Enterprise Risk Management(ERM) is aiming at the establishment of the risk management process to prevent and cope with risks in advance and is composed of Risk Identification, Risk Assessment, Risk Response and Monitoring. It is feedback through the Risk Re-identification. This study has analysed a sample of the risk management system of an airport operating corporation, for this purpose, relevant documents and examples of overseas airports have been reviewed. It has found that corporations establishing ERM have been performing identical procedures such as the process of Identification, Assessment, Effective Reporting, Communication and monitoring and so on. The A corporation has established the process for risk management and crisis management and organized for its organization and system. The risk management has the same process such as above. In this process, when the symptoms of critical crisis have been recognized, it has been transformed into crisis management system, through which, corporate-wide response has been conducted in the process of crisis status analysis, response and follow-up management. This study expects to contribute to systematic foundation for future business continuity on the basis of risks and response procedures acknowledged by this study.
Journal of the Institute of Electronics and Information Engineers
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v.52
no.1
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pp.140-147
/
2015
In this study, medical devices safety information reporting system was designed to manage medical devices for the efficient management of in-hospital adverse events. The current management of medical device adverse event reporting regulations and the legal status of the system and procedures for identifying the system were reviewed. MSF/CD(Microsoft Solution Framework/Component Design) was applied to the system design. Through this study, we can understand medical devices management including the notice provisions of the Ministry of Food and Drug Safety for medical devices safety information reporting. We also expect this study will help to improve patient safety and the effective management of medical equipment, and contribute to activating medical devices safety information reporting.
Kim, Myoung-Soo;Kim, Jung-Soon;Jung, In-Sook;Kim, Young-Hae;Kim, Ho-Jung
Journal of Korean Academy of Nursing
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v.37
no.2
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pp.185-191
/
2007
Purpose. The purpose of this study was to develop and evaluate an error reporting promoting program(ERPP) to systematically reduce the incidence rate of nursing errors in operating room. Methods. A non-equivalent control group non-synchronized design was used. Twenty-six operating room nurses who were in one university hospital in Busan participated in this study. They were stratified into four groups according to their operating room experience and were allocated to the experimental and control groups using a matching method. Mann-Whitney U Test was used to analyze the differences pre and post incidence rates of nursing errors between the two groups. Results. The incidence rate of nursing errors decreased significantly in the experimental group compared to the pre-test score from 28.4% to 15.7%. The incidence rate by domains, it decreased significantly in the 3 domains-"compliance of aseptic technique", "management of document", "environmental management" in the experimental group while it decreased in the control group which was applied ordinary error-reporting method. Conclusion. Error-reporting system can make possible to hold the errors in common and to learn from them. ERPP was effective to reduce the errors of recognition-related nursing activities. For the wake of more effective error-prevention, we will be better to apply effort of risk management along the whole health care system with this program.
MADAH MARZUKI, Marziana;NIK ABDUL MAJID, Wan Zurina;AZIS, Nur Kamaliah;ROSMAN, Romzie;HAJI ABDULATIFF, Nik Kamaruzaman
The Journal of Asian Finance, Economics and Business
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v.7
no.10
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pp.717-728
/
2020
The objective of this study is to explore the whole process of fraud risk management strategies that should be implemented by the organizations. Secondly, this study discusses the governance issues that arise at each stage of the process. For the purpose of this study, a content analysis of previous literatures is used as a technique for gathering data. This process usually involves codifying qualitative and quantitative information into pre-defined categories in order to derive patterns in the presentation and reporting of information. Based on our content analysis, we found that the fraud risk management process should be made of at least five stages which are inculcating the culture of managing risks in an organization, identifying the risks, evaluating the risks, determining preventive actions and implementing and reviewing stages. Our extended analysis of the fraud risk management process finds that a lot of governance issues arise in the fraud risk management process that should be solved by regulators and companies in order to ensure that fraud risk management process is embedded as corporate culture, not merely as a process. Among them are how to create the risk culture in an organization and whether auditors and risk management committees identify risks from each available source.
Kim, Seung Won;Choi, Sangjun;Phee, Young Gyu;Kim, Kab Bae
Journal of Korean Society of Occupational and Environmental Hygiene
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v.25
no.4
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pp.482-492
/
2015
Objectives: Exposure Assessment for workplace hazards where the exposure level is below occupational exposure limits(OELs) has been performed without considering either the degrees of risk or exposure levels and has failed to lead to intervention in many cases. The objective of this study was to suggest and test an application framework for risk assessment methodology under the current exposure assessment system in Korea. Materials: First, we investigated the exposure assessment systems in Korea and other countries. To adopt some risk assessment techniques, we also analyzed risk assessment systems and compared them to exposure assessment systems. A few suggestions were made. We held a public hearing during an industrial hygiene conference and took surveys using a questionnaire. Results: The first suggestion was to implement the risk assessment and exposure assessment through a "one-stop" system. In that case, one expected question would be who has been doing the jobs so far. In most cases, industrial hygiene consulting services or laboratories have been performing exposure assessment for business owners. Business owners are required to perform risk assessment. As two different groups of people will be required to implement two things in a one-stop system, they need to share information. As an information vehicle to share information, commonly filed survey checklists were suggested. The second suggestion was to categorize exposure level into four groups instead of the current binary divisions based on OELs. In the risk assessment system, exposure level is divided into four groups utilizing the cut-points of 10%, 50%, and 100% of OELs. The same schema can be adopted in the exposure assessment system and different levels of requirements can be assigned for each group. The third suggestion was regarding the regulation system. To provide the suggestions some thrust toward being implemented in the field, changes should be made in the legal system. Two different types of new exposure assessment result reporting forms were suggested. Some investigations such as an ergonomic survey are officially accepted as risk assessment under the current legal system. A few items were suggested to be included in the exposure assessment result reporting to be accepted as risk assessment. A pilot study in two small factories was performed and pointed out the strengths and weakness of our suggestions. Conclusions: Discussions and studies on the improvement of the exposure assessment system have been held for decades and no tangible changes have yet been made. We hope this result can help realize healthy lives for workers in Korea.
Ren Jie Jacob Chew;Jacinta Xiaotong Lu;Yu Fan Sim;Alvin Boon Keng Yeo
Journal of Periodontal and Implant Science
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v.52
no.6
/
pp.479-495
/
2022
Purpose: Rodent models have emerged as an alternative to established larger animal models for peri-implantitis research. However, the construct validity of rodent models is controversial due to a lack of consensus regarding their histological, morphological, and biochemical characteristics. This systematic review sought to validate rodent models by characterizing their morphological changes, particularly marginal bone loss (MBL), a hallmark of peri-implantitis. Methods: This review was conducted following the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) guidelines. A literature search was performed electronically using MEDLINE (PubMed), and Embase, identifying pre-clinical studies reporting MBL after experimental peri-implantitis induction in rodents. Each study's risk of bias was assessed using the Systematic Review Center for Laboratory animal Experimentation (SYRCLE) risk of bias tool. A meta-analysis was performed for the difference in MBL, comparing healthy implants to those with experimental peri-implantitis. Results: Of the 1,014 unique records retrieved, 23 studies that met the eligibility criteria were included. Peri-implantitis was induced using 4 methods: ligatures, lipopolysaccharide, microbial infection, and titanium particles. Studies presented high to unclear risks of bias. During the osseointegration phase, 11.6% and 6.4%-11.3% of implants inserted in mice and rats, respectively, had failed to osseointegrate. Twelve studies were included in the meta-analysis of the linear MBL measured using micro-computed tomography. Following experimental peri-implantitis, the MBL was estimated to be 0.25 mm (95% confidence interval [CI], 0.14-0.36 mm) in mice and 0.26 mm (95% CI, 0.19-0.34 mm) in rats. The resulting peri-implant MBL was circumferential, consisting of supra- and infrabony components. Conclusions: Experimental peri-implantitis in rodent models results in circumferential MBL, with morphology consistent with the clinical presentation of peri-implantitis. While rodent models are promising, there is still a need to further characterize their healing potentials, standardize experiment protocols, and improve the reporting of results and methodology.
In patients with thyroid nodules, ultrasonography (US) has been established as a primary diagnostic imaging method and is essential for treatment decision. The Korean Thyroid Imaging Reporting and Data System (K-TIRADS) is a pattern-based, US malignancy risk stratification system that can easily diagnose nodules during real-time ultrasound examinations. The 2021 K-TIRADS clarified the US criteria for nodule classification and revised the size thresholds for nodule biopsy, thereby reducing unnecessary biopsies for benign nodules while maintaining the appropriate sensitivity to detect malignant tumors in patients without feature of high risk thyroid cancer. Thyroid radiology practice has an important clinical role in the diagnosis and non-surgical treatment of patients with thyroid nodules, and should be performed according to standard practice guidelines for proper and effective clinical care.
The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.
Journal of Korean Academy of Nursing Administration
/
v.12
no.3
/
pp.373-384
/
2006
Purpose: This is a pilot study to identify patient safety risk factors and strategies for patient safety management perceived by nurses. Methods: Data were collected and analyzed with an open questionnaire from April to May 2005, targeted on 100 nurses working in two hospitals. The issues were 'what are risk factors for patients, nurses, and other medical practitioners? How do they prevent with the aftermath of risk factors, causes of incidents?' For data analysis, types and frequency of risk factors were worked out, using the Australian Incident Monitoring System Taxonomy. Results: The types of patient safety risk factor perceived by nurses were as follows ; therapeutic devices or equipment, infrastructure and services (29.5%), nosocomial infections (16.3%), clinical processes or procedures (15.4%), behavior, human performance, violence, aggression, security and safety (12.2%), therapeutic agents (9.7%), injuries and pressure ulcers (8.7%), logistics, organization, documentation, and infrastructure technology (5.6%). Strategies for patient safety included training of prevention of infection, education about safety management for patients and medical professionals, establishment of reporting system, culture of care, pre-elimination of risk factors, cooperative system among employees, and sharing information. Conclusion: These results will be used to provide evidences for patient safety management and educational program.
Background: This study aimed to identify the validity of breast cancer symptom questionnaire of worker's special health examination and its relationship with breast ultrasonography findings in young female night workers. Methods: The breast cancer symptom questionnaire data of worker's special health examination and breast ultrasonography results in young female shift workers who worked in one electronic manufacture company were collected from 2014 to 2018. Results: Of the 857 workers, 18 had a Breast Imaging Reporting and Database System category 4 or higher. Among other variables, shift work tenure alone was associated with the risk of having a Breast Imaging Reporting and Database System category higher than 4. The sensitivity, specificity, positive predictive value, and negative predictive value of the symptom questionnaire were 16.7%, 87.7%, 2.8%, and 98.0%, respectively. Conclusion: The current breast cancer symptom questionnaire of the worker's special health examination is inappropriate due to its low sensitivity and positive predictive value. In the future, female night workers will need alternative measures for more accurate screening for breast cancer.
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