• Title/Summary/Keyword: Compliance Effect

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Behavior Improvement of Unethical Information-Sharing by The Ethical Program : Social Capital and Ripple Effect (윤리 프로그램을 통한 비윤리적 정보공유 행동의 개선: 사회적 자본과 잔물결 효과)

  • Jung, Byoung-Ho;Kim, Byung-Cho
    • Journal of Digital Convergence
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    • v.15 no.8
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    • pp.169-182
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    • 2017
  • The purpose of this study is to empirically examine a behavior improvement of unethical information sharing through the ethics program in organization. An unethical behavior of information sharing on organization members is to be get to private interests through divulgence of company's confidential information. An unethical information-sharing of individual is the opportunist and selfish behavior for an expansion of social capital and shows a negative ripple effect in organization. When conducting the research methods, the analysis order performs the cluster, discriminant, t-test and multiple regressions. According to the study, There are differences the behavior of unethical information sharing between opportunist and non-opportunist. The opportunist member for unethical behavior improvement required the program operation both value and compliance oriented program. Non-opportunist member required only the value-oriented program. The upcoming research needs to explore both ethics program's frequency and action of a punished person.

The effect of Internal control over financial reporting on probability of firm failure (내부회계관리제도가 기업실패가능성에 미치는 영향)

  • Kim, Hyun-Jin
    • Management & Information Systems Review
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    • v.33 no.1
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    • pp.173-190
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    • 2014
  • According to COSO(2013) "Internal control is a process that is designed to provide reasonable assurance that a firm can achieve its objectives, where differing aspects of internal control can be partitioned into operating objectives, reporting objectives, and compliance objectives." Internal control over financial reporting(ICFR) is focus on reporting objectives and includes that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company's assets that could have a material effect on the financial statements. Thus, firms with weak ICFR have negative a effect on Firm value because those firms are great likelihood of misappropriation and inefficiency decision. In this regard, this study investigates the association of ICFR with the likelihood of firm failure. Specially, I measure the characteristic of ICFR as disclosures of material weaknesses and operating personnel of ICFR. I identify the likelihood of firm failure as going-concern opinion issued in audit report. As result, I find that a higher probability of firm failure is positively associated with the material weakness in ICFR also I find that a higher probability of firm failure is negatively associated with experience and qualified CPA of personnel in ICFR.

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Effect of Non-lattice Oxygen Concentration on Non-linear Interfacial Resistive Switching Characteristic in Ultra-thin HfO2 Films

  • Kim, Yeong-Jae;Kim, Jong-Gi;Mok, In-Su;Lee, Gyu-Min;Son, Hyeon-Cheol
    • Proceedings of the Korean Vacuum Society Conference
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    • 2013.02a
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    • pp.359-360
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    • 2013
  • The effect of electrode and deposition methods on non-linear interfacial resistive switching in HfO2 based $250{\times}250$ nm2 cross-point device was studied. HfO2 based device has the interfacial resistive switching properties of non-linearity and self-compliance current switching. The operating current in HfO2 based device was increased with negatively increasing the heat of formation energy in top electrode. Also, it was investigated that the operating current in HfO2 based device was changed with deposition methods of O3 reactant ALD, H2O reactant ALD and dc reactive sputtering, resulting the magnitude of the operating current and on/off ratio in order of HfO2 films deposited by dc reactive sputtering, H2O reactant ALD, and O3 reactant ALD. To investigate the effect of electrode and deposition methods on operating current of non-linear interfacial resistive switching in the cross-point device, X-ray photoelectron spectroscopy was measured. Through the analysis of O 1s spectra, non-lattice oxygen concentration, which is closely related to oxygen vacancies, was increased in order of Pt, TiN, and Ti top electrodes and in order of O3 reactant ALD, H2O reactant ALD, and O3 reactant ALD, and dc reactive sputtering deposition method. From all results, non-lattice oxygen concentration in ultra-thin HfO2 films play a crucial role in the operating current and memory states (LRS & HRS) in the non-linear interfacial resistive switching.

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Effect of Number and Condition of Reflection Site on Pulse Wave (반사 지점의 개수와 조건이 맥파에 미치는 영향)

  • Lee, Min-Woo;Jang, Min;Shin, Sang-Hoon
    • Journal of Biomedical Engineering Research
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    • v.41 no.1
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    • pp.8-13
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    • 2020
  • To develop cardiovascular simulator capable of implementing pulse waves similar to the human body, accurate information about reflection wave is required. However, the conclusion is still not clear and various discussions are underway. In this study, the pulse wave velocity of the tube used in the experiment was first determined by measuring the pressure waves at two points in a single tube system with the experimental device to implement the pulse wave transmission of blood vessels, and the superposition time and characteristics of the reflection wave were confirmed. After that, an air chamber was set at the reflection site, and the effect of the change of air volume on the reflection wave was investigated. Finally, the effect of the number of branches connected to a single tube on the reflection wave was investigated. The superposition time of the reflection wave can be controlled by the air volume of the air chamber, and the magnitude of the reflection wave is influenced by the number of reflection sites that generate the reflection wave. The results of this study may be of practical assistance to simulator researchers who want to implement pulse wave similar to clinical data. It is expected that the more results similar to clinical are provided, the greater the scope of the simulator's contribution to clinical cardiovascular research.

Effect of Loading Variables and Temperature on Fatigue Crack Propagation in SA508 Cl.3 Nuclear Pressure Vessel Steel (원자로압력용기강에서 하중변수와 온도가 피로균열진전에 미치는 영향)

  • Kim, B. S.;Lee, B. H.;Kim, I. S.
    • Nuclear Engineering and Technology
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    • v.27 no.6
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    • pp.825-832
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    • 1995
  • The effect of loading variables and temperature on fatigue crack growth rate in SA508 Cl.3 nuclear pressure vessel steel was investigated in air environment Crack growth rate tests on compact tension specimen of thickness 12mm were conducted by using sinusoidal waveform. The crack length was monitored by compliance method. Test conditions were at 0.1 and 0.5 of load ratio, at 1 and 10 Hz of loading frequency, and at room temperature to 40$0^{\circ}C$. At the lower temperatures, the fatigue crack propagation was not affected by the frequency and temperature, while at the higher temperatures above 12$0^{\circ}C$, fatigue crack growth rate increased with decreasing loading frequency and increasing temperature. This accelerated fatigue crack propagation was associated with the increase of oxidation rate at the ahead of crack tip. Fatigue crack growth rate increased with in-creasing the load ratio. The effect of load ratio was more significant at the lower temperature, while the dependence on load ratio decreased with increasing temperature. The sensitivity of load ratio to temperature can be explained by crack closure with the oxidation process.

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Effect of Replacement Ratio of Sand Compaction Pile of Fine-Grained Soils With Reclamed Land (준설매립지반의 세립토가 SCP공법의 치환율에 미치는 영향)

  • Kim, Jong-Kook;Yoon, Won-Sub;Chae, Young-Soo;Choi, In-Gul
    • Proceedings of the Korean Geotechical Society Conference
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    • 2009.09a
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    • pp.1192-1201
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    • 2009
  • The ground work with of the research is constructed by a SCP method to improve clay ground in the sedimentary layer and sand ground in the reclamation layer at the same time as a reclaimed soft ground by reclaiming deep depth. Improved fine-grained soils in the sand ground decrease the ground improvement effect and have an influence on replacement ratio of SCP method. Fine-Grained soils which advances in sand ground reduces a from improvement effect, Makes affect in replacement ratio of SCP method. In this study, consideration about replacement ratio of sand ground, Tried to observe affects in replacement ratio of fine-grained soils SCP method of dredging reclamation ground. The result, replacement ratio which follows in the Japan Geotechnical Society experience-chart(1988) recording where fine-grained soils content will increase feebly, was visible the aspect which increases progressively, replacement ratio in compliance with Gibbs and Holts(1973) methods according to fine-grained soils increase is visible the tendency which decreases gradually with the enemy. Specially, according to case fine-grained content of Mizuno(1987) methods increases, replacement ratio suddenly was showing the trend which rises from of 50% and according to fine-grained soils increase was overestimated.

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Review of Traditional Chinese Medicine Studies on The Effect of Pediatirc Tuina Massage Concomitant Treatment on Children's Epilepsy (소아 뇌전증 (전간(癲癎))에 소아 추나 동시 치료가 미치는 영향에 대한 중의학 연구 고찰)

  • Park, Jem Ma
    • The Journal of Pediatrics of Korean Medicine
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    • v.35 no.4
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    • pp.112-124
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    • 2021
  • Objectives The aim of this study is to examine the effects of Pediatric Tuina Massage (PTM) as a treatment of Chlidren's Epilepsy (CE) and to seek guidance for future follow-up studies and the use of Pediatric Tuina Massage (PTM) in clinical setting. Methods The articles were obtained from the China National Knowledge Infrastructure (CNKI) from 2000 to 2021 by key words 'epilepsy', '癲癎', '癲癎病', 'infantile spasm', '婴幼儿痉挛', '小儿发作', '婴幼儿痉挛' and '推拿', '按摩', 'Tuina', 'Chuna', 'massage' in cross combination way. Results Seven articles were selected and analyzed by authors, years published, characteristics, diagnostic criteria, treatment methods and contents, treatment periods, evaluation criteria and research results. Also, stability and side effects were reviewed, and the qualities of the randomized controlled trials (RCT) were evaluated according to Risks of Bias 2 (RoB 2). All studies using Pediatric Tuina Massage (PTM) treatment have achieved effective therapeutic results for treating Children's epilepsy (CE). Conclusion Pediatric Tuina Massage (PTM) is economical, safe without side effects and non-invasive, but still produce a good effect. Also, it is a good treatment option for children who feels anxious of ordinary Korean Medical treatment such as acupuncture, moxa, herbal medicine, which also results in good compliance with the treatment. In addition, it is possible to enhance therapeutic effect by combining it with pharmacological therapies in treating children's epilepsy (CE). Therefore, Pediatric Tuina Massage (PTM) provides an essential clinical basis in guiding further studies for the treatment of CE.

Structural Relations Between Safety Leadership, Safety Observance, Safety Education, and Safety Culture - K Company Case Study - (안전리더십, 안전준수, 안전교육, 안전문화 간의 구조적 관계 - K 사 사례연구 -)

  • Wee, Kuk Hoan;Bang, Won Seok;Kim, Sun Hwa;Chang, Seong Rok
    • Journal of the Korean Society of Safety
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    • v.36 no.1
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    • pp.36-43
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    • 2021
  • Effective leadership in safety performance, such as safety leadership, has received attention as a factor that greatly affects safety performance in various high-risk industrial environments. Based on prior research, this study aims to analyze the impact relationship between safety leadership, safety observance, safety education, and safety culture to reveal the effectiveness of safety leadership. In addition, this study will examine the effects of safety leadership on safety observance and safety education to identify the effects of safety understanding. For this purpose, a survey was conducted with employees of an aviation manufacturing company in Gyeongnam. For verification, a positive factor analysis, correlation analysis, and structural equation analysis were conducted using the AMOS 21.0 program. This study's findings show that, first, safety leadership has a positive and significant impact on safety observance and safety education. Second, safety leadership was found to have a direct impact on organizations' safety culture. Third, although safety observance has significant positive effects on safety culture, safety education has often been rejected. Finally, after verifying the control effect of safety understanding, this study uncovered the presence of an adjustment effect in the effect of safety leadership on safety observance. Therefore, based on the results of this study, theoretical and practical implications suggest that through the exercise of safety leadership, managers can improve their organizations' safety culture by increasing organizations' compliance with safety observance and/or acceptance of safety education.

Agent-Based COVID-19 Simulation Considering Dynamic Movement: Changes of Infections According to Detect Levels (동적 움직임 변화를 반영한 에이전트 기반 코로나-19 시뮬레이션: 접촉자 발견 수준에 따른 감염 변화)

  • Lee, Jongsung
    • Journal of the Korea Society for Simulation
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    • v.30 no.1
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    • pp.43-54
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    • 2021
  • Since COVID-19 (Severe acute respiratory syndrome coronavirus type 2, SARS-Cov-2) was first discovered at the end of 2019, it has spread rapidly around the world. This study introduces an agent-based simulation model representing COVID-19 spread in South Korea to investigate the effect of detect level (contact tracing) on the virus spread. To develop the model, related data are aggregated and probability distributions are inferred based on the data. The entire process of infection, quarantine, recovery, and death is schematically described and the interaction of people is modeled based on the traffic data. A composite logistic functions are utilized to represent the compliance of people to the government move control such as social distancing. To demonstrate to effect of detect level on the virus spread, detect level is changed from 0% to 100%. The results indicate active contact tracing inhibits the virus spread and the inhibitory effect increases geometrically as the detect level increases.

A study on the Impact of Project Logistics Riskon Overseas Plant Business Performance (프로젝트 물류 리스크가 해외 플랜트 사업성과에 미치는 영향에 관한 연구)

  • Eun-Jin Park;Jin-Ho Oh;Keun-Sik Park
    • Korea Trade Review
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    • v.45 no.2
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    • pp.191-209
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    • 2020
  • Project logistics is becoming increasingly important in overseas plant projects. Efficient logistics risk management is needed to reduce construction period and reduce costs. However, Korean construction firms bid unconditionally without sufficient experience and analysis on overseas plants contract, companies are gradually losing profitability on projects due to not considering profitability. Despite the significant effects on the profitability of Korean construction companies, and although these companies still continue to bid on overseas plant projects, policies to manage project logistics risks for safe transport and compliance with the contracted building schedule in the long term is still lacking. Hence, this study investigates the risk factors related to project logistics and to analyze the effect of project logistics risk on overseas plant business performance. We conducted a survey of project-related workers. The results of the analysis are as follows: First, among the logistics risk factors, overseas platform business people recognize operational risk and financial risk factors, which have a positive effect directly on overseas plant performance. Second, the ability to manage project logistics risks can have a significant impact on the success or failure of overseas plants. Finally, if logistics risk factors are managed on the basis of the research results confirmed through empirical analysis, it is possible to carry out more efficient and effective management of the project, which implies that this will have a positive effect on overseas plant business performance.