• Title/Summary/Keyword: Reporting trends

Search Result 89, Processing Time 0.025 seconds

Research on Corporate Risk Reporting: Current Trends and Future Avenues

  • Mazumder, Mohammed Mehadi Masud;Hossain, Dewan Mahboob
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.5 no.1
    • /
    • pp.29-41
    • /
    • 2018
  • These days, corporate risk management has become a major concern in the corporate world. Companies in the global environment are exposed to diverse kinds of risks that are affecting the decisions of investors and other stakeholders. Therefore, companies are expected to not only identify and manage risks but also voluntarily report the same to the stakeholders. Increasingly, standard setters and regulators are requiring firms to disclose such information. On the contrary, there also exists a perception that risk reporting can create a negative impression among the stakeholders about the future of the company. In line with such growing dilemma for risk disclosures, the issue of corporate risk reporting (CRR) has been receiving immense emphasis from the accounting academicians. The main objective of this article is to conduct a comprehensive literature review on corporate risk disclosures. In order to fulfill this objective, at first, a summary of the relevant available literature is presented to identify the current regulations on risk reporting, existing trends of CRR research and theories applied in research. Then, through analysis, several research avenues are identified. It is expected that if these dimensions are explored by the future researchers, a better and broader understanding of the risk reporting practices can be achieved.

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

  • Park, So-Hee;Chung, Kyu Hyuck;Park, Byung-Joo;Kang, Dong Yoon;Shin, Ju-Young
    • Korean Medical Education Review
    • /
    • v.22 no.1
    • /
    • pp.32-45
    • /
    • 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.

Analysis of Global Media Reporting Trends for K-fashion -Applying Dynamic Topic Modeling- (K 패션에 대한 글로벌 미디어 보도 경향 분석 -다이내믹 토픽 모델링(Dynamic Topic Modeling)의 적용-)

  • Hyosun An;Jiyoung Kim
    • Journal of the Korean Society of Clothing and Textiles
    • /
    • v.46 no.6
    • /
    • pp.1004-1022
    • /
    • 2022
  • This study seeks to investigate K-fashion's external image by examining the trends in global media reporting. It applies Dynamic Topic Modeling (DTM), which captures the evolution of topics in a sequentially organized corpus of documents, and consists of text preprocessing, the determination of the number of topics, and a timeseries analysis of the probability distribution of words within topics. The data set comprised 551 online media articles on 'Korean fashion' or 'K-fashion' published on Google News between 2010 and 2021. The analysis identifies seven topics: 'brand look and style,' 'lifestyle,' 'traditional style,' 'Seoul Fashion Week (SFW) event,' 'model size,' 'K-pop,' and 'fashion market,' as well as annual topic proportion trends. It also explores annual word changes within the topic and indicates increasing and decreasing word patterns. In most topics, the probability distribution of the word 'brand' is confirmed to be on the increase, while 'digital,' 'platform,' and 'virtual' have been newly created in the 'SFW event' topic. Moreover, this study confirms the transition of each K-fashion topic over the past 12 years, along with various factors related to Hallyu content, traditional culture, government support, and digital technology innovation.

Trends in infection-related patient safety incident reporting before and during the COVID-19 pandemic in Korea (COVID-19 대유행 시기 전후 국내 감염관련 환자안전 사고 보고 현황 분석)

  • Eun-Jin Kim;Yeon-Hwan Park
    • Journal of Korean Biological Nursing Science
    • /
    • v.25 no.2
    • /
    • pp.95-104
    • /
    • 2023
  • Purpose: The purpose of this study was to analyze the trends and characteristics of infection-related patient safety incident reporting before and during the coronavirus disease 2019 (COVID-19) pandemic in Korea, and to provide basic data for preventing infection-related patient safety incidents and improving their management. Methods: A cross-sectional analysis of secondary national data (Patient Safety Reporting Data) was conducted. In total, 517 infection-related patient safety incidents reported from 2018 to 2021 were analyzed. Changes in the number of reports before and during the COVID-19 pandemic and differences in variables related to infection-related patient safety incidents were analyzed using the chi-square test and independent t-test in SPSS 29.0. Results: This study found that infection-related patient safety incidents decreased during the COVID-19 pandemic compared to before the pandemic. Furthermore, incident-related characteristics, such as the type of healthcare organization, severity of harm, and post-incident actions, changed during the COVID-19 pandemic. Conclusion: The many changes in the infection control system and practices during the COVID-19 pandemic may have contributed to a decrease in the reporting of infection-related patient safety incidents. It is hoped that longitudinal studies on patient safety incidents related to the pandemic and analytical studies on factors influencing patient safety incidents will continue to be conducted to prevent and improve patient safety incidents.

Current Trends and Future Directions on Women CEOs/CFOs and Financial Reporting Quality

  • ISMAIL, Ismaanzira;SHAFIE, Rohami;ISMAIL, Ku Nor Izah Ku
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.7 no.11
    • /
    • pp.679-687
    • /
    • 2020
  • The aim of this paper is to review studies of women chief executive officers (CEOs) and chief financial officers (CFOs) in the context of financial reporting quality. By using electronic searches and keywords to identify relevant studies, a total of 22 published studies are identified over the period 2010-2020. Based on the review, two underpinning theories have been widely used in examining the effect of women CEOs/CFOs on the quality of financial reporting, namely, risk aversion theory and gender-ethics theory. In addition, a majority of the studies documented that women CEOs/CFOs lead to more conservative reporting and higher earnings quality. The findings underscore the importance to examine the gender issue in accounting literature and established a business and management case for women to attain the top position whether as a CEO or CFO. This paper also recommends to practitioners and regulators about the effect of having women as CEOs or CFOs on financial reporting quality as women are a pool of talent that is underutilized. In addition, this paper goes beyond a classic narrative review by suggesting future research avenues to examine further such issues in order to broaden the understanding of the role of women in accounting.

Unmet Healthcare Needs Status and Trend of Korea in 2015 (2015 미충족의료율과 추이)

  • Yoon, Hyo Jung;Jang, Sung-In
    • Health Policy and Management
    • /
    • v.27 no.1
    • /
    • pp.80-83
    • /
    • 2017
  • The proportion of people who reported unmet healthcare needs is an important indicator to measure the access problem in healthcare service. To examine current status and trends of unmet needs in Korea, we used data from four sources: the Korea National Health and Nutrition Examination Survey (KNHNES, '2007-2015); the Community Health Survey (CHS '2008-2015); the Korea Health Panel Survey (KHP '2011-2013); the Korean Welfare Panel Study (KOWEPS '2006-2015). The proportion of individual reporting unmet healthcare needs as of 2015 was 12.6% (KNHNES), 11.7% (CHS), and 16.3% (KHP, as of 2013). Annual percent change which characterizes trend for follow-up period was -9.4%, -3.4%, and 7.6%, respectively. The proportion of individual reporting unmet healthcare needs due to cost was 2.8% (KNHNES), 1.7% (CHS), and 4.6% (KHP). The proportion of household reporting unmet healthcare needs due to cost was 1.2% (KOWEPS). Annual percent change was -9.0%, -14.9%, 9.4%, and -18.2%, respectively. Low income population reported about 5 times more unmet needs than high income population. Therefore for decreasing the unmet healthcare needs, strategies focusing on low income population were needed.

Unmet Healthcare Needs Status and Trend of Korea in 2017 (2017 미충족의료율과 추이)

  • Kim, Hwi Jun;Jang, Jieun;Park, Eun-Cheol;Jang, Sung-In
    • Health Policy and Management
    • /
    • v.29 no.1
    • /
    • pp.82-85
    • /
    • 2019
  • Unmet healthcare needs are being used as an important indicator of the accessibility of healthcare services worldwide. To examine current status and trends of unmet needs in Korea, we used data from four sources: the Korea National Health and Nutrition Examination Survey (KNHANES, 2007-2017); the Community Health Survey (CHS 2008-2017); the Korea Health Panel Survey (KHP 2011-2015); and the Korean Welfare Panel Study (KOWEPS 2006-2017). The proportion of individual reporting unmet healthcare needs as of 2017 was 8.8% (KNHANES), 10.6% (CHS), and 12.4% (KHP as of 2015). The proportion of households reporting unmet healthcare needs due to cost was 0.5% (KOWEPS). Annual percentage change was -19.2%, -13.3%, -5.8%, and -13.3% respectively. Low income populations had more unmet healthcare needs than high income populations. However, unlike the last two studies, the main reason for unmet medical reasons was that there was no time regardless of income level.

Unmet Healthcare Needs Status and Trend of Korea in 2016 (2016 미충족의료율과 추이)

  • Jang, Jieun;Yoon, Hyo Jung;Park, Eun-Cheol;Jang, Sung-In
    • Health Policy and Management
    • /
    • v.28 no.1
    • /
    • pp.91-94
    • /
    • 2018
  • Unmet healthcare needs do not end with the phenomenon itself, but lead to possibilities of increased severity of illness. Missed opportunities for treatment at the right timing increase possibilities of complications, and affect prognosis of disease. To examine current status and trends of unmet needs in Korea, we used data from four sources: the Korea National Health and Nutrition Examination Survey (KNHNES, '2007-2016); the Community Health Survey (CHS '2008-2016); the Korea Health Panel Survey (KHP '2011-2014); and the Korean Welfare Panel Study (KOWEPS '2006-2016). The proportion of individual reporting unmet healthcare needs as of 2016 was 8.8% (KNHNES), 11.5% (CHS), and 12.8% (KHP, as of 2014). Annual percentage change which characterizes trend for the follow-up period was -9.9%, -3.1%, and -1.3%, respectively. The proportion of individuals reporting unmet healthcare needs due to cost was 1.8% (KNHNES), 1.5% (CHS), and 3.0% (KHP). The proportion of households reporting unmet healthcare needs due to cost was 1.0% (KOWEPS). Annual percentage change was -10.0%, -15.2%, -5.4%, and -17.5%, respectively. Low income populations had more unmet healthcare needs than high income populations. Therefore, in order to improve unmet healthcare needs, it is necessary to focus on low income populations.

The Change in Readmission Rate, Length of Stay and Hospital Charge after Performance Reporting of Hip Hemiarthroplasty (고관절 부분 치환술 시술정보 공개에 따른 재입원율, 입원일수 및 진료비의 변화)

  • Jang, Won-Mo;Eun, Sang-Jun;SaGong, Pil-Young;Lee, Chae-Eun;Oh, Moo-Kyung;Oh, Ju-Hwan;Kim, Yoon
    • Journal of Preventive Medicine and Public Health
    • /
    • v.43 no.6
    • /
    • pp.523-534
    • /
    • 2010
  • Objectives: We assessed impact of performance reporting information about the readmission rate, length of stay and cost of hip hemiarthroplasty. Methods: The data are from a nationwide claims database, National Quality Improvement Project database, of Health Insurance Review & Assessment Service in Korea. From January 2006 to April 2008, we received information of length of stay, readmission within 30 days, cost of 22 851 hip hemiarthroplasty episodes. Each episodes has retained the diagnoses of comorbidities and demographics. We used time-series analysis to assess the shifting of patients selections, between high volume (over 16 operations in a year) and low volume institutions, after performance reporting (December 2007). The changes of quality (readmission, length of stay) and cost were evaluated by multilevel analysis with adjustment of patient's factors and institutional factors after performance reporting. Results: As compared with the before performance reporting, the proportion of patients who choose the high volume institution, increased 3.45% and the trends continued 4 months at marginal significance (p = 0.059). After performance reporting, national average readmission rate, length of stay were decreased by 0.49 OR (95% CI=0.25 - 0.95) and 10% (${\beta}$=-0.102, p<0.01) and cost was not changed (${\beta}$=-0.01, p=0.27). The high volume institutions were more decreased than low volume in length of stay. Conclusions: After performance reporting, readmission rate, length of stay were decreased and the patient selections were marginally shifted from low volume institutions to high volume institutions.

Design and Implementation of Web-based Information Reporting System for Group Project Management (그룹프로젝트관리 지원을 위한 웹기반 정보보고시스템의 설계 및 구현)

  • Kim, Myong-Ok;Park, Eun-Byul
    • The Journal of Society for e-Business Studies
    • /
    • v.15 no.4
    • /
    • pp.245-263
    • /
    • 2010
  • Today, large enterprises are changing their team organization to group organization. These trends have brought work flexibility of project and manpower usage. However, communication among group members has become more complicated, and it has been found that ERP was not efficient enough to solve this communication problem. The main purpose of this study was to design a quick and systematic communication system for group project management, and Web-based Information Reporting System (hence forth WIRS) has been proposed. The main topics covered in this paper are design of functions and system architecture, process model design, database design, and implementation of the prototype. Focus group interview was conducted and user feedback was positive about main functions for WIRS and its overall impact on the enhancement of productivity.