• 제목/요약/키워드: Reporting

검색결과 2,862건 처리시간 0.029초

어업통신의 디지탈화 및 VMS 구축에 대한 연구 (A study on the digitalization and VMS building of fishery communication)

  • 윤재준;최조천
    • 한국정보통신학회논문지
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    • 제7권7호
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    • pp.1387-1392
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    • 2003
  • 어업통신에서 출어선의 위치보고를 디지털화하여 VMS(Vessel Monitoring system)를 구축하기 위하여는 체계적인 정보의 관리와 운용이 필요하다. 또한 위치정보의 체계적인 관리를 위해서는 먼저 정보의 권역화 및 집중화가 선행되어야 한다. 지역의 전파환경, 출어선의 조업해역, 어선세력, 트래픽량 등을 고려하여 권역을 구분하고, 권역별로 선위정보를 수집하여 이것을 본부에 집중하면 VMS의 DB를 구현할 수 있다. 본 논문에서는 VMS를 구축하기 위한 어업정보망의 구축과 어선의 위치정보를 자동으로 전송하는 방안에 대하여 연구하였다.

환자안전문화와 의료과오 보고에 대한 병원종사자들의 인식조사 (A survey on Healthcare workers' perception of Patient Safety culture and medical error reporting)

  • 유정은
    • 한국의료질향상학회지
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    • 제18권1호
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    • pp.57-70
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    • 2012
  • Background : The purpose of this study was to understand healthcare workers' perception of patient safety culture and medical error reporting to provide basic resources for the settlement of patient safety culture in medical institutions in Korea. Methods : For this purpose, convenience sampling by self-selection was applied to healthcare workers at a university hospital in Gyeonggi-do and a total of 482 people responded. The survey used the translated version of AHRQ in Korean and distributed through the Intranet system of the hospital. Result : The ratio of positive response was low overall. Among the responses, the response for 'Nonpunitive Response to Error' was the lowest at 17.7%, followed by the responses for 'Staffing' at 21.3%, 'Handoffs & Transitions' at 32.9%, and 'Communication Openness' at 44.3%. In result of surveying whether the responders have reported patient safety incidents during the past 12 months, 68.3% responded 'not once.' Conclusion : The perception of healthcare workers' patient safety culture and medical error reporting, when compared to AHRQ, was lower overall. It is important for healthcare workers to pay greater attention to patient safety to create a safe hospital culture where they do not punish or criticize related individuals or departments.

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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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    • 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.

보육교사의 아동학대 신고의도에 관한 연구 (A Study on Teacher Intention to Report Child Abuse at Child Care Centers)

  • 박소연;조인주
    • 한국보육지원학회지
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    • 제15권2호
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    • pp.1-19
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    • 2019
  • Objective: This study aims to examine the factors associated with teacher intention to report child abuse in child care centers. Methods: Data were collected from teachers at child care centers in the Jeonbuk region, using a self-administered questionnaire. In this study, 186 completed questionnaires were used to analyze the data. Results: The respondents reported their intention to report child abuse as follows: physical abuse(49.5%), emotional abuse(16.1%), sexual abuse(12.9%), and neglect(15.6%). The multiple hierarchical regression analyses revealed that participation at child abuse prevention training programs and awareness of reporting procedures were significantly associated with teacher intention to report child abuse at child care centers in Model 2. Also, attitudes towards reporting child abuse were significantly associated with teacher intention to report child abuse in Model 3. Conclusion/Implications: This study suggests evaluating chid abuse prevention training programs more accurately because the respondents who did not participate in the programs showed statistically significant higher mean scores of intention to report child abuse than who participated(1.83 vs .85). In addition, educational programs about child abuse for teachers in child care centers need to focus on changes in attitudes towards reporting child abuse, which in turn can change behavior.

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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    • 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.

Earnings Management, Uncertainty and the Role of Conservative Financial Reporting: Empirical Evidence from Pakistan

  • FATIMA, Huma;HAQUE, Abdul;QAMMAR, Muhammad Ali Jibran
    • The Journal of Asian Finance, Economics and Business
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    • 제9권4호
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    • pp.39-52
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    • 2022
  • This study examines whether accounting conservatism can support real earnings management by reducing accrual earnings management techniques. The net impact of conservative reporting on earnings management is also analyzed. It is assumed that moderating the role of conservative financial reporting during uncertainty can mitigate earnings management practices. For our analysis, 5354 firm-year observations for the period 2007-2020 of nonfinancial companies listed on the Pakistan Stock Exchange are applied. To measure conservatism in the non-financial sector of Pakistan, Khan and Watts' (2009) model is used to provide evidence that conservatism is a way to restrict earnings management during uncertainty. "Prospector" and "Defender" Business strategy is applied for measuring firm-level uncertainty. To measure accrual earnings management Modified Jones (1995) model and Dechow and Dichev (2002) approach and Kasznik (1999) model are applied, and for real earnings management Roychowdhury model is applied which follows three approaches to measure real earnings management i.e. cash flow manipulation, Overproduction, and discretionary expenses. The estimations support our hypothesis by providing statistically significant proof that conservative financial reporting in a developing economy like Pakistan may be used to overcome the net impact of earnings management during uncertainty. Our results provide critical and practical implications for investors, researchers, and standard setters.

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.

척추신경추나의학회지에 게재된 체계적 문헌 고찰의 질 평가 연구 (Researching Quality Assessment of Systematic Reviews in the Journal of Chuna Manual Medicine for Spine & Nerves)

  • 박정식;임형호
    • 척추신경추나의학회지
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    • 제18권2호
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    • pp.9-21
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    • 2023
  • Objectives This study amied to assess the reporting quality of systematic reviews(SRs) in the Journal of Chuna Manual Medicine for Spine & Nerves (JCMM). Methods SRs in JCMM from January 2000 to June 2023 were selected using the Research Information Sharing Service(RISS) and JCMM homepage. Two independent researchers reviewed SRs and evaluated their reporting quality using AMSTAR 2. Results A total of 51 SRs were included for assessment. The evaluation revealed 21 studies as having critically low quality, and 30 as having low quality the reporting of items in the studies ranged from a maximum of 81.2% to a minimum of 56.3%. On average, SRs reported 11.1 out of the total 16 items for AMSTAR 2 reporting quality. Conclusions To improve the quality of SRs published in JCMM, it is recommended to conduct SRs based on AMSTAR 2 and adhere to PRISMA 2020 guidelines.

초등학교급식에서 수행되는 급식비 관련 재무관리 업무분석 (Analysis of Financial Management Activities in Elementary School Foodservices)

  • 최은희;이진미;곽동경
    • 대한영양사협회학술지
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    • 제2권2호
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    • pp.123-140
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    • 1996
  • The purpose of this study was to examine financial management practices in elementary school foodservices. Respondents were asked to provide information on demographics, operational characteristics, financial management activities(responsibility, importance and time demand). Data were collected from 106 elementary school foodservice using the mail questionnaire. The results were as follows 1. Time demand of 14 financial management activities was examined. The results of time-demand showed that most financial activities were performed about once per month. Reporting, inventory checking and production cost accounting were performed several times per week. 2. Major financial management activities performed by school dietitians were inventory checking, record keeping, production cost accounting, and foodservice operation planning. 3. Results of the importance rating of 14 financial management activities showed that the production cost accounting, budgeting, controlling meal costs, reporting the national treasury accounts, and inventory checking were rated as very important(4.00-4.49). Factor analysis was conducted on the importance ratings. Five activities were differentiated such as budgeting, record keeping, cost controlling, cost accounting, and reporting. The cost controlling task was identified at the most important one among them. 4. Important ratings for reporting were found to be significantly different by age, and years of experience. The younger and the less experienced were responded with higher scores on reporting. Analysis of variance for the importance scales by meal costs per one person, food cost percentage, labor cost percentage was conducted, but significant differences were not founded.

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Capture-recapture 방법을 이용한 1998년 제주도 볼거리 유행시 보고 자료의 완전성 평가 (Evaluation of the Completeness of Case Reporting during the 1998 Cheju-do Mumps Epidemic, Using Capture-recapture Methods)

  • 김명희;박진경;기모란;허영주;김정순;최보율
    • Journal of Preventive Medicine and Public Health
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    • 제33권3호
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    • pp.313-322
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    • 2000
  • Objectives : To estimate mumps incidence during the study period and to evaluate the completeness of case reporting. Methods : Capture-recapture methods, originally developed for counting wildlife animals, were used. The data sources were 1) the National Notifiable Communicable Disease Reporting System (NNCDRS; 848 cases), 2) the School Health Reporting System, temporarily administered by the Division of Education (SHRS; 1,026 cases), and 3) a survey of students (785 cases). We estimated the number of unobserved mumps cases by matching the three data sources and fitting loglinear models to the data. We then determined the estimated total number of mumps cases by adding this to the number of observed cases. Completeness was defined as the proportion of observed cases from each source to the total of estimated cases. Results : The total number of observed cases was 1,844 and the total number of estimated cases was 1,935 (95%, CI: $1,878\sim2,070$). The overall completeness was 43.8% of the NNCDRS, 53.0% of the SHRS, and 40.6% of the survey. However, completeness varied by area and age. Conclusion : Although the completeness of NNCDRS data appeared higher than in the past, it is difficult to generalize this result In Korea, it is possible to estimate the size of health hazards relatively cheaply and quickly, by applying capture-recapture methods to various data using a multiple data collection system.

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