• Title, Summary, Keyword: Operation Audit

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China's Government Audit and Governance Efficiency of Companies: Analyses of Listed Companies Controlled By China's Central State-Owned Enterprises (중국의 정부감사와 기업의 관리효율성 : 중국 중앙기업 상장자회사 분석)

  • Choe, Kuk-Hyun;Sun, Quan
    • International Area Studies Review
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    • v.22 no.4
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    • pp.55-75
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    • 2018
  • In China, different from the private enterprises or the locally-administered state enterprises, central state-owned enterprises generally spread over cornerstone industry which is greatly influenced by the public policy, which results in the objective existence of government influence in their productive activities. As the strategic resource, listed companies controlled by central state-owned enterprises, mostly distributed in the lifeblood and security of key industries. Therefore, listed companies controlled by central state-owned enterprises' governance efficiency play an important role in optimal allocation of state-owned assets, improve capital operation, improve the return on capital, and maintain state-owned assets safety. As the immune systems of national governance, the government audit strengthen the supervision of listed companies controlled by central state-owned enterprises in case of the loss of state-owned assets and significant risk events occur, to ensure that the value of state-owned assets. As an important component of national governance, government audit produced in entrusted with the economic responsibility of public relationship. Government audit can play an important role in maintaining financial security and corruption, and also improve listed company's accounting stability and transparency. While government audit can improve governance efficiency and maintain state-owned assets safety, present literature is scarce. Under the corporate governance theory and the economical responsibility theory, the thesis select data from 2010-2017 to verify the relationship between government audit and listed companies controlled by central state-owned enterprises' corporate performance. Results show that listed companies controlled by central state-owned enterprises are more likely to be audited by government of poor performance. Results also show that the government audit will have a promoting effect on listed companies controlled by central state-owned enterprises, and through to the improvement of the governance efficiency will enhance its companies' value. The results show that China's government audit has appealing role in accomplishing central state-owned enterprises to realize the business objectives and in promoting the governance efficiency.

Association of Human Error on Air Traffic Controller and Pilot (항공교통관제사와 조종사 인적오류의 연계성)

  • Moon, Woo-Choon;Choi, Youn-Chul;Yang, Han-Mo
    • Journal of the Korean Society for Aviation and Aeronautics
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    • v.16 no.4
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    • pp.35-40
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    • 2008
  • There are many studies indicate that human is one of the major contributing factors to the aviation accident. To this end, the Human Factor of pilots and in flight operations has been a popular subject to be studied, however, not of the air traffic controllers. Recently, some States have started studying Human Errors in Air Traffic Control field, removal of the potential errors in advance and prevention of the similar errors. This study analyzed Human Errors in air traffic control in terms of LOSA of airlines, which has been actively studied. This study will contribute to safe Flight Operation and Air Traffic Control.

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Evaluation of Road Safety Audit on Existing Freeway by Empirical Bayes Method (경험적 베이즈 방법에 의한 공용중인 고속도로 교통안전진단사업의 효과평가)

  • Mun, Sung-Ra
    • International Journal of Highway Engineering
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    • v.14 no.2
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    • pp.117-129
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    • 2012
  • Road safety audit is the preventive enhancement strategy for safety. : it gets rid of beforehand the potential factor of a traffic accident in the stage of road planning and design and it evaluates the appropriation for road geometric structure or safety facility to prevent traffic accident in the stage of operation after the construction. Since this strategy is introduced to our country in the early 2000s, various projects have been processed and it was legislated recently. And now, the evaluation of past project for its continuation is needed. Therefore, in this study the evaluation of road safety audit on existing freeway is performed. The spatial extent of this study is Yong-dong line on which the safety treatment was executed in 2005 and 2006. And, the temporal range of this study is each 2-year of before and after from 2005 and 2006. The empirical bayes method of observational evaluation studies is applied to analyze. As a result, there is an effect of improvement on most of treated sections. But there is ineffective or negligible on some sections. Compared with the detail of treatment on each section, the effect of multiple or various treatments is good for that section. On the other hand, the section on which effect doesn't appear is the result of single or unimportant treatments. Throughout these results, the concrete analysis can be performed and the countermeasures designed for the section on which effect doesn't appear. Also it is used as reference to the future plan and direction of road safety audit on existing freeway.

Development of Regulatory Technology on Aging for Continued Operation of Wolsong Unit 1 (월성1호기 계속운전 경년열화 규제기술 개발)

  • Kim, Hong Key;Song, Myung Ho;Nho, Seung Hwan;Kim, Se Chang
    • Transactions of the Korean Society of Pressure Vessels and Piping
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    • v.7 no.4
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    • pp.57-62
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    • 2011
  • As NPPs' operating times increase, the integrity of nuclear components is continually degraded due to aging effects of systems, structures and components. In addition, for the case of continued operation beyond design life, additional aging effects occurred during the extended operating period lead to more degradation of the integrity of nuclear components. Therefore, it is very important to mange and evaluate the aging to secure the safety of NPPs. Wolsong unit 1 is approaching to its design life of 30 years in 2012. The license renewal documents for continued operation of Wolsong unit 1 Is under reviewing now. In this paper, regulatory technologies for continued operation of Wolsong unit 1 developed by KINS will be introduced. That technologies include the safety review guidelines, regulatory guides for aging management program and regulatory program for audit calculation.

A Study on Issues and Improvements Plan for National Safety Assessment (국가안전대진단의 문제점과 개선방안)

  • Shin, Jae-Hun;Kim, Sang-Woon
    • Journal of the Society of Disaster Information
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    • v.14 no.3
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    • pp.334-342
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    • 2018
  • Purpose: The purpose of this study is to examine and improve the issues related to National Safety Inspection currently operation and reform the system for response to various disasters. Method: For the completion, this study established theoretical background using materials related to National Safety Inspection and identified the issues using the open statistical data for National Safety Inspection to suggest the improvement plans. Results: National Safety Inspection has been operating a complete large-scale inspection on risk factors in cooperation with the central government, local governments, and citizens since 2015 to remove various disaster factors neglected in people's daily lives. Operation of National Safety Inspection had positive influence in preventing major disasters. However, inefficient activity is pointed out due to issues related to cooperation with other institutes, limitation for citizen's positional role, and superficial inspection. Conclution: To solve this issue, this study proposed strengthening of communication activity with disaster institutes, strengthening of efficiency through citizen participation by type, and actualization of checklist used in National Safety Inspection.

A Study on Development of Operation Evaluation Index for Safety Management System Using AHP (AHP를 이용한 안전관리체제 운영평가지표 개발에 관한 연구)

  • Noh, Chang-Kyun;Lee, Jong-In;Shin, Chul-Ho;Kim, Hyung-Geun;Yim, Jeong-Bin
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.12 no.4
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    • pp.247-252
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    • 2006
  • In this study, the index for operation evaluation index for safety management system that can be facilitated as the assessment tool for system operation monitoring and operation outcome and the safety management system of shipping companies has been developed. By using this index, this study may provide the instruction or consultation for frequent facilitation by comprehensively recording the required knowledge for each operation stage for the companies that prepares the introduction of the safety management system and companies that already introduced the system to maintain and develop the system. In addition, when working on internal audit and assessing the system operation outcome, it may be facilitated as the assessment tool to contribute in continuous improvement and development. This index is consisted of 11 large categories, 35 items of medium categories and 447 small categories.

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Study on Windows Event Log-Based Corporate Security Audit and Malware Detection (윈도우 이벤트 로그 기반 기업 보안 감사 및 악성코드 행위 탐지 연구)

  • Kang, Serim;Kim, Soram;Park, Myungseo;Kim, Jongsung
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.28 no.3
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    • pp.591-603
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    • 2018
  • Windows Event Log is a format that records system log in Windows operating system and methodically manages information about system operation. An event can be caused by system itself or by user's specific actions, and some event logs can be used for corporate security audits, malware detection and so on. In this paper, we choose actions related to corporate security audit and malware detection (External storage connection, Application install, Shared folder usage, Printer usage, Remote connection/disconnection, File/Registry manipulation, Process creation, DNS query, Windows service, PC startup/shutdown, Log on/off, Power saving mode, Network connection/disconnection, Event log deletion and System time change), which can be detected through event log analysis and classify event IDs that occur in each situation. Also, the existing event log tools only include functions related to the EVTX file parse and it is difficult to track user's behavior when used in a forensic investigation. So we implemented new analysis tool in this study which parses EVTX files and user behaviors.

Profitability determinants of hospitals (병원의 수익성 관련 요인)

  • 이윤석;유승흠
    • Health Policy and Management
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    • v.13 no.3
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    • pp.129-147
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    • 2003
  • This study is to grasp a trend of profitability classified by characteristics of hospitals and to analyze related factors. Subjects are 145 hospitals which have gotten the standardization audit by Korean Hospital Association during 1998-200l. Profitability was measured in the aspect of operation profit rate with operating margin to gross revenue as proxy variables. Independent variables were classified by general factors (ownership, number of beds, period of establishment, competition), financial factors (liabilities to total assets, current ratio, fixed ratio, total asset turnover, inventories turnover), and factors related to patient treatment (average length of stay, bed occupancy rate, new outpatient ratio, admission ratio of outpatients, number of patients per specialist, personnel costs per adjusted inpatient, administrative costs per adjusted inpatient). Hierarchical multiple regression analysis model was used in this study. As a result of hierarchical multiple regression analyzation of operating margin to gross revenue, adjustive $R^2$ of general factors was relatively more powerful. The factors had significant effect on operating margin to gross revenue were ownership(+), number of beds(+), competition(+), current ratio(+), fixed ratio(+), total asset turnover(+), personnel costs per adjusted inpatient(-).

An effective approach for the attainment of Environmental Management System certification (환경경영시스템 인증을 위한 효율적 추진방안)

  • 박노국;이성호;황정희
    • Proceedings of the Safety Management and Science Conference
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    • pp.315-321
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    • 2003
  • Under WTO we are confronted with the upcoming of the infinite competition and the opening of education market. In order to meet such new changes, more and more university in education industry participate in the certification of ISO 14000. This paper presents an effective approach to obtain the ISO 14001 environmental management system, summarized as follows: First, the top manager should understand the environmental problems and motivate all personnels. Second, a systematized environmental management system should be constructed in accord with actual circumstances of firms, and should be improved continuously by means of effective operation, internal audit and management review. Third, an environmental policy should be published, the environmental programs should be established following an environmental objective, target and they should be monitored regularly.

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Study of Configuration Management for City Train Standard Specifications using SE Tool (SE 툴을 이용한 도시철도 표준사양 형상관리 방안 연구)

  • Lee, Woo-Dong
    • Proceedings of the KIEE Conference
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    • pp.1095-1096
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    • 2006
  • Configuration management plays a key role in systems engineering process for any project from earlier stage of development. It consists of five major activities, ie., configuration management planing, configuration identification, configuration control, configuration status accounting and configuration verification and audit, and is essential to control system design development and operation throughout entire life cycle of the system development. And it is directly associated with other part of systems engineering management, ie., technical data management which provides traceability of important decisions and changes during development. In this paper, we describe how to apply CASE(Computer-aided Systems Engineering) tool-Cradle for the configuration management to achieve effectiveness of City Train Standard Specification Management process.

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