• Title/Summary/Keyword: statement of items

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Assessment of Documentation Status of the Statement on the Sea Area Utilization according to Artificial Structure Installation in Public Water (공유수면 인공구조물 설치에 따른 해역이용협의서 작성실태 평가)

  • Eom, Ki-Hyuk;Lee, Dae-In;Kim, Gui-Young;Yoon, Sung-Soon
    • Journal of Environmental Impact Assessment
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    • v.22 no.3
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    • pp.265-276
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    • 2013
  • This study assessed documentation status of each environmental assessment items by analyzing the 243 case of marine EIS on the Consultation System of Sea Area Utilization. Observed rate of tidal elevation, current, temperature, salinity in maine environment were below 20%. The EFDC tool is applied substantially in hydrodynamic modeling. The verification process, however, is very insufficient using the recent observed data. Also, in-situ assessment rate of pelagic organism such as phytoplankton was below 50%, and assessment for Chlorophyll a was not accomplished. Ecological index evaluation for zooplankton and benthic ecosystem were not considered in statements. Especially, the rational assessment on the fisheries resources and protected species were very limited. It was necessary that the core assessment items (checklists) were established for environmental scoping. Furthermore, suggestion of information related to development, regional coastal management plan, aquaculture farms, and facilities were enhanced. The redundancy problem of proceedings between Environmental Impact Assessment and Sea Area Utilization Assessment System was improved.

Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh

  • JAHID, Md. Abu;RASHID, Md. Harun Ur;HOSSAIN, Syed Zabid;HARYONO, Siswoyo;JATMIKO, Bambang
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.6
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    • pp.61-71
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    • 2020
  • The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

The PRISMA Statement: The Characteristics of Fashion Distribution Channels in Virtual Reality

  • Jae-Min LEE
    • Journal of Distribution Science
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    • v.21 no.10
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    • pp.85-95
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    • 2023
  • Purpose: Virtual reality's impact on fashion distribution extends beyond singular transactions, facilitating the emergence of novel collaborations. As investigating the characteristics of fashion distribution channels in virtual reality, this study explores how the fashion industry can utilize virtual reality distribution channels to their maximum capacity while minimizing potential disadvantages. Research design, data, and methodology: The approach used to gather previous studies for this study adheres to the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) methodology. This method is widely acknowledged and recommended for its systematic and transparent approach to selecting relevant literature. This kind of literature search plays a vital role in a systematic evaluation as it informs the results. Results: The finding indicates consistently a total of eight kinds of characteristics of fashion distribution channels in virtual reality. The result means that the attributes of fashion distribution channels in virtual reality are causing significant changes in the fashion industry, revolutionizing the consumer experience, and redefining the parameters of creativity and collaboration. Conclusions: In sum, the global reach and accessibility of modern technology enhance the capacity of fashion companies to expand their market presence. This facilitates their participation in intercultural interactions and allows them to serve a wide range of customers.

Evaluation of KDSQ-C's Reliability and Validity between the Subject Elderly and Caregiver (KDSQ-C의 대상노인과 보호자 측정 간 신뢰도와 타당도 평가)

  • Lee, In Sook;Lee, Kwang Ok;Ko, Young
    • Research in Community and Public Health Nursing
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    • v.23 no.4
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    • pp.446-450
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    • 2012
  • Purpose: This study is exploratory research to check the survey instrument KDSQ-C used to measure cognition for agreement between the elderly and their caregivers. Methods: Elderly persons from 170 families, who are aged over 65, have never been diagnosed with dementia, and who have caregivers in S City and K City were randomly selected by their nurses. A survey was conducted in the time from September to November, 2009 through personal interviews using a questionnaire. Results: In terms of consistency among items, there was high consistency (0.813) in the responses regarding complex task competence for the statement 'it is hard to reach a destination alone with public transportation'. There was relatively low consistency (0.63) in the responses regard memory for the statement 'they forget an appointment'. When the subject elderly and caregiver live together, as when their children or spouses responded, consistency was greater than when the caregiver lived in a different home. Conclusion: KDSQ-C showed high agreement in measurement between the subject elderly and their caregivers, demonstrating that it can be used as a measurement scale for cognition which can be directly applied to the subject elderly.

The Necessity of Business Intelligence as an Indispensable Factor in the Healthcare Sector

  • KANG, Eungoo
    • The Korean Journal of Food & Health Convergence
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    • v.8 no.6
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    • pp.19-29
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    • 2022
  • Business intelligence (BI) is a process for turning data into insights that inform an organization's strategic and tactical decisions. BI aims to give decision-makers the information they need to make better decisions Patient safety analysis, illness surveillance, and fraud identification are just a few healthcare decision-making processes that can be supported by data mining. Thus, the purpose of the current research is to outline the need if BI as an essential factor in the healthcare sector by reviewing various scholarly materials and the findings. The present author conducted one of the most famous qualitative literature approach which has been called as PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) statement. The selecting criteria for eligible prior studies were estimated by whether studies are suitable for the current research, identifying they are peer-reviewed and issued by notable publishers between 2017 and 2022. According to the result based on the PRISMA analysis, BI plays a vital role in the healthcare sector and there are four business intelligence factors (Data, Analytic, Reporting, and Visualization) that will ensure that the healthcare sector provides the right healthcare services to the customers to be addressed in this section include; data, analytics, reporting, and visualization.

Revised STandards for Reporting Interventions in Clinical Trials of Acupuncture(STRICTA) : Extending the CONSORT Statement (STRICTA(침 임상연구에서 중재 보고를 위한 표준) 개정판: CONSORT Statement의 확충안)

  • Lee, Hyang-Sook;Cha, Su-Jin;Park, Hi-Joon;Seo, Jung-Chul;Park, Jong-Bae J.;Lee, Hye-Jung
    • Korean Journal of Acupuncture
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    • v.27 no.3
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    • pp.1-23
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    • 2010
  • Objectives and methods : The Standards for Reporting Interventions in Clinical Trials of Acupuncture (STRICTA) were published in five journals in 2001 and 2002. These guidelines, in the form of a checklist and explanations for use by authors and journal editors, were designed to improve reporting of acupuncture trials, particularly the interventions, thereby facilitating their interpretation and replication. Subsequent reviews of the application and impact of STRICTA have highlighted the value of STRICTA as well as scope for improvements and revision. To manage the revision process a collaboration between the STRICTA Group, the CONSORT Group, and the Chinese Cochrane Centre was developed in 2008. An expert panel with 47 participants was convened that provided electronic feedback on a revised draft of the checklist. At a subsequent face-to-face meeting in Freiburg, a group of 21 participants further revised the STRICTA checklist and planned dissemination. Results : The new STRICTA checklist, which is an official extension of CONSORT, includes six items and 17 sub-items. These set out reporting guidelines for the acupuncture rationale, the details of needling, the treatment regimen, other components of treatment, the practitioner background, and the control or comparator interventions. In addition, and as part of this revision process, the explanations for each item have been elaborated, and examples of good reporting for each item are provided. In addition, the word "controlled" in STRICTA is replaced by "clinical", to indicate that STRICTA is applicable to a broad range of clinical evaluation designs, including uncontrolled outcome studies and case reports. Conclusions : It is intended that the revised STRICTA, in conjunction with both the main CONSORT Statement and extension for nonpharmacologic treatment, will raise the quality of reporting of clinical trials of acupuncture.

A Systematic Review on the Reporting Quality of Acupuncture Treatment for Carpal Tunnel Syndrome (손목터널증후군에 사용된 침 치료 보고의 질 평가)

  • Hyun, Ji-Yoon;Shin, Joo-eun;Im, Chae-Jeong;Park, Ji-Yeun
    • 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.

Value-Relevance of R&D and Ad expenditures in the Medical Industry : Medical Precision and Medicine Industry Case (의료관련 산업의 연구개발비와 광고선전비 지출이 기업가치에 미치는 영향 (의료정밀과 의약품 산업을 중심으로))

  • Cho, Duk-Young;Choi, Soo-Hyung
    • Korea Journal of Hospital Management
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    • v.11 no.3
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    • pp.1-18
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    • 2006
  • The purpose of this study is to analyze the relationship between intangible asset items and company value by empirical research in the medical industry, which may enhance usefulness of the results of other empirical research on intangible asset and company value. In order to attain the purpose of this study, the stock price is taken as the independent variable and all of intangible asset items reported to a balance sheet except the development expenditures and other development expenditures, and advertisement expenses, ordinary research & development expenditures reported on the income statement are taken as the dependent variables. In the following, I carried out four meaningful results from the analysis. First, research hypothesis 1; Book value of intangible asset reported in balance sheet bears positive relationship with company value shows that development expenditures 1 variable gives positive association in a significant level while a group of \10,000-above-company shows no relationship with company value, the other group of below-\10,000-company supports a consistently significant association. All this considering, we have to keep in mind that lack of prudence may leads to wrong results when we try to analyze. Second, research hypothesis 2; Intangible asset and other intangible asset expenditures reported on the income statement gives positive effect on company value shows that R&D accounts variables give insignificance in a statistical level to all company, including entire group, \10,000-above and below consistently. These results testify that current accounting system is valid. Third, in the case of other intangible asset, it requires further examination of current KAS because statistical results show negatively significant value or insignificant value in a statistical level. That means the more intangible assets, the less company value or nothing. Last, in the case of advertisement expenditure variables of above-\10,000 and entire company shows insignificances in a statistical level consistently while below-\10,000-company shows significant result coherently. We should regard accounting information on the advertisement expenditures of \10,000-below-company with caution. The results of this study provide controversial points whether intangible asset items reported on B/S, excluding development expenditures, should be regarded as asset. To facilitate the utility of accounting information on intangible asset, it seems necessary to regard advertisement expenditures reported on I/S as asset accounts. There are further arguments on the way of dealing with intangible asset under KAS that might be considered.

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A Study on the Proper Rate of the Safety Management Cost under the Construction Technology Promotion Act by Direct Calculation (건설기술진흥법 상 안전관리비에 대한 적산 및 품셈을 통한 적정 요율 산정에 관한 연구)

  • Chae, Yong Sup;Yoon, Young Geun;Oh, Tae Keun
    • Journal of the Korean Society of Safety
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    • v.33 no.2
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    • pp.68-75
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    • 2018
  • The safety management cost system under the Construction Technology Promotion Act has contributed greatly to the prevention of construction accidents according to the chronological changes and social demand, but various problems have been pointed out. The biggest problem is that the safety management cost is earmarked very low because other items of safety management costs except for the safety inspection are not appropriately included in the actual construction site. Furthermore, it has been pointed out that it is difficult to settle the orderer due to the lack of specific use criteria. Therefore, in order to secure the proper safety management cost, this study is to estimate the actual cost by using of specification, quantity, material cost, labor cost for each type of the safety management item The results of this study were compared with the 71 cases of safety management costs in the safety management plan. In addition, analysis of unclear or unnecessary items in the current safety management cost and criteria and suggestions for improvement are provided. It is hoped that the results of this study will contribute to the rational safety management rate calculation.

A Case Study on Simplified Assessment Method for Site Selection of the Waste Treatment Facilities in Korea (폐기물 처리시설 입지선정의 효율화 방안에 관한 연구 - 여주군 폐기물 매립지 입지선정 사례를 중심으로 -)

  • Lee, Mu Choon;Koo, Ja Kon;Kim, Ki Cheol;Kwon, Yeon Jeong
    • Journal of Environmental Impact Assessment
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    • v.8 no.1
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    • pp.71-79
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    • 1999
  • The comparative evaluation is the most effective method for site selection because the selection of waste treatment facility is to determine the optimum site out of limited candidate sites. This study adopted the ordinal scale evaluation, one of methods of comparative evaluation. The ordinal scale evaluation aims to determine the investigating items referring to the character of sites, to determine the importance factors for investigating items, and to determine the optimum site according to the quantitative evaluation. As a result of this study, the defects of the former reports on the environmental characteristics, such as obscurity of meaning and subjective statement, were reduced by the ordinal scale evaluation which is one of the quantitative evaluation methods. This ordinal scale evaluation method has some valuable advantages, such as, to be able to consider the cost-effect efficiency, to consider the objectiveness and the clearness of the reports on the environmental characteristics. Therefore the reducement of social complications about site selection of the indisposed facilities could be expected by this study.

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