• Journal of Information Technology Applications and Management
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• v.17 no.1
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• pp.11-33
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• 2010

The majority of graphs and visuals made publicly available by Thai listed companies tend to be disjointed and minimal. Only a little over fifty percent of the total 478 companies included graphic representations of their business operations and performance in the form of two or three dimensional spreadsheet based graphs in their annual reports, investor relations documents, websites and so on. For novice users, these visual representations are unlikely to give the big picture of what is the company's financial position and performance. Neither will they tell where the company stands in its own operating environment. The existing graphics and visuals, in very rare cases, can provide a sense of the company's future outlook. For boundary users such as audit committees whose duty is to promote good governance through transparency and disclosure, preliminary interview results show that there is some doubt as to whether the inclusion of big-picture visuals can really be of use to minority shareholders. These boundary users expect to see more insightful visuals beyond those produced by traditional spreadsheets which will enable them to learn to cope with the on-going turbulence in today's business environment more quickly. However, the debate is still going on as to where to draw the line between internal or external reporting visuals.

• Proceedings of the KSRS Conference
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• 2004.10a
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• pp.452-455
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• 2004

MSC (Multi-Spectral Camera) system is a remote sensing instrument to obtain high resolution ground image. EOS (Electro-Optic System) for MSC mainly consists of PMA (Primary Mirror Assembly), SMA (Secondary Mirror Assembly), HSTS (High Stability Telescope Structure) and DFPA (Detector Focal Plane Assembly). High performance of EOS makes it possible for MSC system to provide high resolution and high quality ground images. Temperature of the EOS needs to be controlled to be in a specific range in order not to have any thermal distortion which can cause performance degradation. It is controlled by full redundant CPU based electronics. The validity of thermistor readings can be checked because a few thermistors are installed on each control point on EOS. Various kinds of thermal control logics are used to prevent 'Single Point Failure'. Control logic has a few set of database in order not to be corrupted by SEU (Single Event Upset). Even though the thermal control logic is working automatically, it can also be monitored and controlled by ground-station operator. In this paper, various ways of thermal control logic for EOS in MSC will be presented, which include thermal control mode and logic, redundancy design and status monitoring and reporting scheme.

• Korean Medical Education Review
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• v.11 no.1
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• pp.11-20
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• 2009

The purpose of this study was to introduce the concepts of experiential learning and the Kolb's model, and to review some applications of experiential learning theory in graduate medical education. The published literature on GME and education for general practitioners applying the experiential theory and the Kolb's model was reviewed. Experience learning defined the cyclical learning process which emphasizes the learners' reflective thinking of the learners' concrete experiences and their active participation in continuous learning actives. Kolb includes this 'cycle of learning' as a central principle in his experiential learning theory. This is typically expressed as a four-stage cycle of learning. Kolb's cycle moves through concrete experience(CE), reflective observation(RO), abstract conceptualization(AC) and active experimentation(AE). Components of continuing education of the adult learner were based on autonomy, context of learning, and competence and performance as educational objectives. Some strategies for graduate medical education were reflective thinking, self-directed learning, morning reporting and feedback with peer review, etc. Opportunities for learning from experience in practical life can be made to enhance reflective thinking and performance of practitioners. Strategies to develop reflective practice among physicians should be explored by further research.

• Journal of Korean Academy of Nursing Administration
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• v.11 no.4
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• pp.371-384
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• 2005

Purpose: The aim of this study was to analysis path model of the research variables. Methods: The subjects of this study were 647 nurses who were working in the 8 general hospitals located in Seoul and Incheon area. The data were collected by self-reporting questionnaires. The data were analyzed using descriptive statistics and path analysis. Results: In the modified path model, overall fitness indexes were $X^2$= 223.27, goodness of fit index=0.90, root mean square residual=0.039, root mean square error of approximation=0.12, non-normed fit index=0.96, and normed fit index=0.90. From the model, among research variables that influence organizational effectiveness motivator, job satisfaction and organizational identification affected directly work performance. In internal marketing factors, paid-leave, communication and reward affected directly motivator. Motivator and hygiene factors affected directly job satisfaction, organizational commitment and organizational identification. Conclusion: With these findings, paid-leave, communication, reward, motivator, job satisfaction and organizational identification were direct or indirect predictors of the work performance. Therefore nursing managers ought to develop internal marketing strategies and motivation enhancing system for nurses based on this path model in order to improve the nursing organizational effectiveness.

• Journal of Construction Engineering and Project Management
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• v.2 no.4
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• pp.42-45
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• 2012

In construction industry, the term 'procurement' is considered as a project based job where clients and contractors are always keen to observe performance indicators. These indicators represent financial and non-financial efficiency of project activities. Among these, the monitoring of financial indicators such as cost monitoring is an ongoing process and its importance cannot be undermined during the project life cycle. It can be monitored by using traditional approach of direct reporting of actual cost against budget. However, the comparison of budget versus actual spending does not indicate the worth of the work which is completed at any given time. This approach does not represent the true cost performance of the project. Because of these limitations, this paper discusses the applications of Earned Value Analysis (EVA) for cost monitoring of construction projects in Malaysia. Besides traditional approach, EVA is a three-dimensional approach that compares three cost indicators i.e. the budgeted value of work scheduled with the earned value of physical work completed and the actual cost of work completed. Therefore, cost monitoring by EVA is an objective measure of actual work performed. This paper uses a case study, an example application of EVA as a cost monitoring tool. This case study reaffirms the benefits of using EVA for project cash flow analysis and forecasting.

• Journal of the Korean Solar Energy Society
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• v.34 no.6
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• pp.27-37
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• 2014

Heat island is caused by changes of land coverage structure of cities and use of energy in buildings. As a result energy use in buildings get to increase further followed by rising of GHG emission and deteriorating climate change. Eco-friendly housing complex is a kind of plan that applies environmental control elements like water and green spaces to housing complex. With these methods, it can be expected to create thermal environment of indoor and outdoor. In this paper quantitative examination is studied on using CFD to find out the effects of river, water permeable, parks and planting on thermal environment. And by comparing field measurements with CFD results which are aimed to development phase housing complex, feasibility and usability of the CFD analysis results are confirmed. And also, analysis on the ventilation performance followed by natural ventilation system is analyzed by selecting one building in housing complex. Based on the results, the possibilities of energy reduction through making thermal environment and applying natural ventilation are studied. With these outcomes, creating thermal conditions and using natural ventilation would be contributed to GHG reduction.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.735-740
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• 2021

The purpose of this study is to assess how accounting conservatism is practiced in the Jordanian pharmaceuticals and medical industry. It assesses the association between accounting conservatism and intellectual capital (IC) in this industry. This study measures IC performance using the market price per share less book value. Accounting conservatism is measured using the book-to-price ratio, and the data was collected from company annual reports and the Amman Stock Exchange (ASE) website. The data was collected for the period of six years (2014 to 2019). The sample was made up of four companies in the industry listed in the ASE. The data was analyzed using the SPSS program though the ordinary least squares regression model to assess how accounting conservatism is associated with IC. The findings indicate a negative association with companies having higher IC performance and reporting lower accounting conservatism. IC is applied more in these companies, although it might be lower than in other companies in other sectors. This study provides empirical evidence on how IC is applied in the industry and how it might be negatively associated with accounting conservatism. Findings indicate the need for more effective policies to promote recognition of intangible assets in the sector.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.57-66
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• 2021

The outbreak of the financial crisis, the lack of corporate governance practices in Iraqi companies, the high level of earnings management (EM), and weak firm performance (FP) have all encouraged the purpose of this study. This study proposes to achieve the following objectives: (I) to investigate the influence of governance mechanisms on the earnings management practices, (II) to investigate the consequence of EM on FP. The study sample includes 65 Iraqi firms listed on the Iraqi stock exchange for six years from 2012 to 2018, with 390 firm-year observations. The hypotheses were tested using panel data regression. According to the findings, Iraqi companies prefer to use real EM rather than accruals EM to avoid reporting losses. Discretionary cash flow, production costs, and cash flow from operation are examples of actual operations employed to undertake EM. Furthermore, according to the findings of this study, board meeting frequency and female onboard have a significant and negative influence on EM. Besides, the internal audit function was found not to affect EM. On the other hand, results revealed a significant and negative relationship between EM and FP. According to the study, management prefers to minimize cash and accrual expenditure during the economic downturn.

• The Journal of Industrial Distribution & Business
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• v.13 no.8
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• pp.1-7
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• 2022

Purpose: The present study concentrates on the issues that affected the employees directly and acted as stress factors. These stress factors affect how the employees perform while undertaking their duties. Furthermore, this study evaluated how the involvement of the corporate counsel affected the company by enhancing the productivity of the employees. Research design, data and methodology: The research design of this research is a literature content analysis and method for data handling should be described, and the resultant combination of the studies should include the consistency measures for every meta-analysis. Specify any risk assessment of bias that may impact the cumulative evidence, such as the publication bias and the selective reporting within studies. Results: The finding shows that change in the location of employees' organizational restructuring and the introduction of new technologies also contributed to significant organizational stress factors. These results show a substantial correlation between the magnitude of the adjustments' effects on employees' performance. Conclusions: The current study strongly concludes that counselors, through their prowess, can analyze and evaluate the stress factors that are evident among the employees and in the organization. Some of these factors may be office layout, organizational codes of ethics, organization rules, and employees' personal challenges.

• International conference on construction engineering and project management
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• 2009.05a
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• pp.550-557
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• 2009

The concepts of 'sustainable development', 'sustainable construction' and 'green building' have been elevated to priority levels in all types and phases of construction project development worldwide. Consultants and contractors are now required to seriously consider the impact of their operations on the natural environment and the society, and consequently adopt sustainable construction practices in the development process to minimize and mitigate the negative impacts of their activities. However, existing sustainability rating tools apply to the design, post-construction and operation phases of a building; no tool exists for the rating of the performance of the contractor or the project team at the construction phase. This study aimed to develop a model for evaluating the sustainability of construction operations, drawing on the global best practice standards on sustainability. Practical applications of the model were carried out through case studies to evaluate the performances of fifteen construction firms in New Zealand. The developed model and the outcomes of the case studies were presented, including potential areas of weaknesses, strengths, constraints to achievement or adoption of sustainable construction practices and areas for improvement in the operations of the firms. The successful application of the developed model in practice shows its usefulness and ease of application. It is therefore recommended for adoption as a simple but effective system for measuring and reporting on sustainability performance or sustainability of construction operations of firms in New Zealand and elsewhere.