• Korean Journal of Forensic Psychology
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• v.12 no.2
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• pp.223-251
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• 2021

Statement analysis is a technique that examines the credibility of a statement by scientifically analyzing problems and psychological characteristics that appear in the content of the statement. The statement analysis report is prepared, submitted, and used for legal judgments when there is a suspicion of sexual abuse for children(under 13 years of age) and persons with disabilities since it is usually difficult to secure physical evidence nor eyewitnesses. However, the criteria for evaluating the quality of a statement analysis report or testimony are not available in Korea. Although forensic experts and professional organizations in North America and Europe are providing recommendations and guidelines for preparing forensic assessment reports, qualitative analysis research studies for forensic reports revealed a number of problems such as missing or poorly described essential information and lack of logical connection between evaluation results and forensic opinions. Therefore, forensic evaluation guidelines and forensic reports submitted to the courts in the United States, as well as the Structured Quality assessment of eXpert testimony (SQX-12) developed in Sweden were examined to suggest the Korean version of quality evaluation criteria for statement analysis report and testimony. This criteria can be used to improve effectiveness of forensic reports within criminal justice system and used as a guideline to assess the quality forensic reports or expert testimony prepared by experts. However, this criteria do not guarantee the reliability of the statement itself.

• Journal of Korean Clinical Health Science
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• v.4 no.2
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• pp.582-592
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• 2016

Purpose. For more effective hospital management, it analyzes the trend through general characteristics, balance sheet, income statement, and financial ratio analysis, grasps the causes of the problems, and analyzes management of the hospital in order to use the result as baseline data for development of the hospital in the future. Methods. The collected data of 3 years from 2011 to 2013 about 3 tertiary hospitals in metropolitan cities from Alio (provider of public institution information; www.alio.go.kr), Health Insurance Review & Assessment Service (www.hira.or.kr), and the website of the Ministry of Health and Welfare (www.mw.go.kr) were analyzed and general characteristics, balance sheet, income statement, and financial ratio, analysis are used as data. Results & Conclusions. From the result of data analysis from 2011 to 2013, general characteristics, balance sheet, income statement, financial ratio analysis, and pie charts could lead to conclusions as follows. In the result of comprehensive analysis, the 3 tertiary hospitals showed increase of fixed expense due to extension of the buildings and so did the scale of fund and asset. Although medical revenue increased, the margin of increase for medical expense was greater than that of medical revenue, which consequently led to loss. In prediction for the 3 tertiary hospitals based on characteristics so far, it is expected to see improved revenue structure after building extension is completed, but it is necessary to exert management effort to maintain its optimal level by enhancement in stability of management and inventory turnover through management of inventories.

• Korea Journal of Hospital Management
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• v.8 no.4
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• pp.111-120
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• 2003

The purpose of study is to research employees cognizing their hospital mission statement impact on their job satisfaction. Survey was conducted with 100 employees as samples, totaling 400 samples from four of religious general hospitals located in Busan, Gyeongsang Namdo and Gyeongsang Bukdo. The survey data was statistically analyzed by t-test, ANOVA, Pearson correlation analysis. Summary of study results are as follows: First, the degree of cognizance of mission statement showed significant differences by age, education, religion, job categories and experience of employees. Second, the degree of job satisfaction showed significant differences by age, education and experience of employees. Finally, significant correlation existed between employees' cognition of mission statement and their job satisfaction.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1163-1169
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• 2021

This study aims to obtain empirical evidence regarding the effect of the fraud pentagon theory on financial statement fraud. The novelty of this study is the use of factor analysis to consolidate the five elements of the fraud pentagon into just one factor, which, to the knowledge of the researcher, no one else has done to research the effect of pentagon fraud on financial statement fraud. This study uses both agency theory and fraud pentagon theory. The population of this study consists of state-owned companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. The selected companies total 20. Factor analysis and simple linear regression analysis method were used as research the methods. Based on the research results, it was found that the fraud pentagon theory had a positive effect on the financial statement fraud of state-owned companies listed on the Indonesia Stock Exchange. High level of the pentagon fraud on a company leads to a higher indication of financial statement fraud.

• Journal of the Korean Society for Library and Information Science
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• v.38 no.4
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• pp.149-166
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• 2004

This study make comparative analysis of the cataloging rules on the edition area included in the KCR4, NCR(2001), AACR2R, ISBD(M), and ISBD(ER). There is a delicate difference between the cataloging rules. The main features on the edition are as the follows. (1) In the bibliography description the concept of the edition is a general application. That is to say, the edition construct the new edition and the impression. The former comes the purview of a change content, the size, and a printing type. The latter publish newly- (2) The requisite for description of the edition area consists of a edition statement, statements of responsibility relating to the edition, additional edition statement, and statements of responsibility following an additional edition statement. Voluntary rules transcribe the parallel edition statement. (3) In the case of the electronic materials special versions on content and Auction indicates as the edition, but the environment of software does not indicate as it. (4) Parallel statement of responsibility relating to the edition, parallel additional edition statements, and parallel statements of responsibility following an additional edition statement are voluntary rules or not transcribed in the edition area.

• Journal of Environmental Impact Assessment
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• v.5 no.1
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• pp.1-13
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• 1996

This paper examined public participation in the final Environmental Impact Statement(EIS) in terms of institutional procedures and content analysis. By reviewing EIS Draft Manual and related laws and regulations, seven problems were identified in the system. The content of public participation in 14 EISs were analyzed by a developed protocol, most results of which were similar to the identified seven problems. In conclusion, this paper suggested that the systematic problems should be improved to activate more efficient public participation.

• Korean Journal of Forensic Psychology
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• v.11 no.2
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• pp.211-239
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• 2020

This study examined characteristics and judges' judgments regarding sexual violence cases against individuals with intellectual disabilities by analyzing total 716 cases of court decision. Of 716 cases, 6.0% sentenced not guilty, 53.5% imprisonment, 36.7% suspended sentence. More than half of the victims had experienced sexual assault more than one time with the tendency of repeating being higher when the accused were relatives or acquaintances to the victims. In half of the total cases, the victims were not able to specify the time of incidents. Only in 20% of the cases, there was actual compulsion but in the remaining cases, there was no clear coercion used during the crimes. There are three issues regarding court's decision of sexual assault case against individuals with intellectually disabilities; (1) credibility of victims' statement, (2) inability of resist during the crimes, and (3) whether the accused were aware of the victims's disabilities. In the judgment of credibility of statement, consistency of statement was the criterion that was used most frequently, being followed by specificity of statement, motivation for false accusation, cognitive capacity of victim, and reports of statement validity analysis in the order. The most frequently used criterion of inability to resist was the victim's statement and attitude, followed by the statement and attitude of the accused, the victim's knowledge and understanding of sexuality in the order. Regarding to the awareness of disabilities on the part of the accused, the statement and attitude of the accused was most frequently used, the victims' communicative abilities, duration of relationship, and daily life competence in the order. There were no differences in the rulings and issues according to levels of disabilities and gender. When victims were under 13 credibility of statement became more argues but the awareness of disabilities less frequently than the cases of victims who were 13 or older.

• Proceedings of the KSR Conference
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• 2002.10a
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• pp.300-306
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• 2002

To construct ligh rail transit, many local autonomous entities investigate the feasibility of project. Especially, many studies attempt to find the probability of private inducement and the method. The purpose of this paper is to develop the light rail transit financial analysis system for private sector, based on the procedure and the method of the financial analysis. This system consistes of the income and cost module. As a result, provide the cash flow, income statement and financial profit statement for the result. We hope that it is contributed to analyze the feasibility of the finance conveniently.

• Proceedings of the Safety Management and Science Conference
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• 2013.11a
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• pp.209-219
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• 2013

The research is to evaluate the statistical difference between K-GAAP(Generally Accepted Account Principles) in 2008 year and K-IFRS(International Financial Reporting Standards) in 2012 year. H Motor Company, S Electronics and L Electronics are the three representative firms adopting K-GAAP and K-IFRS in Korea. The ${\chi}^2$ homogeneous test are used to identify the reduction of the number of account items of four financial statements such as Statement of Financial Position(SFP), Statement of Comprehensive Income(SCI), Statement of Cash Flow(SCF), and Statement of Change in Equity(SCE) between K-GAAP and K-IFRS.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.255-265
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• 2020

This study examines whether the adoption of International Financial Reporting Standards (IFRS) has increased financial statement comparability among firms and reduced undervaluation of Korean firms in the capital market by enhancing financial statement comparability. The so-called Korea Discount, which indicates an inefficient allocation of capital, has been attributed to lack of transparency and comparability of accounting information. Therefore, an efficient distribution of capital in the market was intended when IFRS was first adopted in Korea, but such progress is based on a premise of enhancement in Korean firms' accounting information comparability. This study conducts empirical analysis by using a comparability measure by De Franco et al. (2011). More specifically, it analyzes differences among comparability of domestic firms following IFRS adoption, with firms in the EU, which adopted IFRS in 2005, and with firms in the U.S., China and Japan that do not follow IFRS. The analysis of changes in domestic firms' comparability finds that their comparability improved following IFRS adoption. Meanwhile, the examination of cross-national differences in comparability demonstrates that, although there has been no significant change in comparability with firms in the U.S. and the EU across Korean industry since IFRS adoption, comparability with China has decreased while that with Japan improved.