• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.179-185
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• 2021

The aim of this study is to examine the impact of board of directors' activity on the audit committee's effectiveness score among manufactured listed companies on Saudi Stock Exchange (Tadawul) for the period 2015-2017. The final sample of this study consists of 195 firm-year observations that represent manufactured companies listed on Saudi Stock Exchange (Tadawul) for the years 2015-2017. The data of this study in terms of board of directors' meetings, audit committee size and meetings, firm leverage, firm performance, and firm age were hand-collected from the annual reports of the considered companies. The Pooled OLS regression's result indicate that audit committee's effectiveness score is influenced by the board of directors' activity. This result gives support to the agency theory prediction. This result is also consistent with the complementary function of corporate governance mechanisms in which board of directors' activity complements the function of audit committee's effectiveness score. The result of this study should be useful for manufacturing companies, Saudi Stock Exchange, auditors, and regulators which relates to the association between board of directors' activity and audit committee's effectiveness score. This study provides a new empirical evidence on the impact of board activity on the audit committee's effectiveness score in an interesting context which is Saudi Arabia.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.289-296
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• 2020

The study investigates the association between the effectiveness of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies' external financial reporting) in Malaysia. The sample companies were extracted from the population of publicly-available information mainly the annual reports of publicly-listed companies on the Bursa Malaysia. 136 firm-year observations listed on Bursa Malaysia were identified to examine the relationship between the effectiveness of the board of directors and a modified audit opinion. Data used in this study are collected from two separate sources - annual reports and Datastream. Any missing financial figure from Datastream was acquired from the annual reports. To test the study's hypotheses, we use the pooled cross-sectional logistic regression analysis for 136 firm-year observations listed on Bursa Malaysia over the period 2009-2011. The evidence we have uncovered is consistent with the hypothesis that companies with large score of the board of directors' effectiveness are less possible to receive a modified audit opinion. Therefore, the result confirms that the combined effect of the board of directors' characteristics has a significant negative association with the likelihood of the companies receiving a modified audit opinion.

• Child Health Nursing Research
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• 제10권1호
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• pp.37-47
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• 2004

Purpose: This study aimed to identify the alcohol drinking pattern of parents and to analyze drinking related factors in problem drinking among adolescent's parents. Method: This study was conducted through a structured questioning from November 5th to 22th in 2002. Those are 2,522 parents of the students of the 1st and 2nd grade who were selected randomly among 26 middle and high schools located in Socho-gu, Seoul. Data was analyzed using SAS program that included descriptive statistics, Chi-square test, and multiple logistic regression analysis. Result: 1. For frequency of drinking, 33.1％ of the subjects responded to drink two-four times a month, 26.0％ drink more than two times a week. 2. For the amount of drinking, 29.6％ drink one or two glasses while 9.4％ drink over ten glasses at a time. 3. The mean AUDIT score was 8.27 7.02(score of range: 0- 40). 4. Based on AUDIT score, drinkers with less than eight point from AUDIT(normal group) were 55.1％, from more than eight point to less than twelve point from AUDIT(problematic drinker) were 16.3％, and more than twelve point from AUDIT(alcohol abuse and dependency) were 28.6％. 5. Based on more than twelve point from AUDIT, female(mother), high school and, have religion, housekeeper were the significantly higher score than counter parts. Conclusion: Alcohol drinking pattern and level of drinking of their parents links to their children's drinking and results in family, social, and national loss. Active prevention is needed. Specially, pertinent education about drinking and public education for mothers who are housekeepers should be carried out with concentrated intervention programs for the problematic drinker so alcohol abuse and dependency can be reduced.

• 대한영양사협회학술지
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• 제17권1호
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• pp.1-17
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• 2011

The purpose of this study is to assess dietary habits of the hazardous drinkers and the heavy episodic drinkers in Korean adults. The respondents consisted of 814 adults (415 male and 399 female) who are 20~69 years of age by random selection in partial area of Gyeonggi. A self-report questionnaire was used to cover questions regarding dietary habits, drinking behavior and physical activity. Total dietary habit scores in hazardous drinker group (63.25) was significantly lower than normal drinker group (68.61) in male respondents (P<0.001). Male hazardous drinker group less eat fruit (P<0.01), eat more processed food (P<0.01) than male normal drinker group. Female hazardous drinker group doesn't eat 3 meals a day than female normal drinker group. Total dietary habit scores in heavy episodic drinker group [occasional heavy episodic drinker (62.76), frequent heavy episodic drinker (63.77)] were significantly lower than abstainer group (69.16) in male respondents (P<0.001). Male heavy episodic drinker group less eat fruit (P<0.01), eats more processed food (P<0.01), salty food (P<0.001), sugary food (P<0.05), animal fat (P<0.01) and eats out often (P<0.01) than male abstainer group. Male heavy episodic drinker group significantly less apply nutrition knowledge to their life (P<0.05) and less exercise everyday-more than 1 hour (P<0.01) than male abstainer group. In drinking behavior index, AUDIT (alcohol use disorder identification test) score was negatively correlated with age (P<0.01). There was a positive correlation between dietary habits and physical activity (P<0.01) but there was negative correlation between dietary habits and AUDIT score (P<0.01). This study highlights that AUDIT score was negatively influenced dietary habits.

• 보건교육건강증진학회지
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• 제26권5호
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• pp.85-95
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• 2009

목적: 이 연구의 목적은 한국의 일부 대학생을 대상으로 성별에 따라 음주 이유와 문제음주 관련요인의 차이가 있는지를 파악하기 위한 것이다. 방법: 연구 대상자는 472명의 한국 대학생이며 사용한 측정도구는 Reasons for Drinking Questionnaire(RFDQ), Alcohol Use Disorders Identification Test(AUDIT)이다. 결과: 남자 대학생의 평균 AUDIT 점수는 9.6(${\pm}5.4$), 여자 대학생은 6.4(${\pm}4.7$)이었으며 AUDIT 점수와 음주 이유에는 상관관계가 있었다. 남자 대학생의 AUDIT 점수 관련요인으로는 나이, 처음으로 흡연한 나이, 음주 이유가 사회적 관계를 위한 것이었다. 여자 대학생의 AUDIT 점수 관련요인은 종교, 처음으로 흡연한 나이, 음주 이유가 부정적인 감정 때문으로 서로 차이가 있었다. 결론: 대학생의 성별에 따라 음주 이유와 문제음주 관련요인이 다름을 확인하였고 따라서 성별에 따른 다른 접근법의 대학생 음주 예방 프로그램이 계획되어야 할 것이다.

• 간호행정학회지
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• 제2권2호
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• pp.97-107
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• 1996

Nursing standards determine the type and extent of services that are delivered to the patients and define quality care and communicate the institution's expectations of care. Thus, taking the standard of care and incorporating it into a welldefined indicator of excellent patient care becomes one of the first activities in setting up the nursing service's quality assurance process. The purpose of this study was to determine the impact of using a nursing care standards for the quality of nursing care in gastrectomy patients. The subjects were composed of fourty-two under going gastrectomy patients with stomach cancer in general surgery nursing care unit of K University Hospital in Pusan. The data was collected from January 3 to April 13,1996. The subjects were divided into a control group - those admitted from Jan.3 to Feb.12 and an experimental group those admitted from Feb.18 to April 13. The instruments used for this study were a nursing care standards in gastrectomy patients developed by the investigator and an evaluation tool for the quality of nursing care in abdominal surgery patients developed by Byoung-Sook Lee in 1995. The data was analized by means of chi-square test, t-test and Cronbach-alpha test with the SAS System. The result was as follows : The hypothesis, that scores of the quality of nursing care in the experimental group would be higher than that of the control group. was supported(t=-6.12, p=0.00). The detailed results of each standards of evaluation tool were as follows : The mean score of the experimental group was significantly higher than that of the control group in audit standard 1:'Collection of basic data of the patients', (t=-3.76, p=0.00). The mean score of the experimental group was significantly higher than that of the control group in audit standard 2 : 'Defining nursing diagnoses(or nursing problems)', (t= (-), p= (-) ). The mean score of the experimental group was significantly higher than that of the control group in audit standard 3:'Estabilishment of nursing care plan according to nursing diagnoses(or nursing problems)',(t= (-), p= (-) ). The mean score of the experimental group was significantly higher than that of the control group in audit stndard 4:'Implimentation of nursing care plan', (t=-2.38, p=0.01). The mean score of the experimental group was significantly higher than that of the control group in audit standard 8 : 'Increase of the knowledge of health related to surgery',(t=-2.40, p=0.01). No significant differences between the mean scores of the experimental group and that of the control group in audit standard 5 : 'Recover and maintain of the physical function', audit standard 6:'Prevention of the post-operative complication', audit standard 7 : 'Decrease of discomfort caused by operation', and audit standard 9 : 'Patient satisfaction in nursing care' were found. The standards of evaluation tool were devided into two dimension. One was process dimension which contains four standards(audit standard 1 to 4), the other was outcome dimension which contains five standards(audit standard 5 to 9). The mean score of the experimental group was significantly higher than that of the control group in process dimension (t=-12.30, p=0.00), but no significant difference between the mean scores of the experimental group and that of the control group in outcome dimension was found. From these results, it is concluded that using a nursing care standards in gastrectomy patients promotes quality of nursing care and nursing care standards of various fields are necessary for effective nursing care.

• Safety and Health at Work
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• 제11권1호
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• pp.10-18
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• 2020

Background: The elevated risk of occupational infection such as tuberculosis among health workers in many countries raises the question of whether the quality of occupational health and safety (OHS) and infection prevention and control (IPC) can be improved by auditing. The objectives of this study were to measure (1) audited compliance of primary health-care facilities in South Africa with national standards for OHS and IPC, (2) change in compliance at reaudit three years after baseline, and (3) the inter-rater reliability of the audit. Methods: The study analyzed audits of 60 primary health-care facilities in the Western Cape Province of South Africa. Baseline external audits in the time period 2011-2012 were compared with follow-up internal audits in 2014-2015. Audits at 25 facilities that had both internal and external audits conducted in 2014/2015 were used to measure reliability. Results: At baseline, 25% of 60 facilities were "noncompliant" (audit score<50%), 48% "conditionally compliant" (score >50 < 80%), and only 27% "compliant" (score >80%). Overall, there was no significant improvement in compliance three years after baseline. Percentage agreement on specific items between internal and external audits ranged from 28% to 92% and kappa from -0.8 to 0.41 (poor to moderate). Conclusion: Low baseline compliance with OHS-IPC measures and lack of improvement over three years reflect the difficulties of quality improvement in these domains. Low inter-rater reliability of the audit instrument undermines the audit process. Evidence-based investment of effort is required if repeat auditing is to contribute to occupational risk reduction for health workers.

• 한국산학기술학회논문지
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• 제19권1호
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• pp.389-397
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• 2018

본 연구는 한국 성인의 문제음주 유병률과 문제음주에 영향을 주는 위험요인을 살펴보고자 시행하였다. 연구 대상자는 2007년과 2008년에 수행된 국민건강영양조사에 참여한 19세 이상 성인 7,867명을 대상으로 하였다. 자료 분석을 위해 대상자의 인구사회학적 특성, 건강관련 자료, 알코올 사용 장애 선별검사(Alcohol Use Disorders Identification Test, AUDIT) 자료를 국민건강영향조사 데이터베이스에서 추출하였고 AUDIT 점수별로 문제음주 저위험군, 중간위험군, 고위험군으로 분류하여 분석하였다. 연구결과, 문제 음주 중간위험군은 21.1%, 고위험군은 12.2%로 나타났고 각 군에서 AUDIT 점수의 평균치를 비교한 결과 남성, 젊은 연령층, 낮은 교육수준, 흡연하는 경우 높은 평균 점수를 보였다. 로지스틱 회귀분석을 통해 고위험군의 음주 위험도에 영향을 미치는 요인을 살펴본 결과 연령, 성별, 교육수준, 흡연으로 확인하였으며 특히 이러한 위험 인자 중 흡연이 고위험 음주에 대한 위험도를 4.78배[(95% confidence interval (CI)=3.75-6.10, p<.0001)] 높여 제일 중요한 위험요인인 것으로 분석되었다. 본 연구 결과는 여러 가지 사회문제를 야기 시키고 많은 질병 부담의 원인이 되는 문제 음주에 대한 개선 및 적절한 음주 소비를 위한 다양한 음주관리 보건정책 및 건강증진 프로그램에 활용될 수 있을 것이다.

• 농촌의학ㆍ지역보건
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• 제29권1호
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• pp.147-161
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• 2004

본 연구 지역에서의 연구대상자 중 AUDIT 12세 이상, CAGE 2점 이상을 기준으로 한 문제음주자의 비율이 각각 28.3%, 30.0%로 다른 전국 단위 조사결과에 비해 높았다. 본 연구에서 사용한 문제 음주의 선별도구로써의 CAGE, AUDIT는 그 점수가 높은 사람이 술을 자주 마시고, 1회 음주량도 많으며 주간 알코올 섭취량도 많은 유의한 상관관계를 나타내었고, CAGE, AUDIT를 기준으로 문제음주를 분류하였을 때 문제음주가 아닌 집단과 음주 현황 및 음주 인식도와 음주로 인한 폐해에 있어서 전반적으로 유의한 차이를 보였다. 그러므로 CAGE와 AUDIT가 농촌지역사회의 문제음주에 대한 선별과 음주관련 현황 조사도구로써 유용하다 하겠다. 본 연구는 농촌지역사회 인구를 대상으로 한 CAGE, AUDIT의 타당도 검증을 목적으로 한 연구는 아니었지만, 지금까지 한글로 번역된 문제성 음주의 선별도구들의 타당도 조사가 병원에 방문한 환자를 중심으로 이루어졌다는 점을 감안하면, 이후 연구에서 지역사회에서의 CAGE, AUDIT의 타당도 조사가 이루어질 필요가 있겠다. 음주에 대한 인식에 있어 문제음주 집단이 문제음주가 아닌 집단보다 대체로 적정 음주량이나 음주문화에 관대한 편으로 나타나 농촌지역의 문제음주자의 상당수는 문제음주를 인식하지 못하고 습관적으로 음주를 하고 있음을 알 수 있었다. 여가 활동에 있어서 문제 음주자와 문제음주가 아닌 집단 간에 유의한 차이는 없었으나, 농촌사회 여가활동의 대부분이 혼자 TV보거나 아니면 마을회관 등에서 이웃과 모여서 놀면서 습관적 음주가 일어나는 단순한 형태로 이루어지고 있어 적절한 여가활용을 통한 절주프로그램 개발이 필요하다고 여겨진다. 본 연구는 농촌지역의 지역사회 내 음주현황과 문제음주를 일으키는 음주행태와 음주문화, 여가 활용 등의 여러 관련요인에 대한 이해를 할 수 있게 할 것이다. 농촌지역에서 건강한 음주문화를 정착시키고 문제음주율을 낮추기 위해서는, 문제음주와 습관성 음주에 대한 올바른 인식을 확대시키고, 음주를 대체할 수 있는 건강한 여가시간 활용을 위해 지역사회 기반시설과 프로그램 마련 등의 노력을 계획해 볼 수 있을 것이다. 이렇게 함으로써 농촌 지역에서의 절주 프로그램이 실효를 거둘 것으로 생각되며 이를 통해 농촌인구의 건강증진에 기여할 수 있을 것으로 기대된다.

• Perspectives in Nursing Science
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• 제13권1호
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• pp.10-16
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• 2016

Purpose: This study aimed to investigate differences in drinking scores according to stress and depression. Methods: A secondary analysis of the 5th and 6th Korea National Health and Nutrition Examination Surveys was conducted. Complex sampling design data analysis was performed in order to identify differences in Alcohol Use Disorder Identification Test (AUDIT) scores according to stress and depression among 1,732 unmarried women. Results: The average AUDIT score was 6.14 in unmarried women. There were significant differences in AUDIT scores in terms of stress and depression. Conclusion: Practical programs that can prevent alcohol drinking for unmarried women are suggested. Programs for alcohol-related problems should include stress and depression management.