• The Korean Journal of Emergency Medical Services
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• v.23 no.2
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• pp.43-59
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• 2019

Purpose: The purpose of this study was to assess 119 emergency medical technicians' perception of child abuse, attitudes towards mandatory reporting, and perceptions of mandatory reporting system, and to promote early reporting. Methods: The questionnaire was filled out by one hundred ninety 119 EMTs with paramedic or nurse licenses. The questionnaire consisted of 53 items with responses based on a five-point scale. Data were collected from July 10 to July 31, 2018, and were analyzed using IBM SPSS version 24.0 software. Results: The average score for 119 EMT's perception of child abuse was 3.76. The average score for positive attitude towards mandatory reporting was 3.63, and the average score for negative attitude towards mandatory reporting was 2.63. The average score for perceptions of the mandatory reporting system was 3.50. There was a significant positive correlation between perception of child abuse and positive attitude towards mandatory reporting (r=.244, p=.001), between perception of child abuse and perceptions of the mandatory reporting system (r=.209, p=.004), and between positive attitude towards mandatory reporting and perceptions of mandatory reporting system (r=.336, p=.000). Conclusion: Systemic educational programs for 119 EMTs on perception of child abuse and reporting are needed. It is very important to establish institutional strategies such as the use of checklist for suspicion of child abuse, procedural simplicity after reporting, and protection of reporter information.

• Journal of Korean society of Dental Hygiene
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• v.21 no.5
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• pp.667-674
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• 2021

Objectives: This study aimed to enhance the role of dental hygienists by identifying perceptions of child abuse, attitude towards reporting obligations, and awareness of the reporting system, and providing basic data for early detection and reporting of child abuse reporting obligations. Methods: From 2021-06-20 to 2021-09-09, 156 dental hygienists working at dental clinics and hospitals in Gwangju and Jeollanam-do were surveyed. Statistical analyses were performed using t-tests, ANOVA, and Pearson's correlation analysis. Results: The points for awareness of child abuse, obligatory reporting attitude, and awareness of mandatory reporting system were found to be 3.52, 3.01, and 2.30, respectively. A significant positive correlation was observed between the negative attitude to report child abuse (r=0.332, p<0.01) and the perception of the mandatory reporting system (r=0.343, p<0.01). Conclusions: This study confirmed that various educational programs and research are needed for the early detection and reporting of child abuse by dental hygienists.

• Journal of Korean society of Dental Hygiene
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• v.23 no.5
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• pp.403-410
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• 2023

Objectives: To confirm the awareness of child abuse and attitudes toward mandatory reporting among dental hygiene students in the Gwangju and Jeonnam regions. Methods: The level of awareness of child abuse according to general characteristics, attitudes toward reporting obligation, and awareness of the mandatory reporting system were analyzed using t-test or one-way analysis of variance (ANOVA) analysis, and correlation was analyzed using Pearson correlation coefficient. Results: Awareness of child abuse was 3.76, 3.68, 3.67, and 3.18 points for neglect, sexual abuse, physical, and emotional abuse, respectively. The attitude toward reporting obligation were 3.60 and 2.62 points for positive and negative reporting attitudes, respectively. Regarding awareness of child abuse, a significant positive correlation was observed between positive reporting attitude (r=0.326, p<0.01) and awareness of mandatory reporting system (r=0.272, p<0.01). Conclusions: To increase the reporting rate among dental hygienists, awareness should be improved starting from the undergraduate level, perceptions of prospective dental hygienists should be reflected in the development and direction of educational programs, and it is necessary to increase accessibility to educational opportunities and continuously seek institutional and policy measures.

• Imaging Science in Dentistry
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• v.53 no.1
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• pp.35-42
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• 2023

Purpose: This study investigated the current dental radiology reporting methods and the recording rate of 10 mandatory reporting items in Korea. Materials and Methods: An original online survey created using Google Forms was distributed to dental practitioners. The survey asked about the participants' age, experience, workplace, use of radiologic equipment, radiology reporting methods, and recording reporting items. Results: In total, 354 responses were analyzed. Radiologic reporting in dental charts was the most commonly used method for each modality. Four out of 10 mandatory items were recorded at a high rate, but the remaining 6 items had substantially lower recording rates, often below 50%. The participants who reported radiographic findings through other separate methods had higher item scores than those who wrote findings in dental charts(P<0.05). Conclusion: Radiologic societies and dental associations should encourage the use of separate reports for radiographic examinations. Education regarding radiology reports and the justification for reporting items should be reinforced in dental schools, training courses on radiology, and the continuing education curriculum.

• Journal of Aerospace System Engineering
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• v.2 no.3
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• pp.7-11
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• 2008

This is a study to research the effective way to enhance the performance of safety management by gathering and analyzing the information of undesirable occurrences that may result in accident or serious incident. This includes the way to identify the potential hazards related with the proactive activities. As detailed improvements, this paper introduces the mandatory and voluntary reporting system, normal operation safety survey, ATC quality assurance and the encouragement of just culture.

• Journal of Digital Convergence
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• v.14 no.8
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• pp.81-91
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• 2016

The purpose of this study is to identify childcare teachers' self-reported perception of child abuse and neglect, reporting procedures, and reporting experience in Korea. The total average score of knowledge in child abuse and neglect was relatively high and most childcare teachers consider child abuse and neglect as a highly serious problem. About eighty six percent daycare teachers perceived reporting legislation toward child abuse and neglect, and most teachers in the study population perceived themselves as mandatory reporters. As the Child Welfare Act included a clause on mandated reporters, childcare teachers' role in intervening in child abuse cases has become more critical. In order to increase childcare teachers' reporting, education program should be designed for childcare teachers to effectively involve them in reporting child abuse and neglect.

• The Korean Journal of Air & Space Law and Policy
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• v.33 no.1
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• pp.81-120
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• 2018

To promote the aviation safety reporting system that is operated to enhance aviation safety and to utilize related information, it should first be preceded by standards for non-punishment and data protection. It is because the purpose of collection and analysis of aviation safety related data through the aviation safety reporting system is to prevent recurrence of accidents by investigating their causes through collection and analysis of diverse types of information related to aviation safety. Both mandatory and voluntary reporting systems are in operation for aviation safety under the current Aviation Safety Act. It is said that they were introduced to survey causes for accidents and to prevent recurrences. In fact, however, it is hard to expect active implementation of the reporting system for aviation safety unless the reporters are firstly exempted from punishment. Therefore, the system should be improved so that it can satisfy its purpose and the purposes of data collection concerning aviation safety through examination of the purposes of the reporting system. One of the matters that needs to be considered to promote the reporting system should be the scope of aviation safety hindrances presupposed under the current institution. The voluntary aviation safety reporting system differs from the systems of ICAO or the key advanced countries, including the USA and the UK as it limits the target accidents subject to reporting to minor aviation safety hindrances only. That being said, improvements should be made by requiring mandatory reporting of aviation safety hindrances based on their severity while recognizing a greater variety of aviation safety concerns like international standards. Safety actions and sharing of information based on collection and analysis of diverse data related to aviation safety will greatly contribute to enhance aviation safety as the purposes of the reporting system are to explore causes for accidents and to prevent their recurrences. What is most important in this regard is strict data protection and non-punishment principles; compliance with them should be secured. We can hardly expect the successful operation of the system unless the reporter is exempted from punishment and the relevant data is protected as promotion of voluntary reporting is an essential factor for enhancing the safety culture. Otherwise, the current system may induce hiding of relevant facts or data to evade punishment. It is true that the regulation for enhancing safety tends to have limitations or blind spots; nevertheless, it should still be enforced strictly and completely. Technological progresses and mistakes of operators appear in different forms based on individual cases. The consequential damages may amount to a truly severe level. Therefore, we have studied and suggested to the methods of activiation and amendments on the aviation safety reporting system, which is referred for one of the proactive safety management systems. The proposed improvement of the reporting system and introduction of non-punishment for collection of aviation safety data for deploying a preemptive prevention system would serve as the backbone for enhancing aviation safety in Korea.

• 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.

• Asia pacific journal of information systems
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• v.33 no.4
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2015.10a
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• pp.43-44
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• 2015

AIS-ASM is a one of the study to provide a variety of maritime safety information as well as ship's position and navigational information that is their own function since 2004. This study aims to reduce the marine officer's workload through automating marine officer's mandatory reporting items using the one of the next maritime digital communication technology (ASM2.0). For this purpose, we designed and experimented of the ASM2.0 protocol through analyzing a domestic regulation about passenger flight and AIS-ASM message.