• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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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.

• 식품과학과 산업
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• 제50권4호
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• pp.92-103
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• 2017

A companion animal is a pet which lives and shares emotions with a person. The global pet industry economy has grown in recent times due to increased awareness of companion animals. In Korea, it grew from 800 million US dollars in 2012 to 2 billion US dollars in 2016, about 2.5-fold growth in five years. Within the pet industry, the pet food market occupies the largest market share having a value greater than 70 billion US dollars globally. In China, the average annual growth rate of the pet food industry is estimated at about 30%, and the market size is expected to reach 18 billion US dollars by 2020. The companion food market has potential to be the fastest growing and most viable food market in the future and would be a strategic employment avenue within the food industry. This report articulates the necessity for product development and institutional improvement of companion animal.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.277-285
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• 2022

This study aims to investigate the impact of the Corona pandemic on the earning quality (EQ) of Saudi national banks. It was conducted to evaluate the measurement of the earning quality based on the Penman approach. The researchers used the analytical method to conduct the study to find the effect of this Pandemic. Data was collected from the annual reports for the period 2010 to 2020 from Saudi national banks, which are twelve according to the annual report for the Saudi central bank, and eight of them were selected as a sample of the study. The banks are Alinma Bank, Al Rajhi Bank, Bank Al Bilad, The National Commercial Bank, Bank Aljazeera, Riyad Bank, Samba Financial Group (Samba), and Arab National Bank. The study findings showed that the Corona pandemic had a negative impact on the Saudi economy, and led to deflation in 2020 by 4.1% due to the oil sector. They also showed reducing oil production by the (OPEC +) agreement to achieve stability in the oil market and the non-oil sector. It was also revealed that the profits of Saudi commercial banks in 2020 decreased by 23.1% and that the Corona pandemic had Caused the earning quality to decline in all the studied banks.

• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.111-118
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• 2022

The purpose of this research is to evaluate the quality of non-financial information disclosure by companies listed on the Vietnamese stock exchange. In 2019, 140 annual reports from 140 companies listed on the Vietnam Stock Exchange were included in the research sample. The remaining 134 reports were eligible study after removing those that lacked essential data. Using the statistical software SPSS version 25 and Excel office software, the study has selected the data processing method and the disproportionate disclosure index method to evaluate the quality of non-financial information disclosure of companies. The findings of the study demonstrate that companies listed on the Vietnam stock exchange are particularly interested in giving non-financial information to financial statement consumers as required by law, although the level of disclosure is still inadequate. The findings also illustrate the varying levels of non-financial information disclosure by category of information, as well as substantial disparities between them (general information about the company, environmental and social information, corporate governance information, etc.). The findings of the study show that the majority of Vietnam's publicly traded enterprises are less interested in reporting environmental information.

• 농업과학연구
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• 제42권4호
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• pp.335-339
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• 2015

일본잡초학회를 참석하여 잡초방제 관한 최근 연구동향을 파악하고 이를 토대로 향후 잡초방제 연구의 발전방향과 전망을 제시하고자 하였다. 주요 연구분야로는 잡초연구, 잡초관리, 제초제, 그리고 해외동향 등이었다. 일반강연 49편, 포스터 발표 45편이 었다. 학회 일정 중에 미니심포지엄이 소분과로 나누어 각각 개최되었고, 젊은 과학자의 모임도 활발하게 진행되었다. 일본도 우리나라와 같이 기후변화에 따른 문제잡초의 증가 및 외래잡초의 관련연구의 비중이 높고, 친환경 방제를 위한 식물체 유래 제초활성 물질 탐색, 저항성 잡초를 방제하기 위한 연구들이 주로 이루어지고 있었다.

• Journal of Preventive Medicine and Public Health
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• 제54권3호
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• pp.161-165
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• 2021

Objectives: Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) spreads heterogeneously, disproportionately impacting poor and minority communities. The relationship between poverty and race is complex, with a diverse set of structural and systemic factors driving higher rates of poverty among minority populations. The factors that specifically contribute to the disproportionate rates of SARS-CoV-2 infection, however, are not clearly understood. Methods: We evaluated SARS-CoV-2 test results from community-based testing sites in Los Angeles, California, between June and December, 2020. We used tester zip code data to link those results with United States Census report data on average annual household income, rates of healthcare coverage, and employment status by zip code. Results: We analyzed 2 141 127 SARS-CoV-2 test results, of which 245 154 (11.4%) were positive. Multivariable modeling showed a higher likelihood of SARS-CoV-2 test positivity among Hispanic communities than among other races. We found an increased risk for SARS-CoV-2 positivity among individuals from zip codes with an average annual household income

• Journal of Chest Surgery
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• 제26권3호
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• pp.163-169
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• 1993

This is the result of the annual statistic analysis of thoracic and cardiovascular surgical cases in 1992 Korea. Overall 17, 520 cases of surgery [11, 732 cases of thoracic surgery by 54 institutes / 5, 788 cases of cardiovascular surgery by 48 institutes] were done. 1. Tumor [N=2, 532] : Lung was the most frequently involved organ by tumor [54.9%],and the remainders were mediastinum [16.2%] / esophagus [14.8%] / chest wall [11.7%] / tracheobronchus [1.3%] / pleura [1.1%] in order. Of 1, 082 cases of primary lung cancer surgery,the frequency of cell type was squamous [62.6%] / adeno [21.6%] / small cell [7.1%] / large cell [2.7%]. Of 411 cases of mediastinal tumor surgery,the frequency of cell type was neurogenic [28.8%] / thymoma [27.6%] / teratoma [17.7%] / congenital cystic [17.2%]. Of 376 cases of esophageal tumor surgery,primary cancer were the most [85.4%]. 2. Infection [N=3, 157] : Pleura was the most frequently involved organ [59.0%],and the remainders were lung [31.3%] / chest wall [8.6%] / mediastinum [1.1%] in order. 3. Miscellaneous [N=6, 043] : Lung and pleural disease esp. pneumothorax [85.1%] was the most frequent surgical indication. The remainders were chest wall anomaly [3.4%] / benign esophageal disease [3.4%] / diaphragmatic pathology [2.4%] / myasthenia [1.4%] in order. Of 85 cases of thymectomy for myasthenia gravis,thymoma was noted in 58.8%. 1. Congenital heart disease [N=3, 363] : The ratio of noncyanotic to cyanotic heart disease was 3:1. Of 2, 516 cases of noncyanotic heart disease,the frequency of disease entity was VSD [44.1%] / ASD [26.0%] / PDA [19.4%] / PS [3.3%],and that of 847 cases of cyanotic heart disease was TOF [29.4%] / ECD [15.6%] / TGA [9.7%] / DORV [7.6%]. Overall mortalities were 2.1% in noncyanotic and 12.2% in cyanotic heart surgery. 2. Acquired heart disease [N=1, 929] : Of 1, 422 cases of valvular surgery,single mitral pathology was the most frequent candidate [48.0%],and total 1, 574 prosthetic valves which were mainly mechanical [95.6%] were used. Of 376 cases of coronary surgery,triple vessel was the most [35.9%],and the frequency of bypassing grafts was great saphenous vein [52.9%] / internal mammary artery [44.7%] / artificial vessel [2.4%]. Overall mortalities were 3.4% in valvular and 4.5% in coronary surgery. 3. Pericardium,Cardiac tumor,Arrhythmia,Aortic aneurysm,Assist device,and Pacemaker : There were no specific changes compared to previous survey1]. This nation-wide inquiry will be continued and reported annually by KTCS Society.

• 감성과학
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• 제19권1호
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• pp.39-48
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• 2016

본 연구는 혁신적 기업에서 감성에 대한 인식 및 활용에 대해 기업의 연차보고서의 내용분석을 통해 밝히고자 하였다. 연차보고서는 현재 기업이 제공하는 상품(제품 및 서비스)에 대한 설명과 기업의 성과 및 방향에 대해 기술하였기 때문에 기업의 감성에 대한 관심 및 활용을 파악하기 위한 내용분석에 적합한 데이터이다. 감성에 대해서는 그 용어가 국내외에서 혼재되어 사용되고 있어, 연관 단어인 '감각', '감성', '정서'와 해당 영단어인 'sensibility'와 'sense', 'emotion', 'feeling', 'affection'의 사전적 정의를 분석하여 서로의 관계를 분석하였고, 본 용어들을 모두 내용분석에 포함하였다. 혁신적 기업을 선정을 위해 경제 학술지 Fast company에서 발표하는 2009년과 2014년의 'The world's 50 most innovative companies'의 리스트에 포함된 기업으로 추출하였다. 그 기업의 연차보고서를 바탕으로 상호 비교하여 2009년과 2014년 사이의 감성의 인식 및 활용에 대한 기업의 변화를 추적하였다. 내용분석의 정량적인 결과에서는 혁신성과 감성의 관련성이 강하지 않다고 판단되나, 정성적인 결과에는 5년 사이에 '감각(sense)'과 '감정(feeling)'에 대한 관심이 증대되고 있음을 확인하였다. 결론적으로, 기업에서 전략적으로 추구하는 혁신성의 방향이 기술 선도 및 차별화에서 사용자 경험 만족으로 옮겨지고 있으며, 사용자의 감각 및 감정을 측정, 평가, 표현하고자 하는 기업의 수가 증대되고 있음을 밝혔다.

• Korean Journal of Acupuncture
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• 제29권1호
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• pp.57-70
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• 2012

Objectives : The purpose of this study is to assess Traditional Korean Medicine (TKM) doctors' awareness and utilization of the case report, based on the opinion that careful observation on the case sometimes provides us with the important information as clinical trial especially in the traditional medicine research field. Methods : A questionnaire study was conducted among TKM doctors who participated in the annual continuous maintenance education (CME) held at 5 regions of the Republic of Korea. Results : Almost 60% of the respondents had read case reports published in medical journals and 67% had openly shared their clinical cases with their colleagues. Of the respondents, 18.6% had been educated on reporting cases, and only 16% had the experience of reporting cases on one's own. However, 32.6% of the respondents had the intention to report cases in the future. These results show significant differences between general physicians who holds a license but no hospital training experience and board certified TKM doctors who have training experience. Conclusions : A majority of TKM doctors have read case reports but holds little experience of having been properly trained. Through this research, it has been found that awareness of case reports is rising in hospital training. Thus, the objective of case report education for TKM doctors who have hospital training experience should be set on encouraging them to do more whereas for doctors without hospital training experience, the objective should be set on making them more exposed to case reports to heighten one's awareness.

• 융합경영연구
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• 제5권2호
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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.