• 유통과학연구
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• 제14권6호
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• pp.75-80
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• 2016

Purpose - A growing demand for sustainability reporting has placed pressure on firms with non-financial information that affects firm valuation, growth, and development. In particular, a number of researchers have investigated various topics in Corporate Social Responsibility (CSR), non-financial information. Prior studies suggest that CSR may affect corporate outcomes like corporate reporting, financial performance, and disclosures. However, the results from prior studies are not clear whether CSR affects corporate outcomes. This is partially due to the measurement issues with CSR. In this study, we examine whether CSR affects the quality of corporate reporting, one of the popular measures in corporate outcomes. We find an evidence that CSR positively affects the quality of corporate reporting. Research design, data, and methodology - In this study, we collected a unique dataset of CSR from MSCI. Total 169 firms listed in the Korean Stock Exchange from 2011 to 2014 were collected and analysed with the detailed CSR reports. Using a correlation test, we found a weak association between CSR and the quality of corporate reporting. However, the regression tests provided a strong relationship between CSR and the quality of corporate reporting after controlling for other variables that may affect the quality of corporate reporting. Additionally, we calculated the t-statistics based on heteroskedaticity-consistent standard errors (White, 1980). Results - Before we run the regression test, we sort the measures of the two dependent variables into each rating of CSR (from AAA to CCC). The results indicate that the quality of corporate reporting measured by discretionary accruals and performance-matched discretionary accruals monotonically decrease as the CSR ratings increase. This supports our hypothesis. In the regression tests, the coefficient on MJDA (PMDA) is -0.183 (-0.173) and significant at the 5% level. We can interpret the results as CSR affecting the quality of corporate reporting in positive ways. Other coefficients on control variables are consistent with prior studies. For example, the coefficients on both LOSS and LEV are positive and significant at conventional level, meaning that firms with financial difficulty may harm their quality of corporate reporting. Conclusion - We found an evidence that CSR is positively associated with the quality of corporate reporting. This study contributes to the literature in various ways. First, this study extends the line of CSR research by providing additional evidence in the setting of ethical behaviors by managements. This is consistent with the hypothesis and supports the results of prior studies. Second, to the best of my knowledge, this is the first study using the MSCI CSR ratings. In contrast with prior studies using different measures of CSR, the MSCI CSR ratings allow us to provide in-depth analysis. Third, the additional measure of dependent variable (PMDA) allows us to improve the robustness of our results. Overall, the results provided this study to extend the findings in prior studies by providing incremental evidence.

• Journal of Multimedia Information System
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• 제7권2호
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• pp.141-146
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• 2020

Cine-Hangeul is a program that can predict the running time of a movie based on the screenplay before production. This paper seeks to verify the prediction reporting function of Cine-Hangeul, which is the standard Korean screenplay format. Moreover, this paper presents a method to increase the accuracy of the Cine-Hangeul reporting function. The objective of this paper is to offer a correction method based on scientific evidence because the current Cine-Hangeul reporting function has many errors. The verification process for five scenarios and movies confirmed that the default setting value of Cine- Hangeul's screening time prediction reporting was many errors. Cine-Hangeul analyzes the amount of textual information to predict the time of the scene and the time of the dialogue and helps predict the total time of the movie. Therefore, if a certain amount of text information is not available, the accuracy is unreliable. The current Cine-Hangeul prediction report confirms that the efficiency is high when the scenario volume is about 90 to 100 pages. As a result, prediction of screening time by Cine-Hangeul, a Korean scenario standard format program, confirmed the verification that it could secure the same level of reliability as the actual screening time by correcting the reporting settings. This verification also affirms that when applying about 50 percent of the basic set of screening time reporting, it is almost identical to the screening time.

• The Journal of Asian Finance, Economics and Business
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• 제7권1호
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• pp.9-17
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• 2020

This study examines the effect of financial reporting opacity and audit quality on stock price crash risk using listed firms in Japan. This study is the first research to examine the effect of financial reporting opacity on crash risk using a Japanese listed company. Furthermore, the effect of audit quality on crash risk is verified. High level auditors can mitigate crash risk by playing a role as a corporate governance device mechanism to reduce agency costs. We use a logistic regression and linear regression model to test whether financial reporting opacity and audit quality affect crash risk using listed firms in the Japanese stock exchange market during the fiscal years 2015 January through 2017 February. The results of this study suggest that the financial reporting opacity variable shows a positive relationship with CRASH, which states that a firm with more opaque financial reporting increases crash risk. The results suggest also that the firms audited by Big4 auditors experience less crash risk, implying that the audit quality in Japan can be one of the factors mitigating firm's crash risk. This study provides implications for financial reporting and audit quality to external stakeholders who wants to avoid losses.

• 한국멀티미디어학회논문지
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• 제8권5호
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• pp.587-595
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• 2005

MPEG-21 이벤트 리포팅은 MPEG-21 멀티미디어 프레임워크에서 디지털 아이템, 사용자, 피어 사이에 발생하는 보고 가능한 이벤트에 대한 표준적인 상호작용 방법을 제공하는 기술이다. 본 논문에서는 MPEG-21 이벤트 리포팅 구현을 위한 중요한 요소인 시간 구조를 정의하기 위하여 이벤트 리포팅에서 사용되는 시간의 종류 및 그 특성을 분석하여 공통적으로 적용할 수 있는 시간 구조를 정의하였다 표준에서의 상호운용성과 확장성을 제공하기 위하여 XML로 정의하여 예제를 구현하였고, 본 논문에서 정의한 구조가 국제표준 "ISO/IEC 21000-Part 15: Event Reporting WD 2.0"에 채택됨으로써 객관성 및 정당성을 입증 받았다.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.315-326
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• 2020

This study aims to test empirically whether the ASEAN Corporate Governance Scorecard (ACGS) has a positive effect on Sustainability Reporting (SR) and whether the ACGS and Sustainability Reporting (SR) have a positive effect on Firm Value (FV). The study was conducted in five ASEAN countries - Indonesia, Malaysia, Singapore, Philippines, and Thailand from 2014 - 2017. The research sample was collected from companies with the ACGS data and obtained with the help of 359 company observations. Hypothesis testing was performed using the Ordinary Least Square (OLS). The results of the study do not support all hypotheses. The ACGS has no effect on sustainability reporting. The ACGS has a significant negative effect on firm value, while sustainability reporting has a negative and insignificant effect on firm value. The ACGS and sustainability reporting are not good news for investors. This research's limitation is that companies rarely disclose the final value of the ACGS in their annual reports, so this research uses content analysis. The weakness of content analysis is the researchers' subjectivity so that the point of view between researchers is different. Besides, sustainability reporting for several ASEAN countries is voluntary, so not all companies can be sampled, which ultimately affects interpretation.

• 보건교육건강증진학회지
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• 제29권4호
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• pp.83-99
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• 2012

Objectives: The purpose of this review is to introduce reporting guidelines for health promotion research in an effort to enhance systematic structure and quality of health promotion research reported in academic papers. Methods: Widely accepted guidelines were selected for description, which focus on 4 distinct types of research design. Checklists and flow diagrams are described and compared. Results: CONSORT Statement is reporting guidelines for randomized controlled trials with a 25-item checklist and a flow diagram. TREND Statement with a 22-item checklist is to guide reporting of health research in nonrandomized design. STROBE Statement is a compiled guidelines for observational health research, accompanied by a 22-item checklist in a combined edition. PRISMA Statement consists of a 27-item checklist and a flow diagram, providing guidelines for reporting systematic reviews and meta-analyses. All items on the checklists and flow diagrams were introduced and discussed. Conclusion: Solid understanding of research designs and adoption of reporting guidelines will enhance the quality of research with information on internal and external validity. Education and training of researchers on the research reporting is required along with systems level adoption of efforts for research enhancement.

• 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.

• Journal of Advanced Marine Engineering and Technology
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• 제40권5호
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• pp.418-428
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• 2016

In this study, a Vessel Shore Report Management System (VSRMS) is developed for the International Maritime Organization (IMO), Maritime Service Portfolio (MSP) Number 8, which comprises vessel shore reporting. Several documents have to be completed before the arrival/departure of a vessel at a port, as each national port has its own reporting format and data. The present vessel reporting system is inefficient, time-consuming, and involves excessive paperwork, which results in duplications and errors. To solve this problem, in this study, the vessel reporting formats and data contents of various national ports are investigated, as at present, the reporting documents required by the current IMO standard includes insufficient information which is requested by national ports. Initially, the vessel reporting information of various national ports are collected and analyzed. Subsequently, a database structure for managing vessel reporting data for ports worldwide is devised. To make the transfer of data and the exchange of information of vessel reports much more reliable, efficient, and paper-free, VSRMS, which is a software application for the simplification and facilitation of vessel report formalities, is developed. This application is developed using the latest Microsoft C#.Net Programming Language in the Microsoft Visual Studio framework 4.5. It provides a user interface and a backend MySQL server used for database management. SAP Crystal Reports 2013 is used for designing and generating vessel reports in the original report formats. The VSRMS can facilitate vessel reporting and improve data accuracy through the reduction of input data, efficient data exchange, and reduction of the cost of communication. Adoption of the VSRMS will allow the vessel shore reporting system to be automated, resulting in enhanced work efficiency for shipping companies. Based on this information system and architecture, the consensus of various international organizations, such as the IMO, the International Association of Marine Aids to Navigation and Lighthouse Authorities (IALA), the Federation of National Associations of Ship Brokers and Agents (FONASBA), and the Baltic and International Maritime Council (BIMCO), is required so that vessel reporting is standardized internationally.

• 한국정보과학회논문지:컴퓨팅의 실제 및 레터
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• 제12권4호
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• pp.264-274
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• 2006

최근 들어 기업을 포함한 각 조직에서는 그들이 그 동안 축적한 데이타를 의미 있는 정보로써 활용하기 위해 데이타의 자유로운 포맷팅이 가능한 리포팅 툴을 의사 결정을 위한 데이타 분석 툴로서 확대 사용하고자 하는 요구가 증가하고 있다. 기존에는 하나의 동적 문서에 대해서 다수의 조회자가 발생하는 성격의 동적 문서들을 생성 및 배포하기 위하여 리포팅 툴을 사용해 왔다. 이러한 용도에 적합하도록 기존의 리포팅 툴은 서버 측에서 동적 문서의 생성을 담당하는 구조를 취하고 있다. 또한 서버 프로그램은 동적 문서의 미리 생성, 정기적 갱신 등을 담당하는 스케줄러와 반복된 생성을 피하기 위한 캐쉬 기능을 통하여 효율적 운영을 꾀하고 있다. 그러나 데이타 분석 용도의 동적 문서의 생성은 다수의 조회자를 고려한 동적 문서의 생성이 아니며 사용자가 다양한 값의 파라미터를 입력하는 방식으로 짧은 시간 간격으로 반복적인 동적 문서의 즉시 생성을 요구하는 특정이 있다. 이와 같이 리포팅 툴의 사용 범위 확대는 기존 리포팅 툴의 서버 측에 처리 부하를 증가시키고 있다. 본 논문에서는 제한된 리소스 환경에서도 대량의 데이타를 가공하여 동적 문서를 생성할 수 있는 리포트 뷰어를 통해 배포 목적이 아닌 데이타 분석 목적의 동적 문서의 경우 클라이언트 측에서 생성하도록 하여 서버의 부하를 분산시키고자 한다.

• 간호행정학회지
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• 제12권3호
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• pp.397-405
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• 2006

Purpose: The purpose of this study was to develop the medical error reporting system and to validate an trait of error in the Operating Room. Methods: Descriptive research design was used. The subjects were 30 nurses with below 5-year-career in a University Hospital. Data was collected from 11, April until 22, April, 2005 using web-based error reporting system. Data was analyzed by mean, standard deviation, $X^{2}-test$ using SPSS WIN 10.0 program. Results: A time of medical error in operating room nursing frequent occurrence was from 12 pm. to 4pm. 'Lack of sterile materials' management' was the best frequent occurrence of medical error in operating room nursing. Conclusion: The findings of this study show that manager of healthcare organization must develop the error reporting system more familiar and ordinary. Afterward, we prevent the repetitive medical errors in nursing care through analyzing of error reporting system.