• Title/Summary/Keyword: audit data

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Suggestion for Proper Quality Assurance Type Classification Criteria of Military Supplies (군수품의 적정 품질보증형태 분류를 위한 제언)

  • Ahn, Nam-Su;Kim, Sung-Gon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.3
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    • pp.648-654
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    • 2018
  • Currently, the Defense Agency for Technology and Quality (DTaQ), which is responsible for the quality assurance of military supplies, divides munitions into four categories, in order to conduct its governmental quality assurance activities, including product examination, process review and system audit. However, these 4 categories may differ depending on the related organizations' (e.g. Defense Acquisition Program Administration, munitions manufacturing) military requirements. Therefore, in this study, appropriate classification criteria for munitions are suggested for the sake of the efficient procurement, production and quality assurance of military supplies. We investigated the item classification system of the Public Procurement Service, which is a similar organization to the DTaQ. We also compared the appropriate classification criteria with those of related organizations and identified the current status of munitions classification data according to the current standard. In addition, application samples are presented using the proposed quality assurance classification criteria. Finally, the classification criteria of military supplies proposed in this paper will contribute to improving the efficiency of government quality assurance activities.

Comparison of Female Nursing College Students in the State of Drinking, Drinking Motives, and Problem Drinking (간호대 여학생의 음주실태, 음주동기와 문제음주의 상태 비교)

  • Kim, Jong-Im
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.8
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    • pp.183-192
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    • 2018
  • The purpose of this study was to compare female nursing college students with respect to drinking habit, drinking motives, and drinking problems. (Ed note: confirm edited version; original is a bit unclear in intent) Subjects include nursing college students in some areas, and data were collected between April and May, 2018. A total of 181 questionnaires were analyzed. The frequency analysis was used to examine the differences between the normal and drinking-problem groups. Pearson's correlation analysis was used to examine the correlations of drinking problems, and logistic regression analysis was used to analyze the factors related to drinking problems. The findings show that the frequency of drinking, rate of drinking, drinking motives, life stress, and prior experiences with drinking problems recorded a high risk ratio for drinking problems. Specifically, the group with a drinking frequency of 2~3 times per week showed a risk ratio that was 21.53 times higher than the group with a drinking frequency of 1~4 times per year. The group of higher drinking motives recorded a risk ratio that was 5.96 times higher than the group of lower drinking motives. The group of higher experiences with drinking problems showed a risk ratio that was 8.80 times higher than the group of lower experiences with drinking problems. In conclusion, the frequency of drinking, rate of drinking, drinking motives, life stress, and experiences with drinking problems were factors highly related to the drinking problems in female college students. The results highlight that careful evaluation of drinking habit of college students are needed. Moreover, periodic temperance education and programs designed to identify and prevent drinking problems are necessary to lower the risk of developing drinking problems and promote a safe drinking culture.

Development of Laboratory Safety Management System for Chemistry and Chemical Engineering Laboratory (화학 및 화학공학 실험실의 안전관리 시스템 개발)

  • Yoo, Jin Hwan;Lee, Heon Seok;Choi, Joung Woo;Seo, Jae Min;Park, Chulhwan;Ko, Jae Wook
    • Korean Chemical Engineering Research
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    • v.46 no.2
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    • pp.376-382
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    • 2008
  • There are many accidents such as fire and explosion in laboratories that have caused a great loss to lives and property in spite of the effort to the enhancement of laboratory safety level for years. Development of laboratory safety management system is a necessary to improve safety level because the accidents of similar types have periodically occurred in laboratories. The laboratory safety management system may reduce many accidents and a serious loss in laboratory. In this study, we summarized major items for a risk management and safety improvement based on the analysis results of various accidents in the laboratories. And then the laboratory safety management system was developed containing a laboratory safety management manual, a laboratory management system, a education management system, a MSDS (material safety data sheet) management system and a laboratory safety audit system. It may have a potential application for the laboratory safety management in the chemical laboratories.

Study to Develop the Pattern Identification Questionnaire for Alcoholic Hepatitis (알코올성 간염의 변증설문 개발에 관한 연구)

  • Kim, Jung-Eun;Park, Sang-Eun;Lee, Jae-Wang;Son, Ho-Young;Lee, Byung-Gwon;Sin, Cheol-Kyung;Lee, Su-Young;Kim, Won-Il;Hong, Sang-Hoon;Kim, Bo-Kyong;Ji, Gyu-Yong;Kang, Chang-Wan;Lee, In-Sun
    • Journal of Physiology & Pathology in Korean Medicine
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    • v.23 no.5
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    • pp.958-963
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    • 2009
  • I Alcoholic hepatitis is a serious liver disease that may lead to cirrhosis and carcinoma, and the short-term mortality rate is fairly high in severe patients. This study was conducted to develop the instrument of pattern identification for alcoholic hepatitis. We made the pattern identification questionnaire and symptoms indicator through reviewing traditional oriental medical literatures and got advices from the advisor committee with Delphi technique. The advisor committee on this study was organized by 10 professors of internal medicine of oriental medical colleges nationwide. The questionnaire was composed of questions about 6 pattern identification - dampness, heat, liver, spleen, cold and dryness. We gave importance to each symptoms of 6 pattern identification which had been scored on a 5-point scale. We surveyed two groups: 36 male alcoholic hepatitis patients whose Alcohol Use Disorder Identification Test(AUDIT) scores were over 12 and who drank alcohol over 40 g per day were allocated to the hepatitis group. Forty three men who did not drink alcohol were allocated to the normal group. Alcoholic hepatitis had relativities to dampness, heat among cause of disease and liver, spleen among viscera. There were statistical significances between the hepatitis group and the normal group in dampness, heat, liver questionnaire. As a result of this study we suggest that the questionnaire would be effective instruments of pattern identification for alcoholic hepatitis.

The successful advance strategy through chinese online game market pertinent data analysis (중국 온라인게임시장 관련 자료 분석을 통한 '성공적인 진출 전략'에 관한 연굴)

  • Lee, Ji-Won;Seo, Mi-Ra;Kyung, Byung-Pyo
    • Journal of Korea Game Society
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    • v.4 no.1
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    • pp.41-49
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    • 2004
  • Domestic On-line game market becomes keen competition gradually. So, work which advance into the new market is very important work which it takes future of Korean on-line industry. Recently, Chinese on-line game population is soaring by development of on-line infrastructure and elevation of the Intern et speed. Also, growth of China economy improved purchasing power. So, international market is desiring China market. Because China on-line game market has High potential energy, no one is opposed to truth that China market's advance gives opportunity of great success. So, this China market's charm advanced many domestic companies to China market. Also, many domestic companies are preparing for China advance. However, we did not understand perfectly circumstance of China market, and advanced impatiently without thorough preparation. So, occasion that the latest domestic companies fail greatly is increasing. Finally, we can know that China market's advance is difficulty. Therefore, we must analyze circumstance of China game market systematically, and do thoroughpreparation and preparatory audit that is enough with wider visual field. So, we must think investment about the future more than that think in a short time profit.

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Hazard analysis for the fishermen's safety in offshore trawler using insurance proceeds payment of NFFC (수협 재해 보험급여를 이용한 근해 트롤선 어선원의 안전 위험 요소 분석)

  • LEE, Yoo-Won;CHO, Young-Bok;KIM, Wook-Sung;KIM, Seok-Jae;PARK, Tae-Geun;PARK, Tae-Sun;KIM, Hyung-seok;RYU, Kyong-Jin
    • Journal of the Korean Society of Fisheries and Ocean Technology
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    • v.52 no.3
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    • pp.241-247
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    • 2016
  • The trawl fishery is an important fishery accounting for around 30.0% of adjacent water fishery production in Korea, and the commercial fishing is associated with high rate of fatal and non-fatal occupational injury. The hazard analysis for the fishermen's safety of offshore trawler was conducted to serve as basic data for improving the healthy and safe working environment of fishermen using fishermen's occupational accidents of the national federation of fisheries cooperatives (NFFC) from 2012 to 2014 (n=464). As a result, the occupational accident occurrence rate of large powered trawl fishery was 241.4‰ in east sea trawl fishery, 6.9 times the rate of that. In addition, death and missing rate was found to have very serious level management to 97.7‱ in east sea trawl fishery of death at 6.2 times. The accident occurred in 91.7 to 100.0% was happened at sea. The slipping, others and struck by object and son on occurred more frequently in order in the frequency of accident occurrence pattern. However, the occurrence rate of death and missing did not match the frequency of accident pattern. In other words, slipping occurred more frequently while death and missing risk was not high. The fall in the waters was low while death and missing risk was high. The results are expected to help identify and assess safety hazard occurred in offshore trawlers.

Sarcopenia and Sarcopenic Obesity and Their Association with Cardiovascular Disease Risk in Postmenopausal Women : Results for the 2008-2011 Korea National Health and Nutrition Examination Survey (폐경 여성의 근감소증 및 근감소성비만과 심혈관질환 위험도와의 관련성 연구: 국민건강영양조사(2008-2011) 자료를 활용하여)

  • Kim, Misung;Sohn, Cheongmin
    • Korean Journal of Community Nutrition
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    • v.21 no.4
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    • pp.378-385
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    • 2016
  • Objectives: This study was conducted to investigate the association between sarcopenia and sarcopenic obesity and cardiovascular disease risk in Korean postmenopausal women. Methods: We analyzed data of 2,019 postmenopausal women aged 50-64 years who participated in the Korea National Health and Nutrition Examination Survey in 2008-2011 and were free of cardiovascular disease history. Blood pressure, height, and weight were measured. We analyzed the serum concentrations of glucose, total cholesterol, high density lipoprotein cholesterol, low density lipoprotein cholesterol and triglyceride levels. Waist circumference was used to measure obesity. Appendicular skeletal muscle mass was measured by dual-energy X-ray absorptiometry. Sarcopenia was defined as the appendicular skeletal muscle mass/body weight<1 standard deviation below the gender-specific means for healthy young adults. The estimated 10-year risk of cardiovascular disease risk was calculated by Pooled Cohort Equation. Subjects were classified as non-sarcopenia, sarcopenia, or sarcopenic obesity based on status of waist circumference and appendicular skeletal muscle mass. Results: The prevalence of sarcopenia and sarcopenic obesity was 16.3% (n=317) and 18.3% (n=369), respectively. The 10-year risk of cardiovascular disease risk in the sarcopenic obesity group was higher ($3.82{\pm}0.22%$) than the normal group ($2.73{\pm}0.09%$) and sarcopenia group ($3.17{\pm}0.22%$) (p < 0.000). The odd ratios (ORs) for the ${\geq}7.5%$ 10-year risk of cardiovascular disease risk were significantly higher in the sarcopenic obesity group (OR 3.609, 95% CI: 2.030-6.417) compared to the sarcopenia group (OR 2.799, 95% CI: 1.463-5.352) (p for trend < 0.000) after adjusting for independent variables (i.e., exercise, period of menopausal, alcohol use disorders identification test (AUDIT) score, income, education level, calorie intake, %fat intake and hormonal replacement therapy). Conclusions: Sarcopenia and sarcopenic obesity appear to be associated with higher risk factors predicting the 10-year risks of cardiovascular disease risk in postmenopausal women. These findings imply that maintaining normal weight and muscle mass may be important for cardiovascular disease risk prevention in postmenopausal women.

The Comparative Analysis of the Internal Control According to Economic Changes in Korean Companies

  • Park, Cheol-Soo
    • Journal of Information Technology Applications and Management
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    • v.21 no.3
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    • pp.119-133
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    • 2014
  • Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

Nutrient Intake Status of Korean Drinkers: Analysis of Data from Korea National Health and Nutrition Examination Survey (KNHANES), 2011 (성인 음주자의 영양소 섭취실태: 2011 국민건강영양조사 자료 분석)

  • Kim, Hyung-Tae;Chun, Sung-Soo;Joung, Sun-Hee;Yun, Mi-Eun
    • Journal of the Korean Dietetic Association
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    • v.19 no.4
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    • pp.343-355
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    • 2013
  • This study analyzed the dietary habits and nutrient intake status of adult drinkers in Korea. Alcohol drinking patterns were obtained from the Korea National Health and Nutrition Examination Survey (KNHANES). Among 4,968 persons, 91.5% were drinkers. Classification of their drinking patterns by the Alcohol Use Disorders Identification Test (AUDIT) score showed 64.5% of the drinkers were normal drinkers, 22.4% problem drinkers and 13.2% alcohol-dependent drinkers. Overall, 47% of the drinkers were considered alcohol-dependent in the Rapid Alcohol Problems Screen (RAPS4). Significant differences were found between those who abstained from alcohol (86.8%) and alcohol-dependent drinkers (68.9%); when asked about breakfast habits 73.4% of non-drinkers often had family meals, while only 55.4% of the alcohol-dependent drinkers had family meals. Dietary energy, alcohol energy, and total energy intake significantly increased for the alcohol-dependents (P<0.001). In addition, the intake of eight nutrients (protein, vitamin A, vitamin $B_1$, vitamin $B_2$, niacin, calcium, phosphorous and iron), significantly increased in the following order (least to highest): abstainers, normal drinkers, drinkers with a moderate addiction to alcohol and alcohol-dependent drinkers (P <0.05). Nutrient Adequacy Ratios (NAR) of all nutrients, except vitamin C, and the Mean nutrient Adequacy Ratio (MAR) significantly increased in the following order (least to highest): abstainers, normal drinkers, drinkers with a moderate addiction to alcohol and alcohol-dependent drinkers (P<0.05). The intake of vitamin $B_1$, vitamin $B_2$, and niacin per 1,000 kcal, according to drinking pattern, decreased in the order of abstainers, normal drinkers, drinkers with a moderate addiction to alcohol, and alcohol-dependent drinkers (P<0.001). The above results show that the nutrient intake of normal drinkers, drinkers with a moderate addiction to alcohol, and alcohol-dependent drinkers are higher than abstainers. However, overall intake of vitamin $B_1$, vitamin $B_2$, and niacin per 1,000 kcal was low. Therefore it is necessary to increase vitamin $B_1$, vitamin $B_2$, and niacin intake for drinkers.

Donation Expenses and Corporate Value: A Focus on the Corporate Governance Structure (기부금 지출과 기업 가치: 기업지배구조를 중심으로)

  • Kim, Soo-Jung;Kang, Shin-Ae
    • Journal of Distribution Science
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    • v.12 no.8
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    • pp.113-121
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    • 2014
  • Purpose - Recently, the number of corporations that practice environmental and social responsibility, besides engaging in traditional profit-seeking activities, has been growing steadily, as interest in Corporate Social Responsibility (CSR) is increasing. Recent research on CSR practices has identified the relationship between CSR activities and corporate value as one of the main issues in this respect. Considering that donations constitute a large proportion of a company's charitable activities, we considered the extent of donation expenses as a charitable activity in order to mitigate sample selection bias. Specifically, we analyzed the impact of donation expenses on firm value, while investigating if this impact varied in response to the level of corporate governance of firms. Research design, data, and methodology - We used non-financial firms listed on the Korean Stock Exchange, having their fiscal year end in December, and the sample period was 2006-2013. For the dependent variable, Tobin's q was used as the corporate value, and for the independent variable, donations were measured as the donation-expense-to-sales ratio. Corporate governance scores, as rated by the Korea Corporate Governance Service, were used to measure corporate governance levels because they consider the overall aspects of governance, including ownership structure, the board of directors, and the audit mechanism of individual companies. To examine the impact of donations on a company in relation to the level of corporate governance, we estimated regression models using the interaction terms of the governance dummy and donation variables. Then, we further estimated the regression models of two sub-samples that were classified according to the level of corporate governance. Similar to previous studies, the study uses variables that affect firm value, such as R&D expenditure, advertising expenses, EBITDA, debt-to-equity ratio, sales growth, company age, and company size as control variables. Results - The empirical results show that firm value significantly increased in response to an increase in donation expenses. Upon including the interaction terms of governance level dummy variables and donations, the coefficients of the interaction terms show significant positive values, while those of donation variables show significant negative values. In the strong governance sub-sample, the relationship between the donation expenses and corporate value was statistically positive (+) and significant. However, in the weak governance sub-sample, the relationship between the donation expenses and corporate value was statistically insignificant and negative (-). Conclusions - The empirical results suggest that donation expenses are significantly linked to an enhanced corporate value if firms have a good corporate governance structure. However, if the corporate governance structure is weak, the same relationship is not necessarily observed. The results of this study show that if a firm has high corporate governance, CSR practices enhance the company's reputation such that it has a positive (+) relationship with corporate value. If a firm has weak corporate governance, on the other hand, CSR practices are recognized as an agency cost and do not increase corporate value.