• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.7 no.2
• /
• pp.113-127
• /
• 2012

From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.

• Journal of the Korean Society of Radiology
• /
• v.12 no.1
• /
• pp.47-52
• /
• 2018

Brain perfusion CT scanning is often employed usefully in clinical conditions as it accurately and promptly provides information about the perfusion state of patients having acute ischemic stroke with a lot of time constraints and allows them to receive proper treatment. Despite those strengths of it, it also has a serious weakness that Lens may be exposed to a lot of dose of radiation in it. In this study, as a way to reduce the dose of radiation to Lens in brain perfusion CT scanning, this researcher conducted an experiment with Bismuth shielding and change of patients' position. TLD (TLD-100) was placed on both lens using the phantom (PBU-50), and then, in total 4 positions, parallel to IOML, parallel to IOML (Bismuth shielding), parallel to SOML, and parallel to SOML (Bismuth shielding), brain perfusion scanning was done 5 times for each position, and dose to Lens were measured. Also, to examine how the picture quality changed in different positions, 4 areas of interest were designated in 4 spots, and then, CT number and noise changes were measured and compared. According to the results of conducting one-way ANOVA on the doses measured, as the significance probability was found to be 0.000, so there was difference found in the doses of radiation to crystalline lenses. According to the results of Duncan's post-hoc test, with the scanning of being parallel to IOML as the reference, the reduction of 89.16% and 89.66% was observed in the scanning of being parallel to SOML and that of being parallel to SOML (Bismuth shielding) respectively, so the doses to Lens reduced significantly. Next, in the scanning of being parallel to IOML (Bismuth shielding), the reduction of 37.12% was found. According to the results, reduction in the doses of radiation was found the most significantly both in the scanning of being parallel to SOML and that of being parallel to SOML (Bismuth shielding). With the limit of the equivalent dose to Lens as the reference, this researcher conducted comparison with the dose to occupational exposure and dose to Public exposure in the scanning of being parallel to IOML and found 39.47% and 394.73% respectively; however in the scanning of being parallel to SOML (Bismuth shielding), considerable reduction was found as 4.08% and 40.8% respectively. According to the results of evaluation on picture quality, every image was found to meet the evaluative standards of phantom scanning in terms of the measurement of CT numbers and noise. In conclusion, it would be the most useful way to reduce the dose of radiation to Lens to use shields in brain perfusion CT scanning and adjust patients' position so that their lens will not be in the field of radiation.

• Journal of Science and Technology Studies
• /
• v.8 no.1
• /
• pp.97-129
• /
• 2008

We are living in the time of high probability of technological risk due to increased rate of technology development and diffusion of new technologies. Resolving uncertainties, the basic attribution of risk, by accumulating knowledge over the risk factors of certain technology is critical to management of technological risk. In many cases of technological risks, high uncertainty of knowledge is commonly mentioned reason for public controversies on risk management. However, the type of technological risk with low social agreement and low uncertainty of knowledge, the main reason for public controversy is absence of social agreement. Public debates on the risks of mobile phones electromagnetic fields(EMF) to human health comes under this category. The knowledge uncertainty on human health effect of mobile phones EMF has been lowered increasingly by accumulating enormous volume of knowledge though scientists have not reached a final conclusion whether it pose a risk to the physical and mental health of the general population or not. In contrast with civil organizations calling for precautionary approach based regulation, the mobile phone industry is cling to the position of no-regulation-needed by arguing no clear evidence to prove health risks of mobile phone EMF has found. In Korea, government set exposure standards based on a measurement called the 'specific absorption rate'(SAR) and require the mobile phone industry to open SAR information to the public by their own decision. From the view of pro-regulation side based on precautionary approach, technology risk managament of mobile phones EMF in Korea is highly limited and formalized one with limited measuring of SAR on head part only and problematic self-regulated opening of information about SAR to the public. As far as the government keeps having priority on protecting interest of mobile phone industry over precautionary regulation of mobile phones EMF, the disagreement between civil organizations and the government will not resolved. The risk of mobile phones EMF to human health have high probability of being underestimated in the rate and damage of risk than objectively estimated ones due to familiarity of mobile phone technology. And this can be the cause of destructive social dispute or devastating disaster. To prevent such disastrous results, technology risk management, which integrating the goals of safety with economic growth in public policy and designing and promoting risk communication, is required.

• Journal of Korean Society of Transportation
• /
• v.20 no.7
• /
• pp.15-22
• /
• 2002

Transportation project appraisal should be precise in order to increase the social welfare and efficiency, and it has been evaluated by only a single criterion analysis such as benefit/cost analysis. However, this method cannot assess some qualitative items, and cannot get a proper solution for the clash of interests among various groups. Therefore, the multi-criteria analysis, which can control these problems, is needed, and then Saaty has developed one of these methods, AHP(Analytic Hierarchy Process) method. In AHP, the project is evaluated through weighted score of the criteria and the alternatives, which is surveyed by a questionnaire of specialists. It is based on some strict suppositions such as reciprocal comparison, homogeneity, expectation, independence relationship between multi-criteria, but supposing that each criterion has independence relation with others is too difficult in two reasons. First, in real situation, there cannot be perfect independence relationship between standards. Second, individuals, even though they are specialists of that area, do not feel the degree of independence relation as same as others. This paper develops a modified AHP method for solving this dependence relationship between multi-criteria. First of all. in this method, the degree of dependence relationship between multi-criteria that the specialist feels is surveyed and included to the weighted score of multi-criteria This study supposes three methods to implement this idea. The first model products the degree of dependence relationship in the first step for calculating the weighted score, and the others adjust the result of weighted score from the basic AHP method to the dependence relationship. One of the second methods distributes the cross weighted score to each standard by constant ratio, and the other splits them using Fuzzy measure such as Bel and Pl. Finally, in order to validate these methods, this paper applies them to evaluate the alternatives which can control public resentments against Korean rail path in a city area.

• Journal of the Korean Applied Science and Technology
• /
• v.34 no.4
• /
• pp.874-882
• /
• 2017

As the interest on the air-pollution is gradually rising up at home and abroad, automotiv e and fuel researchers have been working on the exhaust emission reduction from vehicles through a lot of approaches, which consist of new engine design, innovative after-treatment systems, using clean (eco-friendly alternative) fuels and fuel quality improvement. This research has brought forward three main issues : evaporative, performance, air pollution. In addition, researcher studied the environment problems of the bio-ethanol, bio-butanol, bio-ETBE (Ethyl Tertiary Butyl Ether), MTBE (Methyl Tert iary Butyl Ether) fuel contained in the fuel as octane number improver. The researchers have many dat a about the health effects of ingestion of octane number improver. However, the data support the con clusion that octane number improver is a potential human carcinogen at high doses. Based on the bio-fuel and octane number improver types (bio-ethanol, bio-butanol, bio-ETBE, MTBE), this paper dis cussed the influence of gasoline fuel properties on the evaporative emission characteristics. Also, this p aper assessed the acceleration and power performance of gasoline vehicle for the bio-fuel property. As a result of the experiment, it was found that all the test fuels meet the domestic exhaust gas standards, and as a result of measurement of the vapor pressure of the test fuels, the bio - ethanol : 15 kPa and the biobutanol : 1.6 kPa. thus when manufacturing E3 fuel, Increasing the biobutanol content reduces evaporation gas and vapor pressure. In addition, Similar accelerating and powering performance was shown for the type of biofuel and when bio-butanol and bio-ethanol were compared accelerated perf ormance was improved by about 3.9% and vehicle power by 0.8%.

• The Korean Journal of Archival Studies
• /
• no.18
• /
• pp.3-36
• /
• 2008

Despite the institutional, organizational, and technological advances in the level of national records management that has occurred during the past several years, there has been no significant change in the condition of records management within individual public institutions, which may be an outset for records management. In order to begin the advance in national records management with overall innovation in records management by public institutions, it is necessary to distinctly set up the direction of innovation and a project to carry out. Also, a person in charge of records management, who is supposed to lead records management in each institution, should share the directions and projects. Against this backdrop, this study aims to define "the evaluation of records management" as a vehicle to establish a common goal for the innovation of records management and the role of a person in charge of records management as well as to develop evaluation indicators that might be applicable to all public institutions. With this aim, the study drew requirements of records management from domestic and overseas cases in the evaluation of records management conditions as well as the laws and standards of records management, and a roadmap for national records management innovation. Then, the study developed evaluation indicators by classifying the requirements according to three areas involving an organizational environment, records management job, and records management in the offices that create and file their own documents. The organizational environment area is concerned with the evaluation of the records management policy and the responsibility of an institution, and the evaluation of human resources and physical environment. The records management business area includes the measurement of the level of jobs, such as the records creation control conducted by the records management authority of each institution, the management of records schedules, the accession, preservation, and appraisal of records and their service, and the monitoring of records management. The area of records management in the offices is composed of the creation, registration, arrangement, and transfer of records as they are intended to be used during the monitoring of records management conditions. The study made it possible to measure all evaluation indicators with a quantitative evaluation method by clearly proposing the standard for objective and accurate evaluation.

• Journal of the Society of Disaster Information
• /
• v.17 no.1
• /
• pp.10-24
• /
• 2021

Purpose: The purpose of this study is to determine the dangers of biodiesel and general diesel mixtures currently used as alternative fuels by equipment (tag method and penski Marten method) and to determine the difference between flash point and combustion point (closed, open) according to test methods. It is intended to be used as a reference material for identification and evaluation of firecausing substances by confirming the risk of mixtures by comparative analysis and measurement, and establishing a risk assessment method for chemical substances. Method: Flash point test method and result treatment were tested based on ASTM and KS M mode, which are tag sealing and pen schematense test methods used as flash point and combustion point test methods for crude oil and petroleum products. The manufacturer of the equipment used in this experiment was a test equipment that satisfies the test standards of KS M 2010 with equipment produced by TANAKA of Japan. The flash point and combustion point were measured, and the flash point according to the test method of biodiesel and general diesel mixture ( Closed, open), and the ignition point of a mixture of biodiesel and general diesel was compared and analyzed for ignition risk compared with conventional diesel. Results: Looking at the experimental results, first, as an analysis of the risk of flammability of the mixture, the flash point of a substance containing 70% biodiesel was found to be about 92℃ based on general diesel with a flash point of 64.5℃, and gasoline and biodiesel or When the biodiesel mixture was synthesized, it was confirmed that the flash point tends to decrease. In addition, the difference between the flash point and the combustion point was analyzed as about 20 ~ 30℃, and when a small amount of gasoline or methanol was mixed, the flash point was lowered, but it was confirmed that the combustion point was similar to that of the existing mixture. Conclusion: In this study, in order to secure the effectiveness of the details of the criteria for judging dangerous materials in the existing Dangerous Materials Safety Management Act, and to secure the reliability and reproducibility of the judgment of dangerous materials, we confirm the criteria for judging the risk of the mixture through an experimental study on flammable mixtures. It will be able to provide reference data for experimental criteria for flammable liquids that are regulated in the field. In addition, if this study accumulates know-how on experiment by test method, it is expected that it can be used as a basis for research on risk assessment and research on dangerous goods.

• Journal of the Society of Disaster Information
• /
• v.16 no.4
• /
• pp.701-711
• /
• 2020

Purpose: In this study, the risk of flammability of a liquid mixture was experimentally confirmed because the purpose of this study was to confirm the increase or decrease of the flammability risk in a mixture of two substances (combustible+combustible) and to present the risk of the mixture. Method: Flash point test method and result processing were tested based on KS M 2010-2008, a tag sealing test method used as a flash point test method for crude oil and petroleum products. The manufacturer of the equipment used in this experiment was Japan's TANAKA. The flash point was measured with a test equipment that satisfies the test standards of KS M 2010 with equipment produced by the company, and LP gas was used as the ignition source and water as the cooling water. In addition, when measuring the flash point, the temperature of the cooling water was tested using cooling water of about 2℃. Results: First of all, in the case of flammable + combustible mixtures, there was little change in flash point if the flash point difference between the two substances was not large, and if the flash point difference between the two substances was low, the flash point tended to increase as the number of substances with high flash point increased. However, in the case of toluene and methanol, the flash point of the mixture was lower than that of the material with a lower flash point. Also, in the case of a paint thinner, it was not easy to predict the flash point of the material because it was composed of a mixture, but as a result of experimental measurement, it was measured between -24℃ and 7℃. Conclusion: The results of this study are to determine the risk of mixtures through experimental studies on flammable mixtures for the purpose of securing the effectiveness of the details of the criteria for determining dangerous goods in the existing dangerous goods safety management method and securing the reliability and reproducibility of the determination of dangerous goods Criteria have been presented, and reference data on experimental criteria for flammable liquids that are regulated in firefighting sites can be provided. In addition, if this study accumulates know-how on differences in test methods, it is expected that it can be used as a basis for research on risk assessment of dangerous goods and as a basis for research on dangerous goods determination.

• Journal of the Korea Organic Resources Recycling Association
• /
• v.31 no.1
• /
• pp.85-100
• /
• 2023

In this study, in order to improve the installation periodical inspection method of waste treatment facilities, we conducted on-site surveys of waste treatment facilities classified into six fields, grasped the problems of inspection methods, and made improvements accordingly. And revised the inspection method for waste treatment facilities. As a result, in the field of incineration and incineration heat recovery, inspection methods such as total temperature measurement and one-year TMS data comparison using a thermal imaging camera were established. And for the safety of the inspected person, it was applied so that the waste can be replaced with a document without opening it. In the case of landfill facilities, the details regarding the use of video information processing equipment and the management of facilities covering the upper part of the landfill facility are presented in the law, but the items that do not have a inspection methods were applied to the inspection method. In the case of Food Waste Treatment Facility, inspection methods were put in place to ensure compliance with standards for foul-smelling fish in odor control, a major cause of complaints. As a result, 10 out of 18 improvement proposals were reflected in the incineration and sterilization grinding, cement kiln, and incineration heat recovery facilities, and 11 out of 12 improvement proposals were reflected in the landfill facility. In the case of food distribution waste treatment facilities, 10 out of 12 improvement proposals were reflected, and a total of 31 inspection methods were improved.

• Laboratory Medicine Online
• /
• v.2 no.1
• /
• pp.10-14
• /
• 2012

Background: Measurement of HbA_1c levels is widely used to diagnose diabetes mellitus and to evaluate and monitor plasma-glucose concentrations over 6-8 weeks. In this study, we evaluated the diagnostic performance of the newly developed latex immunoturbidimetric method by using Autolab HbA_1c. Methods: We analyzed and compared the diagnostic performance of Autolab HbA_1c with that of Toshiba 200FR between April 2009 and July 2009. According to guidelines (EP5-A2, EP6-P, EP9-A2) of the clinical and laboratory standards institute (CLSI), we compared linearity, precision and correlation of Autolab HbA_1c with those of G7 (Tosoh Corp., Kyoto, Japan) by using high-performance liquid chromatography (HPLC) method. Results: Data obtained using Autolab HbA_1c showed good linearity in mixtures of samples with low (3.1%) and high (15.1%) levels of HbA_1c (r²=0.9997). In the analysis of within-run precision of the samples with HbA_1c levels of 5.1% and 12.1%, the SDs were 0.04 and 0.06 and covariances of these samples were 0.8% and 0.5%, respectively. In the Deming regression model, the regression equation was as follows: Autolab HbA_1c=1.0859×Tosoh HPLC-0.6957. Conclusions: In this study, Autolab HbA_1c method showed better performance characteristics than Tosoh G7 did. In reference review, there was no interference of variant hemoglobin. The data acquisition time of Autolab HbA_1c was lower than that of Tosoh G7. The advantages of Autolab HbA_1c are that it can be used as an autoanlyzer in routine chemical analysis, it does not require pre-analytical treatment, and the samples are automatically treated with distilled water for hemolysis.