• Journal of Distribution Science
• /
• v.16 no.10
• /
• pp.77-82
• /
• 2018

Purpose - This paper examines the relationship between corporate social responsibility and financial reporting quality. Corporate social responsibility is a way for firms to take responsibility for the social and environmental impacts of their business operations. Corporate social responsibility is a broad concept that can take various forms depending on the firm and industry. Through corporate social responsibility programs, firms can benefit society. At the same time, firms improve their reputations by increasing engagement in corporate social responsibility activities. However, corporate social responsibility activities are not directly related to profitability, especially for distribution firms. Research design, data, and methodology - 229 distribution & service firm-years between 2011 and 2016 are used for the main analysis. In Korea, Korean Economic Justice Institute evaluates the ethical performance of Korean firms, and the institute annually discloses the scores of top firms. This study uses the KEJI Index scores to measure firm-level corporate social responsibility activities. Discretionary accruals are used as a proxy for financial reporting quality. Discretionary accruals can be used opportunistically, and thus distort the information in earnings. We extract financial data from the KIS Value database. Results - We find that distribution & service firms' engagement in corporate social responsibilities is positively related to their financial reporting quality. First, there is a negative correlation between implementation of corporate social responsibility activities and discretionary accruals. In addition, we find that the coefficient of CSR is significantly negative, supporting our prediction. The result is significant at the 1% level. Conclusions - We examine the relationship between corporate social responsibility activities of distribution firms and their financial reporting quality while most prior studies examine the engagement in corporate social responsibility activities of manufacturing firms. The results of this study show that distribution & service firms engaging in corporate social responsibility activities are likely to maintain high-quality financial reporting.

• Journal of Aerospace System Engineering
• /
• v.2 no.3
• /
• pp.7-11
• /
• 2008

This is a study to research the effective way to enhance the performance of safety management by gathering and analyzing the information of undesirable occurrences that may result in accident or serious incident. This includes the way to identify the potential hazards related with the proactive activities. As detailed improvements, this paper introduces the mandatory and voluntary reporting system, normal operation safety survey, ATC quality assurance and the encouragement of just culture.

• International Journal of Internet, Broadcasting and Communication
• /
• v.10 no.3
• /
• pp.59-64
• /
• 2018

A cooperative spectrum sensing has been proposed to improve the sensing performance in cognitive radio (CR) network. However, cooperative sensing causes additional overhead for reporting the result of local sensing to the fusion center. In this paper, we propose a technique to reduce the overhead of data transmission of cooperative sensing for applying the quantum data fusion technique in cognitive radio networks by omitting the lowest quantized in the local sensed results. If a CR node senses the lowest quantized level, it will not send its local sensing data in the corresponding sensing period. The fusion center can implcitly know that a spectific CR node sensed lowest level if there is no report from that CR node. The goal of proposed sensing policy is to reduce the overhead of quantized data fusion scheme for cooperative sensing. Also, our scheme can be adapted to all quantized data fusion schemes because it only deal with the form of the quantized data report. The experimental results show that the proposed scheme improves performance in terms of reporting overhead.

• Korean Medical Education Review
• /
• v.15 no.3
• /
• pp.105-111
• /
• 2013

This paper addressed various issues related to the objectivity of student assessment in medical education. The objectivity of assessment was related to all the steps of test development, administration, and results reporting in terms of reliability and validity. Specifically, the objectivity of item formats, representativeness of test content, standardization of test administration, consistency of scoring procedures, and appropriateness of reporting test results were discussed by comparing performance assessment with traditional paper-and-pencil tests. The conclusions were derived from current measurement theories such as standards-based assessment, evidencebased design, and outcome-based assessment. Further, based on Shepard's propositions (2006), the objectivity of student assessment could be achieved by improving the concordance between educational objectives and assessment components such as item types, test contents, and test administration, scoring, and reporting.

• Asia pacific journal of information systems
• /
• v.17 no.1
• /
• pp.59-76
• /
• 2007

Information and Communication Technologies (ICT) changed our everyday business drastically. Business routines have been transformed to online activities. New theories and models were developed for the brand new online environment. For online negotiations, however, the research on new mechanisms is not enough, especially for bilateral distributive negotiations. A reserve price reporting mechanism (RPR) together with its extended version (ERPR) is proposed in this paper. The key improvement of reserve price reporting mechanisms is to let the negotiators report their reserve price to a third-party system before they actually start the negotiation. A prototype of this RPR system is developed and a lab experiment is conducted to test the performance of the two mechanisms compared with traditional direct bargaining (TDB) mechanism. The results of the experiment support that the reserve price report mechanisms proposed are more efficient than the traditional one in several dimensions including social welfare.

• The Journal of the Institute of Internet, Broadcasting and Communication
• /
• v.13 no.5
• /
• pp.71-76
• /
• 2013

This paper considers an approach of secondary user selection method in cooperative spectrum sensing, which two users with the best SNR in sensing channel and in reporting channel, respectively, are selected to cooperate with each other in the spectrum sensing. The sensing results reported by two users are then combined to detect PU signal operation. A comparison between this proposed method with conventional selection technique in which only the user having the best sensing channel SNR is selected shows that the proposed method outperforms. We make an assumption that sensing channels experience identical, independent distributed (i.i.d) Rayleigh fading and the reporting channels are invariant and non-identical. Simulation results are derived for demonstration.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.1
• /
• pp.123-133
• /
• 2021

This research aims to examine the effect of carbon emission disclosure on firm value and to reveal environmental performance and industrial type as the moderating variables. This study used 82 samples of companies listed on the Indonesia Stock Exchange (IDX) and receiving awards in the Indonesian Sustainability Reporting Award (ISRA) in 2014-2018. This study used a multiple linear regression analysis to test the hypotheses. The results showed that carbon emission disclosure had a positive and significant effect on firm value as carbon emission disclosure is a form of corporate concern on environment positively responded by the market and becomes the basis for investors to make their considerations in assessing the company sustainability. Besides, environmental performance and industrial type can strengthen the influence relationship of carbon emission disclosure on firm value since environmental performance was assessed based on ISO 14001 certification ensuring that the company has tried to preserve the environmental sustainability by creating a good environmental management system. Moreover, companies categorized into high profile industrial type have tried to change their unfavorable image and avoid lawsuits by performing carbon emission disclosure to gain positive responses from the market.

• Journal of Environmental Health Sciences
• /
• v.46 no.2
• /
• pp.232-244
• /
• 2020

Objectives: The purpose of this study is to develop a management system for the safe handling of chemicals and related health management based on reporting under the Chemical Control Act (CCA). It is used to search handling information by constructing data linked to the name of companies, chemicals, products, etc. Methods: Due to the differences in submission periods for each reporting regulation of the Chemical Control Act, the data used is as follows: A statistical survey collected 26,222 companies in 2014 and 2016, Pollutant Release Transfer Registers (PRTR) collected 4,234 companies in 2015-2017, performance reports by handlers of hazardous chemical substances collected 14,658 companies in 2016-2018, and declarations for import of toxic chemicals collected 892 companies in 2016-2017. The total information on 36,080 companies is standardized based on company ID, name, business registration number, address, and more. The data were classified into information such as company, chemical, and product name and amounts handled and released, and then extracted according to criteria to establish relationships among classified information. Results: A search service was developed for handling information on chemical substances for reporting data by linking four reporting data: statistical survey, PRTR, performance report by handler of hazardous chemical substances, and declaration for import of toxic chemicals under the CCA. It was composed of five menus to search by regulation type, reporting regulation, companies and chemicals, and system management. Conclusion: It is necessary to use data linked by company, region, and chemical to respond and to prevent chemical accidents. In addition, these items can be utilized to perform handling and safety management of chemicals according to whether regulations under the CCA may be implemented.

• Journal of Digital Convergence
• /
• v.14 no.8
• /
• pp.163-175
• /
• 2016

The purpose of this study is to provide an efficient internal control system formation incentives for company and to confirm empirically usefulness of the internal accounting control system for financial institutions by analyzing whether the internal control vulnerabilities of companies related significantly to the classification and assessment of soundness of financial institutions. Empirical analysis covered KOSPI, KOSDAQ listed companies and unlisted companies with more than 100 billion won of assets which have trading performance with "K" financial institution from 2008 until 2013. Whereas non-internal control vulnerability reporting companies by the internal control of financial reporting received average credit rating of BBB on average, reporting companies received CCC rating. And statistically significantly, non-reporting companies are classified as "normal" and reporting companies are classified as "precautionary loan" when it comes to asset quality classification rating. Therefore, reported information of internal control vulnerability reduced the credibility of the financial data, which causes low credit ratings for companies and suggests financial institutions save additional allowance for asset insolvency prevention and require high interest rates. It is a major contribution of this study that vulnerability reporting of internal control in accordance with the internal control of financial reporting can be used as information significant for the evaluation of financial institutions on corporate soundness.

• Journal of KIISE:Computer Systems and Theory
• /
• v.32 no.7
• /
• pp.377-392
• /
• 2005

A lot of studies to measure and analyze the system performance have been done in areas such as system modeling, performance measurement, monitoring, and performance prediction since the advent of a computer system. Studies on a framework to unify the performance related areas have rarely been performed although many studies in the various areas have been done, however. In the case of TMO(Time-Triggered Message-Triggered Object), a real-time programming model, it hardly provides tools and frameworks on the performance except a simple run-time monitor. So it is difficult to analyze the performance of the real-time system and the process based on TMO. Thus, in this paper, we propose a framework for the dynamic analysis of the real-time system based on TMO, TDAF(TMO based Dynamic Analysis Framework). TDAF treats all the processes for the performance measurement and analysis, and Provides developers with more reliable information systematically combining a load model, a performance model, and a reporting model. To support this framework, we propose a load model which is extended by applying TMO model to the conventional one, and we provide the load calculation algorithm to compute the load of TMO objects. Additionally, based on TMO model, we propose performance algorithms which implement the conceptual performance metrics, and we present the reporting model and algorithms which can derive the period and deadline for the real-time processes based on the load and performance value. In last, we perform some experiments to validate the reliability of the load calculation algorithm, and provide the experimental result.