• The Korean Journal of Air & Space Law and Policy
• /
• v.18
• /
• pp.325-362
• /
• 2003

In an effort to enhance the independence of and expertise in military aircraft accident investigation, a permanent accident investigation board should be established. Establishing permanent accident investigation board would render the military accident investigation more reliable and would increase its public esteem. Because there is no provision governing the responsibilities of the investigation and cooperation between civil and military authority in case that both civil and military aircraft are involved, it is necessary to fill this gap by enacting appropriate laws. In case of civil aircraft accident investigation involving a military issue, it would be better to allow military authority to be involved in the investigation. For the betterment of investigation, it is also necessary to provide a field investigator an authority to directly collect relevant information. Since the sole purpose of accident investigation is to prevent the recurrence of aircraft accidents, the scope of information disclosure should be limited and the investigation report shall be used for neither criminal procedure nor disciplinary procedure so that the objectivity of the investigation should be ensured.

• Journal of The Korean Association For Science Education
• /
• v.24 no.6
• /
• pp.1206-1215
• /
• 2004

In this study, we explored the students' perceptions on the online discussion system for physics investigation as the physics education program. With these, we explored the characteristics of online discussion system. For these, the questions and interviews were executed in order to get informations about user-friendly characteristics of on-line discussion learning system of physics investigation, asynchronicity of on-line investigation discussion, on-line investigation discussion related to writing, visual cues and physical presence of on-line investigation discussion and preference of on-line investigation discussion. The students represented that there were two advantages in the online investigation discussion. One is that they could participate in the on-line investigation discussion without the restriction of time and space, and the other is that they could enter into a dispute with sufficient consideration because of the asynchronicity characteristic of online investigation discussion. Although the online educational activity is mainly achieved by independent work on the part of students, the role of teacher and parents is more important than the technical part of online educational system for the active participation.

• Journal of the Korean Society of Safety
• /
• v.36 no.2
• /
• pp.58-67
• /
• 2021

Incident investigation is regarded as a means to improve safety performance. For the prevention of industrial accidents, measures such as providing safety education, enhancing management interest and participation, establishing a safety management system, and conducting inspection of the work site are necessary. In particular, accident investigation activities, which are an important element of safety management, help to prevent similar accidents, thereby minimizing damage and enhancing work safety. They are critical for understanding business-related incidents and the vulnerabilities and opportunities associated with them. Therefore, it is clear that accident investigation activities are important for accident prevention. The primary focus of many incident investigation processes is on identifying the cause of an event. While considerable research has been conducted on potential accident investigation tools there has been little research on including the views and experiences of practitioners in the accident investigation process. In this study, a questionnaire survey was conducted among safety managers in the domestic manufacturing/construction industry to understand the practice of accident investigation. The investigation pertained to companies' accident investigation systems, the competence of investigators, and the identification and recommendations of the cause of accidents. From the analysis results of accident investigations, investigators' competence, the difficulty level of investigations, and the root causes of accidents were identified from the viewpoint of the participants of the accident investigations. In particular, the development of standardized and simple accident investigation methods and their dissemination to companies were found to be necessary for activating the root cause of accidents. Based on this, it can be used as basic data for the development of root cause analysis investigation techniques that are easily applicable to organizations.

• Asia-Pacific Journal of Business
• /
• v.12 no.2
• /
• pp.115-129
• /
• 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.

• Fire Science and Engineering
• /
• v.23 no.2
• /
• pp.101-110
• /
• 2009

As the current fire investigation system in Korea has been performed mainly by the public sector such as fire service, police, etc., private fire investigation system such as 'private fire investigator system' to protect rights and interests of the sufferers from the fire accidents due to defective products showed very deficient. In addition, since the laws and regulations concerned about fire investigation are distributed into and applied for each organization, a lot of problems have been generated such as civil appeals due to duplicated investigations among similar organizations, excess reaction to exclude other organization from the fire investigation field, inefficient waste of administration force due to duplicated operation of fire investigation organization and manpower, etc. This study has surveyed generation operation conditions and problems of the fire investigation system in Korea and drawn its improvement method on the public and private sectors.

• Journal of Wetlands Research
• /
• v.7 no.4
• /
• pp.51-65
• /
• 2005

The insects and Benthic Macro-Invertebrates are very important for index of investigation. This reserch is executed a field investigation with a date analysis of the laboratory under such as above hypothesis and we have grasped the change of the creature according to the season through the executing of field investigation(We executed six times about the insects, seven times about the Benthic Macro-Inbertebrates each expending from Apr. to Oct. 2004). The result of summary in 2004 show that, we have grasped 12 orders 56 familys 116 species on 2001 and 10 orders 42 familys 78 species on 2002 through the investigation. Also we have grasped 13 orders 53 familys 114 species on 2003 and 12 orders 63 familys 121 speceies on 2004 through the investigation. In the case of enthic Macro-Invertebrates, we executed the analysis through the investigation result expending from 2003 to 2004 due to there is no literature investigation record from 2001 to 2002. We have grasped 8 orders 17 familys 24 species on 2003 and 7 orders 11 familys 24 species on Aug. 2004 through the investigation. We executed the analysis about an each condition due to it is difficult to compare the above result simply by the various variable at the investigation. We expect that it become the fundamental reference data to establish a efficient mode of life undo plan after grasped the inhabitation and movement route of creature inside the river through this reserch.

• Fire Science and Engineering
• /
• v.22 no.5
• /
• pp.105-111
• /
• 2008

Improvement of fire investigation system is required to supplement problem that can happen after product liability law enforcement of our country. This treatise searches special quality of inside and outside of the country fire investigation that was enforced present with theoretical background of manufacture water responsibility law and compared. And is based and grasped objective and hangup in police fire investigation, fire fighting fire investigation, engine fire investigation of private fire judgment. By improvement way accordingly first, proposed fire emotion connection studies and establishment and connoisseurship qualification system establishment etc. in the common people private fire diet, judgment, analysis company's necessity second, fire fighting of fire investigation system, police's member anger third, college.

• Fire Science and Engineering
• /
• v.24 no.3
• /
• pp.25-32
• /
• 2010

This research derived the perception with, and their remedies, in our country's fire cause investigation system by conducting survey on the working-level officials responsible for fire cause investigation in the fire stations and police stations. The results of the survey showed the necessity of establishing departments exclusively responsible for fire statistics management, broad area fire cause investigation task force, fire appraisal organizations besides National Institute of Scientific Investigation, standards for retaining fire investigation equipment, ways of improving technical education system, and improving the system for those who are specialized in arson (fire) cause investigation.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
• /
• 2003.05a
• /
• pp.42-50
• /
• 2003

The marine accident investigation of Korea Marine Safety Tribunal does not keep up with the international rule and guideline. Also there is no proper investigation manual. This study analyzed the investigation system and manual of Korea. USA and Japan etc., and proposed the newly investigation system and manual of KMST including the classfication guideline of marine accident investigation and analysis.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.1
• /
• pp.311-324
• /
• 2022

The objective of this study is to examine the influence of fraud investigation on organizational performance of Thai listed companies through mediating effects of internal audit quality, accounting information transparency and financial effectiveness, and moderating effect of corporate governance. In this study, 333 Thai listed companies are the samples of the study. Both the structural equation model and multiple regression analysis are used to examine the research relationships. The results of this study show that fraud investigation has a significant influence on internal audit quality, accounting information transparency, and financial effectiveness. Internal audit quality significantly influences accounting information transparency, financial effectiveness, and organizational performance while financial effectiveness significantly influences organizational performance. Next, both internal audit quality and financial effectiveness potentially mediate the fraud investigation-organizational performance relationships. In addition, corporate governance critically moderates the fraud investigation-internal audit quality relationships and the fraud investigation-financial effectiveness relationships. In summary, fraud investigation functions as an important valuable technique of internal audit practices. As a result, businesses must build and implement a systematic fraud investigation procedure to generate and improve beneficial outcomes in the short, medium, and long term.