• 유통과학연구
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• 제16권10호
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• pp.77-82
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• 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.

• 항공우주시스템공학회지
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• 제2권3호
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• pp.7-11
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• 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
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• 제10권3호
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• pp.59-64
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• 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.

• 의학교육논단
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• 제15권3호
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• pp.105-111
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• 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
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• 제17권1호
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• pp.59-76
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• 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.

• 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.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.123-133
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• 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.

• 한국환경보건학회지
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• 제46권2호
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• pp.232-244
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• 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.

• 디지털융복합연구
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• 제14권8호
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• pp.163-175
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• 2016

본 연구는 기업의 내부통제 취약점 유무가 금융기관의 기업건전성 평가 분류와 유의적으로 작용하는지를 실증 분석함으로써, 기업에게는 효율적인 내부통제제도 형성유인을 제공하고 금융기관에게는 내부회계관리제도에 따른 정보유용성을 실증적으로 확인해 보는데 있다. 분석대상은 2008년부터 2013년까지 K_금융기관과 거래실적이 있는 유가증권 및 코스닥 상장기업과 자산 1,000억 원 이상의 비상장기업이다. 분석결과, 내부회계관리제도에 따른 내부통제 취약점 비보고기업은 평균적으로 'BBB' 신용등급을 받는데 반하여, 보고기업은 'CCC'등급을 받고 있으며, 자산 건전성 분류 역시 통계적으로 유의하게 비보고기업은 '정상'으로, 보고기업은 '요주의' 기업으로 분류되고 있다. 따라서 내부통제의 취약점 보고정보는 기업이 형성하는 재무자료의 신뢰성을 저하시켜 기업에게는 낮은 신용등급의 원인으로, 금융기관에게는 자산부실화 예방을 위한 충당금 추가 적립, 높은 대출금리 요구의 유인이 될 수 있다는 점을 시사한다. 내부회계관리제도에 따른 내부통제의 취약점 보고가 기업신용평가나 자산건전성 분류 등 기업 건전성에 대한 금융기관의 평가에 유의한 정보로써 활용될 수 있다는 점을 제시하고 있는 것이 본 연구의 주요의의이다.

• 한국정보과학회논문지:시스템및이론
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• 제32권7호
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• pp.377-392
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• 2005

컴퓨터 시스템이 등장한 이후 시스템 성능을 측정하고 분석하기 위한 많은 연구가 시스템 모델링, 성능 측정, 감시, 그리고 성능 예측 등 여러 분야에서 진행되었다. 그럼에도 불구하고, 각 성능 관련 분야를 하나로 묶는 통합 프레임워크에 관한 연구는 거의 이루어지지 않았다. 특히 TMO(Time-Triggered Message-Triggered Object) 실시간 프로그래밍 모델의 경우, 간단한 감시 도구를 제외하고 성능 측정 도구나 분석 프레임워크가 없어, TMO 모델 기반 시스템 및 태스크를 분석하는데 어려움이 있다. 이에 따라, 본 논문에서는 TMO 모델 기반의 동적 분석 프레임워크인 TDAF(TMO based Dynamic Analysis Framework)를 제안한다. TDAE는 성능 측정 및 분석 단계를 전체적으로 다루며, 구성 요소인 부하 모델, 성능 모델, 그리고 보고 모델을 유기적으로 결합하여 보다 신뢰할 수 있는 정보를 개발자에게제공한다. 이를 지원하기 위해 기존 부하 모델에 TMO 모델을 결합하여 확장한 부하 모델을 제안하고, TMO 객체 부하를 파악할 수 있는 부하 계산 알고리즘을 제안한다. 또한 TMO 객체 부하를 고려하여 성능 측정지수를 구현한 성능 알고리즘과, 부하 및 성능을 기초로 실시간 태스크의 주기 및 데드라인을 도출할 수 있는 보고 모델과 알고리즘을 제안한다. 마지막으로 부하 계산 알고리즘의 타당성을 입증하기 위한 실험을 수행하고 그 결과를 제시한다.