• Title/Summary/Keyword: College Information Disclosure

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An Analytical Study on Differences between the Types of Disputes in Food Service Franchises and the Relevant Corporate Information (외식 프랜차이징 분쟁 유형과 기업정보 간의 차이분석 연구)

  • Kang, Seok-Woo;Rha, Young-Ah
    • Culinary science and hospitality research
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    • v.19 no.5
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    • pp.264-279
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    • 2013
  • This study aimed to analyze the differences between the types of disputes in food service franchises and the relevant corporate information. For this aim, the types of disputes were analyzed on the basis of the cases reported by the Korea Fair Trade Commission, and whether there are any differences from the relevant corporate information was analyzed using SPSS WIN(V.17.0). According to analysis results, the most often seen types of disputes were failure to provide the information disclosure sheet (58.5%) and failure to deposit franchising fee (15.1%). In Kruskal-Wallis test between the type of disputes and related corporate information variables, significant difference was found under significance level p<.05 for sales volume, the establishment period and the number of franchisees, and under p<.1 for the number of full-time employees. In correlation coefficient, the establishment period, the number of full-time employees and the number of franchisees showed positive correlation(p<.05), and the number of full-time employees showed correlation in the number of franchisees and the number of brands under the significance level p<.05. As a solution for the dispute, there should be franchisors' responsibility to comply with the principle of good faith, the authorities' strengthening exemplary transaction criteria and legal systems, as well as experts' consulting for prospective franchisees prior to establishing business.

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Experiences of Treatment-Related Side Effects and Supportive Care with Korean Medicine in Women with Breast Cancer - A Focus Group Study (유방암 환자의 항암 치료 부작용 및 한의학적 보완치료 경험에 관한 포커스 그룹 연구)

  • Han, Sola;Jang, Bo-Hyoung;Hwang, Deok-Sang;Suh, Hae Sun
    • The Journal of Korean Obstetrics and Gynecology
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    • v.30 no.1
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    • pp.85-94
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    • 2017
  • Objectives: To explore experiences of treatment-related side effects and supportive care among Korean breast cancer survivors (BCS). Methods: Focus group interview was conducted with six Korean women with breast cancer. Participants were recruited through snow-balling. Interview was audio-recorded and transcribed verbatim. NVivo-11 was used to code the data into themes. Results: Two major themes were identified: (1) experiences of Western medicine, including treatment, side effects, needs and costs; (2) experiences of supportive care with Korean medicine, including the same as above. All participants experienced Western medicine in treatment phase and reported impairment of physical, emotional, and social functioning during and after Western medicine treatment. Only three participants used Korean medicine after treatments end. The negative responses from Western medicine doctors were the most important factor keeping participants from accessing Korean medicine when treatment-related side effects occurred. For this reason, some participants used Korean medicine without disclosure. Participants usually acquired information about Korean medicine from online community or other BCS, which was another important factor because it raised concerns about side effects and credibility of Korean medicine. High cost was also reported as barrier in using Korean medicine. During the cancer treatment, participants tended to endure their treatment-related side effects. Conclusions: Korean BCS may be at high risk of physical or emotional distress during treatment period. Findings suggest that there is a high need for supportive care to relieve treatment-related side effects and improve patients' quality-of-life. Furthermore, developing a systematic guidance or credible information sources should be warranted to help patients find the best supportive care options including Korean medicine.

The Effects of the Change of Operating Income Disclosure Policy under K-IFRS - Evidence from KOSDAQ Market - (K-IFRS 이후 영업이익 공시정책의 변화에 대한 연구 - 코스닥 시장을 중심으로 -)

  • Baek, Jeong-Han;Choi, Jong-Seo
    • Management & Information Systems Review
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    • v.33 no.3
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    • pp.167-187
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    • 2014
  • While Korean GAAP had detailed regulations for the measurement and disclosure of operating income in the past, K-IFRS did not provide specific rules for operating income until 2011. Some firms that adopted K-IFRS before 2011 did not disclose or calculated operating income in an inconsistent manner although operating income is usually considered as one of the core information items to assess firm valuation. Inconsistency in firms' treatment of operating income invoked much criticism from diverse users of financial statement. The Korean Accounting Institute (KAI hereafter) revised the K-IFRS rules relevant to operating income in September 2010 in response to the voices raised by the business community, whereby the operating income number is allowed to be calculated in conformity with the previous K-GAAP. This study was motivated by the revision of K-IFRS and aims to provide a clue on the validity of such policy decision. To achieve the research objective, we test the relative value relevance of the alternative operating income numbers under K-IFRS versus K-GAAP. Our main findings are as follows. The value relevance of operating income reported before K-IFRS is proved to be higher than after K-IFRS. K-IFRS operating income adjusted to the previous K-GAAP has greater explanatory power for market values relative to one calculated under the K-IFRS regime. In an additional analysis, the sample was decomposed according to whether the operating income under K-IFRS is greater than under K-GAAP. The difference in the value relevance of K-IFRS versus K-GAAP operating income is significant only in the subsample consisting of firms which reports higher operating income under K-IFRS compared to K-GAAP. Also, the firms which would have reported negative operating income on a consecutive basis are more likely to have chosen K-IFRS, resulting in higher numbers than otherwise. It is likely that firms facing the threat of delisting due to consecutive operating loss reporting are more likely to have adopted K-IFRS disclosure rules by which they could report higher operating income numbers. To sum up, these results corroborate the limitation inherent in the K-IFRS regarding operating income disclosures. This paper suggests that the recent revision of K-IFRS implemented by KAI is likely to mitigate some of afore-mentioned limitations effectively.

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Side Effects of Orthopedic Products in Veterinary Medicine in South Korea

  • Yun, Taesik;Jung, Soo Yeon;Kang, Kyongmook;Yun, Seon-Jong;Koo, Yoonhoi;Park, Jooyoung;Kim, Ill-Hwa;Kang, Hyun-Gu
    • Journal of Veterinary Clinics
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    • v.39 no.1
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    • pp.9-15
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    • 2022
  • As more veterinary clinics become specialized with the growth of the companion animal market, an increasing number of veterinary clinics perform orthopedic surgery and use orthopedic products, some of which are defective and have side effects. Thus, the present study aimed to prepare fundamental data for the revision and development of manufacturing standards for these products in order to prevent their side effects. We conducted a survey targeting veterinary clinics as consumers and medical device companies as suppliers. Veterinary clinics were surveyed via offline and online methods; 320 clinics that offered orthopedic surgery and approximately 4,000 veterinary clinics that were registered in the Korean Veterinary Medical Association were targeted, and 153 veterinary clinics responded to the survey. The survey for medical device companies, was performed online, targeting 29 companies; 14 companies responded. The number of side effects of orthopedic products was higher in animal orthopedic products than in those for human use. Many consumers tended to suspect that side effects were caused by product defects. To resolve side effects after using orthopedic products, consumers mostly underwent reoperation. Meanwhile, some severe cases proceeded to legal disputes. Similarly, medical device companies, or the suppliers, responded that most side effects occurred in veterinary orthopedic products and that product defects and mistakes in use were the causes. As for most of the follow-up actions for side effects, these companies either reported the issue to those in charge or analyzed and resolved the issues themselves. Therefore, to develop quality products, suppliers should be provided with clear standards for the production, and information disclosure and a report system for side effects should be particularly established to gain consumers' trust regarding the safety of these products.

Study on the Relationship among the Size, Marketing Competency, Operational Characteristics and Financial Performance of Food Service Franchising (외식 프랜차이징의 규모, 마케팅 역량, 운영특성과 재무성과 간의 관계연구)

  • Kang, Seok-Woo;Na, Young-Sun
    • Culinary science and hospitality research
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    • v.20 no.6
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    • pp.175-189
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    • 2014
  • This study was intended to provide fundamental data concerning franchising companies' characteristics and performance in foodservice business by employing financial data from the firms' IDS(Information Disclosure Statements). Multiple regression analysis method was used to identify any correlations among franchising size, marketing competency, operational characteristics, and performance according to technique based upon 169 IDS data as of 2013. In terms of franchisor size and performance, the number of company-operated stores had statistically significant corelation with sales, net income, the total number of stores, and the number of franchisees. With respect to marketing competency and performance, advertising expenses showed statistically significant correlation with sales, the total number of stores, promotion expenses with sales, net income, and the total number of stores. On the other hand, there was no statistically significant correlation with current year's net income. At last, present study found significant correlations among business years, sales, current year's net income, and the total number of stores by regarding operational characteristics and performance, but there was no significant correlation between brands and performance. This study is cross-sectional study which is a limitation to be overcome in further studies. In addition, it is required to review the possibility for franchise management style to contribute to expanding the Korean traditional foods.

Improved u-Healthcare Service Authentication Protocol based on RFID Technology (개선된 RFID 기술을 이용한 u-헬스케어 서비스 인증 프로토콜)

  • Ahn, Hae-Soon;Yoon, Eun-Jun;Bu, Ki-Dong
    • Journal of the Institute of Electronics and Information Engineers
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    • v.50 no.10
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    • pp.107-115
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    • 2013
  • Recently, the RFID technology is combined with a u-healthcare services is an emerging trend in the field of medical services. u-healthcare service, as covering the field of personal health information beyond the level of simple health screening and treatment of life are closely related. Considering security, invasion of privacy, as well as life may be threatened even if your personal health information to be exposed or exploited illegally u-Healthcare services certification is essential. In 2012, Jeong proposed J-L patient authentication protocol that Initialization process, and patients using RFID technology separates the certification process. Jeong, such as the claim that the proposed protocol for reuse attacks, spoofing attacks, prevent information disclosure and traceability fire safety, but raises issues of security and operations efficiency. Therefore, in this paper, Jeong, such as the security of the proposed protocol and to prove the computational efficiency issues, and to enhance the safety and efficiency of RFID technology based on practical u-Healthcare services authentication protocol is proposed.

Third-Party Funding of Arbitration: Focusing on Recent Legislations in Hong Kong and Singapore

  • Jun, Jung Won
    • Journal of Arbitration Studies
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    • v.30 no.3
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    • pp.137-167
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    • 2020
  • As arbitration is widely used as an alternative dispute resolution mechanism, third-party funding, which is a person or entity with no prior interest in the legal dispute providing non-recourse financing for one of the parties, has become more prevalent with increasing costs of international arbitration. In particular, Hong Kong and Singapore are the first jurisdictions to adopt and implement legislations to specifically permit third-party funding of international arbitration. Thus, in this article, relevant issues with respect to third-party funding of arbitration, such as, conflicts of interest, disclosure, privilege and confidentiality of information, cost allocation, security for costs, and control over arbitral proceedings by the third-party funder are examined with pertinent provisions of the recent legislations. While the respective legislations of Hong Kong and Singapore may not directly address every issue raised by third-party funding of arbitration, as they make it clear that such is no longer prohibited by the old common law doctrines of champerty and maintenance, they have clarified conflicting case law as well as proactively promoted themselves as leading seats of international arbitration.

A Study on the Factors Affecting the User Resistance in Social Network Service (Social Network Service에서의 사용자 저항에 영향을 미치는 요인에 관한 연구)

  • Park, Eunkyung;Choi, Jeongil;Yeon, Jiyoung
    • Journal of Korean Society for Quality Management
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    • v.42 no.3
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    • pp.387-406
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    • 2014
  • Purpose: The widespread use of social network services (SNS) has caused users concern about the disclosure of their privacy or personal information. The purpose of this study is to analyze the factors of privacy concern and self presentation that affect the user resistance in the use of social network service. Methods: This study verifies the factors that affecting the user resistance in SNS. The research model suggested in this study is tested via a survey of 260 SNS users. SPSS and Smart PLS had been used to test the suggested hypotheses. Results: This study shows that privacy experience, privacy awareness, self esteem, and social desirability significantly influence perceived risk and that privacy awareness, self esteem, self efficacy, and perceived risk significantly influence perceived trust. It also verifies that perceived risk and perceived trust positively affect user resistance. Conclusion: This paper suggests that high awareness on privacy of SNS user encourages the SNS companies to consider the privacy protection mechanism for eliminating various factors that affecting the risk. This study also shows that the privacy calculus model applies to understanding the mechanism on resistance of SNS user.

The Emergency Care Experience and Demand for Support of School Nurse (보건교사의 응급간호 경험과 지원요구)

  • Yoon, Jae Hee;Lee, In Sook
    • Research in Community and Public Health Nursing
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    • v.28 no.2
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    • pp.182-195
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    • 2017
  • Purpose: This study explores school nurses' emergency care experiences and their needs for systemic institutional support. Methods: Data were collected in 2016 from the interviews with five focus groups comprising thirty school nurses. Qualitative content analysis was then performed using the collected data. Results: The study found that school nurses were vulnerable to over-reaction in uncertain situations as the school's sole health service provider. The study's findings are divided into ten categories. 1) Major obstacles to overcome as the sole health service provider, 2) Assessing an uncertain situation and making appropriate decisions, 3) Providing limited first aid while maintaining control over the situation, 4) Referring or transferring a student to a hospital that creates tensions and raises cost, 5) Becoming an advocate for information disclosure and treatment, 6) Ensuring follow-up actions and proper transfer of responsibility, 7) Making preparations for future emergency, 8) Responding to conflicts arising from over-reaction as a safeguard and professional expertise, 9) Need for the development of standardized manual for school emergency care, 10) Need for practical case-based training. Conclusion: The findings of this study should contribute to the development of the programs aimed at improving school emergency care and the professional competence of school nurse.

The Public's Response to Communication between a Terminal Cancer Patient and Physicians: A Qualitative Study of Three Sets of Online News Comments (한 말기 암환자와 의사와의 의사소통에 대한 대중의 반응: 3개의 온라인 기사 댓글에 대한 질적 연구)

  • Park, Song Yi;Park, Kyung Hye
    • Korean Medical Education Review
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    • v.24 no.3
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    • pp.240-249
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    • 2022
  • This study explored the public's response to an incident involving publicity about how physicians broke bad news to a terminal cancer patient by analyzing 1,960 comments from three online news websites that reported on this event using Braun and Clarke's theme analysis methods. Three themes and 10 subthemes emerged from the public's responses to the way the physicians broke the bad news. Theme 1 (a physician is a person who tells the facts) contained the following subthemes: physicians are responsible for delivering facts, but it is a matter of consideration for patients to deliver bad news to them, empathy and consolation should be expected from people other than physicians, and physicians who say what patients want to hear are cheaters. Theme 2 (there is a problem with physicians) included the following subthemes: the physicians' empathy or personality and problems with their communication methods. Theme 3 (there are obstacles to communication with dying patients) had the following subthemes: physicians become emotionally dull and find it very stressful to break bad news, giving hope to dying patients can lead to medical disputes, and empathy and consolation are also costly. When breaking bad news, the physicians delivered factual information, but they did so inappropriately, and emotional support for the patient was insufficient. In medical communication education, it is necessary to emphasize training in emotional support. In the medical field, an environment should be created where physicians can communicate as they have learned.