• Journal of Acupuncture Research
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• v.38 no.2
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• pp.122-133
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• 2021

This review aimed to evaluate the quality of case reports where acupotomy was performed according to the CAse REport (CARE) guidelines and the Joanna Briggs Institute (JBI) critical appraisal checklist. Case reports on acupotomy published in Korea from 2013 to October 2020 were included in this review. A total of 28 acupotomy related case reports were selected, and a quality evaluation was verified using the CARE guidelines and JBI critical appraisal checklist. Among the case reports, spinal conditions/diseases were most commonly reported. The overall complete reporting rate for each study was relatively high (median of 63.4% according to the CARE guidelines and 73.4% according to JBI critical appraisal checklist for case reports and 62% for case series). However, low reporting rates were determined in several subcategories namely, "Intervention adherence and tolerability," "Timeline," "Diagnostic challenges," "Patient perspective," and "Adverse or unanticipated events" for case reports, and "Reporting of the presenting site/clinic," "Demographic information," "Statistical analysis," and "Clear criteria for inclusion" for case series. When reporting cases where acupotomy was performed, it is recommended that the CARE guidelines are followed to improve the quality of research. In addition, new guidelines and tools for the clinical situation of Korean medicine should be developed.

• Korean Journal of Acupuncture
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• v.37 no.3
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• pp.131-144
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• 2020

Objectives : The aim of this study is to analyze the details of acupuncture treatment methods and the reporting quality of acupuncture on Carpal Tunnel Syndrome (CTS). Methods : Search was conducted in Pubmed, EMBASE, and Cochrane Library for acupuncture studies on CTS. The reporting quality of acupuncture treatment was assessed using the following guidelines: Standards for Reporting Interventions in Clinical Trials of Acupuncture (STRICTA) for analyzing the method of acupuncture treatment, Consolidated Standards of Reporting Trials (CONSORT) for analyzing study design and study process, and Risk of Bias (ROB) for analyzing bias. The number of reported items was calculated and evaluated as a proportion. The reported proportion of each study was classified into three grades: Grade A (% score ≥75), Grade B (50≤ % score <75), and Grade C (% score <50). Results : A total of 9 Randomized Controlled Trials (RCTs) were included in this study. All trials reported 12 items (66.67%) on average in STRICTA guidelines. Five studies were conducted with manual acupuncture and 3 studies were conducted with electroacupuncture. PC7 (Daereung) was most frequently used to treat CTS. In STRICTA guideline evaluation, 3 studies were classified as Grade A, 5 studies were classified as Grade B, and 1 study was classified as Grade C. In the CONSORT statement assessment, all trials reported an average of 20.56 items. Of the 9 RCTs, 6 studies were classified as Grade B and 3 studies were classified as Grade C. In ROB assessment, most studies showed a low (63.49%) or unclear (26.98%) risk of bias. The selective reporting bias and the incomplete outcome data bias were found to have the lowest risk of bias, and the allocation concealment of selection bias was found to have the most unclear risk of bias. Conclusions : Recent acupuncture studies on CTS showed moderate reporting quality. However, more detailed reports on acupuncture are still needed to establish more solid evidence of acupuncture treatment.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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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.

• Journal of Korean Medicine Rehabilitation
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• v.20 no.4
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• pp.91-103
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• 2010

Objectives : The purpose of this study is to perform quantity and quality assessment of randomized controlled trials(RCTs) in the journal of oriental rehabilitation medicine(JORM). Methods : Upon extracting randomized controlled trial from all the articles published in the JORM from 1991 to 2009, assessments were made on the adequacy of the consolidated standards of reporting trials(CONSORT) checklist. The assessment were performed independently by two researchers, and adjustment of the differences were done by discussions. Results : Among the 824 articles from 1981 to 1999, 33 RCTs were selected. 4 RCTs were published from 1991 to 2002, and 29 RCTs were published from 2003 to 2009. Adequacy of the CONSORT checklist was 29.4%(27.3% from 1999 to 2005, 31.6% from 2006 to 2009). Conclusions : RCTs of the JORM consistently increased in quantity and quality. But researchers should make an effort to reporting more accurate.

• The Journal of Small Business Innovation
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• v.19 no.1
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• pp.59-84
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• 2016

Using an international setting, this study investigates the relation between cash holdings and financial reporting quality, measured by accruals quality. Empirical results show that the balance of cash holdings is positively related to the opacity of financial reporting in non-U.S. international markets. The relation becomes stronger as the strength of investor protection increases, implying that precautionary motives, instead of agency motives, drive the increase of cash holdings of opaque firms. In addition, the positive relation is stronger for discretionary accruals quality. The decomposition of the aspects of investor protection shows that public enforcement through regulation authorities is the main driver of the positive relation between cash holdings and the opacity of financial reporting.

• Phonetics and Speech Sciences
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• v.7 no.4
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• pp.67-76
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• 2015

The purpose of this study was to compare professional (Pro) and non-professional (Non-pro) voice users with voice disorders in self-reporting voice evaluation using Korean-Voice Handicap Index (K-VHI) and Korean-Voice Related Quality of Life (K-VRQOL). In addition, those were compared by voice quality and voice disorder type. 94 Pro and 106 Non-pro were asked to fill out the K-VHI and K-VRQOL, perceptually evaluated on GRBAS scales, and divided into three types of voice disorders (functional, organic and neurologic) by an experienced speech-language pathologist and an otolaryngologist. The results showed that the functional (F) and physical (P) scores of K-VHI in Pro group were significantly higher than those in Non-pro group. As the voice quality evaluated by G scale got worse, the scores of all aspects except emotional (E) of K-VHI and social-emotional (SE) of K-VRQOL were higher. All scores of K-VHI and K-VRQOL in neurologic voice disorders were significantly higher than those in functional and organic voice disorders. In conclusion, professional voice users are more sensitive to their functional and physical handicap resulted by their voice problems and that goes double for the patients with severe and neurologic voice disorders.

• Journal of Korean Society for Atmospheric Environment
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• v.22 no.4
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• pp.518-528
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• 2006

The air quality index (AQI) is an index for reporting daily or hourly air quality to the general public. The AQI focuses on health effects that can happen within a few hours or days after breathing polluted air. Many countries have their own AQI reporting systems, and the HAEI (hourly air environment index) method is now being used in Korea. In this study, in order to compare the AQI results from different methods, we applied three methods. i.e. US AQI, Canadian AQI, and Korean HAEI, to the same air quality data-base. The data-base was constructed from 10 monitoring sites in Gyeong-buk province for the last four years since 2000. Based on the results, a critical evaluation of the Korean HAEI method was made, and a number of suggestions and recommendations were presented to improve the AQI reporting system in Korea.

• 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.

• Women's Health Nursing
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• v.20 no.4
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• pp.287-296
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• 2014

Purpose: The purpose of this study was to analyze the quality of reports on observational studies published in the Korean Journal of Women Health Nursing (KJWHN). Methods: Forty-six studies using cross-sectional designs published in KJWHN from January 2011 to June 2013 were selected for analysis. Selected articles were reviewed and evaluated by three reviewers using the 22 items of the Strengthening the Reporting of Observational studies in Epidemiology (STROBE) statement. As some of 22 items had more than one check point, further broken down, 34 checklist items were used for analysis. Results: Overall, the reviewed studies provided sufficient descriptions for many STROBE items. Seven of the 34 items were found to be not applicable, and 15 of the remaining 27 items (55.5%) were evaluated as 'sufficient' in reporting. Only one study included a flow diagram illustrating participation and this lack of flow diagram was the weakest area of reporting in this review. Conclusion: Clearer reporting of cross-sectional studies can be attained by attention to vulnerable areas of reporting, such as including a flow diagram of participants, descriptions of sources of bias and reason for non-participation, and describing limitations of the study. Issues regarding the application of STROBE statement items should be actively discussed in order to aid future revision and clarification of items included in STROBE statement.

• The Journal of the Korea Contents Association
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• v.8 no.8
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• pp.274-284
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• 2008

XBRL is an XML-based language, actively used for diverse business reporting applications including financial reporting. It can be flexibly applied to each application by defining concepts and their relationships existing within the application. In these business reporting processes, it is very important for senders and receivers to validate the consistency and completeness of reporting contents in the syntatic and semantic levels. The basic method is to directly represent and validate the semantic constraints using application program codes. However, the method makes it difficult to represent, change, share semantic constraints. While XML constraint languages for XML documents such as XSLT and Schemantron support explicit representation and sharing of semantic constraints, they are limited in the efficiency and effectiveness of representing XBRL semantic constraints. This paper reviews XBRL formula, actively being discussed recently for standardization, and discusses the representation capability and limitations through a case analysis, which applies XBRL formula to business documents in the area of financial reporting.