• Journal of Distribution Science
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• v.17 no.6
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• pp.33-42
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• 2019

Purpose - We investigate whether a firm's engagement in socially responsible activity affects the quality of financial reporting within the retail industry of Korean market. Recent studies argue that more socially responsible firms tend to show a better quality of financial reporting. Research design, data, and methodology - We use a variety of proxy variables related to the use of discretionary accruals and real activity manipulation to measure the quality of financial reporting. The total of environmental, social and governance score is used to represent the degree of socially responsible activity in the retail industry. We use regression models to examine whether more socially responsible firms show a higher quality of financial reporting. The sample of publicly traded Korea retail firms is analyzed from 2011 to 2016. Results - Our analysis finds supporting evidence for limited earning management via the use of discretionary accruals. We find, however, no significant relationship between the degree of social responsibility and the quality of financial reporting within chaebol affiliates unlike non-chaebol affiliates. Conclusions - Our results weakly support a better quality of financial reporting for more socially responsible firms. The results highlight the importance of firm characteristics in deciding the effect of socially responsible activity on corporate policies.

• Journal of the Korean Society of Earth Science Education
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• v.4 no.2
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• pp.151-165
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• 2011

Following a microgenetic design, this study was analysed the characteristic and the change of classification strategy that appear in college students' classification activity. The 4 tasks were developed for classification activity; a shell as a familiar real things, an animal fossil as a unfamiliar real things, a snow flake as a familiar picture cards and galaxy as a unfamiliar picture card. Achieved study to 6 college students who major in elementary education. Data were collected by interview with subjects, subject's classification schema, investigator's observation of subject's activity, and videotaped that record subject's subject classification process over an extended period of 6 times. Result proved in this study is as following. In the 6 times of the data collection procedures, a strategy F identifying concrete attribution of classification objects and a more detailed strategy X3 combining qualitative, spatial and dimensional attribution were found and more frequently used in both groups of college students which reported a classification process and did not report the process. While discovery and absorption of both a concrete classification strategy and a detailed classification strategy were rapidly developed in the reporting group, they were gradually developed in the non-reporting group. In addition to this, as the data collection procedures were progressing, the college students were familiar with change factors of classification tasks and in the case of pictures the classification strategy showed more desirable changes.

• Journal of Korean Biological Nursing Science
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• v.23 no.4
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• pp.287-297
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• 2021

Purpose: This study aimed to evaluate the correlation and agreement of physical activity (PA) between data obtained from wearable Actigraph devices and self-reporting questionnaires, and to investigate the relationship between psychological state (depression, anxiety, and fatigue) and PA. Methods: A descriptive study was conducted using physical measurements and surveys. PA was measured through both the International Physical Activity Questionnaire (IPAQ) and the Actigraph GT3X+ device. The demographic characteristics of the subjects, as well as their depression, anxiety, and fatigue scores, were collected with structured questionnaires. The Spearman's rank correlation coefficient and the Bland-Altman plot method were employed. Results: Data from 36 healthy adults were analyzed. The overall levels of PA measured using the IPAQ and the Actigraph were 1,891.69 MET min/week and 669.96 MET/day, respectively. Total levels of PA did not show a significant correlation between the two measurement methodologies. However, the moderate-intensity PA resulting from the IPAQ scores showed a significant positive correlation with the light-intensity PA recorded by the Actigraph. The Bland-Altman plot analysis demonstrated that the levels of PA as measured by the two different methods did not match. In addition, PA measured using the Actigraph showed a significant negative correlation with depression and anxiety whereas PA measured using the IPAQ showed a significant positive correlation with fatigue. Conclusion: The conclusion of this study is that the data obtained from the subjective self-reporting questionnaire and the wearable Actigraph do not correlate or match in healthy adults. Future research should investigate the relationship between depression and PA intensity through the Actigraph, or other wearable devices equipped with smartphone apps.

• Journal of the Korea Convergence Society
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• v.12 no.12
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• pp.287-294
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• 2021

A near miss is an unplanned event that did not result in injury/illness, or property damage, but had potentials to do so. The importance of the near miss has been emphasized by many researchers and organizations. However, only a few studies have quantitatively approached the near miss from the viewpoint of safety culture. The purpose of this study is to investigate the current status of near miss reporting activities in manufacturing workplaces in Korea. It also aims to understand how the activities related with the safety culture and the occurrence of industrial accidents. To this end, a survey was conducted on manufacturing workplaces and the results were analyzed. As a result, there was a marked difference in the perception on near miss according to whether or not the near miss reporting activity was conducted. However, it was found that only 56% of the workplaces were carrying out the reporting activities. It was found that the number of near misses reported varied depending on the reward. Although no correlation could be found between whether or not the near miss reporting activities were carried out and the history of industrial accidents occurred, it was found that safety culture level was hier at the workplaces conducting the activities.

• Management & Information Systems Review
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• v.39 no.3
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• pp.83-98
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• 2020

This study analyzes how investors' irrational behavior (or pessimistic sentiment) affects stock market returns and investors' market activity using mass media that delivered public information from January 1998 to December 2012 as a sample. According to pessimistic investor theory, investor pessimism leads to downward pressure on the price of equity capital, thereby making market sentiment pessimistic and lowering market yields. It also shows that investor pessimism increases transaction costs in the market, which in turn dampens investors' trading activities. In other words, pessimistic reporting on public information disseminated by mass media induces investors to act irrationally, eventually having a direct impact on the stock market. This study conducted an empirical analysis of the existing theoretical and empirical studies using domestic mass media as a sample. First, the study revealed a negative correlation between pessimistic reporting and returns as well as excess returns, while it did not show statistically significant results. Second, evidence has been suggested that pessimistic sentiment in the stock market has a negative impact on future pessimistic reporting by mass media. Third, the analysis of the impact of pessimistic reporting on investors' market activity using proxy variables for various market activities found that pessimism dampens market activity, while it did not show statistically significant results. It is assumed that low statistical significance is due to the fact that sample collection was carried out on a monthly basis. While the results of the study have low statistical significance, statistical signs support predictions of the theory.

• Journal of Korean Academy of Nursing Administration
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• v.17 no.4
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• pp.462-473
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• 2011

Purpose: This study was done to identify the factors affecting the perception of patient-safety-culture and the level of safety-care-activity among nurses in small-medium sized general hospitals. Method: Data were collected during April and May 2011, from 241 nurses of five hospitals. A hospital survey questionnaire on patient-safety-culture and safety-care-activity was used. Collected data were analyzed using descriptive statistics, Pearson correlation, t-test, ANOVA, Scheffe test and multiple-regression. Results: There were significant differences in the level of perception of patient-safety-culture according to the nurses' age, type of hospital, position, work department, and knowing whether there was a Patient-Safety committee in their hospitals. Nurses with higher perceived level of the patient-safety-culture performed more safety-care-activities. Factors influencing on the safety-care-activities were general patient safety, having had safety-education, patient-to-nurse ratio, employment status, and the level of reporting medical errors. These factors explained 22.9% of the safety-care-activity. Conclusions: The study findings suggest that in order to improve the nurses' perceived level of patient-safety-culture and safety-care-activity, the hospitals need to establish patient-safety committees and communication systems, and openness to reporting medical errors are needed. Better work conditions to ensure appropriate work time, regulate patient-to-nurse ratio, and nursing education standards and criteria, are also required.

• International conference on construction engineering and project management
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• 2015.10a
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• pp.396-400
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• 2015

The Building and Construction Industry Security of Payment Act 1999 (NSW) (the NSW Act) is a unique form of statutory regulation for the building and construction industry, which gives virtually all industry participants a statutory right to, and a means of recovering, payments for work done under a construction contract. The research aim is to examine current trends in adjudication applications and determinations under the NSW Act. The data used for this study was the collected by the NSW Office of Finance & Services as part of a regular reporting regime for the period from 1 July 2013 and ending on 30 June 2014. With just over 817 adjudication applications having been made over the 2013/14 period, the data indicates that adjudication is being frequently utilized by stakeholders in the NSW building and construction industry as a means of progress payment recovery. Adjudication is proving to be a popular choice for those making claims of less than AU$250,000. Claimants were awarded about 36% of the total of claimed amounts and claimants are generally successful at adjudication in terms of the proportion of the claimed amounts determined in their favour. This is particularly so in relation to claims of less than $100,000, which represents about 70% of the total applications made over the reporting period. The data indicates that adjudication fees are generally modest enough to conclude that adjudication provides claimants across all claim ranges with a relatively inexpensive means of having disputed progress payments determined by an independent adjudicator.

• Journal of Korean Critical Care Nursing
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• v.5 no.1
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• pp.44-55
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• 2012

Purpose: The purpose of this study was to investigate perception of patient safety culture and safety care activity among hospital nurses and to identify factors associated with the safety care activity. Methods: A total of 399 nurses working at secondary or tertiary hospitals in B city were participated in. Data were collected using 'Questionnaire on Patient Safety' and 'Safety Care Activity Questionnaire'. Results: The mean score of patient safety culture was 3.41 out of possible 5. The mean score of safety care activity was 4.40 out of possible 5. There was a positive relation between the perception of patient safety culture and the safety care activity. Through stepwise regression analysis with 22.4% of accountability, it was found that the perception of the safety care activity was associated with communication process, a sub-domain of safety culture, marital status, experience of incidence reporting, and level of patient safety. Conclusion: The findings show the importance of communication among nurses to improve the safety care activity. To provide high quality of care for patients, it is necessary to educate nurses on fire safety, patient education, and medication safety and improve their communication skills.

• Journal of Korean Society for Quality Management
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• v.31 no.4
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• pp.1-18
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• 2003

Quality is a critical competitive factor in today's environment because of the impact of quality on costs and delivery. Many companies regard quality as a key concept of company strategy in order to achieve the competitive edge. Measuring and reporting quality cost is the first step in quality management program. The supposition of quality cost model is that investment in prevention activities will bring rewards from reduced failure costs, and that further investment in prevention activities will show profits from reduced appraisal costs. In this study, the degree of quality cost deviation is conceptualized. This means a deviation between the ideal and present ranking in the amounts of quality cost categories. This study analysed that the effect of its deviation on quality management activity and performance variables. However, there are no difference in these variables. The major reason is that most of companies are endeavoring for quality management but operating quality cost system unsystematically. The review against a prevention and appraisal activity is necessary.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.3 no.3
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• pp.75-78
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• 1980

1) The great expansion of industrial activity based on largely upon the products of scientific research, with widespread ownership and with greater demands on accounting for financial control and reporting. 2) The search for productivity, through the development of the mass production systems in industry, with their great emphasis on cost accounting and efficiency 3) The trend toward greater government influence In the affairs of business through taxation and regulation.