• Journal of the Korean Society for Library and Information Science
• /
• v.45 no.1
• /
• pp.233-254
• /
• 2011

According to the current legislation in Korea, some of national R&D reports cannot be disclosed or registered, when they need external security or the interested parties require them to be classified for a certain period of time. Therefore, there are some effects on the collection and circulation of information about R&D reports. Since those closed national R&D reports are the important outcomes from national R&D projects, they should be properly open, circulated and used by the public, when the reasons for closing those reports are removed. This study examines the present condition of the closure system of national R&D reports, and proposes a plan for collecting and utilizing the closed national R&D reports at the national level.

• Asian Journal of Business Environment
• /
• v.11 no.4
• /
• pp.39-45
• /
• 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
• /
• v.37 no.1
• /
• pp.114-121
• /
• 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.

• The Journal of the Korea Contents Association
• /
• v.20 no.10
• /
• pp.750-759
• /
• 2020

This study examine the relation between additional disclosure information of external audits details on consolidated financial statements, audit hours, and audit fees. The results of the analysis of listed companies that disclosed consolidated financial statements from 2014 to 2016 are as follows. First, the additional disclosures of the consolidated financial statements external audit is positively associated with the audit hours of the auditor. This result can be interpreted that the additional disclosure of the consolidated audit information is based on the incentive to provide useful information of auditor. Second, the audit fees of the auditors for additional disclosures in the consolidated financial statements were not significantly related. This suggests that, the additional disclosure of the consolidated audit practice is not based on the auditor's perception of the audit risk. This study provides that information on the external audit details of audit reports and consolidated audit reports is distinguished and disclosed, providing useful information to researchers. In addition, this study suggests policy implications by demonstrating that disclosure of the details of the external audit of the consolidated financial statements is based on the auditors' incentive to provide useful information.

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.45 no.1
• /
• pp.53-70
• /
• 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.

• The Journal of Economics, Marketing and Management
• /
• v.4 no.4
• /
• pp.1-16
• /
• 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 Intelligence and Information Systems
• /
• v.29 no.3
• /
• pp.287-316
• /
• 2023

As global energy crisis and the COVID-19 pandemic have emerged as social issues, there is a growing demand for companies to move away from profit-centric business models and embrace sustainable management that balances environmental, social, and governance (ESG) factors. ESG activities of companies vary across industries, and industry-specific weights are applied in ESG evaluations. Therefore, it is important to develop strategic management approaches that reflect the characteristics of each industry and the importance of each ESG factor. Additionally, with the stance of strengthened focus on ESG disclosures, specific guidelines are needed to identify and report on sustainable management activities of domestic companies. To understand corporate sustainability strategies, analyzing ESG reports and news articles by industry can help identify strategic characteristics in specific industries. However, each company has its own unique strategies and report structures, making it difficult to grasp detailed trends or action items. In our study, we analyzed ESG reports (2019-2021) and news articles (2019-2022) of six companies in the 'Finance,' 'Manufacturing,' and 'IT' sectors to examine the sustainability strategies of leading domestic ESG companies. Text mining techniques such as keyword frequency analysis and topic modeling were applied to identify industry-specific, ESG element-specific management strategies and issues. The analysis revealed that in the 'Finance' sector, customer-centric management strategies and efforts to promote an inclusive culture within and outside the company were prominent. Strategies addressing climate change, such as carbon neutrality and expanding green finance, were also emphasized. In the 'Manufacturing' sector, the focus was on creating sustainable communities through occupational health and safety issues, sustainable supply chain management, low-carbon technology development, and eco-friendly investments to achieve carbon neutrality. In the 'IT' sector, there was a tendency to focus on technological innovation and digital responsibility to enhance social value through technology. Furthermore, the key issues identified in the ESG factors were as follows: under the 'Environmental' element, issues such as greenhouse gas and carbon emission management, industry-specific eco-friendly activities, and green partnerships were identified. Under the 'Social' element, key issues included social contribution activities through stakeholder engagement, supporting the growth and coexistence of members and partner companies, and enhancing customer value through stable service provision. Under the 'Governance' element, key issues were identified as strengthening board independence through the appointment of outside directors, risk management and communication for sustainable growth, and establishing transparent governance structures. The exploration of the relationship between ESG disclosures in reports and ESG issues in news articles revealed that the sustainability strategies disclosed in reports were aligned with the issues related to ESG disclosed in news articles. However, there was a tendency to strengthen ESG activities for prevention and improvement after negative media coverage that could have a negative impact on corporate image. Additionally, environmental issues were mentioned more frequently in news articles compared to ESG reports, with environmental-related keywords being emphasized in the 'Finance' sector in the reports. Thus, ESG reports and news articles shared some similarities in content due to the sharing of information sources. However, the impact of media coverage influenced the emphasis on specific sustainability strategies, and the extent of mentioning environmental issues varied across documents. Based on our study, the following contributions were derived. From a practical perspective, companies need to consider their characteristics and establish sustainability strategies that align with their capabilities and situations. From an academic perspective, unlike previous studies on ESG strategies, we present a subdivided methodology through analysis considering the industry-specific characteristics of companies.

• Journal of Information Technology Services
• /
• v.12 no.4
• /
• pp.91-108
• /
• 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.

• Journal of the Korean earth science society
• /
• v.24 no.2
• /
• pp.74-81
• /
• 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
• /
• v.23 no.3
• /
• pp.514-521
• /
• 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.