• Title/Summary/Keyword: Management Disclosure and Analysis

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Medical Students' Perceptions and Intentions Regarding Patient Safety (의과대학 학생들의 환자안전에 대한 인식)

  • Lee, Hoo-Yeon;Lee, Sang-Gyu
    • Quality Improvement in Health Care
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    • v.24 no.1
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    • pp.23-29
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    • 2018
  • Background: The purpose of this study was to examine undergraduate medical students' perceptions and intentions regarding patient safety during clinical clerkships. Methods: Cross-sectional and self-administered questionnaire survey was conducted on 34 students from one medical school using a modified version of the Medical Student Safety Attitudes and Professionalism Survey (MSSAPS). We assessed $4^{rd}-year$ medical students' perceptions of the cultures ('safety', 'teamwork', and 'error disclosure'), 'behavioural intentions' concerning patient safety issues and 'overall patient safety'. The overall response rate was 66.4%. Results: Among safety domains, "teamwork culture" was rated highest. "Error disclosure culture" received the lowest ratings. Regarding the error disclosure domain, only 10% of respondents reported that they have received education or training on how to disclose medical error to patients. Independent of survey domains, when students were asked "Overall, do you think your hospital is safe based on your clinical rotation?", 61.8% reported that the hospital was safe. Conclusions: Assessing students' perceptions of safety culture can provide clerkship directors and educators with information that enhances the educational environment and promotes patient safety. Discussions of medical errors, patient safety, and how best to incorporate an analysis of these issues into the existing curriculum are needed.

Analysis of Sustainability Report Content Using GRI: Public and Private Enterprise Perspective (GRI를 이용한 지속가능보고서 구성 분석: 공,사 기업 관점으로)

  • Yun, Ji Hye;Lee, Jong Hwa
    • Knowledge Management Research
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    • v.23 no.3
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    • pp.153-171
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    • 2022
  • With the global ESG management craze, domestic and foreign companies voluntarily declare sustainable management and actively respond by establishing strategies. The Financial Services Commission mandates the disclosure of sustainability reports representing ESG management sequentially and will expand to SMEs in the future. Information disclosure of sustainability reports is mainly done through international standards such as GRI, SASB, and TCFD, and many domestic companies use GRI Standards guidelines. This study examines the composition system of sustainability reports and compares public and private companies with GRI Standards to analyze sustainable management by type. This study revealed that public enterprises focused on social and labor, while private enterprises focused on the economy and environment through TF-IDF modeling. In addition, the electronic and information communication industries focused on product responsibility. Unlike previous studies that quantified and analyzed sustainability management according to grade, the current study analyzed sustainability reports, which are unstructured data. Therefore, the results of this study are expected to provide valuable theoretical and practical implications for researchers and supervisors interested in ESG management.

Black box-assisted fine-grained hierarchical access control scheme for epidemiological survey data

  • Xueyan Liu;Ruirui Sun;Linpeng Li;Wenjing Li;Tao Liu
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.17 no.9
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    • pp.2550-2572
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    • 2023
  • Epidemiological survey is an important means for the prevention and control of infectious diseases. Due to the particularity of the epidemic survey, 1) epidemiological survey in epidemic prevention and control has a wide range of people involved, a large number of data collected, strong requirements for information disclosure and high timeliness of data processing; 2) the epidemiological survey data need to be disclosed at different institutions and the use of data has different permission requirements. As a result, it easily causes personal privacy disclosure. Therefore, traditional access control technologies are unsuitable for the privacy protection of epidemiological survey data. In view of these situations, we propose a black box-assisted fine-grained hierarchical access control scheme for epidemiological survey data. Firstly, a black box-assisted multi-attribute authority management mechanism without a trusted center is established to avoid authority deception. Meanwhile, the establishment of a master key-free system not only reduces the storage load but also prevents the risk of master key disclosure. Secondly, a sensitivity classification method is proposed according to the confidentiality degree of the institution to which the data belong and the importance of the data properties to set fine-grained access permission. Thirdly, a hierarchical authorization algorithm combined with data sensitivity and hierarchical attribute-based encryption (ABE) technology is proposed to achieve hierarchical access control of epidemiological survey data. Efficiency analysis and experiments show that the scheme meets the security requirements of privacy protection and key management in epidemiological survey.

[Retracted]Sustainability Reporting and Corporate Reputation in Malaysia

  • Elinda, ESA;Nor Raihan, MOHAMAD;Wan Zuriati, WAN ZAKARIA;Norazlina, ILIAS
    • The Journal of Asian Finance, Economics and Business
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    • v.10 no.2
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    • pp.343-353
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    • 2023
  • Corporate reputation is a widely debated topic among academics and a crucial issue in the business world. However, previous research in this area has been scattered and fragmented, leaving room for further study, particularly in terms of reputation measurement methods. Factors such as sustainability reporting, governance attributes, and company characteristics have been linked to improved company reputation. However, there is limited research on the effects of these variables on the new methods of measuring reputation, especially in developing countries like Malaysia. Therefore, the current study developed a new measurement for reputation and aimed to examine the relationship between these variables and the new proxy of reputation. The current study collected secondary data from the company's annual report for two years period of study (i.e., 2018 and 2019) and employed content analysis. A period of two years was chosen and deemed ample to provide insightful findings of the effect of the variables associated with reputation disclosure. The results indicate that sustainability reporting, outside directors, company size, leverage, and profitability significantly impact corporate reputation. This finding suggests that Malaysian PLCs and other firms in developing countries must recognize sustainability reporting as part of their reputation management strategy that influences the company's reputation.

Development of ESG Policies in Korea and Corporate Response Strategies: A Comparative Analysis with Major Countries (한국의 ESG 정책 발전과 기업 대응 전략: 주요국 사례와의 비교 분석)

  • Ju-Yong Lee
    • The Journal of the Convergence on Culture Technology
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    • v.10 no.5
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    • pp.235-242
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    • 2024
  • This study analyzes the development process of Environmental, Social, and Governance (ESG) policies in Korea and corporate response strategies, comparing them with cases from major countries. The results show that while Korea has established a basic framework for ESG policies through the K-ESG guidelines and plans for mandatory ESG disclosure, these policies lack the specificity and enforceability seen in major countries. In terms of corporate response, large companies are actively formulating ESG strategies, but strengthening ESG capabilities of small and medium-sized enterprises (SMEs) remains an urgent task. Industry-specific ESG strategies reflect the characteristics of each sector, such as carbon neutrality in manufacturing, expansion of responsible investment in finance, and enhanced data security in IT. This study suggests improving Korean ESG policies by enhancing the alignment of ESG disclosure standards with international norms, strengthening tailored support for SMEs, and developing industry-specific policies. For effective corporate ESG response, the study proposes strategic integration of ESG, enhanced communication with stakeholders, and improved ESG data management capabilities.

Information Effect of New Office Investments and Determinant of Firm Value (사옥신축의 정보효과와 기업가치 결정요인에 대한 연구)

  • Lee, Jin-Hwon;Lee, Po-Sang
    • Asia-Pacific Journal of Business
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    • v.11 no.3
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    • pp.95-106
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    • 2020
  • Purpose - This study examines the information effect of the disclosure of new office investments on the Korean stock market and investigates determinant of performance of sample firms. Design/methodology/approach - The sample consists of companies listed on the Korean Exchange that announced investments in new office construction for eleven-years from January 2007 to December 2017. It analyzes excess return using event study methodology and studies the determinants of abnormal return with multiple regression analysis. Findings - We find that abnormal returns of the short and long window are positive on average and statistically significant. In particular, CAR of high growth subsample is a larger positive return than that of the low one both short and long window. Difference in abnormal returns by investment size is observed only in short time window. But there is not observed difference by cash holding level. Research implications or Originality - This finding is able to be added to the evidence of the theory of corporate value maximization academically. Moreover, it shows the possibility that building a new office can have a positive effect on corporate value. It is expected to help investors make decisions because it can provide useful information to market participants in practice.

Focusing on the effect of shareholder voting rights (Say on pay) on CEO compensation (경영진 보수에 대한 주주 투표권(Say on pay)의 효과를 중심으로)

  • Cha, Jeong-Hwa;Lee, Eun-Ju
    • Journal of Digital Convergence
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    • v.20 no.1
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    • pp.119-127
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    • 2022
  • In order to analyze the effect of strengthening the disclosure of remuneration for high-paid workers among the measures to improve the governance structure of financial companies by the Financial Services Commission in 2018, this study demonstrated the compensation system, management performance, and improvement of governance for Korean financial companies from 2015 to 2020. Analysis was performed. As a result of the empirical analysis, it was found that financial companies after 2018 decreased the employee compensation disparity and the majority shareholding ratio, while the stock performance and foreign ownership ratio increased. This study has the greatest contribution in that it is the first domestic study to verify the effect of applying the so-called Say on Pay, which discloses management's remuneration and allows shareholders to check its appropriateness through voting.

Study of the Decision Factors of Franchise Member Agreement - Based on the Written Disclosure of Information - (프랜차이즈 계약 결정요인에 관한 연구 - 정보공개서를 바탕으로 -)

  • Woo, Dae-Il;Lee, Chang-Ju;Yu, Jong-Pil
    • The Korean Journal of Franchise Management
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    • v.5 no.1
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    • pp.143-160
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    • 2014
  • This study focuses that the business starters can refer to this study, select better franchise headquarter and make the franchise member agreement. The most concerned part for the people who want to open franchise shop is what brand is reliable and safe to them. I have analyzed disclosure report that contains overall information of franchise headquarters and researched 300 franchise shops as sample. I drew the conclusion of the decision factors of franchise member agreement, overlooked demographical status by frequency analysis with SPSS 18.0 and performed disperse analysis to examine the decision factors of franchise member agreement and the difference between sex, service type, shop size and income level. In conclusion, the most concerned factor for the franchise agreement is sales management. Sex, shop size and income level are not meaningful factors, but the cost and training management factors are considered differently based on the service type. I hope 1) this study can be utilized for the franchise business starters judge and refer information level provided by the headquarters and make a successful franchise shop business. 2) this study can make solid relationship between franchise members and present a long term vision to them. Finally, this study can be a foundation to promote franchise field through making and supplementing the law of promoting proficient and good franchise headquarters and fairness of franchise transaction and franchise encouragement.

Sustainability Practices as Determinants of Financial Performance: A Case of Malaysian Corporations

  • Amacha, Ezeoha Bright;Dastane, Omkar
    • The Journal of Asian Finance, Economics and Business
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    • v.4 no.2
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    • pp.55-68
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    • 2017
  • This research is carried out to investigate the relationship between sustainability practices and performance in a financial sense for Malaysian Oil and Gas sector. Objectives include to study the state of sustainability disclosure among Malaysian oil and gas companies, to understand if companies that practiced sustainability had better performances to their financial bottom-line and to conduct a data analysis to understand the relationship between Environmental, social and governance performance [represented by the acronym ACSI] and financial performance. Sustainability performance is measured using ACSI checklist, which is an adaptation of the GRI 3.0 by Global reporting initiative while financial performance was measured on financial and profitability parameters namely EBITDA, EPS and PE ratio. Secondary data sources are used which were then converted into a rating scale to develop quantitative data. SPSS 21 is used for the analysis. The result shows that the majority of oil and gas companies in Malaysia had poor performance in terms of sustainability disclosure. On all three chosen profitability parameters, the companies that practiced sustainability were found to perform better than their counterparts that did not. Strong and significant relationship exists between sustainability practices and better financial performance.

A Study on the Effect of Information Security Compliance and Crisis Management on Information Security Trust (정보보안 컴플라이언스와 위기대응이 정보보안 신뢰에 미치는 영향에 관한 연구)

  • Yoon, Il-han;Kwon, Sun-dong
    • Information Systems Review
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    • v.17 no.1
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    • pp.141-169
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    • 2015
  • Electronic financial accidents are constantly happening and these accidents are taking place by a combination of several causes such as technique, human, and structure. Among electronic financial accidents, personal information disclosure is most frequently happening and becomes big problems, because secondary damage like voice phishing causes great loss to society. This research model is that financial information security compliance affects the crisis response of financial institutions and financial authorities and these crisis responses affect financial information security trust. Research target is people who experienced the disclosure of their own financial information. For empirical verification, survey questionnaires were distributed and total 103 questionnaires were collected and analyzed. As results of data analysis, all hypotheses were accepted. First, financial information security compliance influenced the crisis response of financial institutions and authorities. Second, the crisis response of financial institutions and authorities affect financial information security trust. Third, at the moderating effect analysis, the importance of personal financial information moderated the effect of the crisis response of financial institutions on financial information security trust. And the disclosure level of personal financial information moderated the effect of the crisis response of financial authorities on financial information security trust.