistics, results, discussions were not presented. 5. How to write a reference was so simplified. 6. Definition of Research Ethical Misconduct was omitted and establishment, management and members of committee for research ehtics were not mentioned, 7. Information, reception and investigative procedures of Research Ethical Misconduct was not specified. Conclusions : For the development of Journal of Korean Acupuncture and Moxibustion Society, apporopriate revision of the instruction for author and research ethic regulations should be made based upon the above findings. English writing of reference were believed to be one of the alternatives enhancing citation rate.

• 융합보안논문지
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• 제11권2호
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• pp.35-43
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• 2011

미국의 시큐리티 발달은 미국 산업의 발달과 밀접한 연관성을 갖는다. 미국은 19세기 급속한 산업화가 진행되면서 시큐리티 분야도 동반 발전을 하였고, 미국의 분권적인 지방자치 정치체제는 이러한 시큐리티의 발전에 우호적인 환경으로 작용을 하였다. 미국 시큐리티 산업의 발달과 더불어 시큐리티 전문요원을 양성 배출하는 대학의 경우도 관련 학과를 설치하여 전문교육을 실시하고 있다. 미국에서는 현재 103개의 대학에 관련학과(Criminal Justice)가 설치되어 있으며, 범죄와 관련한 다양한 영역에서 180여개의 과목을 가르치고 있다. 미국 대학의 시큐리티 학문적 경향은 법률과 교정 분야(Law, Justice and Corrections)가 21.6%로서 가장 많은 비중을 차지하고 있었고, 다음으로 형사사법과 소송 분야(Criminal Justice and Procedures)가 20.5%를 차지하여, 법률분야가 총 42.1%로서 전체 중 절대적 비중을 차지하고 있었다. 즉, 미국 대학의 시큐리티 학문적 경향은 법률분야(형사법)에 거의 치중되어 있었다. 또한, 10개 이상의 대학에서 사용하고 있는 공통 교과목의 명칭을 살펴보면, Introduction to Criminal Justice(18개 대학), Criminal Law(18개 대학), Criminology(16개 대학), Criminal Procedures(16개 대학), Research Methods in Criminal Justice(16개 대학), Criminal Investigation(12개 대학), Juvenile Justice(10개 대학), Terrorism(10개 대학), Ethical Issues in Criminal Justice(10개 대학) 등의 9개 과목이다. 미국 대학의 학문적 경향은 범죄예방의 방법을 실정법을 통해서 강구하고 교정을 통해서 찾고 있다는 점이다. 또한, 범죄환경을 제공하는 사회적 배경 또는 사회현상의 중요성에 대해서도 사회과학 분야(Social Science) 의 커리큘럼을 통해 교육이 이루어지고 있었다.

• Environmental Analysis Health and Toxicology
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• 제31권
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• pp.26.1-26.9
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• 2016

Objectives Korea's Act on the Registration and Evaluation of Chemicals (K-REACH) was enacted for the protection of human health and the environment in 2015. Considering that about 2000 new substances are introduced annually across the globe, the extent of animal testing requirement could be overwhelming unless regulators and companies work proactively to institute and enforce global best practices to replace, reduce or refine animal use. In this review, the way to reduce the animal use for K-REACH is discussed. Methods Background of the enforcement of the K-REACH and its details was reviewed along with the papers and regulatory documents regarding the limitation of animal experiments and its alternatives in order to discuss the regulatory adoption of alternative tests. Results Depending on the tonnage of the chemical used, the data required ranges from acute and other short-term studies for a single exposure route to testing via multiple exposure routes and costly, longer-term studies such as a full two-generation reproducibility toxicity. The European Registration, Evaluation, Authorization and Restriction of Chemicals regulation provides for mandatory sharing of vertebrate test data to avoid unnecessary duplication of animal use and test costs, and obligation to revise data requirements and test guidelines "as soon as possible" after relevant, validated replacement, reduction or refinement (3R) methods become available. Furthermore, the Organization for Economic Cooperation and Development actively accepts alternative animal tests and 3R to chemical toxicity tests. Conclusions Alternative tests which are more ethical and efficient than animal experiments should be widely used to assess the toxicity of chemicals for K-REACH registration. The relevant regulatory agencies will have to make efforts to actively adopt and uptake new alternative tests and 3R to K-REACH.

• 동의생리병리학회지
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• 제26권4호
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• pp.572-576
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• 2012

In this research, we examined the courses of the colleges of Korean medicine in Korea to find out how well the education on medical ethics is being conducted so that we could make good use of our findings as basic material to make arrangements to develop ethics education in Korean medicine. In the same research, we conducted a survey to find detailed information on the current state of ethics education and its actual application at 12 colleges of Korean medicine in Korea. As a result, 8 colleges out of 12 included medical ethics in their courses. They were among the subjects in the first year or second year of a preparatory program. Most of them were classified as requirements while some of them were classified as electives in humanities or liberal arts. As ethical issues in the medical community become more diversified and important, it is imperative that health care providers maintain firm ethics. As the need for medical ethics and ethics education is getting larger, ethics education at colleges of oriental medicine is becoming a more important focus. Therefore, it is necessary to expand ethics education at the colleges of Korean medicine in Korea and set a precedent for studying ethics in Korean medicine based on that.

• Journal of Animal Science and Technology
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• 제63권4호
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• pp.693-724
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• 2021

The in-vitro meat is a novel concept in food biotechnology comprising field of tissue engineering and cellular agriculture. It involves production of edible biomass by in-vitro culture of stem cells harvested from the muscle of live animals by self-organizing or scaffolding methodology. It is considered as efficient, environmental friendly, better ensuring public safety and nutritional security, as well as ethical way of producing meat. Source of stem cells, media ingredients, supply of large size bioreactors, skilled manpower, sanitary requirements, production of products with similar sensory and textural attributes as of conventional meat, consumer acceptance, and proper set up of regulatory framework are challenges faced in commercialization and consumer acceptance of in-vitro meat. To realize any perceivable change in various socio-economic and environmental spheres, the technology should be commercialized and should be cost-effective as conventional meat and widely accepted among consumers. The new challenges of increasing demand of meat with the increasing population could be fulfill by the establishment of in-vitro meat production at large scale and its popularization. The adoption of in-vitro meat production at an industrial scale will lead to self-sufficiency in the developed world.

• 한국무역상무학회:학술대회논문집
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• 한국무역상무학회 2006년도 제35회 하계 정기세미나
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• pp.45-72
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• 2006

The Equator Principles are a set of voluntary environmental and social guidelines for ethical project finance. These principles commit banks and other signatories to not finance projects that fail to meet these guidelines. The principles were conceived in 2002 on an initiative of the International Finance Corporation and launched in 2003. Since then, dozens of major banks have adopted the Principles, and with these banks among them accounting for more than three quarters of all project loan market volume the Principles have become the de facto standard for all banks and investors on how to deal with potential social and environmental effects of projects to be financed. While regarding the Principles an important initiative, NGOs have criticised the Principles for not producing real changes in financing activities and for allowing projects to go through that should have been screened out by the Principles, such as the Sakhalin-II oil and gas project in Russia. In early 2006, a process of revision of the principles was begun. The Equator Principles state that endorsing banks will only provide loans directly to projects under the following circumstances: - The risk of the project is categorized in accordance with internal guidelines based upon the environmental and social screening criteria of the International Finance Corporation (IFC). - For all medium or high risk projects (Category A and B projects), sponsors complete an Environmental Assessment, the preparation of which must meet certain requirements and satisfactorily address key environmental and social issues. - The Environmental Assessment report addresses baseline environmental and social conditions, requirements under host country laws and regulations, applicable international treaties and agreements, sustainable development and use of renewable natural resources, protection of human health, cultural properties, and biodiversity, including endangered species and sensitive ecosystems, use of dangerous substances, major hazards, occupational health and safety, fire prevention and life safety, socio-economic impacts, land acquisition and land use, involuntary resettlement, impacts on indigenous peoples and communities, cumulative impacts of existing projects, the proposed project, and anticipated future projects, participation of affected parties in the design, review and implementation of the project, consideration of feasible environmentally and socially preferable alternatives, efficient production, delivery and use of energy, pollution prevention and waste minimization, pollution controls (liquid effluents and air emissions) and solid and chemical waste management. - Based on the Environmental Assessment, Equator banks then make agreements with their clients on how they mitigate, monitor and manage those risks through an 'Environmental Management Plan'. Compliance with the plan is required in the covenant. If the borrower doesn't comply with the agreed terms, the bank will take corrective action, which if unsuccessful, could ultimately result in the bank canceling the loan and demanding immediate repayment. - For risky projects, the borrower consults with stakeholders (NGO's and project affected groups) and provides them with information on the risks of the project. - If necessary, an expert is consulted. The Principles only apply to projects over 50 million US dollars, which, according to the Equator Principles website, represent 97% of the total market. In early 2006, the financial institutions behind the Principles launched stakeholder consultations and negotiations aimed at revising the principles. The draft revised principles were met with criticism from NGO stakeholders, who in a joint position paper argued that the draft fails by ignoring the most serious critiques of the principles: a lack of consistent and rigorous implementation.

• Asian-Australasian Journal of Animal Sciences
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• 제29권6호
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• pp.879-886
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• 2016

As is in all economic activities, the highest yield per unit area is the main goal in animal production, while addressing the temperamental needs of animals often is ignored. Animal welfare is not only an ethical fact; it also has an economic value. Spatial environmental enrichment contributes positively to animal welfare by addressing their behavioral and mental requirements. The present study was conducted to determine the effects of weaning and spatial environmental arrangements on behaviors of goat-kids. Experimental groups were arranged in structured and unstructured spatial environments. Roughage feeder, semi-automatic concentrate feeder, bunk, bridge, and wood block were placed in the structured environment. No equipment was placed in the unstructured environment and paddock sides were enclosed with an iron sheet to prevent bipedal stance and to provide environmental isolation. In the study 10 male and 10 female Turkish Saanen goat kids were used in each group. Spatial environmental arrangements did not have significant impacts on the growth performance of kids (p>0.05). All objects in the structured group were accepted by the kids. Average use ratios of roughage feeder, semi-automatic concentrate feeder, bunk, bridge and wood block were observed as 19.3%, 14.0%, 12.6%, 3.8%, and 0.7%, respectively. There were significant differences between before- and after-weaning in use of all objects except for underneath bridge ($p{\leq}0.05$). Concentrate feed consumption, locomotion, and resting behaviors in kids showed significant differences by structural group and growth period. Roughage consumption was similar between groups, while it differed by growth period ($p{\leq}0.05$). Interaction frequency was significantly higher in structured group (p = 0.0023). Playing behavior significantly differentiated based on the growth period rather than on groups ($p{\leq}0.05$). Playing behavior significantly decreased after weaning. Abnormal oral activity was significantly higher in the structured group before weaning ($p{\leq}0.05$). Despite there being no installations facilitating climbing and bipedal stance, the kids of the unstructured group were able to exhibit 1/3 as much bipedal stance behavior as the kids of the structured group through leaning over slippery paddock wall or over their groupmates. Bipedal stance behavior of unstructured group was similar before and after weaning, while bipedal stance behavior before weaning was about 2 times that of after weaning in structured group. It was concluded that unstructured environmental arrangement limited the behavior repertoire of the goat kids.

• Asian Pacific Journal of Cancer Prevention
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• 제17권1호
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• pp.125-129
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• 2016

Background: Patients with differentiated thyroid cancers (DTC) who receive radioactive iodine-131 (RAI) are released from isolation when their dose rate is below the regulatory requirements. The purpose of this study was establish predicting factors for early release from the isolation facility after RAI administration in patients with DTC. Materials and Methods: This was a prospective study which included 96 (58 females and 38 males) patients with DTC who had received RAI from April 2013 till August 2015. The study was duly approved by the ethical committee of the institute. Patients who had complete information of primary tumor size (PTS), serum TSH, stimulated thyroglobulin level [sTg] with antibodies (IU/ml) at the time of RAI treatment were included. All had a normal serum creatinine level. To attain lower effective half-life good hydration and administration of soft laxative were ensured. Dose rate was measured (immediately, 24 h and 36 h) at 1 meter distance from anterior mid trunk and a dose rate <$50{\mu}Sv/h$ was considered as the releasing criterion. At 24 h 50 patients were released while the remaining 46 patients were released at 36 h. A post-ablative whole body scan (PA-WBIS) was performed 5-8 days after RAI ablation in all patients. Results: Patients released after 24 h were significantly younger, had smaller lesions with higher proportion of papillary cancer, lower sTg, lower sTg/TSH ratio and had received a lower dose of RAI as comapred to those who were discharged after 36 h. Serum TSH and gender were not found to have any significant correlation between two cohorts. ROC and multivariate analysis have shown age ${\leq}37years$, PTS ${\leq}3.8cm$, $RAI{\leq}150mCi$, $sTg{\leq}145ng/ml$ and $sTg/TSH{\leq}1.085$ as strong indepedent predictors for early release. Conclusions: We conclude that younger age (${\leq}37years$), smaller tumor size (${\leq}3.8cm$), lower RAI dose (${\leq}150mCi$), lower sTg (${\leq}145ng/ml$) and a lower sTg/TSH ratio (${\leq}1.085$) are significant independent predictors for release at 24 h after RAI treatment in DTC patients. Effective utilization of these factors could help the treating physicians to use limited number of internment facilities with higher throughput, lower cost and lower psychological stress to patients.

• 유통과학연구
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• 제13권7호
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• pp.63-71
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• 2015

Purpose - The characteristics of the modern management environment in Korea clearly involve the limitations of knowledge management, globalization, changes in industrial structures, polarization of the economy, consumption, and education, and the demand for creative management. To achieve a continuous competitive advantage for individuals as well as organizations, Wisdom Management can be said to be a paradigm for the current environment. The Research is an alternative to environmental management in the early study of the need to conceptualize the theoretical approach to wisdom management. In other words, it presents a new management paradigm for a business environment of uncertainty and unpredictability. Furthermore, it aims to propose Wisdom Management as an alternative in the modern management environment as well as a topic of discourse. Its purpose is to provide basic knowledge to people who study and practice in this field to strengthen the competitiveness of individuals and companies. Research design, data, and methodology - This paper first provides six characteristics of the current management environment at home and abroad. It then attempts to emphasize the necessity of wisdom based on such characteristics by classifying wisdom according to recent management study research. This allows the derivation of definitions of wisdom management, suggesting its components and properties. Results - The six characteristics of the modern business environment are: 1) limits of knowledge, 2) intensifying globalized competition, 3) changes in industry structure - IoT (Internet of all Things) trend, 4) serious polarization and social unrest diffusion, 5) personal and organizational competitiveness creativity requirements, and 6) domestic special national and social situations. Therefore, accordingly, wisdom can be defined and classified as: wisdom that offers potential integration beyond knowledge, practicing and maintaining knowledge wisdom as an efficient strategy for an organization wisdom as a decision-making process that addresses ambivalence wisdom as the pursuit of common goods based on ethics; and, wisdom as creativity that involves intuition and insight. This paper attempts to define Wisdom Management in accordance with these definitions of wisdom. Wisdom Management is a management system that is awareof the current environment given in the multidimensional perspective, achieves the efficiency of the organization and the goals of common good through an uncertain decision-making process, based on the organization of individual and organizational knowledge, and the internal experiences and resources. Wisdom Management components include human beings, virtue, knowledge, creativity, and ambivalent thinking. Its properties include intentionality, self-destructiveness, creative and ethical reflexivity, complexity, insight, unpredictability, ambivalence, and wholeness. Conclusions - Since all organizations face the limitations of their environment, crises, and opportunities, applying wisdom in management to develop as Wisdom Management can be an inevitable alternative to the uncertainties of the management environment faced by modern society. The conceptualization of Wisdom Management forms a valuable context to further advance knowledge management theory into practice. It is also a cornerstone of strategic management and can provide insight into its potential for success and implementation.