• Korean Journal of Occupational Health Nursing
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• v.26 no.4
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• pp.218-226
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• 2017

Purpose: The study aimed to determine the impact of post-traumatic stress and ways of stress coping on problem drinking in firefighters. Methods: Data were collected from May 11 to June 11, 2015, in fire brigades across South Korea. Participants were 183 male firefighters who used self-report questionnaires containing questions from the Impact of Event Scale-Revised (IES-R), Ways of Coping Checklist (WCC), and Alcohol Use Disorders Identification Test (AUDIT). Data were analyzed using $x^2$ test, t-test, and logistic regression with the SPSS/WIN 21.0 program. Results: The prevalence of PTSD among firefighters was 36.7% and that of problem drinking was 39.3%. Firefighters with single (OR=0.23, 95% CI=0.038~1.321) and married status (OR=0.46, 95% CI=0.069~3.040) were less likely to have problem drinking than those who were divorced or bereavement. Those with invasion symptoms (OR=1.17, 95% CI=1.031~1.327) and hyperarousal symptoms (OR=0.85, 95% CI=0.722~0.989) were more likely to have problem drinking than those with avoidance symptoms. Conclusion: Post-traumatic stress symptom was a major risk factor that increased problem drinking, and married status reduced problem drinking. There is a need to develop post-traumatic stress symptom management program and early education content for symptom management.

• Archives of Plastic Surgery
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• v.47 no.2
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• pp.153-159
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• 2020

Background Perforator artery flaps based on the branches of intercostal arteries and lateral thoracic artery can be used for reconstruction after breast-conserving surgery (BCS). Although described more than a decade ago, these have not been adopted widely in clinical practice. We report on short-term and long-term surgical outcomes of partial breast reconstruction using chest wall perforator flaps from a prospective multicenter audit. Methods All patients operated for BCS and partial breast reconstruction using intercostal artery perforator or lateral thoracic artery perforator flaps from January 2015 to October 2018 were included in the analysis. Oncoplastic breast surgeons with appropriate level of training performed all tumor excisions and reconstructions as a single-stage procedure. Patient characteristics, treatment details and surgical outcomes were noted. Specific outcomes recorded were margin re-excision and complication rates. Results One hundred and twelve patients underwent the procedure in the given study period. The median age was 54 years. Median specimen weight was 62.5 g and median volume of excision was 121.4 mL. Fifteen patients (13.39%) underwent a margin re-excision for close or positive margins without additional morbidity. One patient required a completion mastectomy. Eight patients (7.14%) had an early complication. None of the patients required a contralateral symmetrization procedure. The results were comparable across the participating centers. Conclusions Chest wall artery perforator-based flaps are an excellent option for lateral and inferior quadrant partial breast reconstructions. The short and long-term surgical outcomes are comparable across sites and can be performed with minimal morbidity. Patient-reported outcome measures need to be studied.

• Management & Information Systems Review
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• v.33 no.1
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• pp.173-190
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• 2014

According to COSO(2013) "Internal control is a process that is designed to provide reasonable assurance that a firm can achieve its objectives, where differing aspects of internal control can be partitioned into operating objectives, reporting objectives, and compliance objectives." Internal control over financial reporting(ICFR) is focus on reporting objectives and includes that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company's assets that could have a material effect on the financial statements. Thus, firms with weak ICFR have negative a effect on Firm value because those firms are great likelihood of misappropriation and inefficiency decision. In this regard, this study investigates the association of ICFR with the likelihood of firm failure. Specially, I measure the characteristic of ICFR as disclosures of material weaknesses and operating personnel of ICFR. I identify the likelihood of firm failure as going-concern opinion issued in audit report. As result, I find that a higher probability of firm failure is positively associated with the material weakness in ICFR also I find that a higher probability of firm failure is negatively associated with experience and qualified CPA of personnel in ICFR.

• International Commerce and Information Review
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• v.15 no.1
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• pp.259-283
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• 2013

In this study has been suggested on the basis of the Court of Audit's report on trade insurance issues presented and the Export Credit Guarantee Insurance Improvement. First, the improvement insurance underwriting standards and come up with measures to improve the soundness of the insurance fund trading. In order to do this, (1) warranty for a lower credit companies strengthen underwriting standards, (2) raise short-term solvency and the accuracy of financial statements Review criteria Borrowings calculated based, (3) trustee companies Warranty Terms for improvement, (4) for closure of businesses quickly take measures of bond conservation measures. Second, through improved risk management measures to strengthen risk management for export credit guarantees are to be provided.

• Journal of the Society of Disaster Information
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• v.9 no.1
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• pp.50-55
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• 2013

Self-Prevention Plan Review Report and Review Standards Process Safety Management(PSM), Safety Management System(SMS), including the contents of the safety management system audit standards, notices and guidelines on the screening form and were analyzed. Were expected through the interview and screening personnel in the screening process to identify problems prior research so that it can be reflected in the. Also divided into methods such as document review and on-site implementation status of the review written Emergency Preparedness Plan depending on the item proposed. Toxic Chemicals Control Act(TCCA) Self-Prevention Plan Review Regulations. However, the substantial approval process, and do not enable the system performance lacked Self-Prevention Plan Review. Review half configuration to enhance the professionalism and efficiency of the work of this research was performed.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.13 no.5
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• pp.91-104
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• 2003

A masquerader is someone who pretends to be another user while invading the target user's accounts, directories, or files. The masquerade attack is the most serious computer misuse. Because, in most cases, after securing the other's password, the masquerader enters the computer system. The system such as IDS could not detect or response to the masquerader. The masquerade detection is the effort to find the masquerader automatically. This system will detect the activities of a masquerader by determining that user's activities violate a profile developed for that user with his audit data. From 1988, there are many efforts on this topic, but the success of the offers was limited and the performance was unsatisfactory. In this report we propose efficient masquerade detection system using SVM which create the user profile.

• Journal of Distribution Science
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• v.21 no.6
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• pp.107-117
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• 2023

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

• Progress in Medical Physics
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• v.24 no.4
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• pp.315-322
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• 2013

The aim of this work is to verify the self-quality assurances in medical institutions in Korea through the external audits by the group of experts and have a mutual discussion of the systematic problems. In order to validate the external audits 30 of 80 medical institutions across the nation were picked out considering the regional distribution and the final 25 institutions applied voluntarily to take part in this work. The basic rules were setup that any information of the participants be kept secrete and the measurements be performed with the dosimetry system already verified through intercomparision. The outputs for 2 or more photon beams, the accuracy of gantry rotation and collimator rotation and the poistional accuracy of MLC movement were measured. The findings for the output measurement showed the differences of -0.8%~4.5%, -0.79%~3.01%, and -0.7%~0.07% with respect to that of the verified dosimetry system for the 6MV, 10MV, and 15MV, respectively. For the reference absorbed dose 8 (16%) of 50 photon beams in 25 medical institutions differed 2.0% or greater from the reference value. The coincidences of Field size with x-ray beam and radiation isocenters of Gantry roration and collimator rotation gave the results of within ${\pm}2$ mm for every institute except 2 institutions. The positional accuracy of MLC movement agreed to within ${\pm}1$ mm for every institute. For the beam qualities of 6 MV photon beams kQ values showed the distribution within 0.4% between maximum and minimum. For the protocols 21 institutions (84%) used absorbed dose to water based protocol while 4 insitutions (16%) used air kerma based one. 22 institutions employed the SSD technique while 3 institutions did the SAD one. External audit plays an important role in discovering the systematic problems of self-performing Quality Assurances and having in depth discussion for mutual complementation. Training experts of international level as well as national support system are required so that both the group of experts of medical physicists and government laboratory could perform together periodical and constant external audits.

• Journal of Distribution Science
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• v.12 no.4
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• pp.85-92
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• 2014

Purpose - This study conducted empirical research on non-financial corporations listed on the stock exchange from 2001 to 2010, focusing on the effects of corporate governance on real earnings management of corporations. In particular, this study examined primarily the impact of the largest shareholder who could use earnings management to pursue his own self-interest, and foreign investors who played a checking role against the largest shareholders. The study also reviewed the relationship between corporate governance and earnings management while also considering corporate growth. Research design, data, and methodology - As for the measurements of real earnings management, abnormal operating cash flow and abnormal production cost were utilized. As for the independent variables, share ratio of the largest shareholder and affiliate person (M) and share ratio of foreign investors (FT) were leveraged. This study excluded those organizations that had changed their fiscal years, those that had not submitted an audit report, corporations under supervision, delisted corporations, corporations that had changed their business type, and so on, from the non-financial corporations out of the publicly traded corporations whose fiscal year ended in December from 2001 to 2010 in addition, KIS values were utilized for the corporate financial data in the study. To verify whether management structure and growth had an impact on real earnings management of a corporation through empirical analysis, a multiple regression analysis model was applied. Result - First, as a result of the analysis, the share ratio (M) of the largest shareholder and affiliate person was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD). When controlling the growth, the share ratio (M) of the largest shareholder and affiliate person was found to have an insignificant correlation with abnormal cash flow from operations(ACF) but a significant correlation with abnormal production cost (APD). Second, foreign ownership (FT) was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD) at the confidence level of 1 percent when not including the growth dummy. When controlling the growth, foreign ownership (FT) was found to have a significant negative correlation with abnormal cash flow from operations (ACF) and with abnormal production cost (APD). Conclusion - The results imply that the largest shareholder is closely related to earnings management through real activities regardless of corporate growth. It is also possible to determine from these results that foreign investors are related to earnings management through real activities when not considering corporate growth, but that they would reduce earnings management in the case of considering the growth. Thus, this study verified along with the existing studies that foreign investors were conducting the control function on controlling shareholders.

• Korean Journal of Construction Engineering and Management
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• v.16 no.1
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• pp.35-43
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• 2015

It is important to have enough design and construction duration for infrastructure projects. However, recent water resource project in Korea shows several problems caused by their fast-tract schedule. National Audit Committee report several water resource projects have quality problems caused by insufficient project duration. Especially, water resource projects such as dam and water pipeline construction should have proper time to secure their structure quality. Normal project duration for these projects should be estimated based on previous similar projects' historical data analysis. However there is no standard model which can estimate normal project duration for water resource projects in Korea. There are several normal project duration estimation models for building project developed by public(LH) and private construction companies. However, there is no proper model for water resource projects. So, this study developed normal project duration model for dam and water pipeline projects using historical data and show application of models.