• 한국문헌정보학회지
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• 제45권1호
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• pp.233-254
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• 2011

우리나라의 현행 법령은 국가R&D보고서 정보 가운데 대외적 보안이 필요한 경우 또는 이해관계자의 요구에 따라 일정기간 비공개가 필요한 경우에는 해당 연구보고서의 공개 및 등록 등을 하지 않을 수 있도록 규정하여 연구보고서 정보의 수집 및 유통에 일정부분 영향을 미치고 있다. 비공개 국가R&D보고서도 국가R&D사업의 중요한 성과물의 하나이므로, 비록 일정한 사유에 따라 비공개되더라도 그 비공개 사유가 해소되는 등 비공개의 필요성이 없어진 경우에는 관련 정보의 유통체계를 구축하는 것이 필요하다. 특히, 현재 많은 국가R&D보고서가 비공개 대상으로 분류되고 있는 실정에서는 이와 같은 제도정비가 더욱 필요한 실정이다. 본 논문에서는 국가R&D보고서 비공개 제도에 관한 운영 현황을 살펴보고, 비공개 국가R&D보고서의 국가적 수집 및 이용 활성화를 위한 제도정비 방안을 제시하고자 한다.

• Asian Journal of Business Environment
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• 제11권4호
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• pp.39-45
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• 2021

Purpose: This study is designed to investigate the extent and nature of climate change disclosure of listed pharmaceutical companies of Bangladesh. Research design, data and methodology: In order to perform this research, a content analysis methodology is used. A climate change disclosure index is constructed to examine 12 different climate change disclosure issues. Information is collected from the annual reports of 29 pharmaceutical companies listed on the Dhaka Stock Exchange for the year 2019. Results: This study finds that only 48.28% of the sample companies provided disclosure on at least one issue regarding climate change. 'Energy savings' is the mostly disclosed issue whereas 'Pollution control expenditure', 'Biodiversity conservation initiatives' are the least disclosed issues. Research implication: This study concludes 64.29% of the companies examined, use less than five sentences for climate change disclosure, which depicts unsatisfactory disclosure practices regarding climate change issues. Study findings would be helpful for different industries of Bangladesh to implement efficient climate change reporting Practice. Future studies can be conducted on other industries to obtain more comprehensive result.

• BMB Reports
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• 제37권1호
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• pp.114-121
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• 2004

Ion channels of the transient receptor potential (TRP) superfamily are non-selective cationic channels with six transmembrane domains. The TRP channel made its first debut as a light-gated $Ca^{2+}$ channel in Drosophila. Recently, research on animal sensation in Drosophila disclosed other members of the TRP family that are required for touch sensation and hearing as well as the sensation of painful stimuli.

• 한국콘텐츠학회논문지
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• 제20권10호
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• pp.750-759
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• 2020

본 연구는 연결재무제표 외부감사실시내용 추가공시정보와 감사인의 감사시간, 감사보수 간 관계를 분석한다. 2014년부터 2016년까지 연결재무제표를 공시한 상장기업을 대상으로 한 분석 결과는 다음과 같다. 첫째, 연결재무제표 외부감사실시내용 추가공시정보에 대한 감사인의 감사시간은 유의한 양(+)의 관련성을 나타냈다. 이는 연결감사내용의 추가공시가 유용한 정보제공 유인에 기반한 것으로 해석할 수 있다. 둘째, 추가공시정보와 감사보수는 유의한 관련성을 보이지 않았다. 이는 감사보수에 책정하는 감사위험의 측면에서, 연결감사실시내용에 대한 추가공시가 감사인의 연결감사위험에 대한 인식에 기반한 행태가 아님을 시사한다. 본 연구는 선행연구에서 고려되지 않았던 감사보고서와 연결감사보고서의 외부감사실시내용 정보가 구별되어 공시되고 있음을 제시하여 학계에 유용한 정보를 제공한다. 또한, 이에 대한 공시가 감사인의 유용한 정보제공유인에 기반함을 실증함으로써 정책적 시사점을 제시한다.

• 산업경영시스템학회지
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• 제45권1호
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• pp.53-70
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• 2022

Recently, due to the change to SASB(Sustainability Accounting Standards Board) and GRI(Global Reporting Initiative) Standards 2021, the paradigm for non-financial information disclosure is changing significantly, with the number of ESG topics and indicators that must be disclosed by industry from an autonomous material topic selection method. This study revealed that the number of compulsory topics in the oil and gas industry by GRI standards 2021 is up to 2.4 times higher than the average number of material topics disclosed when domestic companies publish sustainability reports using GRI Standards 2020. In the oil and gas industry, I analyzed the similarities and differences between the GRI standards 2021 and the ESG topics covered by SASB by environmental, social, economic, and governance areas. In addition, the materiality test process, which is different in GRI standards 2021, is introduced, and the issues included in the following 10 representative ESG-related initiatives are summarized into 62 and suggested improvement plans for materiality test used in the topic pool.

• 융합경영연구
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• 제4권4호
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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."

• 지능정보연구
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• 제29권3호
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• pp.287-316
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• 2023

최근 전 세계적으로 기업의 환경(Environmental)·사회(Social)·지배구조(Governance)의 비재무적 요소를 고려한 지속가능경영이 필수적으로 요구되면서, 각 기업들은 이에 대응할 수 있는 전략적 방향 수립이 중요해지고 있다. 특히 기업이 속한 산업별로 상이한 ESG 이슈에 대한 이해를 바탕으로 산업과 개별 기업의 특성을 반영한 전략을 개발하고 추진할 수 있어야 할 것이다. 이에 본 연구에서는 금융, 제조, IT 분야별로 나누어 주요 국내 기업들의 ESG 보고서와 관련 뉴스 기사를 이용하여 산업별 ESG 동향과 활동을 비교 분석하였다. 키워드 빈도분석과 토픽 모델링을 활용한 분석 결과, 국내 ESG 선도 기업들의 지속가능경영 활동에서의 산업별 차이를 도출 할 수 있다. 금융 분야에서는 '고객 중심 경영'과 '기후 변화 대응', 제조 분야에서는 '지속가능한 공급망 관리'와 '탄소중립', IT 분야에서는 '기술혁신'과 '디지털 책임'이 강조되었다. ESG 요소별 우선 순위가 높은 활동의 예를 들면, 환경 측면에서는 '에너지 절감과 친환경 활동', 사회 측면에서는 '사회공헌과 상생', 지배구조 측면에서는 '이사회 독립성 강화와 리스크 관리' 등으로 나타났다. 더 나아가 산업별 각 ESG 요소의 핵심 이슈 뿐 아니라 ESG 보고서와 뉴스 기사의 내용 유사성 및 차별점도 확인하였다. 연구의 결과는 산업별 동향을 고려한 ESG 경영 전략 및 정책의 방향성을 제시하고 있으며 이는 산업별 ESG 평가체계 수립에도 도움이 될 것으로 기대한다.

• 한국IT서비스학회지
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• 제12권4호
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• pp.91-108
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• 2013

In this study, we empirically examine cross-sectional determinants of IT personnel size of Korean listed companies from year 2004 to year 2009. Also, cross-sectional determinants of IT personnel size involved in managing internal control over financial reporting (hereafter, "ICFR") were examined. IT personnel or IT workers are recognized as critical intangible resources comprising firm's IT capability. Although IT personnel are regarded as important resources, there are not much information about factors explaining the size of firms' IT personnel. Fortunately, the Korean governmant regulates that every listed companies should dislclose the number of IT workers and ICFR-related IT personnel in their annual reports. This study utilizes the mandatorily disclosed IT personnel data to analyze cross-sectional determinants of korean listed companies' IT personnel size. Empirical results show that profitability, uncertainty, leverage, industry types are statistically significant factors associated with the size of IT personnel.

• 한국지구과학회지
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• 제24권2호
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• pp.74-81
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• 2003

The Iowa Chautauqua Program has provided effective staff development for over 2,700 K-12 science teachers during the past two decades. This is a review of the features of the program, its instructional staff, and a description of the outcomes as disclosed from evaluative studies conducted by staff, teacher participants, doctoral students, and outside evaluators. Examples of outcomes are included as revealed from the qualitative studies reported in newsletters, published papers, dissertations, annual staff reports, and evidences of success reported to accrediting groups. The Chautauqua stresses student-centeredness, constructivist learning, and the visions of reform featured in the National Science Education Standards.

• Journal of Chest Surgery
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• 제23권3호
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• pp.514-521
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• 1990

Patient with aortic valvular disease have increased left ventricular work and greater myocardial oxygen demand, which may aggravate the effect of concomitant coronary artery disease. Thus in patient who repair aortic valve replacement, concomitant aortocoronary bypass surgery is often performed when angiographically significant coronary artery disease is present. This approach is supported by reports that revascularization does not increase operative risk when associated coronary artery disease is present and significantly reduce the occurrence of late sudden death. Recently we have experienced one case of aortic valve replacement concomitant with aorta-coronary bypass surgery. The patient was 56 year-old male and admitted with complaint of anterior chest pain especially during his exercise. He was diagnosed as aortic valve stenosis and regurgitation [GIII] with proximal right main coronary artery occlusion We performed aortic valve replacement with aorta coronary bypass surgery by use of saphenous vein. Post operative course was uneventful and chest pain was relieved. Post operative coronary angiogram disclosed good patency of grafted vessel.