• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.3
• /
• pp.807-819
• /
• 2021

This study aims to determine the availability of forensic accounting application factors sought by auditors' representatives of Jordanian Certified Public Accounting and auditors working in the Audit Bureau. The study identifies as well the role of these application factors in enhancing the efficiency of auditors due to the increased responsibility on them in the face of various fraud cases on the one hand, and their appearance in the courts as financial experts supporting the judiciary to adjudicate financial cases on the other hand. To achieve the objectives of the study, the researchers used the descriptive analytical method because of its suitability for the nature of the research. The population of the study consisted of 433 Jordanian certified public accountants and 520 auditors working in the Audit Bureau, from which a sample of 426 was constructed. A questionnaire was developed to collect data and the Statistical Package for Social Sciences was utilized to analyze data and test hypotheses. The study found that there is a statistical difference between the responses of the two samples of the study, and it concluded a set of recommendations, which are hoped to help legislators in strengthening and developing the forensic accounting profession in Jordan.

• Tribology and Lubricants
• /
• v.39 no.1
• /
• pp.13-20
• /
• 2023

Large drill bits may face high hardness ore and high working pressure when working. To optimize the use effect of large drill bits and prolong the use time, it is necessary to add a layer of pressure-resistant, wear-resistant, and low-friction coating on the surface of the drill bit. In this study, CoCrNiAlTi high-entropy alloy coatings and CoCrNiAlTi (70 wt%)-TiC (30 wt%) composite coatings are successfully prepared on Q235 steel by plasma spraying. The CoCrNiAlTi (70 wt%)-TiC (30 wt%) coating consists of FCC solid solution and a small amount of TiC phase. The effect of TiC on the composition phase, microhardness, and elastic modulus of HEA coating is studied by X-ray diffractometer (XRD) and microhardness tester. The effect of TiC on the friction and wear properties of HEA coatings is investigated using a wear tester. By improving the process parameters, the metallurgical bonding between the coating and the substrate is well combined, and a coating without pores and cracks is obtained. The experimental results confirm that the microhardness, elastic modulus, and wear resistance of CoCrNiAlTi-TiC composite coating are better, and the friction coefficient is lower.

• Journal of Pharmacopuncture
• /
• v.27 no.3
• /
• pp.199-210
• /
• 2024

Objectives: Few studies have examined the impact of healthy sleep among general workers on individuals and society. Therefore, the status and risk factors of sleep disturbances among general workers were investigated. In addition, this study assessed the degree to which cold and heat symptoms are associated with sleep disturbances. Methods: A nationwide cross-sectional study was conducted through an online questionnaire focused on sleep disturbances of the general public in 2021. The degree of cold-heat pattern Identification (CHPI) of the general public was also surveyed. Descriptive statistics and multivariate logistic regression were used to derive the study results. Results: Data from 2,822 workers out of 3,900 valid questionnaires were analyzed. Approximately half of the respondents (49.93%) had sleep disturbances. Among the types of work, self-employed, two-shift work, and working more than 53 hours were associated with sleep disturbances. Sleep disturbances were positively associated with six cold and heat symptoms: three cold symptoms (coldness of the abdomen, coldness of body, and pale face) and three heat symptoms (body feverishness, feverishness of the limbs, and drinking cold water). Conclusion: Customized policies to maintain healthy work are needed for self-employed work, two-shift work, and long working hours, which are risk factors for workers' sleep disturbances. In addition, medical personnel can effectively diagnose and treat sleep disturbances considering the worker's cold and heat symptoms.

• Tunnel and Underground Space
• /
• v.2 no.1
• /
• pp.116-122
• /
• 1992

A comprehensive, nonsteady state, computer simulation program for the environmental conditions in advancing tunnels (the HEADSIM simulation program) is constructed and successfully validated with heat balance amongst all heat sources, and with mass conservation amongst various airflows including the leakage air from ducts, under timedependent variations of inlet air conditions. which include sudden, diurnal and seasonal changes. Heat conduction in the wall strata and face strata is simulated with most complicated boundary conditions using the finite difference method, and the climatic conditions in roadway sections which contain air ducts, booster fan, spray cooler, compressed air pipes, cold water pipes, return water pipes, machinery and broken rock are simulated taking into account the variations of face operation and the heat storage mechanism in the strata. The limitations of simulation time steps and roadway section lengths are defined according to the stability criteria satisfying the principles of thermodynamics. Variations of heat transfer coefficients, which are newly set, and those of wetness factors are taken into account according to the variations of other parameters and the stepwise advance of the face. Newly-derived formulae are used for computing the air duct leakage and the pressure inside of the duct. A new concept of an 'imaginary duct' is introduced to simulate the climatic conditions in tunnels during holiday periods, which directly affect conditions on subsequent working days under the consideration of natural convection. A subsidiary program (the WALLSIM simulation program) is made to compute the dimensionless tunnel surface temperatures and to compare the results with those from analytical approaches, and to demonstrate the stability, convergence and accuracy of the strata heat conduction simulation, adopting the finite difference method. The WALLSIM also has wide applications, including those for the computation of age coefficients.

• Journal of KIISE:Computer Systems and Theory
• /
• v.30 no.3_4
• /
• pp.168-185
• /
• 2003

This paper presents a progressive algorithm that not only can narrow down the search domain in the course of face identification but also can fast reconstruct various 3D objects from a sketch drawing. The sketch drawing, edge-vertex graph without hidden line removal, which serves as input for reconstruction process, is obtained from an inaccurate freehand sketch of a 3D wireframe object. The algorithm is executed in two stages. In the face identification stage, we generate and classify potential faces into implausible, basis, and minimal faces by using geometrical and topological constraints to reduce search space. The proposed algorithm searches the space of minimal faces only to identify actual faces of an object fast. In the object reconstruction stage, we progressively calculate a 3D structure by optimizing the coordinates of vertices of an object according to the sketch order of faces. The progressive method reconstructs the most plausible 3D object quickly by applying 3D constraints that are derived from the relationship between the object and the sketch drawing in the optimization process. Furthermore, it allows the designer to change viewpoint during sketching. The progressive reconstruction algorithm is discussed, and examples from a working implementation are given.

• Journal of muscle and joint health
• /
• v.27 no.2
• /
• pp.177-188
• /
• 2020

Purpose: This study aimed to shed light on the experiences of women caregivers' in nursing homes who provide care for older men; it focuses on sexual behavior and provides baseline data that can help improve quality of care. Methods: Colaizzi's phenomenological method was used for data analysis. Participants included 10 caregivers working at a nursing home. Face-to-face in-depth interviews were conducted for data collection between January and February, 2020. Results: Five theme clusters were identified based on women caregivers' experiences of sexual behavior when caring for older men: "The weight of charge and exhausted stamina", "Unwillingness to face awkwardness", "Unacceptable sexual desire by older men", "An incurable wounded heart", and "Hardship in its entirety becomes my share of responsibility". The analysis further yielded ten themes. The participants stated that was hard to accept the older men's sexual behavior through relationships with the older men. Conclusion: These results should be considered in planning caring interventions for older men with respect to sexual behavior in nursing homes. The findings support the need for educational strategies and programs to improve the ability of nursing home caregivers to adequately care for older men, with consideration for their sexual behavior and for developing relevant policy supports.

• Journal of Korean Society of Occupational and Environmental Hygiene
• /
• v.30 no.3
• /
• pp.256-269
• /
• 2020

Objectives: Everyone has been affected in some way by the COVID-19 pandemic, while some workers face threats to their health due to their jobs as well as worries about spreading the virus to intimate family members. With these concerns in mind, this study aims to identify occupations more vulnerable to COVID-19 and suggests the necessity of providing proper control measures against the risks in a timely manner in Korea. Methods: Daily briefing reports by the Korea Centers for Disease Control and Prevention (KCDC) were compiled (n=120) between January 20 and May 31, 2020. A total of 11,486 confirmed cases were included, which were sorted by occasion, area, and occupation. Among them, 2,411 cases were classified with specific occasions and/or areas of infection, while only 544 cases were determined with identifiable occupations. Guidelines for biological hazard management and COVID-19 guidelines for workplaces from domestic and international bodies were enlisted and compared. Results: It is unsurprising to find that healthcare professionals are experiencing the most immediate threat from COVID-19. In addition, service workers with face-to-face practices or indirect contact are also facing high risks. Religion facilities and eating places (dining, drinking bar, café, etc.,) follow. Guidelines and manuals for biological hazards are still lacking in Korea compared to the US and EU. Workplace manuals for managing COVID-19 are neither as comprehensive as the approaches of NIOSH's hierarchy of controls nor inclusive enough for minimizing secondary or tertiary suffering. Conclusions: The COVID-19 crisis is still ongoing and there is no doubt there will be more such events in the future. This analysis suggests that occupational health professionals, amid a pandemic including COVID-19, are urged to anticipate emerging risks related to all sorts of occupations, identify vulnerable workers and working environments, and plan and take actions to protect workers' health.

• Journal of Sasang Constitutional Medicine
• /
• v.23 no.1
• /
• pp.98-107
• /
• 2011

1. Objectives: In this research, job and stress of the staffs who is working on clinical trial of oriental medicine involved in the project of Korea Institute of Oriental Medicine (KIOM) was identified. And an efficient way to enhance the working ability of clinical trial of oriental medicine was developed by recognizing the relationship of job satisfaction, organizational commitment and job performance with their stress. 2. Methods: A survey was conducted on 18 staffs in 12 hospitals who is working in the project of The construction of constitutional information collecting system for the scientification of Sasang Constitution. The collected data was analyzed with computer software of SPSS 17.0 3. Results: The research results are as follows: 1. The staffs of clinical trial of oriental medicine responded that they want to receive the rewards for their work with a salary, and they felt that through clinical demonstration followed by SOP and front face photograph are the most difficult works in clinical trial of oriental medicine. 2. Permanent workers showed higher organizational commitment than temporary workers in the relationship of job satisfaction, organizational commitment and job performance with general characteristics(p=0.026). 3. In the relationship of job stress with general characteristics, the workers who are higher than college graduates had dissatisfaction in salary with the highest frequency(p=.004), and the workers whose monthly salary is higher than 2 millions won showed the lowest job stress(p=.021). 4. In the relationship of job satisfaction, organizational commitment and job performance with job stress, as job apprehension stress is increased, job performance is dramatically decreased(p=.027). And as improper salary stress is increased, job satisfaction and organizational commitment is dramatically decreased (p=.018, p=.050). 4. Conclusions: It was clearly evidenced that job satisfaction, organizational commitment and job performance is closely related with stress of the staffs who is working on clinical trial of oriental medicine. And it is highly recommended that the improvement of working condition and the decrease of job stress can enhance the working ability of them.

• Journal of the Korean Home Economics Association
• /
• v.30 no.1
• /
• pp.283-309
• /
• 1992

This study examines work and family life of married women employed in a manufacturing industry. Data were gathered from the use of fact-to-face interview method from a sample of 230 married working women. The major findings of this study can be summarized as follows : (1) With high rates of change of job, most of the respondents remain unstable in their working situation. It was shown that the important factors influencing job satisfaction of married women are women's life cycle, degree of contribution of wife's income toward total family income, and husband's attitude toward wife's empolyment. The degree of job satisfaction is also strongly influenced by labor structural factors such as pay, work environment and fringe benefits. (2) The amount of household labor time was limited by job-related factors rather than by family-related factors, because among these working women employment itself is necessarily for their subsistance. (3) It was shown that wives participated more actively in their marital communications than their husbands. Most of the respondents showed the syncratic type of the decision making patterns, but this results does not necessarily mean wives exercised an equal power with their husbands. The economic factors and the emotional instability of the husband are the ones mostly influencing marital conflicts of the employed women. It was found that the respondents easily revealed marital conflicts related to personal problems of their husbands(such as extramarital affairs, gambling and alchoholism). However, they tried to overcome the structural conflicts related to authoritarian attitudes of their husbands or economic problems without any complaints. (4) Mothers have difficulty in controlling their adolescent children, due to the weakening of parental authority. Although most of the respondents perceived their employment as having negative impacts on their children, they still have high expectations toward their children. Inspite of low degree of father role expectations and facther role performance of their husbands, most of the respondents anticipated expressive roles as well as traditionally instrumental role from their husbands. Finally, these findings would help us determine family welfare policies in Korea. Improvements in paid and household labor structure of married women should be accomplished at the national level. Also, the acting programs for parent education, marital councelling services, and law enforcement for equal employment between men and women should be provided in our society.

• Food Science and Industry
• /
• v.45 no.4
• /
• pp.16-20
• /
• 2012

Although the technology of breadmaking simply goes through the process of mixing, fermentation, and baking, it is very hard to make a same product every day. The reason is that baking science begins with the very first process of breadmaking which is mixing, and every steps and working environments are so closely connected. The baking science has developed in short time since the theory of fermentation has released. If you check the development of baking technology synthetically, it is consisted of the discovery of nutritional and functional ingredients, the optimization process of new machines, and the maintenance of the quality as fulfilling social demands. Because the baking business is making and selling the product, baking itself is a business, and it has the form that manufacturing and service business coexist. In today's current domestic bakery market, the supply exceeds the demand. Moreover, the concept of bakery itself has been changing from the fixed image of bakery which is selling the bread to the differentiated bakery with others. As we look at the general bakery's trends, it is focused on going back to the basic or traditions, going to the functional, and working with automations. To conclude, the baking has a long history, but it actually has the short history in the technological development. Baking business can be viewed as the simple business, but many factors are related to the business. It has a few basic kinds of products in baking, but it has diverse kinds of products with the base of infinite creativity. Even though it is physically a hard working business, it is also a business that can face with fun. For managing a bakery, finally, the differentiated strategy with other bakery that maximizes the customers' value is needed.