• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.877-883
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• 2020

The purpose of the article is to evaluate the factors that affect the degree of environmental accounting information disclosure. Data are collected from 87 industry companies listed on the Vietnamese stock market from 2009 to 2019. I focus on the effect of factors such as the Firm size, Profitability, Leverage, Firm age, and Independent auditors. To explain the causal relationship between factors, I construct the regression model and then test it by using different statistical method approaches, including the pooled OLS, the fixed effects model, and the random effects model. Then I conduct testing of model defects: White Test, Wooldridge Test, Hausman Test, and Wald Test. The Feasible Generalized Least Squares (FGLS) method is used to analyze the image factors that affect environmental accounting information disclosure. The results show that the extent of environmental accounting information disclosure is influenced by factors: firm size, uptime and independent audit. These factors positively affect the level of environmental accounting information disclosure; independent audit has the greatest influence. Based on the research results, the author gives recommendations to improve the disclosure of environmental accounting information for industrial enterprises listed on the Vietnamese stock market, increasing the competitiveness of the public company in terms of global integration.

• 품질경영학회지
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• 제28권4호
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• pp.106-118
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• 2000

We analyze the current quality management status for firms producing steel outfits of ships and develop an efficient QMS appropriate to Korean steel outfit industry. The firms recently obtained ISO 9000 certificates and are located in Pusan ${\cdot}$ Kyungnam district of Korea. The analysis is based on the audit results from ISO 9000 for seven steel outfit firms during last three years. We find out major requirements of ISO 9000 and investigate statistical relationship among major requirements, types of data, and groups of firms by using a statistical package, SAS. Recommendations regarding add-on requirements are suggested to install an efficient QMS in Korean steel outfit firms.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2008년도 춘계학술대회 논문집
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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.

• 국제학술발표논문집
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• The 8th International Conference on Construction Engineering and Project Management
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• pp.243-248
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• 2020

In addition to a range of H&S documentation, a range of actions, beliefs, interventions, practices, and states are important in terms of achieving optimum construction H&S. Conclusions include that H&S documentation facilitates and assists planning, organising, leading, controlling, and coordinating H&S. Furthermore, current H&S documentation: is inappropriate in that it can be complex, generic, lengthy, onerous, repetitive (duplicative), and vague; engenders dubious practices; generally, 'does not add the potential value'; shifts the focus from the physical process, and could be improved. Recommendations include: industry associations should review their 'audit system' to interrogate the allocation of points; H&S documents must reflect the intention of the requirement; the synergy between H&S documentation, and actions, interventions, and practices should be investigated, digested, and focused upon, and 'audits', or rather inspections, should focus more on the physical process, actions, interventions, and practices, than documentation.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.895-907
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• 2020

Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks' financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks' information transparency, commitment from banks' senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

• 한국융합학회논문지
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• 제5권4호
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• pp.93-99
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• 2014

클라우드 컴퓨팅은 인터넷 기술을 활용하여 IT자원을 필요한 만큼 빌려서 사용하고 서비스 부하에 따라서 실시간 확장성을 지원받으며 사용한 만큼 비용을 지불하는 컴퓨팅 기술을 말한다. 클라우드 컴퓨팅의 핵심기술인 가상화는 서버, 스토리지 및 하드웨어 등을 분리된 시스템이 아닌 하나의 영역으로 간주하여 자원을 필요에 따라 할당하는 기술이다. 그러나 가상화 환경에서 필요로 하는 보안 메커니즘은 하나의 서버 내부가 아닌 서버 간의 트래픽을 모니터링 하도록 설계되어 있고 기본 수준의 가시성, 통제성 및 감사 기능을 갖는 기존 보안 메카니즘으로는 대응하기 어려운 상황이다. 본 논문에서는 클라우드 컴퓨팅 환경에서 가상화 기술의 보안 취약점을 분석하고 이를 토대로 가상화 기술과 관련된 하이퍼바이저 보안 및 게스트 OS 보안 권고 사항을 제시하고자 한다.

• 한국식품위생안전성학회지
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• 제14권1호
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• pp.104-114
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• 1999

This study was conducted to find out the proper ways of implementation of Hazard Analysis Critical Control Point (HACCP) concepts applicable to the current Korean food inspection system. The following recommendations are based on an in-depth review of the Canadian Food Safety Enhancement Program (FSEP), which is one of the leading HACCP programs adapted to the food industry. Since 1997, the HACCP system has been voluntarily applied to meat processing plants in Korea in accordance with the Food Protection Law. But the guidelines are obscure and inadequate to expand to the diversity of food plants, and are therefore only applied to a limited number of plants of small scale enterprise. For these reasons, it is necessary to prepare an enhanced food safety control program focused not only on the HACCP plants but also on the non-HACCP plants. The national program should be the fundamental framework of a food safety control policy enforced by all the relevant authorities. The Prerequiste Program of Canadian Food Inspection Agency and Sanitation Standard Operating Procedures (SSOP) of FSIS are good example programs for the non-HACCP plants. These programs, which are a major part of the HACCP system, could easily be adapted to the Korean food industry. To improve the current HACCP implementation guideline, it is necessary to develop a detailed implementation manual, generic HACCP model, training program, and an audit program.

• 한류연구
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• 제2권1호
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• pp.9-16
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• 2023

This study will provide an overview of the development of 'Corporate Social Responsibility' (CSR) in South Korea throughout time, as well as its sources of inspiration and recommendations. The study will also rely on the body of existing research to provide insights into the present condition of CSR in the nation and the measures launched to promote socially responsible practices in the corporate environment. As a result, it will act as a crucial dedication to comprehending corporate social responsibility within the Korean environment. According to the searching results in the literature content dataset, there has been total four historical paradigm of CSR in South Korea, such as (1) Adoption of the CSR principles, (2) Introduction of the Korean Association of Social Responsibility, (3) The Seoul Environmental Charter, (4) The Board of Audit and Inspection Intervention. Based on the results of the current study, the present author could conclude that ingrained corporate social responsibility (CSR) is in Korean business culture, which has been promoted since the 1920s. Businesses can benefit by using the guidelines offered by the CSR Promotion Act and related activities to uphold their responsibilities towards society and the environment, overviewing comprehensively CSR advancement in South Korea from the 1920s to the display day.

• 대한기관윤리심의기구협의회지
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• 제2권2호
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• pp.37-48
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• 2020

Purpose: The purpose of this study is to assess the operational status and level of understanding among IRB and HRPP staffs at a hospital or a research institute to the HRPP guideline set by the Ministry of Food and Drug Safety (MFDS) and to provide recommendations. Methods: Online survey was distributed among members of Korean Association of IRB (KAIRB) through each IRB office. The result was separated according to topic and descriptive statistics was used for analysis. Result: Survey notification was sent out to 176 institutions and 65 (37.1%) institutions answered the survey by online. Of 65 institutions that answered the survey; 83.1% was hospital, 12.3% was university, 3.1% was medical college, 1.5% was research institution. 23 institutions (25.4%) established independent HRPP offices and 39 institutions (60.0%) did not. 12 institutions (18.5%) had separate IRB and HRPP heads, 21 (32.3%) institutions separated business reporting procedure and person in charge, 12 institutions separated the responsibility of IRB and HRPP among staff, and 45 institutions (69.2%) had audit & non-compliance managers. When asked about the most important basic task for HRPP, 23% answered self-audit. And according to 43.52%, self-audit was also the most by both institutions that operated HRPP and institutions that did not. When basic task performance status was analyzed, on average, the institutions that operated HRPP was 14% higher than institutions that only operated IRB. 9 (13.8%) institutions were evaluated and obtained HRPP accreditation from MFDS and the most common reason for obtaining the accreditation was to be selected as Institution for the education of persons conducting clinical trial (6 institutions). The most common reason for not obtaining HRPP accreditation was because of insufficient staff and limited capacity of the institution (28%). Institutions with and without a plan to be HRPP accredited by MFDS were 20 (37.7%) each. 34 institutions (52.3%) answered HRPP evaluation method and accreditation by MFDS was appropriate while 31 institutions (47.7%) answered otherwise. 36 institutions answered that HRPP evaluation and accreditation by MFDS was credible while 29 institutions (44.5%) answered that HRPP evaluation method and accreditation by MFDS was not credible. Conclusion: 1. MFDS's HRPP accreditation program can facilitate the main objective of HRPP and MFDS's HRPP accreditation program should be encouraged to non-tertiary hospitals by taking small staff size into consideration and issuing accreditation by segregating accreditation. 2. While issuing Institution for the education of persons conducting clinical trial status as a benefit of MFDS's HRPP accreditation program, it can also hinder access to MFDS's HRPP accreditation program. It should also be considered that the non-contact culture during COVID-19 pandemic eliminated time and space limitation for education. 3. For clinical research conducted internally by an institution, internal audit is the most effective and sole method of protecting safety and right of the test subjects and integrity for research in Korea. For this reason, regardless of the size of the institution, an internal audit should be enforced. 4. It is necessary for KAIRB and MFDSto improve HRPP awareness by advocating and educating the concept and necessity of HRPP in clinical research. 5. A new HRPP accreditation system should be setup for all clinical research with human subjects, including Investigational New Drug (IND) application in near future.

• 약학회지
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• 제57권2호
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• pp.101-109
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• 2013

Depressive disorders are the most common psychiatric problem in the elderly. Most depression treatment guidelines emphasize treatment with antidepressant medication and recommend that benzodiazepine use be minimized for limited period, particularly to elderly patients. In order to evaluate appropriate use of antidepressants and benzodiazepine, retrospective review of prescriptions was performed. The study population are older than 65 years who had been newly diagnosed with major depressive disorder in specialty mental health at a community general hospital from January $1^{st}$, 2007 to October $31^{th}$, 2012 (N=373). Initial antidepressant accounted for 89.5% with SSRI, and escitalopram accounted for 60.9% of SSRI group. 79% or more of the patients were prescribed the recommended dosage. The maintenance rate for 4 weeks of initial antidepressant was 48% and 6 weeks was 39%. Treatment-discontinuation rate was 68% at 3 month. Alprazolam (short acting benzodiazepine) was prescribed the most, followed by clonazepam (long acting benzodiazepine) and then diazepam. 55% of patients received a duplicated prescription for short acting plus long acting benzodiazepine. 61% of patients used long acting benzodiazepines. Prescribed dosages of benzodiazepines were commonly within a recommended range, while no one was prescribed a appropriate period (up to 2 weeks) except for the early discontinued patients. Appropriate use of zolpidem was only 16.2%. The depressed elderly treated in specialty mental health mostly received long-term treatment with benzodiazepines in combination with antidepressants, guideline recommendations was not followed. Multidisciplinary interventions like audit and feedback of benzodiazepine use are needed and education for the elderly is needed to properly maintain antidepressant treatment.