• Proceedings of KOSOMES biannual meeting
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• 2009.06a
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• pp.79-84
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• 2009

Recently, the degree of navigating vessel's risk is increasing significantly by growing of vessel's volume and increasing of marine facilities, marine bridges and port development etc. As a result, Ministry of Land, Transport and Maritime Affairs generalized formal Maritime Safety Audit as a comprehensive maritime traffic safety management system in order to ensure safety improvements from the planing to maintaining of the development which influence to maritime traffic environment. A MSA is a formal safety performance examination of an existing or future fairway by an audit team. It qualitatively estimates and reports on potential risk of Maritime traffic safety and identifies the measure for improving in safety of human life and preservation of environment. This paper introduced the outline of MSA policy as the guideline for making audit reports is on its developing which is mainly processed by Maritime Safety Research Center, KST in cooperation with KMU, MMU and KORDI.

• Journal of Service Research and Studies
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• v.7 no.3
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• pp.21-36
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• 2017

Recently in information business, managing and auditing are getting more difficult because of enlargement, intellectualization and convergence. In addition, ordering organizations have been having a difficult time choosing a service because not only there is a huge overlap between information audit system and PMO but also the work boundaries of those two are not clear enough. As the demand that a business managing and auditing frame work need to be more developed in terms of independence, quality, economic feasibility and responsibility has been increased, the Korea Association Of Information Systems Audit has been attempting to improve business management and audit system by proposing Unified Project Management Framework whose process is approximately constructed. This study introduces Unified Project Management Framework which is all-encompassing from the ordering at the very beginning of business to the operating in the post-processing step and then verifies its work scope through a comparative analysis with existing management systems. Also, this thesis examines the necessity of unification of audit system and PMO by analysing existing similar systems. At the end, this study, analyses the suitability of Unified Project Management Framework by evaluating it with IT goal frame of COBIT5 which is constructed based on BSC performance management index. The result of the analysis is expected to help people in charge understanding the features of Unified Project Management Framework before they apply it to practical business.

• Journal of the Korean Society of Safety
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• v.27 no.3
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• pp.153-160
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• 2012

Various social problems such as traffic congestion, car accidents and environmental problems(air pollution, noises etc.) have been happening in the Seoul metropolitan area that has the car oriented traffic system providing cars continuously. Along with this, the financial burden caused by current oil price anxiety made paradigm shift from caroriented to public transportation-oriented. Its typical example is an arterial branch bus system changing(bus lane through the center of main road) started in Seoul in July, 2004. But study on safety analysis of bus lane and characteristic of accidents are not sufficient enough to now. The bus lanes are expanded to provide roads for better traffic operation and accidents between buses and pedestrians or ordinary vehicles are considered main problems. This study divided each bus route of median bus lane(bus-only lane through the center of main roads) and bus lane at roadside by intersection and collected and analysed data about influence variables of bus accidents chosen in each section. We constructed a logistic model using collected data. As a result, bus lane at roadside are used by both buses and other kinds of vehicles differently from median bus lane and showed such characteristic in accident influence. Therefore access management to factors causing conflict and improvement of operation management are required. In case of median bus lane, the more buses moving general vehicle lane and traffic volume of section were, the more accidents happened. In case that stop line of center lane is not backward, view blocking of vehicles turning left caused accidents.

• The Korean Journal of Emergency Medical Services
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• v.20 no.2
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• pp.127-144
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• 2016

Purpose: The purpose of this study was to investigate the drinking behavior of university students in Jeju for the safe campus life. Methods: A self-reported questionnaire was completed by 549 students in 4 universities in Jeju. The data were analyzed by t-test, one way ANOVA, and multiple regression using SPSS Win 19.0 program. The questionnaire instruments consisted of Alcohol Use Disorders of Identification Test-Korea (AUDIT-K) and Life Stress Scale for College Students adapted by Chon. Results: The alcohol consumption rate of participants accounted for 96.2%. The binge drinking rate in female students were 33.9% and that in male students was 29.5%. The result by scoring AUDIT showed that 30.7% of participants were normal drinking group, 36.0% were hazardous drinking group, and 33.3% were estimated alcohol abuse group. The average score of stress was 1.45 by Likert 4 point scale. The female students tended to have more stresses than male. The most important influencing factors on drinking behavior were the first alcohol drinking(${\beta}=-.250$, p< .001), gender(${\beta}=.202$, p< .001), and relationship problem(${\beta}=.116$, p < .05). Conclusion: The drinking rate of university students revealed higher than that in other age groups. So the early systematic education is strongly recommended to prevent the physical and mental side effects.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.24 no.6
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• pp.1271-1284
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• 2014

This paper classifies technical, administrative and physical areas of defects and advices made by an external audit (ISO27001) and internal audit (performed by a security team) in a company which has the management system of information security. With the classified data it finds the correlation between the budget and investment of information security, and analyze the correlation. As a result of the analysis, it has been found that as time goes on there is a consistent correlation between a administrative area and technical area of security. Specially, it has been confirmed that the relation between the scale of the budget which is not executed and the number of the defects and advices made by the audit is in direct proportion. Therefore, in this paper, so as to provide a model that can be used for validating the effectiveness of the protective investment information by statistically calculating the similarity based on the results of correlation analysis. This research is intended to help that a company makes a precise decision when it establishes a policy of information security and systematic methodology of the investment in information security.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2014.05a
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• pp.46-47
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• 2014

Recently, BAI(Board of Audit and Inspection of Korea) has recommended that "Result unit cost" of Korean government apply to national power plant construction project when plant owner corporations estimate budget price for tender. but nuclear industry have difficulties with this suggestion. the purpose of this study is to review the "Result unit cost" and problem with application of NPP construction cost estimating. And proposed the direction of application of "Result unit cost" to NPP construction cost estimating.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.41 no.4
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• pp.160-170
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• 2018

This paper is an exploratory study on the success factors of Defence Quality Management System (DQMS) which is the certification system granted by the military for improving the quality of munitions. DQMS is established by adding military requirements to the ISO standard, thus, we especially focus on the additional requirements to figure out success key factors of DQMS certification. The 51 additional requirements of Korean Defense Specification (KDS) are empirically investigated from 67 companies that acquired DQMS certification. Firstly, we conduct an independent t-tests on 51 additional requirements of KDS 0050-900-3 to determine if there is a difference between an easily certified company and a hard-to-certify company, and obtain 8 requirements such as 'Internal propagation of performance', 'Preparation of documented work instructions', 'Work instructions in the workplace', 'Documentation of equipment management', 'Inventory management', 'Packaging and identification', 'Guarantee of access to internal audit result for customers', 'Notification to the customer for improper product.' Secondly, we carry out an factor analysis to the 51 additional requirements for classification, and figure out that 4 requirements among the 8 requirements above mentioned are grouped together in the same factor. The 4 requirements are 'Preparation of documented work instructions', 'Work instructions in the workplace', 'Packaging and identification', and 'Guarantee of access to internal audit result for customers.' The result of this paper will provide useful information to the company preparing for DQMS.

• 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.

• Progress in Medical Physics
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• v.31 no.2
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• pp.20-28
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• 2020

Purpose: The objective of this study is to perform Postal dosimetry audits for medical linear accelerators in radiation therapy institutions using glass dosimeters and Gafchromic film reading systems and postal dosimetry audit procedures, and to evaluate radiation therapy doses and mechanical accuracy in medical institutions. Methods: Photon output measured and analyzed using a standard phantom for measuring photon output dose using a glass dosimeter for medical linear accelerators. Mechanical accuracy was measured and analyzed using software for film measurement. Results: Measurement and analysis of photon beam output dose using a standard phantom glass dosimeter for photon beam output dose measurement was completed. All tolerance doses were within 5%. Mechanical accuracy measurement and analysis using a standard phantom for verifying the mechanical accuracy of linear accelerator (LINAC) using a Gafchromic film were completed, and all results were shown within tolerances (2 mm or less). Conclusions: In this study, Postal dosimetry audits were performed on the output dose and mechanical accuracy of photon beams (207 beams) for 106 LINACs from 48 institutions. As a result of corrective action and re-execution, it was confirmed that all engines met the acceptable standard within 2 mm in the linear accelerator.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.323-331
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• 2020

The study aims to assess the impact of foreign direct investment (FDI) and international trade (export and import) on Vietnam's economic growth for the 2000-2018 period. Secondary data is taken from the General Statistics Office of Vietnam. Ordinary least-square method is used in analyzing the impact of FDI, export and import on economic growth of Vietnam. Empirical test results show that FDI and international trade are related to Vietnam's economic growth. However, each economic variable has a different impact. FDI has a positive and statistically significant influence on economic growth of Vietnam. Export also has positive and statistically significant impact to the economic growth, while import has a negative but not statistically significant effect. The result is useful for the policy makers of Vietnam on foreign economic relations. In order to improve the effect of FDI and international trade on growth of the economy, the government of Vietnam should: (1) continue applying preferential policies to attract FDI; (2) select foreign investors aiming to quality, efficiency, high technology and environmental protection; (3) continue pursuing export-oriented policy; (4) enhance the added value of exported goods and control the type of imported goods; (5) further liberalize trade through signing and implementation of international trade commitments.