• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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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.

• Korean Journal of Adult Nursing
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• v.22 no.5
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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.

• Journal of Korean Academy of Nursing Administration
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• v.12 no.3
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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.

• Journal of dental hygiene science
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• v.14 no.3
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• pp.269-275
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• 2014

Recently, there are lots methodologies to improve the quality of research in medical and public health fields. One of them is to checking a process of research with a reporting guideline before reporting paper. Especially, reporting guideline for randomized controlled trials (RCTs) is the consolidated standards of reporting trials (CONSORT). Therefore, this review describes the latest version of the CONSORT statement, CONSORT 2010, including intent, background, and contents of this. The CONSORT statement comprises a checklist of essential items that should be included in reports of RCTs and a diagram for documenting the flow of participants through a trial. This report guideline aims at providing guidance to authors about how to improve the reporting of their trials. As consulting the CONSORT, authors could be strictly reported about research methods and results. From this review, we expect to elevate the quality of such research about dental hygiene and to establish the foundation for evidence-based dental hygiene.

• The Journal of Korean Academic Society of Nursing Education
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• v.25 no.2
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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.

• Quality Improvement in Health Care
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• v.24 no.2
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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.

• Journal of Sasang Constitutional Medicine
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• v.34 no.1
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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.

• The Korean Journal of Emergency Medical Services
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• v.27 no.3
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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.

• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.141-154
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• 2014

The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.

• Journal of Korean Institute of Industrial Engineers
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• v.33 no.1
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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.