• The Journal of Asian Finance, Economics and Business
• /
• 제8권2호
• /
• pp.365-371
• /
• 2021

In the wake of several high-profile corporate accounting scandals, there has been evidence that companies are more eager to hire Chief Executive Officers (CEOs) with an accounting background. This signals that CEOs with an accounting background are recognized and trusted by the corporate world to boost the quality of financial reporting of a company. If it is so, in the context of combating the earnings management, hiring CEOs with an accounting background (being a conservative accounting practitioner), could become one of the effective internal corporate governance mechanisms (CGM) to bring down the earnings management activities. This study attempts to provide insight into the level of conservatism of the CEO with an accounting background. Following Basu (1997) and Khan and Watt (2009), the firm-year measure of conservatism (C_Score) was obtained, which later was associated with the accounting education of the CEO to determine their relationship. As expected, CEOs with accounting background exhibit a higher level of moral reasoning than their non - accounting educated counterparts. The finding of this study is useful to persuade the policymaker to consider lifting the trend of hiring a CEO with an accounting background as one of the best practices that the companies can work out to lessen earnings management activities.

• 한국표면공학회지
• /
• 제55권6호
• /
• pp.319-327
• /
• 2022

Ion exchange membranes have been developed from laboratory tools to industrial products with significant technical and trade impacts in the last 70 years. Today, ion exchange membranes are successfully applied for water and energy for different electro-membrane processes. Hydrogen could be produced by electrochemical water splitting using renewable energy, for example, solar, biomass, geothermal and wind energy. This review briefly summarizes the recent studies reporting the state-of-the-art anion-exchange membrane water electrolysis, especially focusing on the enhancement of the durability of anion-exchange membranes. Anion-exchange membrane water electrolysis could be used as inexpensive non-noble metal electrocatalysts that are capable of producing low cost of hydrogen. However, the main challenge of anion-exchange membrane water electrolysis is to increase the performance and durability. In this mini review, the limiting factors of the durability and the technology enhancing the durability will be discussed for anion exchange membrane water electrolysis.

• PNF and Movement
• /
• 제11권1호
• /
• pp.43-54
• /
• 2013

Purpose : The purpose of this research was to verify the effects of the clinical practice and the educational satisfaction through internship program on students of health-related majors. Methods : We investigated 120 students using a self-reporting method with experience of internship program. A statistical analysis was performed using SPSS 17.0 for window version. Results : It showed that educational satisfaction had scored 4.18 in curriculum, 4.16 in environment, 4.16 in schedule, 4.32 in teaching and 3.82 in evaluation, 4.21 in satisfaction for clinical practice. Conclusion : It was revealed by this survey that the educational satisfaction of internship program in school hospital had higher score in curriculum, environment, schedule, evaluation, teaching and clinical practice. To maximize the effects of internship program, a clinical internship program in school hospital is needed and further research and attention are suggested.

• 척추신경추나의학회지
• /
• 제17권2호
• /
• pp.1-15
• /
• 2022

Objectives This study aimed to assess the efficacy and safety of manual therapy in patients with failed back surgery syndrome (FBSS). Methods We searched eight electronic databases from October 2022 and only selected randomized controlled trials (RCTs) reporting outcomes for manual therapy in FBSS patients. Included studies were analyzed qualitatively. Results A total of twelve RCTs were included and three studies were meta-analyzed. Manual therapy combined with exercise demonstrated more favorable outcomes in terms of pain reduction compared to exercise therapy only (P<0.01). Some studies reported that manual therapy resulted in low efficacy, while some studies reported that specific manual techniques have a significant effect in pain relief. We, therefore, conclude that several studies have a high risk of bias. Conclusions Findings suggest that manual therapy is a safe and non-invasive, promising option for managing FBSS. However, manual therapy is not the best option in all circumstances; thus, this should be selectively applied by a well-trained practitioner. Further studies such as well-designed, risk-controlled RCTs are required to gain stronger evidence.

• 한국임상수의학회지
• /
• 제40권4호
• /
• pp.243-259
• /
• 2023

Machine learning and deep learning (ML/DL) algorithms have been successfully applied in medical practice. However, their application in veterinary medicine is relatively limited, possibly due to a lack in the quantity and quality of relevant research. Because the potential demands for ML/DL applications in veterinary clinics are significant, it is important to note the current gaps in the literature and explore the possible directions for advancement in this field. Thus, a scoping review was conducted as a situation analysis. We developed a search strategy following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines. PubMed and Embase databases were used in the initial search. The identified items were screened based on predefined inclusion and exclusion criteria. Information regarding model development, quality of validation, and model performance was extracted from the included studies. The current review found 55 studies that passed the criteria. In terms of target animals, the number of studies on industrial animals was similar to that on companion animals. Quantitative scarcity of prediction studies (n = 11, including duplications) was revealed in both industrial and non-industrial animal studies compared to diagnostic studies (n = 45, including duplications). Qualitative limitations were also identified, especially regarding validation methodologies. Considering these gaps in the literature, future studies examining the prediction and validation processes, which employ a prospective and multi-center approach, are highly recommended. Veterinary practitioners should acknowledge the current limitations in this field and adopt a receptive and critical attitude towards these new technologies to avoid their abuse.

• 산업경영시스템학회지
• /
• 제45권1호
• /
• 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.

• 시스템엔지니어링학술지
• /
• 제19권2호
• /
• pp.1-17
• /
• 2023

This study aimed to examine the characteristics of ESG activities among major domestic companies in the carbon-emitting industry compared to industries with lower emissions, as ESG has emerged as a significant agenda across various industries. Departing from the traditional focus on the "why" of ESG, which primarily centers around financial performance, this research sought to uncover the "how" of effective ESG management in domestic companies. The analysis involved studying the sustainability reports of 124 companies using the Global Reporting Initiative (GRI) indicators and comparing high-emitting and non-high-emitting industries. The findings revealed industry-specific patterns in companies' ESG activities, providing valuable insights for future ESG evaluations and assessments. Furthermore, the advancement of rating analysis methods holds implications for ESG rating agencies and financial authorities in terms of policy-making.

• International Journal of Computer Science & Network Security
• /
• 제24권1호
• /
• pp.215-225
• /
• 2024

Predictive maintenance has been considered fundamental in the industrial applications in the last few years. It contributes to improve reliability, availability, and maintainability of the systems and to avoid breakdowns. These breakdowns could potentially lead to system shutdowns and to decrease the production efficiency of the manufacturing plants. The present article aims to study how predictive maintenance could be planed into the production scheduling, through a systematic review of literature. . The review includes the research articles published in international journals indexed in the Scopus database. 165 research articles were included in the search using #predictive maintenance# AND #production scheduling#. Press articles, conference and non-English papers are not considered in this study. After careful evaluation of each study for its purpose and scope, 50 research articles are selected for this review by following the 2020 Preferred Reporting Items for Systematic Review and Meta-Analysis Protocols (PRISMA) statement. A benchmarking of predictive maintenance methods was used to understand the parameters that contributed to improve the production scheduling. The results of the comparative analysis highlight that artificial intelligence is a promising tool to anticipate breakdowns. An additional impression of this study is that each equipment has its own parameters that have to be collected, monitored and analyzed.

• Korean Journal of Radiology
• /
• 제23권6호
• /
• pp.598-614
• /
• 2022

While ultrasound (US) is considered an important tool for hepatocellular carcinoma (HCC) surveillance, it has limited sensitivity for detecting early-stage HCC. Abbreviated MRI (AMRI) has recently gained popularity owing to better sensitivity in its detection of early-stage HCC than US, while also minimizing the time and cost in comparison to complete contrast-enhanced MRI, as AMRI includes only a few essential sequences tailored for detecting HCC. Currently, three AMRI protocols exist, namely gadoxetic acid-enhanced hepatobiliary-phase AMRI, dynamic contrast-enhanced AMRI, and non-enhanced AMRI. In this study, we discussed the rationale and technical details of AMRI techniques for achieving optimal surveillance performance. The strengths, weaknesses, and current issues of each AMRI protocol were also elucidated. Moreover, we scrutinized previously performed AMRI studies regarding clinical and technical factors. Reporting and recall strategies were discussed while considering the differences in AMRI protocols. A risk-stratified approach for the target population should be taken to maximize the benefits of AMRI and the cost-effectiveness should be considered. In the era of multiple HCC surveillance tools, patients need to be fully informed about their choices for better adherence to a surveillance program.

• International Journal of Advanced Culture Technology
• /
• 제12권3호
• /
• pp.449-465
• /
• 2024

This study conducted a systematic literature review using online databases to investigate the effective feedback types that enhance the learning experiences of online students. Feedback is a critical component for learner success. With the expansion of online education, the importance of feedback has become more evident due to the reduced interaction between instructors and learners. Instructors must provide high-quality feedback that motivates learners and supports their educational goals. This involves using automated tools appropriate for the environment and effective feedback strategies to deliver personalized feedback. The literature was gathered through an extensive search process, adhering to predetermined inclusion and exclusion criteria, and included a risk assessment of selected studies, drawing from sources such as Google Scholar, Elsevier, and other Scopus-indexed journals. The review adhered to the guidelines set forth by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). Specific keywords related to the study's focus, including "Online learning," "Improving learning," "Learner performance," "Feedback type," and "Feedback," guided the database searches. The protocol for selecting systematic reviews on learning enhancement involved screening articles published from 2013 to 2021 based on their titles and abstracts according to established criteria. Analyzing and studying data on learning patterns in non-face-to-face educational environments can improve learners' needs and educational effectiveness. Selecting the right types of feedback, taking into account the learners' levels and educational objectives, is crucial for providing effective feedback. A variety of feedback types are essential for the continuous improvement of learners' learning.