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Integrated Reporting: A New Paradigm of Corporate Reporting

  • Bhasin, Madan Lal
    • 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.

Nomenclature of Pyroxenes

  • Morimoto, N.;Fabries, J.;Ferguson, A.K.;Ginzburg, I.V.;Ross, M.;Seifert, F.A.;Zussman, J.;Aoki, A.;Gottardi, G.
    • Journal of the Mineralogical Society of Korea
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    • v.1 no.2
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    • pp.131-145
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    • 1988
  • This is the final report on the nomenclature of pyroxenes by the Subcommittee on Pyroxenes established by the Commission on New Minerals and Mineral Names of the International Mineralogical Association. The recommendations of the Subcommittee as put forward in this report have been formally accepted by the Commission. Accepted and widely used names have been chemically defined, by combining new and conventional methods, to agree as far as possible with the consensus of present use. Twenty names are formally accepted, among which thirteen are used to represent the end members of definite chemical compositions. In common binary solid-solution series, species names are given to the two end members by the "50% rule." Adjectival modifiers for pyroxene mineral names are defined to indicate unusual amounts of chemical constituents. This report includes a list of 105 previously used pyroxene names that have been formally discarded by the Commission.

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Analysis on the Structure of Defect Consulting Report in Apartment Building (공동주택 하자감정서의 구성체계 분석)

  • Park, Jun-Mo;Seo, Deok-Suk;Kim, Ok-Kyue;Park, Gil-Bum
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 2013.05a
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    • pp.166-167
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    • 2013
  • There has been a defect dispute of apartment building in Korea. The defect dispute is complicated by main issues and details of dispute. It is yet to be solved. Meanwhile, a judge does not a inspection and analysis, but, related field expert who contracted professional engineer does. As a result, defect consulting report that an important judgment is used in a defect dispute. Therefore, this study does research on structure of defect consulting report. A defect consulting report has same items, irrespective of a defect consultant as a result that check 7 indexes about 10 cases. It has different structure's details depending on each defect consultants. And, it inserts new detail or deletes existing detail, does not show clear distinction.

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Conservation of landscape and culture in southwestern islands of Japan

  • Somiya, Kazuo
    • Journal of Ecology and Environment
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    • v.38 no.2
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    • pp.229-239
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    • 2015
  • The southwestern islands of Japan, especially southward from Amamioshima Island, have distinguished sets of nature and culture. However, various problems are arising on those islands. This report first introduces island characteristics as well as, their status briefly. Then it introduces conservation efforts. Since nature and culture are closely connected in the island system, conservation of the set of nature and culture is essentially important. From this point of view, this report focuses on two efforts. The first example is the effort for designation of a new national park with a new concept of "environmental culture type" and "ecosystem management type" in the Amami Gunto Islands. This effort is a new challenge to focus on the importance of cultural aspects. The second example is the unique effort of the national park visitor center to conserve as one set of integrated nature and culture with an alliance of all stakeholders in Taketomijima Island, Iriomote-Ishigaki National Park. The visitor center serves not only visitors, but also islanders. These two cases are good models that suggest hints for future conservation measures.

Ligation of Thoracic Duct Via Extrapleural Approach for the Treatment of Chylothorax - Report of 1 case- (유미흉에서 늑막외층 접근법을 통한 흉관 결찰술 -치험 1예-)

  • 김성완;김덕실
    • Journal of Chest Surgery
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    • v.36 no.11
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    • pp.883-885
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    • 2003
  • Traditional surgical management of chylothorax refractory to conservative treatment is thoracic duct ligation through a right open thoracotomy. A new surgical procedure of ligation of the thoracic duct via extrapleural approach is presented. Its advantages are less invasive, no need of a new drainage tube, and easier to expose the thoracic duct than the conventional transthoracic approach. We experienced a new surgical method in the treatment of the chylothorax and report it with literatures.

Yak-ju Treatment applied to Obese Patient : A Case Report (약주요법(藥注療法)을 이용한 비만치료 1례 : 증례보고)

  • Shin, Hyun-Taeg
    • Journal of Korean Medicine for Obesity Research
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    • v.5 no.1
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    • pp.147-155
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    • 2005
  • Yak-ju treatment is regarded as a new way to give a medication, and used many parts of medical field such as musculo-skeletal, aesthetic and cosmetic part. Recently I've experienced a good result by Yak-ju treatment for managing obese patient who had failed to lose his weight by conventional existing treatments comprised of herbal medicine, electro-lypolysis, negative pressure, ear acupuncture, behavior modification therapy and education for diet and exercise. This method can be recommended as a new method for curing obesity that can make up for the weak point of existing ways.

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Procedures Involving the IMA Commission on New Minerals and Mineral Names, and Guidelines on Mineral Nomenclature

  • Nickel, E.H.;Mandarino, J.A.
    • Journal of the Mineralogical Society of Korea
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    • v.2 no.1
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    • pp.47-55
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    • 1989
  • The Commission on New Minerals and Mineral Names (hereafter abbreviated as CNMMN) of the International Mineralogical Association was established in 1959 for the purpose of controlling mineral nomenclature, All proposals for introducing new minerals, changing mineralogical nomenclature, and discrediting or redefining existing minerals and mineral names should be submitted to the CNMMN for approval before publication. If approval is withheld, the proposal should not be published. This report incorporates material from previous reports on mineral nomenclature and procedures of the CNMMN (Fleischer, 1970; Donnay and Fleischer, 1970; Embrey and Hey, 1970; Hey and Gottardi, 1980; and Mandarino et al., 1984), and represents an attempt to consolidate this information and to present a there are differences between this report and the earlier ones, this versionis to be regarded as the correct one.

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A New Species and a Newly Reported Korean Species of the Genus Tiphia (Tiphiidae, Hymenoptera) from Korea and Japan

  • Kim, Jeong-Kyu;Han, Seung-Pil
    • Animal Systematics, Evolution and Diversity
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    • v.24 no.3
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    • pp.319-322
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    • 2008
  • A new species, Tiphia fuscopterum Kim and Han, is described based on two specimens collected in Korea and Japan. We also report Tiphia antigenata Allen et Jaynes for the first time in Korea. Tiphia ogurai Tsuneki is synonymized with T. antigenata. Detailed descriptions and digital images of these species are provided.

Five new records of monogonont rotifers from Korea

  • Song, Min Ok
    • Journal of Species Research
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    • v.7 no.4
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    • pp.333-339
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    • 2018
  • Rotifers collected from Duung and Gyeongpo wetlands in Korea were investigated. Five species belonging to five genera in four families of monogonont rotifers were identified: Cephalodella ventripes (Dixon-Nuttall), Dicranophorus grandis (Ehrenberg), Lecane undulata Hauer, Taphrocampa selenura Gosse, and Testudinella emarginula (Stenroos). All these species are new to the Korean fauna, even though they have very wide or cosmopolitan distributions. The present study is the first report on the genus Taphrocampa Gosse from Korea. The taxonomy and distribution of each new Korean record are briefly discussed here. The diagnostic characteristics, photomicrographs and the deposition of voucher specimen are provided for each new Korean record.