• Progress in Medical Physics
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• v.32 no.4
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• pp.122-129
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• 2021

Purpose: This study aimed to design a multipurpose dose verification phantom for external audits to secure safe and optimal radiation therapy. Methods: In this study, we used International Atomic Energy Agency (IAEA) LiF powder thermoluminescence dosimeter (TLD), which is generally used in the therapeutic radiation dose assurance project. The newly designed multipurpose phantom (MPP) consists of a container filled with water, a TLD holder, and two water-pressing covers. The size of the phantom was designed to be sufficient (30×30×30 cm³). The water container was filled with water and pressed with the cover for normal incidence to be fixed. The surface of the MPP was devised to maintain the same distance from the source at all times, even in the case of oblique incidence regardless of the water level. The MPP was irradiated with 6, 10, and 15 MV photon beams from Varian Linear Accelerator and measured by a 1.25 cm³ ionization chamber to get the correction factors. Monte Carlo (MC) simulation was also used to compare the measurements. Results: The result obtained by MC had a relatively high uncertainty of 1% at the dosimetry point, but it showed a correction factor value of 1.3% at the 5 cm point. The energy dependence was large at 6 MV and small at 15 MV. Various dosimetric parameters for external audits can be performed within an hour. Conclusions: The results allow an objective comparison of the quality assurance (QA) of individual hospitals. Therefore, this can be employed for external audits or QA systems in radiation therapy institutions.

• 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.

• Journal of the Korean Society of Systems Engineering
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• v.7 no.1
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• pp.53-56
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• 2011

Configuration management plays a key role in systems engineering process for any project from earlier stage of development. It consists of five major activities, ie., configuration management planing, configuration identification, configuration control, configuration status accounting and configuration verification and audit, and is essential to control system design, development and operation throughout entire life cycle of the system development. And it is directly associated with other part of systems engineering management process, ie., technical data management which provides traceability of important decisions and changes during development. In this paper, we describe how to apply CASE(Computer-aided Systems Engineering) tool-Cradle for the configuration management to achieve effectiveness of Technical Management process.

• Journal of Acupuncture Research
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• v.28 no.6
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• pp.93-105
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• 2011

Objectives : This study aims to evaluate currently available clinical evidence for the use of acupuncture in patients with lumbar spinal stenosis in the context of Republic of Korea. Methods : Five Korean databases were searched for all clinical studies employing acupuncture for patients with lumbar spinal stenosis. The exceptions were case reports and series involving less than 10 patients from their inception to September 2011. Only studies reported in Korean databases were searched. Results : Five retrospective audits among 22 initially identified studies were eligible for analysis in this review. There was no randomized controlled trial for this topic. The number of patients varied between 15 and 119 in each audit, and all the patients analyzed were inpatients. In all the included studies, acupuncture was conducted in combination with other concomitant treatments, including moxibustion, cupping, herbal remedies, acupoint injection, Chuna, and various physical therapies. All the included audits reported symptomatic and/or functional improvements compared to baseline. None of the included audits indicated whether any adverse events were reported. Conclusions : Current evidence for the use of acupuncture in patients with lumbar spinal stenosis in the context of South Korea is based solely on five retrospective audits that are very likely prone to a high risk of bias. Thus, further prospective and methodologically sound clinical trials to overcome this huge gap between clinical practice and the available evidence for the use of acupuncture in patients with lumbar spinal stenosis are needed.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.27 no.3
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• pp.128-136
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• 2015

Reducing the building energy consumption has become one of the most important issues. However, the current engineering and technological involvement in energy analysis has been relatively low in the existing buildings. In the existing buildings, end-use analysis must be accompanied to calculate the exact amount in energy savings and such analysis should be conducted based on the energy billing data or measurement data by calibration process. Mostly, detailed energy simulation programs have been proposed for the analysis but, it is difficult to utilize them due to realistic problems. In this paper, we developed an end-use analysis tool that have input function for energy audit data and two case studies were conducted in the real-life office buildings located in Seoul, Korea. Mean Bias Error (MBE) and Coefficient of Variation of Root-Mean- Squreaed-Error (CV(RMSE)) are used for the criteria of comparison. Each index was calculated by using monthly utility bills of electricity and gas consumption. Results showed that MBE and CV (RMSE) represented with acceptable values of -0.1% and 5.7% respectively.

• Korean Journal of Digital Imaging in Medicine
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• v.10 no.2
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• pp.17-22
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• 2008

It is to improve customer satisfaction measurement and CT Scan process without delay of examination time when is using Scan positioning time(Planning time) that time is happened always between research reactor CT examination to increase fear and examination satisfaction by the customer's comprehension tribe which get the latest contrast enhancement CT examination. Needs and interests that customer wants to compose visual and auditory Contents to be played to Scan positioning time did questionnaire about curiosity later before CT examination to 600 people for October - November 2 months of 2006 to customer whole that get CT examination on source. Data getting through questionnaire investigated examination comprehension and satisfaction through questionnaire after experiment Scan Positioning to 500 coming to help customers to be source CT examination for 3 months February December - 2007 year in 2006 manufacturing Voice and Visual announce media for reference. To customer who interest degree appeared, and answers preparatory audit from preparatory audit about curiosity of CT examination customer to order of examination time required(43%), contrast media side effect(26%), examination region(20%), breath(10%), etc..(1.5%) audio-visual materials in questionnaire that attain after do reclamation among examination age, sex, reception type of irrelatively in 91% of target increase of hailing degree and examination satisfaction appear. Searched that customer hailing and satisfaction are increased greatly when use of audio-visual materials in satisfaction result that use CT Positioning delay time. In experiment process, It took lacking part by method that use hearing in case of do not use sight as is unavoidable in subject position or old age. Through this, audio-visual materials could analogize that it is more useful method that use sight and hearing at the same time.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.873-882
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• 2021

The study investigates the key factors that affect the adoption of the International Financial Reporting Standards (IFRS) by companies listed on Ho Chi Minh Stock Exchange (HOSE) in Vietnam. The factors that are studied in this research include total debt-to-equity ratio, firm size, return-on-equity ratio, audit quality, foreign investment, and financial institution category. The authors have utilized quantitative and qualitative analyses in combination with a logistics regression model and other available analytical tools for conducting the research. All statistics processed in the paper were based on 379 audited financial statements issued in 2018. The results reveal that factors like firm size, return on equity (ROE), audit quality, foreign investment, and financial institution category positively affect the IFRS adoption of HOSE-listed companies, while total debt-to-equity ratio negatively impacts the adoption. The findings suggest Vietnamese law and policy-makers, when promoting the adoption of IFRS by listed companies, should focus more on five variables with positive influence and they can disregard the total debt-to-equity ratio that is insignificant as a factor affecting the adoption of IFRS. This implication could be applied for other firms in Vietnam and for enterprises in other countries, which are in the same stage of IFRS application.

• Journal of Internet Computing and Services
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• v.19 no.6
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• pp.9-20
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• 2018

Financial service industry has introduced and operated management systems such as information security management system (ISMS), personal information security management system, business continuity management system to protect and maintain suitably customer's financial information and financial service. This study started that it's desirable financial industry takes consideration of ISMS and it can be different types among various organizations taking consideration of culture, practical work, and guideline of information security. The study derives primary control areas of ISMS through analyzing non-conformity trends and control factors according to certification audit for finance-related organizations introduced international ISMS of ISO27001 which is well known and commonly applicable irrespective of areas in financial service industry. Through case analyses for five finance-related organizations operating ISMS, this study analyzed improvement effects of ISMS. It has a meaning as an initial research though it was difficulty in acquiring data for empirical study because of rare organizations maintaining certification in financial sector. As a result, number of non-confirmity from the first audit to three years' elapse was decreased every year. Physical and environmental security, communication and operations management, and access control having the highest frequency of non-conformity each presented 23%, 19%, and 17%, which reached 59% in total and they are derived into primary control areas. ISMS can fulfill technical, managerial, physical security issues, which have not been treated importantly in financial industry. In addition, this study presented that ISMS can be an effective management system applicable for financial service industry.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.4
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• pp.140-149
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• 2021

Most industries have introduced and operate an information security management system (ISMS) or a personal information security management system (PIMS) to suitably protect and maintain customer's information and company trade secrets. This study starts with the premise that it is desirable for every industry considering information security to maintain an ISMS. ISMS can be of different types among various organizations, taking into consideration culture, practical work procedures, and guidelines for information security. This study intends to derive primary control areas of an ISMS for each industry based on organizational size and audit type by analyzing non-conformity trends and control factors according to certification audits for organizations introduced for international ISMS under ISO27001. This study analyzed improvement effects of ISMS through case analyses. It is meaningful as exploratory research, although it was difficult to acquire data for empirical study because few organizations maintain certification in major industrial sectors. The requirements presented the highest frequency of non-conformity for each type from the 2013-initiated ISO27001; the years 2013 to 2020 were extracted as the primary control area. The study found that for primary control areas of ISMS for each of three industries, organizational size and audit type had differences.

• Journal of Preventive Medicine and Public Health
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• v.56 no.2
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• pp.145-153
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• 2023

Objectives: Although it is difficult to define the quality of stroke care, acute ischemic stroke (AIS) patients with moderate-to-severe neurological deficits may benefit from thrombectomy-capable hospitals (TCHs) that have a stroke unit, stroke specialists, and a substantial endovascular thrombectomy (EVT) case volume. Methods: From national audit data collected between 2013 and 2016, potential EVT candidates arriving within 24 hours with a baseline National Institutes of Health Stroke Scale score ≥6 were identified. Hospitals were classified as TCHs (≥15 EVT case/y, stroke unit, and stroke specialists), primary stroke hospitals (PSHs) without EVT (PSHs-without-EVT, 0 case/y), and PSHs-with-EVT. Thirty-day and 1-year case-fatality rates (CFRs) were analyzed using random intercept multilevel logistic regression. Results: Out of 35 004 AIS patients, 7954 (22.7%) EVT candidates were included in this study. The average 30-day CFR was 16.3% in PSHs-without-EVT, 14.8% in PSHs-with-EVT, and 11.0% in TCHs. The average 1-year CFR was 37.5% in PSHs-without-EVT, 31.3% in PSHs-with-EVT, and 26.2% in TCHs. In TCHs, a significant reduction was not found in the 30-day CFR (odds ratio [OR], 0.92; 95% confidence interval [CI], 0.76 to 1.12), but was found in the 1-year CFR (OR, 0.84; 95% CI, 0.73 to 0.96). Conclusions: The 1-year CFR was significantly reduced when EVT candidates were treated at TCHs. TCHs are not defined based solely on the number of EVTs, but also based on the presence of a stroke unit and stroke specialists. This supports the need for TCH certification in Korea and suggests that annual EVT case volume could be used to qualify TCHs.