• Journal of the Korea Convergence Society
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• v.13 no.5
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• pp.219-228
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• 2022

In order to improve audit quality, it is essential to understand the occurrence of disagreement between auditors and managers, and this study aims to analyze the impact of Business Strategies on audit risk and accounting audit delay. To this end, we conducted an empirical analysis using sample 2,910 firm-year data from 2018 to 2020 of KOSPI-listed and KOSDAQ-listed companies. The results of the empirical analysis of this study are as follows. First, compared to the companies of defender type, prospectors can expand audit procedures for new products, R&D costs, and intangible assets, and increase audit delays due to disagreement between managers and auditors. Second, compared to KOSPI-listed companies, the prospectors in KOSDAQ are more likely to have lower financial reporting quality, which further increases audit delays. The results of this study analyzed whether a company's Business Strategy affects the possibility of disagreement between an auditor and a company, and verified whether there is a difference in the audit report lag by stock market. The results of this study show that auditors' strong duty of care is needed for the companies of prospector type with high audit risk, and it is meaningful to present reinforced audit systems and specific guidelines for the companies of prospector type through the definition of prospector type. It also enables the expansion of research to identify the relationship between non-financial factors and audit risks that make up the companies of prospector type.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.29 no.6D
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• pp.737-743
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• 2009

Shield TBM, since it was employed for Suyoungman Bay riverbed tunnel of Busan Subway in 2000,has been increasingly adopted in Korea, and in line with growing popularity, the study on Shield TBM has been expanded. However the studies mostly focus on ground condition in a bid to estimate the advancement rate and develop the model for calculating the excavation efficiency, whereas the efforts to analyze the cause of delay and to develop the improvement measures have been neglected. Thus the studies were mostly intended to analyze the schedule slippage focusing on ground conditions, while the study on schedule behind due to equipment itself and related facilities have yet to be attempted in earnest. This study hence was aimed at evaluating the troubles and schedule slippage caused by mechanical elements such as shield TBM equipment and tools and ground conditions, making use of FMEA approach so as to analyze the risk of schedule delay by such elements, thereby proposing the preventive measures to deal with high-risk factors. So, this study suggest the solution to highly ranked trouble factor for the purpose of enhance the efficiency on Shield TBM.

• Earthquakes and Structures
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• v.17 no.6
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• pp.557-566
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• 2019

The evaluation of the seismic hazard for a given site is to estimate the seismic ground motion at the surface. This is the result of the combination of the action of the seismic source, which generates seismic waves, the propagation of these waves between the source and the site, and site local conditions. The aim of this work is to evaluate the sensitivity of dynamic response of extended structures to spatial variable ground motions (SVGM). All factors of spatial variability of ground motion are considered, especially local site effect. In this paper, a method is presented to simulate spatially varying earthquake ground motions. The scheme for generating spatially varying ground motions is established for spatial locations on the ground surface with varying site conditions. In this proposed method, two steps are necessary. Firstly, the base rock motions are assumed to have the same intensity and are modelled with a filtered Tajimi-Kanai power spectral density function. An empirical coherency loss model is used to define spatial variable seismic ground motions at the base rock. In the second step, power spectral density function of ground motion on surface is derived by considering site amplification effect based on the one dimensional seismic wave propagation theory. Several dynamics analysis of a curved viaduct to various cases of spatially varying seismic ground motions are performed. For comparison, responses to uniform ground motion, to spatial ground motions without considering local site effect, to spatial ground motions with considering coherency loss, phase delay and local site effects are also calculated. The results showed that the generated seismic signals are strongly conditioned by the local site effect. In the same sense, the dynamic response of the viaduct is very sensitive of the variation of local geological conditions of the site. The effect of neglecting local site effect in dynamic analysis gives rise to a significant underestimation of the seismic demand of the structure.

• Korean Journal of Construction Engineering and Management
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• v.14 no.4
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• pp.73-83
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• 2013

Recently, not only around Korea but also other countries shows a pattern of arising high-rise building construction project which was delayed or aborted during global economic crises and recession. Although the market starts to stretch, It is getting competitive to win a contract in high-rise construction project between contractors due to lack of competitive advantage especially to Korea contractors. To get that, Korean contractors needs lifting equipment plan. But currently, they depend on the empirical methods and that cause schedule delay, not controlled cost management problem. Therefore, this research is to improve the accuracy of Lifting plan by analyzing the current issues of Lifting plan system and deducing the types of failures with planning factors, as well as analyzing the impact on schedule and cost control and safety management by each failure mode. Also, by analyzing detail risk factors per Lifting Equipment with FMEA, to infer the critical risk factor on high-rise construction project.

• Asian Pacific Journal of Cancer Prevention
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• v.13 no.9
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• pp.4511-4515
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• 2012

Background: In the Middle East, including Iran, breast cancer is the most frequent malignancy among women. Without treatment, a malignant breast tumor advances in stage, diminishing a woman's chances of survival. In this study we aimed to gain insight into the causes of delay in seeking treatment in patients with breast cancer. Methods: The participants in this qualitative, content analysis study were 10 women in whom a diagnosis of breast cancer in the stages of II b, III or IIV had been made. They were selected from patients of a major oncology clinic in Kerman, Iran. Data were collected by means of semi-structured interviews that lasted between 20 to 30 minutes. Sampling was discontinued when data saturation was achieved. Content analysis was conducted by classifying the data into themes and sub-themes. Results: The results of our study revealed several factors that interfered with patients' professional consultation seeking and prompt treatment. These factors included; lack of knowledge, fear of being diagnosed with cancer, not seeing oneself at risk, mental preoccupation and wrong diagnosis by physicians. Conclusions: This study suggests that women and even physicians need further information about breast cancer symptoms. Women need encouragement to seek medical advice when they encounter suspicious symptoms. Additionally, women may benefit from awareness of the pros of early detection and reassurance about the improvements in the success of breast cancer treatment.

• Korean Journal of Adult Nursing
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• v.28 no.4
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• pp.459-469
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• 2016

Purpose: This comparative descriptive study was to identify gender differences in delay seeking treatment and related experiences in patients with acute myocardial infarction (AMI). Methods: Ninety-seven participants were recruited from a tertiary hospital. Results: Mean age of 47 women was $71.5{\pm}13.3$ while that of men was $55.0{\pm}10.9$ (p<.001). More women lived alone and were jobless, less educated, and poorer than men. Men were likely to be 'current smokers' and drink alcohol, however viewed themselves healthier than women (p=.030). Women's hospital stay was $9.23{\pm}21.04$ days while men's was $4.86{\pm}2.72$ days (p=.014). More women had been diagnosed with hypertension (p=.040). Women appeared to report significantly less pain ($6.46{\pm}3.1$) than men ($8.44{\pm}1.8$). More men described their pain as sudden onset (p=.015) and chest pain as major symptom (p=.034) than women. More women were found alone upon onset of symptoms (p=.023) and had important reasons for delay seeking treatment (p=.021) than men. Median time from onset of symptoms to seeking medical service was 1.5 hours for men and 5.1 hours for women (p=.003). Median time taken from onset of symptoms to hospital for therapy was 3.5 hours for men and 9.1 hours for women (p=.019). Conclusion: This study findings that women reported less pain and delayed in seeking treatment, suggest needs for strategies targeting women at risk of AMI.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.13 no.1
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• pp.69-85
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• 2019

BeiDou navigation satellite system (BDS) is one of the four main types of global navigation satellite systems. The current system has been widely used by the military and by the aerospace, transportation, and marine fields, among others. However, challenges still remain in the BeiDou system, which requires rapid responses for delay-sensitive devices. A differential positioning algorithm called the data center-based differential positioning (DCDP) method is widely used to avoid the influence of errors. In this method, the positioning information of multiple base stations is uploaded to the data center, and the positioning errors are calculated uniformly by the data center based on the minimum variance or a weighted average algorithm. However, the DCDP method has high delay and overload risk. To solve these problems, this paper introduces edge computing to relieve pressure on the data center. Instead of transmitting the positioning information to the data center, a novel method called edge computing-based differential positioning (ECDP) chooses the nearest reference station to perform edge computing and transmits the difference value to the mobile receiver directly. Simulation results and experiments demonstrate that the performance of the ECDP outperforms that of the DCDP method. The delay of the ECDP method is about 500ms less than that of the DCDP method. Moreover, in the range of allowable burst error, the median of the positioning accuracy of the ECDP method is 0.7923m while that of the DCDP method is 0.8028m.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.45
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• pp.85-109
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• 2010

L/C provides the exporter and the importer with safe assurance in the exchange of goods for payment in international trade. It involves a number of parties. Although the parties may have confidence in their client, bad faith or ignorance of international banking practice by any of these parties could cause the failure of transaction, which makes international trade a risky business. Most of the risks are found in transport document, which can cause disputes. There are many factors in the risk of transport documents under L/C transaction. One most common risk factor for the beneficiary in all transport documents is even if there is no discrepancy in document, the issuing bank or the applicant refuses to pay or delay payment insisting there is a discrepancy. In some very rare cases, the beneficiary may not get paid due to unfair injunction of the local court of the applicant. For the applicant, most common risk factors are fake bill and fraud. Risks classified according to the sorts of transport documents are as follows. 1. In B/L, payment can be refused because it is regarded as charter party B/L, although there is no real charter party contract. And the applicant can bear the potential risk of the loss or deterioration of cargo through transhipment of the cargo loaded on board in container if transhipment is prohibited without excluding of UCP 600 article 20 (c). 2. In charter party B/L, the applicant may take delivery without paying when charter party B/L is signed by charterer, which can result in a big loss for the beneficiary and the negotiating bank. And risks may arise when cargo is seized because the charterer does not pay the hire. The applicant and the issuing bank are also vulnerable to a risk - Against whom should they file a suit when cargo gets damaged during transportation? 3. In multimodal transport document, which is subject to a conflict because there is a big difference in viewpoints between transport industry and banks, conflicts may also arise when L/C requires ocean B/L and accepts multimodal transport document at the same time, but does not specify the details. 4. In air waybill, where the consignee is not the issuing bank but the applicant, risks may take place to the beneficiary when the applicant takes delivery but refuses to pay asserting minor discrepancies in document. The applicant may also bear the risk when cargo may not be loaded because air waybill is a received bill. Another risk may arise when although the applicant prohibits transhipment without excluding UCP 600 article 23 (c), the cargo may be transhipped, provided that the entire carriage is covered by one and the same air waybill.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.7
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• pp.535-546
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• 2019

The purpose of this research was to analyze the relationship between human risk factors and evacuation behavior stages for tunnel safety. Therefore, we conducted a survey using a structured questionnaire on the relationship between safety facilities and safety behavior in order to derive an optimized interaction between the two. The research subjects were 141 tunnel users who understand the tunnel environment. The survey period was from June 24, 2018, to September 28, 2018. As data analysis methods, we employed a frequency analysis, a multiple regression analysis, and an independent-sample t-test. In the analysis of the correlation between the human risk factors and the major variables of evacuation behavior, the evacuation phases 1, 2, and 3 were all correlated with acceleration and delay, and the human risk factors were partially correlated. In the multiple regression analysis, the will to comply with laws (${\beta}=0.188$, p=0.034) and information recognition within the tunnel (${\beta}=0.220$, p=0.009) were factors that influence the relationship between human risk factors and evacuation behavior, indicating 12% explanatory power of the impact of human risk factors for the acceleration of evacuation behavior 3. The important variables between human risk factors and evacuation behavior were compliance with laws and information recognition in tunnels. Hence, it is necessary to study the elements that interact with the environment in the tunnel.

• Journal of the Korean Dietetic Association
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• v.27 no.4
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• pp.248-262
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• 2021

This study examined the effect of the Mediterranean-DASH Intervention for Neurodegenerative Delay (MIND) diet of the Korean multi-domain dementia prevention program on the cognitive functions of the elderly with dementia risk factors. We developed the program including nutrition, exercise, cognitive training, vascular disease prevention, and motivation. One- hundred and fifty-three participants aged 60~79 years with at least 1 dementia risk factor were randomly assigned in a 1:1:1 ratio to the facility-based intervention (FMI), home-based intervention (HMI), and the control group. The nutrition education program consisted of 10 classes over 24 weeks: the FMI received 7 group sessions and three 1:1 sessions, the HMI received 4 group sessions and three 1:1 sessions with 3 homework sessions. The Nutrition Quotient for Elderly (NQ-E) and the Mini Nutritional Assessment (MNA) were used to evaluate nutritional status. The Repeatable Battery for the Assessment Neuropsychological Status (RBANS), Korean Mini-Mental State Examination (K-MMSE), and the Cognitive Complaint Interview (CCI) were used to evaluate cognitive functions. A total of 136 people completed the program with an 11.1% dropout rate. The NQ-E (P=0.009) and RBANS (P=0.001) scores significantly increased in the FMI (N=45) and HMI (N=49) groups compared to the control group (N=42) after the study. The changes in the score of MNA and CCI did not differ significantly between groups. In conclusion, the nutritional intervention which focused on the MIND diet as a part of a multi-domain intervention program had a positive effect on the improvement of healthy eating habits and cognitive function scores in the high-risk dementia group.