• 한국멀티미디어학회논문지
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• 제23권9호
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• pp.1201-1209
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• 2020

Based on the risk factor evaluation for the file format, this paper defines the procedures for presenting the long-term preservation plan for that format and the technical information registry necessary for building the system. This is a procedure to perform a risk assessment for the format, evaluate the risk, and select a long-term preservation strategy based on the information registered in the registry and information on the external signature and internal signature of the electronic record. We also reviewed the criteria for selecting appropriate long-term preservation strategies in the process and provided the criteria for adopting each detailed strategy of migration and emulation, which are long-term preservation strategies. And we implemented this process as a long-term preservation decision support system. This system can be used to provide guidelines for the maintenance, management, service and long-term preservation of information resources of electronic records in public institutions such as National Archives of Korea and Libraries.

• 보건행정학회지
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• 제26권2호
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• pp.148-152
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• 2016

The hospital readmission rate has been widely used as an indicator of the quality of hospital care in many countries. However, the transferrability of this indicator that has been developed in a different health care system can be questioned. We reviewed what should be considered when using the risk-standardized readmission rate (RSRR) as a generic quality indicator in the Korean setting. We addressed the relationship between RSRR and the quality of hospital care, methodological aspects of RSRR, and use of RSRR for external purposes. These issues can influence the validity of the readmission rate as a generic quality indicator. Therefore RSRR should be used with care and further studies are needed to enhance the validity of the readmission rate indicator.

• 한국항해항만학회지
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• 제30권7호
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• pp.561-566
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• 2006

In this paper, we propose a new ship scheduling set packing model considering limited risk or variance. The set packing model is used in many applications, such as vehicle routing, crew scheduling, ship scheduling, cutting stock and so on. As long as the ship scheduling is concerned, there exits many unknown external factors such as machine breakdown, climate change and transportation cost fluctuation. However, existing ship scheduling models have not considered those factors apparently. We use a quadratic set packing model to limit the variance of expected cost of ship scheduling problems under stochastic spot rates. Set problems are NP-complete, and additional quadratic constraint makes the problems much harder. We implement Kelley's cutting plane method to replace the hard quadratic constraint by many linear constrains and use branch-and-bound algorithm to get the optimal integral solution. Some meaningful computational results and comments are provided.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2019년도 춘계학술대회
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• pp.195-196
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• 2019

현재 개발 중인 자율주행 선박의 안전한 자율주행 운항 안전성을 확보하기 위하여 COLREG를 바탕으로 하는 다중 장애물회피 알고리즘을 연구하였다.RADAR에서 제공하는 외부 장애물의 VECTOR 값을 활용하여 각 장애물의 CPA와 TCPA를 분석하여 기 값을 기준으로 장애물을 구분하고 다중 장애물 회피 상황을 고려한 위험도 산정하였고 최소한의 안전 상황을 확보하기 위한 회피 동작 적용 방법에 관한 연구를 하였다.

• International Journal of Advanced Culture Technology
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• 제10권3호
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• pp.202-209
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• 2022

This study investigates the association between corporate international diversification and audit fees and audit hours. Korean firms' overseas investment has rapidly increased in recent years and the trend of international diversification is expected to accelerate in the future. Thus, it is important to investigate how auditors respond to globally diversified firms. Our empirical findings show that internationally diversified firms incur higher audit fees and audit hours. This suggests that auditors perceive global diversification as being a higher business risk and require higher external audit fees so that they can decrease audit risk arising from inherent organizational complexity. Further, auditors expand audit procedures to collect more audit evidences, exerting increased audit effort. This study provides empirical evidences that corporate global diversification results in higher audit fees and audit hours. Auditors may refer to these results when planning their audit and determining audit fees and audit hours.

• 에너지공학
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• 제27권2호
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• pp.1-13
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• 2018

미세먼지 저감 및 에너지원 변환에 대한 정책 추진에 따라 천연가스를 연료로 하는 발전의 비중이 확대되고 있다. 복합화력발전 플랜트, 열병합발전 플랜트 등에서 천연가스 연료공급계통이 가스가 가열된 상태에서 고압으로 운용되고 있으므로, 누출사고를 예방하여 화재 및 폭발에 의해 사고를 방지하여야 한다. 본 연구에서는 API RP 581 RBI 코드를 기반으로 복합화력발전 플랜트의 천연가스 연료공급계통을 대상으로 위험도 평가를 수행하였다. API RBI 코드의 적용을 위해 평가 대상 계통의 라인 및 세그먼트를 구분하였다. 파손확률과 파손피해 산출을 위해 운전 데이터 및 입력 정보를 분석하였다. 설치 초기 시점 및 운전시간 경과에 따른 위험도 평가 결과 추이를 분석하였다. 코드 기반 평가 시 가스연료 공급계통은 두께 감육, 외부 손상, 기계적 피로 손상기구의 영향이 주로 반영되었다. 운전 시간이 경과함에 따라 단열재 하부 부식(CUI, Corrosion Under Insulation) 등에 의한 외부손상이 위험도를 상승시키는 원인으로 예상되었다.

• Journal of East Asia Management
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• 제4권1호
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• pp.23-51
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• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• 해양환경안전학회지
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• 제24권6호
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• pp.646-653
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• 2018

선박의 대형화와 기상 이변 등으로 인한 정박 중 주묘 사고는 꾸준히 발생하고 있으나 선박에서는 실제 파주력과 외력의 계산이 복잡하고 번거로워 경험에 의존하고 있다. 이에 본 연구에서는 본선의 선원과 해상교통관제사가 주묘의 위험성을 사전에 판단하여 적절한 조치를 취하거나 정보를 제공할 수 있도록 주묘 위험성 계산 프로그램을 개발하고 이를 검증하였다. 본 프로그램에서는 선박의 풍압력, 마찰력, 표류력, 파주력 등 계산 과정에 필요한 입력 요소들을 사용자가 최대한 손쉽게 입력할 수 있도록 선박의 기본 제원, 정박상태, 외력 환경 등으로 구성하였다. 기존에 발생한 주묘 사례 3건을 주묘 위험성 계산 프로그램에 적용하여 계산한 결과 A선박은 풍속 32 knots(16 m/s), B선박은 풍속 40 knots(21 m/s), 그리고 C선박은 35 knots(18 m/s)에서 'warning'으로 평가되었다. 이는 주묘 선박의 주묘 당시의 풍속과 매우 근접한 값에 해당되어 프로그램의 높은 신뢰성을 보여주었다. 향후 추가적인 주묘 사례를 통한 프로그램의 신뢰성 향상과 기상요소의 자동 입력을 통한 실시간 계산 및 전자해도표시장치와의 연동을 통한 기능 확장이 요구된다.

• 문화기술의 융합
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• 제8권1호
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• pp.361-370
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• 2022

본 논문은 창업자의 내적 요인과 외적 요인 대한 분석을 통하여 스타트업 창업성공에 유의한 영향을 미치는 독립변수들을 확인하여 창업생존율을 높이는 방안을 제시하였다. 본 연구 결과, 내적 요인(자금조달능력, 위험감수성)과 외적요인(창업환경, 창업지원정책)이 창업성공에 직접적으로 유의한 정(+)의 영향을 미치는 것으로 나타났다. 한편, 자금조달능력과 위험감수성, 창업환경과 창업지원정책은 비즈니스 모델에 대한 자기 효능감을 부분매개로 창업성공에 유의한 영향을 미쳤으며, 창업 전문역량과 도전정신은 비즈니스 모델에 대한 자기 효능감을 완전매개로 창업성공에 유의한 영향을 미쳤다. 마지막으로, 창업전문역량, 위험감수성, 창업지원정책은 비즈니스 모델에 대한 신뢰를 부분매개로 창업성공에 영향을 미쳤으며, 도전정신과 창업환경은 비즈니스 모델에 대한 신뢰를 완전매개로 창업성공에 영향을 미쳤다.

• The Journal of Korean Physical Therapy
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• 제25권3호
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• pp.160-166
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• 2013

Purpose: The aim of the study was to survey satisfaction with physical therapy. Methods: After the physical therapy consultation, patients filled in a Korean-language version of the 20-tiem version of the MedRisk Instrument developed for measuring Patient Satisfaction with physical therapy. Items are scored on a five-point Likert scale ranging from strongly disagree to strongly agree. The last two items are general satisfaction and future return to the clinic. Age and gender information was also collected anonymously. Exploratory factor analysis based on principal components analysis with varimax rotation was performed on the first 18 items of the MedRisk Instrument using SPSS v.20. Results: Four factors emerged with eigenvalues greater than 1, and these cumulatively explained 55% of the total variance in item scores. The factors were labelled: Internal, External Positives, External Negatives, and Clinic Presentation. Correlations of the factor scores with the two global items ranged from 0.29 to 0.70 (both p<0.001). Gender differences were only found on the last factor, with male Korean patients rating Clinic Presentation significantly higher than females (p=0.001). Conclusion: Using factor analysis, the proposed factor structure was revealed using the positive and negative components of the external aspects of the physical therapy and by identifying a clinic presentation which contributes to patients' satisfaction. The largest proportion of the variance in Patient Satisfaction was related to clinicians' attention and behaviour. The results of the analysis provide guidelines as to the dimensions of professional physical therapy care and the implications for service delivery and patient experience.