• Proceedings of the Korea Air Pollution Research Association Conference
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• 2006.04a
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• pp.241-242
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• 2006

• The Journal of Asian Finance, Economics and Business
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• v.7 no.1
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• pp.9-17
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• 2020

This study examines the effect of financial reporting opacity and audit quality on stock price crash risk using listed firms in Japan. This study is the first research to examine the effect of financial reporting opacity on crash risk using a Japanese listed company. Furthermore, the effect of audit quality on crash risk is verified. High level auditors can mitigate crash risk by playing a role as a corporate governance device mechanism to reduce agency costs. We use a logistic regression and linear regression model to test whether financial reporting opacity and audit quality affect crash risk using listed firms in the Japanese stock exchange market during the fiscal years 2015 January through 2017 February. The results of this study suggest that the financial reporting opacity variable shows a positive relationship with CRASH, which states that a firm with more opaque financial reporting increases crash risk. The results suggest also that the firms audited by Big4 auditors experience less crash risk, implying that the audit quality in Japan can be one of the factors mitigating firm's crash risk. This study provides implications for financial reporting and audit quality to external stakeholders who wants to avoid losses.

• Journal of the Korea Society of Computer and Information
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• v.22 no.9
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• pp.155-161
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• 2017

As the e-marketplace becomes the core of management activities, researches on motivation, transaction type, strategy, satisfaction, risk management, performance evaluation, etc. have been actively studied, but the factors influencing actual utilization have not been fully. Especially, the factors that affect the intention of the users are limited without consideration of internal environment, external environment, e-marketplace characteristics such as operating rules, characteristics of the company to be used. In order to derive the determinants of B2B e-marketplace use, this study was conducted to examine the relationship between internal environment, external environment, e-marketplace characteristics as independent variables, intention of use as dependent variable, participation qualification, The results were as follows. First, the previous study limited the determinants of intention to use to either internal or external, but this study presented an integrated model that considers both factors. Second, the characteristics of companies participating in e-marketplace were identified by using participation qualification and activity scope as control variables.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.197-212
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• 2022

The study uses the audited financial statements of 26 Vietnamese commercial banks listed on the Ho Chi Minh City Stock Exchange (HOSE) and Hanoi Stock Exchange (HOSE) during the 2008-2018 period to estimate the system GMM model, which provides empirical evidence on the effect of the variables of customer deposit to total assets (DEPO) ratio, loan to assets (LTA) ratio, liquidity of commercial banks (LIQ), credit development (CRD) ratio, external funding (EFD) ratio, and credit loss provision (LLP) ratio on liquidity risk. The study confirms that commercial banks' internal factors play the most important role, and there is no empirical evidence on macro variables that affect liquidity risk. Finally, in accordance with the theoretical framework, the study uses an estimation method with the R language and the bootstrap methodology to give empirical proof of the nonlinear correlation and U-shaped graph between commercial bank size and liquidity risk. The importance of commercial bank size in absorbing and moderating the effects of liquidity shocks is demonstrated, however, excessive growth in commercial bank size would increase liquidity risk in commercial bank operations.

• Journal of Convergence Korean Medicine
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• v.5 no.1
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• pp.5-23
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• 2023

Objectives: This study was conducted to evaluate the effect of combination treatment of herbal medicine for external use and western medicine for atopic dermatitis (AD). Methods: We searched randomized controlled trials (RCTs) which assess the effect of combination treatment of herbal and western medicine for AD through 8 electronic databases from the start to December 2022. The data synthesis was conducted by using Review Manager (RevMan, ver.5.4.1) and Cochrane risk-of-bias tool was used to evaluate the risk of bias. Results: 13 RCTs were included. The combination treatment group had significantly higher total efficacy rate(p<0.0001) and lower SCORAD score (p<0.00001) than the western medicine treatment group. The adverse event rate was also significantly lower in the combination treatment than the western medicine treatment group (p<0.0001). But there was no significant difference in recurrence rate (p=0.09). Conclusion: This study demonstrates that the combination treatment of herbal and western medicine could be safe and effective for AD. However, due to limits of included studies such as high heterogeneity between the literature and unclear risk of bias, further studies are warranted.

• Journal of Radiation Protection and Research
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• v.48 no.2
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• pp.59-67
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• 2023

Background: This study aims to reevaluate natural radiation exposure, following up on our previous study conducted in 2019, and to assess the associated risk of lung cancer to the public residing in the gold mining areas of Betare-Oya, east Cameroon, and its vicinity. Materials and Methods: Gamma-ray spectra collected using a 7.62 cm×7.62 cm in NaI(Tl) scintillation spectrometer during a car-borne survey, in situ measurements and laboratory measurements performed in previous studies were used to determine the outdoor absorbed dose rate in air to evaluate the annual external dose inhaled by the public. For determining internal exposure, radon gas concentrations were measured and used to estimate the inhalation dose while considering the inhalation of radon and its decay products. Results and Discussion: The mean value of the laboratory-measured outdoor gamma dose rate was 47 nGy/hr, which agrees with our previous results (44 nGy/hr) recorded through direct measurements (in situ and car-borne survey). The resulting annual external dose (0.29±0.09 mSv/yr) obtained is similar to that of the previous study (0.33±0.03 mSv/yr). The total inhalation dose resulting from radon isotopes and their decay products ranged between 1.96 and 9.63 mSv/yr with an arithmetic mean of 3.95±1.65 mSv/yr. The resulting excess lung cancer risk was estimated; it ranged from 62 to 216 excess deaths per million persons per year (MPY), 81 to 243 excess deaths per MPY, or 135 excess deaths per MPY, based on whether risk factors reported by the U.S. Environmental Protection Agency, United Nations Scientific Committee on the effects of Atomic Radiation, or International Commission on Radiological Protection were used, respectively. These values are more than double the world average values reported by the same agencies. Conclusion: There is an elevated level of risk of lung cancer from indoor radon in locations close to the Betare-Oya gold mining region in east Cameroon. Therefore, educating the public on the harmful effects of radon exposure and considering some remedial actions for protection against radon and its progenies is necessary.

• International Journal of Naval Architecture and Ocean Engineering
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• v.12 no.1
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• pp.541-551
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• 2020

Based on the trend, there have been numerous researches analysing the ship collision risk. However, in this scope, the navigational conditions and external environment are ignored or incompletely considered in training or/and real situation. It has been identified as a significant limitation in the navigational collision risk assessment. Therefore, a novel algorithm of the ship navigational collision risk solving system has been proposed based on basic collision risk and vulnerabilities of marine accidents. The vulnerability can increase the possibility of marine collision accidents. The factors of vulnerabilities including bad weather, tidal currents, accidents prone area, traffic congestion, operator fatigue and fishing boat operating area are involved in the fuzzy reasoning engines to evaluate the navigational conditions and environment. Fuzzy logic is employed to reason basic collision risk using Distance to Closest Point of Approach (DCPA) and Time of Closest Point of Approach (TCPA) and the degree of vulnerability in the specific coastal waterways. Analytical Hierarchy Process (AHP) method is used to obtain the integration of vulnerabilities. In this paper, vulnerability factors have been proposed to improve the collision risk assessment especially for non-SOLAS ships such as coastal operating ships and fishing vessels in practice. Simulation is implemented to validate the practicability of the designed navigational collision risk solving system.

• Asian Journal of Business Environment
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• v.11 no.2
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• pp.27-38
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• 2021

Purpose: The study mainly investigates bankruptcy risk and income smoothing tendency of Non-Banking Financial Institutions (NBFIs) in Bangladesh. External parties of NBFIs take investment decisions based on financial reports. Stable and predictable income is one of their preference. On the other hand, poor income is one of the signs of NBFIs having bankruptcy risk. Hence the study tries to find whether the NBFIs having bankruptcy are involved in income smoothing or not. Research design, data and methodology: Data were collected from the annual report of twenty-two listed NBFIs in Bangladesh. Data from 2013 to 2017 were used. Altman's Z score and Eckel's model are used to detecting bankruptcy risk and income smoothing respectively. Results: Result implies that most of the NBFIs which have bankruptcy risk are not involved in income smoothing. Therefore, NBFIs which has bankruptcy risk are involved less with income smoothing. Conclusions: The present study revealed that most of the listed NBFIs in Bangladesh are facing bankruptcy risk. They didn't use any fraudulent technique to show smooth income. The findings will help the investor to take an investment decision on NBFIs in Bangladesh. It will convey signals to the stock market in Bangladesh.

• Korean Journal of Applied Biomechanics
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• v.24 no.1
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• pp.27-33
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• 2014

In volleyball, the most common injuries are anterior cruciate ligament (ACL) tears. For this reason, volleyball players frequently use knee brace as prophylactic and rehabilitation measures. The purpose of the study was to investigate the effects of knee brace on anterior cruciate ligament injuries risk factors during spike take off in female volleyball players. Fifteen female volleyball players were recruited and performed randomly spike take off with and without knee brace. Kinematics and ground reaction data were collected to estimate the anterior cruciate ligament injuries risk factors. The ACL risk factors are knee maximum flexion angle, thigh maximum adduction angle, thigh maximum internal rotation angle, shank maximum abduction angle, shank maximum external rotation angle, knee maximum extension moment and knee maximum abduction moment. Data were analyzed with paired samples t-test with Bonfferoni collection. Female volleyball players with knee brace had no significant results in knee maximum flexion angle, thigh maximum adduction angle, thigh maximum internal rotation angle, shank maximum abduction angle and shank maximum external rotation angle compare to without knee brace. Female volleyball players, however, with knee brace showed more reduced knee maximum extension moment and knee maximal abduction moment than without knee brace. In conclusion, Female volleyball players with knee brace reduced anterior cruciate ligament stress.

• Journal of the Korean Society of Safety
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• v.18 no.3
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• pp.88-93
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• 2003

The Process Safety Management (PSM) by the Law of Industry, Safety and Health has been performed for preventing major accidents of chemical plants since 1996. In terms of preventing chemical accidents more precisely, it is essential to develop a tool for quantitative risk assessment. For this, KOSHA (Korea Occupational Safety and Health Agency) developed an Integrated Risk Management System (IRMS). The system is designed to assimilate data on chemical plant hazards from external database, to integrate these data with location information(topographic and demographic), and to make them user-friendly accessible. The system consists of several main functions: display of five major Korean petrochemical complex layout display of equipment layout with its information utilizing the external database, zonation of the hazard effected area with consequence analyses, the most probable accident scenario generation, accident/incident database and calculation of frequency of accident using equipment reliability database, etc. The highlight of IRMS is to provide the risk contours using GIS(Geographical Information System) technology. IRMS is intended to manage hazardous installation more systematically and effectively, to reduce the number of accident remarkably, further minimizing production loss in the plant. The system is now under application to about 500 PSM sites as well as and emergency authorities in Korea by KOSHA (Korea Occupational Safety and Health Agency)