• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.841-848
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• 2021

This study seeks to investigate Key Audit Matters (KAMs) reporting of Thai listed companies in Thailand, and examines the influence of KAMs reporting on corporate financial performance. Data were collected from 180 companies listed in Thailand during 2016 to 2018, which accounted to 540 annual reports. KAMs reporting was quantified by content analysis from the audit reports, while financial performance and corporate characteristics were collected from the corporate annual reports. Descriptive analysis and multiple regressions were performed to analyze the data. The study results reveal that there was an increasing of KAMs reporting in audit report of listed companies in Thailand in terms of both number of issues and number of words across the observed period. The regression analysis indicates that was a significant and negative influence of words counted as KAMs reporting on financial performance, while there was no influence of KAMs reporting issue on the performance. Moreover, there was a negative relationship between corporate complexity and financial performance, while audit type had a positive correlation with financial performance. This study shows significant contribution on the implication of KAMs in an emerging economy and the role of KAMs as a communication device between auditor and stakeholders.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.1
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• pp.249-257
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• 2022

COVID-19 struck without warning, and by the first quarter of 2020, the world had plunged into a state of total closure as a means of containing the pandemic's devastating effect. Certainly, the pandemic shook many economies; some countries were able to cope, while third-world countries lost their invulnerability. Based on this, the current study looked at financial reports from Kuwaiti conventional and Islamic banks from 2019 to 2020 (before and after the pandemic) and compared the findings to see how much of an impact Kuwaiti conventional and Islamic banks had during the COVID-19 epidemic. Financial analysis of financial reports was used as a quantitative methodology, and variables were compared and analyzed, including (the liquidity ratio, profitability ratio, and financial leverage) within (14) Kuwaiti conventional and Islamic banks. The study found that the pandemic had a detrimental impact on both conventional and Islamic banks in Kuwait, as they were the first line of defense for the Kuwaiti economy during lockdowns and quarantines. Furthermore, there were significant implications on the Rate of Return on Investment, Debt, Financial Leverage, and Return on Equity.

• Korean Journal of Radiology
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• v.21 no.12
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• pp.1326-1333
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• 2020

Objective: To evaluate urologist satisfaction on structured prostate MRI reports, including report with tumor-node-metastasis (TNM) staging (report B) and with Prostate Imaging Reporting and Data System (PI-RADS) score with/without TNM staging (report C, report with PI-RADS score only [report C-a] and report with PI-RADS score and TNM staging [C-b]) compared with conventional free-text report (report A). Materials and Methods: This was a prospective comparative study. Altogether, 3015 prostate MRI reports including reports A, B, C-a, and C-b were rated by 13 urologists using a 5-point Likert Scale. A questionnaire was used to assess urologist satisfaction based on the following parameters: correctness, practicality, and urologist subjectivity. Kruskal-Wallis H-test followed by Nemenyi test was used to compare urologists' satisfaction parameters for each report type. The rate of urologist-radiologist recalls for each report type was calculated. Results: Reports B and C including its subtypes had higher ratings of satisfaction than report A for overall satisfaction degree, and parameters of correctness, practicality, and subjectivity (p < 0.05). There was a significant difference between report B and C (p < 0.05) in practicality score, but no statistical difference was found in overall satisfaction degree, and correctness and subjectivity scores (p > 0.05). Compared with report C-b (p > 0.05), report B and C-a (p < 0.05) showed a significant difference in overall satisfaction degree and parameters of practicality and subjectivity. In terms of correctness score, neither report C-a nor C-b had a significant difference with report B (p > 0.05). No statistical difference was found between report C-a and C-b in overall satisfaction degree and all three parameters (p > 0.05). The rate of urologist-radiologist recalls for reports A, B, C-a and C-b were 29.1%, 10.8%, 18.1% and 11.2%, respectively. Conclusion: Structured reports, either using TNM or PI-RADS are highly preferred over conventional free-text reports and lead to fewer report-related post-hoc inquiries from urologists.

• Journal of the Korea Safety Management & Science
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• v.11 no.4
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• pp.1-6
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• 2009

This study was evaluated the indicators of GRI guideline LA6-LA9 for industrial safety sanitation field on 22 domestic sustainable management reports and 46 overseas reports published by companies in 2007 and 2008, was developed new indicators with emphasis on industrial safety sanitation act, and was assessed whether they are released. As a result, LA6(Percent of total workforce represented in formal joint management-work health and safety committees that help monitor and advise on occupational health and safety programs) was evaluated highest in release ratio on whether to release the reports by each indicator of industrial safety sanitation field using domestic sustainable management report GRI guideline, and in the case of overseas companies, it was evaluated that there is no companies that release all from LA6 through LA9 among GRI guideline, but it was grasped that the ratio of partial release is high. As for the release of indicators was developed with the use of industrial safety sanitation act of 22 domestic companies, the release of indicator No. 1(report and industrial disaster record) and 10(health diagnosis) of industrial safety sanitation act was high. This study is meaningful in that it analyzed the industrial safety sanitation field of sustainable management report(CSR) that has not been attempted so far with the use of new indicators developed with emphasis on GRI guideline and industrial safety sanitation act.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• v.29 no.1
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• pp.125-129
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• 2005

This study aims to provide divers with improved safe diving practices by analyzing reports on scuba diving casualties that recently(from 1997-2003)occurred in Korea, Japan and USA. The result of this study can contribute toward preventing the diving accident. All the data were collected through the diving accident reports of various sourse, which include KUA(Korea Underwater Association) technical committee, the accident statistical data of National Maritime Police Agency, articles of domestic and foreign scuba diving magazine, accident reports of various newspaper, annual report on decompression illness and diving fatalities by DAN(Diver Alert Network), various type of data on diving accident from local as well as national seminars, and medical treatment data of diving accident.

• Journal of Advanced Marine Engineering and Technology
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• v.40 no.5
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• pp.418-428
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• 2016

In this study, a Vessel Shore Report Management System (VSRMS) is developed for the International Maritime Organization (IMO), Maritime Service Portfolio (MSP) Number 8, which comprises vessel shore reporting. Several documents have to be completed before the arrival/departure of a vessel at a port, as each national port has its own reporting format and data. The present vessel reporting system is inefficient, time-consuming, and involves excessive paperwork, which results in duplications and errors. To solve this problem, in this study, the vessel reporting formats and data contents of various national ports are investigated, as at present, the reporting documents required by the current IMO standard includes insufficient information which is requested by national ports. Initially, the vessel reporting information of various national ports are collected and analyzed. Subsequently, a database structure for managing vessel reporting data for ports worldwide is devised. To make the transfer of data and the exchange of information of vessel reports much more reliable, efficient, and paper-free, VSRMS, which is a software application for the simplification and facilitation of vessel report formalities, is developed. This application is developed using the latest Microsoft C#.Net Programming Language in the Microsoft Visual Studio framework 4.5. It provides a user interface and a backend MySQL server used for database management. SAP Crystal Reports 2013 is used for designing and generating vessel reports in the original report formats. The VSRMS can facilitate vessel reporting and improve data accuracy through the reduction of input data, efficient data exchange, and reduction of the cost of communication. Adoption of the VSRMS will allow the vessel shore reporting system to be automated, resulting in enhanced work efficiency for shipping companies. Based on this information system and architecture, the consensus of various international organizations, such as the IMO, the International Association of Marine Aids to Navigation and Lighthouse Authorities (IALA), the Federation of National Associations of Ship Brokers and Agents (FONASBA), and the Baltic and International Maritime Council (BIMCO), is required so that vessel reporting is standardized internationally.

• Asian Pacific Journal of Cancer Prevention
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• v.13 no.5
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• pp.1907-1910
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• 2012

Background: Breast cancer is the most prevalent cancer and the fifth cause of cancer death in Iranian women. Early detection and treatment are important for appropriate management of this disease. Mammography and ultrasonography are used for screening and evaluation of symptomatic cases and the main diagnostic test for breast cancer is pathological. In this study we evaluated mammography and ultrasonography as diagnostic tools. Methods: In this cross-sectional study 384 mammography and ultrasonography reports for 255 women were assessed, divided into benign and malignant groups. Suspected cases were referred for pathology evaluation. The radiologic and pathologic reports were compared and also comparison was performed based on age groups (more and less than 50 years old), history of breastfeeding and gravidity. Statistical analysis was performed by SPSS. Results: The mean ages of malignant and benign cases were $49{\pm}11.6$ and $43{\pm}11.2$ years, respectively. Sensitivity and specificity for mammography were 73% and 45%, respectively. Sensitivity and specificity for ultrasonography were 69% and 49%, respectively. There were statistical differences between specificity of mammography in patients based on factors such as history of gravidity, breastfeeding and sensitivity in patients equal or more than 50 years old and less. Conclusion: Factors affecting different results in mammography and ultrasonography reports were classified into three groups, consisting of skill, experience and training of medical staff, and setting of instruments. It is recommended that health managers in developing countries pay attention the quality of setting and man power more than current status. Policy-makers and managers must establish guidelines regarding breast imaging in Iran.

• Hwankyungkyoyuk
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• v.13 no.1
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• pp.75-86
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• 2000

The purpose of this study is to analyze the content of environmental inquiry activities and values of elementary school students written in their reports of the Energy Environment Inquiry Activity Contest which is a unit contest of the Youth Science Festival held annually in Korea and get some ideas for the valuable way of Korean environmental education. 10 teams' reports were gathered and the locality, class study area, inquiry theme, inquiry method and values were analyzed and introduced as case studies to get some insights to teach elementary school students environmental values through inquiry activities of science subject approach. Each teams set various inquiry themes in the content domain of energy resources and earth environment conservation focusing on each team's geographical characteristics and occurring environmental problems in their local areas. There were 16 sentences representing technocentrism and 12 sentences representing ecocentrism. 5 of 10 teams showed both of technocentrism and ecocentrism in their reports. But their was only scientific knowledge without any environmental values in one team's report. Inquiry activity is a good teaching-learning method to develop environmental literacy. There should be environmental values involved as far as it is the environmental inquiry activities using environmental subject matter. The result of this study proposes that environmental educators should actively intervene for inquirers to set a stage in the whole process to search for an alternative to solve environmental problems involved in their project activities. The reason is because the environmental education in the elementary school is established to operate by the infusion way into various subjects already existed in the Korean curriculum.

• The Journal of Economics, Marketing and Management
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• v.5 no.2
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• pp.10-32
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• 2017

The landscape of corporate reporting is changing quickly. The concepts, elements and principles that characterize the way organizations plan, manage and report their annual performances are currently being questioned, debated, and redesigned throughout the world. However, widening the scope of corporate performance and reporting is a major issue. Research needs to bridge the gap between social and financial performance by considering corporate performance in a wider perspective. At base, IR is a relatively new but powerful idea: enhancing the way organizations think, plan and report the story of their business. Organizations are using IR to communicate a clear, concise, integrated story that explains how all of their resources are creating value. This paper examines the rise of what has been widely claimed to represent a new and striking future for corporate reporting, namely the notion of "Integrated Reporting" (IR). Unfortunately, there is poor empirical research work undertaken which has focused on published integrated reports. This research study provides initial analysis of the content and structure of the corporate integrated reports published in 2013 and available on the International Integrated Reporting Council (IIRC) Emerging Examples Database. As part of this study, Integrated Reports were analyzed for company information, report information and report content. Moreover, they were also evaluated as to the extent these adhered to the integrated reporting (IR) Guiding Principles, Content Elements, and the multiple capitals model. Findings of this study indicate that "early integrated reports were mostly lengthy, fail to adhere to all the guiding principles, and covered four of the six capitals suggested." At present, no universally accepted global framework for IR exists and it is still largely a voluntary practice. We believe that IR of both financial and non-financial performance should be made mandatory, and it should become a universal practice for all the global listed companies within the next 5-10 years.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.46 no.1
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• pp.32-41
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• 2023

Recently, many studies are being conducted to extract emotion from text and verify its information power in the field of finance, along with the recent development of big data analysis technology. A number of prior studies use pre-defined sentiment dictionaries or machine learning methods to extract sentiment from the financial documents. However, both methods have the disadvantage of being labor-intensive and subjective because it requires a manual sentiment learning process. In this study, we developed a financial sentiment dictionary that automatically extracts sentiment from the body text of analyst reports by using modified Bayes rule and verified the performance of the model through a binary classification model which predicts actual stock price movements. As a result of the prediction, it was found that the proposed financial dictionary from this research has about 4% better predictive power for actual stock price movements than the representative Loughran and McDonald's (2011) financial dictionary. The sentiment extraction method proposed in this study enables efficient and objective judgment because it automatically learns the sentiment of words using both the change in target price and the cumulative abnormal returns. In addition, the dictionary can be easily updated by re-calculating conditional probabilities. The results of this study are expected to be readily expandable and applicable not only to analyst reports, but also to financial field texts such as performance reports, IR reports, press articles, and social media.