• Korean journal of communication and information
• /
• v.49
• /
• pp.99-121
• /
• 2010

Utilizing Q methodology, this study explored typology on journalists' barriers to science reporting. Two research issues were raised: First, what are the subjectivity factors and characteristic feature of journalist's barriers to science reporting; Second, what are the commonalities and differences among them. 20 science journalists were interviewed in-depth to find out their subjectivity factors. Korean journalists' type of barriers to science reporting could be classified into 4 groups as follows: Type I(N=8) is "reporting tendency barrier" type. Type II(N=3) is named for "institutional and systematic framework barrier". Type 3(N=5) belongs to "situational barrier" type. Type 4(N=3) is "scientific knowledge barrier" type.

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

• Proceedings of the Korean Operations and Management Science Society Conference
• /
• 2005.05a
• /
• pp.678-685
• /
• 2005

Estimating parameters of the lifetime distribution is investigated when field failure data are not completely reported. To take into account the reality and the accuracy of the estimates in such a case, the failure reporting probability is incorporated in estimating parameters. Firstly, method of maximum likelihood estimate(MLE) is used 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 parameters of the lifetime distribution simultaneously when failure reporting probability is unknown. For both case, procedures of estimation are illustrated for single Weibull distribution and mixed Weibull distribution. Simulation results show that MLE obtained by the proposed method is more accurate than the conventional MLE.

• Journal of the Korean Operations Research and Management Science Society
• /
• v.15 no.1
• /
• pp.83-97
• /
• 1990

We consider an insured who wishes to determine his optimal reporting strategy over a given planning horizon, when he has option of reporting of not reporting his at-fault accidents. Assuming that the premium in future period is continually adjusted by the insured's loss experience, the insured would not report every loss incurred. Rather, considering the benefits and costs of each decision, the insured may want to seek a way of optimizing his interests over the planning horizon. The situation is modeled as a dynamic programming problem. We consider an insured's discounted expected cost minimization problem, where the premium increase in future period is affected by the size of the current claim. More specifically, we examine two cases ; (1) the premium increase in the next is a linear function (a constant fraction) of the current claim size; (2) the premium increase in the next period is a concave function of the current claim size. In each case, we derive the insured's optimal reporting strategy.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.12
• /
• pp.1185-1194
• /
• 2020

This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.5
• /
• pp.443-453
• /
• 2022

This study examines the effect of board structure and audit committee structure on financial reporting timeliness among Malaysia's top 100 public listed companies. Specifically, this study examines whether board independence, CEO duality, board ownership, audit committee independence, audit committee competence, and audit committee diligence influence the financial reporting timeliness of the public listed companies. This study selects the top 100 public listed companies by market capitalization listed on the Main Market of Bursa Malaysia as the sample since the main board has more public reprimands on financial reporting timeliness compared to other boards. The content analysis on annual reports for five years from 2015 to 2019 is utilized. The results show that audit committee competence and audit committee diligence significantly affect financial reporting timeliness. In contrast, board independence, CEO duality, board ownership, and audit committee independence have insignificant relationships with financial reporting timeliness. The findings in this study are helpful for compliance analysis and strategy formation in enhancing financial reporting timeliness. This study contributes to the agency theory by providing a new perspective on how different sections of corporate governance features interact together to influence financial reporting timeliness. In addition, the findings can assist the regulators in establishing quality corporate governance.

• Journal of Korean Clinical Nursing Research
• /
• v.28 no.3
• /
• pp.260-269
• /
• 2022

Purpose: The purpose of this study was to identify the factors affecting clinical nurses' attitude toward reporting child abuse. Methods: The participants in this study were 200 clinical nurses. Data were collected as structured self-report questionnaires through the online portal site for nurses from November 24 to December 7, 2021. The questionnaires included general characteristics, knowledge of child abuse reporting, perception of child abuse, moral sensitivity, and attitude toward reporting child abuse. The SPSS/WIN 25.0 program was used for data analysis which included descriptive analysis, t-test, ANOVA, Scheffé test, Pearson correlation coefficients, and multiple linear regression. Results: As knowledge of child abuse reporting, perception of child abuse and moral sensitivity were increased, the attitude toward reporting child abuse was significantly increased. Multiple regression analysis showed that knowledge of child abuse reporting (β=.32) and perception of child abuse (β=.21) were significant influencing factors of attitude toward reporting child abuse. Conclusion: These findings implied that knowledge of child abuse reporting and perception of child abuse would be related to attitudes toward reporting child abuse among clinical nurses. Therefore, it is necessary to develop education programs and public policies to improve the knowledge and perception of child abuse reporting among clinical nurses so that attitudes toward reporting child abuse can be improved.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.5
• /
• pp.231-239
• /
• 2021

The purpose of this study is to analyze the effect of risk efficiency, financial decisions, and financial performance on firm value due to advances in financial reporting technology. This research was conducted on all banking sub-sector companies listed on the Indonesian capital market during a period of eight years, namely 2012-2019 which were selected using the purposive sampling method. The advancement of financial reporting technology is measured by two indicators based on the Internet financial reporting approach. Risk efficiency is measured using three indicators with a risk proxy relative efficiency approach using value at risk. Financial decisions are measured by two indicators that represent funding decisions and investment decisions. Financial performance is measured by two indicators with the profitability approach, and firm value is measured by two indicators based on the investor perception approach. The data analysis technique in this study used multivariate analysis with SEM-PLS. The empirical findings of this study are the advances in financial reporting technology, financial decisions, and risk-based efficiency value have a significant effect on firm value, while financial performance does not have a significant effect on firm value. Banking companies reduce risk to achieve efficiency and result in lower profits.

• KSII Transactions on Internet and Information Systems (TIIS)
• /
• v.5 no.2
• /
• pp.247-268
• /
• 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.

• Journal of Distribution Science
• /
• v.14 no.6
• /
• pp.75-80
• /
• 2016

Purpose - A growing demand for sustainability reporting has placed pressure on firms with non-financial information that affects firm valuation, growth, and development. In particular, a number of researchers have investigated various topics in Corporate Social Responsibility (CSR), non-financial information. Prior studies suggest that CSR may affect corporate outcomes like corporate reporting, financial performance, and disclosures. However, the results from prior studies are not clear whether CSR affects corporate outcomes. This is partially due to the measurement issues with CSR. In this study, we examine whether CSR affects the quality of corporate reporting, one of the popular measures in corporate outcomes. We find an evidence that CSR positively affects the quality of corporate reporting. Research design, data, and methodology - In this study, we collected a unique dataset of CSR from MSCI. Total 169 firms listed in the Korean Stock Exchange from 2011 to 2014 were collected and analysed with the detailed CSR reports. Using a correlation test, we found a weak association between CSR and the quality of corporate reporting. However, the regression tests provided a strong relationship between CSR and the quality of corporate reporting after controlling for other variables that may affect the quality of corporate reporting. Additionally, we calculated the t-statistics based on heteroskedaticity-consistent standard errors (White, 1980). Results - Before we run the regression test, we sort the measures of the two dependent variables into each rating of CSR (from AAA to CCC). The results indicate that the quality of corporate reporting measured by discretionary accruals and performance-matched discretionary accruals monotonically decrease as the CSR ratings increase. This supports our hypothesis. In the regression tests, the coefficient on MJDA (PMDA) is -0.183 (-0.173) and significant at the 5% level. We can interpret the results as CSR affecting the quality of corporate reporting in positive ways. Other coefficients on control variables are consistent with prior studies. For example, the coefficients on both LOSS and LEV are positive and significant at conventional level, meaning that firms with financial difficulty may harm their quality of corporate reporting. Conclusion - We found an evidence that CSR is positively associated with the quality of corporate reporting. This study contributes to the literature in various ways. First, this study extends the line of CSR research by providing additional evidence in the setting of ethical behaviors by managements. This is consistent with the hypothesis and supports the results of prior studies. Second, to the best of my knowledge, this is the first study using the MSCI CSR ratings. In contrast with prior studies using different measures of CSR, the MSCI CSR ratings allow us to provide in-depth analysis. Third, the additional measure of dependent variable (PMDA) allows us to improve the robustness of our results. Overall, the results provided this study to extend the findings in prior studies by providing incremental evidence.