• The Journal of Internal Korean Medicine
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• v.19 no.1
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• pp.97-113
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• 1998

BACKGROUND The purpose of this study was to investigate disability of the patients after stroke, clinical applicability and usefulness of the FIM in evaluating the functional abilities and to assess the characteristics of the patients after stroke. And this study examined difference by predictive factors on the treatment outcome. METHOD The study was composed of 31 stroke patients who were within 1 week after stroke and had been treated in hospital more than 4 weeks. Improving rate was measured by using the Functional Independence Measure(FIM), and the correlation was analyzed between Motor FIM and Cognitive FIM. We analyzed significant meaning statistically in the mean value of FIM. RESULT 1. There was no significant meaning statistically in the mean value of FIM that was between both at admission and after 2 weeks. But there was proportional correlation between both at admission and after 4 weeks, and significant meaning statistically. 2. There was proportional correlation between both FIM and Motor FIM, and significant meaning statistically. But there was no significant meaning statistically between both FIM and Cognitive FIM. 3. There was no significant meaning statistically between both FIM and sex, age, side of weakness, stroke subtype, hypertension, hypercholesterolemia, diabetes mellitus, heart disease, starting point of rehabilitation therapy and past history of cerebral vascular accident. While dysarthria affected functional recovery in stroke patients, and significant meaning statistically. CONCLUSION 1. FIM appeared to be a valid and reliable method to measure the functional abilities of the patients after stroke. 2. Only one thing between Motor FIM and score didn't influence FIM score. 3. Dysarthria affected functional recovery in stroke patients, and it is the statistically significant factor.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.271-283
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• 2021

This article provides empirical evidence on factors of internal audit (IA) characteristics affecting the internal audit effectiveness in steel enterprises in Vietnam. The study uses data from survey obtained from 114 responses representing owners, managers, and internal auditors from 38 steel enterprises in Vietnam for period from 2018 to 2019. Data collected is firstly checked with Cronbach's Alpha, then the EFA test, and the model linear regression is used to test the relationship between internal audit characteristics and internal audit effectiveness. Results reveal that internal audit effectiveness in steel enterprises in Vietnam is influenced by various internal factors, including the size of internal audit, the scope of internal audit, the capacity of internal auditors, the independence of internal auditor, and the operational bases and methods of internal audit. Based on the research results, the paper makes six recommendations: strengthening operational basis of IA; increasing the independence of IA; increasing the size and capacity of IA staff; expanding and not underestimate the scope of IA; and reforming the internal governance structure. These proposed recommendations could be applied, not only for steel companies in Vietnam, but also for other companies in Vietnam or other companies in jurisdictions that have similar conditions.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.867-875
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• 2020

Quality internal audit (IA) plays a crucial role in accountability, transparency and preserving public properties. This paper gives a brief background of the IA system in Yemen and examines its impact with regards to financial performance in Yemeni commercial banks based on five factors: (i) independence of IAs, (ii) adherence to IA standards, (iii) governance principles implementation, (iv) size of the IA, and (v) frequency of internal audits committees' meetings. The primary data for the study were collected through a questionnaire prepared for this purpose. Fifty questionnaires were distributed out of which forty-two were retrieved and valid in the analysis process. For the empirical analysis, descriptive analysis and T-test were used for verification of the research hypotheses. Results revealed that sticking to standards internal audit, internal auditors' independence and quality governance have significant impact on banks' financial performance, while the size of internal audits committees, as well as their meeting, frequently has insignificant positive impact on banks' performance. Moreover, the country results show that the use of automated internal audit in banks has an impact on improving financial performance. This article provides avenues for further studies, mainly in developing countries, including Yemen, in quality internal audit and financial performance.

• Management & Information Systems Review
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• v.38 no.3
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• pp.35-53
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• 2019

A standing auditor can perform the monitoring and control activities for the opportunistic behaviors of top manager. However, for this purpose she/he must have the independence from top manager. Thus, this study is designed to analyze the factors that influences the independence of standing auditor. The independence of standing auditor as dependent variable was measured in terms of school and company ties to top manager. The relationship between the shareholding of professional top manager and independence of standing auditor, and the moderating effects of the shareholdings of related-party, institutional investors, and foreign investors were examined by implementing multiple regression and conditional moderating effect analyses. The findings present a negative relationship between the shareholding of professional top managers and the independence of standing auditor. They also reveal a positive moderating effect of the shareholding of related-party on that relationship. On the other hand, the shareholdings of foreign and institutional investors did not significant change the relationship between the shareholding of professional top manager and the independence of standing auditor. The findings imply that professional manager might be able to lower the controlling mechanism by appointing a standing auditor having low independence. Related-party as an internal control mechanism might be beneficial to reduce this effect while institutional investors or foreign investors as an external control mechanisms might not. This is the first study that examine the antecedents of the independence of standing auditor in terms of the characteristics of ownership structure. It provides a guideline for selecting an effective standing auditor with the consideration for ownership structure.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.445-453
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• 2020

Independence is a factor which has a significant impact on auditing quality, especially in the recent times where the marketplace is increasingly demanding transparency. The independence of auditors is assessed based on the main criteria such as the reliability of the audit opinions, the accuracy, truthfulness of financial reports, and the objectivity in the opinions of the auditor. The study investigates the effects of non-audit services (NAS) on auditor independence in emerging economies such as Vietnam. Non-audit services include taxation services, management advisory services and outsourcing internal audit services. Based on previously relevant researches, the authors develop hypotheses and a regression model about non-audit services (independent variables) and audit independence (dependent variable). The research collects data by 5-scale Likert questionnaire. The findings indicate the relationship between NAS and auditor independence. Specifically, the results reveal two main factors that have influence on auditor independence, namely, taxation services and management advisory services. The results of our research can be considered as new findings and can be compared to previous researches in Vietnam, which establishes a new viewpoint about the relationship between the NAS and the independence of the auditor. This result can be implemented for countries or jurisdictions which are similar to Vietnam.

• KDI Journal of Economic Policy
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• v.31 no.1
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• pp.71-103
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• 2009

Considering the expenditure size of public institutions centering on public enterprises, about 28% of Korea's GDP in 2007, public institutions have significant influence on the Korean economy. However, still in the new government, there are voices of criticism about the need of constant reform on public enterprises due to their irresponsible management impeding national competitiveness. Especially, political controversy over appointment of executives such as CEOs of public enterprises has caused the distrust of the people. As one of various reform measures for public enterprises, this study analyzes the effect of internal governance structure of public enterprises on their managerial performance, since, regardless of privatization of public enterprises, improving the governance structure of public enterprises is a matter of great importance. There are only a few prior researches focusing on the governance structure and managerial performance of public enterprises compared to those of private enterprises. Most of prior researches studied the relationship between parachuting employment of CEO and managerial performance, and concluded that parachuting produces negative effect on managerial performance. However, different from the results of such researches, recent studies suggest that there is no relationship between employment type of CEOs and managerial performance in public enterprises. This study is distinguished from prior researches in view of following. First, prior researches focused on the relationship between employment type of public enterprises' CEOs and managerial performance. However, in addition to this, this study analyzes the relationship of internal auditors and managerial performance. Second, unlike prior researches studying the relationship between employment type of public corporations' CEOs and managerial performance with an emphasis on parachuting employment, this study researches impact of employment type as well as expertise of CEOs and internal auditors on managerial performance. Third, prior researchers mainly used non-financial indicators from various samples. However, this study eliminated subjectivity of researchers by analyzing public enterprises designated by the government and their financial statements, which were externally audited and inspected. In this study, regression analysis is applied in analyzing the relationship of independence and expertise of public enterprises' CEOs and internal auditors and managerial performance in the same year. Financial information from 2003 to 2007 of 24 public enterprises, which are designated by the government, and their personnel information from the board of directors are used as samples. Independence of CEOs is identified by dividing CEOs into persons from the same public enterprise and persons from other organization, and independence of internal auditors is determined by classifying them into two groups, people from academic field, economic world, and civic groups, and people from political community, government ministries, and military. Also, expertise of CEOs and internal auditors is divided into business expertise and financial expertise. As control variables, this study applied foundation year, asset size, government subsidies as a proportion to corporate earnings, and dummy variables by year. Analysis showed that there is significantly positive relationship between independence and financial expertise of internal auditors and managerial performance. In addition, although business expertise and financial expertise of CEOs were not statistically significant, they have positive relationship with managerial performance. However, unlike a general idea, independence of CEOs is not statistically significant, but it is negatively related to managerial performance. Contrary to general concerns, it seems that the impact of independence of public enterprises' CEOs on managerial performance has slightly decreased. Instead, it explains that expertise of public enterprises' CEOs and internal auditors plays more important role in managerial performance rather than their independence. Meanwhile, there are limitations in this study as follows. First, in contrast to private enterprises, public enterprises simultaneously pursue publicness and entrepreneurship. However, this study focuses on entrepreneurship, excluding considerations on publicness of public enterprises. Second, public enterprises in this study are limited to those in the central government. Accordingly, it should be carefully considered when the result of this study is applied to public enterprises in local governments. Finally, this study excludes factors related to transparency and democracy issues which are raised in appointment process of executives of public enterprises, as it may cause the issue of subjectivity of researchers.

• The Journal of Korean Physical Therapy
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• v.30 no.4
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• pp.146-150
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• 2018

Purpose: This study aimed to investigate the effect of active vibration exercise on trunk muscle activity, balance, and activities of daily living in patients with chronic stroke. Methods: Twenty-four patients with chronic stroke were randomly assigned to an experimental (n=12) or a control (n=12) group. The experimental group performed an active vibration exercise workout for 20 minutes a day five times a week for 4 weeks using a flexi-bar. Trunk muscle activity was measured using surface electromyography. Balance was measured using the Berg balance scale. Activities of daily living were measured using the functional independence measure. Results: The intragroup comparison showed significant differences in the rectus abdominis, internal oblique, and external oblique muscle activity values, Berg balance scale score, and functional independence measurement values in the experimental group. The intergroup comparison showed that differences in the rectus abdominis and internal oblique external oblique muscle values, Berg balance scale score, and functional independence measurement value for the experimental group were significantly related to those in the control group. Conclusion: Based on these results, this study proved that the active vibration exercise effectively improved trunk muscle activity, balance, and activities of daily living in patients with chronic stroke.

• Journal of Physiology & Pathology in Korean Medicine
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• v.17 no.6
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• pp.1552-1559
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• 2003

Objective : The purpose of this study was to identify the functional independence of cerebral vascular disease patients. Method : This clinical data is analyzed on 60 cases of the stroke patients diagnosed through Brain CT scan or MRI scan. at the Hospital affiliated to Oriental Medical College, Dongeui University, from March to July 2003. Result and Conclusion : This clinical data shows significant improvement with their functional independence in 4 weeks, comparing with the initial stage. Functional independence of cerebral vascular disease patients are related with Meridian System and Internal Organs, dysporia. dysuria, lacunar infartion. heart problem, past history therapy, pulse rate.

• Journal of the Korean Statistical Society
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• v.35 no.2
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• pp.143-156
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• 2006

In the present paper, various solutions for generalized canonical correlation analysis (GCCA) are considered depending on the criteria and constraints. For the comparisons of some characteristics of the solutions, we provide with certain unifying stationary equations which might to also useful to obtain various generalized canonical correlation analysis solutions. In addition, we suggest an approach for the generalized canonical correlation analysis by exploiting the concept of maximum eccentricity originally de-signed to test the internal independence structure. The solutions, including new one, are compared through unifying stationary equations and by using some numerical illustrations. A type of iterative procedure for the GCCA solutions is suggested and some numerical examples are provided to illustrate several GCCA methods.

• Journal of People, Plants, and Environment
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• v.23 no.1
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• pp.77-85
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• 2020

The purpose of this study was to examine the effects of a healing garden program based on internal factors of vocational adaptation on career attitude for college students with developmental disabilities. First, healing garden program was defined by a group of experts related to education for developmental disabilities in the industry and academia through the focus group interview. Second, the healing garden program for college students with developmental disabilities was carried out for 15 weeks. Third, this study examined the effects of healing garden program based on internal factors of vocational adaptation on career attitude for college students with developmental disabilities. The participants of this study were 55 college students with developmental disabilities in N University, with 25 students placed in the experimental group and the other 30 in the control group. As a result of examination, the difference between before and after the program, it was found that factors of career attitude were improved significantly after the program in the experimental group, with Factor 1 (determination) increased from 2.08 to 3.39, Factor 2 (finality) from 2.28 to 3.19, Factor 3 (confidence) from 2.20 to 3.69, Factor 4 (preparation) from 2.12 to 3.79, and Factor 5 (independence) from 1.88 to 3.63. But the control group did not show a significant improvement after 15 weeks of the program except Factor 3 (confidence) and Factor 5 (independence). It was found that the healing garden program based on internal factors of vocational adaptation had effects on career attitude for college students with developmental disabilities. Finally, the program will contribute to vocational rehabilitation for college students with disabilities. The findings further suggest that healing gardening programs that facilitate career attitudes must be continuously developed and applied in order to establish effective transition from school to the world of vocational adaptation.