• 제목/요약/키워드: Audit Report

검색결과 77건 처리시간 0.029초

임신 중 음주에 대한 지식과 인식이 임신 중 음주에 미치는 영향 (Effects of Knowledge and Recognition of Alcohol Use during Pregnancy on Actual Alcohol Use during Pregnancy)

  • 김일옥;정구철;양은경
    • 여성건강간호학회지
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    • 제18권4호
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    • pp.279-289
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    • 2012
  • Purpose: The purpose of this study was to explore the influence in a planned pregnancy of alcohol related family variables, knowledge and recognition of the effects of alcohol use during pregnancy on actual alcohol use during pregnancy. Methods: The participants were 284 women who had experienced a pregnancy at some time in their lives. The data were collected from December 2011 to January 2012 and the method of data collection was self-report questionnaires. The instruments for this study were AUDIT-K, Knowledge of alcohol use during pregnancy, and Recognition of alcohol use during pregnancy. Results: There were higher incidences of alcohol use during pregnancy when alcohol consumption was a problem, when there was a family member with an alcohol problem, or after having had an artificial abortion. There was no correlation in alcohol use during pregnancy with knowledge, but a correlation with recognition was found. Conclusion: The results of this study suggest that the main factor in alcohol use during pregnancy is recognition of the effects of alcohol use during pregnancy.

정보시스템 부정행위 신고시스템 설계 (Design of Fraudulent Process Notification for Management Information Systems)

  • 이중희;이상원;안현섭
    • 한국정보통신학회:학술대회논문집
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    • 한국정보통신학회 2013년도 추계학술대회
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    • pp.629-631
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    • 2013
  • 많은 기업에서 부정행위나 절차가 만연하고 있다. 하지만, 직원들은 방어적 또는 반응적 보복을 당할까 두려워 불법적인 행위들을 고발하지 않고 있다. 이러한 배경에서 부정행위를 신고할 수 있는 시스템을 제안한다. 본 설계는 기업현장에서 정보시스템을 사용함에 있어서 발생하는 부정적 절차에 대해 효과적인데, 이 부정절차 신고는 신고처리, 신고방법, 저장매체 등과도 연관을 가지고 있다. 우리는 시스템과 신고자의 관점에서 부정절차 신고에 관한 전체적인 구조를 설계하고, 추가적인 신고 세부방법에 대한 설계를 덧붙이고자 한다.

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Effect of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Vietnamese Commercial Banks

  • TRAN, Quoc Thinh;LAM, To Trang;LUU, Chi Danh
    • The Journal of Asian Finance, Economics and Business
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    • 제7권11호
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    • pp.327-333
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    • 2020
  • Corporate social responsibility is an inevitable trend in the global context. It is the responsibility of the organizations to the community and society to ensure the fairness of the interests of stakeholders. This is an issue that deserves attention, not in the national or regional level, but as a global issue. The purpose of article is to examine the effect of corporate governance on corporate social responsibility disclosure of 155 samples of 31 Vietnamese commercial banks from 2015 to 2019. The data of this study is employing time-series data and used the ordinary least squares to test the model. The results show that there are three factors that positively affect corporate social responsibility disclosure, namely, board size, foreign members of board, and audit committee. Thereby, the article proposes that board of director in Vietnamese commercial banks needs to raise awareness about corporate social responsibility, and the Central bank of Vietnam should monitor the disclosure of information regularly with severe sanctions on commercial banks that do not comply with the regulations of corporate social responsibility disclosure. This contributes to improving the information quality of the banking sector to meet the trend of international economic integration.

건설현장 사망사고 발생원인과 책임전가의식 간의 관계 분석 (Analysis of Relationship between Fatal Accidents Causes and Consciousness of Scapegoatism in Construction Site)

  • 오규선;차용운;현창택
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2015년도 춘계 학술논문 발표대회
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    • pp.192-193
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    • 2015
  • The number of accidents is raising every year and severity is also increasing. A lot of studies are interested in the leading indicator such as safety culture or safety audit to reduce accidents. In particular, the studies on safety awareness are actively conducted. However, these studies showed that there was consciousness of scapegoatism which to pass responsibility of accident causes to others regardless of safety awareness. It means that there are probability about overestimating and making light of unsafe condition and act which have to manage and control. Eventually, the direct causes which lead to the fatal accident may be consistently arisen. Nevertheless, researches about consciousness of scapegoatism are shortage. Therefore, this study proposed the means to investigate the relationship between consciousness of scapegoatism and accidents through report from KOSHA and conducts the survey with suggested means. This paper will contribute to prevent accidents by identifying relationship between consciousness of scapegoatism and accidents.

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4차 산업혁명시대에 맞는 회계 및 세무 정보의 블록체인 구축 방안 (Developing a Blockchain based Accounting and Tax Information in the 4th Industrial Revolution)

  • 홍성혁;서초롱
    • 한국융합학회논문지
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    • 제9권3호
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    • pp.45-51
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    • 2018
  • 이제는 1969년 컴퓨터 정보화 및 자동화 생산의 3차 산업혁명에 이어 인공지능(AI)을 통한 4차 산업혁명이 일어나고 있다. 이로 인하여 세계 경제포럼의 발표에 따르면 2020년까지 510만개의 일자리가 사라질 것으로 전망하고 있다. 그중에 회계사와 세무사 또한 포함되어 있다. 회계사는 경영컨설팅, 회계감사, IPO경영자문 등의 업무를 수행하며, 세무사는 세법신고, 세법자문 등의 업무를 수행하는 전문직업이다. 따라서 이 연구에서는 4차 산업혁명의 시대에 적합한 회계 및 세무 정보를 블록체인화하여 세무와 회계 업무의 효율성을 높여 투명하고 안전한 세무와 회계 정보 구축 방안을 제안한다.

내부통제와 미래이익에 대한 주가 정보성 (Internal Control and Stock Price Informativeness about Future Earnings)

  • 왕람;박희우
    • 아태비즈니스연구
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    • 제14권4호
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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.

한의학임상협연연구의 필요성과 효율적인 조직체계의 구축 (Establishment of Efficient Organization for Coordination Center on Clinical Research in Traditional Korean Medicine)

  • 고성규;전찬용;박종형;한창호;정우상;문상관;조기호;김영석;배형섭
    • 대한한의학회지
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    • 제27권1호
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    • pp.196-203
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    • 2006
  • Objectives : The aim of this study is to investigate how does the methods of treatment and diagnosis of Traditional Korean Medicine(TKM) get the evidence of efficacy and safety and what type of efficient body and appropriate facility of the coordination center for clinical trial in TKM. Methods : We have got the information of clinical trial center or clinical collaboration center by site invitation, search of paper and reports and internet exploration for the domestic or foreign site. Results : Coordination center for clinical trial usually involves every steps of clinical trials, such as development of Case Report From (CRF), design of study, calculation of sample size, randomization, maintenance of blinding, monitoring and audit of the resource document, data and CRF, data entry, quality control of data, analysis and report. Conclusions : The body needs several aresa of experts, which are epidemiologists, biostatisticians, research nurses for coordination, data manager and programmer, and administrator. This body would be enhance and help he clinical researches including clinical trials in TKM.

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의료기기 허가·신고·심사 등에 관한 규정 변화와 전망 : 한의 의료기기 중심으로 (Changes and Perspects in the Regulation on Medical Device Approval Report Review, etc. : Focus on Traditional Korean Medical Devices)

  • 김대진;최병희;김태영;정성희;강우석
    • 대한예방한의학회지
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    • 제28권1호
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    • pp.31-42
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    • 2024
  • Objective : In order to understand the changes in domestic approval regulations applicable to traditional Korean medical device companies, this article will explain the major amendments 「Regulation on Medical Device Approval Report Review, etc.」 from 2005 to the present on a year-by-year basis, and provide a counter plan to the recent changes in approval regulations. Methods : We analysed the changes in approval regulatory amendments related to the traditional Korean medical devices from 2005 to the present. Results : The Ministry of Food and Drug Safety is continuously improving medical device approval regulations to ensure the global competitiveness of domestic medical devices and contribute to the improvement of public health. Recent major approval regulatory amendments include the establishment of a review system for software medical devices and digital therapeutics, the recognition of real world evidence materials, the introduction of a biological evaluation of medical devices within a risk management process and a medical device approval licence renewal system. Conclusions : It is expected that the range of medical devices available to Korean medicine doctors will continue to expand in the future through the provision of non-face-to-face medical services and the development of advanced and new medical devices, as well as wearable medical devices and digital therapeutics. In order to increase the market entry potential of traditional Korean medical devices that incorporate advanced technologies such as digital technology and AI-based diagnosis and prediction technology, it is urgent that the government provide significant support to traditional Korean medical device companies to improve approval regulatory compliance.

Outcome of complete acellular dermal matrix wrap with polyurethane implant in immediate prepectoral breast reconstruction

  • Naemonitou, Foteini;Mylvaganam, Senthurun;Salem, Fathi;Vidya, Raghavan
    • Archives of Plastic Surgery
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    • 제47권6호
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    • pp.567-573
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    • 2020
  • Background Polyurethane implants have been used on and off in breast reconstruction since 1991 while prepectoral breast reconstruction has gained popularity in recent times. In this study, we present our outcomes from the use of acellular dermal matrix (ADM) complete wrap with polyurethane implants in prepectoral breast reconstruction. Methods This is a retrospective review of prospectively maintained database from 41 patients receiving complete ADM wrap with prepectoral polyurethane implants over a 3-year period. Selection criteria were adapted from a previous study (4135 Trust Clinical Audit Database) evaluating prepectoral reconstruction with Braxon matrices. Patient demographics, operative data, surgical complications, and outcomes were collected and analyzed. Results A total of 52 implant reconstructions were performed in 41 patients with a mean follow-up of 14.3 months (range, 6-36 months). The overall reported complication rates including early (less than 6 weeks) and late complications. Early complications included two patients (4.9%) with wound dehiscence. One of which had an implant loss that was salvageable. Another patient (2%) developed red-breast syndrome and two women (4.9%) developed with seroma treated conservatively. Late complications included one patient (2%) with grade II capsular contraction, 12 patients with grade I-II rippling and two patients (4.9%) with grade III rippling. Conclusions We present our experience of prepectoral polyurethane implant using complete ADM wrap. This is one of the few papers to report on the outcome of the prepectoral use of polyurethane in immediate implant-based breast reconstruction. Our early observational series show satisfactory outcome and long-term results are warranted by a large multicenter study.

알코올 사용장애 환자의 음주심각도, 일주기리듬과 수면의 질이 수면장애에 미치는 영향 (Influence of Severity of Problem Drinking, Circadian Rhythm and Sleep Quality on Sleep Disorder in Alcohol Use Disorder Patients)

  • 고상진;박영신;강민재;홍해숙
    • Journal of Korean Biological Nursing Science
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    • 제19권1호
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    • pp.48-54
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    • 2017
  • Purpose: This study was done to identify the influence of severity of drinking problem, circadian rhythm and sleep quality in patients with alcohol use. Methods: A descriptive study design was utilized. Data were collected using self-report questionnaires from 139 patients with alcohol use disorder who were admitted to a psychiatric hospital in D city, Korea. The questionnaires included Alcohol Use Disorders Identification Test (AUDIT), Composite Scale of Morningness (CMS), Pittsburgh Sleep Quality Index (PSQI), and Korea sleep scale A. Data were analyzed using descriptive statistics, Pearson's correlation coefficients, and multiple regressions using the SPSS 20.0 program. Results: There was significant correlations among severity of problem drinking, circadian rhythm, sleep quality and sleep disorder. The significant factors influencing sleep disorder were severity of problem drinking(${\beta}=.12$, p= .042), circadian rhythm(${\beta}=-.14$, p= .039) and sleep quality(${\beta}=.63$, p= < .001). This model explained 56% of variance in sleep disorder(F = 57.34, p= < .001). Conclusion: The results of this study suggest that the development of sleep intervention programs for alcohol use disorder patients needs to consider severity of alcohol use, circadian rhythm and sleep quality, and sleep assessment and intervention are needed the early stage of the treatment and recovery process.