• 제목/요약/키워드: Public reporting

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공익적 스포츠협회의 회계 및 조세의무에 관한 독일의 법 모델 (German legal model for the accounting and taxation obligation in public sports organizations)

  • 김광수
    • 산학경영연구
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    • 제21권1호
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    • pp.37-49
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    • 2008
  • 여가문화의 급속한 발전은 스포츠에 대한 수요 증가와 함께 종목별로 수많은 스포츠 협회의 결성을 가져왔다. 스포츠협회가 스포츠 활동의 활성화를 위한 사회적인 기관으로서 주어진 기능을 다하고 계속 발전해 나가기 위해서는 비록 공익적 단체라고 하더라도 영리법인에 적용되는 회계보고 및 세부제도의 도입을 통하여 재무 및 사업 활동의 합리성과 투명성을 갖추어 나갈 수 있도록 해야 한다. 이런 의미에서 스포츠협회의 회계 및 조세의무에 대한 제반 규정 또한 명확하게 정비되어야 할 것이다. 이를 위하여 본 연구는 공익적 스포츠 협회의 회계 및 조세에 관한 독일의 법 모델, 즉 통상적으로 영리단체의 법적 형식을 갖추고 조세기본법상 규정된 공익성의 가정들을 충족시키는 모델에 기초를 두고, 우리나라 스포츠협회의 회계 및 조세의무에 대한 시사점을 도출하고자 하였다.

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건강관련식품 구매 후 소비자의 불만호소행동 (A Study on the Consumer Complaining behavior Regarding Functional Health Foods)

  • 제미경;김영옥;이경옥
    • 대한가정학회지
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    • 제43권7호
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    • pp.23-35
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    • 2005
  • This study examined the consumer complaining behavior after purchasing functional health foods and investigated the variables which influence public and private consumer complaining behavior. The subjects of this study were 206 consumers who were dissatisfied after purchasing functional health foods. The survey was conducted during September. 15-October 6, 2003. Percentiles, frequencies, means, $X^2$ and logistic regression were utilized for data analysis with SPSS program. Major findings were as follows: 1 The groups reporting public complaining behavior were over college graduate, high income workers, professional and clerical workers(demographic variables). Purchasing related variable were high purchasing price, strategy of sales person and. ad, purchasing channel through door to door sales, telemarketing, multi level sales, and home shopping, purchasing purpose of weight control and cosmetic. 2. The groups reporting private complaining behavior were high school graduate, low income workers, housewives and the unemployed(demographic variables). Purchasing related variable were low purchasing price, the case of consumer need, purchasing in the shop, purchasing purpose of health restoration.

A Systematic Review: Effectiveness of Interventions to De-escalate Workplace Violence against Nurses in Healthcare Settings

  • Somani, Rozina;Muntaner, Carles;Hillan, Edith;Velonis, Alisa J.;Smith, Peter
    • Safety and Health at Work
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    • 제12권3호
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    • pp.289-295
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    • 2021
  • Workplace violence (WPV) is an increasing cause of concern around the globe, and healthcare organizations are no exception. Nurses may be subject to all kinds of workplace violence due to their frontline position in healthcare settings. The purpose of this systematic review is to identify and consider different interventions that aim to decrease the magnitude/prevalence of workplace violence against nurses. The standard method by Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA, 2009) has been used to collect data and assess methodological quality. Altogether, twenty-six studies are included in the review. The intervention procedures they report on can be grouped into three categories: stand-alone trainings designed to educate nurses; more structured education programs, which are broader in scope and often include opportunities to practice skills learned during the program; multicomponent interventions, which often include organizational changes, such as the introduction of workplace violence reporting systems, in addition to workplace violence training for nurses. By comparing the findings, a clear picture emerges; while standalone training and structured education programs can have a positive impact, the impact is unfortunately limited. In order to effectively combat workplace violence against nurses, healthcare organizations must implement multicomponent interventions, ideally involving all stakeholders.

보건의료인을 위한 약물감시교육의 해외 동향 및 국내 현황 (Educating Healthcare Professionals in Pharmacovigilance: Global Trends and Korea's Status)

  • 박소희;정규혁;박병주;강동윤;신주영
    • 의학교육논단
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    • 제22권1호
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    • pp.32-45
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    • 2020
  • This narrative review introduces global trends in pharmacovigilance (PV) education for healthcare professionals and the status of PV education in Korea. Proactive participation of healthcare professionals, including physicians, pharmacists, and nurses in reporting suspected adverse events is the main driving force for effective operation of the spontaneous adverse event reporting system database, which in turn facilitates early safety signal detection of otherwise unknown suspected adverse events. The World Health Organization recognizes PV education curriculum as a key aspect in promoting awareness of PV and adverse event reporting among healthcare professionals, and multiple studies have demonstrated that PV educational interventions for healthcare professionals have increased overall adverse event reporting. Considering the global trends in PV education, the curriculum in Korean universities still has room for improvement in promoting PV obligation among future healthcare professionals. Further research is needed to develop PV education curriculum. We suggest a three-step project for innovating PV education in Korea to meet the global PV educational standards: a survey to gauge current PV competencies among healthcare professionals, reform of current PV academic curriculum, and evaluation and fine-tuning of the reformed curriculum.

Predicting Reports of Theft in Businesses via Machine Learning

  • JungIn, Seo;JeongHyeon, Chang
    • International Journal of Advanced Culture Technology
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    • 제10권4호
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    • pp.499-510
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    • 2022
  • This study examines the reporting factors of crime against business in Korea and proposes a corresponding predictive model using machine learning. While many previous studies focused on the individual factors of theft victims, there is a lack of evidence on the reporting factors of crime against a business that serves the public good as opposed to those that protect private property. Therefore, we proposed a crime prevention model for the willingness factor of theft reporting in businesses. This study used data collected through the 2015 Commercial Crime Damage Survey conducted by the Korea Institute for Criminal Policy. It analyzed data from 834 businesses that had experienced theft during a 2016 crime investigation. The data showed a problem with unbalanced classes. To solve this problem, we jointly applied the Synthetic Minority Over Sampling Technique and the Tomek link techniques to the training data. Two prediction models were implemented. One was a statistical model using logistic regression and elastic net. The other involved a support vector machine model, tree-based machine learning models (e.g., random forest, extreme gradient boosting), and a stacking model. As a result, the features of theft price, invasion, and remedy, which are known to have significant effects on reporting theft offences, can be predicted as determinants of such offences in companies. Finally, we verified and compared the proposed predictive models using several popular metrics. Based on our evaluation of the importance of the features used in each model, we suggest a more accurate criterion for predicting var.

Influencing Factors of High PTSD Among Medical Staff During COVID-19: Evidences From Both Meta-analysis and Subgroup Analysis

  • Qi, Guojia;Yuan, Ping;Qi, Miao;Hu, Xiuli;Shi, Shangpeng;Shi, Xiuquan
    • Safety and Health at Work
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    • 제13권3호
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    • pp.269-278
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    • 2022
  • Background: PTSD (Post-traumatic stress disorder, PTSD) had a great impact on health care workers during the COVID-19 (Corona Virus Disease 2019, COVID-19). Better knowledge of the prevalence of PTSD and its risk factors is a major public health problem. This study was conducted to assess the prevalence and important risk factors of PTSD among medical staff during the COVID-19. Methods: The databases were searched for studies published during the COVID-19, and a PRISMA (preferred reporting items for systematic review and meta-analysis) compliant systematic review (PROSPERO-CRD 42021278970) was carried out to identify articles from multiple databases reporting the prevalence of PTSD outcomes among medical staff. Proportion random effect analysis, I2 statistic, quality assessment, subgroup analysis, and sensitivity analysis were carried out. Results: A total of 28 cross-sectional studies and the PTSD results of doctors and nurses were summarized from 14 and 27 studies: the prevalences were 31% (95% CI [confidence interval, CI]: 21%-40%) and 38% (95% CI: 30%-45%) in doctors and nurses, respectively. The results also showed seven risks (p < 0.05): long working hours, isolation wards, COVID-19 symptoms, nurses, women, fear of infection, and pre-existing mental illness. Two factors were of borderline significance: higher professional titles and married. Conclusion: Health care workers have a higher prevalence of PTSD during COVID-19. Health departments should provide targeted preventive measures for medical staff away from PTSD.

원전 사고근접사례의 보고체계 현황 및 현안분석 (Analysis on Management Status and Issues for Near Miss Reporting in Nuclear Power Industry)

  • 정윤형;김동진
    • 한국안전학회지
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    • 제31권5호
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    • pp.177-186
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    • 2016
  • When an event is occurred in a nuclear power plant (NPP), the NPP operator reports it referred by the regulation on reporting and public announcement of accidents and incidents. Some of the events do not need to be reported because they are not included in the reporting criteria of the regulation. However, it is necessary that they should be managed effectively because the accident can be occurred by the recurrence of a lot of them as precursors. Among the events not included in the reporting criteria of the regulation, near miss is the event that is not occurred but can generate a significant consequence. This can provide the cause of the event which does not result an accident. So, it is able to offer insightful knowledges to prevent higher level events about the function and process of NPP. The objective of this study is to analyze the issues of near miss events, prepare the defence against the risk, and improve the management process of NPP. To achieve it, this study performed to analyze the management structure and status of near miss events as well as the accident reporting system of the domestic and foreign regulation bodies. In case of Korea, the status was analyzed by quantitative data, licensee event reports and procedures. Based on these, we could find the causes that near miss events were not managed effectively. Then, systematic alternatives that reflected the perspective of man, technology and organization were drawn.

내장 통증에 사용된 침 중재 분석 및 보고의 질 평가 (A Review on Reporting Quality of Acupuncture Intervention for Visceral Pain: Assessment with STRICTA)

  • 이인선;전소연;박지연
    • Korean Journal of Acupuncture
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    • 제36권1호
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    • pp.19-35
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    • 2019
  • Objectives : The purpose of this study is to review which acupoints and meridians are selected to treat visceral pain in articles published in international journals and to investigate quality of reporting acupuncture intervention according to the STRICTA guidelines. Methods : Electrical and hand search were conducted in PubMed, EMBASE, MEDLINE, and Cochrane Library for acupuncture studies on visceral pain in human and animals. Reporting quality of intervention was evaluated using the revised STRICTA guidelines. Results : We included 51 articles (7 clinical studies and 44 animal studies) in this study. The most frequently adopted meridians and acupoints were Stomach meridian, Spleen meridian, Conception Vessel meridian, and ST36, CV4, SP6, LI4, PC6, SP9, ST25, ST37 in clinical studies. In animal studies, Stomach meridian, Conception Vessel meridian, Pericardium meridian and ST36, ST37, CV12, PC6 were most frequently used. Animal studies showed significantly lower quality of reporting compared to clinical studies. According to the analysis on the effect of year of publication of articles, announcement of STRICTA guidelines did not improve the quality of reporting for studies on visceral pain. Conclusions : These results suggest that both proximal and distal acupoints based on meridian theory were used to study the underlying mechanisms of visceral pain both in human and animal studies. Guidelines of acupuncture intervention reporting for animal study is necessary to improve the quality of evidence, and it will also allow us the integrative understanding of the mechanisms and clinical effects of acupuncture treatment in human and animal.

2017년도 기록물 생산현황 분석 중앙행정기관을 중심으로 (Analysis of Production Status of the 2017 Record)

  • 박지태;김성겸;황정원
    • 기록학연구
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    • 제57호
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    • pp.113-136
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    • 2018
  • 기록물관리는 행정의 투명성 확보와 기록의 안전한 보존 및 활용이라는 목적을 달성하기 위한 일련의 활동을 말한다. 기록물관리의 각 과정은 크게 보면 생산단계와 보존 관리단계로 구분된다. 기록물 생산현황 통보제도는 생산단계와 보존 관리단계를 잇는 다리 역할을 하는 중요한 기능이다. 생산현황 통보제도는 1999년 "공공기관의 기록물 관리에 관한 법률"의 제정 이후 각급 기관의 기록물 생산 및 관리 현황을 파악하면서 시작되었다. 종전의 각급 기관으로부터 보내오는 기록물을 단순 수집하는 기능에서 적극적으로 각급 기관의 기록물 현황을 파악하고, 이를 통해 체계적인 수집을 할 수 있도록 생산현황 제도가 시작된 것으로 이해된다. 2006년 "공공기록물 관리에 관한 법률"로 전부개정되면서 생산현황 통보방식이 기록생산시스템으로부터 기록관리시스템으로 전자적으로 송부하도록 변경되었다. 제도는 변경되었으나 현실적으로 전자적인 방식의 생산현황 통보는 현재까지도 부분적인 수준에서 이루어지고 있다. 2017년 생산현황 통보를 받은 713개 기관 중 부 처 청 위원회 등 47개 중앙행정기관을 대상으로 분석을 하였다. 생산현황 통보가 이루어진 일반기록물, 조사 연구 검토서, 회의록 및 속기록, 시청각기록물, 비밀기록물, 정부간행물, 행정박물 등 7종 15개 서식의 생산통계 및 보유목록을 계량적으로 분석하였다. 이를 통해 생산현황 통보제도 개선을 위한 시사점을 도출하였다.

Transformational Leadership and Depressive Symptoms in Germany: Validation of a Short Transformational Leadership Scale

  • Seegel, Max Leonhard;Herr, Raphael M.;Schneider, Michael;Schmidt, Burkhard;Fischer, Joachim E.
    • Journal of Preventive Medicine and Public Health
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    • 제52권3호
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    • pp.161-169
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    • 2019
  • Objectives: The objective of the present study was to validate a shortened transformational leadership (TL) scale (12 items) comprising core TL behaviour and to test the associations of this shortened TL scale with depressive symptoms. Methods: The study used cross-sectional data from 1632 employees of the overall workforce of a middle-sized German company (51.6% men; mean age, 41.35 years; standard deviation, 9.4 years). TL was assessed with the German version of the Transformational Leadership Inventory and depressive symptoms with the Hospital Anxiety and Depression Scale (HADS). The structural validity of the core TL scale was assessed with confirmatory factor analysis. Associations with depressive symptoms were estimated with structural equation modelling and adjusted logistic regression. Results: Confirmatory factor analysis and structural equation modelling showed better model fit for the core TL than for the full TL score. Logistic regression revealed 3.61-fold (95% confidence interval [CI], 2.20 to 5.93: women) to 4.46-fold (95% CI, 2.86 to 6.95: men) increased odds of reporting depressive symptoms (HADS score >8) for those in the lowest tertile of reported core TL. Conclusions: The shortened core TL seems to be a valid instrument for research and training purposes in the context of TL and depressive symptoms in employees. Of particular note, men reporting poor TL were more likely to report depressive symptoms.