• Management & Information Systems Review
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• v.33 no.1
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• pp.173-190
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• 2014

According to COSO(2013) "Internal control is a process that is designed to provide reasonable assurance that a firm can achieve its objectives, where differing aspects of internal control can be partitioned into operating objectives, reporting objectives, and compliance objectives." Internal control over financial reporting(ICFR) is focus on reporting objectives and includes that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company's assets that could have a material effect on the financial statements. Thus, firms with weak ICFR have negative a effect on Firm value because those firms are great likelihood of misappropriation and inefficiency decision. In this regard, this study investigates the association of ICFR with the likelihood of firm failure. Specially, I measure the characteristic of ICFR as disclosures of material weaknesses and operating personnel of ICFR. I identify the likelihood of firm failure as going-concern opinion issued in audit report. As result, I find that a higher probability of firm failure is positively associated with the material weakness in ICFR also I find that a higher probability of firm failure is negatively associated with experience and qualified CPA of personnel in ICFR.

• Geomechanics and Engineering
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• v.13 no.5
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• pp.715-742
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• 2017

Earth berms are often left in place to support retaining walls or piles in order to eliminate horizontal struts in excavations of soft soil areas. However, if the excavation depth is relatively large, an earth berm-supported retaining system may not be applicable and could be replaced by a multi-bench retaining system. However, studies on multi-bench retaining systems are limited. The goal of this investigation is to study the deformation characteristics, internal forces and interaction mechanisms of the retaining structures in a multi-bench retaining system and the failure modes of this retaining system. Therefore, a series of model tests of a two-bench retaining system was designed and conducted, and corresponding finite difference simulations were developed to back-analyze the model tests and for further analysis. The tests and numerical results show that the distance between the two rows of retaining piles (bench width) and their embedded lengths can significantly influence the relative movement between the piles; this relative movement determines the horizontal stress distribution in the soil between the two rows of piles (i.e., the bench zone) and thus determines the bending moments in the retaining piles. As the bench width increases, the deformations and bending moments in the retaining piles decrease, while the excavation stability increases. If the second retaining piles are longer than a certain length, they will experience a larger bending moment than the first retaining piles and become the primary retaining structure. In addition, for varying bench widths, the slip surface formation differs, and the failure modes of two-bench retained excavations can be divided into three types: integrated failure, interactive failure and disconnected failure.

• Nuclear Engineering and Technology
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• v.51 no.3
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• pp.709-718
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• 2019

The international nuclear industry has undergone a lot of changes since the Fukushima, Chernobyl and TMI nuclear power plant accidents. However, there are still large and small component deficiencies at nuclear power plants in the world. There are many causes of electrical equipment defects. There are also factors that cause component failures due to human errors. This paper analyzed the root causes of failure and types of human error in 300 cases of electrical component failures. We analyzed the operating experience of electrical components by methods of root causes in K-HPES (Korean-version of Human Performance Enhancement System) and by methods of human error types in HuRAM+ (Human error-Related event root cause Analysis Method Plus). As a result of analysis, the most electrical component failures appeared as circuit breakers and emergency generators. The major causes of failure showed deterioration and contact failure of electrical components by human error of operations management. The causes of direct failure were due to aged components. Types of human error affecting the causes of electrical equipment failure are as follows. The human error type group I showed that errors of commission (EOC) were 97%, the human error type group II showed that slip/lapse errors were 74%, and the human error type group III showed that latent errors were 95%. This paper is meaningful in that we have approached the causes of electrical equipment failures from a comprehensive human error perspective and found a countermeasure against the root cause. This study will help human performance enhancement in nuclear power plants. However, this paper has done a lot of research on improving human performance in the maintenance field rather than in the design and construction stages. In the future, continuous research on types of human error and prevention measures in the design and construction sector will be required.

• Journal of the Korea Convergence Society
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• v.9 no.9
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• pp.285-292
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• 2018

The purpose of this study is to analyze the association of smoking cessation attempts and the perceived stress level and to identify the factors affecting the perceived stress level of quit smoking. The study utilized the 2015 Korean National Health and Nutrition Examination Survey, and was applied an Ordinal Logistic Regression to examine the association of smoking cessation attempts and perceived stress level. The current smoker those who experience failure in smoking cessation, were more stressful than those who experience success in smoking cessation (OR=1.72, CI;1.41-2.08). This study identified smoking cessation failure as a major psychiatric factor associated with high perceived stress level, and suggests high stress after smoking cessation failure as one of the reasons why smokers do not reach complete smoking cessation. Also, in order to promote smoking cessation, it is needed to have political approach in reducing the psychiatric hurdle like high stress after smoking cessation failure.

• Journal of Korean Academy of Nursing
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• v.28 no.2
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• pp.479-489
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• 1998

This work was done for 9 patients having experience of a herb medical treatment after being diagnosed as CVA during a year from January, 1996 to December, 1996 by using an ethnographic research method. The summarized results of this research are following. Ⅰ. THE EXPERIENCE OF THE ILLNESS First, the falling-ill phase is the time that they have the first stroke of paralysis and the decision pattern of medical institution' comes out. The emotional experience in the period is something like 'flustration', 'anxiety', 'despair', and 'expectation'. Second, the active-treatment phase is the time that the patients as well as their family or care giver not only show the positive attitude and actively participate in the illness treatment but also show a lot of interest in medical institutions and activities of health recovery. There is a primary factor of the continuation of treatment as an experience of treatment and being crushed and sensitivity as an experience of the illness. Third, the rehabilitation phase is the time that the patients or their family become tired and insensitive to the treatment and recuperation, and then reduce the treatment activity. There is a primary influence factor of the discontinuance of treatment as an experience of treatment and physical experience and emotional experience as an experience of the illness. The physical experience is divided into 'personal-hygiene care', and 'the sphere of activity' The emotional experiences are 'blaming someone', 'contempt' and 'despair' as a negative experience and 'hope' as a positive experience. Ⅱ. COPING STRATEGY There are a physical coping, an emotional and mental coping, a social coping, and a spiritual coping as a coping strategy used for the patients to overcome their illness and adjust themselves to their altered life. First, the physical coping comes out as 8 categories, 'using an auxiliary tool', 'doing exercise', 'protecting', 'improving their diet', 'taking care of something', 'using subsidiary medicines', 'trying a folk remedy', and 'having interest in their health'. Second, for the emotional and mental coping, there are 'accepting' and 'trying' as a positive coping and a failure of control as a negative coping. Third, the social coping is appeared as 'being supported'. Fourth, the spiritual coping is recognized as' recourse to God' and 'preparation of death'. After all, the elderly CVA patients in an agricultural area choose the act of treatment based on the traditional belief and the relationship with a caretaker. A personal health can be maintained by taking care of themselves and controling their mind, and the overcome of the illness is decided on the basis of traditional concepts and cultural principles in which the patients as well as the family, neigbors and take carers should work out together and cooperate with each other in order to achieve that.

• Journal of Korean Academy of Fundamentals of Nursing
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• v.6 no.1
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• pp.78-95
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• 1999

The grafting of a kidney has been found to be the best medical treatment for patients who have renal insufficiency failure, but the patients still have experienced much trouble and apprehension. This study was done to further nursing theory developing for patients who have has a kidney graft from another person. The research method followed grounded theory methodology of Strauss and Corbin. The subjects were three female and four male patients. This study done befween Oct. 1997 and Mar. 1998. All of the subjects were interviewed by the author. Interview were done by the long interview technique and observation. In the process of data analysis, 'heart-boiling' was found to be the core phenomenon. The results were composed to 101 concepts. These concepts were grouped into nineteen categories, and then to twelve categories. There were 12 super-class categories as follows ; 'pain', 'heart-boiling', 'experience of dialysis', 'term of admission to a hospital', 'support of other person', 'dependence on God', 'direction', 'negative reaction', 'positive reaction', 'comfortable', 'lacking', 'acceptance'. In this process, 14 hypotheses were derived from the categories as follows ; (1) The more experience with dialysis that the patients have, the stronger the heart-boiling will tend to be. (2) The less experience with dialysis the patients have, the weaker the heart-boiling will tend to be. (3) The longer admission to hospital the patients have, the stronger the heart-boiling will be. (4) The shorter the admission to hospital the patients have, the weaker the heart-boiling will be. (5) The weaker the intense-grief is, the more positive the reaction to heart-boiling the patients wll have. (6) The stronger the intense-grief is, the more negative the reaction to heart-boiling the patients will have. (7) The stronger the support of other persons that the patients have, the more positive the reaction to heart-boiling the patients will have. (8) The weaker the support of other person that the patients have, the more negative the reaction to heart-boiling the patients will have. (9) The stronger the dependence on God that the patients have, the mure positive reaction to heart-boiling the patients will have. (10) The weaker the dependence on God that the patients have, the more negative reaction to heart-boiling the patients will have. (11) The more positive thoughts that the patients have, the more positive reaction to heart-boiling the patinets will have. (12) The more negative thoughts that the patients have, the more negative reaction to heart-boiling the patients will have. (13) The more positive reaction the patients have, the more free from heart-boiling the patients tend to be. (14) The more negative reaction the patients have, the less free from heart-boiling the patients tend to be. From the analysis of observed data and comparing each class, I concluded that there are four formula relation types between reaction of patients and heart-boiling. (1) If patients have the experience of dialysis, have a long term admission to hospital, are strong in heart-boiling, depend on God, have positive thoughts and another's strong support, they experience release by positive reaction to the intense-grief. (2) If patients have the experience of dialysis, have a short term admission to hospital, are weak in heart-boiling, do not depend on God, have negative thoughts, and have few supports from others, they experience attachment to heart-boiling though a negative reaction. (3) If patients have the experience of dialysis, have a long term admission to hospital, are strong in heart-boiling, do not depend on God, and have negative thoughts, they experience attachment to heart-boiling through negative reaction in spite of support from another. (4) If patients have the experience of dialysis, have a long term admission into hospital, are strong in heart-boiling and satisfaction is low, but they have positive thoughts, then they experience acceptance and harmony through the positive reaction to heart-boiling. The results of this study are expected to help the way nurses care for patients who have had a kidney graft from another.

• Proceedings of the Korean Society for Quality Management Conference
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• 1998.11a
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• pp.287-292
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• 1998

As business looks towards the $21^{\st}$ century, a long-term strategy that focuses on global sourcing will be the vital factor in whether companies win or lose. At the same time, with electronic components, it is important to ensure stable quality and reliability, together with other important parameters. In order to achieve this, creating an effective mechanism of failure analysis and database management for electronic components is essential. The authors introduce the actual mechanism employed by NEC and explain the ideas and insight they have obtained from their experience.

• Journal of Chest Surgery
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• v.26 no.9
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• pp.686-695
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• 1993

A total of eighty one patients with resected stage II and IIIA non-small cell lung cancer treated with postoperative adjuvant radiation therapy between Jan. 1971 and Dec. 1990 were retrospectively analysed to evaluate whether postoperative radiation therapy improves survival. Patterns of failure and prognostic factors were also analysed. The 5 year overall and disease free survival rate were 40.5%, 43.4% and median survival 30 months. The 5 year actuarial survival rates by stage II and IIIA were 53.9% and 36.2%. Loco-regional failure rate was 14.7% and distant metastasis rate was 33.3% and both 4%. Statistically significant prognostic factor affecting survival was presence of mediastinal lymph node metastasis[N2]. This retrospective study suggests that postoperative radiation therapy in resected stage II and IIIA non-small cell lung cancer can reduce loco-regional recurrence and may improve survival rate as compared with other studies which were treated by surgery alone.

• Journal of Distribution Science
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• v.3 no.1
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• pp.23-42
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• 2005

The service offer expectation and the desire of customers to a large-sized rate influence store also increase as a result of such environmental change. the counter where research of a book was upgraded from differentiation pursuit by competition between business condition in business condition in the case of the domestic rate influence store which has put the focus on service strengthening The work shrine which cannot reach here the competition predominance in the domestic market it will be hard coming to secure, when environmental change of inside large-sized rate influence store industry is taken into consideration The research which tried to receive customer service failure recovery carried out actual proof analysis in the influence to which fair nature lateness of a customer attains to the re-purchase intention to this store of customer satisfaction and future by service recovery process for an object in the customer who held service failure recovery experience in the domestic large-sized rate influence store.

• Proceedings of the Korean Society of Precision Engineering Conference
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• 2000.11a
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• pp.401-406
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• 2000

Fault tree analysis (FTA) is a widely used methodology for reliability analysis. The method is useful in that it suggests a very comprehensive way of describing the hierarchical relations of causes of faults and the corresponding results. However it is difficult to get appropriate fault trees for given products or systems without very profound knowledge and experience. This work aims to develop a methodology of fault tree construction using the results of function deployment for machine parts, which provides an objective way of preparing fault trees. The failure modes are defined to each function network generated by the function deployment method and the fault tree with respect to each viewpoint is constructed by arranging the failure modes. The fault tree is finally obtained by synthesizing the fault trees with respect to each viewpoint. The example of fault tree construction is also shown.