• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.443-453
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• 2022

This study examines the effect of board structure and audit committee structure on financial reporting timeliness among Malaysia's top 100 public listed companies. Specifically, this study examines whether board independence, CEO duality, board ownership, audit committee independence, audit committee competence, and audit committee diligence influence the financial reporting timeliness of the public listed companies. This study selects the top 100 public listed companies by market capitalization listed on the Main Market of Bursa Malaysia as the sample since the main board has more public reprimands on financial reporting timeliness compared to other boards. The content analysis on annual reports for five years from 2015 to 2019 is utilized. The results show that audit committee competence and audit committee diligence significantly affect financial reporting timeliness. In contrast, board independence, CEO duality, board ownership, and audit committee independence have insignificant relationships with financial reporting timeliness. The findings in this study are helpful for compliance analysis and strategy formation in enhancing financial reporting timeliness. This study contributes to the agency theory by providing a new perspective on how different sections of corporate governance features interact together to influence financial reporting timeliness. In addition, the findings can assist the regulators in establishing quality corporate governance.

• 한국의료질향상학회지
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• 제24권2호
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• pp.62-75
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• 2018

Purpose: The objective of this study was to publicly report the hospital-level surgical volume for 7 types of surgery including gastrectomy. Also, to investigate the changes in patient behaviors after the public reporting among patients with gastrectomy. Methods: This study used data from the National Health Insurance Service Cohort. The data comprised of 2,214 patients who were diagnosed with gastric cancer and underwent gastrectomy during 2004-2012. An interrupted time series analysis was performed to investigate the association between patients' choice and public reporting. Results: 79.27% of the patients visited a hospital with high surgical volume. The time trend after introduction of public reporting was positively associated with visiting a high volume hospital (per 1 month, RR: 1.004, p=0.0329). However, after adjusting the health policies by reducing copayment, public reporting on surgical volume was not associated with visiting a high volume hospital. Sub-group analyses had also similar results. Conclusion: Patients were more affected by policies on economic support than on public reporting, and the changes in treatment options may have been affected by the increasing preference for large size hospitals. Thus, public reporting did not significantly improve the options available for patients and their decision making on health care utilization.

• 대한통합의학회지
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• 제6권3호
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• pp.43-57
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• 2018

Purpose : The act of reporting child abuse by people obliged to report child abuse is a way to detect long-term incidents of child abuse in early stages and to prevent a vicious cycle of social crimes. Thus, this study intends to enhance the reporting of child abuse through a study on the perception of people obliged to report child abuse through the public service announcement on child abuse. Methods : First, in order to identify the demographic characteristics of the subjects, the frequency and percentage were calculated. Second, in order to verify the reliability of the variables, Cronbach ${\alpha}$ was calculated. Third, in order to examine the perception of people obliged to report child abuse and the perception of reporting, a t-test (verification) and One-way ANOVA were conducted. Fourth, in order to identify the relationship between variables, a Correlation analysis was conducted. Result : The results show that people obliged to report child abuse did not perceive the public service announcement on child abuse positively and it varied depending on their jobs. The correlation between the public service announcement on child abuse and sub-factor of perceptions of reporting showed that a positive correlation was found in reliability, interest, understanding, perceiving the public service announcement on child abuse, perceiving severity and effectiveness, whereas a negative correlation was found in perceiving hazards. Conclusion : The education for preventing child abuse is required by the job type of people obliged to report. It is necessary to convey the message of effective public service announcement. The public service announcements on child abuse must be nationwide and long-term projects.

• 한국보건간호학회지
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• 제30권2호
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• pp.236-246
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• 2016

Purpose: The purpose of this study was to investigate the Nurses' perception of child abuse, effectiveness of reporting, and barriers to reporting. Method: We surveyed 155 nurses at a University Hospital by using convenience sampling. The perception of child abuse, effectiveness of reporting, and barriers to reporting were measured using structured questionnaires. Data analysis was performed using SPSS WIN 21.0 program. Results: In nurses' perception of child abuse, the perception of physical abuse was higher than that of others - such as neglect, sexual abuse, and emotional abuse. Among nurses, the perception of child abuse was different according to age, material status, children, nurse career, education level, religion, experience of education, and perception of mandated reporter. The results showed a significant correlation between the perception on child abuse and perception on the effectiveness of reporting, as well as between perception on the effectiveness of reporting and perception on barriers to reporting. Conclusion: Based on the findings of this study, it is suggested to develop education programs and guidelines to help nurses to make appropriate decisions for the proper professional intervention when a child abuse case is suspected.

• 보건행정학회지
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• 제22권3호
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• pp.427-450
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• 2012

Objectives : This study examined the factors influencing variation by local areas of antibiotics prescription rate in upper respiratory infections (URI) according to the public reporting. Methods : We used the National Health Insurance Claims Data which the clinics claimed for URI (Korean Standard Classification of Disease, J00 ~ J06) in ambulatory care. The period of analysis was from the first quarter (from January to March) of 2005 to the first quarter of 2007. The number of samples was total 242 local areas that included all clinics (N = 7,942), which prescribed antibiotics for URI in ambulatory care. Results : None of the demographic and socioeconomic characteristic indicators was statistically significant. Among the provider factors, An increase in number of doctors and the average annual antibiotics prescription rate (from 2003 to 2004) for URI by local area were significantly related to an increase of antibiotics prescription rate according to the public reporting. And an increase in number of pediatric clinics, the proportion of clinics less than 5 years since has opened and the average annual fluctuation of antibiotics prescription rate (from 2003 to 2005) were significantly related to a decrease in antibiotics prescription rate by local area according to the disclosure of information. Conclusions : According to the public reporting, the antibiotics prescription rate in clinics had decreased sharply. However, the reduction of antibiotic prescription rate varied in different local areas. The factors influencing variation by local areas in antibiotics prescription rate can be used for establishing effective strategies to reduce variation by region in antibiotics prescription rate.

• 보건행정학회지
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• 제24권2호
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• pp.164-171
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• 2014

Background: Safety of drugs has become a major issue in public healthcare. Spontaneous reporting of adverse drug reaction (ADR) is the cornerstone in management of drug safety. We aimed to investigate the awareness and knowledge of spontaneous ADR reporting in general public of Korea. Methods: A total of 1,500 study subjects aged 19-69 years were interviewed with a questionnaire for their awareness and knowledge related to spontaneous ADR reporting. Computer assisted telephone interview was performed from 27th February 2013 to 4th March 2013. Target population was selected with quota sampling, using age, sex, and residence area. Healthcare professionals such as physicians, pharmacists, and nurses were excluded. The survey questions included awareness of spontaneous ADR reporting, opinions on ways to activate ADR reporting, and sociodemographic characteristics. Results: Overall awareness of spontaneous ADR reporting system was 8.3% (${\pm}2.53%$) among general population of Korea. Major source from which people got the information regarding ADR reporting was television/radio (69.9%), followed by internet (19.3%), and poster/brochure (6.1%). Awareness level differed between age groups (p<0.0001) and education levels (p<0.0001). Upon learning about the ADR reporting system, 88.5% of study subjects agreed on the necessity of ADR reporting system, while 46.6% thought promotion through internet and mass media as an effective way to activate ADR reporting. Conclusion: The overall awareness of spontaneous ADR reporting should be enhanced in order to establish a firm national system for drug safety. Adequate promotions should be performed targeting lower awareness groups, as well as various publicity activities via effective channels for the general population.

• Journal of the Korean Data and Information Science Society
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• 제19권2호
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• pp.431-441
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• 2008

A public opinion poll's importance is at this time increasing now. Especially, a news report with a fair and objective execution and investigative reporting Moral Code is very important. But a research on the basis of investigative reporting Moral Code is not yet carried out. In this paper, with the center of a public opinion poll involved in the 17th Presidential Election of Korea, investigative reporting Moral Code has been analyzed measurably how well observed in the Press. Furthermore, it has been compared with findings carried out in the year 2002. Finally, through comparing response rate with actual results acquired in a survey of public opinion, I proposed a response rate acquisition.

• 한국보건간호학회지
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• 제11권2호
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• pp.73-82
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• 1997

This study was done to analyze the health behavior of 5.166 elementary students from a urban city. They were students in grades 4. 5 and 6 attending five elementary schools which were selected from a city close to the capital city of Seoul. Health behaviors were measured using a questionnaire which was developed by WHO and was used by European countries. The data was managed and analysed using DBASE and SAS computer programs. The results of this study were as follows: 1. Eating behavior $\cdot$ Having Breakfast : Male students who were older had a higher number reporting having no breakfast(p< .05) $\cdot$ Taking Supplements : Older students had a higher number reporting taking nutrition supplements(p<.05) $\cdot$ Drinking milk: Female students had a lower number reporting drinking milk (p<.05). $\cdot$ Taking snacks : Female students who were older had a higher number reporting taking snacks(p< .05). $\cdot$ Drinking boiled water Male students had a lower number reporting drinking boiled water(p<.05). 2. Using seat belt Female students who were older had a lower number reporting using seat belt(p<.05). 3. Smoking : Male students who were younger had a higher number reporting experience with smoking(p <.05). 4. Personal hygiene $\cdot$ Washing hands before meals : Male students who were younger had a lower number reporting washing hands before meals(p<.05). $\cdot$ Brushing teeth: Male students had a lower number reporting brushing teeth(p<.05). 5. Reading distance : Younger students had a higher number reporting near reading distance(p<.05). 6. Exercise: Female students who were younger reported less exercise(p<.05). 7. Sewage Managing : Male students had a lower number reporting separating of garbage according to recyclability(p<.05).

• 한국언론정보학보
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• 제66권
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• pp.110-132
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• 2014

본고에서는 숱한 논란에 휩싸여 온 한국 공영 방송의 공정 보도에 관한 개념 정립 및 공정 보도 재단을 위한 모델 구축에 나섰다. 이에 따라 공영 방송의 공정 보도가 중립성, 균형성, 불편부당성을 주요 가치로 내세우는 공론(公論)과 사실성 및 사회적 다양성, 사회적 약자 보호 등의 다원적 가치를 내세우는 정론(正論)의 이원적 개념으로 구성돼 있다고 보고, 공론과 정론이 고르게 발달한 경우는 '목양자' 언론으로, 공론과 정론 가운데 한쪽으로 무게 중심이 더 치우친 경우는 각각 '곡예사'과 '호민관' 언론으로, 마지막으로 공론, 정론 모두 취약한 경우는 '나팔수' 언론 모델로 규정지었다. 이후, 본고에서는 방송학회 회원들을 대상으로 박근혜 정부를 포함해 3개 정부 하에서의 공영 방송의 공정 보도에 대한 설문 조사를 실시해 방송 전문가들이 인식하는 한국 공영 방송의 공정 보도는 위의 네 모델 가운데 어느 쪽에 가까운지 분석해 보았다. 조사 결과, 방송학회 회원들이 인식하는 한국 공영 방송의 공정 보도는 노무현 정부 당시에 비해 이명박과 박근혜 정부 하에서 상대적으로 낮은 평가를 받고 있는 것으로 나타났으며, 공론과 정론 양쪽을 고르게 아우르는 '목양자' 언론 모델보다 공론과 정론 모두에 있어 취약성을 보이는 '나팔수' 언론 모델에 가까운 것으로 분석됐다. 방송학회 회원들은 또, 한국 공영 방송의 공정 보도가 중립성과 균형성, 형평성과 불편부당성에 상대적인 무게 중심을 두고 있다고 응답함으로써 한국 공영 방송의 공정 보도는 '곡예사' 언론 모델의 특성도 띠고 있는 것으로 분석됐다.

• 지식경영연구
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• 제21권2호
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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.