• Title/Summary/Keyword: 웹사이트 공시

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Content Analysis of Voluntary Environmental Disclosure Made in Stand-alone Environmental Reports or Company Web-sites: Focusing on the Interrelations between Disclosure Quality, Environmental Performance and Economic Performance (환경보고서 혹은 웹사이트를 통한 자발적 환경공시의 내용분석: 환경성과 및 경제적 성과와의 동시적 상관관계를 중심으로)

  • Choi, Jong-Seo
    • Journal of Environmental Policy
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    • v.9 no.3
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    • pp.69-114
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    • 2010
  • This study investigates the voluntary corporate disclosure of environmental information via stand-alone environmental reports or company web-sites. Quality of disclosure was assessed using the content analysis index proposed by Clarkson et al. (2008) based on GRI guidelines. Descriptive statistics on disclosure scores by category suggest that the level of disclosure is low relative to the expectation implied by the GRI reporting guidelines, and points to the need for improvement in the future. Specific areas where improvement is required include the disclosure of environmental performance indicators. Corporate environmental performance was measured in terms of the percentage of toxic wastes that was treated or processed by each firm and economic performance, by industry-adjusted annual return, which was subject to a series of association tests designed to explore the interrelations among environmental disclosure, environmental performance, and economic performance. The individual equation approach based on OLS procedures suggests a positive association between environmental performance and the level of discretionary environmental disclosures, which is not the case between environmental and economic performance. An integrated analysis using simultaneous equations approach does not indicate any significant relationships among three constructs, suggesting the lack of endogeneity, inconsistent with Al-Tuwaijri et al. (2004). Additional analysis assesses the level of environmental disclosure made in footnotes to the audited annual reports, which suggests that the quality of disclosure is very low and that footnote disclosure does not serve as a meaningful channel for the provision of corporate environmental information.

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Corporate Social Responsibility Practices of the Textiles and Apparel Industry -Content Analysis of Website Disclosures- (국내 섬유패션산업의 사회적 책임 경영에 관한 연구 -웹사이트상의 정보공시 현황을 중심으로-)

  • Lee, Minjung;Ma, Yoonjin;Lee, Minsun
    • Journal of Fashion Business
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    • v.21 no.1
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    • pp.45-57
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    • 2017
  • This study explored the current implementation status of corporate social responsibility (CSR) among textiles and apparel manufacturers and retailers in Korea, based on the Triple Bottom Line (TBL). We also investigated the provision of information related to CSR practices on the websites of companies. A quantitative content analysis was conducted to analyze the website disclosures of 61 listed companies categorized in the textiles, apparel, shoes, and luxury industry. Analysis was focused on the presence, accessibility, and the level of CSR website disclosure. Seven themes emerged by applying the constant comparison analysis. Using Scott's formula for pi, a high level of inter-coder reliability was achieved, ranging from 0.91 to 0.97. Regarding the three dimensions of CSR suggested in TBL, economic dimension was relatively more emphasized in the website disclosures of most companies, compared to social and environment dimensions. Website disclosures were further investigated, based on the product categories of each company. Limitations of this study and suggestions for future studies are discussed.

A Study on the Development of Digital Contents for Land Estimation (토지평가 디지털컨텐츠 개발에 관한 연구)

  • Song Eun-Jee
    • Journal of Digital Contents Society
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    • v.4 no.2
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    • pp.147-155
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    • 2003
  • The problem of the objective adequacy on land estimation has been seriously discussed with the Issue of paradigm conversion on land policy as the economy situation has been worse enough to be confused due to the sale price which could not be predicted in Korea. Especially as the data of the government land value is not recognized as the official one, the separate alternation has been adopted to calculate the value of land compensation or development allotment. Rather it has raised a question in argument that the system of the declared value does not accomplish its basic function properly on the contrary of the original purpose to unify the computation of the government land value. To reconsider the adequacy of government land value, the most crucial factor is to select the items of land estimation reasonably. In addition, it is urgently required to develop the system of digital contents to provide the data of land evaluation which most of people could trust, who are facing of the flood of information through internet.

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Real Time Stock Information Analysis Method Based on Big Data considering Reliability (신뢰성을 고려한 빅데이터 기반 실시간 증권정보 분석 기법)

  • Kim, Yoon-Ki;Cho, Chang-Woo;Jeong, Chang-Sung
    • Proceedings of the Korea Information Processing Society Conference
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    • 2013.11a
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    • pp.146-147
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    • 2013
  • 소셜 미디어와 스마트폰의 확산으로 인터넷상의 사용자간 교류되는 정보의 양이 대폭 늘어남에 따라 대규모의 데이터를 처리해야할 필요성이 높아졌다. 이러한 빅데이터는 뉴스, 소셜미디어, 웹사이트 등의 다양한 분산 서버에서 발생한다. 증권정보를 분석하기 위해서도 실시간으로 발생되는 거래량, 시가와 더불어 상장회사의 공시 정보 등의 데이터를 여러 분산된 서버에서 데이터를 가져와야 한다. 기존의 빅데이터 분석기법은 각 분산된 서버로부터 가져온 데이터가 동일한 신뢰성을 가지고 있다고 가정하고 분석을 한다. 이는 부문별한 정보를 포함한 데이터를 효율적으로 분석하지 못하는 한계를 지니고 있다. 본 논문에서는 가져오는 데이터에 신뢰성 가중치를 부여하여 신뢰성 있는 증권정보 분석을 가능하게 한다.

A Study on Current State of Web Content Accessibility on General Hospital Websites in Korea (국내 종합병원의 웹 접근성 실태에 관한 연구)

  • Kim, Yong-Seob;Oh, Kun-Seok
    • Journal of Internet Computing and Services
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    • v.11 no.3
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    • pp.87-103
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    • 2010
  • In the study, we introduce the trend in domestic and foreign web accessibility, as well as the legal system that ensures web accessibility. Based on Korean Web Content Accessibility Guidelines (KWCAG)1.0, we investigated the web content accessibility of 80 tertiary health-care hospitals and general hospitals in Korea. We evaluated accessibility by combining accessibility-based criteria (ABC) with usability-based criteria (UBC). ABC was limited to an alternative text for Guideline 1, using a small number of frames and keyboard accessibility for Guideline 2. UBC checked the voice service (TTS), resizing text, providing multi-lingual websites, and disclosing web accessibility policy. KADO-WAH2.0 was used for representing the compliance rate. The evaluation result was a considerable improvement from previous results, even though the rate of compliance with web accessibility was generally insufficient. There was a significant difference between those medical centers which did and did not comply with web accessibility. Incidentally, many hospitals were found to have attempted to confront and come to terms with web accessibility. In future, the following factors are advisable for medical centers with publicity or public interest: they must employ active and aggressive promotion of establishment of independent accessibility guidelines to secure web accessibility, they should effect an improvement of the realization of web accessibility, there can be constant education and promotion, and there can be an institutional supplementation, as well as others.

U.S. Rules on Enhancing Airline Passenger Protections (미국 연방법규상 항공여객보호제도에 관한 연구)

  • Lee, Chang-Jae
    • The Korean Journal of Air & Space Law and Policy
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    • v.28 no.2
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    • pp.63-96
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    • 2013
  • Recently, U.S. Department of Transportation (DOT) expanded the "Enhancing Airline Passenger Protections" on August 23, 2011 and October 24, 2011. The Rule regulates tarmac delays, denied boarding compensation, customer service plans, and fare advertising. The adopted rule is to protect passengers by improving passenger service requirements on U.S. national or domestic carriers and foreign air carriers as well. The major issues are as follows: First, regarding to so called Tarmac Delay, carriers must establish a Tarmac Delay Contingency Plan setting forth the number of hours the carrier will permit an aircraft to remain on the tarmac at U.S. airports before allowing passengers to deplane. Carriers also must provide passengers with food and water in the event the aircraft remains on the tarmac for two or more hours and must provide operable lavatories and medical attention while the aircraft remains on the tarmac, irrespective of the length of the delay. Carriers also must create and retain records regarding tarmac delays lasting more than three hours. Also they need to update passengers every 30 minutes during a tarmac delay of the status of the flight and the reason for the delay, allow passengers to deplane if the aircraft is at the gate or another disembarkation area with the door open. Second, carriers now must adopt a "Customer Service Plan" that addresses offering customers the lowest fares available, notifying customers about delays, cancellations, and diversions; timely delivery of baggage; accommodating passengers' needs during tarmac delays and in "bumping cases"; and ensuring quality customer service. Third, the new regulations also increase minimum denied boarding compensation limits to $650 / $1,300 or 200% / 400% of the fare, whichever is less. Last, the DOT also has modified its policies related to enforcement of Rules pertaining to full fare advertising. The Rule states that the advertised price for air transportation must be the entire price to be paid by the customer. Similarly, Korea revised the passenger protection clauses within Aviation Act. However, it seems to be required to include various more issues such as Tarmac Delay, oversales of air tickets, involuntary denied boarding passengers, advertisements, etc.

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