• Title/Summary/Keyword: reporting

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Effect of Reporting Earnings Strategy on Asymmetric CEO Performance-Compensation Sensitivity (보고이익전략이 비대칭적 경영자 성과-보상 민감도에 미치는 영향)

  • Eun-Ju, Lee
    • Journal of Industrial Convergence
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    • v.20 no.11
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    • pp.105-112
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    • 2022
  • The purpose of this study is to examine the moderating effect of the reporting earnings strategy on the relationship between managerial ability and manager performance-reward sensitivity. Both upward and downward adjustments can occur in the direction of management performance adjustment according to the manager's reporting earnings strategy. was found to decrease performance-based performance-reward sensitivity. The underreporting strategy is hypothesized that, although additional compensation is paid for the performance of the reporting strategy according to the manager's ability, the level of compensation increases, but this type of compensation will decrease the performance-reward sensitivity because this type of compensation is irrelevant to the actual performance of the manager. This is the result of indirectly confirming that discriminatory compensation is provided for upward and downward adjustment of business performance according to the reporting earnings strategy.

Signal detection for adverse event of varenicline in Korea Adverse Event Reporting System (의약품부작용보고시스템을 이용한 바레니클린의 이상사례 실마리정보 도출)

  • Jang, Min-Gyo;Gu, Hyun-Jin;Kim, Junwoo;Shin, Kwang-Hee
    • Korean Journal of Clinical Pharmacy
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    • v.32 no.1
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    • pp.1-7
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    • 2022
  • Objective: The purpose of this study was to detect signals of Adverse Events (AEs) after varenicline treatment using spontaneous AEs reporting system in Korea. Methods: This study was conducted by Korea Institute of Drug Safety and Risk Management-Korea Adverse Event Reporting System Database (KIDS-KD) reported from January 2013 to December 2017 through Korea Adverse Event Reporting System. Signals of varenicline that satisfied the data-mining indices, proportional reporting ratio, reporting odds ratio and information component were defined. The detected signals were checked whether they included in drug labels in South Korea and United States of America (USA). Results: A total number of drug AE reports associated with all drugs in the KIDS-KD reported between January 2013 and December 2017 was 2,665,429. Among them, the number of AE reports associated with varenicline was 1,398. Eighteen meaningful signals of varenicline were detected that satisfied with the criteria of data-mining indices. Finally, two signals such as hypotonia, incorrected dose administered were not included in the drug labels. Conclusion: New AE signals of varenicline that were not listed on the drug labels in South Korea and USA were detected. However, further pharmacoepidemiological studies such as randomized controlled trial are needed to evaluate the causality of the signals of varenicline.

Signal Detection of Adverse Event of Metoclopramide in Korea Adverse Event Reporting System (KAERS) (의약품부작용보고시스템을 이용한 메토클로프라미드의 이상사례 실마리정보 도출)

  • Min-Gyo Jang;Yeonghwa Lee;Hyunsuk Jeong;Kwang-Hee Shin
    • Korean Journal of Clinical Pharmacy
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    • v.33 no.2
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    • pp.122-127
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    • 2023
  • Background: This study was aimed to identify the safety signals of metoclopramide in Korea Adverse Event Reporting System (KAERS) database by proportionality analysis methods. Methods: The study was conducted using Korea Institute of Drug Safety and Risk Management-Korea Adverse Event Reporting System Database (KIDS-KD) reported from January 2013 to December 2017 through KAERS. Signals of metoclopramide that satisfied the data-mining indices of proportional reporting ratio (PRR), reporting odds ratio (ROR) and information component (IC) were defined. The detected signals were checked whether they included in drug labels in the Ministry of Food and Drug Safety (MFDS), U.S. Food and Drug Administration (FDA) and Micromedex®. Results: A total number of drug AE reports associated with all drugs of data in this study was 2,665,429. Among them, the number of AE reports associated with metoclopramide was 22,583. Forty-two meaningful signals of metoclopramide were detected that satisfied with the criteria of data-mining indicies. Especially neurological signals including extrapyramidal reactions, represented in the safety letter of regulatory agencies were identified in this study. Conclusion: Neurological signals of metoclopramide including extrapyramidal reactions were detected. It is believed that this search for signals can contribute to ensuring safety in the use of metoclopramide.

Reporting Quality of Research Studies on AI Applications in Medical Images According to the CLAIM Guidelines in a Radiology Journal With a Strong Prominence in Asia

  • Dong Yeong Kim;Hyun Woo Oh;Chong Hyun Suh
    • Korean Journal of Radiology
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    • v.24 no.12
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    • pp.1179-1189
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    • 2023
  • Objective: We aimed to evaluate the reporting quality of research articles that applied deep learning to medical imaging. Using the Checklist for Artificial Intelligence in Medical Imaging (CLAIM) guidelines and a journal with prominence in Asia as a sample, we intended to provide an insight into reporting quality in the Asian region and establish a journal-specific audit. Materials and Methods: A total of 38 articles published in the Korean Journal of Radiology between June 2018 and January 2023 were analyzed. The analysis included calculating the percentage of studies that adhered to each CLAIM item and identifying items that were met by ≤ 50% of the studies. The article review was initially conducted independently by two reviewers, and the consensus results were used for the final analysis. We also compared adherence rates to CLAIM before and after December 2020. Results: Of the 42 items in the CLAIM guidelines, 12 items (29%) were satisfied by ≤ 50% of the included articles. None of the studies reported handling missing data (item #13). Only one study respectively presented the use of de-identification methods (#12), intended sample size (#19), robustness or sensitivity analysis (#30), and full study protocol (#41). Of the studies, 35% reported the selection of data subsets (#10), 40% reported registration information (#40), and 50% measured inter and intrarater variability (#18). No significant changes were observed in the rates of adherence to these 12 items before and after December 2020. Conclusion: The reporting quality of artificial intelligence studies according to CLAIM guidelines, in our study sample, showed room for improvement. We recommend that the authors and reviewers have a solid understanding of the relevant reporting guidelines and ensure that the essential elements are adequately reported when writing and reviewing the manuscripts for publication.

Quality Reporting of Systematic Review and Meta-Analysis According to PRISMA 2020 Guidelines: Results from Recently Published Papers in the Korean Journal of Radiology

  • Ho Young Park;Chong Hyun Suh;Sungmin Woo;Pyeong Hwa Kim;Kyung Won Kim
    • Korean Journal of Radiology
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    • v.23 no.3
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    • pp.355-369
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    • 2022
  • Objective: To evaluate the completeness of the reporting of systematic reviews and meta-analyses published in a general radiology journal using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. Materials and Methods: Twenty-four articles (systematic review and meta-analysis, n = 18; systematic review only, n = 6) published between August 2009 and September 2021 in the Korean Journal of Radiology were analyzed. Completeness of the reporting of main texts and abstracts were evaluated using the PRISMA 2020 statement. For each item in the statement, the proportion of studies that met the guidelines' recommendation was calculated and items that were satisfied by fewer than 80% of the studies were identified. The review process was conducted by two independent reviewers. Results: Of the 42 items (including sub-items) in the PRISMA 2020 statement for main text, 24 were satisfied by fewer than 80% of the included articles. The 24 items were grouped into eight domains: 1) assessment of the eligibility of potential articles, 2) assessment of the risk of bias, 3) synthesis of results, 4) additional analysis of study heterogeneity, 5) assessment of non-reporting bias, 6) assessment of the certainty of evidence, 7) provision of limitations of the study, and 8) additional information, such as protocol registration. Of the 12 items in the abstract checklists, eight were incorporated in fewer than 80% of the included publications. Conclusion: Several items included in the PRISMA 2020 checklist were overlooked in systematic review and meta-analysis articles published in the Korean Journal of Radiology. Based on these results, we suggest a double-check list for improving the quality of systematic reviews and meta-analyses. Authors and reviewers should familiarize themselves with the PRISMA 2020 statement and check whether the recommended items are fully satisfied prior to publication.

The Change in Readmission Rate, Length of Stay and Hospital Charge after Performance Reporting of Hip Hemiarthroplasty (고관절 부분 치환술 시술정보 공개에 따른 재입원율, 입원일수 및 진료비의 변화)

  • Jang, Won-Mo;Eun, Sang-Jun;SaGong, Pil-Young;Lee, Chae-Eun;Oh, Moo-Kyung;Oh, Ju-Hwan;Kim, Yoon
    • Journal of Preventive Medicine and Public Health
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    • v.43 no.6
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    • pp.523-534
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    • 2010
  • Objectives: We assessed impact of performance reporting information about the readmission rate, length of stay and cost of hip hemiarthroplasty. Methods: The data are from a nationwide claims database, National Quality Improvement Project database, of Health Insurance Review & Assessment Service in Korea. From January 2006 to April 2008, we received information of length of stay, readmission within 30 days, cost of 22 851 hip hemiarthroplasty episodes. Each episodes has retained the diagnoses of comorbidities and demographics. We used time-series analysis to assess the shifting of patients selections, between high volume (over 16 operations in a year) and low volume institutions, after performance reporting (December 2007). The changes of quality (readmission, length of stay) and cost were evaluated by multilevel analysis with adjustment of patient's factors and institutional factors after performance reporting. Results: As compared with the before performance reporting, the proportion of patients who choose the high volume institution, increased 3.45% and the trends continued 4 months at marginal significance (p = 0.059). After performance reporting, national average readmission rate, length of stay were decreased by 0.49 OR (95% CI=0.25 - 0.95) and 10% (${\beta}$=-0.102, p<0.01) and cost was not changed (${\beta}$=-0.01, p=0.27). The high volume institutions were more decreased than low volume in length of stay. Conclusions: After performance reporting, readmission rate, length of stay were decreased and the patient selections were marginally shifted from low volume institutions to high volume institutions.

Problems of Disaster Reporting in Korea - Case of Hebei Spirit Oil Spill in Taean-gun (허베이 스피리트호 기름유출사고를 통해 본 재난보도의 문제점)

  • Park, Dong-Kyun
    • The Journal of the Korea Contents Association
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    • v.9 no.5
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    • pp.241-248
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    • 2009
  • On 7 December 2007, the Hong Kong registered tanker Hebei Spirit, laden with 209,000 tonnes of crude oil, was struck by the crane barge Samsung No 1, whilst at anchor about five miles off Taean on the West Coast in Korea. About 10,500 tonnes of crude oil escaped into the sea from the Hebei Spirit. The recent oil leakage from a tanker in seas off Taean has turned the sea farms and fishing areas on the country's western coast into a sea of oil. Analysts say the spill is considered as one of the world's devastating sea pollution cases involving oil. In our contemporary society where people are exposed to potential dangers in every aspect, no one can be free from such dangers. With an increase in human casualties due to disaster, disaster reporting plays a vital role in preventing and minimizing damages. Despite such enormous significance, however, Korean disaster reporting has not performed effectively. In this contexts, this study analyzed the problems of disaster reporting in Korea, with the case of Hebei Spirit oil Spill in Taean-gun. And, this study suggest the establish ways and means needed to improve the disaster reporting in Korea with the case of Hebei Spirit case.

Analysis of Effects on Adoption of a Safety e-Reporting System (안전신고 제도(안전신문고) 도입에 따른 효과 분석)

  • Lee, Jun;Cho, Sangmyeong;Park, Eunmi;Lee, Sanghwa
    • Journal of Korean Society of Disaster and Security
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    • v.12 no.4
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    • pp.27-41
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    • 2019
  • To analyze the effectiveness of the safety e-reporting system, the present study carried out analysis of safety e-reporting data reported between September 2014 and July 2019, and selected items for measuring the effectiveness of safety e-reporting. Using these items, the effects of adopting the reporting system for the four major parking violations was analyzed, alongside an analysis of effects in terms of traffic accidents using the unit model. When we count the securement of the tax revenue through measures such as charging fines as the beneficial factor per case, the estimation of the benefit is around 62,000 KRW per case. Summing the two factors up, the total value of citizen's reports pertaining to the big four parking violations is about 275,000 KRW per case. Most of the reports made through the Safety e-Report system are about traffic and facilities. When we calculate the total annual benefit with the representative reporting value defined with traffic and facilities, the system received a total of 1,164,439 cases from 2014 to 2019, while citizens reported 52,721 cases for the big four parking violations from April to July 2019. As the value of a safety report is around the net benefit for last five years is around 27,340,000,000 KRW.

An Empirical Analysis about the usefulness of Internal Control Information on Corporate Soundness Assessment (기업건전성평가에 미치는 내부통제정보의 유용성에 관한 실증분석 연구)

  • Yoo, Kil-Hyun;Kim, Dae-Lyong
    • Journal of Digital Convergence
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    • v.14 no.8
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    • pp.163-175
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    • 2016
  • The purpose of this study is to provide an efficient internal control system formation incentives for company and to confirm empirically usefulness of the internal accounting control system for financial institutions by analyzing whether the internal control vulnerabilities of companies related significantly to the classification and assessment of soundness of financial institutions. Empirical analysis covered KOSPI, KOSDAQ listed companies and unlisted companies with more than 100 billion won of assets which have trading performance with "K" financial institution from 2008 until 2013. Whereas non-internal control vulnerability reporting companies by the internal control of financial reporting received average credit rating of BBB on average, reporting companies received CCC rating. And statistically significantly, non-reporting companies are classified as "normal" and reporting companies are classified as "precautionary loan" when it comes to asset quality classification rating. Therefore, reported information of internal control vulnerability reduced the credibility of the financial data, which causes low credit ratings for companies and suggests financial institutions save additional allowance for asset insolvency prevention and require high interest rates. It is a major contribution of this study that vulnerability reporting of internal control in accordance with the internal control of financial reporting can be used as information significant for the evaluation of financial institutions on corporate soundness.

Canonical correlation between organizational characteristics and barrier to medication error reporting of nurses (간호사가 인식한 조직의 특성과 투약오류보고장애요인간의 정준상관관계)

  • Kim, Min-Jeong;Kim, Myoung Soo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.2
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    • pp.979-988
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    • 2014
  • Purpose: The purpose of this study was to examine the relationship between nurse's perception of organizational characteristics including safety climate and work environment and barrier to medication error reporting. Methods: We surveyed 334 nurses from 7 hospitals. An assessment survey was consisted of modified safety climate scale, practice environment scale and barrier to medication error reporting. The data were collected from September 2012. Descriptive statistics, Pearson correlation coefficient, canonical correlation were used. Results: Organizational characteristics were related to barrier to medication error reporting with three significant canonical variables. The first canonical correlation coefficient was .50(Wilks' ${\lambda}$=0.61, df=32, p<.001), that of the second was .35(Wilks' ${\lambda}$=0.81, df=21, p<.001) and that of the third was .22(Wilks' ${\lambda}$=0.93, df=12, p=.018). The first variate indicated higher perception of safety climate variables and work environment variables were related lower barrier to medication error reporting variables except fear for error reporting. The second variate showed higher perception of 'safety climate between healthcare provider' and higher 'nurse participation in hospital affairs' and 'staffing and resource adequacy' were related to lower 'fear' and 'administrative response' in barrier to medication error reporting variables. Conclusion: Strategies for barrier to medication error reporting and improvement of organizational characteristics including safety climate and work environment should be implemented.