• 말소리와 음성과학
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• 제7권4호
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• pp.67-76
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• 2015

The purpose of this study was to compare professional (Pro) and non-professional (Non-pro) voice users with voice disorders in self-reporting voice evaluation using Korean-Voice Handicap Index (K-VHI) and Korean-Voice Related Quality of Life (K-VRQOL). In addition, those were compared by voice quality and voice disorder type. 94 Pro and 106 Non-pro were asked to fill out the K-VHI and K-VRQOL, perceptually evaluated on GRBAS scales, and divided into three types of voice disorders (functional, organic and neurologic) by an experienced speech-language pathologist and an otolaryngologist. The results showed that the functional (F) and physical (P) scores of K-VHI in Pro group were significantly higher than those in Non-pro group. As the voice quality evaluated by G scale got worse, the scores of all aspects except emotional (E) of K-VHI and social-emotional (SE) of K-VRQOL were higher. All scores of K-VHI and K-VRQOL in neurologic voice disorders were significantly higher than those in functional and organic voice disorders. In conclusion, professional voice users are more sensitive to their functional and physical handicap resulted by their voice problems and that goes double for the patients with severe and neurologic voice disorders.

• 항공우주정책ㆍ법학회지
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• 제33권1호
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• pp.81-120
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• 2018

항공안전 증진을 위하여 운영되고 있는 항공안전 보고제도의 경우에는 그 활성화와 관련 정보의 활용을 위해서는 비처벌 및 데이터 보호의 기준이 먼저 선행되어야 한다. 항공안전 보고제도를 통한 항공안전 데이터의 수집 및 분석의 목적은 이러한 항공안전에 관한 다양한 정보의 수집 및 분석을 통하여 사고의 원인 파악과 이를 바탕으로 한 사고 재발 방지에 있기 때문이다. 현행 "항공안전법" 하에서도 항공안전을 위한 의무보고제도와 자율보고제도가 운영되고 있으며, 그 제도의 수립 취지가 사고 원인 파악 및 재발방지에 있다고 한다. 하지만, 그 보고자에 대한 비처벌이 전제되지 않는 한 현실적으로 항공안전에 관하여 보고제도의 활성화를 기대하는 것은 어려운 것이 사실이다. 이에 항공안전에 관한 정보 수집의 목적과 보고제도의 취지를 검토하여 그에 부합될 수 있도록 제도가 개선되어야 할 것이다. 이러한 보고제도의 활성화를 위해 고려되어야 할 사항 중 하나가 현행 제도상 정하고 있는 항공안전장애의 범위라 할 수 있다. 항공안전 자율보고 제도의 경우 그 보고 대상을 항공안전장애 이외의 경미한 항공안전장애로 한정하고 있다는 점에서 이는 ICAO나 미국 및 영국 등 주요 선진 국가의 제도와 차이를 나타내고 있다. 이에 항공안전장애의 범위를 국제기준과 같이 보다 넓게 인정하되, 항공안전장애의 경우 그 심각성으로 반드시 의무보고를 해야 하는 경우를 정하여 보고제도의 실효성을 담보할 수 있는 개선이 마련되어야 할 것이다. 보고제도의 목적이 사고의 원인 파악 및 재발방지에 있기 때문에 다양한 항공 안전에 관한 데이터 수집 및 분석을 바탕으로 한 안전 조치 및 정보의 공유는 항공안전 증진에 크게 기여하게 될 것이라고 본다. 이 때 가장 중요한 것은 엄격한 데이터 보호와 비처벌 원칙이며, 이에 대한 준수가 확보되어야 한다. 자율보고의 활성화는 안전문화 증진에 기본적인 요소 중 하나로 보고자에 대한 면책과 관련 정보의 보호가 담보되지 않는다면 동 제도의 성공적인 운영은 기대하기 어려우며, 오히려 관련 사실이나 데이터를 은폐하여 처벌을 회피하게 하는 기준으로 작용할 수 있기 때문이다. 안전 증진을 위한 규제는 그 엄격성과 완벽성에도 불구하고, 한계나 사각지대가 발생할 수밖에 없는 것이 현실이다. 기술의 진보와 담당자의 실수 등은 사안마다 다른 형태로 나타나게 되며, 그 결과의 피해나 손해는 실로 심각한 지경에 이를 수 있다. 따라서 본 고에서는 항공안전관리 시스템 중 사전적 예방 수단으로 논의되고 있는 의무보고제도 및 자율보고제도의 활성화 방안과 안전 데이터의 체계적 관리를 위한 개선안에 관하여 다루기로 한다. 사전적 예방제도 구축을 위한 보고제도 개선과 항공안전 데이터 수집을 위한 비처벌에 관한 제도 등의 도입은 우리 항공산업의 안전 증진을 위한 근간으로 작용할 수 있으리라고 본다.

• 사상체질의학회지
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• 제32권4호
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• pp.11-28
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• 2020

Objectives The purpose of this study was to evaluate quality of reporting of intervention studies on Sasang Constitutional diet (SCD) based on the Consolidated Standards for Reporting of Trials (CONSORT) and Transparent Reporting of Evaluations with Nonrandomized Designs (TREND) statements. Methods We searched for Randomized controlled trials (RCT) and Non randomized studies for intervention (NRSI) on SCD in 4 databases and other sources, selected them by the inclusion criteria, and then evaluated quality of reporting of them. Results 1. A total of 10 studies (1 RCT and 9 NRSI) from 1999 to 2006 were selected and evaluated. The detailed items of up to 78%, at least 40%, and median value of 59% in the CONSORT and TREND statements were not reported. 2. One RCT was reporting 4 (11%) sufficiently, and 4 (11%) insufficiently among the 37 detailed items in the CONSORT statement while it was not reporting 29 (78%) items. 3. Nine NRSI were reporting 7 (12%) items sufficiently, and 2 (3%) items insufficiently among the 58 detailed items in the TREND statement while they were not reporting 15 (26%) items. Twenty (34%) items in the TREND statement were reported in some papers but not in more than half. Conclusions The quality of reporting of intervention studies on SCD has been assessed to be generally low. Subsequent researchers are recommended to select an appropriate statement for research design, and use it as a checklist from the time of designing the study to the time of reporting.

• 유통과학연구
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• 제17권6호
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• pp.33-42
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• 2019

Purpose - We investigate whether a firm's engagement in socially responsible activity affects the quality of financial reporting within the retail industry of Korean market. Recent studies argue that more socially responsible firms tend to show a better quality of financial reporting. Research design, data, and methodology - We use a variety of proxy variables related to the use of discretionary accruals and real activity manipulation to measure the quality of financial reporting. The total of environmental, social and governance score is used to represent the degree of socially responsible activity in the retail industry. We use regression models to examine whether more socially responsible firms show a higher quality of financial reporting. The sample of publicly traded Korea retail firms is analyzed from 2011 to 2016. Results - Our analysis finds supporting evidence for limited earning management via the use of discretionary accruals. We find, however, no significant relationship between the degree of social responsibility and the quality of financial reporting within chaebol affiliates unlike non-chaebol affiliates. Conclusions - Our results weakly support a better quality of financial reporting for more socially responsible firms. The results highlight the importance of firm characteristics in deciding the effect of socially responsible activity on corporate policies.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.763-767
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• 2021

Accounting information is essential for users. Useful information helps users to make appropriate investment-related decisions. Segment reporting disclosure plays a practical role for an investor in a business. The article data was surveyed by ordinary least squares to test the effects of corporate governance on the segment reporting disclosure. The article employed time-series data with 136 observations of the top 100 non-financial Vietnamese enterprises listed on the stock exchange in the period of 2018-2019. The research used two popular theories related to stakeholder and agency to explain the effects of factors on segment reporting disclosure. The results have identified two factors that have a positive impact on segment reporting disclosure, namely, the size of the board and the ratio of foreign members to the total number of the board. Accordingly, the managers of the top 100 Vietnamese listed enterprises should increase the number of board members as well as pay attention to the number of foreign members to contribute to improving the information disclosure on the segment reporting. It is the basis to improve the quality of information to ensure completeness and transparency. It contributes to attracting foreign investment to meet the trend of international economic integration.

• 융합경영연구
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• 제5권2호
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• pp.10-32
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• 2017

The landscape of corporate reporting is changing quickly. The concepts, elements and principles that characterize the way organizations plan, manage and report their annual performances are currently being questioned, debated, and redesigned throughout the world. However, widening the scope of corporate performance and reporting is a major issue. Research needs to bridge the gap between social and financial performance by considering corporate performance in a wider perspective. At base, IR is a relatively new but powerful idea: enhancing the way organizations think, plan and report the story of their business. Organizations are using IR to communicate a clear, concise, integrated story that explains how all of their resources are creating value. This paper examines the rise of what has been widely claimed to represent a new and striking future for corporate reporting, namely the notion of "Integrated Reporting" (IR). Unfortunately, there is poor empirical research work undertaken which has focused on published integrated reports. This research study provides initial analysis of the content and structure of the corporate integrated reports published in 2013 and available on the International Integrated Reporting Council (IIRC) Emerging Examples Database. As part of this study, Integrated Reports were analyzed for company information, report information and report content. Moreover, they were also evaluated as to the extent these adhered to the integrated reporting (IR) Guiding Principles, Content Elements, and the multiple capitals model. Findings of this study indicate that "early integrated reports were mostly lengthy, fail to adhere to all the guiding principles, and covered four of the six capitals suggested." At present, no universally accepted global framework for IR exists and it is still largely a voluntary practice. We believe that IR of both financial and non-financial performance should be made mandatory, and it should become a universal practice for all the global listed companies within the next 5-10 years.

• Korean Journal of Acupuncture
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• 제34권4호
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• pp.251-264
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• 2017

Objectives : To identify the prevalence and types of spin in randomised controlled trials(RCTs) of obesity with statistically non-significant results for primary outcomes to provide adequate reporting directions. Methods : Spin is specific reporting strategy that could lead the readers to misinterpret the results of RCTs. RCTs on obesity with statistically non-significant primary outcomes published from July 2015 to June 2016 were retrieved from PubMed. All included RCTs were classified into 3 intervention categories. The identification and classification of spin in the included articles was performed by two independent researchers. Results : Among 46 RCTs with statistically non-significant primary outcomes, 32 studies were assessed as having at least one spin in title, abstract or main text. Of these, 9 articles were on complementary and alternative medicine, 7 on western medicine and 16 on dietary supplement and exercise. The frequency of spin among the types of interventions was similar. The most common type of spin was 'focusing on statistical significance within-group comparison' in results section of abstract and main text, and 'focusing only on treatment effectiveness with no consideration of statistical significance' in conclusion section of abstract and main text. Studies where random sequence generation was appropriately done was less likely to have spin. Conclusions : As a majority of obesity RCTs have spin, researchers should pay more attention to adequately interpreting and reporting statistically non-significant results.

• 유통과학연구
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• 제11권3호
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• pp.49-62
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• 2013

Purpose - The purpose of this paper is has been to identify the information disclosed by Internet website companies listed in Tehran Stock Exchange. Research design, data, methodology - The list was prepared includes 84 attributes for financial information in two parts and 36 non-financial information attributes and with 48 attributes of listed companies in Tehran Stock Exchange. Results - The results show that Internet reporting in Iran has improved compared to previous research. However, the level of financial disclosure and accounting firms with the most important research in this area is weak and these companies are more willing to disclose non-financial information to disclose their financial information. In Iran has been little research on Internet financial reporting. Conclusions - Although this study has been to the best possible information is available on the website of each company covered and fully evaluated but May have some unwanted data hidden from view has been fulfilled and is missing. The attribute relating to support of other languages, in this study, only the presence or absence of links (other languages) and information disclosed is limited to languages have not been studied other than Persian.

• 한국인터넷방송통신학회논문지
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• 제13권5호
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• pp.71-76
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• 2013

본 논문에선, 스펙트럼 센싱 과정에서 서로 협력적으로 선택되고, 보고된(reporting) 채널과 감지된 채널에서 최상의 SNR을 가진 두 사용자의 협력적 스펙트럼 센싱에 대한 2차 사용자의 선택 방법에 대한 연구를 한다. 감지결과 두 사용자는 첫 번째 사용자 신호의 동작을 검출하기 위해 결합되며, 사용자는 최상의 SNR 채널을 감지해서 기존의 선택 기법과 제안된 방식을 비교한다. 감지 채널들을 I.I.D 레일리 페이딩 채널, 보고된(reporting) 채널은 invariant, non-identical로 가정한다. 시뮬레이션을 통해 제안한 내용을 검증한다.

• 전기학회논문지
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• 제56권7호
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• pp.1309-1314
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• 2007

The assignment of cells to reporting or non-reporting cells is an NP-hard problem having an exponential complexity in the Reporting Cell Location Management (RCLM) system. Frequent location update may result in degradation of quality of service due to interference. Miss on the location of a mobile terminal will necessitate a search operation on the network when a call comes in. The number of reporting cells and which cell must be reporting cell should be determined to balance the registration (location update) and search (paging) operations to minimize the cost of RCLM system. T1is paper compares Max-Min ant system (MMAS), rank-based ant system (RAS) and hybrid method of MMAS and RAS that generally used to solve combinatorial optimization problems. Experimental results demonstrate that hybrid method of MMAS and RAS is an effective and competitive approach in fairly satisfactory results with respect to solution quality and execution time for the optimal design of location management system.