• Title/Summary/Keyword: Audit Findings

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Symptoms of Posttraumatic Stress Disorder in Relation to the Alcohol Problem in Korean Veterans of Vietnam War (월남전 참전자에서 문제음주와 관련한 외상 후 스트레스 장애의 증상 차이)

  • Kwon, Tae Hyo;Chung, Hae Gyung;Kim, Dong Su;Choi, Jin Hee;Kim, Tae Yong;So, Hyung Seok;Chung, Moon Yong
    • Anxiety and mood
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    • v.7 no.2
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    • pp.119-125
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    • 2011
  • Objectives : The three symptom clusters of posttraumatic stress disorder (PTSD) are reexperience, avoidance, and hyperarousal. Alcohol use disorders frequently co-occur with PTSD, and possible functional correlations are suspected. Scholarly evaluation of the differences between the symptoms of PTSD and those of alcohol problems may be useful in understanding the pathophysiology of the comorbidity. Methods : We recruited Vietnam veterans with PTSD (n=97) and without PTSD (n=132). The alcohol use disorder identification test (AUDIT), and clinician-administered PTSD scale (CAPS) were administered to participants. The PTSD group was divided into two categories: those with PTSD only (n=57) and those with concurrent alcohol-related problems (n=40). Results : The PTSD group showed higher AUDIT scores compared to the control group. In the PTSD group, participants with alcohol problems had a severer symptoms of recurrent dream and sleep disturbance symptoms compared to the PTSD only group. No significant differences were found in the three major symptom clusters of PTSD. Conclusion : These findings support the proposed existence of a functional correlation between PTSD and alcohol use disorder. Clinicians should carefully evaluate and treat comorbid alcohol use disorder in patients with PTSD.

Analysis for Factors of Predicting Problem Drinking by Logistic Regression Analysis (로지스틱 회귀분석을 이용한 문제음주 예측요인 분석)

  • Kim, Mi-Young
    • Journal of Digital Convergence
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    • v.15 no.5
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    • pp.487-494
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    • 2017
  • The purpose of this study was to identify factors which predict problem drinking on adults. Using the data on the Korea Welfare Panel Study for the 7th year, 3,915 people responded to the demographic factor, psychosocial factors and drinking behavior. And the logistic regression analysis was conducted to identify predictors of problem drinking. As a result, 36 percent of those surveyed showed that the problem drinking group. Gender, age, education, occupation, economic status, self-esteem, depression, and satisfaction of family and social relationships were correlated to alcohol use. In addition, the results of logistic regression, gender, age, education, job, self-esteem, depression were predicted problem drinking. Based on these findings, it is recommended practical counterplan that prevention of the problem drinking.

An Empirical Analysis on ISO 9001:2015 Transition Audits (ISO 9001:2015 전환심사의 실증적 분석)

  • Park, Dong Joon;Yoon, Min;Kang, Byung Hwan;Kim, Ho Gyun
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.41 no.4
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    • pp.70-80
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    • 2018
  • The International Organization for Standardization (ISO) published ISO 9001 Quality Management System (QMS)-Requirements in 1987 and has revised four times since then. ISO 9001:2015 is the latest edition. This latest edition has two most noticeable changes. The first major change of new edition focuses on performance with an emphasis on Risk-Based Thinking (RBT) to enhance the process approach. The new edition consists of ten clauses whose first three clauses are largely same as older edition but risks are clearly stated and stressed in last seven clauses, emphasizing on Plan-Do-Check-Act cycle at all levels in the organization. The second major change is that the new edition has the same overall structure as other ISO management system standards known as High Level Structure (HLS) with Annex SL. The companies obtained the certificate of new ISO 9001:2015 QMS by September 15, 2018 in order to maintain as an ISO QMS registered firm. In this article we collected transition audit data from more than 100 companies that registered ISO 9001:2015 QMS for recent three years. We performed a statistical analysis to disclose the relationships between the characteristics of companies and the minor nonconformities found in ISO 9001:2015 requirements during transition audit processes. We also aim to interpret the findings and deduce the implications of the statistical results.

Factors Affecting the Adoption of IFRS: The Case of Listed Companies on Ho Chi Minh Stock Exchange

  • TA, Trang Thu;PHAM, Cuong Duc;NGUYEN, Anh Huu;DOAN, Nga Thanh;DINH, Hang Thuy;DO, Giang Hoang;PHAM, Truong Hong
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.2
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    • pp.873-882
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    • 2021
  • The study investigates the key factors that affect the adoption of the International Financial Reporting Standards (IFRS) by companies listed on Ho Chi Minh Stock Exchange (HOSE) in Vietnam. The factors that are studied in this research include total debt-to-equity ratio, firm size, return-on-equity ratio, audit quality, foreign investment, and financial institution category. The authors have utilized quantitative and qualitative analyses in combination with a logistics regression model and other available analytical tools for conducting the research. All statistics processed in the paper were based on 379 audited financial statements issued in 2018. The results reveal that factors like firm size, return on equity (ROE), audit quality, foreign investment, and financial institution category positively affect the IFRS adoption of HOSE-listed companies, while total debt-to-equity ratio negatively impacts the adoption. The findings suggest Vietnamese law and policy-makers, when promoting the adoption of IFRS by listed companies, should focus more on five variables with positive influence and they can disregard the total debt-to-equity ratio that is insignificant as a factor affecting the adoption of IFRS. This implication could be applied for other firms in Vietnam and for enterprises in other countries, which are in the same stage of IFRS application.

A Study on Problem Drinking and the influence of Parents' Problem Drinking and Codependency among Students in Dept. of Social Welfare. (사회복지학과 재학생의 문제음주, 부모의 문제음주 영향 그리고 공동의존)

  • Kim, Hye-Sun
    • Korean Journal of Social Welfare Studies
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    • v.44 no.2
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    • pp.89-112
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    • 2013
  • This study was aimed to investigate the status and the relation of problem drinking, the influence of parents' problem drinking and codependency among students in Dept. of Social Welfare for students to become competent social workers on problem drinking, which is a serious social problem in our society. The subjects of this study consisted of 303 persons who were the university students of Dept. of Social Welfare in the east of Gangwon-do. The data were collected through self-reported questionnaires from Nov. 22th to Dec. 12th, 2012. Results indicated that 91.1% of students were drinkers, the average of problem drinking based on international standard of AUDIT was 8.33, and problem drinking showed significantly in sex. 30% of students were influenced by parents' problem drinking, both the influence of parents' problem drinking and codependency showed significantly in family income. The average codependency of students was mild level and the influence of parents' problem drinking contributed significantly to the codependency. Implications of findings of this study were discussed.

An Empirical Study on the Development Propensity and Quality of the Public Software Project (공공소프트웨어 사업의 개발 성향과 품질에 대한 실증적 연구)

  • Kim Yong Kyong;Kim Pyung Kee
    • Journal of Information Technology Applications and Management
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    • v.11 no.4
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    • pp.147-167
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    • 2004
  • This study was empirically performed to demonstrate the development propensity and quality of the public software projects in Korea. Tile sample employed in this study contains 168 auditing reports on 107 public software projects which were carried out in the period of 1998 to 2003. The important findings of this study can be summarized as follows. The quality issue in the development process is getting more important with the lapse of time. In addition, the importance of end users' conveniency increases from year to year. Although the Pareto Principle(20 : 80 principle) is not applied strictly, most problems are caused by a few items. Finally, we find evidence that the overall Quality of public softwares is positively influenced by the information system auditing.

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A Study on the management of state-run railroads (국유철도 재산관리 기반체계 구축방안 연구)

  • Kang, Yu--Shin;Choo, Jun-Sup;Kim, Jong-Tae
    • Proceedings of the KSR Conference
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    • 2008.06a
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    • pp.2250-2257
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    • 2008
  • This study examined the existing issues and current status of how to best approach the establishment of railroad asset of the corporation in the long run. It also explored some preventative measures for further problems. Based on the law of state property and related railroad statutes, the research referred to basic plans for railroad management of Korea Rail Network Authority, the outcome of file research, handbook of asset management, guidelines and policy of Ministry of Finance and Economy for state property management, recommendations of the Board of Audit and Inspection and fact-finding research of state property (miscellaneous properties). The findings are making a few suggestions on the service of the Korea Rail Network Authority and Korail.

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Reliability Analysis on the Assessment Indicators for Senior Walking Environment (노인 보행환경 평가항목 신뢰도 분석연구)

  • Lee, Hyung-Sook
    • KIEAE Journal
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    • v.12 no.3
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    • pp.69-75
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    • 2012
  • Developing reliable measures of the environment is important to increase our understanding of the environmental effects on walking among seniors. As a preliminary study for developing an instrument for measuring walkability of seniors' environment, the purpose of this study are to identify important assessment indicators associated with seniors' walking and to test their reliability using inter-rater and intra-rater reliability methods. A set of assessment indicators was identified through literature review, and field studies by trained raters were conducted in three senior centers located in Seongnam area in order to test reliability of the audit tool. The results indicated high percent agreement for most indicators and overall 91.6% and 86.1% of items assessed had good or medium inter-rater and intra-rater reliability, respectively. The reliable assessment indicators would provide reliable data for use in community-based audits of built environment in relation to walking among older adults. The findings showed that the indicators of aesthetics had lower reliability compare to safety, convenience, and access. Rater training with various images would improve rater agreement while reduce rater bias.

Survival From Synchronous Bilateral Breast Cancer: The Experience of Surgeons Participating in the Breast Audit of the Society of Breast Surgeons of Australia and New Zealand

  • Roder, David;Silva, Primali de;Zorbas, Helen;Kollias, James;Malycha, Peter;Pyke, Chris;Campbell, Ian;Webster, Fleur
    • Asian Pacific Journal of Cancer Prevention
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    • v.13 no.4
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    • pp.1413-1418
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    • 2012
  • Background: Previous studies generally indicate that synchronous bilateral breast cancers (SBBC) have an equivalent or moderately poorer survival compared with unilateral cases. The prognostic characteristics of SBBC would be relevant when planning adjuvant therapies and follow-up medical surveillance. The frequency of SBBC among early breast cancers in clinical settings in Australia and New Zealand was investigated, plus their prognostic significance, using the Breast Cancer Audit Database of the Society of Breast Surgeons of Australia and New Zealand, which covered an estimated 60% of early invasive lesions in those countries. Design: Rate ratios (95% confidence limits) of SBBC were investigated among 35,370 female breast cancer cases by age of woman, histology type, grade, tumour diameter, nodal status, lymphatic/vascular invasion and oestrogen receptor status. Univariate and multivariable disease-specific survival analyses were undertaken. Results: 2.3% of cases were found to be SBBC (i.e., diagnoses occurring within 3 months). The figure increased from 1.4% in women less than 40 years to 4.1% in those aged 80 years or more. Disease-specific survivals did not vary by SBBC status (p=0.206). After adjusting for age, histology type, diameter, grade, nodal status, lymphatic/vascular invasion, and oestrogen receptor status, the relative risk of breast cancer death for SBBC was 1.17 (95% CL: 0.91, 1.51). After adjusting for favourable prognostic factors more common in SBBC cases (i.e., histology type, grade, lymphatic/vascular invasion, and oestrogen receptor status), the relative risk of breast cancer death for SBBC was 1.42 (95% CL: 1.10, 1.82). After adjusting for unfavourable prognostic factors more common in SBBC cases (i.e., older age and large tumour diameter), the relative risk of breast cancer death for SBBC was 0.98 (95% CL: 0.76, 1.26). Conclusions: Results confirm previous findings of an equivalent or moderately poorer survival for SBBC but indicate that SBBC status is likely to be an important prognostic indicator for some cases.

A Study on Practical Method of Utility Curve for Deciding Priority Order of the Improvements in Traffic Safety Audit (교통안전진단 개선방안들의 우선순위 산정 연구)

  • Choi, Ji Hye;Kang, Soon Yang;Hong, Ji Yeon;Lim, Joon Beom
    • Journal of the Korean Society of Safety
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    • v.31 no.3
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    • pp.143-155
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    • 2016
  • Recently, a massive loss of life and property is occurring in Korea due to traffic accidents, with the rapid increase in cars. For improvement of traffic safety, the Korea Transportation Safety Authority intensively analyzes accident data in local governments with low traffic safety index, performs a field investigation to extract problems and offers local governments improvements for problems, by conducting the 'Special Survey of Actual Conditions of Traffic Safety' each year, starting 2008. But local governments cannot strongly push forward the improvement projects due to the limited budget and the uncertainty of the improvement plan effects. Therefore, this study suggested a model which applied the Utility concept to the AHP theory, in order to efficiently decide a priority of the improvement plans in accident black spots in consideration of the limited budget of local governments. The number of accidents in each spot for improvement and accident severity, traffic volume, pedestrian volume, the improvement project cost and the accident reduction effect were chosen as evaluation factors for deciding a priority, and data about the improvement plan costs and the accident reduction effects, traffic accidents and traffic volume in the spots to undergo the special research on the real condition of traffic accident in the past were collected from the existing studies. Then, regression analysis was carried out and the Utility Curve of each evaluation factor was computed. Based on the AHP analysis findings, this study devised a priority decision method which calculated the weight and the utility function of each evaluation factor and compared the total utility values. The AHP analysis findings showed that among the evaluation factors, accident severity had the biggest importance and it was followed by the improvement plan cost, the number of accidents, the improvement effect, traffic volume and pedestrian volume. The calculated utility function shows a rise in utility, as the variables of the 5 evaluation factors; the number of accidents, accident severity, the improvement plan effect, traffic volume and pedestrian volume increase and a fall in utility, as the variables of the improvement plan cost increase, since the improvement plan cost is included in the budget spent by a local government.