• Bulletin of the Korean Mathematical Society
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• v.50 no.2
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• pp.611-626
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• 2013

In the paper we study the finite-time ruin probability in a general risk model with constant interest force, in which the claim sizes are pairwise quasi-asymptotically independent and arrive according to an arbitrary counting process, and the premium process is a general stochastic process. For the case that the claim-size distribution belongs to the consistent variation class, we obtain an asymptotic formula for the finite-time ruin probability, which holds uniformly for all time horizons varying in a relevant infinite interval. The obtained result also includes an asymptotic formula for the infinite-time ruin probability.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.69-79
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• 2021

Good Corporate Governance (GCG) has been implemented by companies, especially companies that have gone public. However, many local companies still have not applied the principles of GCG. This study examines the implementation of the CG concept which is not fully implemented in family businesses in Indonesia. Besides, this research also aims to find out the role of the Internal Audit function in enhancing GCG practices. This research is a qualitative study that uses in-depth interviews, observation, and data triangulation, to gather evidence from exploratory case studies conducted in three family business firms. The results of this study found that CG is essential for the successful run of family businesses. After analyzing the data, we developed a new theory called Islamic Integrity Governance. The Internal Auditor plays a key role in improving GCG and a vibrant and agile internal audit function can be an indispensable resource supporting sound corporate governance. The internal auditor provides objective assurance and insight on the effectiveness and efficiency of risk management, internal control, and governance processes. Therefore, the Internal Auditor is an important pillar for effective and efficient GCG implementation. This theory concludes several concepts such as THTCL (Trustworthy, Honest, Transparent, Creative, Loyal). Internal auditors are needed because the concept of control is useful for improving GCG in business.

• International Area Studies Review
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• v.22 no.4
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• pp.55-75
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• 2018

In China, different from the private enterprises or the locally-administered state enterprises, central state-owned enterprises generally spread over cornerstone industry which is greatly influenced by the public policy, which results in the objective existence of government influence in their productive activities. As the strategic resource, listed companies controlled by central state-owned enterprises, mostly distributed in the lifeblood and security of key industries. Therefore, listed companies controlled by central state-owned enterprises' governance efficiency play an important role in optimal allocation of state-owned assets, improve capital operation, improve the return on capital, and maintain state-owned assets safety. As the immune systems of national governance, the government audit strengthen the supervision of listed companies controlled by central state-owned enterprises in case of the loss of state-owned assets and significant risk events occur, to ensure that the value of state-owned assets. As an important component of national governance, government audit produced in entrusted with the economic responsibility of public relationship. Government audit can play an important role in maintaining financial security and corruption, and also improve listed company's accounting stability and transparency. While government audit can improve governance efficiency and maintain state-owned assets safety, present literature is scarce. Under the corporate governance theory and the economical responsibility theory, the thesis select data from 2010-2017 to verify the relationship between government audit and listed companies controlled by central state-owned enterprises' corporate performance. Results show that listed companies controlled by central state-owned enterprises are more likely to be audited by government of poor performance. Results also show that the government audit will have a promoting effect on listed companies controlled by central state-owned enterprises, and through to the improvement of the governance efficiency will enhance its companies' value. The results show that China's government audit has appealing role in accomplishing central state-owned enterprises to realize the business objectives and in promoting the governance efficiency.

• The Korean Journal of Archival Studies
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• no.39
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• pp.3-43
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• 2014

This paper showed results of the risk management project in detail which was conducted by National Archives of Korea(NAK) in 2010. In the project NAK examined its long-term preservation business of electronic records using DRAMBORA(Digital Repository Audit Method Based on Risk Assessment). NAK has defined 44 different risk elements related to its business activities, assessed and classified them into several grades according to the severity calculated by risk probability score and risk potential impact score, and developed precise management plans for two of the most serious risks. This paper introduced the management plan for one of them. The risk was numbered with NR04 and described by 'Loss of integrity of records information'. This paper explained mitigation strategies, contingency organization, disaster control responsibilities, and personal mission cards for the NR04. This paper planned to give comprehensive understandings to Records Management Organizations about the risk management approaches as an effective way for business management through the case study.

• Asian Pacific Journal of Cancer Prevention
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• v.14 no.1
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• pp.547-552
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• 2013

To investigate patient, cancer and treatment characteristics in females with breast cancer from more remote areas of Australia, to better understand reasons for their poorer outcomes, bi-variable and multivariable analyses were undertaken using the National Breast Cancer Audit database of the Society of Breast Surgeons of Australia and New Zealand. Results indicated that patients from more remote areas were more likely to be of lower socio-economic status and be treated in earlier diagnostic epochs and at inner regional and remote rather than major city centres. They were also more likely to be treated by low case load surgeons, although this finding was only of marginal statistical significance in multivariable analysis (p=0.074). Patients from more remote areas were less likely than those from major cities to be treated by breast conserving surgery, as opposed to mastectomy, and less likely to have adjuvant radiotherapy when having breast conserving surgery. They had a higher rate of adjuvant chemotherapy. Further monitoring will be important to determine whether breast conserving surgery and adjuvant radiotherapy utilization increase in rural patients following the introduction of regional cancer centres recently funded to improve service access in these areas.

• Asian Pacific Journal of Cancer Prevention
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• v.13 no.4
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• pp.1675-1682
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• 2012

Aim: The study aim was to determine the frequency with which women decline clinicians' treatment recommendations and variations in this frequency by age, cancer and service descriptors. Design: The study included 36,775 women diagnosed with early invasive breast cancer in 1998-2005 and attending Australian and New Zealand breast surgeons. Rate ratios for declining treatment were examined by descriptor, using bilateral and multiple logistic regression analyses. Proportional hazards regression was used in exploratory analyses of associations with breast cancer death. Results: 3.4% of women declined a recommended treatment of some type, ranging from 2.6% for women under 40 years to 5.8% for those aged 80 years or more, and with parallel increases by age presenting for declining radiotherapy (p<0.001) and axillary surgery (p=0.006). Multiple regression confirmed that common predictors of declining various treatments included low surgeon case load, treatment outside major city centres, and older age. Histological features suggesting a favourable prognosis were often predictive of declining various treatments, although reverse findings also applied with women with positive nodal status being more likely to decline a mastectomy and those with larger tumours more likely to decline chemotherapy. While survival analyses lacked statistical power due to small numbers, higher risks of breast cancer death were suggested, after adjusting for age and conventional clinical risk factors, (1) for women not receiving breast surgery for unstated reasons (RR=2.29; p<0.001); and (2) although not approaching statistical significance $p{\geq}0.200$), for women declining radiotherapy (RR=1.22), a systemic therapy (RR1.11), and more specifically, chemotherapy (RR=1.41). Conclusions: Women have the right to choose their treatments but reasons for declining recommendations require further study to ensure that choices are well informed and clinical outcomes are optimized.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2006.11a
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• pp.232-235
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• 2006

본 연구는 규칙베이스와 사례베이스를 이용하여 은행의 내부감사 방법을 제시하고자 한다. 감사의 1단계에서는 규칙베이스를 이용하여 감사대상의 거래를 탐색하고 2단계에서는 사례베이스를 이용하여 감사대상의 거래를 심층 분석하여 감사결과를 도출한다. 규칙을 이용한 추론은 내부규정 및 가이드라인을 이용하여 추론하여 잠재적인 위험을 가지고 있는 거래를 발견하는 것 이 다. 사례베이스를 이용한 추론은 유사도를 개발하여 현재의 문제와 가장 유사한 사례를 탐색하여 감사를 하도록 한다. 본 연구에서 제시한 방법은 실제 은행 내부감사에 적용하여 분석하였다.

• 한국공간정보시스템학회:학술대회논문집
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• 2002.03a
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• pp.71-76
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• 2002

본 논문에서는 GIS Data구축 감리에 대한 내용정의와 수행방법 및 사례에 대해서 소개하고, 향후 GIS사업의 성공을 위한 GIS Data구축 감리의 역할에 대해서 설명한다.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.99-107
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• 2019

This paper is intended to study the relationship between state budget revenue and economic growth in Vietnam. The ordinary least-squares regression method is used with secondary data collected from General Statistics Office of Vietnam in the period of 2000-2017. Vietnamese state budget revenue includes domestic revenue (excluding oil revenue), oil revenue, custom duty revenue, and grants. The testing result shows that the state budget revenue has a positive correlation with economic growth of Vietnam. However, the components of state budget revenue have different levels of impact on the economy. Domestic revenue and oil revenue are statistically significant and have a positive effect on the economy, while the impact of custom duty revenue and grants on the economy is invisible. Vietnamese state budget revenue should be restructured toward the sustainability and by way of boosting the economy, specifically: (1) Increase the proportion of domestic revenue to state budget revenue and domestic revenue should be based on the ground of production and business activities rather than collection from state-owned assets; (2) Reduce the proportion of custom duty revenue and grants to state budget revenue; (3) Keep the volume and ratio of oil revenue in state budget revenue at an appropriate proportion.

• 한국태양에너지학회:학술대회논문집
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• 2012.03a
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• pp.286-292
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• 2012

In recent years, building energy has received much attention and there are many support system to reduce building energy consumption. In addition, It is clear that encouraging to energy efficiency investments can be beneficial to our society, because of the energy supply instability and higher energy price in Korea. Nevertheless, ESCO business, represent the existing building energy retrofit business, hardly has not expanded in Korea. besides, in the case of existing building, it is more difficult to achieve the energy retrofit measures than new building, due to the existing buildings have attributes such as a long life and a lots of energy factor, etc. Therefore, for activate ESCO business and expand ESCO bussiness target to small-to-medium building, it is needed to optimization of retrofitting methods for existing small-to medium buildings in Korea. this research was to derive energy retrofit methods through the energy audit and analysis performed for a small-to-medium building located in Suwon, Korea.