• Title/Summary/Keyword: value gap

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Integrated Reporting: A New Paradigm of Corporate Reporting

  • Bhasin, Madan Lal
    • The Journal of Economics, Marketing and Management
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    • v.5 no.2
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    • pp.10-32
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    • 2017
  • The landscape of corporate reporting is changing quickly. The concepts, elements and principles that characterize the way organizations plan, manage and report their annual performances are currently being questioned, debated, and redesigned throughout the world. However, widening the scope of corporate performance and reporting is a major issue. Research needs to bridge the gap between social and financial performance by considering corporate performance in a wider perspective. At base, IR is a relatively new but powerful idea: enhancing the way organizations think, plan and report the story of their business. Organizations are using IR to communicate a clear, concise, integrated story that explains how all of their resources are creating value. This paper examines the rise of what has been widely claimed to represent a new and striking future for corporate reporting, namely the notion of "Integrated Reporting" (IR). Unfortunately, there is poor empirical research work undertaken which has focused on published integrated reports. This research study provides initial analysis of the content and structure of the corporate integrated reports published in 2013 and available on the International Integrated Reporting Council (IIRC) Emerging Examples Database. As part of this study, Integrated Reports were analyzed for company information, report information and report content. Moreover, they were also evaluated as to the extent these adhered to the integrated reporting (IR) Guiding Principles, Content Elements, and the multiple capitals model. Findings of this study indicate that "early integrated reports were mostly lengthy, fail to adhere to all the guiding principles, and covered four of the six capitals suggested." At present, no universally accepted global framework for IR exists and it is still largely a voluntary practice. We believe that IR of both financial and non-financial performance should be made mandatory, and it should become a universal practice for all the global listed companies within the next 5-10 years.

Comparison of Meat Quality Characteristics and Proteolysis Trends associated with Muscle Fiber Type Distribution between Duck Pectoralis Major and Iliotibialis Muscles

  • Cheng, Huilin;Song, Sumin;Park, Tae Sub;Kim, Gap-Don
    • Food Science of Animal Resources
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    • v.42 no.2
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    • pp.266-279
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    • 2022
  • This study was conducted to evaluate the proteolysis trends and change in meat quality during 10 days of cold storage in duck M. pectoralis major (PM) and M. iliotibialis (IL). Duck IL had a higher pH and greater degree of lightness but lower cooking loss than PM (p<0.05). During the 10-day cold storage, the pH value of PM declined significantly (p<0.05), while the meat quality traits of IL were not affected by cold storage (p>0.05). In PM, the redness increased from day 1 to day 5, while cooking loss was lower on day 10 compared to day 5 (p<0.05). There were no significant differences in the activities of cathepsin B and proteasome 20S during cold storage (p>0.05). The activity of calpains declined gradually during 10 days of storage (p<0.05), and the activity of calpains in PM was higher than that in IL (p<0.05). A total of 5,155 peptides were detected and derived from 34 proteins of duck PM muscle, whereas 4,222 peptides derived from 32 proteins were detected from duck IL muscle. Duck PM muscle was composed only of fast type of muscle fiber, whereas IL muscle was composed of both slow and fast types. The proteins responsible for glycolysis or myofibrillar proteins were closely related to changes in meat color or water-holding capacity during cold storage. These results suggest that changes in meat quality characteristics during cold storage are closely related to protein degradation, which is also related to the distribution of muscle fiber types.

Preservice Teachers' Responses to Postmodern Picture Books and Deconstructive Reading

  • Yun, Eunja
    • Journal of English Language & Literature
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    • v.57 no.6
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    • pp.1111-1130
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    • 2011
  • Reading postmodern texts certainly situates readers in roles different from the ones we have been used to. Recently, postmodern metafiction forms a significant body of children's literature that is intended to challenge and transform the conventions of books in the digital age. While many studies have been done as to how child readers have capabilities to appreciate and interpret postmodern metafiction picture books, few studies on teachers and preservice teachers' reactions are not readily available. The role of teachers and preservice teachers are crucial for child readers to have access to affluent reading resources. This study discusses how preservice teachers read and respond to postmodern metafiction picture books using a deconstructive approach by means of binary opposites. Data was collected with 14 preservice teachers as to their likes/dislikes, reading levels, and reading paths about postmodern metafiction picture books. Expected pedagogical implications for literacy and language education were requested to address in their reading diaries and response papers. With their likes/ dislikes, since binary opposites always imply the hierarchy of power and value, the likes is apparently more valued and appreciated over their dislikes. This differentiated values are discussed in more detail with three recurring themes-Education, Morals and Behavior, and Tradition. With reading levels, there seems to be a gap existing between the authors' implied reader and literary critics' and the preservice teachers' ideal readers for the postmodern metafiction picture books. Although many studies have already revealed young readers' capability of appreciating postmodern metafiction, it depends a lot more on the teachers and preservice teachers whether children's right to have access to affluent literacy resources is respected or not. Preservice teachers' awareness of the potential of postmodern metafiction will work as an initial step to bring and realize the new reading path and new literacies in classrooms. By challenging metanarratives of children's literature, preservice teachers' readings of postmodern picture books reveals potentials to raise different reading paths and develop new literacies and other educational implications.

Partial Substitution of Copper with Nickel for the Superconducting Bismuth Compound and Its Effect on the Physical and Electrical Properties

  • Kareem Ali Jasim;Riyam Abd Al-Zahra Fadil;Kassim Mahdi Wadi;Auday Hattem Shaban
    • Korean Journal of Materials Research
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    • v.33 no.9
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    • pp.360-366
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    • 2023
  • This study focuses on how the partial substitution of copper by nickel nanoparticles affects the electrical and structural properties of the Bi2Ba2Ca2Cu2.9Ni0.1O10+δ, Bi2Ba2Ca2Cu2.8Ni0.2O10+δ and Bi2Ba2Ca2Cu2.6Ni0.4O10+δ compounds. Approximate values of crystallization size and crystallization percentage for the three compounds were calculated using the Scherer, modified Scherer, and Williamson-Hall methods. A great similarity was observed in the crystal size values from the Scherer method, 243.442 nm, and the Williamson-Hall method, 243.794 nm for the second sample. At the same time this sample exhibited the highest crystal size value for the three methods. In the examination of electrical properties, the sample with 0.1 partial substitution, Bi2Ba2Ca2Cu2.9Ni0.1O10+δ was determined to be the best with a critical temperature of 100 K and an energy gap of 6.57639 × 10-21 MeV. Using the SEM technique to analyze the structural morphology of the three phases, it was discovered that the size of the granular forms exceeds 25 nm. It was determined that the samples' shapes alter when nickel concentration rises. The patterns that reveal the distribution of the crystal structure also exhibit clear homogeneity.

p-type CuI Thin-Film Transistors through Chemical Vapor Deposition Process (Chemical Vapor Deposition 공정으로 제작한 CuI p-type 박막 트랜지스터)

  • Seungmin Lee;Seong Cheol Jang;Ji-Min Park;Soon-Gil Yoon;Hyun-Suk Kim
    • Korean Journal of Materials Research
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    • v.33 no.11
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    • pp.491-496
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    • 2023
  • As the demand for p-type semiconductors increases, much effort is being put into developing new p-type materials. This demand has led to the development of novel new p-type semiconductors that go beyond existing p-type semiconductors. Copper iodide (CuI) has recently received much attention due to its wide band gap, excellent optical and electrical properties, and low temperature synthesis. However, there are limits to its use as a semiconductor material for thin film transistor devices due to the uncontrolled generation of copper vacancies and excessive hole doping. In this work, p-type CuI semiconductors were fabricated using the chemical vapor deposition (CVD) process for thin-film transistor (TFT) applications. The vacuum process has advantages over conventional solution processes, including conformal coating, large area uniformity, easy thickness control and so on. CuI thin films were fabricated at various deposition temperatures from 150 to 250 ℃ The surface roughness root mean square (RMS) value, which is related to carrier transport, decreases with increasing deposition temperature. Hall effect measurements showed that all fabricated CuI films had p-type behavior and that the Hall mobility decreased with increasing deposition temperature. The CuI TFTs showed no clear on/off because of the high concentration of carriers. By adopting a Zn capping layer, carrier concentrations decreased, leading to clear on and off behavior. Finally, stability tests of the PBS and NBS showed a threshold voltage shift within ±1 V.

Effects of Annealing Temperature on the Structural, Morphological, and Luminescent Properties of SrWO4:Sm3+ Thin Films (열처리 온도가 SrWO4:Sm3+ 박막의 구조, 표면, 발광 특성에 미치는 효과)

  • Shinho Cho
    • Journal of the Korean Institute of Electrical and Electronic Material Engineers
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    • v.36 no.6
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    • pp.582-587
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    • 2023
  • The effects of the annealing temperature on the structural, morphological, and luminescent properties of SrWO4:Sm3+ thin films grown on quartz substrates by radio-frequency magnetron sputtering were investigated. The thin films were annealed at various annealing temperatures for 20 min in a rapid thermal annealer after growing the thin films. The experimental results showed that the annealing temperature has a significant effect on the properties of the SrWO4:Sm3+ thin films. The crystal structure of the as-grown SrWO4:Sm3+ thin films was transformed from amorphous to crystalline after annealing at 800℃. The preferred orientation along (112) plane and a significant increase in average grain size by 820 nm were observed with increasing the annealing temperature. The average optical transmittance in the wavelength range of 500~1,100 nm was decreased from 72.0% at 800℃ to 44.2% at an annealing temperature of 1,000℃, where the highest value in the photoluminescence intensity was obtained. In addition to the red-shift of absorption edge, a higher annealing temperature caused the optical band gap energy of the SrWO4:Sm3+ thin films to fall rapidly. These results suggest that the structural, morphological, and luminescent properties of SrWO4:Sm3+ thin films can be controlled by varying annealing temperature.

Effect of Working Pressure on the Structural, Electrical, and Optical Properties of GTZO Thin Films (공정압력이 GTZO 박막의 구조적, 전기적 및 광학적 특성에 미치는 영향)

  • Byeong-Kyun Choi;Yang-Hee Joung;Seong-Jun Kang
    • The Journal of the Korea institute of electronic communication sciences
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    • v.19 no.1
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    • pp.39-46
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    • 2024
  • In this study, GTZO(Ga-Ti-Zn-O) thin films were deposited at various working pressures (1~7mTorr) by RF magnetron sputtering to examine the structural, electrical, and optical properties. All GTZO thin films exhibited c-axis preferential growth regardless of working pressure, the GTZO thin film deposited at 1mTorr showed the most excellent crystallinity having 0.38˚ of FWHM. The average transmittance in the visible light region (400~800nm) showed 80% or more regardless of the working pressure. We could observed the Burstein-Moss effect that carrier concentration decrease with the increase of working pressure and thus the energy band gap is narrowed. Figure of merits of GTZO thin film deposited at 1mTorr showed the highest value of 9.08 × 103 Ω-1·cm-1, in this case resistivity and average transmittance in the visible light region were 5.12 × 10-4 Ω·cm and 80.64%, respectively.

A Deep Learning Framework for Prediction of Apartment Repair and Maintenance Costs (아파트 수선유지 비용 예측을 위한 딥러닝 프레임워크 제안)

  • Kim, Ji-Myong;Son, Seunghyun
    • Journal of the Korea Institute of Building Construction
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    • v.24 no.3
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    • pp.355-362
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    • 2024
  • The sustained upkeep of apartment buildings necessitates ongoing maintenance and timely repairs, particularly given their complex nature due to extensive areas, common facilities, and multiple residential and service structures. Additionally, the need for cost-effective maintenance is paramount for ensuring safety, preserving value, and maintaining economic efficiency. However, the multitude of external variables influencing apartment complex maintenance, coupled with the challenges in data collection, have resulted in limited research in this domain. To address this gap, the current study aims to develop a framework for predicting maintenance costs utilizing deep learning techniques, grounded in real-world apartment complex maintenance cost data. This study intends to provide a practical and valuable contribution to the field of apartment complex management, empowering stakeholders with enhanced predictive capabilities for optimizing maintenance strategies and resource allocation.

Systematizing Information Use to Address Determinants of Health Worker Health in South Africa: A Cross-sectional Mixed Method Study

  • Muzimkhulu Zungu;Annalee Yassi ;Jonathan Ramodike;Kuku Voyi;Karen Lockhart;David Jones;Spo Kgalamono;Nkululeko Thunzi;Jerry Spiegel
    • Safety and Health at Work
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    • v.14 no.4
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    • pp.368-374
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    • 2023
  • Background: Recognizing that access to safe and healthy working conditions is a human right, the World Health Organization (WHO) calls for specific occupational safety and health (OSH) programs for health workers (HWs). The WHO health systems' building blocks, and the International Labour Organization (ILO), highlight the importance of information as part of effective systems. This study examined how OSH stakeholders access, use, and value an occupational health information system (OHIS). Methods: A cross-sectional survey of OSH stakeholders was conducted as part of a larger quasi experimental study in four teaching hospitals. The study hospitals and participants were purposefully selected and data collected using a modified questionnaire with both closed and open-ended questions. Quantitative analysis was conducted and themes identified for qualitative analysis. Ethics approval was provided by the University of Pretoria and University of British Columbia. Results: There were 71 participants comprised of hospital managers, health and safety representatives, trade unions representatives and OSH professionals. At least 42% reported poor accessibility and poor timeliness of OHIS for decision-making. Only 50% had access to computers and 27% reported poor computer skills. When existing, OHIS was poorly organized and needed upgrades, with 85% reporting the need for significant reforms. Only 45% reported use of OHIS for decision-making in their OSH role. Conclusion: Given the gap in access and utilization of information needed to protect worker's rights to a safe and healthy workplace, more attention is warranted to OHIS development and use as well as education and training in South Africa and beyond.

Development of Knee Radiography Auxiliary Device (무릎 방사선 검사 보조장비의 개발)

  • Do-Byung Rhee;Il-Hwan Bae;Hye-Jung Kim;So-Mi Lee;Deok-Mun Kwon;Dong-Ho Choi;Hee-June Kim
    • Journal of radiological science and technology
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    • v.47 no.2
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    • pp.87-95
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    • 2024
  • Most knee axial radiographs, known as sunrise and skyline view, were performed with the patient in the prone position. The authors tried to address some of the shortcomings of conventional radiography by developing a new radiography method, K-RAD. According to previous research, the K-RAD method showed a wider patellar-femoral joint space than conventional radiography and provided a clear patellar hemi-lateral image with a constant gap between the femoral trochlear groove and tibial tuberosity. The authors worked with an orthopedic specialist to perform radiography using the K-RAD method rather than using existing methods, and as a result, the two knees were aligned correctly and a clear image of the patellar-femoral joint space was created. The authors propose the K-RAD method for knee axial radiography because the K-RAD method provides a sense of stability to the patient and provides images with high diagnostic value.