• Journal of Digital Convergence
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• v.15 no.1
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• pp.77-84
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• 2017

This study investigates the association between financial reporting strategy and the directors' and officers' liability insurance. Since D&O insurance protects officers and directors against the risks of shareholder litigation, it is possible that, because of moral hazard, managers will be more willing to participate in opportunistic financial reporting such as earnings manipulation when they are covered by a generous D&O insurance policy. This paper examines the association between D&O insurance and financial reporting, specifically whether the purchase of D&O insurance affects earnings manipulation. On the other side, the firms engage earnings management are willing to purchase D&O insurance, this study tests whether earnings manipulation affects D&O purchases using listed firms in Korean stock market from 2006 to 2008. This paper finds that firms with higher discretionary accruals are less likely to purchase D&O insurance implies that managers who are participating in earnings manipulation are not willing to purchase D&O insurance. The relation between discretionary accruals and D&O is significantly negative which indicate D&O insurance purchase does not trigger earnings manipulation rather it alleviates opportunistic reporting behavior.

• Journal of the Korean Institute of Telematics and Electronics A
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• v.30A no.3
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• pp.1-15
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• 1993

In this paper, we propose over-reporting avoidance scheme which avoids congestion of network traffics by adjusting managed system's over-reporting, on the OSI network management model which reports events from managed system to managing system. In case of reporting events from managed system to managing system, management traffic concentration occurs, and it causes over-loading on the managing system and congestion on the network. This scheme takes advantage of feedback from managing system to managed system. Managed system transmits event reports as much as maximum event pertime allocated to itself to managing system, and it sets it's management variables to LOCK state and stops event reports as Threshold time is reached. At the time, managing system directs event reports again by using M-set primitive with referring it's status. With this scheme, distributed processing, dynamic network adaptation, convergence of optimal operation point is possible. In addition to it, a fairness is assured. In order to detect characteristics of the Unary feedback over-reporting avoidance scheme. It is observed a control capability of the event reporting and fairness of each nodes through measuring. ThresholdTime value. It is measured a number of mean activating nodes and maintained time of LOCK state according to event reporting load, and also measured lost ratio of management packet, queuing delay in managing system, and goodput to observe effects of general packet load. Binary feedback scheme. Unary feedback overreporting avoidance scheme and raw scheme on the OSI network management system each are compared and analyzed, and finally proved that the scheme proposed in this study performs better.

• Journal of Science and Technology Studies
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• v.12 no.1
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• pp.145-183
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• 2012

Science reporting is easier to lead to failure than other news reporting because it needs higher professionalism. According to Actor-Network Theory(ANT), not only research results(artifacts) of scientists but also science articles are hybrid networks. Namely, they are connected by human actors(scientist, reporter, etc.) and nonhuman actors(press releases etc.). When the process of science reporting is examined on the view of ANT, it is the process that scientists' results translate the media via press releases as intermediaries and expand their network to the public. This study aims at making an ANT analysis of how research results of Electronics and Telecommunications Research Institute(ETRI) scientist Hyun-Tak Kim were reported by lots of media, focusing on the rhetoric of ETRI's press release. It can reveal the reason for the science reporting's failure and hint at the better science journalism.

• Safety and Health at Work
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• v.10 no.3
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• pp.260-264
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• 2019

Background: Professional dance is a physically demanding career path with a high injury prevalence, yet an ingrained culture of hiding or pushing through injuries. Developing better knowledge surrounding the cultural beliefs and behaviors related to injury reporting is critical to understand their incidence and burden. Therefore, the aim of this study was to investigate injury fear and injury reporting behaviors in professional dancers in Australia. Methods: This study utilized data collected in a cross-sectional survey of professional dancers in Australia. Descriptive analysis of injury fear and reporting stigma are presented with comparisons between subgroups (full-time versus part-time dancers; men versus women) conducted using two-sided Fisher's exact tests. Results: A total of 146 professional dancers were included. Over half (63%) of the respondents reported that they fear sustaining a dance-related injury, that they believe there is still a stigma surrounding injuries in dance (62%), and that this stigma has led to a delay in reporting or seeking care for an injury (51%). A lower proportion of part-time than full-time dancers reported that they would usually tell someone within their dance employment about an injury (35.1% vs. 59.6%, p = 0.006). Conclusion: Professional dancers are at risk of losing contracts or roles if they are injured, and therefore, it is common to dance through their occurrence. Many dancers, particularly those dancing part-time, are unwilling to tell their employers about their injuries. Action is required to improve this culture regarding injury reporting and help seeking for more effective injury understanding, prevention, and management in dance.

• Health Policy and Management
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• v.30 no.4
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• pp.505-512
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• 2020

Background: In monitoring exposure to environmental smoke (ETS), biomarkers can overcome the subjectivity and inaccuracy of self-reporting measurements, and have the advantage of reflecting ETS exposure in all places. This study aims to evaluate the effectiveness of ETS exposure measurement using biomarkers such as urine cotinine. Methods: This study used the Korea National Health and Nutrition Survey data from 2009 to 2018. A total of 28,574 non-smokers with urine cotinine data were selected for the study. The cotinine concentration and ETS exposure rate using urine cotinine was estimated and then compared with the self-reporting measurements. The degree of agreement among measurements of ETS exposure was confirmed. Results: As a result of measuring ETS exposure with urine cotinine, 23,594 (83.8%) out of 28,574 subjects were classified as to exposure groups. This estimate differs significantly from measurements made by self-reporting. In addition, the average concentration of cotinine in non-smokers has decreased to a 10th level over the past 10 years. Based on the biomarker, the sensitivity of the self-reporting was 8.5%-29.0%, the specificity was 16.4%-19.5%, and the kappa value was 2.0%-5.8%. Conclusion: The findings of our study show that self-reporting measurement does not well reflect the extent to which non-smoker's exposure to smoking materials. Whereas cotinine concentration has decreased significantly over the past 10 years, the ETS exposure rate has not reduced. It strongly suggests the need for intervention in the group of non-smokers exposed to low concentrations of smoke. Therefore, an assessment using biomarkers such as cotinine-based measurement should be made in the Health Plan 2030.

• The Korean Journal of Air & Space Law and Policy
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• v.33 no.1
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• pp.81-120
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• 2018

To promote the aviation safety reporting system that is operated to enhance aviation safety and to utilize related information, it should first be preceded by standards for non-punishment and data protection. It is because the purpose of collection and analysis of aviation safety related data through the aviation safety reporting system is to prevent recurrence of accidents by investigating their causes through collection and analysis of diverse types of information related to aviation safety. Both mandatory and voluntary reporting systems are in operation for aviation safety under the current Aviation Safety Act. It is said that they were introduced to survey causes for accidents and to prevent recurrences. In fact, however, it is hard to expect active implementation of the reporting system for aviation safety unless the reporters are firstly exempted from punishment. Therefore, the system should be improved so that it can satisfy its purpose and the purposes of data collection concerning aviation safety through examination of the purposes of the reporting system. One of the matters that needs to be considered to promote the reporting system should be the scope of aviation safety hindrances presupposed under the current institution. The voluntary aviation safety reporting system differs from the systems of ICAO or the key advanced countries, including the USA and the UK as it limits the target accidents subject to reporting to minor aviation safety hindrances only. That being said, improvements should be made by requiring mandatory reporting of aviation safety hindrances based on their severity while recognizing a greater variety of aviation safety concerns like international standards. Safety actions and sharing of information based on collection and analysis of diverse data related to aviation safety will greatly contribute to enhance aviation safety as the purposes of the reporting system are to explore causes for accidents and to prevent their recurrences. What is most important in this regard is strict data protection and non-punishment principles; compliance with them should be secured. We can hardly expect the successful operation of the system unless the reporter is exempted from punishment and the relevant data is protected as promotion of voluntary reporting is an essential factor for enhancing the safety culture. Otherwise, the current system may induce hiding of relevant facts or data to evade punishment. It is true that the regulation for enhancing safety tends to have limitations or blind spots; nevertheless, it should still be enforced strictly and completely. Technological progresses and mistakes of operators appear in different forms based on individual cases. The consequential damages may amount to a truly severe level. Therefore, we have studied and suggested to the methods of activiation and amendments on the aviation safety reporting system, which is referred for one of the proactive safety management systems. The proposed improvement of the reporting system and introduction of non-punishment for collection of aviation safety data for deploying a preemptive prevention system would serve as the backbone for enhancing aviation safety in Korea.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.12
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• pp.425-436
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• 2019

This study constructs independent potential variables that are variables expected to affect child abuse reporting intention of child care teachers. In addition, this study establishes a research model based on the relationships between potential variables according to the results of previous studies and planning behavior theory. The purpose of this study was to examine what factors affect and how reporting intention is determined. The subjects of this study included a convenience sample of nursery teachers working in 67 daycare centers in the C region. The following results were obtained. First, the research model proposed in this study was found to be a suitable model to explain the child abuse teacher's intention to report child abuse through the analysis of the measurement and structural models. Second, the child abuse teacher's knowledge of child abuse is an important factor explaining the reporting intention and has an indirect effect through the mediation. Third, attitudes toward reporting of child care teachers were found to be the most direct factor that predicts reporting intentions. Fourth, subjective norms and reporting intentions of child care teachers were not statistically significant. Bsead on these results, basic data for improving child abuse reporting rate of childcare teachers were presented.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.809-818
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• 2020

This study aims to analyze the factors affecting the timeliness of cooperative financial reporting. The methods of measurement and accountability of financial statements must be timely, as it is critical information for making decision. Factors related to accounting information system problems such as timeliness of financial reporting, accounting information systems, teamwork, and internal control were identified in the study as a model. The method in this research is quantitative by taking survey data. The data were processed using SPSS 25, with a model test and partial test to produce a study to analyze the factors that affect the timeliness of cooperative financial reporting. The samples consisted of 60 cooperatives from the city of Tangerang, in Indonesia. The correspondents have published financial reports for each period of the current year and were a legal entity. Furthermore, primary data were collected by a questionnaire using a Likert scale and analyzed by multiple linear regression. The results showed that the Accounting Information System, Teamwork, and Internal Control had a positive and significant effect on the Timeliness of Financial Report Submission. Therefore, the cooperative that prepares financial reports in a timely manner has applied the principles of accountability and transparency.

• 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.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.24 no.1
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• pp.33-40
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• 2016

ROK issued its first type certificate to the KC-100 airplane, Part 23 normal category, and become the State of Design (SoD) in 2013. Before this, ROK aviation regulations were focused on the operation and continued airworthiness of aircraft registered and operated in ROK that were designed and manufactured in another contracting state. Therefore the implementation of reporting system were restricted to gather the failure and service difficulty reports from the owners or operators and transmit the information to the State of Design and/or the manufacture relating to the type certificated aircraft. However, ROK, to fulfill the accountability of the State of Design, has to ensure there is a system to address the information received from the State of Registry on failure, malfunctions, defects and other occurrences that might cause adverse effects on the continuing airworthiness of the korean type certificated aircraft. This paper presents an overview of ICAO requirements for the State of Design, and current implementation of reporting system of USA and Japan and discusses the current status and further considerations on the rule-making for the malfunction, defect and failure reporting system applicable to the korean indigenous aircraft.