• Journal of Preventive Medicine and Public Health
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• v.4 no.1
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• pp.95-105
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• 1971

Carbon monoxide poisoning is one of the most serious health hazards in Korea. Although the incidence rate has been assumed to be the highest in the world, there has been no avaiable reports as far as the annual & nation-wide incidence are concered. Authors analyzed the incidence reports from 1965 to 1970 filed by the National Police & also made incidence survey on Seoul area in 1968 & 1969. The results of these surveys informed us that the official police reports are very much underevaluated. The stochastic estimations of the generel incidence were made based on the informations which were obtained through incidence survey made in Seoul area. The findings obtained are as follows; 1. The annual incidence of CO poisoning tends to increase since 1965. 2. The incidence is higher in the urban area & the incidence in Seoul is the highest in the world. 3. The frequency of incidence is the highest in the December. 4. The main causes of poisoning are the gas leakage from 'ondol' floor & the leaking of gas from kitchen to room through the connecting door. 5. The incidence survey made in Seoul area revealed that the official police reports are underevaluated around one-eighth of actual incidence. 6. The health hazards induced by CO poisoning is greater than those caused by 19 Class I & Class II communicable diseases.

• Proceedings of the Korean Society of Marine Engineers Conference
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• 2005.06a
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• pp.886-891
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• 2005

This study aims to provide divers with improved safe diving practices by analyzing reports on scuba diving casualties that recently occured in Korea, Japan and USA. The result of this study should be notified to all the divers in Korea for the purpose of preventing the diving accident. All the data were collected through the diving accident reports of various sourses, which include KUA(Korea Underwater Association) technical committee, the accident statistical data of National Maritime Police Agency, articles of domestic and foreign scuba diving magazine, accident reports of various newspaper, annual report on decompression illness and diving fatalities by DAN(Diver Alert Network), various type of data on diving accident from local as well as national seminars, and medical treatment data of diving accident.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.883-892
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• 2021

The issue of environmental crisis encourages companies to develop strategies and programs which incorporate social and environmental considerations into their processes. The objectives of this study are to identify the strategies used in implementing corporate social and environmental reporting (CSER) and to investigate the impact of these strategies on organization performance. This study uses as its sample companies listed on the Indonesia Stock Exchange (IDX) and engaged in environmentally sensitive business activities and applies content analysis to their annual reports. The data used in the study is secondary data in the form of annual and sustainability reports of companies, and primary data in the form of interviews. The results show that companies use both reactive and proactive strategies in reporting their social and environmental activities. The study also identifies the impacts of such reporting on both the financial and non-financial performances of the investigated companies. The study contributes to the social and environmental accounting literature by exploring the motivations and strategies of companies in their CSER. The empirical results will provide important insights into the influence of the strategies employed by companies in their corporate social and environmental reporting and the impacts of such strategies on organizational performance.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.129-137
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• 2021

This paper aims to analyze whether company characteristics are potential determinants of human resource accounting (HRA) disclosure practices by Vietnamese listed companies. It examines the human resource disclosure level of 204 companies by content analysis of these companies' annual reports. The study has relied on a multiple linear regression to test the association between a number of corporate attributes and the extent of human resource disclosure in companies' annual reports. The extent of human resource disclosure was measured using unweighted human resource disclosure index. The explanatory variables considered in this study were firm size, firm age, profitability, leverage, industry profile, and auditor type. The results revealed that the most influential variable for explaining firms' variation in human resource disclosure is firm size followed by firm age and profitability. Thus, it can be concluded that firm size, firm age and profitability are major predictors that may affect the variety of HRA disclosure practices on firms listed in the Vietnam Stock Exchange. However, neither industry profile nor auditor type seems to explain differences in human resource disclosure practices between Vietnamese listed firms, indicating that company's industry profile and auditor type are not a matter for the company to disclose HRA information.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.111-118
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• 2022

The purpose of this research is to evaluate the quality of non-financial information disclosure by companies listed on the Vietnamese stock exchange. In 2019, 140 annual reports from 140 companies listed on the Vietnam Stock Exchange were included in the research sample. The remaining 134 reports were eligible study after removing those that lacked essential data. Using the statistical software SPSS version 25 and Excel office software, the study has selected the data processing method and the disproportionate disclosure index method to evaluate the quality of non-financial information disclosure of companies. The findings of the study demonstrate that companies listed on the Vietnam stock exchange are particularly interested in giving non-financial information to financial statement consumers as required by law, although the level of disclosure is still inadequate. The findings also illustrate the varying levels of non-financial information disclosure by category of information, as well as substantial disparities between them (general information about the company, environmental and social information, corporate governance information, etc.). The findings of the study show that the majority of Vietnam's publicly traded enterprises are less interested in reporting environmental information.

• The Journal of Economics, Marketing and Management
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• v.4 no.4
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• pp.1-16
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• 2016

In today's knowledge-based economy, measurement and disclosure (M&D) of intellectual capital (IC) are crucial for enhancing business performance and competitiveness. In the global world, M&D of IC are useful means to keep investors well-informed and reduce information asymmetry. At present, very few leading corporations in India have disclosed IC information on a 'voluntary' basis. Traditional accounting practices, therefore, will need to assimilate innovations that seek to meaningfully represent the 'true-value' of the intangible assets of the company. This is an exploratory study of IC M&D by 8 Indian companies over 5-year period, using 'content' analysis and market-value-added (MVA) as research methodologies. The annual reports of companies were collected from their respective websites. As part of present study, various statistical techniques have been used to analyze the data. The findings show that the sample companies, on an average, reported a positive value of IC, along with wide-disparity, low-level of ICD. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. Finally, we recommend to "the international accounting bodies, to take the lead by establishing a harmonized ICD standard, and provide guidance to the big listed-companies for proper measurement and disclosure of IC, both for internal and external users."

• Journal of Korean Society of Transportation
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• v.32 no.6
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• pp.694-702
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• 2014

Since Greenhouse Gas Inventory & Research Center (GIR) of Korea was founded in 2010, the annual greenhouse gas inventory reports, one of the collections of GIR's major affairs, have been published from 2012. In the reports many items related to greenhouse gas emission quantities are included, but among them uncertainty values are replaced to basic values which IPCC guideline suggests. Even though IPCC guideline suggests the equations of each Tier level in details, the guideline recommends developing nation's own methodology on uncertainty which is closely related to statistical problems such as the estimation of a probability density function or Monte carlo methods. In the road transportation sector the emissions have been calculated by Tier 1 but the uncertainties have not been reported. This study introduce a bootstrap technique and Monte carlo method to estimates annual emission quantity and uncertainty, given activity data and emission factors such as annual traveled distances, fuel efficiencies and emission coefficients.

• Journal of Information Technology Applications and Management
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• v.22 no.3
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• pp.65-81
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• 2015

This study reports a preliminary finding of the types and numbers of graphs being presented in the annual reports of about thirty top listed companies trading publicly in the stock markets of three countries-Thailand (SET), Malaysia (BM), and Singapore (SGX)-that were chosen based on their inclusion in the ASEAN Stars Index under the ASEAN Trading Link project. A total of 6,753 graphs from nineteen sectors were extracted and examined. Banking, real estate, and telecommunications are ranked the three most condense sectors, accounting for 50.2% of the total number of graphs observed. The three most used graphs are the Conservative Bar, Donut graph and Stack Bar. Less than one percent of Infographic type graphs were used. The five most depicted graphed variables are Asset, Revenue, Net profit, Liability, and Dividend. Using rudimentary framework to detect distorted or misleading statistical graphs, the study found 60.6% of the graphs distorted across the three markets, SET, BM, and SGX. BM ranked first in percentages of graphs being distortedly presented (73%). The other two markets, SET and SGX, have about the same proportions, 53.88% and 53.03%, respectively. Likewise, the proportions of Well-designed versus Inappropriate-designed graphs of the latter two markets are a little over one time (SET = 1 : 1.17; SGX = 1 : 1.13), whereas the proportion is almost triple for the BM market (BM = 1 : 2.70). In addition, the trend of distorted graphs found is slightly increasing as the longevity of the ASEAN Stars Index increases. One possible explanation for the relatively equal proportion of inappropriate graphs found is that SET is the smallest market and SGX, though the largest, is the most regulated market. BM, on the other hand, may want to present their financial data in the most attractive manner to prospective investors, thus, regulatory constraints and governance structure are still lenient.

• Asian Pacific Journal of Cancer Prevention
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• v.15 no.15
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• pp.6327-6332
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• 2014

National cancer registration reports provide a huge potential for identifying patterns and trends of important policy, research, prevention and treatment significance. As summary reports written on an annual basis, the China Cancer Registry Annual Reports (CCRARs) fall short from fully addressing their potential. This paper attempts to explore part of the patterns and trends hidden behind published CCRARs. It extracted data for cancer incidence rates (IRs) and mortality rates (MRs) for 2004, 2006 and 2009 from relevant CCRARs and portrayed 4 kinds of indicators in line graphs. The study showed that: a) all of the line graphs of age-specific IRs and MRs characterized typical "growth curves or histogram"; b) graphs of IRs and MRs for males and urban areas had higher peaks than that for females and rural regions; c) most of the line graphs of IR/MR ratios comprised a starting peak, a secondary peak and a decreasing tail and the secondary peaks for females and urban areas were higher than those for males and rural areas; d) most of the urban versus rural IR ratios valued above one, but most the urban versus rural MR ratios, below one; e) the accumulative IRs and MRs showed a stable increasing trend from 2004 to 2009 for urban areas, but mixed for rural regions.

• The Journal of the Korea Contents Association
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• v.18 no.1
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• pp.154-163
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• 2018

Not only South Korea but also Global world show that the frequency and damages of large-scale natural disaster due to the rise of heavy rain event and typhoon or hurricane intensity are increasing. Natural disasters such as typhoon, flood, heavy rain, strong wind, wind wave, tidal wave, tide, heavy snow, drought, earthquake, yellow dust and so on, are difficult to estimate the scale of damage and spot. Also, there are many difficulties to take action because natural disasters don't appear precursor phenomena However, if scale of damage can be estimated, damages would be mitigated through the initial damage action. In the present study, therefore, wind wave damage estimation functions for the western coastal zone are developed based on annual disaster reports which were published by the Ministry of Public Safety and Security. The wind wave damage estimation functions were distinguished by regional groups and facilities and NRMSE (Normalized Root Mean Square Error) was analyzed from 1.94% to 26.07%. The damage could be mitigated if scale of damage can be estimated through developed functions and the proper response is taken.