• Title/Summary/Keyword: Reporting Culture

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Whistleblowing Intention and Organizational Ethical Culture: Analysis of Perceived Behavioral Control in Indonesia

  • TRIPERMATA, Lukita;Syamsurijal, Syamsurijal;WAHYUDI, Tertiarto;FUADAH, Luk Luk
    • The Journal of Industrial Distribution & Business
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    • v.13 no.1
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    • pp.1-9
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    • 2022
  • Purpose: This study aims to find empirical evidence and clarity on the phenomenon of the direct and indirect effect of perceived behavioral control on fraud prevention through whistleblowing intention. This study also aims to understand the influence of organizational ethical culture moderating between whistleblowing intention and fraud prevention. Research design, data, methodology: The samples of this research are 236 respondents consisting of the Head of the Finance Subdivision and Head of the Reporting Planning Subdivision and the finance staff who were determined using the purposive sampling method. The data obtained were analyzed using the Structural Equation Modeling technique. Results: The study results show that perceived behavioral control positively and significantly affects whistleblowing intention. In addition, perceived behavioral control does not affect fraud prevention mediated by whistleblowing intention. Furthermore, organizational ethical culture moderates whistleblowing intention and has a positive and significant effect on fraud prevention. Conclusions: This study concludes that the phenomenon of scandal that often occurs on a television is not a habit that must be followed. It requires an active role from the community as a form of concern for whistleblowing. Futher researchers can add other construct variables, such as good corporate governance to assess the performance improvement of the organizational layers, both internally and externally

Perceived Level and Associated Factors of Patient Safety Culture among Health Care Providers in an Operating Room (수술실의료진의 환자안전문화 인식수준 및 관련요인)

  • Kim, Suk Kyoung;Lee, Hyejung;Oh, Eui Geum
    • Journal of Korean Clinical Nursing Research
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    • v.16 no.2
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    • pp.57-67
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    • 2010
  • Purpose: The purposes of this study were to compare the level of perception and to identify factors associated with perception on patient safety culture among health care providers working in an operating room(OR). Methods: A cross-sectional survey design was used. Data were collected conveniently from 154 RNs and 116 physicians working in a tertiary hospital in Seoul. Patient safety culture was measured using "The Hospital Survey on Patient Safety Culture" developed by the Agency for Healthcare Research and Quality (AHRQ). Descriptive statistics, t-test, ANOVA, and Spearman rank correlation coefficients were used for statistical analysis with the SPSS version 17.0. Results: The perception level of nurses and physicians on patient safety culture was "moderate" (3.14). Compared to physicians, nurses showed a significantly lower perception on the items of "teamwork within units" (t=-6.904, p<.001) and "overall perception of patient safety" (t=-4.327, p<.001), but had a higher perception about "frequency of events reported" (t=2.769, p=.006). The physicians' professional positions, years of working experience, age, and working hour per week were identified as factors associated with patient safety culture. Conclusion: Level of perception on patient safety culture may vary among health care providers working in the OR. The study finding suggests that a tailored education and training strategies should be considered to develop an effective safety culture for healthcare professionals working in OR.

A Safety Culture's Effect on Safety Behavior of Airline Flight Crews in Korea (국내 항공사 운항승무원의 안전문화가 안전행동에 미치는 영향)

  • Kim Hyeon Deok;Choi Youn Chul
    • Journal of Advanced Navigation Technology
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    • v.27 no.6
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    • pp.746-754
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    • 2023
  • Aircraft accidents are characterized by a low probability of survival compared to other means of transportation, and the main causes appear to be human factors such as violation of regulations and communication. In order to activate the safety management system to prevent such accidents, an important key variable is to recognize the importance of safety culture and actively engage in safety behavior rather than simply emphasizing compliance with regulations to flight crew members. Even if there are well-established regulations, safety culture, The effectiveness varies depending on the safety atmosphere and level of safety behavior. In this study, the correlation between safety culture and safety behavior was verified through a survey of domestic flight crew members' awareness of safety culture. The results showed that fair culture and self-reporting were not activated enough to have a significant impact on safety behavior. We aim to improve the performance of the safety management system by confirming the characteristics of safety culture and safety behavior.

A Study of jewelry Design Development of Tourism and Culture (문화관광용 주얼리 Set 디자인 개발 연구)

  • 김세환;김판채
    • Archives of design research
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    • v.16 no.2
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    • pp.87-98
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    • 2003
  • It was developed exporting jewelry products so that export those goods by industrial-educational corporation. I concluded an agreement with Hyun-dai co. Ltd, known as a specialist of the cultural goods producing company. By differentiation of the designs for expressing cultural images of korea, we tried to make competitive goods so that it can give value-added profits to the company. And we tried to settle specialization, securing specialty, outsourcing and utilize the spearheaded instrument Jewel CAD, R/P System. Also we tried to contribute to achieve the aims that cost down, task cooperating, systematization by reporting those things to the jewelry business world.

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The Impact of Digital Transformation on Training Activities of the Accounting Major in Universities in Vietnam

  • Thi Huyen Tran;Hoang Tuan Nguyen;Quoc Cuong Nguyen
    • International Journal of Advanced Culture Technology
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    • v.12 no.1
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    • pp.220-226
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    • 2024
  • Accounting is one of the fields greatly affected by the Industrial Revolution 4.0 in general and the digital transformation trend in particular. However, the digital transformation process will also be a weakness if domestic accounting and auditing training activities do not adapt promptly and keep up with the practical requirements of social needs. Job opportunities in the accounting industry will shrink due to increased labor productivity and increasing support technologies, leading to a decrease in the need for traditional accountants. This paper focuses on clarifying the shortcomings and difficulties in accounting training activities by surveying 120 accounting lecturers teaching at domestic universities. Research results show that there are six existing factors and difficulties in accounting training activities due to the digital transformation process, including: facilities, lecturer capacity, training programs, teaching methods. teaching, assessment methods and practice and practice activities. Based on the survey results, we propose recommendations for training activities due to the impact of digital transformation at universities in Vietnam.

Reporting on Hallyu and Cultural Public Relations : Analysis of News Frame on Hallyu in the German Media (한류보도와 문화홍보 : 독일 언론의 한류보도 프레임 분석)

  • Nam, Il-Woo
    • The Journal of the Korea Contents Association
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    • v.17 no.8
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    • pp.312-324
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    • 2017
  • This study examined how German newspapers and magazines report Korean mass culture, specifically what content on Hallyu (Korean wave) was present and what news frames were used. External characteristics, the content attributes, report trend, and news frames on Hallyu in the German media were analyzed. According to the results, German media from 2009 to 2014 reported the least about Korean wave with only a total of 78 articles. The greatest amount of articles occurred in 2012 when by PSY was a global success. The most common Korean wave articles focused on film and K-pop, but not drama. Hallyu news showed mostly a positive trend. Additionally, a thematic frame was used. Content revealed that a culturally interesting frame was most common. In order to improve the Korea image in Germany, it is proposed that 'the mediated Culture PR' be adapted to German media.

A Study for ESG (Environment Social Governance) in Tourism Industry (관광산업 분야 ESG (Environment Social Governance)를 위한 시론적 연구)

  • Eunju Woo
    • The Journal of the Convergence on Culture Technology
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    • v.9 no.3
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    • pp.239-247
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    • 2023
  • As an industry that serves as a greater catalyst for social and cultural exchange than any other industry, the tourism industry has a strong responsibility toward sustainable management in economic, social, and environmental respects. However, there is a low level of awareness for ESG(environmental, social, governance), and as of now, only companies whose parent company is a large corporation are interested in ESG. Moreover, tourism companies taking part in ESG only focus on the environmental field of ESG. Thus, the present study attempted to understand the current status of ESG research in the tourism field and, based on this understanding, offer a field of research urgently in need. Based on the research results, the study found that awareness studies on the type of ESG management that stakeholder groups take into consideration must take place in advance in order to understand and develop ESG for the tourism industry. Additionally, ESG evaluation variables that reflect the characteristics of the tourism industry must be developed. Lastly, strategies and techniques that objectively disclose ESG management activities are necessary based on a disclosure strategy presented by GRI(Global Reporting Initiative).

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

  • Kim, Kwang-Soo
    • Korean Business Review
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    • v.21 no.1
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    • pp.37-49
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    • 2008
  • Many sports organizations have been founded due to the Increasing demand for sports with the development of leisure culture. As a social institution for sport facilitation, sports organizations should assure rationality and transparence of finance and operation by introducing a system for financial reporting as usually adopted for a profit-making corporation. Also, general regulations on the tax obligation in sports organizations have to be formulated more clearly. This study tried to derive some implications for the accounting and taxation obligations in Korean sports organizations based on a basic model of public sports organizations, formed with a profit-making organization and satisfying the requirements of public interest as regulated by German taxation law.

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Medication Error Management Climate and Perception for System Use according to Construction of Medication Error Prevention System (환자안전 관리자가 인식한 투약오류예방 시스템 구축실태에 따른 투약오류관리풍토 및 활용인식)

  • Kim, Myoung-Soo
    • Journal of Korean Academy of Nursing
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    • v.42 no.4
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    • pp.568-578
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    • 2012
  • Purpose: The purpose of this cross-sectional study was to examine current status of IT-based medication error prevention system construction and the relationships among system construction, medication error management climate and perception for system use. Methods: The participants were 124 patient safety chief managers working for 124 hospitals with over 300 beds in Korea. The characteristics of the participants, construction status and perception of systems (electric pharmacopoeia, electric drug dosage calculation system, computer-based patient safety reporting and bar-code system) and medication error management climate were measured in this study. The data were collected between June and August 2011. Descriptive statistics, partial Pearson correlation and MANCOVA were used for data analysis. Results: Electric pharmacopoeia were constructed in 67.7% of participating hospitals, computer-based patient safety reporting systems were constructed in 50.8%, electric drug dosage calculation systems were in use in 32.3%. Bar-code systems showed up the lowest construction rate at 16.1% of Korean hospitals. Higher rates of construction of IT-based medication error prevention systems resulted in greater safety and a more positive error management climate prevailed. Conclusion: The supportive strategies for improving perception for use of IT-based systems would add to system construction, and positive error management climate would be more easily promoted.

Qualitative Text Analysis: The Role of the Government to Spread Corporate Green IT

  • KIM, Tae-Hi;KANG, Sungmin
    • East Asian Journal of Business Economics (EAJBE)
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    • v.10 no.2
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    • pp.81-91
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    • 2022
  • Purpose - This study explores the role played by the government in spreading corporate green IT. Indeed, a lot of evidence is emerging that governments acting independently are not in a position of attaining the far end economic and social changes need for the realization of green IT. As much as matters about green IT was initiated by many governments. Research design, Data, and methodology - This study selected the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) as a research design. The PRISMA is recognized for its standard evidence reporting system and can provide adequate systematic review among previous studies. Result - A lot of consensus leads to the acquisition of the value of corporate green IT concerning the effectiveness of the collaboration. This study could obtain six suggestions from the systematic review, such as 'Rebalancing Government and Public Duties', 'Direct Regulation', 'Marketing Tools and Fiscal or Economic Measures', 'VNRP', 'Education for Decision Making', 'Latest Policy Trends within the G8 Nations'. Conclusion - The most challenging aspect when it comes to ensuring corporate green IT is the separation of economic growth from the perspectives regarding life qualities. According to the study (Falcone, 2020), this needs a second policy-oriented wedge concerning re-socialization with the desire of encouraging the development of the culture associated with the corporate green IT.