• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.8
• /
• pp.61-67
• /
• 2020

This paper examines whether the combination of risk management and audit committee functions are associated with audit report lag. Audit report lag is considered an important aspect of the financial reporting. The financial reports are the main source of information for shareholders through which they make their decisions and it assists in reducing the information asymmetry. As the internal control mechanisms substitute the external ones, the internal board committees formed by the board of directors can reduce the audit work and, consequently, reduces the audit report lag. A key committee is the risk management committee. This paper examines whether the combination of risk management and audit committee functions are associated with audit report lag. We posit that a combination of such functions in one committee refereed as audit committee affects the audit report delay. Data were obtained from 198 manufacturing companies listed on the Saudi Stock Exchange (Tadawul) for the years 2016-2018. A pooled OLS regression analysis shows that a combination of risk management and audit committee functions in a stand-alone committee named "audit committee" is associated with longer audit report lag. The outcomes suggest companies should prioritize the establishment of standalone risk management committee with activities separated from those of audit committees.

• The Journal of Asian Finance, Economics and Business
• /
• v.10 no.2
• /
• pp.355-365
• /
• 2023

This study examined the relationship between corporate governance and risk disclosure via a systematic literature review and bibliometric visualization analysis. The study aimed to present evidence of risk disclosure intellectual structure, volume, and development knowledge trends. Data was extracted from Scopus and analyzed with Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and RTools. In turn, 64 articles were extracted from the Scopus database. The results demonstrated that the number of corporate governance and risk disclosure publications increased significantly from 2015 to 2019 compared to before 2015. RTools revealed the most prominent journals, authors, and interests in the field. The co-occurrences map was constructed based on 208 keywords from 64 articles, where the keywords were required to appear once in the research. Interestingly, the keyword search yielded new concepts relatively unexplored in the risk disclosure field. The 13 clusters were generated, which contained 1987 total links and 1567 direct citations. Based on the scientific analysis discussion, corporate governance and risk disclosure is an interesting topic that has produced many publications. Applying research keywords arguably aided in producing and publishing papers in top journals. Despite the number of publications decreasing due to the COVID-19 pandemic, the pandemic also presented new opportunities for future research.

• Journal of Acupuncture Research
• /
• v.38 no.1
• /
• pp.20-31
• /
• 2021

The objective was to evaluate the effectiveness and safety of acupuncture for patients with rotator cuff diseases. There were 12 electronic databases and 3 trial registries searched up to November 30th, 2019. All randomized trials were eligible, regardless of language, date of publication, or settings. The primary outcomes were pain, shoulder function, and proportion of improved participants assessed within 12 weeks of randomization of the trial. The Cochrane risk of bias for the studies was assessed. Effects sizes were presented as a risk ratio, mean difference, or standardized mean difference with a 95% confidence intervals. Grading of Recommendations Assessment, Development and Evaluation approach was adopted to rate certainty of evidence. Of the 3,686 records screened, 28 randomized trials (2,216 participants) were included in this review. The types of acupuncture included manual acupuncture, dry needling, electroacupuncture, acupotomy, warm needle acupuncture, and fire needle acupuncture. All of the studies had an unclear or high risk of bias related to more than 1 domain. Significant benefits of acupuncture in terms of pain and shoulder function were observed in all comparisons, however, the proportion of improved participants was not described in 2 comparisons. There was substantial heterogeneity among meta-analyzed trials. No serious harm was observed. For primary outcomes, the overall certainty of evidence was very low. There was very low certainty of evidence for the benefits of acupuncture for patients with rotator cuff diseases. The safety of acupuncture remains unclear due to the incompleteness of reporting. Future well-designed randomized trials with transparent reporting are required.

• Korean Journal of Clinical Pharmacy
• /
• v.32 no.3
• /
• pp.204-214
• /
• 2022

Objective: This study aimed to investigate the occurrence and types of the adverse events (AEs) associated with oral fluconazole and itraconazole and factors associated with specific types of AEs. Methods: We analyzed AEs reported by community pharmacies nationwide over 10 years using the Korea Adverse Event Reporting System database. Various AE terms were categorized into 18 types, and concomitant medications were classified by drug-drug interaction (DDI) severity. The relationship between the specific type of AE and age, sex, and number of concomitant medications was investigated using multiple logistic regression analysis. Results: A total of 879 AE reports of fluconazole and 401 reports of itraconazole were analyzed; of these reports, 321 and 83 reports of fluconazole and itraconazole, respectively, described concomitant drug administration categorized as DDI severity of contraindicated or major. Women had a higher risk of psychiatric AEs associated with fluconazole use (OR, 1.587; p=0.042). Polypharmacy increased the risk for psychiatric AEs (OR, 3.598; p<0.001 for fluconazole and OR, 2.308; p=0.046 for itraconazole). In dermatologic AEs, the mean age of patients who received itraconazole was lower than that of patients who received fluconazole (46.3±16.8 vs. 54.9±15.4; p<0.001). Co-administration of fluconazole with 1-3 drugs increased the risk of neurological AEs (OR, 1.764; p=0.028). Conclusion: When using fluconazole and itraconazole, psychiatric AEs should be noted, particularly in women and in case of polypharmacy; moreover, when fluconazole is co-administered with other drugs, attention should be paid to the occurrence of neurological AEs.

• Restorative Dentistry and Endodontics
• /
• v.45 no.4
• /
• pp.48.1-48.11
• /
• 2020

Objectives: This systematic review aimed to identify mean oxygen saturation values (SpO₂) using pulse oximetry in permanent maxillary anterior teeth. Materials and Methods: The MEDLINE, Scientific Electronic Library Online, Cochrane Central Register of Controlled Trials, EMBASE, and Literatura Latino Americana em Ciências da Saúde electronic databases were searched. Combinations and variations of "oximetry" AND "dental pulp test" were used as search terms. Studies reporting means and standard deviations of SpO₂ values were included. Two reviewers independently extracted data following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses checklist. Heterogeneity was assessed using the I² statistic, and all analyses were performed using R software. Study quality was assessed using the Quality Assessment of Diagnostic Accuracy Studies-2 tool and the Newcastle-Ottawa scale. Results: Of the 251 studies identified, 19 met the eligibility criteria and were included (total sample, 4,541 teeth). In the meta-analysis, the mean SpO₂ values were 84.94% (95% confidence interval [CI], 84.85%-85.04%) for the central incisors, 89.29% (95% CI, 89.22%-89.35%) for the lateral incisors, and 89.20% (95% CI, 89.05%-89.34%) for the canines. The studies were predominantly low-quality due to the high risk of bias associated with the index test, unclear risk regarding patient selection, and concerns about outcome assessment. Conclusions: Although most studies were low-quality, the oxygen saturation levels in normal pulp could be established (minimum saturation, 77.52%). Despite the risk of bias of the included studies, the reference values reported herein are clinically relevant for assessments of changes in pulp status.

• Journal of the Korean Society of Radiology
• /
• v.82 no.5
• /
• pp.1066-1082
• /
• 2021

Incidental adnexal masses considered indeterminate for malignancy are commonly observed on ultrasonography. Multiparametric MRI is the imaging modality of choice for the evaluation of sonographically indeterminate adnexal masses. Conventional MRI enables a confident pathologic diagnosis of various benign lesions due to accurate tissue characterization of fat, blood, fibrous tissue, and solid components. Additionally, functional imaging sequences, including perfusion- and diffusion-weighted imaging, improve the diagnostic efficacy of conventional MRI in differentiating benign from malignant adnexal masses. The ovarian-adnexal reporting and data system (O-RADS) MRI was recently designed to provide consistent interpretations in assigning risk of malignancy to ovarian and other adnexal masses, and to provide a management recommendation for each risk category. In this review, we describe the clinical application of multiparametric MRI for the evaluation of adnexal masses and introduce the O-RADS MRI risk stratification system.

• The Journal of Korean Physical Therapy
• /
• v.15 no.2
• /
• pp.157-167
• /
• 2003

Falls are a leading cause of injury, disability and death among people older than 65. Even without injury, falls cause a loss of confidence that results in reduced physical activity, increased dependency and social withdrawal. Fall prevention in the eldery people is a multifaced task that includes both the identification of risk factors and their modification strategies. Fall risk factors have been identified as both intrinsic and extrinsic. Intrinsic factors are those related to the physical and cognitive function of the person. Extrinsic factors are those which are included in the environmental hazards of everyday life. Combinations of interventions aimed at modifying both intrinsic and extrinsic risk factors can result in significant fall prevention in the geriatric population. This article selectively reviews the literature reporting exercise intervention to improve strength, balance and mobility.

• Korean Journal of Clinical Pharmacy
• /
• v.24 no.1
• /
• pp.39-44
• /
• 2014

Purpose: To investigate adverse drug reactions (ADR) and causative drugs in the elderly 65 years of age or older, using Korean spontaneous reporting adverse events reporting database from June 2009 to December 2010. Methods: We estimated the association between ADRs and implicated medications by calculating a proportional reporting ratio (PRR), reporting odds ratio (ROR), and information component (IC). We reexamined the most frequently implicated medications and ADRs, and the seriousness of ADRs. Then, we assessed reports and concordant rate of ADRs due to medications designated as "high-risk" in elderly by 2012 healthcare effectiveness data and information set (HEDIS) or "potentially inappropriate" by 2012 American Geriatrics Society updated Beers criteria for potentially inappropriate medications (PIMs). Results: Among 15,484 elderly reports, data-mining analysis by PRR, ROR and IC showed that 421 drug-ADR pairs were detected as signals (3,189). The most frequently reported ADR and causative drug were urticaria (470) and contrast media agents (647), respectively. One hundred eighty nine ADR cases were graded as serious. Twenty-two kinds of high-risk medications were shown to be implicated in only 0.9% of ADRs. Only thirty-nine cases were consistent with 2012 Beers criteria or HEDIS. Conclusion: These results suggest that management of the other medications including contrast media agents as well as close monitoring of PIMs are necessary for reducing ADRs in the elderly.

• Journal of Korean Biological Nursing Science
• /
• v.16 no.1
• /
• pp.33-40
• /
• 2014

Purpose: The purpose of this study was to identify the prevalence and risk factors of colon polyps. Methods: The subjects were 180 adults enrolled from examinees who underwent colonoscopy at the health promotion center and OPD in Ulsan University Hospital. The risk factors were collected by a self-reporting standardized questionnaire and medical records. Data analysis involved chi-square test, and multiple logistic regression. Results: The prevalence of colon polyps was 41.6%. The risk factors for colon polyps were significantly increased by the cases of subjects more than 50 years old (OR, 9.213; CI, 3.291-25.789), subjects who didn't have any regular high-intensity exercise (OR, 4.762; CI, 1.387-16.351), subjects whose intake of fruits was less than once per a week (OR, 5.938; CI, 1.069-32.985) and subjects who showed irregular defecation (OR, 3.066; CI, 1.178-7.980). Conclusion: This study suggests that eating habits and proper exercise, which promote a normal habit of defecation so as to be helpful in preventing colon polyps.

• Quality Improvement in Health Care
• /
• v.22 no.2
• /
• pp.27-40
• /
• 2016

Purpose: Globally, falls are a major public health problem. The study aimed to evaluate the predictive validity of the Timed Up and Go test (TUGT) as a screening tool for fall risk. Methods: An electronic search was performed Medline, EMBASE, CINAHL, Cochran Library, KoreaMed and the National Digital Science Library and other databases, using the following keywords: 'fall', 'fall risk assessment', 'fall screening', 'mobility scale', and 'risk assessment tool'. The QUADAS-II was applied to assess the internal validity of the diagnostic studies. Thirteen studies were analyzed using meta-analysis with MetaDisc 1.4. Results: The selected 13 studies reporting predictive validity of TUGT of fall risks were meta-analyzed with a sample size of 1004 with high methodological quality. Overall predictive validity of TGUT was as follows. The pooled sensitivity 0.72 (95% confidence interval [CI]: 0.67-0.77), pooled specificity 0.58 (95% CI: 0.54-0.63) and sROC AUC was 0.75 respectively. Heterogeneity among studies was a moderate level in sensitivity. Conclusion: The TGUT's predictive validity for fall risk is at a moderate level. Although there is a limit to interpret the results for heterogeneity between the literature, TGUT is an appropriate tool to apply to all patients at a potential risk of accidental fall in a hospital or long-term care facility.