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Development and Performance Test of Preamplifier and Amplifier for Gamma Probe (감마프로브용 전단증폭기와 주증폭기의 개발과 성능 평가)

  • Bong, Jung-Kyun;Kim, Hee-Joung;Lee, Jong-Doo;Kwon, Soo-Il
    • The Korean Journal of Nuclear Medicine
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    • v.33 no.1
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    • pp.100-109
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    • 1999
  • Purpose: Preamplifier and amplifier are very important parts for developing a portable counting or imaging gamma probe. They can be used for analyzing pulses containing energy and position information for the emitted radiations. The commercial Nuclear Instrument Modules (NIMs) can be used for processing these pulses. However, it may be improper to use NIMs in developing a portable gamma probe, because of its size and high price. The purpose of this study was to develop both preamplifier and amplifier and measure their performance characteristics. Materials and Methods: The preamplifier and amplifier were designed as a charge sensitive device and a capacitor resistor-resistor capacitor (CR-RC) electronic circuit, respectively, and they were mounted on a print circuit board (PCB). We acquired and analyzed energy spectra for Tc-99m and Cs-137 using both PCB and NIMs. Multichannel analyzer (Accuspec/A, Canberra Industries Inc., Meriden Connecticut, U.S.A) and scintillation detectors (EP-047(Bicron Saint-Gobain/Norton Industrial EP-047 (Ceramics Co., Ohio, U.S.A) with $2"{\times}2"$ NaI(T1) crystal and R1535 (Hamamatsu Photonics K.K., Electron Tube Center, Shizuoka-ken, Japan) with $1"{\times}1"$ NaI(T1) crystal were used for acquiring the energy spectra. Results: Using PCB, energy resolutions of EP-047 detectors for Tc-99m and Cs-137 were 12.92% and 5.01%, respectively, whereas R1535 showed 13.75% and 5.19% of energy resolution. Using the NIM devices, energy resolutions of EP-047 detector for Tc-99m and Cs-137 were measured as 14.6% and 7.58%, respectively. However, reliable energy spectrum of R1535 detector could not be acquired, since its photomultiplier tube (PMT) requires a specific type of preamplifier. Conclusion: We developed a special preamplifier and amplifier suitable for a small sized gamma probe that showed good energy resolutions independent of PMT types. The results indicate that the PCB can be used in developing both counting and imaging gamma probe.

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A Study on the Characteristic of Ship`s Magnetic Distribution of M. S. KAYA by the Varies of Artificial Local Disturbance (인위적 지방자기 변동에 의한 가야호의 선체자기 분포특성에 관한 연구)

  • 조현정
    • Journal of the Korean Society of Fisheries and Ocean Technology
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    • v.34 no.2
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    • pp.144-158
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    • 1998
  • In order to study basic information on the developed electro-magnetic compass, experiments were carried out on board M. S. KAYA at the pier of Dong Kuk Steel Mill in Pusan and the Korean southern sea using a three-axis magnetic sensor from Jan. 21, 1995 to Feb. 14, 1996. The obtained results were as follows : 1. The amount of old metal on the pier was about 27,290tons~57,440tons with an average of 40,560tons, the artificial local disturbance at the pier was min. 27.1$\mu$T, max. 66.5$\mu$T, ave. 433$\mu$T for the horizontal component and min. -27.0$\mu$T, max. 45.1$\mu$T, ave. 3.7$\mu$T for the vertical component. Its direction of horizontal component was 305$^{\circ}$ with the ship's head up bearing at 225$^{\circ}$. 2. The ship's magnetic distribution on the starboard side on berthing at the pier was 17.4$\mu$T for the horizontal component and -6.2$\mu$T for the vertical component. On the ship's port side, it was 19.8$\mu$T for the horizontal component and 4.1$\mu$T for the vertical component. On the ship's starboard side at sea, the ship's magnetic distribution was 19.2$\mu$T for the horizontal component and 3.2$\mu$T for the vertical component. On the ship's port side, the readings were 22.0$\mu$T for the horizontal component and -1.8$\mu$T for the vertical component. The directions of these readings were nearly starboard side. 3. On the pier, the secular change of the artificial local disturbance decreased 8.3$\mu$T from 61.0$\mu$T to 52.7$\mu$T for the horizontal component and decreased 7.1$\mu$T from 8.9$\mu$T M 1.8$\mu$T for the vertical component. On the starboard side from its berth, the ship, s magnetic distribution increased 2.6$\mu$T from 14.8$\mu$T to 17.4$\mu$T for the horizontal component and increased -0.1$\mu$T from -6.1$\mu$T to -6.2$\mu$T for the vertical component. On the ship's port side from its berth, it increased 7.1$\mu$T from 12.7$\mu$T to 19.8$\mu$T for the horizontal component and increased 10.2$\mu$T from -6.1$\mu$T to 4.1$\mu$T for the vertical component. 4. While at sea, on the ship's starboard side, the Secular change of the ship's magnetic distribution increased 3.9$\mu$T from 15.3$\mu$T to 19.2$\mu$T for the horizontal component and increased 2.0$\mu$T from -5.2$\mu$T to -3.2$\mu$T for the vertical component. On the port side, the changes increased 11.4$\mu$T from 10.6$\mu$T to 22.0$\mu$T for the horizontal component and increased 4.9$\mu$T from -6.7$\mu$T to -1.8$\mu$T for the vertical component. Upon berthing at the pier, the deviation of the secular change increased westerly 1 degree W~ 2.5$^{\circ}$ W from 3.5$^{\circ}$ W~ 5$^{\circ}$ W M 6W with the ship's head up bearing at 225$^{\circ}$. While at sea, these increased westerly 2$^{\circ}$ ~ 3$^{\circ}$ from the Northeast to the South and increased easterly 1$^{\circ}$ ~ 8$^{\circ}$ from the Southwest to the North. 5. While at port, within 1 mile between the ship and berth of the pier, as we approached the pier, the westerly deviation increased and when we departed the pier easterly deviation increased. When approaching the pier, the deviation was smaller than the deviation when the ship was departing from the pier. When approaching the bearing at 225$^{\circ}$ with the ship's head up bearing, the varies of deviation was smaller than the varies when the ship's head up bearing was departing from it.

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A Placeness and Identification on the Place Names of Geomorphological Landscape in Jukdo, Yangyang (양양 죽도의 장소성과 지형경관의 지명 고찰 및 비정)

  • Rho, Jae-hyun
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.37 no.3
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    • pp.37-48
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    • 2019
  • This study, which starting from Yangyang Jukdo's topography formation and questioning revealed in landscape guide and landscape commentary board, is to sort out the characteristics of Jukdo natural landscape through literature research, field observation research and stakeholder interview as part of the proper recognition of Jokdo landscape and search for landscape resources, and pursued a review of nominations and criticism. The results of this study are summarized as follows. Yangyang Jukdo is an island named because it was full of blue bamboo. From before the first half of the 14th Century. to the middle of the 18th Century., there was a Gwanlan-pavilion to see the sea and the bamboo in the west. The time when the original island, the Jukdo, have been a land-tied island connected with the land by the tombolo formed by the erosion of the sand. It is located at the end of the 14th Century. and before the middle of the 18th Century. In Jukdo, colorful weathered terrains, coastal terrain, and structural terrain formed by long-time weathering are found. Among them, the type of weathering, the tafoni style and the gnamma style are the scenic landscapes with the key stories of legend and poetry that are brought to Jukdo. In addition, there are seven kinds of letters caved in the rocks in Jukdo. The rocks found on the coast, basketball cannons, shrines, and sutras are seen as shrouds based on a Taoist hermit motifs and style. In addition, it can be interred from the photography of "jeongssisejeog" that the souvenir of Jukdo was the family of Chogyejeong of mid 18th Century. In terms of observational geography and poetry, Jukdo has been handed down a great deal of missionary color with key motifs such as 'Jukdo-seongoo', 'Jukdo-Dolgooyoo', or 'Stone mortar of Taoist hermit' It is proved that the pearl which is called 'The stone of the Taoist hermit' is a porthole formed in a separate space rather than the topography of the geomorphology in terms of shape, size and function. Currently named Shun-tang is a product of the ridiculous 'naming' of interest. The present landscape guide and commentary is not only incompatible with the place of Jukdo, but also does not match the traditional cultural landscape. Future scenery information such as guide signs and commentary boards should be improved in the direction of positively highlighting the stories and motifs related to the present that are present in order to enhance the landscape identity of Yangyang Jukdo.

Study on the Bijombon Haerampeon Written by Eonjin Lee (우상 이언진의 비점본 「해람편」 연구)

  • Kang, Soon-Ae
    • Journal of Korean Society of Archives and Records Management
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    • v.7 no.1
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    • pp.83-109
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    • 2007
  • This paper focuses on the Bijombon Haerampeon written by Lee Eonjin The analysis of the paper is associated with the following: i) the career of Lee Eonjin ; ii) the manuscripts and collected works of Lee Eonjin ; iii) Haerampeon ; iv) Lee Yeonghyu and Nam Ok ; v) and the comparison of the Bijombon Haerampeon and Haerampeon carried in Songmokkwanjip and Songmokkwansinyeogo. Lee Eonjin(1740-1766) was a great poet and better known as one of the four great interpreters in Chosun dynasty. Woosangingbok was the only manuscripts handed down up to now among the works of Lee Eonjin. Woosangingbok ran the Bijombon Haerampeon, 6 pieces of itinery, 3 pieces of poem, 5 pieces of letter. Lee Eonjin visited Japan from the 6th of October, 1763 to the 20th of June in 1764 as a member of Tongsinsa in attendance upon Cho Om. He wrote Haerampeon vividly with five characters what he observed during his stay in Japan. It was composed on board of Ilkido from the 28th of May to the 8th of June in 1746. After Lee Yeonghyu and Nam Ok reviewed Haerampeon, Lee Yeonghyu placed a blue point and circle and Nam Ok placed a red point and circle. Ultimately the result raised the value of Haerampeon. Haerampeon is to be divide into four parts. Four parts are described below: the first part, the geographic features and products of Japan; the second part, the grow of Osaka city and the cityward tendency of world products; the third part, the racial prejudice, religion, and life; and the fourth part, the good neighborly relations with Japan. Finally, as compared with the proofing and difference of three kinds of text, namely, the Bijombon Haerampeon and Haerampeon carried in Songmokkwanjip and Songmokkwansinyeogo, it is approved that the Bijombon Haerampeon is the most correct text and has the value of cultural properties as a national treasure. The Result of this research will be contributed for research Lee Eonjin and utilized as information resources in the field of bibliographic science, Korean language and literature, and historical studies, etc.

An Analysis of the Uses of External Representations in Matter Units of 7th-Grade Science Digital Textbooks Developed Under the 2015 Revised National Curriculum (2015 개정 교육과정에 따른 중학교 1학년 디지털교과서의 물질 단원에서 나타난 외적 표상의 활용 실태 분석)

  • Song, Nayoon;Hong, Juyeon;Noh, Taehee
    • Journal of the Korean Chemical Society
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    • v.64 no.6
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    • pp.416-428
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    • 2020
  • This study analyzed the uses of external representations presented in the matter units of the 7th-grade science digital textbooks developed under the 2015 revised national curriculum. The level, form, presentation, and interactivity of external representations presented in 5 types of digital textbooks were analyzed. As for the level, the macroscopic level of representations was mainly presented. The macroscopic level and microscopic level of representations were presented together in the particle description. As for the form, visual-verbal and visual-nonverbal representations were usually presented across the board. Very few audial-verbal and audial-nonverbal representations were presented. Visual-verbal and audial-verbal representations were mostly presented in formal form, and visual-nonverbal representations were mostly presented in illustration without movement. The presentation of representations was analyzed in three aspects. First, visual-verbal and visual-nonverbal representations were mainly presented together and none of audial-verbal and visual-nonverbal representations were presented together. When the representations of the audial-verbal, visual-nonverbal, and visual-verbal were presented together, some of the information presented in audial-verbal representations was repeatedly presented in the visual-verbal representations. Second, audial-nonverbal representations not related to learning content were presented along with other representations. Third, there were few cases of arranging visual-verbal and visual-nonverbal representations on the next pages. Audialverbal and visual-nonverbal representations were always presented synchronized. As for the interactivity, the manipulation level was mainly presented in the main area, and the feedback level was mainly presented in the activity area. The adaptation level and the communication level of interactivity were presented very few. Based on the results, the implications for the direction of constructing digital textbooks were discussed.

Development and Performance Evaluation of Multi-sensor Module for Use in Disaster Sites of Mobile Robot (조사로봇의 재난현장 활용을 위한 다중센서모듈 개발 및 성능평가에 관한 연구)

  • Jung, Yonghan;Hong, Junwooh;Han, Soohee;Shin, Dongyoon;Lim, Eontaek;Kim, Seongsam
    • Korean Journal of Remote Sensing
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    • v.38 no.6_3
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    • pp.1827-1836
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    • 2022
  • Disasters that occur unexpectedly are difficult to predict. In addition, the scale and damage are increasing compared to the past. Sometimes one disaster can develop into another disaster. Among the four stages of disaster management, search and rescue are carried out in the response stage when an emergency occurs. Therefore, personnel such as firefighters who are put into the scene are put in at a lot of risk. In this respect, in the initial response process at the disaster site, robots are a technology with high potential to reduce damage to human life and property. In addition, Light Detection And Ranging (LiDAR) can acquire a relatively wide range of 3D information using a laser. Due to its high accuracy and precision, it is a very useful sensor when considering the characteristics of a disaster site. Therefore, in this study, development and experiments were conducted so that the robot could perform real-time monitoring at the disaster site. Multi-sensor module was developed by combining LiDAR, Inertial Measurement Unit (IMU) sensor, and computing board. Then, this module was mounted on the robot, and a customized Simultaneous Localization and Mapping (SLAM) algorithm was developed. A method for stably mounting a multi-sensor module to a robot to maintain optimal accuracy at disaster sites was studied. And to check the performance of the module, SLAM was tested inside the disaster building, and various SLAM algorithms and distance comparisons were performed. As a result, PackSLAM developed in this study showed lower error compared to other algorithms, showing the possibility of application in disaster sites. In the future, in order to further enhance usability at disaster sites, various experiments will be conducted by establishing a rough terrain environment with many obstacles.

Present Status and Prospect of Valuation for Tangible Fixed Asset in South Korea (유형고정자산 가치평가 현황: 우리나라 사례를 중심으로)

  • Jin-Hyung Cho;Hyun-Seung O;Sae-Jae Lee
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.46 no.1
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    • pp.91-104
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    • 2023
  • The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

Research to Establish a Common Standard for Assent by Assessing the Current State of the Assent Process and Conducting Interviews with Pediatrician/Pediatric Neurologist (소아승낙 현황조사와 소아청소년과/소아신경과 전문의를 대상으로 면담조사를 통한 소아승낙서 공통기준 수립 연구)

  • Yoon Jin Lee;Sun Ju Lee;Su Jin Kang;Dae Ho Lee;Kyun-Seop Bae;Jong Woo Chung;Byung Soo Kim;Jin Seok Kim;Myung Ah Lee
    • The Journal of KAIRB
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    • v.6 no.1
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    • pp.5-16
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    • 2024
  • Purpose: The purpose of this study is to investigate the current status of pediatric assent in nationwide hospitals and to assess the children's comprehension for pediatric assent by interviewing pediatricians/pediatric neurologists to determine whether children of the age (elementary and middle school students) can understand the purpose, risks, benefits, and concepts of voluntary participation in clinical research described in the assent form, and to help improve the administrative efficiency of multicenter clinical trials. Methods: The status of pediatric assent was surveyed online using Google Forms at 141 university hospitals with administrative staff who are members of the Institutional Review Board (IRB) administrative staff subcommittee with in Korean Association of Institutional Review Boards (KAIRB). Additionally, face-to-face interviews were conducted with 7 pediatricians/pediatric neurologists. Survey and interview responses were summarized using descriptive statistics. Results: Out of the 141 institutions surveyed, 35 institutions (24.8%) responded. Among them, 30 institutions (85.7%) reported having age criteria for acquiring pediatric assent forms in the case of children. The age range for pediatric assent acquisition have been from 7 years old to 12 years old (15 institutions, 50%), and from 7 years old to 15 years old (7 institutions, 23.3%). Nine institutions (25.7%) have had criteria for obtaining both parents' consent in cases involving the participation of children. Nineteen institutions (54.3%) have had checklists or guidelines available for use by IRB members in study protocols involving vulnerable research subjects. Three pediatricians/pediatric neurologists have believed that upper-grade elementary school students (5th-6th grade) could comprehensively understand informed consent forms. Two have believed that middle school students would be able to understand them if they included personal information. Two pediatricians/pediatric neurologists have believed that even lower-grade elementary school students (1st-4th grade) could understand the explanations if they were made simpler. Conclusion: It is suggested that not only elementary school students (7-12 years old) but also middle school students (13-15 years old) should receive pediatric assent forms, as it would facilitate a comprehensive understanding of the forms. To enhance the comprehension of assent form content, it is necessary to use age-appropriate words, language, and expressions in the forms hospital. It is also recommended to create comics or videos to make the content of the assent forms more accessible for children.

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Does an extensive diagnostic workup for upfront resectable pancreatic cancer result in a delay which affects survival? Results from an international multicentre study

  • Thomas B. Russell;Peter L. Labib;Jemimah Denson;Fabio Ausania;Elizabeth Pando;Keith J. Roberts;Ambareen Kausar;Vasileios K. Mavroeidis;Gabriele Marangoni;Sarah C. Thomasset;Adam E. Frampton;Pavlos Lykoudis;Manuel Maglione;Nassir Alhaboob;Hassaan Bari;Andrew M. Smith;Duncan Spalding;Parthi Srinivasan;Brian R. Davidson;Ricky H. Bhogal;Daniel Croagh;Ashray Rajagopalan;Ismael Dominguez;Rohan Thakkar;Dhanny Gomez;Michael A. Silva;Pierfrancesco Lapolla;Andrea Mingoli;Alberto Porcu;Teresa Perra;Nehal S. Shah;Zaed Z. R. Hamady;Bilal Al-Sarrieh;Alejandro Serrablo;Somaiah Aroori
    • Annals of Hepato-Biliary-Pancreatic Surgery
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    • v.27 no.4
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    • pp.403-414
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    • 2023
  • Backgrounds/Aims: Pancreatoduodenectomy (PD) is recommended in fit patients with a carcinoma (PDAC) of the pancreatic head, and a delayed resection may affect survival. This study aimed to correlate the time from staging to PD with long-term survival, and study the impact of preoperative investigations (if any) on the timing of surgery. Methods: Data were extracted from the Recurrence After Whipple's (RAW) study, a multicentre retrospective study of PD outcomes. Only PDAC patients who underwent an upfront resection were included. Patients who received neoadjuvant chemo-/radiotherapy were excluded. Group A (PD within 28 days of most recent preoperative computed tomography [CT]) was compared to group B (> 28 days). Results: A total of 595 patents were included. Compared to group A (median CT-PD time: 12.5 days, interquartile range: 6-21), group B (49 days, 39-64.5) had similar one-year survival (73% vs. 75%, p = 0.6), five-year survival (23% vs. 21%, p = 0.6) and median time-to-death (17 vs. 18 months, p = 0.8). Staging laparoscopy (43 vs. 29.5 days, p = 0.009) and preoperative biliary stenting (39 vs. 20 days, p < 0.001) were associated with a delay to PD, but magnetic resonance imaging (32 vs. 32 days, p = 0.5), positron emission tomography (40 vs. 31 days, p > 0.99) and endoscopic ultrasonography (28 vs. 32 days, p > 0.99) were not. Conclusions: Although a treatment delay may give rise to patient anxiety, our findings would suggest this does not correlate with worse survival. A delay may be necessary to obtain further information and minimize the number of PD patients diagnosed with early disease recurrence.

Corporate Governance and Managerial Performance in Public Enterprises: Focusing on CEOs and Internal Auditors (공기업의 지배구조와 경영성과: CEO와 내부감사인을 중심으로)

  • Yu, Seung-Won
    • KDI Journal of Economic Policy
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    • v.31 no.1
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    • pp.71-103
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    • 2009
  • Considering the expenditure size of public institutions centering on public enterprises, about 28% of Korea's GDP in 2007, public institutions have significant influence on the Korean economy. However, still in the new government, there are voices of criticism about the need of constant reform on public enterprises due to their irresponsible management impeding national competitiveness. Especially, political controversy over appointment of executives such as CEOs of public enterprises has caused the distrust of the people. As one of various reform measures for public enterprises, this study analyzes the effect of internal governance structure of public enterprises on their managerial performance, since, regardless of privatization of public enterprises, improving the governance structure of public enterprises is a matter of great importance. There are only a few prior researches focusing on the governance structure and managerial performance of public enterprises compared to those of private enterprises. Most of prior researches studied the relationship between parachuting employment of CEO and managerial performance, and concluded that parachuting produces negative effect on managerial performance. However, different from the results of such researches, recent studies suggest that there is no relationship between employment type of CEOs and managerial performance in public enterprises. This study is distinguished from prior researches in view of following. First, prior researches focused on the relationship between employment type of public enterprises' CEOs and managerial performance. However, in addition to this, this study analyzes the relationship of internal auditors and managerial performance. Second, unlike prior researches studying the relationship between employment type of public corporations' CEOs and managerial performance with an emphasis on parachuting employment, this study researches impact of employment type as well as expertise of CEOs and internal auditors on managerial performance. Third, prior researchers mainly used non-financial indicators from various samples. However, this study eliminated subjectivity of researchers by analyzing public enterprises designated by the government and their financial statements, which were externally audited and inspected. In this study, regression analysis is applied in analyzing the relationship of independence and expertise of public enterprises' CEOs and internal auditors and managerial performance in the same year. Financial information from 2003 to 2007 of 24 public enterprises, which are designated by the government, and their personnel information from the board of directors are used as samples. Independence of CEOs is identified by dividing CEOs into persons from the same public enterprise and persons from other organization, and independence of internal auditors is determined by classifying them into two groups, people from academic field, economic world, and civic groups, and people from political community, government ministries, and military. Also, expertise of CEOs and internal auditors is divided into business expertise and financial expertise. As control variables, this study applied foundation year, asset size, government subsidies as a proportion to corporate earnings, and dummy variables by year. Analysis showed that there is significantly positive relationship between independence and financial expertise of internal auditors and managerial performance. In addition, although business expertise and financial expertise of CEOs were not statistically significant, they have positive relationship with managerial performance. However, unlike a general idea, independence of CEOs is not statistically significant, but it is negatively related to managerial performance. Contrary to general concerns, it seems that the impact of independence of public enterprises' CEOs on managerial performance has slightly decreased. Instead, it explains that expertise of public enterprises' CEOs and internal auditors plays more important role in managerial performance rather than their independence. Meanwhile, there are limitations in this study as follows. First, in contrast to private enterprises, public enterprises simultaneously pursue publicness and entrepreneurship. However, this study focuses on entrepreneurship, excluding considerations on publicness of public enterprises. Second, public enterprises in this study are limited to those in the central government. Accordingly, it should be carefully considered when the result of this study is applied to public enterprises in local governments. Finally, this study excludes factors related to transparency and democracy issues which are raised in appointment process of executives of public enterprises, as it may cause the issue of subjectivity of researchers.

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