• 대한한의학회지
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• 제41권2호
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• pp.122-136
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• 2020

Objectives: A case report is a detailed report of the symptoms, signs, diagnosis, treatment, and follow-up of an individual patient. The purpose of this study is to evaluate the quality of case reports from the Journal of Korean Medicine by the CARE (CAse REport) Guideline. Methods: Case reports published in the Journal of Korean Medicine from January 2016 to March 2020 were searched from Oriental Medicine Advanced Searching Integrated System (OASIS). We assessed the quality of reporting based on CARE (CAse REport) guideline as 'Sufficient', 'Not-Sufficient' and 'Not-Report'. Results: A total of 22 case reports were finally included for the assessment. The reporting items were reported as of reporting quality. After checking the result, there was a deviation in the sub-item reporting rate by a maximum 89.29%, a minimum 66.67% and a median 82.14% in case reports. Also after checking the quality in case reports by 28 detailed items in CARE guidelines, there were not reported 77% or more in the 5 sub-items 'Intervention adherence and tolerability', 'Informed consent', 'Adverse and unanticipated events', 'Diagnostic challenges', 'Patient perspective'. Conclusion: There is a need to improve the quality of case reports in the journal of Korean Medicine based on various studies using CARE guideline.

• 한국멀티미디어학회논문지
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• 제19권7호
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• pp.1159-1165
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• 2016

Traffic violations such as moving while the traffic lights are red have come from a simple omission to a premeditated act. The traffic control center cannot timely monitor all the cameras installed on the roads to trace and pursue those traffic violators. Modern vehicles are equipped and controlled by several sensors in order to support monitoring and reporting those kind of behaviors which some time end up in severe causalities. However, such applications within the vehicle environment need to provide security guaranties. In this paper, we address the limitation of previous work and present a secure and privacy preserving protocol for traffic violation reporting system in vehicular cloud environment which enables the vehicles to report the traffic violators, thus the roadside clouds collect those information which can be used as evidence to pursue the traffic violators. Particularly, we provide the unlinkability security property within the proposed protocol which also offers lightweight computational overhead compared to previous protocol. We consider the concept of conditional privacy preserving authentication without pairing operations to provide security and privacy for the reporting vehicles.

• Journal of Community Nutrition
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• 제2권2호
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• pp.135-140
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• 2000

The objectives of this study were to determine whether older Americans would provide valid energy intake information using a 24-hr recall method and to determine which characteristics were predictive of under-report of energy intake. We conducted 24-hour recalls on 83 male and 105 female community-dwelling older adults(66-87y) in the USA to assess energy(EI) and nutrient intakes. Basal metabolic rate(BMR) was calculated from age-and gender-specific equations of Schofield. Under-reporting was defined a priori as EI : BMR<0.9. Subjects volunteered demographic information, underwent depression and cognition exams, and completed a Level II Nutrition Risk Screen. Differences between under- and adequate-reporters were assessed using t-tests for characteristics and macro-nutrient profile. Stepwise regression analyses were used to predict under-reporting status. Under-reporting of EI occurred in 34% of the sample. Neither geriatric depression scale(GDS) score, nor self-reported weight loss were related to under-reporting. On average, under-reporters had higher body mass indices. The most significant variables for the main effect to predict the ratio of energy intake to estimated basal metabolic rate(EI : BMRest) were BMI and age. Using a standard cut-off of 76% of the recommended dietary allowances for Americans, under-reporters were consistently more likely to be classified as having inadequate nutrient, as well as energy, intakes. (J Community 2(2) 135∼140, 2000)

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.231-239
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• 2021

The purpose of this study is to analyze the effect of risk efficiency, financial decisions, and financial performance on firm value due to advances in financial reporting technology. This research was conducted on all banking sub-sector companies listed on the Indonesian capital market during a period of eight years, namely 2012-2019 which were selected using the purposive sampling method. The advancement of financial reporting technology is measured by two indicators based on the Internet financial reporting approach. Risk efficiency is measured using three indicators with a risk proxy relative efficiency approach using value at risk. Financial decisions are measured by two indicators that represent funding decisions and investment decisions. Financial performance is measured by two indicators with the profitability approach, and firm value is measured by two indicators based on the investor perception approach. The data analysis technique in this study used multivariate analysis with SEM-PLS. The empirical findings of this study are the advances in financial reporting technology, financial decisions, and risk-based efficiency value have a significant effect on firm value, while financial performance does not have a significant effect on firm value. Banking companies reduce risk to achieve efficiency and result in lower profits.

• 한국안전학회지
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• 제33권6호
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• pp.93-101
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• 2018

Various leading indicators of safety culture have been advocated for proactive actions as lagging indicators have limitations in reflecting the attitudes and behaviors due to their reactivity and low sensitivity. This study proposes a model of incident-reporting culture (IRC) and determines the influence of the components on incident-reporting rate (IRR) in order to develop proactive indicators of safety culture. A questionnaire survey was administered to 614 workers at a chemical company in Korea, and the internal psychological aspects were explored by using perceptions, attitude, and backgrounds. The relationship between these factors and IRR was quantitatively confirmed. The workers are more reluctant to report injury than property damage, the perception of severity is the most influencing factor, and most property damages are reported regardless of worker's willingness. These features should be prioritized when improving IRC, and the criteria of IRC need to be aligned with safety culture.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.797-808
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• 2021

This study examines the interaction between internal auditors' personality traits and the internal audit function effectiveness. It also investigates the effect of such interacted variables on financial reporting quality. This study employed a questionnaire survey to collect data from 193 internal auditors of Jordanian companies listed on the Amman Stock Exchange. The study model is validated and tested using the partial least squares structural equation modelling. The results reveal that all the examined personality traits of internal auditors significantly impact internal audit function effectiveness except for the extraversion trait. The results also show that personality traits have indirect effects on financial reporting quality via internal audit function effectiveness. These results suggest that internal auditors with high scores on openness to experience, emotional stability, and conscientiousness traits can be among the most significant contributors to the internal audit function effectiveness. The results also suggest that internal auditors' personality traits can be regarded as an internal audit function intangible resource that enhances effectiveness. The study's findings might be of interest to many different parties interested in enhancing internal audit function effectiveness and boosting the financial reporting quality, such as external and internal auditors, auditees, human resource departments, and Chief Internal Audit Executives.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.343-353
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• 2023

Corporate reputation is a widely debated topic among academics and a crucial issue in the business world. However, previous research in this area has been scattered and fragmented, leaving room for further study, particularly in terms of reputation measurement methods. Factors such as sustainability reporting, governance attributes, and company characteristics have been linked to improved company reputation. However, there is limited research on the effects of these variables on the new methods of measuring reputation, especially in developing countries like Malaysia. Therefore, the current study developed a new measurement for reputation and aimed to examine the relationship between these variables and the new proxy of reputation. The current study collected secondary data from the company's annual report for two years period of study (i.e., 2018 and 2019) and employed content analysis. A period of two years was chosen and deemed ample to provide insightful findings of the effect of the variables associated with reputation disclosure. The results indicate that sustainability reporting, outside directors, company size, leverage, and profitability significantly impact corporate reputation. This finding suggests that Malaysian PLCs and other firms in developing countries must recognize sustainability reporting as part of their reputation management strategy that influences the company's reputation.

• 융합경영연구
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• 제4권3호
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• pp.12-24
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• 2016

Fraudulent financial reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen to project a rosy picture of the Satyam to investors, employees and analysts, Mr. Raju (CEO and Chairman) fudged the account books so that it appeared to be a far bigger enterprise, with high profits and fast growth rate, than it actually was. The Satyam fraud has shattered the dreams of different categories of investors, shocked the government and regulators alike, and led to questioning of the accounting practices of statutory auditors and corporate governance norms in India. This is an exploratory study based on secondary sources of information. An attempt has been made to provide an explanation for various intriguing questions about Satyam scam. After thorough investigations by the CBI and SEBI, they have unveiled the methodology by which Satyam fraud was engineered. Finally, we recommend "Fraudulent reporting practices should be considered as a serious crime, and accounting bodies, courts and other regulatory authorities in India need to adopt very strict punitive measures to stop such unethical practices."

• Asia pacific journal of information systems
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• 제33권4호
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• 대한치과기공학회지
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• 제45권4호
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• pp.111-117
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• 2023

Purpose: This study aims to determine the status of dental technician's continuing education and licensing reporting and provide basic data that can aid in improving the operation of progressive continuing education and licensing reporting and development programs. Methods: This study included dental technicians nationwide who attended the 2023 Korea Dental Technology Expo & Scientific Conference and responded to an online survey from July 21 to July 23, 2023. In total, 180 copies were analyzed. The reliability of satisfaction with continuing education demonstrated a Cronbach's α of 0.924. IBM SPSS Statistics version 21.0 (IBM) was used to statistically analyze the collected data. Results: Satisfaction with continuing education for dental technicians was 2.78, 2.81, 3.21, 2.96, and 2.87 for the number of lectures offered, composition of major fields, lecture content, instructor level, and overall satisfaction, respectively. The average satisfaction with continuing education was 2.93, which was lower than the average (3 points). The investigation revealed that overall improvement was required. Conclusion: Measures for those who have not completed continuing education must be implemented within the government's legal influence by actively using the license reporting system. Strengthening verification of completion of continuing education, improving autonomous disciplinary rights, diversifying the content and learning methods of continuing education, linking with the license reporting system, improving institutional postevaluation, and introducing related policies should be conducted when opening a dental laboratory.