• Journal of the Korean Society of Marine Environment & Safety
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• v.24 no.6
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• pp.717-725
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• 2018

IMO developed VIMSAS for effective application of IMO instruments related to maritime safety and environmental protection and was implemented from 2006 to 2016. Based on this, the purpose and procedures of VIMSAS applied to IMO member states by trial, and IMSAS was enforced from January 1st 2016. IMSAS was implemented to ensure that IMO Member States, such as flag states, coastal states and port states that ratified the IMO Convention, are properly performing their given responsibilities and to ensure the effective implementation of the IMO instruments through the improvement of identified non-conformities. In this study, the auditing contents and procedures were verified based on IMO documents in order to prepare for the IMSAS audit of Republic of Korea scheduled for 2020. For this purpose, this study proposed an update of a directory, development of monitoring system for information reporting required by IMO instruments, designation of relevant experts, preparation of an English version of related national laws, training of IMSAS auditors and establishment of an IMSAS audit response team for audit of IMSAS in 2020 by referring to the results of the VIMSAS for Republic of Korea, major findings of the VIMSAS of other IMO member states, and Consolidated Audit Summary Report (CASR), which was submitted at the 5th IMO III sub-committee.

• Asian Pacific Journal of Cancer Prevention
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• v.13 no.4
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• pp.1675-1682
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• 2012

Aim: The study aim was to determine the frequency with which women decline clinicians' treatment recommendations and variations in this frequency by age, cancer and service descriptors. Design: The study included 36,775 women diagnosed with early invasive breast cancer in 1998-2005 and attending Australian and New Zealand breast surgeons. Rate ratios for declining treatment were examined by descriptor, using bilateral and multiple logistic regression analyses. Proportional hazards regression was used in exploratory analyses of associations with breast cancer death. Results: 3.4% of women declined a recommended treatment of some type, ranging from 2.6% for women under 40 years to 5.8% for those aged 80 years or more, and with parallel increases by age presenting for declining radiotherapy (p<0.001) and axillary surgery (p=0.006). Multiple regression confirmed that common predictors of declining various treatments included low surgeon case load, treatment outside major city centres, and older age. Histological features suggesting a favourable prognosis were often predictive of declining various treatments, although reverse findings also applied with women with positive nodal status being more likely to decline a mastectomy and those with larger tumours more likely to decline chemotherapy. While survival analyses lacked statistical power due to small numbers, higher risks of breast cancer death were suggested, after adjusting for age and conventional clinical risk factors, (1) for women not receiving breast surgery for unstated reasons (RR=2.29; p<0.001); and (2) although not approaching statistical significance $p{\geq}0.200$), for women declining radiotherapy (RR=1.22), a systemic therapy (RR1.11), and more specifically, chemotherapy (RR=1.41). Conclusions: Women have the right to choose their treatments but reasons for declining recommendations require further study to ensure that choices are well informed and clinical outcomes are optimized.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.14 no.9
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• pp.4412-4420
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• 2013

Alcohol affects human body very seriously by causing different types of disease. Therefore, a great deal of studies on alcohol addiction have been conducted. There is little, however, on skin problem in relation to alcohol abuse in domestic researches. This study, with this reason, has been conducted on alco holic women, especially who have sensitive skin, with pruritus. From May 1st until 20th, 2013, surveys using same questionnaires had been carried out for the two different groups. one with 114 female alcoholics from four different clinics for acoholics through the nation, the other with 106 residents without alcoholic problems in Cheong-ju and Seong-nam city. From the comparative study of those surveys, alcohol addicts showed higher scores on pruritus than those without alcoholic problems. In addition, Audit-K score had positive correlation with pruritus score, and drinking cycle and quantity, too, had been found related to pruritus. It is expected that the findings will be used as a fundamental data for treating alcohol addicts with skin disease and leading more active researches on this field for the future.

• Journal of muscle and joint health
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• v.20 no.3
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• pp.207-213
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• 2013

Purpose: The purpose of this study was to examine the levels of life satisfaction and identify factors influencing life satisfaction in Korean baby-boomer men with drinking problems. Methods: The study used cross-sectional design with secondary analysis of the 7th data of Korean Welfare Penal Study collected in 2012 from 6,000 Korean households. Among 1,572 baby-boomers born between 1955 and 1963, 349 men with a drinking problem were selected as a sample by the Alcohol Use Identification Test (AUDIT) scores. Levels of depression, self-esteem, and life satisfaction were measured. Descriptive statistics, t-tests, ANOVA, Pearson's correlation coefficients, and stepwise multiple regression were conducted with SPSS/WIN 21.0. Results: The findings indicated that the mean AUDIT score was 13.7. Means were 2.8 for depression, 20.2 for self-esteem, and 23.2 for life satisfaction. The results of multiple regression analysis showed that self-esteem, depression, educational level, and levels of problem drinking significantly predicted life satisfaction, explaining 41.1% of the variance. Conclusion: Problem drinking, depression, and self-esteem were important to improve life satisfaction among Korean baby-boomer men. Further study is necessary to examine the mediating effects of depression and self-esteem in the relationship between problem drinking and life satisfaction.

• Journal of the Korean Home Economics Association
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• v.43 no.3 s.205
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• pp.27-43
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• 2005

The purpose of this study was to determine the drinking behaviors and drinking problems of adult, mentally retarded persons over 18 years old. It was also investigated whether gender, age, and pattern of employment create different result of drinking behaviors and drinking problems, and the variables explaining drinking problems were analyzed. One hundred forty adults, mentally retarded persons were surveyed in Seoul and KyeongGi area. The major findings were as follows; The majority of respondents ($58.2\%$) reported that they had consumed alcohol beverages sometimes prior to their having been interviewed. The average age of respondents who had consumed alcohol was 26.4 years and average age of first-use of alcohol was 22 years. For consumption frequency, $39.2\%$ of respondents reported that they drink alcohol once a month. Average alcohol consumption per occasion was 1.5 cups, and $10.9\%$ of respondents answered more than 5 cups per occasion. Regarding problems associated with drinking, $16\%$ of respondent of AUDIT and $51.4\%$ of Family CAGE answered that their children have drinking-related problems. Men drink more than women and experience more alcohol problems. Supervised employment group was the group with the greatest prevalence for drinking. For the amount of drinking, gender and employment pattern showed significant differences. Drinking problems (AUDIT and Family CAGE) of adult, mentally retarded persons were influenced by age of first-use of alcohol, frequency of alcohol use, and alcohol consumption.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.135-147
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• 2022

This study was conducted to determine whether there is a significant relationship between board structure and board committee qualities and corporate cash holdings in Pakistan. For this objective, 168 listed enterprises on the PSX for the period 2016 to 2020 were chosen as a sample from a population of 436 non-financial firms. Multiple regression analysis was used in the study to discover a relationship between board structure and board committee features and cash holdings. The study's findings revealed that board size, executive directors, and board independence have no significant impact on the firm's cash holding because they play no important part in the firm's cash holding. Auditors, audit committee size, audit committee meetings, and the compensation committee, on the other hand, have no major impact on the firm's cash holdings because they are not relevant indicators to compare with cash holdings. While board meeting frequency and leadership structure both have a negative influence on cash holding, board meeting frequency increases firm costs, whereas leadership structure causes agency problems. Results were supported by the pecking order theory, cash flow theory, and agency theory.

• Korean Journal of Health Education and Promotion
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• v.26 no.4
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• pp.71-81
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• 2009

Objectives: This study furthers the currents understanding of alcohol use disorders, stress, mental health status and suicide among Seoul citizens. This study is to identify differences according to socio-demographic variables and variables which affect stress, mental status and suicide for developing mental health programs. Methods: The study subjects using cluster-stratified sampling method were 1234 adults over 19 years old from 17 dong, S-Ku in Seoul City. A cross-sectional study with face-to-face interview was used to collect data. A questionnaire measuring socio-demographic variables, Symptom Checklist-90-Revised (SCL-90-R) and psychosocial wellbeing index-short form (PWI-SF) was utilized. Results: Three findings in this study were discussed: (1) The prevalence of problem drinking and alcohol dependence and AUDIT score were significantly higher among male, younger age, and high level of education and income; (2) AUDIT score were related with stress, all 9 symptoms of SCL-R and suicide plan; (3) Problem drinkers were more likely to have 2.5 times of anxiety, 3.0 times of hostility, and 2.4 times psychoticism than non alcohol problem drinkers. Alcohol dependence drinkers were more likely to have 1.9 times of high risk group of stress, 4.1 times of obsessive-compulsive, 4.7 times of anxiety, 5.5 times of hostility, and 2.3 times psychoticism than non alcohol dependence drinkers. Conclusion: The findings suggest that the future intervention of Mental Health programs should be carefully designed and tailored by socio-demographic variables.

• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.325-332
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• 2022

This research aims to examine and assess how management methods, financial conditions, and corporate governance strategies affect stock returns. This study employs a quantitative approach with a population of 1968 firms with stock returns (return) and a sample of 225 companies with corporate governance practices in the manufacturing industry in Indonesia from 2013 to 2018. The findings of this study show that strategic management has a significant impact on stock return, financial condition, and corporate governance strategy. The findings of this study on debt strategy as a proxy for management strategy, debt default as a proxy for economic conditions, corporate governance strategy as a proxy for centralized ownership, and independent commissioners function as a mechanism of internal and external control in increasing stock return for investors all support increasing stock return for investors. The cost reduction strategy includes reducing operating costs unless the audit committee has not yet functioned as an internal control or requirement for a company to be listed with the Financial Services Authority on the Indonesia Stock Exchange.

• Asia-Pacific Journal of Business
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• v.14 no.4
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• pp.255-273
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• 2023

Purpose - This study examines whether internal control has an effect on stock price informativeness about future earnings. High quality internal control provides continuous assurance for the quality of financial reports, and these future earnings-related information is accurately reflected in the current stock price. Design/methodology/approach - This study collected 12,862 data from 2006 to 2021 in China to make an empirical analysis using the future earnings response coefficient (FERC) and the multiple regression analysis were hired in order to analyze the data. Findings - We find that internal control strengthens the association between current returns and future earnings, indicating that more information about future earnings is reflected in current stock prices. This positive effect exists in both the main board market and the growth enterprise market of China's stock market, especially in the main board market after the implementation of the internal control policy. In addition, we find that the positive effect is weaker for firms that report internal control deficiencies or receives non unqualified internal control audit opinions. The results using earnings persistence yield similar findings, further supporting the results based on the FERC model. Research Implications or Originality - Our tests provide strong evidence that the quality of internal control affects FERC in China stock market.