• Journal of Korean Academy of Nursing Administration
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• v.12 no.3
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• pp.454-463
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• 2006

Purpose: This study was designed to identify the factors affecting the nurses' experience of non-reporting adverse incidents in hospital. Methods: This study is a cross-sectional, descriptive survey design and nonrandom, convenience sampling. Study subjects were 392 clinical nurses, who have agreed to be the subject of this research. The measuring instrument of attitudes toward incident reporting was developed by the authors. The questionnaire which consisted of 17 items about worry about appraisal, the belief in improvement, the intention of reporting, and knowledge was measured by 5-point Likert-type scale. The estimate of internal consistency was alpha =.84. Analysis of data was done with use of mean, t-test, ANOVA, logistic regression with SPSS program. Results: Clinical nurses had experience of reporting incident (51.3%), non-reporting incident (76.5%). Statistically, significant differences were found between experiences group and non experience group in intention on reporting, belief on improvement, and worry about appraisal. Logistic regression analysis showed that the significant predictors were caused by report no-fault cases, belief on improvement, worry about appraisal. Conclusion: The result also indicated that, to improve the incident reporting and risk management, it might be necessary to give a belief that it results on improvement and remove concern about punishment through construction of no-blame system.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.233-243
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• 2020

This study aims to assess the impacts of COVID-19 on International Financial Reporting Standards (IFRS), because of the problems associated with changing and amending the financial reports according to the policies established based on the circumstances of the epidemic. The study sample targeted several international financial reports that were amended based on epidemic conditions. The revised financial reporting period provides standardized reporting procedures for financial transactions worldwide despite the pandemic. Therefore, IFRS has been used to reduce challenges in financial reporting by monitoring the duration of social distancing while reporting matters to eliminate confirmed uncertainty and judgment. After analyzing the data obtained through global search engines, the results conducted provided evidence that COVID-19 affects financial reporting in companies around the world. Therefore, companies face difficulty reporting finances based on the challenging environment that the pandemic represents. Besides, IFRS fair value measurements consider the prices that were predicted according to current market values. The contexts of the changing the standards by IFRS to curb the effects of the COVID19 financial reporting was attained through evaluation of the online files that were randomly selected and filtered to obtain valid data.

• Nutrition Research and Practice
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• v.8 no.6
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• pp.644-654
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• 2014

BACKGROUND/OBJECTIVES: Although preclinical studies suggest that garlic has potential preventive effects on cardiovascular disease (CVD) risk factors, clinical trials and reports from systematic reviews or meta-analyses present inconsistent results. The contradiction might be attributed to variations in the manufacturing process that can markedly influence the composition of garlic products. To investigate this issue further, we performed a meta-analysis of the effects of garlic powder on CVD risk factors. MATERIALS/METHODS: We searched PubMed, Cochrane, Science Direct and EMBASE through May 2014. A random-effects meta-analysis was performed on 22 trials reporting total cholesterol (TC), 17 trials reporting LDL cholesterol (LDL-C), 18 trials reporting HDL cholesterol (HDL-C), 4 trials reporting fasting blood glucose (FBG), 9 trials reporting systolic blood pressure (SBP) and 10 trials reporting diastolic blood pressure (DBP). RESULTS: The overall garlic powder intake significantly reduced blood TC and LDL-C by -0.41 mmol/L (95% confidence interval [CI], -0.69, -0.12) (-15.83 mg/dL [95% CI, -26.64, -4.63]) and -0.21 mmol/L (95% CI, -0.40, -0.03) (-8.11 mg/dL [95% CI, -15.44, -1.16]), respectively. The mean difference in the reduction of FBG levels was -0.96 mmol/L (95% CI, -1.91, -0.01) (-17.30 mg/dL [95% CI, -34.41, -0.18]). Evidence for SBP and DBP reduction in the garlic supplementation group was also demonstrated by decreases of -4.34 mmHg (95% CI, -8.38, -0.29) and -2.36 mmHg (95% CI, -4.56, -0.15), respectively. CONCLUSIONS: This meta-analysis provides consistent evidence that garlic powder intake reduces the CVD risk factors of TC, LDL-C, FBG and BP.

• Korean Journal of Radiology
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• v.22 no.9
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• pp.1569-1578
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• 2021

The Korean Thyroid Imaging Reporting and Data System (K-TIRADS) is an ultrasound-based risk stratification system for thyroid nodules that has been widely applied for the diagnosis and management of thyroid nodules since 2016. This review article provides an overview of the use of the K-TIRADS compared with other risk stratification systems. Moreover, this review describes the challenges in the clinical application of the K-TIRADS, as well as future development directions toward the personalized management of patients with thyroid nodules.

• The Journal of Internal Korean Medicine
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• v.35 no.2
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• pp.111-118
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• 2014

Drugs may cause adverse effects, and spontaneous adverse drug reaction (ADR) reports have been used as the main method of drug safety evaluation after drugs have been released. The World Health Organization (WHO) collects ADR data reported from pharmacovigilance organizations in each nations. In China, pharmacovigilance centers operate with hierarchical structure at local, provincial and national levels. Also, Japan and Korea each operate their own respective independent pharmacovigilance organizations. WHO is collecting ADR reports for herbal medicine and 15~20% of all ADRs was related to herbal medicine in China. There are status reports of ADRs for herbal medicine in Japan as well. However, in Korea, there is no ADR reporting system regarding herbal medicine. In light of these overseas cases, a spontaneous ADR reporting system for herbal medicine in Korea should be necessary as well.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.51-58
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• 2020

The study aims to investigate the relationship between hedging with derivatives and subsequent firm-level stock price crash risk. Our sample consists of KOSPI- and KOSDAQ-listed companies from 2004 to 2014. The total firm-year observation is 4,886. We find that hedging with derivatives is related to greater possibilities of crash risk. The results suggest that the complexity of economic and financial reporting for derivatives may aggravate the company's information opacity, ultimately increasing the crash risk. We contribute to the growing body of literature on hedging with derivatives. Academics and practitioners have debated on whether or not hedging enhances transparency or rather makes the information environment more opaque. Theoretical research on the role of corporate hedging on information environment shows that hedging enhances earnings informativeness. Meanwhile, pieces of anecdotal and empirical evidence show that the economic and financial reporting complexity of derivatives can harm information transparency. Our results shed light on the question of whether and how hedging with derivatives affects information environment by examining the relationship between hedging with derivatives and crash risk. Furthermore, our findings provide useful insights for policymakers and practitioners. Specifically, our results raise a need for a more transparent disclosure on corporate hedging activities with derivatives.

• Journal of muscle and joint health
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• v.26 no.1
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• pp.35-45
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• 2019

Purpose: This study aimed to investigate perception of patient safety culture, incident reporting, and safety care activities among clinical nurses and to identify factors associated with the safety care activities. Methods: Structured questionnaires were used to collect data from 155 nurses who were involved in direct patient-care. Results: Descriptive statistical anaylses revealed that the mean score of patient safety culture was $3.26{\pm}0.32$ and $4.19{\pm}0.41$ was for the safety care activities. In incident reporting, reporting intention ($3.56{\pm}0.68$), belief in improvement ($3.42{\pm}0.60$), worry about appraisal ($3.37{\pm}0.65$) and reporting knowledge ($3.36{\pm}0.72$) respectively. Correlational analyses showed that perceived patient safety culture (r=.36), reporting intention (r=.34), belief in improvement (r=.32), and the knowledge (r=.38) in incident reporting were positively correlated with safety care activities, while the worry about appraisal in incident reporting attitude was negatively correlated. The factors associated with safety care activities were incident reporting knowledge (${\beta}=.31$, p<.001), supervisor/managers' attitudes toward patient safety culture (${\beta}=.29$, p<.001), belief in improvement of incident reporting attitude (${\beta}=.16$, p=.041). Conclusion: These results suggest that to improve safety care activities among hospital nurses, it is necessary to educate nurses on incident reporting. Also, a system-level approach is needed to support leadership in patient safety and to provide positive feedback on incident reporting.

• Journal of the Korea Safety Management & Science
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• v.7 no.3
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• pp.63-72
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• 2005

The purpose of this study is to examine the prevalence of musculoskeletal disorders and ergonomic risk factors for workers of printing business. A self-reporting survey and task analysis using video camera were performed to identify ergonomic risk factors associated with musculoskeletal disorders. We used the OWAS, RULA, and REBA methods to quantify the risk factors, and the results show that the printing business have high risk of work-related musculoskeletal disorders.

• Journal of Korean Academy of Nursing Administration
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• v.15 no.4
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• pp.581-592
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• 2009

Purpose: This study was designed to describe the nurses' knowledge and attitude about incidence reporting according to nursing organizational culture and organizational characteristics. Methods: The subjects of this study were 783 clinical nurses who were in A university hospital in Gyeonggi-Do. The data were collected from May, 20, 2009 to June, 2, 2009. The collected data were analyzed through descriptive methods, Pearson correlation coefficient, multiple regression in SPSS win(12.0). Results: Nurses' knowledge and attitude about incidence reporting were positively correlated with innovation oriented culture, relation oriented culture, and culture of patient safety. And among characteristics of nursing organization, communication, decision making, centralization were positively correlated with nurses' knowledge and attitude about incidence reporting. But the most correlated factor with nurses' knowledge and attitude about incidence reporting was culture of patient safety. Conclusions: The findings of this study suggest that to encourage reporting incidence, there must be a organizational approach, such as creating a culture of patient safety, active participating decision making, and communication.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.679-687
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• 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.