• The Korean Journal of Archival Studies
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• no.48
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• pp.45-92
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• 2016

Corporations report their economical, environmental, social influences and achievements through sustainability reports. Apart from the financial reports, which are subject to legal restrictions, sustainability reports inform non financial achievements of a corporation, thus the reliability of the information is solely dependent on the corporation itself. The current sustainability reports are of types that cannot include proof or source of the index data, thus they are tended to be regarded as means of publicity. The reliability of the reports is often questioned. This research applied the concept of Evidence-Based Accountability, which will allow the confirmation of accountability through records including contents and context of the tasks. Evidence-Based Accountability means producing and accumulating witness records of actions, then managing the records as usable information and use them as accountability information. Index data from sustainability reports of domestic corporations and web based reports of Vodafone was reviewed. Measures to link task records as proof of index data was studied. To make this possible, record production and acquisition system was redesigned in order to secure required records as evidence. Linked build-up of SR system and RMS was proposed. The proposed system will allow collection and management of records as SR accountability information, and provide the data when necessary. Also, corporate infrastructure was proposed. This infrastructure will build a professional records management system in stages, through organizational system and regulations. Cooperation of staff in this infrastructure will support reliable corporate accountability.

• Asian Pacific Journal of Cancer Prevention
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• v.14 no.6
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• pp.3785-3792
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• 2013

This study aimed to discover to what extent ethical issues are considered in the reimbursement decision process based on health technology assessment (HTA) in Korea, especially for oncology medications. Public summary documents (PSDs) published by the Health Insurance Review and Assessment Service (HIRA) were analyzed for empirical and normative factors. For external comparison, PSDs presented by corresponding institutions of Australia and the United Kingdom were employed. Furthermore, the opinions of eight expert oncologists were obtained regarding the accountability of the evidence in PSDs. Among 7 oncology drugs, there were differences in the final decisions and empirical factors considered, such as selected comparators and interpretation of evidence between the PSDs from the three institutions. From an ethical viewpoint, the following matters were deficient in the HTA decision-making process for oncology drugs: clear and reasonable standards; identifying and evaluating ethical values; and public accountability for reasonableness about decisions and due process.

• Journal of Agricultural Extension & Community Development
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• v.21 no.3
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• pp.271-305
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• 2014

There is an inescapable requirement in public policy to provide evidence. For the evaluation of the EU Rural Development Policy, the European Commission has designed a Common Monitoring and Evaluation Framework(CMEF). The principal objectives of evaluations are to improve decision-making, resource allocation and accountability. In Korea, howerver, the opinion-based policy by expert is still rural development evaluation system. It does not provide the objective quantitative indicators for impact of rural development project. According to this, the budget-making body (parliament, government, etc.) have questioned the effectiveness of rural development projects, rural development projects often reduced or changed. To improve the accountability of rural development policy, it is necessary to build a reliable monitoring and evaluation system based on the evidence. First, rural development evaluation indicators should be considered the multipul goal of rural development, namely economic development, social development. Second, the purpose of the evaluation is necessary to be designed for the learning rather than reward. Third, the participation by local residents should be strengthened in evaluation process. Finally, it is necessary to establish rural development monitoring and evaluation system, such as CMEF of the EU (CMEF).

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.389-397
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• 2022

As the Jordanian government is in the process of implementing accrual-based IPSAS, this study aims to provide academics' perspectives on the effective implementation of accrual-based IPSAS in Jordan to authorities and regulators. The findings of a survey of 124 accounting professors at Jordanian institutions reveal that adopting accrual-based IPSAS will aid in presenting the realistic financial status of governmental bodies, with various advantages to adopting accrual-based IPSAS (e.g., enhance assets and liabilities management, decision-making process, transparency, expenditures management). On the other side, we discovered that change is met with reluctance because the majority of public-sector accountants are untrained and unqualified to apply the accrual-based IPSAS. Another main challenge is the cost of implementing the accrual-based IPSAS in the Jordanian public sector is very high. To address these issues, employees should be motivated by providing suitable training programs, reward systems, and top management support and commitment to a successful transition. Finally, we suggested that Jordanian governments commit to using IPSAS in the public sector to increase residents' socioeconomic advantages. Public sectors should implement IPSASs for improved management, transparency in financial reporting, accountability, and regulatory and supervisory agencies.

• Communications for Statistical Applications and Methods
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• v.17 no.5
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• pp.745-753
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• 2010

Compared to the U.S. Government Accountability Office(GAO) and the U.K. National Audit Office(NAO), the Board of Audit and Inspection of Korea(BAI) has not laid a rather solid system for effective assessment and judgment on the reliability of computer-processed data used as audit evidence in its public auditing activities. Accordingly, based on the experiences of GAO and NAO, this study suggests criteria and methods as the key elements of the methodological framework for assessing the reliability of information system data. Then, the usefulness and effectiveness of the criteria and techniques for assessing data reliability were tested and proved by applying to the analysis of allotment for mandatory disabled employment data that have been computer-processed and managed by the Korea Employment Agency for the Disabled(KEAD).

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.21-32
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• 2021

This paper aims to investigate the relationship between country-level institutional quality and public debt in the context of Pakistan. The hypotheses of this study were assessed by using the country-level institutional quality data for Pakistan throughout the years from 1996 to 2018. Data came from the World Databank, IMF and Worldwide Governance Indicators databases. For the analysis, ordinary least square, quantile regression and robust regression were employed to assess the factors influencing the public debt. The results of this study indicate that the factors of voice and accountability, regulatory quality, and control of corruption have a positive and significant relationship with public debt, while political stability, government effectiveness, and the rule of law have a negative and significant effect on public debt. Based on the findings, a weak country-level institutional quality poses a substantial market risk as it signals the existence of an unfavorable economic condition that raises public debt. It was also revealed that an improved performance of country-level institutional quality can lead to the improvement of financial market transparency, hence reduce public debt. In contrast to previous studies, the present study will be breaking ground in enhancing public insight regarding the impact of country-level institutional quality on Pakistan's public debt.

• Journal of Chest Surgery
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• v.47 no.5
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• pp.437-443
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• 2014

The JCVSD (Japan Cardiovascular Surgery Database) was organized in 2000 to improve the quality of cardiovascular surgery in Japan. Web-based data harvesting on adult cardiac surgery was started (Japan Adult Cardiovascular Surgery Database, JACVSD) in 2001, and on congenital heart surgery (Japan Congenital Cardiovascular Surgery Database, JCCVSD) in 2008. Both databases grew to become national databases by the end of 2013. This was influenced by the success of the Society for Thoracic Surgeons' National Database, which contains comparable input items. In 2011, the Japanese Board of Cardiovascular Surgery announced that the JACVSD and JCCVSD data are to be used for board certification, which improved the quality of the first paperless and web-based board certification review undertaken in 2013. These changes led to a further step. In 2011, the National Clinical Database (NCD) was organized to investigate the feasibility of clinical databases in other medical fields, especially surgery. In the NCD, the board certification system of the Japan Surgical Society, the basic association of surgery was set as the first level in the hierarchy of specialties, and nine associations and six board certification systems were set at the second level as subspecialties. The NCD grew rapidly, and now covers 95% of total surgical procedures. The participating associations will release or have released risk models, and studies that use 'big data' from these databases have been published. The national databases have contributed to evidence-based medicine, to the accountability of medical professionals, and to quality assessment and quality improvement of surgery in Japan.

• Asia Marketing Journal
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• v.15 no.3
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• pp.141-157
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• 2013

Managing customers based on customer equity (CE) has emerged as the most effective way of doing business because of its ability to foster profitable customer relationship management (CRM) through appropriate marketing activities. Most research studies provide conceptual and empirical evidence of the positive link between CE and firm performance. However, regarding this possibility, it has been suggested by some researchers that this link may not hold true for other firms with different firmographic factors, such as firm growth rate, size, and resources. As previous research emphasizes that marketing managers should implement a strategy based on their unique business environment, our study addresses this issue by extending the framework to a different industry setting to investigate the impact of CE on firm performance. We develop a model for examining the relationship between the firm's estimated CE and firm performance by each time period using a distributed lagged model. Then, we investigate the effect of CE on the firm's profitability using a regression analysis. Finally, even though CRM is in increasing demand and firms are focusing on the customer as an asset, we conclude that there is a limited condition for this positive effect of CE. When the life cycle was divided by growth rate, CE was shown to have a distinctive effect on profit. In the case of a high-growth stage, the effect of CE on profit is positive because of its potential customer base, whereas the effect is not significant in a low-growth stage. That is, when the business environment is saturated and the firms are no longer competing in the market, CRM may not be effective. In other words, a long-term performance orientation may not be as effective as previously believed. This research contributes to the previous literature, providing a counterintuitive suggestion that firm managers should be cautious about implementing a CRM strategy and should allocate resources properly in terms of their resource capabilities and ability depending on their situation.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.9 no.4
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• pp.1-10
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• 2019

This study investigates maker pedagogy as learning method with graduate students. The exemplary maker pedagogy instructional model in this study is intended to enhance student's research competence. This study examines how the teacher designs and implements maker pedagogy instructional model, and what students have experienced in conduction research project. students provide evidence that they have improved their competence to raise research questions, to make use of research methodology. Their learning experience depends on whether they are heterogeneously grouped or homogeneously grouped in terms of intellectual ability, research experience, etc. Additionally, students suggest that the teacher needs to administrate the learning process regularly, to build up an interdisciplinary network to provide students knowledge and methodologies needed for conducting research, and to create learning environment where each student is possibly enriched with individual accountability and responsibility on each own learning process. In conclusion, this study provides several suggestions for more valuable maker pedagogy instructional models in graduate class.

• The Korean Journal of Ecology
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• v.28 no.5
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• pp.305-320
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• 2005

Recently 64 species in Korea have been ranked as rare and endangered taxa by the Ministry of Environment using two categories, I and II. The original threat categories produced by the Ministry of Environment were developed to provide a standard for specifying animals and plants in danger of extinction and has been influential sources of information used in species conservation in Korea. However, the criteria by Ministry of Environment were applied to the whole taxa only by regional boundaries, especially in South Korea, rather than international context, and it also lacked an explicit framework that was necessary to ensure repeatability among taxa because of the absence of quantitative criteria to measure the likelihood of extinction. The World Conservation Union (IUCN) has developed quantitative criteria for assessing the conservation status of species. The threatened species categories, the 2000 IUCN Red List, proposed by SSC (Species Survival Commission) of IUCN have become widely recognized internationally. Details of threatened Korean plants, identified by applying the IUCN threat categories and definitions, were listed and analyzed. The number of species identified as threatened was only 34 out of 64 taxa (48.4%), while the rest of taxa were rejected from the original lists. Many of the species (51.6%, 33 taxa) excluded from the original list proposed by Ministry of Environment do not qualify as Critically Endangered, Endangered or Vulnerable because these taxa were widely distributed either in Japan or in China/far eastern Russia and there is no evidence of substantial decline in these countries. An evaluation of taxa in Korea has been carried out only based on subjective views and qualitative data, rather than quantitative scientific data, such as rates of decline, distribution range size, population size, and risk of extinction. Therefore, the national lists undermine the credibility of threatened species lists and invite misuse, which have been raised by other cases, qualitative estimate of risk, political influence, uneven taxonomic or geographical coverage. The increasing emphasis on international responsibilities means that global scale is becoming more significant. The current listings by Environment of Ministry of Korea should be challenged, and the government should seek to facilitate the resolution of disagreements. Especially the list should be flexible enough to handle uncertainty and also incorporates detailed, quantitative data. It is suggested that the highest priorities for the Red List should be given to endemic species in Korea first. After setting up the list of endemic species to Korea, quantitative data on population size and structure, distributional range, rated of decline, and habitat fragmentation should be collected as one of long term projects for the Red list categories. Transparency and accountability are the most important key factors. Also, species assessors are named and data sources referenced are required for the future objective evaluations on Korean plant taxa.