• Title/Summary/Keyword: Business Reporting

Search Result 285, Processing Time 0.034 seconds

The Effects of Hazardous Substances Generation and Media Reports on the Production, Distribution and Consumption of Aquatic Products (식품안전 위해물질의 발생 및 언론보도가 수산물 생산, 유통 및 소비에 미치는 영향)

  • Moon, Seong-Ju;Kang, Jong-Ho
    • The Journal of Fisheries Business Administration
    • /
    • v.52 no.4
    • /
    • pp.29-43
    • /
    • 2021
  • This study investigated whether there is a correlation between the occurrence of hazardous substances such as vibrio, norovirus, radioactivity, shellfish posion, hepatitis A, etc. and media reports, and whether the occurrence of hazardous substances and media reports affect the production, distribution and consumption of aquatic products. The main research results are as follows. First, it can be seen that there is a difference in the relationship between the occurrence of hazardous substances and media reports according to hazardous substances. Second, it suggests seen that the occurrence of hazardous substances and media reports can have a negative effect on the production and the prices of aquatic products. Third, it was found that the occurrence and reporting of hazardous substances had different effects on the distribution margin of aquatic products due to the complexity and rigidity of the distribution structure. Fourth, consumers feel a threat to aquatic products safety and significantly reduce consumption when hazardous substances occur. There is a possibility that concerns about one item may lead to a decrease in consumption of domestic and imported aquatic products that are not related at all to the occurrence of hazardous substances. In conclusion, aquatic products are exposed to various hazardous substances such as vibrio, norovirus, radioactivity, shellfish posion, and hepatitis A. It was found that the occurrence of hazardous substances and its media reports could cause damage to the fishery sector.

Changes in Labor Regulations During Economic Crises: Does Deregulation Favor Health and Safety?

  • Jhang, Won-Gi
    • Journal of Preventive Medicine and Public Health
    • /
    • v.44 no.1
    • /
    • pp.14-21
    • /
    • 2011
  • Objectives: The regulatory changes in Korea during the national economic crisis 10 years ago and in the current global recession were analyzed to understand the characteristics of deregulation in labor policies. Methods: Data for this study were derived from the Korean government's official database for administrative regulations and a government document reporting deregulation. Results: A great deal of business-friendly deregulation took place during both economic crises. Occupational health and safety were the main targets of deregulation in both periods, and the regulation of employment promotion and vocational training was preserved relatively intact. The sector having to do with working conditions and the on-site welfare of workers was also deregulated greatly during the former economic crisis, but not in the current global recession. Conclusions: Among the three main areas of labor policy, occupational health and safety was most vulnerable to the deregulation in economic crisis of Korea. A probable reason for this is that the impact of deregulation on the health and safety of workers would not be immediately disclosed after the policy change.

Study on the Relationship between Ownership Structure and Environmental Information Disclosure in GRI Reports (GRI 보고서 상의 환경정보 공시수준과 소유구조와의 관계)

  • Bae, Seong Mi;Han, Tae Il;Kim, Jong Dae
    • Journal of Environmental Science International
    • /
    • v.27 no.8
    • /
    • pp.701-709
    • /
    • 2018
  • Few prior studies investigated the correlation between corporate ownership structure and environmental information disclosure. Using environmental index disclosure in GRI (Global Reporting Initiative) reports of the Korean companies, the study examines the effects of ownership structure on the magnitude of environmental information disclosure. A total of 220 firm-years during 2013-2016 period are analyzed. The empirical results of the study indicate that the institutional and foreign investors' ownership have positive correlations with environmental information disclosure, while the executives' within board of directors has a negative correlation. The ownership by largest shareholders including those with special interests shows no significant relationship with the environmental information disclosure.

A Study of jewelry Design Development of Tourism and Culture (문화관광용 주얼리 Set 디자인 개발 연구)

  • 김세환;김판채
    • Archives of design research
    • /
    • v.16 no.2
    • /
    • pp.87-98
    • /
    • 2003
  • It was developed exporting jewelry products so that export those goods by industrial-educational corporation. I concluded an agreement with Hyun-dai co. Ltd, known as a specialist of the cultural goods producing company. By differentiation of the designs for expressing cultural images of korea, we tried to make competitive goods so that it can give value-added profits to the company. And we tried to settle specialization, securing specialty, outsourcing and utilize the spearheaded instrument Jewel CAD, R/P System. Also we tried to contribute to achieve the aims that cost down, task cooperating, systematization by reporting those things to the jewelry business world.

  • PDF

A study on Preparing General Ledger with Microsoft Excel 97 (마이크로소프트 엑셀 97을 이용한 총계정원장 작성에 관한 연구)

  • 이정록;박상욱
    • Journal of the Korea Society of Computer and Information
    • /
    • v.3 no.2
    • /
    • pp.239-246
    • /
    • 1998
  • As the complexity of organizations grow, the practice of accounting necessarily becomes more and more sophisticated. As a result, accounting is becoming increasingly dependent upon computers to facilitate the interaction of measurement analysis, and reporting that is so essential in business today. Enhancements in technology-in particular, the development of computer technology-have dramatically altered the practice of accounting. This study represents a new approach in technology-based education and contains how to use Microsoft Excel 97 In preparing general ledger.

  • PDF

Financial Footnote Analysis for Financial Ratio Predictions based on Text-Mining Techniques (재무제표 주석의 텍스트 분석 통한 재무 비율 예측 향상 연구)

  • Choe, Hyoung-Gyu;Lee, Sang-Yong Tom
    • Knowledge Management Research
    • /
    • v.21 no.2
    • /
    • pp.177-196
    • /
    • 2020
  • Since the adoption of K-IFRS(Korean International Financial Reporting Standards), the amount of financial footnotes has been increased. However, due to the stereotypical phrase and the lack of conciseness, deriving the core information from footnotes is not really easy yet. To propose a solution for this problem, this study tried financial footnote analysis for financial ratio predictions based on text-mining techniques. Using the financial statements data from 2013 to 2018, we tried to predict the earning per share (EPS) of the following quarter. We found that measured prediction errors were significantly reduced when text-mined footnotes data were jointly used. We believe this result came from the fact that discretionary financial figures, which were hardly predicted with quantitative financial data, were more correlated with footnotes texts.

The Effectiveness Analysis of the Waste Recycling System of Voluntary Agreements (자발적협약 제도의 폐기물 재활용 효과 분석)

  • Jeong, Jong-Chul
    • Journal of Environmental Impact Assessment
    • /
    • v.22 no.1
    • /
    • pp.117-124
    • /
    • 2013
  • The introduction of Extended Producer Responsibility(EPR), voluntary agreements and operating were analyzed in this study. The voluntary agreement to participate in the manufacturers, recyclers and management reporting agency data and literature data to verify through research and analysis assessing the performance of the management plan for this system was analyzed. The effectiveness of Voluntary Agreement(VA) on waste analysis system of voluntary agreements with the voluntary agreement of waste reduction savings exemption amount and reductions in greenhouse gases, such as comparison and understanding of business organizations participate waste recycling effects were verified. The Voluntary Agreements as a means of future regulatory system for the ongoing operation of the waste recycling operations and systems effectiveness analysis of the problems appearing in operators and manufacturers suggest ways to improve it.

Review of International Standards Related to Human Factors for Managing Railway System Safety (철도시스템의 안전관리를 위한 인적요소 분야의 표준에 대한 연구)

  • Park, Hong-Joon;Kim, Sa-Kil;Byun, Seong-Nam
    • Proceedings of the KSR Conference
    • /
    • 2009.05a
    • /
    • pp.1347-1350
    • /
    • 2009
  • Rail human factors research has grown rapidly in both quantity and quality of output over the past few years. The continual influences of safety concerns, new technical system opportunities, reorganisation of the business, needs to increase effective, reliable and safe use of capacity, and increased society, media and government interest have now accelerated rail human factors research programmes in several countries. In this paper we review international standards and guidelines on rail human factors, covering driving, signalling and control, maintenance, reporting systems, passenger interests, management, planning and technical systems change. The purpose of this study is to define the criteria regarding human factors for managing railway system safety. Therefore, some rail human factors suggested in this study may be used as basic data for supporting the Korean railway system safety.

  • PDF

The Effectiveness of the Sanctions for Corporate Crime: Audit Review Evidence

  • Lee, Jeong-Mi
    • Journal of the Korea Society of Computer and Information
    • /
    • v.21 no.12
    • /
    • pp.189-196
    • /
    • 2016
  • In this paper, I propose monetary penalties imposed on firms sanctioned by the Financial Supervisory Service for fraudulent financial reporting in accounting and auditing enforcement release(FSS-sanctioned fraud firms) should be disclosed to the notes of financial statement of the firms. Disclosing to the notes of financial statement for FSS-sanctioned fraud firms is an effective way to inform all the related parties of the information which affects the value of the corporation. Even though monetary penalties can affect the value of the firms, however, this study suggests that monetary penalties imposed on the fraud firms have a question on the effectiveness of the sanctions. In addition, this study finds that the magnitude of the market reactions between the fraud firms imposed by monetary penalties and the fraud firms imposed by non-monetary penalties has no difference. Based on these results, the information of FSS-sanctioned fraud firms should be disclosed to the notes of financial statements to have the market react effectively.

Primary Study to Develop the Instrument of Pattern Identification for Common Cold (감모변증도구 개발에 관한 예비 연구)

  • Byun, Jun-Seop;Yang, Su-Young;Kang, Wee-Chang;Park, Yang-Chun
    • Journal of Physiology & Pathology in Korean Medicine
    • /
    • v.23 no.6
    • /
    • pp.1226-1233
    • /
    • 2009
  • Common cold occurs frequently and occupies an important position in medical treatment however obvious treatment is not suggested. There has been no agreement of pattern identification for common cold in oriental medicine. The purpose of this study is to develop a standard instrument of pattern identification for common cold which will be applied to clinical research. The items and structure of the instrument were based on review of published literature. The advisor committee on this study was organized by 9 oriental respiratory internal medicine professors of 11 oriental medical colleges nationwide. The experts attended 3 consultation meetings and discussed developing the instrument, and we also took professional advices by e-mail. The results were as follows; First, we divided the pattern identification of common cold into nine pattern: Wind-cold type, Wind-heat type, Contain summerheat type, Contain dampness type, Qi deficiency type, Blood deficiency type, Yang deficiency type, Yin deficiency type, Influenza. Second, we got the mean weights to each symptom of nine pattern identification which had been scored on a 5-point scale - ranging from 0 to 4 by the 9 experts. Third, we made out the Korean instrument of the pattern identification for common cold. It was composed self reporting questionnaire and researcher reporting questionnaire. Though this study is not proved about validity, reliability, the instrument of pattern identification for common cold is meaningful and expected to be applied to the subsequent research. And also, we hope to improve the instrument and make up for this study through various research and discussion.