• 한국시뮬레이션학회논문지
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• 제12권3호
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• pp.69-81
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• 2003

To manage a cluster of distributed server systems, a number of management aspects should be considered in terms of configuration management, fault management, performance management, and user management. System performance monitoring and reporting take an important role for performance and fault management. In this paper, we present distributed system architecture modeling of a performance monitoring and reporting tool. Modeling architecture of four subsystems are introduced: node agent, data collection, performance management & report, and DB schema. The performance-related information collected from distributed servers are categorized into performance counters, event data for system status changes, service quality, and system configuration data. In order to analyze those performance information, we use a number of ways to evaluate data corelation. By using some results from a real site of a company and from simulation of artificial workload, we show the example of performance collection and analysis. Since our report tool detects system fault or node component failure and analyzes performances through resource usage and service quality, we are able to provide information for server load balancing, in short term view, and the cause of system faults and decision for system scale-out and scale-up, in long term view.

• 보건의료산업학회지
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• 제9권1호
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• pp.133-144
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• 2015

The Purpose of this study was to identify the educational effects of cardiopulmonary resuscitation using a PC skill-reporting system on the knowledge, Self-efficacy and skill performance ability of nursing students. The Participants were 57 nursing students from G metropolitan city, an experimental group of 29 subjects, and a control group of 28 students who were randomly sampled. Data were collected from 3 to 12 July of, 2013, and theory education and skill exposure programs for the experimental and control groups were conducted for 60 min. three times a week. The, PC skill-reporting system was used only with the experimental group. The collected data were analyzed with SPSS/WIN version 20.0 using ${\chi}^2$-tests, Fisher's exact probability tests, paired t-tests and t-tests. In the comparison of the two groups, the knowledge(t=-2.39, p=.022), self-efficacy (t=-3.45, p<.001) and skill performance ability(t=-2.52, p=.012) of the experiment group were significantly higher than those of the control group. Therefore, the adoption of instructional methods using a PC skill-reporting system is required to maximize the effects of cardiopulmonary resuscitation instruction.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.231-239
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• 2021

The purpose of this study is to analyze the effect of risk efficiency, financial decisions, and financial performance on firm value due to advances in financial reporting technology. This research was conducted on all banking sub-sector companies listed on the Indonesian capital market during a period of eight years, namely 2012-2019 which were selected using the purposive sampling method. The advancement of financial reporting technology is measured by two indicators based on the Internet financial reporting approach. Risk efficiency is measured using three indicators with a risk proxy relative efficiency approach using value at risk. Financial decisions are measured by two indicators that represent funding decisions and investment decisions. Financial performance is measured by two indicators with the profitability approach, and firm value is measured by two indicators based on the investor perception approach. The data analysis technique in this study used multivariate analysis with SEM-PLS. The empirical findings of this study are the advances in financial reporting technology, financial decisions, and risk-based efficiency value have a significant effect on firm value, while financial performance does not have a significant effect on firm value. Banking companies reduce risk to achieve efficiency and result in lower profits.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1083-1094
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• 2021

This paper explores the effect of IFRS on the financial performance of Iraqi commercial banks. It also investigates the value significance of financial performance statements using the Ohlson model, which has been used for the stock value relevance test in a number of studies. Using a sample of 66 listed banks on the Iraq Stock Exchange over three years of IFRS pre-adoption (2011-2013) and three years of IFRS post-adoption (2016-2018), we find financial performance components EPS and BVS value relevant to the stock returns. The findings also indicate that the implementation of IFRS has a major positive effect on the value relevance of the BVS, while the adoption of IFRS does not have a significant impact on the value relevance of the EPS reported by Iraqi banks. Our results indicate that the market value of the bank rises dramatically with enhanced financial performance reporting. In addition, the implementation of IFRS has a major effect on the financial performance measures and the value relevance of financial reporting in the Iraqi banking sector. This paper adds to previous value relevance literature and IFRS by throwing light on the banking sector in a developing country that has recently moved from applying local accounting standards to IFRS.

• Journal of Preventive Medicine and Public Health
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• 제43권6호
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• pp.523-534
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• 2010

Objectives: We assessed impact of performance reporting information about the readmission rate, length of stay and cost of hip hemiarthroplasty. Methods: The data are from a nationwide claims database, National Quality Improvement Project database, of Health Insurance Review & Assessment Service in Korea. From January 2006 to April 2008, we received information of length of stay, readmission within 30 days, cost of 22 851 hip hemiarthroplasty episodes. Each episodes has retained the diagnoses of comorbidities and demographics. We used time-series analysis to assess the shifting of patients selections, between high volume (over 16 operations in a year) and low volume institutions, after performance reporting (December 2007). The changes of quality (readmission, length of stay) and cost were evaluated by multilevel analysis with adjustment of patient's factors and institutional factors after performance reporting. Results: As compared with the before performance reporting, the proportion of patients who choose the high volume institution, increased 3.45% and the trends continued 4 months at marginal significance (p = 0.059). After performance reporting, national average readmission rate, length of stay were decreased by 0.49 OR (95% CI=0.25 - 0.95) and 10% (${\beta}$=-0.102, p<0.01) and cost was not changed (${\beta}$=-0.01, p=0.27). The high volume institutions were more decreased than low volume in length of stay. Conclusions: After performance reporting, readmission rate, length of stay were decreased and the patient selections were marginally shifted from low volume institutions to high volume institutions.

• 한국병원경영학회지
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• 제14권4호
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• pp.103-123
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• 2009

The purpose of this study is to investigate antecedents and consequences of perceived justice of performance appraisals, which is classified as distributive and procedural justice, in hospital organization. The results of this study are summarized as follows. First, for distributive justice of performance appraisals, the influential factors are the pertinence of performance appraisal method, the opportunity of self-reporting, the availability of performance appraisal, and the feedback of performance appraisal. For the procedural justice of performance appraisals, they are the leadership style of performance appraisers, the ratee-rater exchange relationship, the pertinence of performance appraisal method, the opportunity of self-reporting, and the feedback of performance appraisal. Second, the perceived justice weakly affects outcome variables, organizational commitment and job satisfaction. By these results, the performance appraisal system needs to be changed in order to enhance distributive justice through the improvement of suitable methods of the performance appraisal, the opportunity of self-reporting, the availability of performance appraisal, and the feedback of performance appraisals. If it is difficult to increase the level of distributive justice due to the environmental restrictions in hospitals, the way to enhance the procedural justice more than the distributive one should be considered.

• 유통과학연구
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• 제14권6호
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• pp.75-80
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• 2016

Purpose - A growing demand for sustainability reporting has placed pressure on firms with non-financial information that affects firm valuation, growth, and development. In particular, a number of researchers have investigated various topics in Corporate Social Responsibility (CSR), non-financial information. Prior studies suggest that CSR may affect corporate outcomes like corporate reporting, financial performance, and disclosures. However, the results from prior studies are not clear whether CSR affects corporate outcomes. This is partially due to the measurement issues with CSR. In this study, we examine whether CSR affects the quality of corporate reporting, one of the popular measures in corporate outcomes. We find an evidence that CSR positively affects the quality of corporate reporting. Research design, data, and methodology - In this study, we collected a unique dataset of CSR from MSCI. Total 169 firms listed in the Korean Stock Exchange from 2011 to 2014 were collected and analysed with the detailed CSR reports. Using a correlation test, we found a weak association between CSR and the quality of corporate reporting. However, the regression tests provided a strong relationship between CSR and the quality of corporate reporting after controlling for other variables that may affect the quality of corporate reporting. Additionally, we calculated the t-statistics based on heteroskedaticity-consistent standard errors (White, 1980). Results - Before we run the regression test, we sort the measures of the two dependent variables into each rating of CSR (from AAA to CCC). The results indicate that the quality of corporate reporting measured by discretionary accruals and performance-matched discretionary accruals monotonically decrease as the CSR ratings increase. This supports our hypothesis. In the regression tests, the coefficient on MJDA (PMDA) is -0.183 (-0.173) and significant at the 5% level. We can interpret the results as CSR affecting the quality of corporate reporting in positive ways. Other coefficients on control variables are consistent with prior studies. For example, the coefficients on both LOSS and LEV are positive and significant at conventional level, meaning that firms with financial difficulty may harm their quality of corporate reporting. Conclusion - We found an evidence that CSR is positively associated with the quality of corporate reporting. This study contributes to the literature in various ways. First, this study extends the line of CSR research by providing additional evidence in the setting of ethical behaviors by managements. This is consistent with the hypothesis and supports the results of prior studies. Second, to the best of my knowledge, this is the first study using the MSCI CSR ratings. In contrast with prior studies using different measures of CSR, the MSCI CSR ratings allow us to provide in-depth analysis. Third, the additional measure of dependent variable (PMDA) allows us to improve the robustness of our results. Overall, the results provided this study to extend the findings in prior studies by providing incremental evidence.

• 보건행정학회지
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• 제9권4호
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• pp.41-64
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• 1999

The major concern for this research is to discuss and to offer some solutions to bring the effectiveness of existing notifiable diseases reporting system over the physicians' attitudes of reporting, the actual condition of performance and the reasons of inertia in notifiable diseases reporting through examining the physicians of medical institutions in nationwide such as pediatrics, internal medicine and family medicine. The actual conditions of notifiable communicable diseases(NCD) reporting was surveyed by mail objectifying an internal medicine, pediatrics and family medicine in nationwide on the basis of stratified random sampling method divided into the classification of medical institutions and areas. As a result of survey. the rate of respondents showed 145 persons from physicians, 105 persons from hospitals. 120 persons from general hospitals, and 51 persons from tertiary hospitals. The total number of respondents were 421 and was rated 59.0 %. The analysis of collected survey went through a descriptive analysis primarily to grasp physicians' attitudes on the notifiable communicable diseases reporting, and then upon the dependent variables. Following are major findings obtained form the data analysis. 1. The results of a descriptive analysis on physicians' attitudes towards reporting NCD were as follows: First, the respondents who didn't know that yellow fever is reporting NCD were 11.0% of clinic, 10.5% of hospital. 5.0% of general hospital. 11.8% of tertiary hospital. and in case of hepatitis B, were 26.9% of clinic, 35.2% of hospital. 35.0% of general hospital. 23.5% of tertiary hospital. Second, The rate of physicians' knowledge on penalties of not reporting the NCD by their medical institution were 35.2% of clinic, 45.7% of hospital. 36.7% of general hospital. 62.7% of tertiary hospital. Third, among the no-reporting physicians in whole, the major reason of not reporting NCD were uncertainty of diagnosis(78.9%), no need to report(46.4%), no adequate actions from PHC(29.1%), no knowledge of the cases being notifiable ones in the order of their frequencies(30.4%), meddling from PHC(29.1%), concerning of patient's privacy(26.3%). 2. To analyze the characteristics related to the physicians' behaviors to report NCD, univariate and multiple logistic regression analyses were applied to the variables related to physician, 4 medical facility, PHC, and reporting system. The result were as follows: First, the result of the univariate analysis on physicians' attitude to report NCD and characteristics related to reporting in odds ratio was in the case of hospital. 3.4 times higher positive responses on physicians' attitude to report NCD came up as compared to the clinic. Second, the result of the univariate analysis on physicians' action of reporting NCD and characteristics related to reporting by the classification of medical institutions showed that the odds ratio of hospital was 2.3 times, the odds ratio of general hospital was 2.0 times, the odds ratio of tertiary was 6.8 times significantly higher than clinic. And the medical institution with significantly higher positive attitudes rate by multiple logistic regression analysis was hospital that rated 2.5 times significantly higher than clinic. Also in the PHC related characteristics of reporting, the rate of action in reporting NCD was significantly higher in medical institution that were endowed with the good condition of reporting. In multiple logistic regression analysis, the medical institution that has a good conditions of reporting showed a significantly higher positive rate on the action of reporting than the others.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제8권1호
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• pp.58-73
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• 2014

As is well known, cooperative sensing can significantly improve the sensing accuracy as compared to local sensing in cognitive radio networks (CRNs). However, a large number of cooperative secondary users (SUs) reporting their local detection results to the fusion center (FC) would cause much overhead, such as sensing delay and energy consumption. In this paper, we propose a fast cooperative sensing scheme, called double threshold fusion (DTF), to reduce the sensing overhead while satisfying a given sensing accuracy requirement. In DTF, FC respectively compares the number of successfully received local decisions and that of failed receptions with two different thresholds to make a final decision in each reporting sub-slot during a sensing process, where cooperative SUs sequentially report their local decisions in a selective fashion to reduce the reporting overhead. By jointly considering sequential detection and selective reporting techniques in DTF, the overhead of cooperative sensing can be significantly reduced. Besides, we study the performance optimization problems with different objectives for DTF and develop three optimum fusion rules accordingly. Simulation results reveal that DTF shows evident performance gains over an existing scheme.

• 기술경영경제학회:학술대회논문집
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• 기술경영경제학회 1997년도 제11회 하계학술발표회 논문집
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• pp.247-265
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• 1997

1996년부터 우리나라 국가연구개발사업에 PBS(Project Base System)를 전면도입, 시행함에 따라 국가목표에 따른 정부예산의 효율적 배분과 경쟁원리에 의한 연구수주와 관련하여 효율성 개념이 강조되고 있다. 관련 사업규정에 의하여 제공되고 있는 현행정보는 목표달성도 중심의 효과성 평가에는 적합하게 구성되어 있으므로 효율성 평가를 적용하는데 다소 문제가 있다. 그러므로, 국가연구개발사업의 성과평가에서 효과성과 효율성을 함께 평가하기 위해서는 현행정보에 대한 보완이 필요하며, 이를 위해서는 미국 정부회계기준위원회(GASB) 개념보고서에서 제시한 바 있는 SEA(Service Efforts and Accomplishments) 정보를 도입·적용하는 것이 바람직할 것이다. 이에 본 연구에서는 SEA정보에 관련된 선행연구결과를 소개하고, 아울러 국가연구개발사업의 성과평가에 적용가능한 SEA측정치를 개발하여 제시하였다. 국가연구개발사업의 성과평가에서 추가적인 정보로 제공하게 될 SEA측정치는 (1)투입측정치 (2)결과측정치 (3)산출측정치 (4)투입 대 성과와의 관련성 (5)설명정보의 5개 범주로 구성되어 있다.