• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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• pp.127-137
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• 2022

This paper aims to investigate the impact of corporate governance on the quality of integrated reporting. Corporate governance includes internal (board size, board independence, and board diversity) and external (audit quality and enforcement) governance factors. This paper develops an index to capture the quality of integrated reporting by employing the completeness of information required by the International Integrated Reporting Council (IIRC). For an international sample, the paper manually collects 160 integrated reports along with internal and external governance factors and employs multivariate analyses to examine the association between these governance factors and the quality of integrated reporting. The empirical results suggest that firms with a larger board of directors, a larger proportion of female members on board, and located in countries with enforcement for integrated reporting requirements have a higher quality of integrated reporting. Our conclusions still hold after accounting for several conditions, including the industry-fixed and year-fixed effects. Together, these results suggest that both internal and external governance factors are important determinants for the quality of integrating reporting. These results have several theoretical and practical implications as they fulfill the absence of relevant studies on addressing the impact of internal and external corporate governance factors on the quality of integrated reporting.

• 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.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.433-444
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• 2020

The purpose of this study is to analyze integrated reporting disclosure and its implications on investor reactions. The population in this study is all manufacturing companies listed on the Indonesia stock exchange from 2017 to 2019, totaling 171 companies, and the sampling technique used is purposive sampling method. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia stock exchange. The data analysis method used is multiple regression analysis with intervening variables using AMOS 24 software. The results of this study show a positive and significant effect of profitability (X1) and company size (X2) on integrated reporting (IR); a positive and insignificant effect of stakeholder pressure (X3) on integrated reporting (IR); a positive and significant effect of profitability (X1) and stakeholder pressure (X3) on investor reactions (Y); a positive and insignificant effect of firm size (X2) and integrated reporting (IR) on investor reactions (Y). Suggestions are that in further studies, we can increase the sample size by including other industries, and in addition to using annual reporting, we can also use other sources such as websites, press releases, and prospectuses to improve the robustness of this study by relying on other data sources.

• Journal of the Korea Safety Management & Science
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• v.24 no.2
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• pp.163-169
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• 2022

Recently, in Korea, if a very large forest fire occurs due to the people's carelessness, it is of great interest because it spreads into a large forest fire. If a wildfire spreads and becomes large, it will inflict great damage (appointment and property), and the damage is irreversible. The best way to extinguish a wildfire is to prevent it before it occurs. If a forest fire occurs due to a failure in prevention, the early firefighting activities to prevent the progress of the forest fire by promptly dispatching it by reporting it and approaching the site as soon as possible should now be managed with a systematic integrated management system. To do so, it is necessary to prepare a preventive system, such as issuing warnings for each weather condition by the Korea Forest Service, consisting of cooperation (support) activities for forest fire prevention by related organizations, etc. In order to minimize the loss of precious lives and forests, measures have been taken to establish a system, to establish a prompt and accurate situation reporting system, and to establish an integrated command system (ICS) for on-site commanders.

• The Journal of Pediatrics of Korean Medicine
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• v.34 no.1
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• pp.26-36
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• 2020

Objectives The purpose of this study is to assess the reporting quality and methodological quality of systematic reviews from the Journal of Pediatrics of Korean Medicine. Methods Systematic reviews were selected from the Journal of Pediatrics of Korean Medicine (JPKM) by utilizing Oriental Medicine Advanced Searching Integrated System (OASIS) and JPKM homepage. Two independent researchers assessed the reporting quality through Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guideline checklist, and assessed the methodological quality of systematic review through Assessment of Multiple Systematic Reviews (AMSTAR) 2 tool checklist. Results Four systematic reviews were finally selected for the assessment. When assessed by PRISMA, three literatures were little insufficient, and one literature was sufficient. When assessed by AMSTAR 2, three literatures were moderate quality, and one literature was critically low quality. Also, all of the reviews had no information about 'Protocol and registration', 'publication bias', and 'conflicts of interest'. Conclusions Systematic review is important for Journal of Pediatrics of Korean Medicine and Korean Medicine Society. Efforts are needed to improve the reporting and methodological quality of the systematic reviews through PRISMA and AMSTAR 2.

• 한국데이터정보과학회:학술대회논문집
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• 2006.11a
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• pp.97-112
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• 2006

FRACAS(Failure Reporting, Analysis and Corrective Action System) is intended to provide management visibility and control for reliability and maintainability improvement of hardware and associated software by timely and disciplined utilization of failure and maintenance data to generate and implement effective corrective actions to prevent failure recurrence and to simplify or reduce the maintenance tasks. This process applies to acquisition for the design, development, fabrication, test, and operation or military systems, equipment, and associated computer programs. This paper shows the FRACAS development process and developed FRACAS system for a defense equipment.

• The Journal of Korean Medicine
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• v.41 no.2
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• pp.122-136
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• 2020

Objectives: A case report is a detailed report of the symptoms, signs, diagnosis, treatment, and follow-up of an individual patient. The purpose of this study is to evaluate the quality of case reports from the Journal of Korean Medicine by the CARE (CAse REport) Guideline. Methods: Case reports published in the Journal of Korean Medicine from January 2016 to March 2020 were searched from Oriental Medicine Advanced Searching Integrated System (OASIS). We assessed the quality of reporting based on CARE (CAse REport) guideline as 'Sufficient', 'Not-Sufficient' and 'Not-Report'. Results: A total of 22 case reports were finally included for the assessment. The reporting items were reported as of reporting quality. After checking the result, there was a deviation in the sub-item reporting rate by a maximum 89.29%, a minimum 66.67% and a median 82.14% in case reports. Also after checking the quality in case reports by 28 detailed items in CARE guidelines, there were not reported 77% or more in the 5 sub-items 'Intervention adherence and tolerability', 'Informed consent', 'Adverse and unanticipated events', 'Diagnostic challenges', 'Patient perspective'. Conclusion: There is a need to improve the quality of case reports in the journal of Korean Medicine based on various studies using CARE guideline.

• Journal of Sasang Constitutional Medicine
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• v.30 no.2
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• pp.28-41
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• 2018

Objectives The purpose of this study is to evaluate the quality of case reports about Sasang Constitutional Medicine(SCM). Methods Case reports published from March, 2015 to March, 2018 in Journal of SCM were identified by searching from Oriental Medicine Advanced Searching Integrated System(OASIS). We assessed the quality of reporting of them based on CAse REport (CARE) guideline. Results A total of 39 case reports were finally included for the assessment. Overall quality of reporting was acceptable because case report even less reporting items mentioned 70.4% of them. However, the quality level was uneven because the maximum report rate was 77.8 %, the minimum 44.4 %, and the median 66.7 % when rigorously assessed. More than 50% of 39 case reports did not report 6 items about intervention adherence and tolerability, Diagnostic challenges, patient's perspective on interventions, informed consent, timeline, and adverse events, and did not sufficiently report 4 items about inclusion of terms such as case reports or SCM in keyword, symptoms of patient in abstract, information such as occupation relevant with psychosocial history, and the rationale for conclusions. Conclusions Efforts to improve the quality of reporting in SCM, and to develop case reporting guidelines appropriate for SCM are required.

• Journal of the Korea Safety Management & Science
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• v.7 no.2
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• pp.153-161
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• 2005

This paper is to construct the integrated sustainable management (ISM) system. This research focuses on the intergration of two concepts - balanced scorecard management system and the three pillars of sustainability. The system certification, product certification, innovation and participation tools are considered in constitutional elements for ISM system. Finally, this paper proposes the causal analysis, the third assessment, reporting for ISM system.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.36 no.7B
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• pp.868-877
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• 2011

In this paper, the feasibility of ORBCOMM satellite-based automatic identification system (SAT-AIS) is evaluated in the context of ship AIS slot collision probability depending on reporting rate, We evaluate detection probability evaluation of ORBCOMM satellite-based AIS considering link budget, SOTDMA protocol and satellite's swath width. The simulation determines the total number of vessels served by ORBCOMM satellite according to satellite's swath width, AIS slot allocation and reporting rate. By simulation results, the ORBCOMM satellite-based AIS slot collision is increased directly proportional to the total number of vessels and the more detection probability evaluation of ORBCOMM satellite-based AIS degrader, the more sip AIS reporting rate shorter.