• Title/Summary/Keyword: disclosure report

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A Study on the Importance Factors for Improvement Way of Liens System (유치권제도의 개선방안을 위한 중요도 요인에 관한 연구)

  • Park, Kyoungchol;Chung, Jaeho
    • Land and Housing Review
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    • v.11 no.4
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    • pp.51-65
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    • 2020
  • The purpose of this study was to identify the problems related to the amendment and preservation of the lien system and to suggest a feasible and efficient improvement plan. The Analytic Hierarchy Process (AHP) and descriptive statistical analyses were used in this study. The survey subjects were divided into three groups based on their expertise: "Administrative Experts, Practical Experts, and Financial Institution Experts" and compared to find the results. The results show that 1) the procedural aspect was the most important for the large classification, 2) the supplementary disclosure system was the most important for the legislative aspect, and 3) the supplementation of the abuse of the lien report was the most important for the intermediate classification. Furthermore, the study showed that the most important finding was the reinforcement of punishment for the right of false reporting and illegal acts, followed by the registration order system (the creditor alone application), and the registration system (bond, debtor, joint application). The implications and suggestions of this study are as followed. With regard to the current lien system, illegal acts such as false liens and the misuse of multiple reporting were considered as the biggest problems. In terms of the effective improvement plan of the lien system, the misuse of reporting liens and improvement in the procedural aspects of reporting rights should be given top priority. Therefore, the most important course of action is to strengthen the punishment for false liens, improve the disclosure system and make it mandatory to report rights.

Analysis of Sustainability Report Content Using GRI: Public and Private Enterprise Perspective (GRI를 이용한 지속가능보고서 구성 분석: 공,사 기업 관점으로)

  • Yun, Ji Hye;Lee, Jong Hwa
    • Knowledge Management Research
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    • v.23 no.3
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    • pp.153-171
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    • 2022
  • With the global ESG management craze, domestic and foreign companies voluntarily declare sustainable management and actively respond by establishing strategies. The Financial Services Commission mandates the disclosure of sustainability reports representing ESG management sequentially and will expand to SMEs in the future. Information disclosure of sustainability reports is mainly done through international standards such as GRI, SASB, and TCFD, and many domestic companies use GRI Standards guidelines. This study examines the composition system of sustainability reports and compares public and private companies with GRI Standards to analyze sustainable management by type. This study revealed that public enterprises focused on social and labor, while private enterprises focused on the economy and environment through TF-IDF modeling. In addition, the electronic and information communication industries focused on product responsibility. Unlike previous studies that quantified and analyzed sustainability management according to grade, the current study analyzed sustainability reports, which are unstructured data. Therefore, the results of this study are expected to provide valuable theoretical and practical implications for researchers and supervisors interested in ESG management.

Measuring and Reporting Corporate Social Performance: An Exploratory Study for Practical Application of Double Bottom Line (기업의 사회적 성과 측정과 보고: 더블바텀라인의 실무 적용을 위한 탐색적 연구)

  • Jo, Illhyung
    • Knowledge Management Research
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    • v.21 no.2
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    • pp.1-19
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    • 2020
  • The purpose of this study is to suggest a practical way to measure and report corporate social performance as public interest in corporate social value pursuits increases. In particular, we will look for ways to measure and report on the financial and social performance of a company based on the concept of the Double Bottom Line (DBL), which has recently spread to big companies. For this purpose, this study analyzed the theoretical background and practical techniques related to measuring and reporting corporate social performance, and examined methods for measuring and reporting social performance in the existing financial performance measurement system. As a result, SROI was the most suitable method for measuring social performance of a company. It is recommended that social performance reporting follows the disclosure method of the accounting system, and the details of reporting suggest that using the standard of GRI Standard, an international standard related to sustainability reporting, is the most reasonable alternative to 'Double Bottom Line' performance reporting.

Study of the Decision Factors of Franchise Member Agreement - Based on the Written Disclosure of Information - (프랜차이즈 계약 결정요인에 관한 연구 - 정보공개서를 바탕으로 -)

  • Woo, Dae-Il;Lee, Chang-Ju;Yu, Jong-Pil
    • The Korean Journal of Franchise Management
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    • v.5 no.1
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    • pp.143-160
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    • 2014
  • This study focuses that the business starters can refer to this study, select better franchise headquarter and make the franchise member agreement. The most concerned part for the people who want to open franchise shop is what brand is reliable and safe to them. I have analyzed disclosure report that contains overall information of franchise headquarters and researched 300 franchise shops as sample. I drew the conclusion of the decision factors of franchise member agreement, overlooked demographical status by frequency analysis with SPSS 18.0 and performed disperse analysis to examine the decision factors of franchise member agreement and the difference between sex, service type, shop size and income level. In conclusion, the most concerned factor for the franchise agreement is sales management. Sex, shop size and income level are not meaningful factors, but the cost and training management factors are considered differently based on the service type. I hope 1) this study can be utilized for the franchise business starters judge and refer information level provided by the headquarters and make a successful franchise shop business. 2) this study can make solid relationship between franchise members and present a long term vision to them. Finally, this study can be a foundation to promote franchise field through making and supplementing the law of promoting proficient and good franchise headquarters and fairness of franchise transaction and franchise encouragement.

Exploration of Children's Age and Parental Emotional Supportiveness that Impact the Accuracy of Children's Memory (아동의 회상 보고 정확성에 아동의 연령, 양육자의 지지가 미치는 영향)

  • Lee, Seungjin
    • Korean Journal of Culture and Social Issue
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    • v.22 no.4
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    • pp.523-541
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    • 2016
  • Both the child's and defendant's testimonies play crucial roles in the court's ruling of a child abuse case. Thus, empirical studies examining a child's truthful report, that is, disclosure, of his or her experience and recantation of the disclosure have manifold practical implications. The objective of the present study was to examine how easily a child recants his or her testimony after witnessing and disclosing an adult engaging in a small mistake. Furthermore, this study examined whether the child's age and emotional support from his or her caregiver predict the recantation of the child's testimony. Children of age 5-8 years played with dolls with the experimenter and witnessed the experimenter breaking the doll mask. The experimenter asked the children to keep it a secret. Then the children had the first memory interview, during which the interviewer induced the child to disclose the incident. Based on the treatment conditions, some children were provided supportive feedback while other received unsupportive feedback from their primary caregivers (mother) regarding the disclosure, then were interviewed for the second time. First, the author of this study examined whether the children would recant their disclosure (whether they would deny the incident after telling the truth of about what happened to the doll), and also examined the features of the child's voluntary reports, that is, the degree of their honesty. The findings of the experiment indicated that there were age-specific differences in the frequency of recantation, meaning that older children (8-9-year-olds) showed a stronger tendency to maintain their recantation in the second interview than relatively younger children (6-7-year-olds). Furthermore, children who received supportive responses from their mothers regarding the disclosure demonstrated more honest reports compared to those who received unsupportive responses from their mothers. The findings of this study assist the understanding of the effects of social-motivational factors on the process of children disclosing the truth when voluntarily recalling a negative incident that they had experienced and provide practical implications in legal aspects.

RETRACTED: Design of LEO Constellations with Inter-Satellite Connects Based on the Performance Evaluation of the Three Constellations SpaceX, OneWeb and Telesat

  • Peng Zong;Saeid Kohani
    • Korean Journal of Remote Sensing
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    • v.40 no.3
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    • pp.317-317
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    • 2024
  • Notice: This article has been retracted as a result of the review (on May 14, 2024) by the Research Ethics Committee of the Korean Society of Remote Sensing, which confirmed research misconduct (plagiarism). The Korean Journal of Remote Sensing (KJRS) Editorial Office received a report alleging plagiarism in a paper published in KJRS authored by Zong and Kohani (2021). Following a thorough investigation by our Research Ethics Committee, we found significant similarities between the original paper (Lee and Mortari, 2017) and the paper (Zong and Kohani, 2021) published in KJRS. The scope of the plagiarism included a number of identical figures, tables, and equations, as well as textual content. As a result, the Research Ethics Committee of the Korean Society of Remote Sensing has decided to retract the paper (Zong and Kohani. 2021) for deliberately using the ideas, research content, and results of others without proper approval or citation. To preserve academic integrity, we take responsibility for enforcing ethical policies and proceeding with the follow-up actions: 1. Disclosure and preservation of the facts and reasons for the retraction of the plagiarized paper, 2. Prohibition of submissions for the next three years for the authors of the plagiarized paper, 3. Notification to the authors’ affiliated institution of the retraction of the plagiarized paper. We deeply regret to report for retraction of the article and apologize to the readers of KJRS and to the authors of the original work for any inconvenience caused.

Needs and considerrations of corporate security assessment (Focusing on financial companies) (기업 보안평가 공시제도의 필요성 및 구현방안 (금융회사 중심으로))

  • Kim, Bo;Lim, Jong-In
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.14 no.6
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    • pp.273-279
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    • 2014
  • Recently, it was occurred in the nation's largest Information spill about 140 million cases of credit card customers' personal and credit information. As such, it was rapidly to increase in consumer complaints about the privacy of personal information in accordance with outflow of financial companies increased accident. But it is still not clear precaution. Therefore, in financial customer position, it is possible to confirm and determine in advance whether or not superior to the security company. In addition, It is time to be required institutional device that can be a real effort to equip a good security company. This report is considered a model of "Disclosure of corporate security assessment " of these devices institutional study. And We study in realistic and objective stance about why do we need this policy.

Iranian Cancer Patient Perceptions of Prognosis and the Relationship to Hope

  • Seyedrasooli, Alehe;Rahmani, Azad;Howard, Fuchsia;Zamanzadeh, Vahid;Mohammadpoorasl, Asghar;Aliashrafi, Raha;Pakpour, Vahid
    • Asian Pacific Journal of Cancer Prevention
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    • v.15 no.15
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    • pp.6205-6210
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    • 2014
  • Background: The aim of this study was to investigate Iranian cancer patient perceptions of their prognosis, factors that influence perceptions of prognosis and the effect this has on patient level of hope. Materials and Methods: Iranian cancer patients (n=200) completed self-report measures of their perceptions of their prognosis and level of hope, in order to assess the relationship between the two and identify factors predictive of perceptions by multiple linear regression analysis. Results: Cancer patients perceived of their prognosis positively (mean 11.4 out of 15), believed their disease to be curable, and reported high levels of hope (mean 40.4 out of 48.0). Multiple linear regression analyses demonstrated that participants who were younger, perceived they had greater family support, and had higher levels of hope reported more positive perceptions of their cancer prognosis. Conclusions: Positive perceptions of prognosis and its positive correlation with hope in Iranian cancer patients highlights the importance of cultural issues in the disclosure of cancer related information.

Semantics-aware Obfuscation for Location Privacy

  • Damiani, Maria Luisa;Silvestri, Claudio;Bertino, Elisa
    • Journal of Computing Science and Engineering
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    • v.2 no.2
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    • pp.137-160
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    • 2008
  • The increasing availability of personal location data pushed by the widespread use of location-sensing technologies raises concerns with respect to the safeguard of location privacy. To address such concerns location privacy-preserving techniques are being investigated. An important area of application for such techniques is represented by Location Based Services (LBS). Many privacy-preserving techniques designed for LBS are based on the idea of forwarding to the LBS provider obfuscated locations, namely position information at low spatial resolution, in place of actual users' positions. Obfuscation techniques are generally based on the use of geometric methods. In this paper, we argue that such methods can lead to the disclosure of sensitive location information and thus to privacy leaks. We thus propose a novel method which takes into account the semantic context in which users are located. The original contribution of the paper is the introduction of a comprehensive framework consisting of a semantic-aware obfuscation model, a novel algorithm for the generation of obfuscated spaces for which we report results from an experimental evaluation and reference architecture.

Privilege and Immunity of Information and Data from Aviation Safety Program in Unites States (미국 항공안전데이터 프로그램의 비공개 특권과 제재 면제에 관한 연구)

  • Moon, Joon-Jo
    • The Korean Journal of Air & Space Law and Policy
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    • v.23 no.2
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    • pp.137-172
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    • 2008
  • The earliest safety data programs, the FDR and CVR, were electronic reporting systems that generate data "automatically." The FDR program, originally instituted in 1958, had no publicly available restrictions for protections against sanctions by the FAA or an airline, although there are agreements and union contracts forbidding the use of FDR data for FAA enforcement actions. This FDR program still has the least formalized protections. With the advent of the CVR program in 1966, the precursor to the current FAR 91.25 was already in place, having been promulgated in 1964. It stated that the FAA would not use CVR data for enforcement actions. In 1982, Congress began restricting the disclosure of the CVR tape and transcripts. Congress added further clarification of the availability of discovery in civil litigation in 1994. Thus, the CVR data have more definitive protections in place than do FDR data. The ASRS was the first non-automatic reporting system; and built into its original design in 1975 was a promise of limited protection from enforcement sanctions. That promise was further codified in an FAR in 1979. As with the CVR, from its inception, the ASRS had some protections built in for the person who might have had a safety problem. However, the program did not (and to this day does not) explicitly deal with issues of use by airlines, litigants, or the public media, although it appears that airlines will either take a non-punitive stance if an ASRS report is filed, or the airline may ignore the fact that it has been filed at all. The FAA worked with several U.S. airlines in the early 1990s on developing ASAP programs, and the FAA issued an Advisory Circular about the program in 1997. From its inception, the ASAP program contained some FAA enforcement protections and company discipline protections, although some protection against litigation disclosure and public disclosure was not added until 2003, when FAA Order 8000.82 was promulgated, placing the program under the protections of FAR 193, which had been added in 2001. The FOQA program, when it was first instituted through a demonstration program in 1995, did not contain protections against sanctions. Now, however, the FAA cannot take enforcement action based on FOQA safety data, and an airline is limited to "corrective action" under the program. Union contracts can exclude FOQA from the realm of disciplinary action, although airline practice may be for airlines to require retraining if there is no contract in place forbidding it. The data is protected against disclosure for litigation and public media purposes by FAA Order 8000.81, issued in 2003, which placed FOQA under the protections of FAR 193. The figure on the next page shows when each program began, and when each statute, regulation, or order became effective for that program.

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