• Title/Summary/Keyword: Compliance testing

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Factors Affecting Voluntary Information Disclosure on Annual Reports: Listed Companies in Ho Chi Minh City Stock Exchange

  • NGUYEN, Thi Mai Huong;NGUYEN, Ngoc Tien;NGUYEN, Hong Thu
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.3
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    • pp.53-62
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    • 2020
  • The study aims to provide some plausible explanation for why Vietnamese listed companies only stop at the level of truthful presentation of information related to accounting data through the opinion of independent auditors. The information is only at the level of compliance with the requirements of Circular 155/2015/TT-BTC in form, but in essence is sketchy. What factors affect the level of voluntary disclosure of listed companies in Vietnam? In order to identify the factors affecting voluntary information disclosure on annual reports of listed companies, the study collected data on annual reports of 122 companies listed on the stock market in Ho Chi Minh City in the period 2015-2018 and uses regression analysis methods. The research presents 8 factors affecting the level of voluntary information disclosure including: Firm size, Listed time, Profitability, Solvency, Separation of board of directors and executive director, Board size, Organizational ownership and Foreign ownership. Next, the study conducted descriptive statistical analysis correlation coefficient analysis to examine the correlation and relevance of independent variables measured by the scale ratio, testing multiple linear regression model. The results of the study show that factors listed time, profitability and organizational ownership affecting voluntary information disclosure on annual reports of listed companies in Vietnam.

Developing a Computerized Reminder System and Evaluating the Effects on the Improvemtent of Cancer Screening (지역사회 주민의 정기적 암검진 수검율 향상을 위한 정보시스템 구축 및 효과평가)

  • 정인숙;천동환;김일;배은숙;최은옥
    • Journal of Korean Academy of Nursing
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    • v.34 no.3
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    • pp.400-411
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    • 2004
  • Purpose: This study was aimed to develop a computerized reminder system and evaluate it's effect in terms of percent age change of screening, and satisfaction. Method: It was conducted through 6 phases: Analyzing the job and defining the basic input data, developing the information system, collecting and inputting data, testing the system, working with the system, and evaluating it's effect. Participants were 787 people (female 30-69 years, and males 40-49 years) in 2 dong of Suyoung gu, Busan, who haven't had cancer screening for the stomach, breast, or cervix since Dec. 2000. There were three experimental groups: a letter; calling and calling after the letter reminder, and a non-equivalent control group. To determine whether services were obtained, a telephone survey was done after two months of follow-up. Result: A cancer screening information system with five DB modules was developed. Overall compliance with screening was not statistically significantly changedbefore and after applying computerized reminders for all three screening sites. Only 16% were satisfied with the reminder. Conclusion: This data didn't show that a reminder effort was effective of screening. However, because the evaluation interval was too short to find a difference in screening rate, we recommend additional longer prospective follow up studies.

A Study on Perceived Self-efficacy in Non-insulin Dependent Diabetes Mellitus (제 2형 당뇨병환자의 자기효능에 관한 연구)

  • Choi, Yeon-Hee
    • Research in Community and Public Health Nursing
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    • v.8 no.2
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    • pp.304-313
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    • 1997
  • This study was designed to identify the degree of perceived self-efficacy and self-esteem in non - insulin dependent diabetes mellitus. The 278 Diabetic patients participating in this study were selected from a diabetic clinic. The period of data collection was September 2 to September 10, 1996. Collected data were analyzed by means of Frequency, Mean, SD, t - test, Pearson correlation, ANOVA using SPSS/PC+. The result are summarized as follows: 1. The mean score of perceived self-efficacy were 3.52 in total, 3.91 for medication, 3.40 for exercise, 3.60 for diet control, 3.18 for glucose test, 3.53 for general management. And the mean score of self-esteem were 3.51 2. Perceived self-efficacy and self-esteem had statistically significant positive correlations (r=.3125, p=.001). 3. The results of testing for the degree of perceived self -efficacy, according to the subject's demographic variables, showed that there were significant differences in sex (t=4.14, p<0.001), the level of education(t=6.24, p<0.01) and diabetic education(t=3.25, p<0.05). These results suggest that perceived self-efficacy and self-esteem is an important variable in the compliance of diabetic patients.

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Assistant Professor, Department of Computer Engineering Pukyong Universisty (한국형 방송 프로그램 시스템 디코더 ASSP의 개발)

  • Jo, Gyeong-Yeon
    • The Transactions of the Korea Information Processing Society
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    • v.3 no.5
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    • pp.1229-1239
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    • 1996
  • The increase of additional information broadcasting of TV demands a graphic overlay processor. This paper is about the design, implementation and testing of a graphic overlay processor called by KBPS decoder ASSP (Applicatio n Specific Standard Product) which is compliance with Korea Broadcast Programming System. KBPS decoder ASSP consists of embedded 8 bit microprocessor Z80, graphic overlay controller, KBPS schedule decoder, memory controller, priority interrupt controller, MIDI controller, infrared raccoon receiver, async scrial communication controller, timer, bus controller, universal parallel input-output port and serial-parallel interface. The 0.8 micron CMOS Sea of Gate is used to implement the ASSP in amount of about 31,500 gates, and it is running at 14.318MHz.

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Influence of crack geometry on fatigue crack growth behavior in 5083- H113 aluminium alloy (5083-H113 A1 합금의 피로균열진전거동에 미치는 균열형태의 영향)

  • 김정규;신용승;윤의박
    • Transactions of the Korean Society of Mechanical Engineers
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    • v.12 no.4
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    • pp.781-789
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    • 1988
  • The fatigue crack growth and crack closure behavior of long through-thickness cracks and small half-penny shaped surface cracks were investigated in 5083-H113 Aluminum alloy under constant amplitude testing by the unloading elastic compliance method. It was found that, in the Region II, the crack growth behavior of both through-thickness and surface cracks exhibited the tri-linear form with two transitions and no concern with stress ratio R. In the Region I $I_{ab}$ and I $I_{b}$, through-thickness cracks grew faster than surface cracks in length direction, but at .DELTA. K .leq.4 MPa.root.m for R=0.1 the growth rates of surface cracks in depth direction, grew faster than those of through-thickness cracks. When the crack closure was considered, the growth rates of through-thickness cracks lay between the growth rates of depth direction and the growth rates of length direction in surface cracks. It is suspected that this was caused by the difference of crack closure at depth and length direction of surface cracks.s.

Exploring Reliability of Oriented Strand Board's Tensile and Stiffness Strengths

  • Wang, Y.;Young, T.M.;Guess, F.M.;Leon, R.V.
    • International Journal of Reliability and Applications
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    • v.8 no.1
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    • pp.111-124
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    • 2007
  • In this paper, we apply insightful statistical reliability tools to manage and seek improvements in the strengths of Oriented Strand Board (OSB). As a part of the OSB manufacturing process, the product undergoes destructive testing at various intervals to determine compliance with customers' specifications. Workers perform these tests on sampled cross sections of the OSB panel to measure the tensile strength, also called internal bond (IB), in pounds per square inches until failure. Additional stiffness strength tests include parallel and perpendicular elasticity indices (EI), which are taken from cross sectional samples of the OSB panel in the parallel and perpendicular directions with respect to the orientation of the wood strands. We explore both graphically and statistically these "pressure-to-failures" of OSB. Also, we briefly comment on reducing sources of variability in the IB and EI of OSB.

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A Study on Quality Management and Assessment Model for System-Integration Organization

  • Lee, Byung Yong;Jung, Soo Il
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.24 no.68
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    • pp.85-94
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    • 2001
  • Most of customers want to know how to develop the computer system they want to get to use according to the their requirements. This study presents a Computer Integration management System for Quality (CISQ) model for system-integration organizations, which need to demonstrate their capability to consistently provide computer integrated system that meets customer satisfaction and applicable regulatory requirements. The Plan.Do.Check.Act(PDCA) cycle called by Doming wheel expresses the basic concept of continuous improvement action in order to emphasize on achieving business goal. It is useful for providing full competence of a system-integration organization to integrate management systems based on the international management system, and to take an advantage in its market. This study specifies International Certification Network Business Excellence Concept(IBEC) approach to ensure a harmonized integration of the variety of management systems and thereby produce synergy effect. The end part of this study specifies a Assessment Model including an assessment concept adding to the compliance audit according to the CISQ for the continuous improvement. A simple application on Failure Modes and Effects Analysis(FMEA) in testing phase in project life cycle has been done.

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A Case-Study of Implementation of Improved Strategies for Prevention of Laboratory-acquired Brucellosis

  • Castrodale, Louisa J.;Raczniak, Gregory A.;Rudolph, Karen M.;Chikoyak, Lori;Cox, Russell S.;Franklin, Tricia L.;Traxler, Rita M.;Guerra, Marta
    • Safety and Health at Work
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    • v.6 no.4
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    • pp.353-356
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    • 2015
  • Background: In 2012, the Alaska Section of Epidemiology investigated personnel potentially exposed to a Brucella suis isolate as it transited through three laboratories. Methods: We summarize the first implementation of the United States Centers for Disease Control and Prevention 2013 revised recommendations for monitoring such exposures: (1) risk classification; (2) antimicrobial postexposure prophylaxis; (3) serologic monitoring; and (4) symptom surveillance. Results: Over 30 people were assessed for exposure and subsequently monitored for development of illness. No cases of laboratory-associated brucellosis occurred. Changes were made to gaps in laboratory biosafety practices that had been identified in the investigation. Conclusion: Achieving full compliance for the precise schedule of serologic monitoring was challenging and resource intensive for the laboratory performing testing. More refined exposure assessments could inform decision making for follow-up to maximize likelihood of detecting persons at risk while not overtaxing resources.

Literature Review of Machine Condition Monitoring with Oil Sensors -Types of Sensors and Their Functions (윤활유 분석 센서를 통한 기계상태진단의 문헌적 고찰 (윤활유 센서의 종류와 기능))

  • Hong, Sung-Ho
    • Tribology and Lubricants
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    • v.36 no.6
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    • pp.297-306
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    • 2020
  • This paper reviews studies on the types and functions of oil sensors used for machine condition monitoring. Machine condition monitoring is essential for maintaining the reliability of machines and can help avoid catastrophic failures while ensuring the safety and longevity of operation. Machine condition monitoring involves several components, such as compliance monitoring, structural monitoring, thermography, non-destructive testing, and noise and vibration monitoring. Real-time monitoring with oil analysis is also utilized in various industries, such as manufacturing, aerospace, and power plants. The three main methods of oil analysis are off-line, in-line, and on-line techniques. The on-line method is the most popular among these three because it reduces human error during oil sampling, prevents incipient machine failure, reduces the total maintenance cost, and does not need complicated setup or skilled analysts. This method has two advantages over the other two monitoring methods. First, fault conditions can be noticed at the early stages via detection of wear particles using wear particle sensors; therefore, it provides early warning in the failure process. Second, it is convenient and effective for diagnosing data regardless of the measurement time. Real-time condition monitoring with oil analysis uses various oil sensors to diagnose the machine and oil statuses; further, integrated oil sensors can be used to measure several properties simultaneously.

Costs involved in compliance with new endoscope reprocessing guidelines

  • David Hoffman;Christina Cool
    • Clinical Endoscopy
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    • v.57 no.4
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    • pp.534-541
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    • 2024
  • Background/Aims: In March 2022, the Association for the Advancement of Medical Instrumentation (AAMI) released the American National Standards Institute (ANSI)/AAMI ST91:2021, their latest update on comprehensive, flexible, and semirigid endoscope reprocessing. These updated standards recommend the sterilization of high-risk endoscopes when possible and provide new recommendations for the precleaning, leak testing, manual cleaning, visual inspection, automated reprocessing, drying, storage, and transport of endoscopes. Methods: ANSI/AAMI ST91:2021 was compared with ANSI/AAMI ST91:2015 for major reprocessing differences that result in either time and/or cost increases. Time estimates were captured by explicit recommendation inclusion or taken from the literature. All the costs were estimated using publicly available resources. Results: The updated standards represent a potential 24.3-minute and 52.35 to 67.57 United States dollars increase per procedure in terms of reprocessing time and spending, respectively, not including capital investments. Capital costs per procedure were highly dependent on the procedure volume of the facility. Conclusions: The new AAMI standards recommend several major changes, such as sterilization, for facilities to reprocess and manage endoscopes between uses. As more facilities increase their reprocessing methods to reflect the updated standards, they do so at a cost and introduce several delays. As the reprocessing landscape evolves, facilities should consider their true costs and alternative solutions, such as single-use endoscopes.