• The Journal of Asian Finance, Economics and Business
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• v.3 no.3
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• pp.67-77
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• 2016

Shareholders solely depend on annual reports to make investment, credit and other decisions. Investors expect that information should be reliable, relevant, comparable, consistent and thus easy to use for decision making. But whether the importance of annual reports to all shareholders is equally significant is a question of research. Thus, this research study tries to find out the importance of reading annual reports to the investors. A questionnaire survey is conducted on investors considering thirty one general shareholders and six brokers. This research based survey finds that most of the shareholders have no knowledge about accounting or finance and they have little knowledge about capital markets due to lack of training. This study also finds that general shareholders read an annual report at least moderately except value added statement, chairman's review, director's report and rumor. This study recommends human resource should be developed through adequate training, and annual reports should provide transparent and quality information which will ultimately increase the confidence of investors.

• The Journal of the Korea Contents Association
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• v.14 no.1
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• pp.119-127
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• 2014

As keen marketing competition for increasing corporate image has been begun, the creative level of annual report design, which is deeply involved with investment, has became a fundamental measure of corporate value. Good commercial design has to have both practical and aesthetic aspect. For make more creative annual report project. it's worth to find world design trend in practical way. The point of study focuses and sorts on physical properties of out-put works by the view point of editorial design, and tries to find the possibility of common design style. It analyzes key message, pagination plan and feature pages of 2013 ARC awarded annual report works in interior design category. The visual image and typographic style study of awarded works will help planner and designer who develop annual report project, because this research data reduces their process. Then it's possible to have more opportunities to create project and supports background material for making a presentation for clients.

• Industrial Engineering and Management Systems
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• v.13 no.4
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• pp.432-441
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• 2014

As the business model is receiving considerable attention these days, the ability to collect business model related information has become essential requirement for a company. The annual report is one of the most important external documents which contain crucial information about the company's business model. By investigating business descriptions and their future strategies within the annual report, we can easily analyze a company's business model. However, given the sheer volume of the data, which is usually over a hundred pages, it is not practical to depend only on manual extraction. The purpose of this study is to complement the manual extraction process by using text mining techniques. In this study, the text mining technique is applied in business model concept extraction and business model evolution analysis. By concept, we mean the overview of a company's business model within a specific year, and, by evolution, we mean temporal changes in the business model concept over time. The efficiency and effectiveness of our methodology is illustrated by a case example of three companies in the US video rental industry.

• Journal of Environmental Science International
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• v.7 no.1
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• pp.1-7
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• 1998

This paper alms to estimate the change point of the precipitation in Pusan area using the several statistical approaches. The data concerning rainfall are extracted from the annual climatological report and monthly weather report issued by the Korean Meteorological Administration. The average annual precipitation at Pusan is 1471.6 mm, with a standard deviation of 406.0 mm, less than the normal(1486.0 mm). The trend of the annual precipitation is continuously decreasing after 1991 as a change point. And the statistical tests such as t-test and Wilcoxon rank sum test reveals that the average annual precipitation of after 1991 is less than that of before 1991 at 10% significance level. And the mean gnu성 precipitation In Kyongnam districts is also continuously decreasing after 1991 same as Pusan.

• Asia-Pacific Journal of Business
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• v.11 no.4
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• pp.271-289
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• 2020

Purpose - This paper examined the relation between Correction of Annual Reports and Earnings management. The annual reports are used as key reports for critical decision making by providing useful information to various stakeholders across the firm. Design/methodology/approach - The sequence of this study is analysed that each of the following two cases affects the earning management: 1. that corrections have been made; 2. Where financial information have been modified or non-financial information have been modified during the correction of the annual report. We draw an initial sample of firms listed on the Korea Stock Exchange from 2014 to 2017. Among these, we excluded firms that were not able to obtain the variables needed to measure the correction of Annual Reports and the earnings management. Finally, we use the 7,035 firm-year observations. Findings - Our empirical results of this study are as follows; First, it turned out that the earnings management of companies that report business reports on corrections is larger than those that do not. Second, among the types of annual report corrections, the correction of non-financial information is significantly larger on earnings management than the correction of financial information. Research implications or Originality - The correction disclosure of business reports is a very important issue in terms of accounting information accuracy and reliability. The results of this study will provide policy implications for correction disclosures and regulations due to an important issue as accounting information. An entity that initially prepares accounting information should advanced in such a way that it provides high quality accounting information and then complements and accepts it by various stakeholders.

• The Korean Nurse
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• v.6 no.2 s.28
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• pp.14-39
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• 1967

• The Journal of Korean Medicine
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• v.25 no.3
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• pp.78-89
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• 2004

Background : A report published by the National Institute of Toxicological Research (NITR) in January 2004 about toxic hepatitis in Korea contained the result of analysis on 55 cases of severe toxic hepatitis from 7 university hospitals for 8 months. NITR claimed that the extrapolated annual frequency of severe toxic hepatitis in Korea was 1904 cases per year. They also claimed that the most frequent etiology of severe toxic hepatitis were herbal medications and similar plant preparations (61.7%), contrasted with traditional therapeutic preparations and healthy foods (29.1%). I have investigated that report to be certain of the result because it is a very important subject for public health and society in Korea. Results : The NITR report has too many problems to have faith in its results. They include the following: 1. The report uses only 55 cases to estimate annual prevalence rate of severe toxic hepatitis in Korea. 2. There was a large regional preponderancy in the NITR report (2 cases in Seoul from a population of 10.17 million, 19 cases in Gwangju from a population of 1.4 million) 3. There was another preponderancy that selected much fewer cases caused by western medication (9.1%) than other reasons. 4. The NITR report used a modified scale than that officially recognized to diagnose toxic hepatitis. 5. There was a mistake using the scale to adapt the right indications. 6. They collected cases before beginning the study, although it was a prospective study. There was also not any questionnaire or other materials concerned with alcohol, drugs, or history of past liver disease. Conclusions : NITR is one of the important official arms of the government of Korea. Nevertheless, there is a severe problem in validity because of selection bias, uncertain accuracy, and insufficiency of raw materials in the report. Therefore it seems incorrect to generalize the results of the report and there is a lack of confidence in it as a national study publishing by the NITR.

• 발명특허
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• v.34 no.10
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• pp.38-41
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• 2009

• Electronics and Telecommunications Trends
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• v.1 no.1
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• pp.91-106
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• 1986

• Journal of the Korean Society of Radiology
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• v.83 no.5
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• pp.1205-1206
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• 2022