• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.39-52
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• 2022

This study examines whether accounting conservatism can support real earnings management by reducing accrual earnings management techniques. The net impact of conservative reporting on earnings management is also analyzed. It is assumed that moderating the role of conservative financial reporting during uncertainty can mitigate earnings management practices. For our analysis, 5354 firm-year observations for the period 2007-2020 of nonfinancial companies listed on the Pakistan Stock Exchange are applied. To measure conservatism in the non-financial sector of Pakistan, Khan and Watts' (2009) model is used to provide evidence that conservatism is a way to restrict earnings management during uncertainty. "Prospector" and "Defender" Business strategy is applied for measuring firm-level uncertainty. To measure accrual earnings management Modified Jones (1995) model and Dechow and Dichev (2002) approach and Kasznik (1999) model are applied, and for real earnings management Roychowdhury model is applied which follows three approaches to measure real earnings management i.e. cash flow manipulation, Overproduction, and discretionary expenses. The estimations support our hypothesis by providing statistically significant proof that conservative financial reporting in a developing economy like Pakistan may be used to overcome the net impact of earnings management during uncertainty. Our results provide critical and practical implications for investors, researchers, and standard setters.

• 여성건강간호학회지
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• 제20권4호
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• pp.287-296
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• 2014

Purpose: The purpose of this study was to analyze the quality of reports on observational studies published in the Korean Journal of Women Health Nursing (KJWHN). Methods: Forty-six studies using cross-sectional designs published in KJWHN from January 2011 to June 2013 were selected for analysis. Selected articles were reviewed and evaluated by three reviewers using the 22 items of the Strengthening the Reporting of Observational studies in Epidemiology (STROBE) statement. As some of 22 items had more than one check point, further broken down, 34 checklist items were used for analysis. Results: Overall, the reviewed studies provided sufficient descriptions for many STROBE items. Seven of the 34 items were found to be not applicable, and 15 of the remaining 27 items (55.5%) were evaluated as 'sufficient' in reporting. Only one study included a flow diagram illustrating participation and this lack of flow diagram was the weakest area of reporting in this review. Conclusion: Clearer reporting of cross-sectional studies can be attained by attention to vulnerable areas of reporting, such as including a flow diagram of participants, descriptions of sources of bias and reason for non-participation, and describing limitations of the study. Issues regarding the application of STROBE statement items should be actively discussed in order to aid future revision and clarification of items included in STROBE statement.

• 대한인간공학회지
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• 제35권3호
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• pp.165-173
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• 2016

Objective: The objective of this research is to inquire about safety information from the standpoint of its usefulness to suggest the significance of the Reactive Safety Action Program, which serves to promote aviation safety culture. Background: Safety information plays an important role in operating safety programs. Each organization learns lessons from safety information collected from aviation accidents and incidents. When an accident occurs, it is only through safety investigation and a close inquiry on the cause that we can come up with an appropriate countermeasure which would contribute to preventing the recurrence of the same or similar accident. However, the usefulness of safety information produced from unsatisfactory safety investigation is insufficient. Method: This research analyzed the characteristics of aviation accidents, the differences between safety investigations and legal accident investigations in systematic and operative perspectives, and safety culture as a measure to activate reporting systems (compulsory/voluntary). Results: This research defined the investigation scope and processes of safety investigations and legal accident investigations. It also suggested factors such as just culture based on trust, non-punitiveness, confidentiality, the participation of the entire staff through the use of inclusive reporting base, ensuring the independence of the operating organization as a way to promote safety through reporting systems. Conclusion: The organization's effort is the important aspect in obtaining exact and accurate safety information from accidents/incidents. The separate running of SIB (Safety Investigation Board) and AIB (Accident Investigation Board), the systematization of safety information reporting system, and prescribing (legislating) the composition of related organizations are some representative programs. Application: This research inquired experiences that contributed in promoting aviation safety culture in a reactive perspective, and will serve a role in spreading safety culture by enabling the use of application experiences of the aviation field in other domains.

• Korean Journal of Radiology
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• 제23권3호
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• pp.355-369
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• 2022

Objective: To evaluate the completeness of the reporting of systematic reviews and meta-analyses published in a general radiology journal using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. Materials and Methods: Twenty-four articles (systematic review and meta-analysis, n = 18; systematic review only, n = 6) published between August 2009 and September 2021 in the Korean Journal of Radiology were analyzed. Completeness of the reporting of main texts and abstracts were evaluated using the PRISMA 2020 statement. For each item in the statement, the proportion of studies that met the guidelines' recommendation was calculated and items that were satisfied by fewer than 80% of the studies were identified. The review process was conducted by two independent reviewers. Results: Of the 42 items (including sub-items) in the PRISMA 2020 statement for main text, 24 were satisfied by fewer than 80% of the included articles. The 24 items were grouped into eight domains: 1) assessment of the eligibility of potential articles, 2) assessment of the risk of bias, 3) synthesis of results, 4) additional analysis of study heterogeneity, 5) assessment of non-reporting bias, 6) assessment of the certainty of evidence, 7) provision of limitations of the study, and 8) additional information, such as protocol registration. Of the 12 items in the abstract checklists, eight were incorporated in fewer than 80% of the included publications. Conclusion: Several items included in the PRISMA 2020 checklist were overlooked in systematic review and meta-analysis articles published in the Korean Journal of Radiology. Based on these results, we suggest a double-check list for improving the quality of systematic reviews and meta-analyses. Authors and reviewers should familiarize themselves with the PRISMA 2020 statement and check whether the recommended items are fully satisfied prior to publication.

• 한국융합학회논문지
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• 제10권1호
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• pp.227-238
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• 2019

본 연구는 감사품질이 비영리법인인 자선단체의 기부금에 미치는 영향을 분석하고 있다. 실증분석 결과에 의하면 재무정보의 강제공시와 높은 수준의 감사품질은 자선단체의 기부금과 양(+)의 관계를 가지는 것으로 나타났으며, 또한, 대형 4개 회계감사법인이 감사업무를 맡은 자선단체는 그렇지 않은 자선단체에 비해 더 많은 기부금을 받을 가능성이 높은 것으로 나타났다. 이와 같은 양(+)의 관계는 규모가 작은 자선단체에서 더욱 유의한 것으로 나타났다. 본 연구에서의 분석결과는 재무정보의 공시 및 수준 높은 외부감사를 통한 자선단체 재무보고의 투명성 제고가 기부금 증가에 매우 중요한 역할을 하고 있음을 시사하고 있음을 알 수 있다.

• Journal of the Korean Association of Oral and Maxillofacial Surgeons
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• 제45권2호
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• pp.68-75
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• 2019

Chronic recurrent multifocal osteomyelitis (CRMO) is one of the most severe form of chronic non-bacterial osteomyelitis (CNO), which could result in bone and related tissue damage. This autoinflammatory bone disorder (ABD) is very difficult for its clinical diagnosis because of no diagnostic criteria or biomarkers. CRMO in the jaw must be suspected in the differential diagnosis of chronic and recurrent bone pain in the jaw, and a bone biopsy should be considered in chronic and relapsing bone pain with swelling that is unresponsive to treatment. The early diagnosis of CRMO in the jaw will prevent unnecessary and prolonged antibiotic usage or unnecessary surgical intervention. The updated researches for the identification of genetic and molecular alterations in CNO/CRMO should be studied more for its correct pathophysiological causes and proper treatment guidelines. Although our trial consisted of reporting items from Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA), there are very few articles of randomized controlled trials. This article was summarized based on the author's diverse clinical experiences. This paper reviews the clinical presentation of CNO/CRMO with its own pathogenesis, epidemiology, recent research studies, and general medications. Treatment and monitoring of the jaw are essential for the clear diagnosis and management of CNO/CRMO patients in the field of dentistry and maxillofacial surgery.

• 기업가정신과 벤처연구
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• 제19권1호
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• pp.59-84
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• 2016

본 연구에서는 세계 각국의 자료를 이용하여 현금보유와 발생액의 질로 측정한 재무보고의 질의 관계를 연구하였다. 본 연구의 실증분석결과는 미국을 제외한 세계 각국의 시장에서 현금보유가 재무보고의 불투명성과 양의 상관관계가 있음을 발견하였다. 이러한 관계는 투자자보호가 강해짐에 따라 더욱 강하게 나타났는데, 이것은 대리인 동기가 아닌 예방적 동기가 불투명한 기업의 현금보유의 주요 결정요인임을 보여준다. 이러한 양의 상관관계는 재량적 발생액의 질에서 뚜렷하게 나타났다. 투자자보호를 그 속성별로 나누어 본 결과는 규제기관을 통한 투자자보호가 기업 재무보고의 불투명성과 현금보유 사이의 양의 관계를 강화하는 것으로 나타났다.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제8권2호
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• pp.406-423
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• 2014

The recent advances in wireless communication systems and semiconductor technologies are paving the way for new applications over wireless sensor networks. Health-monitoring application (HMA) is one such emerging technology that is focused on sensing and reporting human vital signs through the communication network comprising sensor devices in the vicinity of the human body. The sensed vital signs can be divided into two categories based on the importance and the frequency of occurrence: occasional emergency signs and regular normal signs. The occasional emergency signs are critical, so they have to be delivered by the specified deadlines, whereas the regular normal signs are non-critical and are only required to be delivered with best effort. Handling the occasional emergency sign is one of the most important attributes in HMA because a human life may depend on correct handling of the situation. That is why the underlying network protocol suite for HMA should ensure that the emergency signs will be reported in a timely manner. However, HMA based on IEEE 802.15.4 might not be able to do so owing to the lack of an appropriate emergency-handling mechanism. Hence, in this paper, we propose a new emergency-handling mechanism to reduce the emergency reporting delay in IEEE 802.15.4 through the modified superframe structure. A fraction of an inactive period is modified into three new periods called the emergency reporting period, emergency beacon period, and emergency transmission period, which are used opportunistically only for immediate emergency reporting and reliable data transmission. Extensive simulation is performed to evaluate the performance of the proposed scheme. The results reveal that the proposed scheme achieves improved latency and higher emergency packets delivery ratio compared with the conventional IEEE 802.15.4 MAC.

• 여성건강간호학회지
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• 제18권4호
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• pp.321-332
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• 2012

Purpose: This research was aimed to analyze the reports of qualitative researches published in Korean Journal of Women Health Nursing (KJWHN). Methods: Twenty qualitative researches using in-depth interviews or focus groups published in KJWHN during from 2002 to 2011 were selected for analysis. Selected reports were analyzed by consolidated criteria for reporting qualitative research (COREQ), which were a reporting guideline for qualitative researches, and consisted of thirty two items and three domains, i.e., (1) research team and reflexivity, (2) study design, and (3) data analysis and reporting. Results: Personal characteristics related to credentials, gender and interviewer's bias or assumption were less reported than other items in the 1st domain. In the 2nd domain, descriptions such as a presence of non-participants, pilot test for interview guide development, and transcript return to participants were less reported than other items. In the 3rd domain, items related to number of data coder, participants checking of the finding, and clarity of minor themes were less reported than other items. Conclusion: It could be concluded that COREQ is a useful guideline for reporting of qualitative studies. From these results, we suggest that full items of COREQ should be considered and described when researchers report qualitative research.

• 대한기계학회:학술대회논문집
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• 대한기계학회 2003년도 추계학술대회
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• pp.1419-1424
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• 2003

Impact analysis of TFT-LCD module is very complicated because the structure is assisted with thin, small and non-uniform geometry. Especially, finite element modeling is more difficult and need time-consuming efforts. In this study, we developed LCD Impact Analysis System (LIAS) for the purpose of reducing the analysis time without accuracy reduction. This system contains pre-meshing data, material database, shock condition, auto-reporting etc. PATRAN and DYNA3D is used for meshing and solving. Previously, we performed impact test and reviewed the accuracy of analysis results. Simply we can control design parameters, the procedure such as meshing, running and reporting which are partially auto-prepared. By adopting proposed system, it is expected to achieve efficient impact analysis of LCD module.