• 품질경영학회지
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• 제35권3호
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• pp.47-54
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• 2007

CSR(Corporate Social Responsibility) is the subject which has been discussed for a long time, but real preparations of the corporations begin recently. International organizations and global corporation councils have announced their own guidelines about CSR The corporations have to establish responsible departments in their organizations and begin to publish reports which deals with the social responsibility. GRI(Global Reporting Initiative) have launched international guideline for corporate reporting and ISO has progressed making international standard for CSR. This paper is a study about understanding the international regulations tendency of CSR and the trend of Corporate Reporting for their sustainable development of the organizations.

• 문화기술의 융합
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• 제4권2호
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• pp.33-42
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• 2018

2015년 1월 28일 제정되었던 환자안전법이 2016년 7월 26부터 시행되고 있다. 환자안전법은 환자안전문제에 있어 사후적인 민 형사상 책임추궁에 초점을 두고 있던 과거시스템에서 탈피하여 사전적으로 의료오류(medical error)의 예방을 위해 보고시스템을 통하여 각종 오류를 수집 집적한 후 얻어진 결과물을 진료에 반영함으로써 위해를 예방하고자 하는 방식으로 이루어져 있다. 이 법의 유효성을 위해서는 환자안전사고의 예방 보고 재발 방지 등을 위한 환자안전관리체계구축의 핵심적인 전제인 '환자안전사고의 자율보고 및 보고 학습시스템'의 활성화가 관건이다. 그리고 이 시스템이 활성화되기 위해서는 무엇보다도 많은 양의 보고자료축적이 필수적인 전제요건이다. 그럼에도 불구하고 약 17개월 동안 단 2건에 불과한 보고가 있었을 뿐이다. 외국의 선례에서는 이 문제를 해소하기 위하여 부분적으로 의무보고시스템을 도입하고 있다. 본 글에서는 현행 자율보고시스템의 타당성과 발의되어 있는 두 개정안을 비판해보고, 부분적 의무보고시스템의 도입을 제시해보고자 한다.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제5권2호
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• pp.247-268
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• 2011

Due to the application-specific nature of wireless sensor networks, the sensitivity to such a requirement as data reporting interval varies according to the type of application. Such considerations require an application-specific, parameter tuning paradigm allowing us to maximize energy conservation prolonging the operational network lifetime. In this paper, we propose a reporting interval adaptive, sensor control platform for energy-saving data gathering in wireless sensor networks. The ultimate goal is to extend the network lifetime by providing sensors with high adaptability to application-dependent or time-varying, reporting interval requirements. The proposed sensor control platform is based upon a two phase clustering (TPC) scheme which constructs two types of links within each cluster - namely, direct link and relay link. The direct links are used for control and time-critical, sensed data forwarding while the relay links are used only for multi-hop data reporting. Sensors opportunistically use the energy-saving relay link depending on the user reporting, interval constraint. We present factors that should be considered in deciding the total number of relay links and how sensors are scheduled for sensed data forwarding within a cluster for a given reporting interval and link quality. Simulation and implementation studies demonstrate that the proposed sensor control platform can help individual sensors save a significant amount of energy in reporting data, particularly in dense sensor networks. Such saving can be realized by the adaptability of the sensor to the reporting interval requirements.

• 성인간호학회지
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• 제25권6호
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• pp.633-643
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• 2013

Purpose: The objective of this study was to identify the moderating and mediating effects of transformational-leadership in the relationship between medication error management climate and error reporting intention. Methods: Participants in this study were 118 nurses from 11 hospitals in Korea. The scales of medication error management climate, transformational-leadership and error reporting intention of nurses were used in this study. Descriptive statistics, t-test, ANOVA, partial Pearson correlation coefficient, and stepwise multiple regression were used for data analysis. Results: Higher transformational leadership group members had higher error management climate (t=3.88~4.64, p<.001) and higher intention to error reporting (t=2.49, p=.014). There were significant positive correlations between subcategories of medication error management climate and transformational leadership (r=.37~.51, p<.001). But error reporting intention was related to the transformational leadership (r=.28 p=.002), two subcategories such as 'learn from error' (r=.26, p=.004) and 'medication error competence' (r=.25, p=.008) of medication error management climate. Transformational-leadership was a moderator and a mediator between medication error management climate and error reporting intention. Conclusion: Based on the results of this study, transformational-leadership promotion training program to construct medication error management climate and to improve error reporting intention should be needed.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.433-444
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• 2020

The purpose of this study is to analyze integrated reporting disclosure and its implications on investor reactions. The population in this study is all manufacturing companies listed on the Indonesia stock exchange from 2017 to 2019, totaling 171 companies, and the sampling technique used is purposive sampling method. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia stock exchange. The data analysis method used is multiple regression analysis with intervening variables using AMOS 24 software. The results of this study show a positive and significant effect of profitability (X1) and company size (X2) on integrated reporting (IR); a positive and insignificant effect of stakeholder pressure (X3) on integrated reporting (IR); a positive and significant effect of profitability (X1) and stakeholder pressure (X3) on investor reactions (Y); a positive and insignificant effect of firm size (X2) and integrated reporting (IR) on investor reactions (Y). Suggestions are that in further studies, we can increase the sample size by including other industries, and in addition to using annual reporting, we can also use other sources such as websites, press releases, and prospectuses to improve the robustness of this study by relying on other data sources.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제8권10호
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• pp.3302-3320
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• 2014

An allocation of sensing and reporting times is proposed to improve the sensing performance by scheduling them in an efficient way for cognitive radio networks with cluster-based cooperative spectrum sensing. In the conventional cooperative sensing scheme, all secondary users (SUs) detect the primary user (PU) signal to check the availability of the spectrum during a fixed sensing time slot. The sensing results from the SUs are reported to cluster heads (CHs) during the reporting time slots of the SUs and the CHs forward them to a fusion center (FC) during the reporting time slots of the CHs through the common control channels for the global decision, respectively. However, the delivery of the local decision from SUs and CHs to a CH and FC requires a time which does not contribute to the performance of spectrum sensing and system throughput. In this paper, a super-allocation technique, which merges reporting time slots of SUs and CHs to sensing time slots of SUs by re-scheduling the reporting time slots, has been proposed to sense the spectrum more accurately. In this regard, SUs in each cluster can obtain a longer sensing duration depending on their reporting order and their clusters except for the first SU belonged to the first cluster. The proposed scheme, therefore, can achieve better sensing performance under -28 dB to -10 dB environments and will thus reduce reporting overhead.

• 유통과학연구
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• 제17권6호
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• pp.33-42
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• 2019

Purpose - We investigate whether a firm's engagement in socially responsible activity affects the quality of financial reporting within the retail industry of Korean market. Recent studies argue that more socially responsible firms tend to show a better quality of financial reporting. Research design, data, and methodology - We use a variety of proxy variables related to the use of discretionary accruals and real activity manipulation to measure the quality of financial reporting. The total of environmental, social and governance score is used to represent the degree of socially responsible activity in the retail industry. We use regression models to examine whether more socially responsible firms show a higher quality of financial reporting. The sample of publicly traded Korea retail firms is analyzed from 2011 to 2016. Results - Our analysis finds supporting evidence for limited earning management via the use of discretionary accruals. We find, however, no significant relationship between the degree of social responsibility and the quality of financial reporting within chaebol affiliates unlike non-chaebol affiliates. Conclusions - Our results weakly support a better quality of financial reporting for more socially responsible firms. The results highlight the importance of firm characteristics in deciding the effect of socially responsible activity on corporate policies.

• 해양환경안전학회지
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• 제18권5호
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• pp.496-504
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• 2012

환경보호 분야에서는 국제협약의 원활한 이행을 위해 당사국 간의 긴밀한 협조가 요구되며, MARPOL 73/78 상 보고의무는 해양환경보호를 위한 국제협력의 일환으로서 중요한 역할을 하고 있다. 이 연구에서는 MARPOL 73/78 상 보고요건의 국제법적 의미에 대하여 살펴보고, 당사국들의 보고의무 이행현황을 조사하였다. 이를 위하여 2001년부터 2010년까지 지난 10년간의 MEPC/Circ.318의 각 항목에 따른 MARPOL 73/78 상 보고의무의 이행현황을 분석하였다. 또 다른 한편으로는 이러한 이행현황에 대한 분석을 통해 당사국의 보고의무 준수율을 향상할 수 있는 개선방안을 제시하였다.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.43-50
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• 2020

Disclosure level in interim financial reporting is important for information users to make business decisions. This has received much attention from the information users. The article is aimed at determining the factors of financial ratios, which impact on the disclosure level in interim financial reporting. The authors use the ordinary least squares to test. The sample consists of 418 VN100 over a 6-year period from 2014 to 2019. The results show that there are four factors that positively impact on the disclosure level in interim financial reporting: Enterprise size (SIZE); Liquidity (LIQI); Sales growth (GROW) and Profitability (ROE). The article proposes some policy recommendations to contribute to improving disclosure level in interim financial reporting. Accordingly, State Securities Commission of Vietnam should strengthen the regular inspection of VN100's disclosure level in interim financial reporting and also should enforce strict sanctions or may consider delisting in cases of listed enterprises with incomplete disclosure. The managers of VN100 need to raise the sense of responsibility of information providers to ensure adequate information in interim financial reporting. Investors should also pay attention to the financial ratios of VN100 such as firm size, return-on-equity, liquidity, and sales growth to get useful information and ensure sound business decisions.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.763-767
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• 2021

Accounting information is essential for users. Useful information helps users to make appropriate investment-related decisions. Segment reporting disclosure plays a practical role for an investor in a business. The article data was surveyed by ordinary least squares to test the effects of corporate governance on the segment reporting disclosure. The article employed time-series data with 136 observations of the top 100 non-financial Vietnamese enterprises listed on the stock exchange in the period of 2018-2019. The research used two popular theories related to stakeholder and agency to explain the effects of factors on segment reporting disclosure. The results have identified two factors that have a positive impact on segment reporting disclosure, namely, the size of the board and the ratio of foreign members to the total number of the board. Accordingly, the managers of the top 100 Vietnamese listed enterprises should increase the number of board members as well as pay attention to the number of foreign members to contribute to improving the information disclosure on the segment reporting. It is the basis to improve the quality of information to ensure completeness and transparency. It contributes to attracting foreign investment to meet the trend of international economic integration.