• Title/Summary/Keyword: Performance reporting

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Distributed System Architecture Modeling of a Performance Monitoring and Reporting Tool (분산 시스템의 성능 모니터링과 레포팅 툴의 아키텍처 모델링)

  • Kim, Ki;Choi, Eun-Mi
    • Journal of the Korea Society for Simulation
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    • v.12 no.3
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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.

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Effects of Cardiopulmonary Resuscitation Education Using a PC Skill-Reporting System on the Knowledge, Self-Efficacy and Skill Performance Ability of Nursing Students (PC Skill-Reporting System을 활용한 심폐소생술 교육이 간호학생의 지식, 자기효능감, 술기수행능력에 미치는 효과)

  • Kim, Ran;Chae, Min-Jeong
    • The Korean Journal of Health Service Management
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    • v.9 no.1
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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 Effect of Risk-Based Efficiency Value on Firm Value: A Case Study in Indonesia

  • JUNIAR, Asrid;FADAH, Isti;UTAMI, Elok Sri;PUSPITASARI, Novi
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.5
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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.

Financial Performance Reporting, IFRS Implementation, and Accounting Information: Evidence from Iraqi Banking Sector

  • HAMEEDI, Karrar Saleem;AL-FATLAWI, Qayssar Ali;ALI, Maher Naji;ALMAGTOME, Akeel Hamza
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.3
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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.

The Change in Readmission Rate, Length of Stay and Hospital Charge after Performance Reporting of Hip Hemiarthroplasty (고관절 부분 치환술 시술정보 공개에 따른 재입원율, 입원일수 및 진료비의 변화)

  • Jang, Won-Mo;Eun, Sang-Jun;SaGong, Pil-Young;Lee, Chae-Eun;Oh, Moo-Kyung;Oh, Ju-Hwan;Kim, Yoon
    • Journal of Preventive Medicine and Public Health
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    • v.43 no.6
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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.

Study on Antecedents and Consequences of Perceived Justice of the Performance Appraisals in Hospital Organization (병원 인사고과의 공정성지각 영향 요인에 관한 연구)

  • Lee, Chong-Hyo;Ahn, Sang-Yoon
    • Korea Journal of Hospital Management
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    • v.14 no.4
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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.

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The Effect of Corporate Social Responsibilities on the Quality of Corporate Reporting (기업의 사회책임이 기업경영보고의 질에 미치는 영향)

  • Jeong, Kap-Soo;Park, Cheong-Kyu
    • Journal of Distribution Science
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    • v.14 no.6
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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.

A Study on the Physician's Behavior of Notifiable Communicable Diseases Reporting and its Characteristics Related (법정전염병 신고행태 및 관련특성 연구)

  • 이윤현;맹광호
    • Health Policy and Management
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    • v.9 no.4
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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.

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Fast Cooperative Sensing with Low Overhead in Cognitive Radios

  • Dai, Zeyang;Liu, Jian;Li, Yunji;Long, Keping
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.8 no.1
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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.

The Development of R&D SEA Measures in National R&D Programs Evaluation (국가연구개발사업의 성과평가를 위한 SEA 측정치 개발)

  • 이종식
    • Proceedings of the Technology Innovation Conference
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    • 1997.07a
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    • pp.247-265
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    • 1997
  • The objectives of not-for-profit organizations including government supported research institutes are, by definition, to achieve socially desired nonfinancial goals. Current reporting focuses on providing information to meet the needs of users. This information may be provided in the annual research report, financial report, and other reports. An objective of current reporting is to provide users with information that will assist them in evaluating the performance(efficiency and effectiveness) of reporting entity. The evaluation of R&D project's performance requires information not only about the acquition and use of resources, but also about the outputs and outcomes of R&D activities, This study aims to recommend that R&D Service Efforts and Accomplish- mints(SEA) reporting is useful for performance evaluation in national R&D programmes. To achieve this aims, I attempt to develop the R&D SEA measures with reference to the Concepts Statement No. 2 of the Governmental Accounting Standards Board. R&D SEA measures consist of five categories : (1) input measures, (2) outcome measures, (3) output measures, (4) re1a1e efforts to accomplishments, (5) explanatory information.

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