• Title/Summary/Keyword: statement of items

Search Result 80, Processing Time 0.026 seconds

Statistical Analysis of Changes in the Number of Account Items of Financial Statements for K-IFRS-applied Firms (K-IFRS 채택 기업의 재무제표 계정과목수의 변화에 대한 통계적 분석)

  • Choi, Sungwoon
    • Proceedings of the Safety Management and Science Conference
    • /
    • 2013.11a
    • /
    • pp.209-219
    • /
    • 2013
  • The research is to evaluate the statistical difference between K-GAAP(Generally Accepted Account Principles) in 2008 year and K-IFRS(International Financial Reporting Standards) in 2012 year. H Motor Company, S Electronics and L Electronics are the three representative firms adopting K-GAAP and K-IFRS in Korea. The ${\chi}^2$ homogeneous test are used to identify the reduction of the number of account items of four financial statements such as Statement of Financial Position(SFP), Statement of Comprehensive Income(SCI), Statement of Cash Flow(SCF), and Statement of Change in Equity(SCE) between K-GAAP and K-IFRS.

  • PDF

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
    • /
    • v.23 no.3
    • /
    • pp.355-369
    • /
    • 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 Quality Assessment of Reporting of Intervention Studies on Sasang Constitutional Diet (사상체질 식이 중재연구 보고에 대한 질 평가)

  • Kim, Ji Hwan;Lee, Ju Ah
    • Journal of Sasang Constitutional Medicine
    • /
    • v.32 no.4
    • /
    • pp.11-28
    • /
    • 2020
  • Objectives The purpose of this study was to evaluate quality of reporting of intervention studies on Sasang Constitutional diet (SCD) based on the Consolidated Standards for Reporting of Trials (CONSORT) and Transparent Reporting of Evaluations with Nonrandomized Designs (TREND) statements. Methods We searched for Randomized controlled trials (RCT) and Non randomized studies for intervention (NRSI) on SCD in 4 databases and other sources, selected them by the inclusion criteria, and then evaluated quality of reporting of them. Results 1. A total of 10 studies (1 RCT and 9 NRSI) from 1999 to 2006 were selected and evaluated. The detailed items of up to 78%, at least 40%, and median value of 59% in the CONSORT and TREND statements were not reported. 2. One RCT was reporting 4 (11%) sufficiently, and 4 (11%) insufficiently among the 37 detailed items in the CONSORT statement while it was not reporting 29 (78%) items. 3. Nine NRSI were reporting 7 (12%) items sufficiently, and 2 (3%) items insufficiently among the 58 detailed items in the TREND statement while they were not reporting 15 (26%) items. Twenty (34%) items in the TREND statement were reported in some papers but not in more than half. Conclusions The quality of reporting of intervention studies on SCD has been assessed to be generally low. Subsequent researchers are recommended to select an appropriate statement for research design, and use it as a checklist from the time of designing the study to the time of reporting.

The quality of Reports on Randomized Controlled Trials abstracts from Korean Science Citation Index journal and NEJM; Evaluation and Comparison of adherence to the CONSORT Statement (CONSORT statement를 기반으로 한 국내 Science Citation Index 저널과 NEJM의 Randomized Controlled Trial의 abstracts 질적 비교 평가 연구)

  • Kyung, Eun-Jung;Kim, Hyo-Seon;Kim, Eun-Young
    • Korean Journal of Clinical Pharmacy
    • /
    • v.22 no.2
    • /
    • pp.131-136
    • /
    • 2012
  • Objective: This study evaluated and compared the adherence to the CONSORT for quality of reports on the randomized controlled trials (RCT) abstracts by four major Korean Science Citation Index (SCI) journals and The New England Journal of Medicine (NEJM). Methods: A descriptive analysis of published RCT abstracts in Korean SCI journals and NEJM from 2007/01 to 2011/06 was conducted by two reviewers, independently extracting data from a PubMed search. A modification of CONSORT for abstract was used including 16 checklist items. Reporting of checklist items for individual group was conducted to compare adherence patterns between two groups. Results: We identified the potential 57 RCT abstracts from Korean SCI and 50 from NEJM meeting our inclusion criteria; among them, three abstracts from Korean SCI and one from NEJM were excluded. Among total 16 checklist items based on CONSORT statement, Korean SCI journals and NEJM were statistically equivalent in 4 items; Korean journals were better in three items and NEJM were in nine. The methodological quality domains were inadequately reported in both journals: allocation concealment about 1.9% and 4.0%, and blinding 44.4% and 40.8%. In general, The CONSORT adherence of NEJM was better than that of Korean SCI in the method and result domain (p < 0.0001). Conclusions: The quality of NEJM reporting of RCT abstracts was better than that of Korean SCI, in general. This study on adherence of RCT reports from Korean SCI journals and NEJM abstracts to the CONSORT statement reveals that there is a need for improvement, especially Korean SCI. Further investigation on the quality of RCT reports and ways to improve reporting quality is required.

Analysis of Reports on Observational Studies Published in the Korean Journal of Women Health Nursing based on the STROBE Guideline (여성건강간호학회지에 게재된 조사연구 보고 분석: STROBE 지침에 근거하여)

  • Kim, Sue;Oh, Hyun-Ei;Song, Ju-Eun;Kim, Myounghee;Ahn, Sukhee;Lee, Eun-Joo;Jun, Eun-Mi;Cheon, Sukhee
    • Women's Health Nursing
    • /
    • v.20 no.4
    • /
    • pp.287-296
    • /
    • 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.

Analysis of Problems and Improvement of Environmental Impact Assessment in Social-Economic Items Based on 19 Major Large Scale Development Projects (주요개발사업의 환경영향평가서 분석을 통한 사회경제항목평가의 문제점과 개선방안)

  • Lee, Sang-Don
    • Journal of Environmental Impact Assessment
    • /
    • v.13 no.4
    • /
    • pp.165-185
    • /
    • 2004
  • Assessment in Socio-economic items should be used to estimate social influence when policies and projects were introduced. To estimate current situation of socio-economic items 19 Environmental Impact Statement (EIS) of large scale projects were analyzed. The projects were selected based on magnitude of social impact when the projects were implemented. Environmental Impact Statement was categorized into line projects(road construction, railroad construction, stream development, etc), and surface projects(energy development, wetland reclamation, recreation and sport development, and housing and residential development, etc) thus being chosen for 19 projects in each categories. This report was based on the analysis of 7 items in socio-economic environmental items(i.e., population, residents, industry, public facilities, education, transport and historical monument). Most EIS did not follow the regulation suggested by Ministry of Environment, and only current circumstances were briefly described. Indifference of in-depth analysis of socioeconomic environmental items would influence the process of social and environment impact negatively in the midst of construction of National Projects such as Outer Circle Seoul Highways, Saemankeum Reclamation Projects, etc. This abrupt halt of construction was mostly based on a lack of public hearing or public participation. Socio-economic items are also very much lacking in quantitative method and strengthening socio-economic environmental items is needed via checklist or matrix that brings decision-makers better ideas objectively.

An Effective Environmental Assessment for the Simple Statement of the Sea Area Utilization Consultation System (간이해역이용협의 유형분석 및 효율적 환경평가방안)

  • Lee, Dae-In;Eom, Ki-Hyuk;Kim, Gui-Young
    • Journal of Environmental Impact Assessment
    • /
    • v.22 no.3
    • /
    • pp.255-264
    • /
    • 2013
  • This paper diagnosed the assessment problems and development types of the simple statement of the Sea Area Utilization Consultation System. and suggested the key assessment items for system improvement. The major types of Public Water occupation and use, and distribution characteristic of regional and coastal were analyzed by evaluate 529 review items during 2010-2012. The artificial structure installation including harbor and fishing port facilities in the South and West coast, and seawater supply and drainage for land-based aquaculture and power plant were dominated. The checklists considering each types of occupation and use in Public Water were suggested. In addition, policy proposals for system improvement were suggested.

Content Analysis of Mitigation Measures in Environmental Impact Statement (환경영향평가서 저감방안의 실효성에 대한 연구: 내용분석을 중심으로)

  • Yi, Young Kyoung;Yi, Pyong In
    • Journal of Environmental Impact Assessment
    • /
    • v.6 no.2
    • /
    • pp.165-180
    • /
    • 1997
  • Mitigation measures in EIS are the important factors in the effectiveness of EIS. This paper analyzed the content of mitigation measures described in the 30 EISs selected, using 7 analysis items in order to discover the degree of effectiveness of mitigation measures. 30 EISs used in this study were selected through variance maximization strategy, and the 7 analysis items were; 1) thoroughness of mitigation content, 2) quantification of mitigation content, 3) explicit description of mitigation effect, 4) likelihood of mitigation effect, 5) impacted area of mitigation effect, 6) time frame of mitigation effect, and 7) environmental impact of mitigation measures. The results showed that the effectiveness of mitigation measures in the analyzed EISs was relatively low both in the appropriateness and in the specificity. It was suggested that in order to improve the appropriateness of EIS as a decision making tool, the effect of mitigation measures, as well as the mitigation measures themselves, should be studied and described more thoroughly and specifically.

  • PDF

The Development of an Instrument to Assess High School Students' Views on Science-Technology-Society (STS에 대한 고등학생들의 견해에 관한 평가도구 개발)

  • Lim, Jai-Hang;Kang, Soon-Min;Kong, Young-Tae;Choi, Byung-Soon;Nam, Jeong-Hee
    • Journal of The Korean Association For Science Education
    • /
    • v.24 no.6
    • /
    • pp.1143-1157
    • /
    • 2004
  • The purpose of this study was to develop HS-VOSTS(High School Students' Views On Science-Technology-Society), which is an instrument that monitors high school students' views on STS. For this study, 23 multiple-choice items were developed on four categories. First, a categorial scheme was constructed. The categorial scheme was based on many instruments that evaluate students' understanding on STS, literature review, and STS learning goal that many researchers had asserted. Second, the multiple-choice items were developed. The development of the items was carried out through four steps. In the first step, some pairs of statement on each subordinate category were formed. Next, the student statement questionaries which were based on the pairs of statement were responded by 772 students. In the second step, the response written by the students were analyzed to common viewpoints and the first multiple-choice items were constructed. In the third step, the semistructured interview with 28 high school students was implemented and the second multiple-choice items were constructed. In the fourth step, the final version of the instrument was developed through the analysis of the students' response on the second multiple-choice items. HS-VOSTS is an useful instrument for monitoring students' beliefs and viewpoints on STS topics. The results of the students' responses to HS-VOSTS items reflect the students' own thoughts directly. These results will give some implications for the curriculum developers, the authors of text books and the educational policy makers as well as the teachers.

The First Stage of Developing the Adolescent Friendship Social Capital Scale

  • Xu, Leilei
    • Child Studies in Asia-Pacific Contexts
    • /
    • v.2 no.1
    • /
    • pp.29-43
    • /
    • 2012
  • The purpose of the study was to generate the candidate items for the Adolescent Friendship Social Capital Scale. Both inductive and deductive approaches were used to generate the scale items. Halpern's conceptual map of social capital served as the theoretical basis of this scale, and guided the development of items. Semi-structured interviews with adolescents in Sydney, Melbourne and Beijing generated the initial pool of scale items. Twenty-six items were generated for the Adolescent Friendship Social Capital Scale. The items are organised in four theoretical constructs: Bonding Networks, Bridging Norms, Bridging Sanctions, and Linking Networks. Each item is a short statement followed by a five-point Likert scale anchored by 1= "Strongly disagree" and 5= "Strongly agree". The scale has several advantages over previous measures of adolescent friendship networks and friendship social capital. The scale has a strong and clear theoretical structure, the scale items demonstrate initial construct and content validity, and the format of the scale enables the collection of continuous data. However, in order to ensure the validity and reliability of the scale, another two stages of research need to be conducted in the future: scale development and scale evaluation.