• Title/Summary/Keyword: audit data

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Liquidity Determinants of Private Hospitals in Korea (민간병원의 유동성 관련요인 분석)

  • Choi, Man-Kyu;Lee, Yun-Seok;Lee, Yoon-Hyeon
    • Health Policy and Management
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    • v.12 no.4
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    • pp.1-17
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    • 2002
  • This study was attempted to identify the liquidity trends and determinants of private hospitals in Korea different. Data used in this study were collected from 98 hospitals with complete general data of present conditions as well as financial statements(balance sheets, income statements). They were chosen from hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variables in this study were used current ration and quick ratio as a proxy indicator for liquidity. The independent variables were ownership type, hospital type, location, bed size, period of establishment, short-term liabilities to total assets, long-term liabilities to total assets, borrowings to total assets, fixed asset ration, net profit to total assets, operating margin to gross revenue, growth rate of net worth to total assets, total asset turnover, and business risk(volatility of profit). The major findings of this study were as follows. Trends of liquidity(current ratio, quick ratio) had been continuously decreased. Especially, There were very distinct decreasing trends of personal hospitals and less than 300beds, which weakened liquidity. The factors had significant effect on current ratio were short-term debt to total assets(-), fixed asset ratio(-), business risk(+). High short-term debt to total assets, high fixed asset ratio and high business risk significantly decreased in liquidity. The factors that significantly affected on quick ratio were short-term debt to total assets(-), borrowings to total assets(+), fixed asset ratio(-), business risk(+).

The gratitude disposition of geriatric hospital employees Impact on job satisfaction and life satisfaction and the moderating effect of the gratitude diary experience (노인요양병원 근무자의 감사성향이 직무만족 및 삶의 만족에 미치는 영향과 감사일기 경험의 조절효과)

  • Park, Soon-myeong;Kim, Ja-Ok;Kim, Ja-Sook
    • Journal of the Korea Convergence Society
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    • v.11 no.9
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    • pp.351-358
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    • 2020
  • The purpose of this study is to investigate the effect of gratitude disposition of geriatric hospital employees on job satisfaction and life satisfaction, and the moderating effect of the gratitude diary experience. A total of 485 copies of the research questionnaire were selected for workers in four geriatric hospitals who are promoting campaigns related to the gratitude diary. For data processing, a simple or hierarchical regression analysis was performed using SPSS 26.0. As a result of the study, The gratitude disposition had a statistically significant effect on job satisfaction and life satisfaction. However, the effect of gratitude disposition on job satisfaction and life satisfaction and the moderating effect of the audit diary experience were not statistically significant. The purpose of this study is to develop programs for job satisfaction and life satisfaction of geriatric hospital employees and provide basic data on manpower management of geriatric hospital.

Architecture for Secure Mobile Agent through STAS System (STAS 시스템을 적용한 안전한 이동 에이전트구조)

  • Kim, Seon-Young;Jo, In-June
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.11 no.10
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    • pp.1873-1879
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    • 2007
  • As the mobile terminal which uses P2P service increases and it comes to be applied to many fields, mobile agent technology has been applied to P2P and its innovative services has been offered to various fields. However, free mobility of mobile agent technology works like worm, the problem which is contaminated by malicious attacker's attack quickly has appeared and fundamental solution has not been developed yet. This paper proposes STAS (Security Tracking and Auditing Server) system which can offer verification for security of mobile agent in structured P2P environments. Mobile Agent will send data value to STAS via peer so that STAS can verify secure audit and integrity and Mobile agent initiator will obtain the final value of the data from STAS. It can minimize overload of mobile terminal which is occurred by verification of mobile agent and its accomplishment.

Comparative Analysis of COVID-19 Infection Prevention Control Guidelines from Seven Countries: Implications on COVID-19 Response and Future Guidelines Development

  • Jeong, Yoolwon;Lee, Sun-Hee
    • Health Policy and Management
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    • v.32 no.3
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    • pp.304-316
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    • 2022
  • Background: As prevention of coronavirus disease 2019 (COVID-19) transmission in healthcare settings has become a critical component in its effective management, COVID-19 specific infection prevention and control (IPC) guidelines were developed and implemented by numerous countries. Although largely based on the current evidence-base, guidelines show much heterogeneity, as they are influenced by respective health system capacities, epidemiological risk, and socioeconomic status. This study aims to analyze the variations and concurrences of these guidelines to draw policy implications for COVID-19 response and future guidelines development. Methods: The contents of the COVID-19 IPC guidelines were analyzed using the categories and codes developed based on "World Health Organization guidelines on core components." Data analysis involved reviewing, appraising and synthesizing data from guidelines, which were then arranged into categories and codes. Selection of countries was based on the country income level, availability of COVID-19 specific IPC guideline developed at a national or district level. Results: The guidelines particularly agreed on IPC measures regarding application of standard precautions and providing information to patients and visitors, monitoring and audit of IPC activities and staff illnesses, and management of built environment/equipments. The guidelines showed considerable differences in certain components, such as workplace safety measures and criteria for discontinuation of precautions. Several guidelines also contained unique features which enabled a more systematic response to COVID-19. Conclusion: The guidelines generally complied with the current evidence-based COVID-19 management but also revealed variances stemming from differences in local health system capacity. Several unique features should be considered for benchmark in future guidelines development.

The Effect of Firm Characteristics and Outside Directors Characteristics on Fraud : Evidence from Chinese Listed Companies (기업특성 및 사외이사 특징이 기업의 부정행위에 미치는 영향: 중국상장기업을 중심으로)

  • Xiao, Wei-He;Paik, Hye-Won
    • Asia-Pacific Journal of Business
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    • v.12 no.3
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    • pp.213-233
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    • 2021
  • Purpose - Our study examines the determinant factors of corporate financial fraud and whether the characteristics of outside directors tend to decrease the fraud in China. Design/methodology/approach - The data come from the enforcement actions of the Chinese Securities Regulatory Commission (CSRC). The multiple regression analysis were hired in order to analyze the data. Findings - Firms that have smaller size, higher debt ratio, or lower return of assets are associated with the incidence of fraud. However, the firms that have a high proportion of outside directors on the board or whose outside directors have a high compensation are less likely to engage in fraud. Our results show that outside directors monitor the actions of managers and thus help deter fraudulent acts. On the other hand, fraud is more associated with the local outside directors rather than outside directors who are from other locations. Since local outside directors tend to be more related with managers of firms, they can lose their independence. Research implications or Originality - Our findings have implications for the design of appropriate outside directors systems for China-listed firms. Moreover, our results imply that recruiting outside directors from other regions can improve the expertise and independence of outside directors in China. Our study contributes to provide more useful information about investors' investment decisions or management oversight and regulators' decisions on audit activities by disclosing information relating to the characteristics of outside directors.

Security Threats to Enterprise Generative AI Systems and Countermeasures (기업 내 생성형 AI 시스템의 보안 위협과 대응 방안)

  • Jong-woan Choi
    • Convergence Security Journal
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    • v.24 no.2
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    • pp.9-17
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    • 2024
  • This paper examines the security threats to enterprise Generative Artificial Intelligence systems and proposes countermeasures. As AI systems handle vast amounts of data to gain a competitive edge, security threats targeting AI systems are rapidly increasing. Since AI security threats have distinct characteristics compared to traditional human-oriented cybersecurity threats, establishing an AI-specific response system is urgent. This study analyzes the importance of AI system security, identifies key threat factors, and suggests technical and managerial countermeasures. Firstly, it proposes strengthening the security of IT infrastructure where AI systems operate and enhancing AI model robustness by utilizing defensive techniques such as adversarial learning and model quantization. Additionally, it presents an AI security system design that detects anomalies in AI query-response processes to identify insider threats. Furthermore, it emphasizes the establishment of change control and audit frameworks to prevent AI model leakage by adopting the cyber kill chain concept. As AI technology evolves rapidly, by focusing on AI model and data security, insider threat detection, and professional workforce development, companies can improve their digital competitiveness through secure and reliable AI utilization.

Reporting Quality of Research Studies on AI Applications in Medical Images According to the CLAIM Guidelines in a Radiology Journal With a Strong Prominence in Asia

  • Dong Yeong Kim;Hyun Woo Oh;Chong Hyun Suh
    • Korean Journal of Radiology
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    • v.24 no.12
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    • pp.1179-1189
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    • 2023
  • Objective: We aimed to evaluate the reporting quality of research articles that applied deep learning to medical imaging. Using the Checklist for Artificial Intelligence in Medical Imaging (CLAIM) guidelines and a journal with prominence in Asia as a sample, we intended to provide an insight into reporting quality in the Asian region and establish a journal-specific audit. Materials and Methods: A total of 38 articles published in the Korean Journal of Radiology between June 2018 and January 2023 were analyzed. The analysis included calculating the percentage of studies that adhered to each CLAIM item and identifying items that were met by ≤ 50% of the studies. The article review was initially conducted independently by two reviewers, and the consensus results were used for the final analysis. We also compared adherence rates to CLAIM before and after December 2020. Results: Of the 42 items in the CLAIM guidelines, 12 items (29%) were satisfied by ≤ 50% of the included articles. None of the studies reported handling missing data (item #13). Only one study respectively presented the use of de-identification methods (#12), intended sample size (#19), robustness or sensitivity analysis (#30), and full study protocol (#41). Of the studies, 35% reported the selection of data subsets (#10), 40% reported registration information (#40), and 50% measured inter and intrarater variability (#18). No significant changes were observed in the rates of adherence to these 12 items before and after December 2020. Conclusion: The reporting quality of artificial intelligence studies according to CLAIM guidelines, in our study sample, showed room for improvement. We recommend that the authors and reviewers have a solid understanding of the relevant reporting guidelines and ensure that the essential elements are adequately reported when writing and reviewing the manuscripts for publication.

An Analysis of Referrals, Nursing Diagnosis, and Nursing Interventions in Home Care - Wonju Christian Hospital Community Health Nursing Service - (가정간호 기록지 분석 - 원주기독병원 가정간호 보건활동을 중심으로 -)

  • Suh, Mi-Hae;Huh, Hae-Kyung
    • Journal of Home Health Care Nursing
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    • v.3
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    • pp.53-66
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    • 1996
  • Home Health Care is one part of the total health care system. It includes health care services that link the hospital to the community. While it is important for early discharge patients, home care is also important for people with chronic illnesses or handicapping conditions. In 1989 the Korean government passed a law that opened the way for formal development of home health care services beginning with education programs to certify nurses for home care, and then demonstration home care services. Part of the mandate of the demonstration projects was evaluation of home care services. This study was done in order to provide basic data that would contribute to the development of records that could be used for evaluation through a retrospective audit and to examine the care that had been given in Home Care at Wonju Christian Hospital over a twenty year period from 1974 to 1994. The purposes of the study were : to identify to characteristics of the clients who had received home care, to identify the reasons for client referrals, to identify the nursing problems of these clients, to identify the nursing care provided to these clients, and to identify differences in these areas over the twenty year period. The study was a descriptive study involving a retrospective audit of the client records. Demographic data on all clients were included : 4,171 clients from 2,564 families. Data on referrals, nursing diagnosis and nursing interventions were from even numbered records which had a patient problem list included in the record, 2,801 clients, Frequencies and ANOVA were used in the analysis. The results of the study showed that the majority of the clients were from Wonju city /county. There were more women than men related to the high number of postpartum clients(1,300). The high number of postparttum clients and newborns was also evident in the age distribution. An the number of maternal-child clients decreased over the 20 years, the mean age of the clients increased significantly. Other factors also contributed to this change ; as increasing number of clients with brain injuries or with cancer, and fewer children with burns, osteomyelitis and tuberculosis. There was a decrease in the mean number of visits and mean length of coverage, reflecting a movement towards a short term acute care model. The number of new clents dropped sharply after 1985. The reasons for this are : the development of other treatment alternatives for clients, the establishment of an active wellbaby clinic, many more options plus a decreasing number of new cases of Hansen's Disase, and insurance that allows people with burns to be kept in hospital until skin grafts are healed. Socioeconomic changes have resulted in an increase in the number of cases of cancer, stroke, head injuries following car accidents, and of diabetes. Of the 2,801 client records, 2,541(60.9%) contained a written referral but for 1,802 it contained only the medical diagnosis. The number of records with a referral requesting specific nursing care was 739(29.1%). Many family members who were identified as in need of nursing care had no written referral. Analysis of the patient problem list showed that 41.9% of the enteries were nursing diagnoses. Others incuded medical diagnosis, symptoms, and plans. The most frequently used diagnoses were alteration in nutrition, less than body requirements(115 entries), alteration in skin integrity(114), knowledge deficit(111), pain(78), self-care deficit(66), and alteration in pattern of urinary elimination(50). These are reflected in the NANDA categories for which the highest number of diagnosis was in the Exchanging pattern(446), followed by Moving(178), Feeling(136) and Knowing (115). Analysis of the frequency of interventions showed that exercise and teaching about exercise was the most frequent intervention, followed by teaching concering the need for follow-up care, checking vital signs, managing nutritional problems, managing catheters, giving emotional support, changing dressings, teaching about medication, teaching (subject not specified), teaching about diet, IM and IV medications or fluid, and skin care, in that order. Recommendations included: development of a record that would allow for efficient recording of frequently used nursing diagnoses and nursing interventions: expansion of the catchment area for Home Care at Wonju Christian Hospital ; expansion of the service to provide complication prevention, rehabilitation services, and support to increase the health maintenance /health promotion of the people being served as well as providing client dentered care ; and development of a clinical record that will allow efficient data collection from records, even though the recording is done by a variety of health care providers.

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Evaluation of the Microbiological Status of Raw Beef in Korea: Considering the Suitability of Aerobic Plate Count Guidelines

  • Kim, Hye-Jin;Kim, Dongwook;Kim, Hee-Jin;Song, Sung-Ok;Song, Young-Han;Jang, Aera
    • Food Science of Animal Resources
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    • v.38 no.1
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    • pp.43-51
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    • 2018
  • This study was conducted to analyze the microbiological contamination status of raw beef distributed in Korea, and evaluate the suitability of current aerobic plate count (APC) guidelines. We analyzed five years (2010-2014) of microbiological monitoring data obtained from the Ministry of Food and Drug Safety and investigated the microbiological status of raw beef collected from meat packing centers and meat shops in the Seoul/Gyeonggi, Gangwon, and Chungcheong regions in August 2015. From 2010-2014, most raw beef (>94%) displayed APC levels of < $1.0{\times}10^6CFU/g$. However, raw beef samples collected from all three regions in August 2015 had comparatively higher APC levels than those reported in previous years. To evaluate the relationship between the APC level and quality, changes in beef loin were evaluated during cold storage for 15 days at $4^{\circ}C$. On day 11, the mean APC level ($4.7{\times}10^6CFU/g$) conformed to current guidelines in Korea ($1.0{\times}10^7CFU/g$) and the pH value was 5.82. However, the sensory evaluation score for color and overall acceptability was under 3.0, meaning that the beef loin was not acceptable for eating. These results suggest that current APC guideline for raw beef should be lowered to $1.0{\times}10^6CFU/g$ to improve both the microbiological safety and palatability of raw beef.

A Implement of Integrated Management Systems for User Fraud Protection and Malware Infection Prevention (악성코드 감염방지 및 사용자 부정행위 방지를 위한 통합 관리 시스템 구현)

  • Min, So-Yeon;Cho, Eun-Sook;Jin, Byung-Wook
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.12
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    • pp.8908-8914
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    • 2015
  • The Internet continues to grow and develop, but there are going to generate a variety of Internet attacks that exploit it. In the initial Internet environment, the attackers maliciously exploited Internet environments for ostentations and hobbies. but these days many malicious attempts purpose the financial gain so systematic and sophisticated attacks that are associated with various crimes are occurred. The structures, such as viruses and worms were present in the form of one source multi-target before. but recently, APT(Advanced Persistent Threat, intelligent continuous attacks) in the form of multi-source single target is dealing massive damage. The performance evaluation analyzed whether to generate audit data and detect integrity infringement, and false positives for normal traffic, process detecting and blocking functions, and Agent policy capabilities with respect to the application availability.