• Journal of Distribution Science
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• v.21 no.6
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• pp.91-97
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• 2023

Purpose: Interim financial statements provide timely and qualified financial information for users. Hence, the importance of the interim financial statement is increasingly noticeable among information users. This research studies determinants of interim financial statements disclosure in Vietnamese-listed enterprises. Research design, data and methodology: The sample is 55 enterprises listed in VNIndex and is in the list of Forbes top 100 largest companies in 2020. Data was collected from interim financial statements for four years, from 2018 to 2021. GMM is used in this study. Results: The regression analysis results show that reporting lag has a positive impact on the level of information distribution of interim financial reporting; companies audited by BIG4 tend to have a higher level of information disclosure. The higher the return on assets, the more disclosure is made; the larger the company size, the greater the disclosure level. Owner equity structure and Leverage do not affect the disclosure level of interim financial reporting. Conclusions: The information disclosure level on the interim financial statement should be improved to increase transparency. In addition to continuing to encourage these companies to provide more information voluntarily, government authorities should have effective regulations to require sufficient information disclosure from other listed companies.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.43-50
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• 2020

Disclosure level in interim financial reporting is important for information users to make business decisions. This has received much attention from the information users. The article is aimed at determining the factors of financial ratios, which impact on the disclosure level in interim financial reporting. The authors use the ordinary least squares to test. The sample consists of 418 VN100 over a 6-year period from 2014 to 2019. The results show that there are four factors that positively impact on the disclosure level in interim financial reporting: Enterprise size (SIZE); Liquidity (LIQI); Sales growth (GROW) and Profitability (ROE). The article proposes some policy recommendations to contribute to improving disclosure level in interim financial reporting. Accordingly, State Securities Commission of Vietnam should strengthen the regular inspection of VN100's disclosure level in interim financial reporting and also should enforce strict sanctions or may consider delisting in cases of listed enterprises with incomplete disclosure. The managers of VN100 need to raise the sense of responsibility of information providers to ensure adequate information in interim financial reporting. Investors should also pay attention to the financial ratios of VN100 such as firm size, return-on-equity, liquidity, and sales growth to get useful information and ensure sound business decisions.

• Journal of The Korean Astronomical Society
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• v.29 no.spc1
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• pp.7-10
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• 1996

With an interim calibration based upon half the Key Project's galaxies, the Tully-Fisher relation, the (Dn, $\sigma$) relation and type II supernovae yield $H_0$= 73$\pm$10 km/sec/Mpc.

• The Journal of Korean Academy of Prosthodontics
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• v.62 no.1
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• pp.38-46
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• 2024

In order to treat edentulous patients with fixed implant prosthesis, the final prosthesis form should be predetermined based on the anatomic structures of the arch, the opposing dentition, and the occlusal plane. The design and occlusion of the interim prosthesis can provide useful information when fabricating the definitive prosthesis. In this case report, scan data of the edentulous region and the interim prosthesis were superimposed through an intraoral scanning digital workflow. In this way, the interim prosthesis information was incorporated into the design of the final prosthesis. Furthermore, the interim prosthesis data acquired through intraoral scanning was utilized to plan the positions and angles of the implants based on the final prosthesis design. Surgical guides were used to accurately place the implants in the planned three-dimensional positions. In this case report, satisfactory esthetic and functional clinical outcomes were achieved through application of digital techniques.

• Proceedings of the KGS Conference
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• 2006.06a
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• pp.175-177
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• 2006

• Magazine of the Korean Society of Agricultural Engineers
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• v.7 no.1
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• pp.921-934
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• 1965

• Journal of Arbitration Studies
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• v.12 no.2
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• pp.221-262
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• 2003

In recent years, information technological revolution of using Internet in the Stock Market has shown reconsideration of Securities and Exchange Law. Since the 1998 Taipei Conference, ILA have studied upon it and presented 6th Interim Report during the 2000 London Conference. This paper summarizes a part of the 6th Interim Report. The Internet has created a medium to which traditional principles of jurisdiction may not have full relevance. To understand the jurisdictional issues posed by this new medium, we should first review the traditional principles of jurisdiction under international, U. S. law and Other Countries law. In previous reports, the general principles of jurisdiction in international law have been described. These principles are, however, difficult to apply in the context of Internet and other forms of computerized securities trading. Regulators all over the world are trying to address and solve jurisdictional issues raised by the Internet. The traditional rules of jurisdiction in international law, grounded as they are on a geography-based approach, may be in the process of being undermined by the Internet and other global networks allowing for remote access to information and to markets.

• The Journal of Korean Academy of Prosthodontics
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• v.61 no.4
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• pp.379-385
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• 2023

With the recent development of digital dentistry, fully digitalized methods for fabricating dentures, using intraoral scans and computer-aided design/computer-aided manufacturing (CAD-CAM), are getting popular. Digital methods have the advantage of simplifying the fabrication process in the clinic and laboratory, supplementing digital data. This case report shows a fully digital fabrication method for interim removable dentures in a patient with anterior tooth loss in which implant placement is impossible or delayed. Interim removable dentures were fabricated using two methods. One method is printing tooth and base parts separately and combining, and the other method is printing the whole denture at one time and coloring on the base part. Afterward, dentures were delivered and adaptation was evaluated using the triple scan technique. The extracted site was scanned intraorally (first scan) and the interim removable denture was digitally scanned both intraorally (second scan) and, after removal extraorally (Third scan). In both method, denture adaptation was shown favorable. We report this case report as both the patient and the operator were satisfied with a simplified process using a fully digital method in the clinic.

• Journal of Arbitration Studies
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• v.26 no.3
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• pp.67-91
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• 2016

In an era where the international investment and trade between Korea and China grow daily, the importance of international arbitration cannot be overstated. The Korean Arbitration Law was enacted with reference to the UNCITRAL Model Law. When the Chinese Arbitration Law was being enacted, the UNCITRAL Model Law was also referred to, but there are some discrepancies between the two. This article conducts comparative analysis based on the Korean and the Chinese Arbitration Laws, the Chinese Civil Procedure Law and the KCAB and the CIETAC arbitration rules. In order to adopt the UNCITRAL Model Law amended in 2006, Korea revised its Arbitration Law in 2016. The revised Law includes a more comprehensive legal regime regarding interim measures, emergency arbitrator, etc. In China, the enforcement of foreign-related arbitral awards and foreign arbitral awards is carried out mainly by intermediate people's courts. In China, the report system to the higher people's court for refusing the enforcement of foreign-related arbitral awards and for refusing the recognition or enforcement of foreign arbitral awards has the effect of safeguarding foreign-related arbitral awards and foreign arbitral awards in China. Both Korea and China joined the New York Convention, and domestic courts may refuse the recognition and enforcement of foreign arbitral awards according to the New York Convention.

• The Journal of Korean Academy of Prosthodontics
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• v.58 no.3
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• pp.217-220
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• 2020

Conventionally, when a zirconia fixed dental restoration is planned, the interim restoration is made manually and the final restoration is fabricated by the silicone impression taking at the prosthodontic stage. This conventional workflow does not provide direct relation between interim and final restorations. Moreover, the predictability of the final restoration could be low. Nowadays, the CAD/CAM based restoration fabrication and related digital techniques are developed and being applied in dentistry in multiple ways. This case report introduces a digital workflow for fabricating an optimal gingival adaptation and predictability of monolithic zirconia restoration by using CAD/CAM interim restoration, intra oral scan, and image superimposition technique in a case that required tooth extraction.