• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.409-419
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• 2021

The study examines the effects of digital accounting on financial reporting quality, accounting information usefulness, and strategic decision effectiveness of listed firms in Thailand through digital transformation as the moderating variable. A total of 313 listed firms in Thailand were selected as the sample for the study. Structural equation model and multiple regression analysis are applied to test the research relationships. The results of the study show that digital accounting has a significant effect on financial reporting quality, accounting information usefulness, and strategic decision effectiveness. Financial reporting quality significantly affects both accounting information usefulness and strategic decision effectiveness while accounting information usefulness has a significant effect on strategic decision effectiveness. Both financial reporting quality and accounting information usefulness mediate the digital accounting-strategic decision effectiveness relationship. In addition, digital transformation moderates the digital accounting-financial reporting quality relationship and the digital accounting-accounting information usefulness relationship, but it does not moderate other relationships. Accordingly, digital accounting plays a significant role in determining and explaining firms' goal achievement. Executives are suggested to learn, invest and utilize the digital accounting system in the organization to ensure goal achievement and enhance organizational sustainability.

• 성인간호학회지
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• 제22권5호
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• pp.466-476
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• 2010

Purpose: The purpose of this study was to examine the under-reporting rate and related factors after blood and body fluid (BBF) exposure among hospital employees. Methods: Fifteen hundred l employees were conveniently sampled from ten university and acute care hospitals. The survey questionnaire consisted of 37 items. Data were collected from September 10 to November 30, 2008. Results: The survey response rate was 88.7%. The 47.9% (638/1,331) of hospital employees were exposed to BBF and the mean number of exposure was $4.7{\pm}5.942$ within the previous year. Under-reporting rate after BBF exposure was 69.4% (443/638). By multi-variate logistic regression analysis, the exposure number, exposure type, infectious disease and hospital were independently related to the under-reporting of BBF among hospital employees. Conclusion: The under-reporting rate after being exposed to blood and body fluids was relatively high. To address this problem, educational programs are needed to decrease the under-reporting rate for healthcare workers. Further, it might be helpful if other factors related to under-reporting be investigated in future studies.

• 간호행정학회지
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• 제12권3호
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• pp.454-463
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• 2006

Purpose: This study was designed to identify the factors affecting the nurses' experience of non-reporting adverse incidents in hospital. Methods: This study is a cross-sectional, descriptive survey design and nonrandom, convenience sampling. Study subjects were 392 clinical nurses, who have agreed to be the subject of this research. The measuring instrument of attitudes toward incident reporting was developed by the authors. The questionnaire which consisted of 17 items about worry about appraisal, the belief in improvement, the intention of reporting, and knowledge was measured by 5-point Likert-type scale. The estimate of internal consistency was alpha =.84. Analysis of data was done with use of mean, t-test, ANOVA, logistic regression with SPSS program. Results: Clinical nurses had experience of reporting incident (51.3%), non-reporting incident (76.5%). Statistically, significant differences were found between experiences group and non experience group in intention on reporting, belief on improvement, and worry about appraisal. Logistic regression analysis showed that the significant predictors were caused by report no-fault cases, belief on improvement, worry about appraisal. Conclusion: The result also indicated that, to improve the incident reporting and risk management, it might be necessary to give a belief that it results on improvement and remove concern about punishment through construction of no-blame system.

• 치위생과학회지
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• 제14권3호
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• pp.269-275
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• 2014

세계 유수의 의학관련 연구 저널의 편집자들은 제출된 원고의 질을 관리하기 위하여 연구진행의 가이드라인 역할을 할 수 있는 보고 지침을 개발하여 평가에 적용하고 있다. 따라서 본 연구는 RCTs를 위한 보고 지침인 CONSORT의 2010년 개정판 내용과 특징을 소개함으로써 치위생 연구의 계획 및 수행에 도움을 주고 더 나아가 EBP의 활성화에 기여하고자 하였다. CONSORT는 시험 보고의 질을 향상시킬 수 있도록 논문 저자들에게 보고 지침을 제공한다. 이 보고 지침은 RCTs 보고서에 반드시 포함되어야 할 필수 항목인 25개의 체크 리스트와 연구 과정의 도식화를 위한 순서도를 제시한다. 저자들은 연구 설계 시점부터 CONSORT의 각 항목을 참고함으로써 연구의 질을 향상시킬 수 있다. 따라서 우리 치위생계에서도 이러한 보고지침을 준수함으로써 치위생 연구의 타당성을 높이고, 이러한 연구 결과를 질 높은 근거 기반적 치위생 실무로 접목시켜 발전시킬 수 있을 것으로 생각된다.

• 한국간호교육학회지
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• 제25권2호
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• pp.216-226
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• 2019

Purpose: This study aimed to investigate child abuse awareness and reporting intention among nursing and education students and correlations among the variables involved. Methods: A cross-sectional study was conducted by administering an online questionnaire to 70 nursing college students and 70 education college students. Data were analyzed using descriptive statistics, t-test, chi-squared test, the Mann-Whitney U test, and Pearson's correlation in SPSS 21.0 (IBM, Armonk, NY). Results: The mean score of child abuse awareness was $3.61{\pm}0.32$ for nursing students and $3.60{\pm}0.36$ for education students. The mean score of reporting intention was $5.65{\pm}0.90$ for nursing students and $5.38{\pm}1.03$ for education students. Females presented higher scores than males in the awareness of sexual abuse. The awareness of emotional abuse was higher in students who knew of reporting obligations or who had experienced abuse. Child abuse awareness and reporting intention were significantly positively correlated. Also, the number of times having received child abuse education was correlated with reporting intention in both mild and severe cases of abuse. Conclusion: Reporting intention is not only related to having received education, but also to the frequency of that education. Child abuse education is important to increase reporting intention and should be delivered repeatedly.

• 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.

• 사상체질의학회지
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• 제34권1호
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• pp.13-27
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• 2022

Objectives The purpose of this study is to reevaluate the quality of reporting on case reports published in Journal of Sasang Constitutional Medicine (SCM) from June 2018 to December 2021, compared with January 2015 to May 2018. Methods Case reports were identified by searching from archive on the website of society of Journal of SCM. We assessed the quality of reporting on them based on CAse REport (CARE) guideline. Results A total of 32 case reports was finally included for the assessment. Overall quality of reporting was improved compared to one of previous study. The median reported rate of 'sufficiently' reporting increased by 7.8% from 66.7% to 74.5%, while the one as evaluated 'not sufficiently' and 'not reported' decreased by 4.1% from 14.8% to 10.7%, and 3.5% from 21.4% to 17.9%, respectively. However, more than 50% of 32 case reports did not still report 5 items about intervention adherence and tolerability(96.9%), diagnostic challenges(93.8%), adverse events(87.5%), timeline(68.8%), and patient's perspective on interventions(65.6%). Compared to the results of previous study, continuous attention is required for adverse events and changes in intervention in which the unreported rate increased by 18.3% and 6.3%, respectively. In addition, prognostic characteristics, patient's informed consent, patient's occupation, and keyword of 'Case report' and 'Sasang (Constitutional) medicine' should be sufficiently reported in the future. Conclusions Despite the overall improvement in the quality of reporting, efforts to improve the quality of reporting should be continued by referring to well-reported cases reports previously published in Journal of SCM.

• 한국응급구조학회지
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• 제27권3호
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• pp.85-99
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• 2023

Purpose: We aimed to identify the awareness and reporting obligation attitude toward child abuse among paramedic students who will become paramedics in the future and play an important role as those with an obligation to report child abuse. Methods: Data were collected from the paramedic students after consent to this study through online. The period of data collection was from July 10 to August 2, 2023 and 142 questionnaires were analyzed using SPSS 27.0 program. Results: 79.6% of the subjects knew who was required to report child abuse, but only 46.5% knew the reporting agency, and 30.3% knew the reporting procedure. Additionally, 83.8% were willing to report child abuse when discovered. Awareness of child abuse was 4.58±0.29 points out of 5. The reporting obligation attitude toward child abuse was 3.53±0.74 out of 5. Awareness of child abuse was determined by whether one was required to report child abuse (p<.05), whether one was aware of the reporting procedure (p<.05), and whether one was willing to report child abuse (p<.05), there appeared to be a significant difference. Attitude toward reporting obligation regarding child abuse was determined by gender (p<.05), whether one was aware of the obligation to report child abuse (p<.05), and willingness to report upon discovery of child abuse (p<.01), it was found that there was a significant difference. Conclusion: It is necessary to develop realistic educational content that can be linked to suspected abuse sites in hospitals and out of hospitals so that students who will become paramedics in the future can play an active role as mandatory reporters of child abuse.

• 지능정보연구
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• 제20권4호
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• pp.141-154
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• 2014

최근 재무제표분석을 통하여서 기업을 진단하려고 하는 다양한 학문적인 연구와 실질적인 적용이 실행되고 있다. 특히, 최근 새롭게 변경된 회계기준인 한국채택 국제회계기준(K-IFRS: Korea - International Financial Reporting Standards)에 따라서 제무제표분석에도 변화가 발생하고, 그에 따라서 기업 진단도 새롭게 변화되어야 하는 상황이 되었다. 이에 현재, 금융권에서도 관심을 갖고 있는 매출채권 처리의 변화에 따라서 발생하는 재무제표상의 진단 및 분석을 반영하여서 처리하는 새로운 진단모형의 필요성이 대두되었다. 특히, 최근 모뉴엘이라는 기업의 매출채권을 이용한 금융스캔들의 영향으로 이러한 연구가 더욱 활발하게 진행되고 있다. 매출채권은 일반적 상거래에서 발생하는 신용채권 으로서, 기업이 만기까지 보유하거나 만기 전에 양도가 가능한 금융 상품이다. 기업이 매출 채권을 할인하여 양도할 경우에 매출채권 할인을 매각거래로 처리하고, 할인료에 해당하는 금액을 매출채권처분 손실로 처리하며, 해당 거래를 우발 채무로 공시하였다. 그러나, K-IFRS 하에서는 모든 위험과 보상이 이전되지 않는 한 매출채권 할인을 차입거래로 인식한다. 이는 기업 부채의 증가로 기업가치에 영향을 미치게 된다, 이 논문에서는 매출채권 할인이 실질적으로 기업가치에 부정적인 영향을 미치는지 추정하는 지능형진단시스템을 제안한다. 본 논문에서는 매출채권 할인이 주가에 미치는 영향을 인공지능기법인 사례기반추론(case based reasoning)과 자기조직화지도 (self-organizing maps)기법을 통하여 진단 모형을 구축하였다.

• 대한산업공학회지
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• 제33권1호
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• pp.52-60
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• 2007

Estimating parameters of the lifetime distribution is investigated when field failure data are not completelyreported. To take into account the reality and the accuracy of the estimates in such a case, the failure reportingprobability is incorporated in estimating parameters, Firstly, method of maximum likelihood estimate (MLE) isused to estimate parameters of the lifetime distribution when failure reporting probability is known, Secondly,Expectation and Maximization (EM) algorithm is used to estimate the failure reporting probability and parame-ters of the lifetime distribution simultaneously when failure reporting probability is unknown. For both cases,procedures of estimation are illustrated for single Weibull distribution and mixed Weibull distribution. Simula-tion results show that MLE obtained by the proposed method is more accurate than the conventional MLE.