• Title/Summary/Keyword: Risk Identify

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The Limitations of Risk-based Auditing using Fuzzy Methods

  • Mohammadi, Shaban
    • The Journal of Industrial Distribution & Business
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    • v.6 no.1
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    • pp.37-40
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    • 2015
  • Purpose - Investors, creditors, governments, and others make decisions using reasonable information provided by others. In many cases, the users of this information have goals and objectives conflicting with those of the information's producers, indicating the need for external auditors. Research design, data, and methodology - Competition in auditing has noticeably intensified globally, especially in developed countries. This means that auditors are striving to increase the efficiency of their methods. In recent years, risk-based auditing has become prominent among these efforts. In risk-assessment auditing, the auditor may directly affect the effectiveness and efficiency of the audit. Results - As a central framework, the risk assessment process improves audit quality and effectiveness such that the audit will lead to necessary changes. Previous studies have shown that risk assessment affects the nature, timing, and content of audit procedures. Conclusions - In the planning stage of an audit, audit risk assessment may identify any inappropriate or inefficient distribution of resources or determine whether the results of an audit will be ineffective or incorrect. Thus, assessing audit risk is a critical task.

Comparative Study on the Institutional Framework of Risk Assessment between German, UK and Korea, Japan in Asian Countries (독일, 영국과 한국, 일본 등 아시아 국가 간의 위험성평가 제도 비교연구)

  • Shin, In Jae
    • Journal of the Korean Society of Safety
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    • v.28 no.1
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    • pp.151-157
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    • 2013
  • This paper is a comparative study on risk assessment policy between Asian countries such as Japan, Korea, Singapore and EU countries, German, UK. Risk assessment is a tool adopted currently in many countries in order to reduce occupational risk in workplace because it help employers to identify their hazard arousing in their working conditions then to settle the issues. This paper compares institutional framework posed in EU and Asian countries. As a result of comparative study, EU countries have more concrete legal system for risk assessment than Asian countries. But Asian countries are now interested in risk assessment such as Japan, Korea and Singapore. The author also suggests successful ways to settle down the risk assessment policy in a country. These findings help to understand occupational health and safety policy on risk assessment in Asian countries.

Development of logical structure for multi-unit probabilistic safety assessment

  • Lim, Ho-Gon;Kim, Dong-San;Han, Sang Hoon;Yang, Joon Eon
    • Nuclear Engineering and Technology
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    • v.50 no.8
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    • pp.1210-1216
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    • 2018
  • Site or multi-unit (MU) risk assessment has been a major issue in the field of nuclear safety study since the Fukushima accident in 2011. There have been few methods or experiences for MU risk assessment because the Fukushima accident was the first real MU accident and before the accident, there was little expectation of the possibility that an MU accident will occur. In addition to the lack of experience of MU risk assessment, since an MU nuclear power plant site is usually very complex to analyze as a whole, it was considered that a systematic method such as probabilistic safety assessment (PSA) is difficult to apply to MU risk assessment. This paper proposes a new MU risk assessment methodology by using the conventional PSA methodology which is widely used in nuclear power plant risk assessment. The logical failure structure of a site with multiple units is suggested from the definition of site risk, and a decomposition method is applied to identify specific MU failure scenarios.

Development of the Competency Model for Prevention of Adolescent Risk Behavior (청소년의 위험행동 예방을 위한 역량모델 개발)

  • Park, Hyun-Sook;Jung, Sun-Young
    • Journal of Korean Academy of Nursing
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    • v.41 no.2
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    • pp.204-213
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    • 2011
  • Purpose: This study was done to identify fundamental data on competency reinforcement programs to prevent adolescent risk behavior by developing and examining a competency model. Methods: In this study, competences on prevention of adolescent risk behavior were identified through competency modeling, and a competency model was developed and tested for validity. Results: Competences for prevention of adolescent risk behavior defined by the competency model included the following: self-control, positive mutual understanding between parents and adolescents, and positive connectedness with peer group. Validation of the competency model showed the model to be appropriate. Conclusion: The competency model for prevention of adolescent risk behavior through competency modeling is expected to be the foundation of an integral approach to enhance competency in adolescents and prevent adolescent risk behavior. This kind of approach can be a school-centered, cost-efficient strategy, which not only reduces adolescent risk behavior but also improves quality of adolescent resources.

Credit Risk Measurement Practices in Indian Commercial Banks - An Empirical Investigation

  • Arora, Swaranjeet
    • Asia-Pacific Journal of Business
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    • v.5 no.2
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    • pp.37-50
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    • 2014
  • Banking institutions have been facing variety of difficulties but the major cause of serious banking problems relates to lax credit standards for borrowers and counterparties, poor portfolio risk management, or a lack of attention to changes in economic or other circumstances that can lead to deterioration in the credit standing of a bank's counterparties. Although credit risk is an important factor that financial institutions should cope with, but the determinants of measuring credit risk have been studied less. This paper attempts to explore the determinants of credit risk measurement and to identify the factors that contribute to credit risk measurement practices in Indian banks and to compare credit risk measurement practices followed by Indian public and private sector banks, the empirical study has been conducted and views of employees of various banks have been tested using statistical tools. This study explored the phenomenon from different perspectives and revealed that single-name credit risk measurement and portfolio credit risk measurement are the key components that contribute to credit risk measurement in Indian banks. From the descriptive and analytical results, it can be concluded that Indian banks efficiently measure credit risk. The results also indicate that there is a significant difference between the Indian public and private sector banks in single-name credit risk measurement while, these banks do not significantly differ in portfolio credit risk measurement aspect.

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Risk Perception and Risk Reduction Behavior of Housewife Consumer as a Children's Wear Purchaser (아동복 주부 소비자의 위험 지각과 위험 감소 행동에 관한 연구)

  • Choi, Soo-Jin;Chung, Sung-Ji;Jang, Nam-Kyung
    • The Research Journal of the Costume Culture
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    • v.14 no.6
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    • pp.900-916
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    • 2006
  • The purposes of this study were to define housewife's risk perception and risk reduction behavior when purchasing children's wear, and to identify the differences according to the clothing buying behavior and demographic characteristics. Data were gathered through survey with 429 housewives in Seoul and metropolitan area, and then statistically analyzed by descriptive statistics, factor analysis, Analysis of Variance (ANOVA), Duncan's test, and Pearson's correlation analysis. The results showed partially significant differences in risk perception, especially economic risk and social psychological risks, among housewife consumer groups according to the clothing buying behavior and the demographic characteristics. There were significant differences in risk reduction behaviors among the groups, especially brand preference/industry information, observation/experience, and media information. Also, correlations between risk perception and risk reduction behaviors were found. The social psychological risk perception was highly correlated to the risk reduction behaviors, while the time/convenience loss risk was not correlated to any risk reduction behavior. The results of this study provide insight into children's wear business through suggesting marketing implication.

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Fall Experience and Risk Factors for Falls among the Community-dwelling Elderly (지역사회 재가노인의 낙상경험과 낙상위험요인)

  • Kim, Young Hee;Yang, Kyung Hee;Park, Kum Sook
    • Journal of muscle and joint health
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    • v.20 no.2
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    • pp.91-101
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    • 2013
  • Purpose: The purpose of this study was to investigate the experience of falls and identify risk factors associated with falls. Methods: The participants were 233 community-dwelling elderly people in two cities. Data were collected by interviewing the elderly with structured questionnaires from May to June, 2012. For data analysis, descriptive statistics and multiple logistic regression were performed using SPSS version 17.0. Results: Age, educational level, living arrangement, health status, the use of assistive devices, the number of medication, hypertension, arthralgia, dizziness, fall efficacy, fear of falling, activity of daily living, and quality of life were significant associated with fall experience. Through multiple logistic regression analysis, arthralgia, dizziness, fall efficacy, and fear of falling were identified as significant predictors of falls. Conclusion: It is important to identify the risk factors for falls among the elderly living in community. Fall prevention interventions should be multifactorial, especially for the elderly who were identified as the high risk group.

Dietary Patterns and Risk of Colorectal Cancer: A Systematic Review of Cohort Studies (2000-2011)

  • Yusof, Afzaninawati Suria;Isa, Zaleha Md.;Shah, Shamsul Azhar
    • Asian Pacific Journal of Cancer Prevention
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    • v.13 no.9
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    • pp.4713-4717
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    • 2012
  • Objectives: This systematic review of cohort studies aimed to identify any association between specific dietary patterns and risk of colorectal cancer (CRC). Dietary patterns involve complex interactions of food and nutrients summarizing the total diet or key aspects of the diet for a population under study. Methods and materials: This review involves 6 cohort studies of dietary patterns and their association with colorectal cancer. An exploratory or a posteriori approach and a hypothesis-oriented or a priori approach were employed to identify dietary patterns. Results: The dietary pattern identified to be protective against CRC was healthy, prudent, fruits and vegetables, fat reduced/diet foods, vegetables/fish/poultry, fruit/wholegrain/dairy, healthy eating index 2005, alternate healthy eating index, Mediterranean score and recommended food score. An elevated risk of CRC was associated with Western diet, pork processed meat, potatoes, traditional meat eating, and refined grain pattern. Conclusion: The Western dietary pattern which mainly consists of red and processed meat and refined grains is associated with an elevated risk of development of CRC. Protective factors against CRC include a healthy or prudent diet, consisting of vegetables, fruits, fish and poultry.

Experience of Becoming a Father of a High Risk Premature Infant (고위험 미숙아 자녀의 아버지 되어감 경험)

  • Park, Jeong Eon;Lee, Byoung Sook
    • Journal of Korean Academy of Nursing
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    • v.47 no.2
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    • pp.277-288
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    • 2017
  • Purpose: This study was performed to identify the experience of becoming a father of a high risk premature infant. Methods: Grounded theory was used for this research. The participants were 12 fathers who had premature infants lighter than 2,500g of birth weight, less than 37 weeks of gestational age and having stayed 2 weeks or longer in a NICU right after birth. Theoretical sampling was done to identify participants and indepth interviews were done for the data collection. For data analysis, the process suggested by Corbin and Strauss was used. Results: For these participants the core phenomenon of the experience of becoming a father of a high risk premature infant was 'striving through with belief and patience'. The phenomenon was 'being frustrated in an unrealistic shock'. Contextual conditions were 'uncertainty in the health status of the premature baby' and 'no one to ask for help' and intervening conditions were 'possibility in the health recovery of the premature baby' and 'assistance from significant others'. Action/interaction strategies were 'withstanding with belief in the baby' and 'enduring with willpower as head of the family' and the consequence was 'becoming a guardian of the family'. Conclusion: For the participants, the process of becoming the father of a high risk premature infant was striving through the situation with belief in their babies' ability to overcome the crisis and waiting for the babies' recovery with patience.

Patterns of Diagnosis and Risk Factors for Type 2 Diabetes in Women with a History of Gestational Diabetes Mellitus (임신성 당뇨 과거력을 가진 여성의 2형 당뇨진단 양상과 관련요인)

  • Choi, Mi Jin;Chung, Chae Weon
    • Perspectives in Nursing Science
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    • v.13 no.1
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    • pp.17-28
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    • 2016
  • Purpose: This study aimed to identify patterns of diagnosis and to explore risk factors for type 2 diabetes beyond the postpartum period in women with a previous history of gestational diabetes, and to identify differences in such risk factors between early and late-onset (aged <45 and ${\geq}45$). Methods: Using epidemiological data from the Korean Genome and Epidemiology Study, a retrospective analysis of 175 women with various timings of type 2 diabetes diagnosis was performed. Results: The average age ($42.6{\pm}10.6$) at type 2 diabetes diagnosis was earlier than the general population, and obesity was prevalent with marked weight gains around 35 years old. Longer duration of breastfeeding was observed in women with late-onset of type 2 diabetes. Conclusion: For prevention of type 2 diabetes, early intervention is required, and modifiable factors such as weight control and breastfeeding should be taken into consideration for intervention strategies.