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Risk Management Functions and Audit Report Lag among Listed Saudi Manufacturing Companies

  • OMER, Waddah Kamal Hassan;ALJAAIDI, Khaled Salmen;AL-MOATAZ, Ehsan Saleh
    • The Journal of Asian Finance, Economics and Business
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    • 제7권8호
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    • pp.61-67
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    • 2020
  • This paper examines whether the combination of risk management and audit committee functions are associated with audit report lag. Audit report lag is considered an important aspect of the financial reporting. The financial reports are the main source of information for shareholders through which they make their decisions and it assists in reducing the information asymmetry. As the internal control mechanisms substitute the external ones, the internal board committees formed by the board of directors can reduce the audit work and, consequently, reduces the audit report lag. A key committee is the risk management committee. This paper examines whether the combination of risk management and audit committee functions are associated with audit report lag. We posit that a combination of such functions in one committee refereed as audit committee affects the audit report delay. Data were obtained from 198 manufacturing companies listed on the Saudi Stock Exchange (Tadawul) for the years 2016-2018. A pooled OLS regression analysis shows that a combination of risk management and audit committee functions in a stand-alone committee named "audit committee" is associated with longer audit report lag. The outcomes suggest companies should prioritize the establishment of standalone risk management committee with activities separated from those of audit committees.

SOUND SPECTROGRAPH를 이용한 개교환자의 한국어 자${\cdot}$모음의 발성에 관한 연구 - 주파수 분석을 중심으로 - (A SOUND SPECTROGRAPHICAL STUDY ON THE KOREAN VOWELS AND CONSONANTS PRONOUNCED BY OPENBITE PATIENTS - Frequency Analysis -)

  • 김기달;양원식
    • 대한치과교정학회지
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    • 제15권1호
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    • pp.55-66
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    • 1985
  • The study was undertaken to ascertain the speech defect of patients with malocclusion, especially of openbite patients, by means of the spectral analysis method. The experimental group was composed of ten female openbite patients and their mean age was 13.8 yrs. The control group was also composed of ten female girls and their mean age was 13.7 yrs. As for the speech material, eight Korean monophthrongs and two Korean fricatives and two affricatives were used. Speeches were recorded and then analyzed by a Kay 7800 digital sonagraph. Formant frequency level or range was used as a phonemic parameter. The results were as follows: 1. Among Vowels /a:/ : $F_1,\;F_3\;and\;F_1/F_2$ showed abnormality. /o:/ and $/w:/:F_2,\;F_2-F_1\;and\;F_1/F_2$ showed abnormality. 2. Among Consonants /S/ and /h/ : The upper and lower borders of the frequency range showed abnormality. (equation omitted) : The lower border of the frequency range showed abnormality. $/C^{h}/$ : The upper and lower borders of the frequency range and concentration point showed abnormality.

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무선 센서 네트워크에서 S-MAC기반의 에너지 효율적인 스케줄 일원화 방안 (An Energy Efficient Uni-Scheduling based on S-MAC in Wireless Sensor Network)

  • 이태석;신기정;박명순
    • 한국정보과학회:학술대회논문집
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    • 한국정보과학회 2005년도 한국컴퓨터종합학술대회 논문집 Vol.32 No.1 (A)
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    • pp.511-513
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    • 2005
  • S-MAC은 전송 지연을 희생하고 전체 센서 노드의 동작 수영을 연장하기 위한 무선 센서 네트워크에 특화된 MAC(Medium Access Control) 프로토콜이다. IEEE 802.11을 수정하여 만들어진 S-MAC은 주기적인 Listen and Sleep 스케줄방식을 사용하여 무선 센서 네트워크에서 발생하는 에너지 소모를 줄였다. S-MAC을 사용하는 무선 센서 네트워크에서 초기에 수행하는 것이 자신의 동작 주기를 결정하고 알리는 것이다. 이 과정에서 무작위(randomization)로 선택된 시간을 사용하여 스케줄한 결과 다원화된 스케줄이 발생된다. 결국 서로 다른 스케줄 클러스터가 만들어지고 이 클러스터 경계에 있는 노드는 어긋난 Listen시간으로 인해 서로 통신을 하지 못한다. S-MAC 에서는 서로 다른 스케줄을 수용하는 경계 노드(border node)를 두어 해결하고 있다. 하지만, 경계 노드는 다른 노드에 비해 에너지 소모가 높고 브로드캐스트 형식의 데이터 전송 효율이 떨어진다. 본 논문에서는 이러한 S-MAC의 다원화된 스케줄 방식의 문제점을 해결하는 H-SYNC(Heartbeat-SYNC) 스케줄 일원화 방안을 제안하고 시뮬레이션을 통해 성능비교 및 평가를 실시한 결과 낮은 에너지 소모를 달성하였다.

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Tissue parasitic helminthiases are prevalent at Cheongjin, North Korea

  • Shen, Chenghua;Li, Shunyu;Zheng, Shanzi;Choi, Min-Ho;Bae, Young-Mee;Hong, Sung-Tae
    • Parasites, Hosts and Diseases
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    • 제45권2호
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    • pp.139-144
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    • 2007
  • We investigated a small-scale serological survey to screen tissue-parasitic helminthiases of North Koreans as one of research programs for re-unification of Korea. Soil-transmitted helminthiases were found highly prevalent among North Korean residents at the border with China. ELISA using 4 tissue-parasitic helminth antigens was applied to 137 residents living in Cheongjin-shi, Hamgyeongbuk-do, North Korea and 133 female refugees in South Korea in 2004-2005. Among a total of 270 samples, 31 (11.5%), 25 (9.3%), and 11 (4.1%) were positive for specific IgG antibodies to antigens of Clonorchis sinensis, Taenia solium metacestode, and sparganum, respectively. The overall positive rate was 21.5%; 38.2% in males and 15.8% in females. The present finding suggests that tissue parasites, such as C. sinensis, T. solium metacestode and sparganum are highly prevalent in some limited areas of North Korea. These foodborne tissue-parasitic helminthiases should be considered for future control measures of parasitic diseases in North Korea.

The Transport of Organic Cations in the Small Intestine: Current Knowledge and Emerging Concepts

  • Kim, Moon-Kyoung;Shim, Chang-Koo
    • Archives of Pharmacal Research
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    • 제29권7호
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    • pp.605-616
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    • 2006
  • A wide variety of drugs and endogenous bioactive amines are organic cations (OCs). Approximately 40% of all conventional drugs on the market are OCs. Thus, the transport of xenobiotics or endogenous OCs in the body has been a subject of considerable interest, since the discovery and cloning of a family of OC transporters, referred to as organic cation transporter (OCTs), and a new subfamily of OCTs, OCTNs, leading to the functional characterization of these transporters in various systems including oocytes and some cell lines. Organic cation transporters are critical in drug absorption, targeting, and disposition of a drug. In this review, the recent advances in the characterization of organic cation transporters and their distribution in the small intestine are discussed. The results of the in vitro transport studies of various OCs in the small intestine using techniques such as isolated brush-border membrane vesicles, Ussing chamber systems and Caco-2 cells are discussed, and in vivo knock-out animal studies are summarized. Such information is essential for predicting pharmacokinetics and pharmacodynamics and in the design and development of new cationic drugs. An understanding of the mechanisms that control the intestinal transport of OCs will clearly aid achieving desirable clinical outcomes.

The Influence of Board Ownership on Bank Performance: Evidence from Saudi Arabia

  • HABTOOR, Omer Saeed
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.1101-1111
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    • 2021
  • The current study aims to investigate the influence of different categories of ownership held by different types of board members on bank performance. The study uses a sample of Saudi listed banks for the period from 2011 to 2018. The results of the panel data analysis using firm fixed-effects regression model indicate that bank performance is significantly and positively affected by the chairman ownership and the CEO ownership. However, board independent members' ownership has a negative influence on bank performance. While non-executive board members' ownership and family board members have an insignificant impact on bank performance. Control variables, including board size, non-executive board members, government ownership, leverage, and bank size are significantly associated with bank performance. Overall, the results indicate that Saudi bank performance is higher in smaller banks that have smaller boards with lower non-executive members, lower portion of shares held by independent board members, higher portion of shares held by the chairman, CEO, and government, and higher leverage. The results of this study provide important implications for regulatory authorities and market participants in Saudi Arabia and countries with ownership concentration to understand the actual role of different categories of board ownership on firm performance in addition to optimize board ownership.

Cross-Leg Free Flap: Crossing the Border Zone of Ischemic Limb-A Case Report of Limb Salvage Procedure following a Delayed Diagnosis of Popliteal Artery Injury

  • Hui Yuan Lam;Wan Azman Wan Sulaiman;Wan Faisham Wan Ismail;Ahmad Sukari Halim
    • Archives of Plastic Surgery
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    • 제50권2호
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    • pp.188-193
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    • 2023
  • Vascular injury following traumatic knee injury quoted in the literature ranges from 3.3 to 65%, depending on the magnitude and pattern of the injury. Timely recognition is crucial to ensure the revascularization is done within 6 to 8 hours from the time of injury to avoid significant morbidity, amputation, and medicolegal ramifications. We present a case of an ischemic limb following delayed diagnosis of popliteal artery injury after knee dislocation. Even though we have successfully repaired the popliteal artery, the evolving ischemia over the distal limb poses a reconstruction challenge. Multiple surgical debridement procedures were performed to control the local tissue infection. Free tissue transfer with chimeric latissimus dorsi flap was done to resurface the defect. However, the forefoot became gangrenous despite a free muscle flap transfer. His limb appeared destined for amputation in the vicinity of tissue and recipient vessels, but we chose to use a cross-leg free flap as an option for limb salvage.

Evaluation of Deltoid Origin Status Following Open and Arthroscopic Repair of Large Rotator Cuff Tears: A Propensity-Matched Case-Control Study

  • Kholinne, Erica;Kwak, Jae-Man;Sun, Yucheng;Kim, Hyojune;Koh, Kyoung Hwan;Jeon, In-Ho
    • Clinics in Shoulder and Elbow
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    • 제23권1호
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    • pp.11-19
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    • 2020
  • Background: The purpose of this study was to evaluate and compare deltoid origin status following large rotator cuff repair carried out using either an open or an arthroscopic method with a propensity score matching technique. Methods: A retrospective review of 112 patients treated for full-thickness, large rotator cuff tear via either a classic open repair (open group) or an arthroscopic repair (arthroscopic group) was conducted. All patients included in the study had undergone postoperative magnetic resonance imaging (MRI) and clinical follow-up for at least 12 and 18 months after surgery, respectively. Propensity score matching was used to select controls matched for age, sex, body mass index, and affected site. There were 56 patients in each group, with a mean age of 63.3 years (range, 50-77 years). The postoperative functional and radiologic outcomes for both groups were compared. Radiologic evaluation for postoperative rotator cuff integrity and deltoid origin status was performed with 3-Tesla MRI. Results: The deltoid origin thickness was significantly greater in the arthroscopic group when measured at the anterior acromion (P=0.006), anterior third (P=0.005), and middle third of the lateral border of the acromion level (P=0.005). The deltoid origin thickness at the posterior third of the lateral acromion was not significantly different between the arthroscopic and open groups. The arthroscopic group had significantly higher intact deltoid integrity with less scarring (P=0.04). There were no full-thickness deltoid tears in either the open or arthroscopic group. Conclusions: Open rotator cuff repair resulted in a thinner deltoid origin, especially from the anterior acromion to the middle third of the lateral border of the acromion, at the 1-year postoperative MRI evaluation. Meticulous reattachment of the deltoid origin is as essential as rotator cuff repair when an open approach is selected.

최소 절개술에 의한 반월상 연골 동종이식 수술기법 (Technical Note of Meniscal Allograft Transplantation using Minimal Incision)

  • 민병현;김호성;장동욱;강신영
    • 대한관절경학회지
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    • 제3권1호
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    • pp.54-61
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    • 1999
  • 광범위한 반월상 연골 손상에 대한 최근의 치료는 수많은 연구와 임상적 접근을 통해 정상적인 반월상 연골의 기능을 회복하기에 이르렀다. 냉동 보관된 반월상 연골의 동종이식은 연골의 정상적인 회복을 위한 유용한 방법중 하나이다. 저자들의 첫 4례의 동종연골이식은 관절경의 도움으로 시행하였고, 이후 22 예에서는 최소한의 관절 절개를 이용하였다. 또한 모든 동종 연골 이식에서 반월상 연골의 안정성과 회복을 위해 반월상 연골에 골교를 부착하여 고정하였다. 전방 십자 인대 재건술은 반월상 연골 동종이식술시 동시에 시행하였다. 내측 반월상 연골은 일명 Key-hole technique을 사용하여 골터널에 의한 관절 연골의 침습을 최소화하려 하였다. 우선 반월상 연골의 골교를 원통형으로 만들고 수혜자의 슬관절의 전방 십자 인대의 내측연을 따라 골 터널을 만들어 반월상 연골의 골교를 press-fit하도록 한다. 삽입된 반월상 연골은 일반적인 반월상 연골 봉합술로 관절경을 이용하여 봉합한다. 외측 반월상 연골은 내측 반월상 연골과는 달리 반월상 연골의 골교를 반원통 모앙으로 만들고 수혜자의 슬관절의 전방 십자 인대의 외측연을 따라 반원통 모양의 골 요지를 만든다. 반월상 연골을 골 요지에 얻고 인도 봉합사를 경골의 전면으로 뽑아내 이를 묶음으로써 고정을 한다. 삽입된 반월상 연골은 내측 반월상 연골이식술과 같은 방법으로 봉합한다. 저자들은 이와 같은 방법으로 관절 연골의 침습을 최소화하고 비교적 정확한 위치에 반월상 연골을 이식할 수 있었다.

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Integrating market chain assessments with zoonoses risk analysis in two cross-border pig value chains in Lao PDR

  • Okello, Anna L;Tiemann, Tassilo T;Inthavong, Phouth;Khamlome, Boualam;Phengvilaysouk, Ammaly;Keonouchanh, Soukanh;Keokhamphet, Chattouphone;Somoulay, Virasack;Blaszak, Kate;Blacksell, Stuart D;Okello, Walter O;Allen, John
    • Asian-Australasian Journal of Animal Sciences
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    • 제30권11호
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    • pp.1651-1659
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    • 2017
  • Objective: Lao PDR's recent accession to the World Trade Organization necessitates a greater understanding of the patterns and risk of livestock production in order to better align national policy with the Agreement on the Application of Sanitary and Phytosanitary Measures. This eco-health study was conducted to improve understanding of the interrelations between market chains and zoonotic infection risks at two strategic cross border points between Lao PDR, Thailand and Viet Nam. Methods: Information gained from smallholder farmer/trader interviews was integrated with serological surveys for pig-associated zoonoses-including hepatitis E virus (HEV), Taenia solium (T. solium) and trichinella-to identify potential linkages between disease risk and pig production and slaughter in low input systems common across the country. Results: Trichinella and HEV exposure was high in both humans and pigs in both study areas, significantly associated with pig slaughter and the subsequent consumption and handling of raw pork products. T. solium demonstrated a strong geographical and ethnic association with the northern study area bordering Vietnam. With the right knowledge and accessible, affordable inputs, the majority of smallholder farmers indicated a willingness to invest more in pig production, which could simultaneously improve livelihoods and decrease exposure to HEV, Trichinella, and T. solium through increased access to formal markets and an improved slaughter processes. Conclusion: The linkages identified when assessing disease risk in the context of potential economic and cultural drivers of transmission highlight the importance of a systems-based approach for the detection and control of zoonotic disease, and contributes to an improved understanding of the Lao PDR livestock sector.