• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.895-907
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• 2020

Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks' financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks' information transparency, commitment from banks' senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

• Asia pacific journal of information systems
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• v.8 no.2
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• pp.105-119
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• 1998

As the first step to information security, the security policy and organizational control need to be established. The purpose of this study is to investigate the policy and management of information security of five major Korean business groups. The results of case study on five giant groups can be summarized as follows. There exists a basic policy for information security. But it is outdated and not realistic in the present. The security audit and education need to be upgraded. It is also necessary to use security tools actively. The security level is low in companies which do not have independent information security divisions. Therefore, it is desirable to build information security teams. The number of security personnel is not enough for the task although there exist an information security team in the company. It is important to check if the team has the ability of perform information security task. The interview with security managers reveals that the total security management should be integrated with physical and computer security. It is suggested that an Information Security Center play the major role for information security. The study on the information security management for industry level is expected to be performed in the future.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.24 no.9
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• pp.663-670
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• 2012

Recently, energy saving in building sector is of great important to meet national $CO_2$ reduction goals in Korea. In this sense, it is crucial to improve the energy performance for existing building. The energy efficiency investments, ESCO business, can be beneficial to expand the chance of energy retrofit for existing building. However, ESCO business hardly expand in Korea because it has many limitations in guarantee for energy saving. Also, it is more difficult to apply the energy retrofit measures in existing building than new building. Therefore, the retrofitting methods for existing small-and medium-sized buildings should be improved to initiate ESCO business and expand it in Korea. In this study, the energy retrofit methods for small sized office building were suggested and the case study for a small sized office building located in Suwon was accomplished.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.517-527
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• 2021

While the two principles of lean manufacturing and time-driven activity-based costing (TDABC) have been established out of multiple incentives and do not follow the same particular targets, there is substantial commonality between them. In these conditions, the supply management of a multi-product system needs a rigorous production model to minimize costs. In this sense, this paper proposes an interactive model with the consideration of optimizing product-mix decisions using both lean development tools and TDABC. This paper proposes a qualitative approach using the case study of the Iraqi state company for battery production. The suggested model decreased manufacturing time and costs, along with some substantial reduction in idle production capacity by 26 percent in 2019, based on the findings of the case study. On the other hand, the proposed model gives two side advantages: an efficient division of costs on goods due to the use of time spent as a cost factor for products and cost savings due to the introduction of the lean manufacturing approach that reduces all additional costs and increases product-mix decisions. Furthermore, the analytical data gathered here suggests that the incorporation of lean management concepts and TDABC has a strong and important influence on product-mix decisions.

• Journal of Arbitration Studies
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• v.21 no.1
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• pp.87-107
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• 2011

There are two methods to resolve conflicts related to constructions which are through lawsuits and ADR (Alternative Dispute Resolution) just like any other conflicts. Along with the special characteristics pertaining to the conflicts related to constructions, the advantages that ADR is in possession of such as its cost, duration and professionalism, resolving conflicts through ADR has been considered to be more logical than any other options recently. In Korea's case at present, the resolution of conflicts regarding constructions through ADR is mostly dependent on administrative mediation or through arbitration. However, in the case of the administrative mediation, its usage rate is very low due to problems caused by problems in its running and effectiveness. In the case of arbitration, the services of the Korean Commercial Arbitration Board is comparatively used more but because of the fact that arbitration relies on a single trial system and the fact that its executive powers while having the same effectiveness as the final ruling does not get acknowledged leads to the phenomena of avoiding its usage. In addition, in relation to the selective arbitration clause, the problem of effectiveness of the arbitrative agreement is becoming a hindrance to the activation and promotion of the arbitration process. Furthermore, in the case where the ordering body is the government, the public servant involved in the case avoiding the arbitration process because of concerns of being penalized by the internal and external audit within the institution is becoming a problem as well. These problems are not only limited to conflicts regarding constructions and there needs to be actions taken to promote the activation of ADR by enacting a basic law. The more important issue at hand however is offering a resolution measure that would be the most appropriate for users and this could probably be done only through actions such as implementing the American partnering system or the dispute adjudication board system so that they can supervise the resolution of conflicts through mediation, arbitration, and assistance as well as offering consultations regarding conflicts related to constructions.

• Journal of the Society of Disaster Information
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• v.16 no.4
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• pp.768-783
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• 2020

Purpose: In response to the critical risk of fire due to the characteristic of Publicly used establishments(hereinafter referred to as PUE), 'Special Act on the Safety Control of PUE' was enacted in 2006 and is still in operation. However, in spite of numerous revisions so far, still there are problems to be resolved. This study analyses the regulatory regime of fire safety in UK to find measures which could fundamentally improve the safety management of PUE. Method: This study compares and analyses the safety management system of PUE in Korea and the case of the UK by using the comparative research method. Result: As a result of the qualitative analysis, some noticeable systems and concepts of the UK regulatory regime have been discovered(e.g. 'Responsible person', 'Fire risk assessment', 'Fire safety audit', etc.) and consequently, 'Proposal for the Fire Safety Management System for PUE' is designed based on the findings from examples in the UK and drawbacks of safety management of PUE. Conclusion: This study proposes the way to improve the safety management of PUE into a more rational and effective system by analysing the case of the UK, which reorganised the fire safety management to the private sector centered, in which the fire authority minimizes intervention.

• Korean Journal of Acupuncture
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• v.24 no.4
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• pp.13-24
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• 2007

Objectives : This article aims to give guidance on the conduct and reporting of case series and audits of acupuncture, based on common problems that have arisen in the past. This type of project, and particularly the prospective case series or pre- post-intervention study, may give valuable evidence of the overall effectiveness of acupuncture-for example in different situations and in different conditions- and provides one step in the research pathway before generating an hypothesis. Results & Discussion : The project should be designed with the aim of reducing bias as much as possible. Careful and detailed planning is essential for the project to produce worthwhile results that readers can evaluate and replicate. Ethical issues should be considered and formal approval may be necessary. The patient group should be recruited systematically and baseline data obtained. The treatment given should be systematic and decisions to change or end treatment made explicit. The outcome should be measured in ways that are known to be reliable and valid. Musculoskeletal problems can be evaluated with scales for pain and confirmed by measuring one other symptom such as stiffness or one other aspect such as bothersomeness. Global change scores also provide supporting information, and the MYMOP (Measure Yourself Medical Outcome Profile) measure is popular when patients with different conditions are included. The design of questionnaires for beliefs and attitudes is a specialised area that should not be attempted without expert help. Adverse events should also be recorded. Analysis of the data and the best way of summarising and presenting the results are also discussed.

• The Journal of the Korea Contents Association
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• v.17 no.1
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• pp.436-443
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• 2017

This research aims to inquiry the present state of online game industry and related laws and investigate the nature and feature of the web-board game policy through the case of web-board game operation in China. We reviewed China local literature of online mobile game industry and inspected foreign entry, copyright protection, safety audit, distribution, and shop in China laws related to online game. We examined the game operation of the most famous 'Bianfeng' game company among China web-board game and considered how the charge and exchange for game money is made at issue. The result was revealed that money exchange was made in twilight zone neither legal nor illegal due to dual feature of China law. It is an ambiguous judgment that did not take a strong prohibition. However, we found that minium regulation was gone just in case social trouble happened. The result of this research will expect to help Korea regulation authorities and game company that have plans to enter China market the guideline for game operation policy.

• Asian Pacific Journal of Cancer Prevention
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• v.14 no.1
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• pp.539-545
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• 2013

Background: The National Breast Cancer Audit Database of the Society of Breast Surgeons of Australia and New Zealand is used by surgeons to monitor treatment quality and for research. About 60% of early invasive female breast cancers in Australia are recorded. The objectives of this study are: (1) to investigate associations of socio-demographic, health-system and clinical characteristics with treatment of invasive female breast cancer by mastectomy compared with breast conserving surgery; and (2) to consider service delivery implications. Materials and Methods: Bi-variable and multivariable analyses of associations of characteristics with surgery type for cancers diagnosed in 1998-2010. Results: Of 30,299 invasive cases analysed, 11,729 (39%) were treated by mastectomy as opposed to breast conserving surgery. This proportion did not vary by diagnostic year (p>0.200). With major city residence as the reference category, the relative rate (95% confidence limits) of mastectomy was 1.03 (0.99, 1.07) for women from inner regional areas and 1.05 (1.01, 1.10) for those from more remote areas. Low annual surgeon case load (${\leq}10$) was predictive of mastectomy, with a relative rate of 1.08 (1.03, 1.14) when compared with higher case loads. Tumour size was also predictive, with a relative rate of 1.05 (1.01, 1.10) for large cancers (40+ mm) compared with smaller cancers (<30 mm). These associations were confirmed in multiple logistic regression analysis. Conclusions: Results confirm previous studies showing higher mastectomy rates for residents of more remote areas, those treated by surgeons with low case loads, and those with large cancers. Reasons require further study, including possible effects of surgeon and woman's choice and access to radiotherapy services.

• Journal of Information Technology Applications and Management
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• v.17 no.1
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• pp.11-33
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• 2010

The majority of graphs and visuals made publicly available by Thai listed companies tend to be disjointed and minimal. Only a little over fifty percent of the total 478 companies included graphic representations of their business operations and performance in the form of two or three dimensional spreadsheet based graphs in their annual reports, investor relations documents, websites and so on. For novice users, these visual representations are unlikely to give the big picture of what is the company's financial position and performance. Neither will they tell where the company stands in its own operating environment. The existing graphics and visuals, in very rare cases, can provide a sense of the company's future outlook. For boundary users such as audit committees whose duty is to promote good governance through transparency and disclosure, preliminary interview results show that there is some doubt as to whether the inclusion of big-picture visuals can really be of use to minority shareholders. These boundary users expect to see more insightful visuals beyond those produced by traditional spreadsheets which will enable them to learn to cope with the on-going turbulence in today's business environment more quickly. However, the debate is still going on as to where to draw the line between internal or external reporting visuals.