• Journal of Korean Public Health Nursing
• /
• v.30 no.2
• /
• pp.236-246
• /
• 2016

Purpose: The purpose of this study was to investigate the Nurses' perception of child abuse, effectiveness of reporting, and barriers to reporting. Method: We surveyed 155 nurses at a University Hospital by using convenience sampling. The perception of child abuse, effectiveness of reporting, and barriers to reporting were measured using structured questionnaires. Data analysis was performed using SPSS WIN 21.0 program. Results: In nurses' perception of child abuse, the perception of physical abuse was higher than that of others - such as neglect, sexual abuse, and emotional abuse. Among nurses, the perception of child abuse was different according to age, material status, children, nurse career, education level, religion, experience of education, and perception of mandated reporter. The results showed a significant correlation between the perception on child abuse and perception on the effectiveness of reporting, as well as between perception on the effectiveness of reporting and perception on barriers to reporting. Conclusion: Based on the findings of this study, it is suggested to develop education programs and guidelines to help nurses to make appropriate decisions for the proper professional intervention when a child abuse case is suspected.

• Korean Journal of Adult Nursing
• /
• v.27 no.6
• /
• pp.673-683
• /
• 2015

Purpose: This study was aimed to identify the mediating and moderating effects of safety-specific transformational leadership on the relationship between barrier to and intention of reporting medication errors. Methods: Two hundred thirty seven nurses from seven different hospitals participated in the study. Safety-specific transformational leadership was measured by an instrument with 10 items, barrier to reporting medication errors with 16 items, and intention of reporting medication errors with 3 items. The data was collected from September to October 2012. Descriptive statistics, factor analysis, t-test, ANOVA, Pearson correlation coefficient and a hierarchial regression analysis were used. Results: There were significant negative correlations between the subcategories of barrier to reporting medication errors and intention of reporting medication errors (r=-.16~-.27, p<.001), and a positive correlation between the intention and safety-specific transformational leadership (r=.25, p<001). Transformational leadership was a mediator between barrier to and intention of reporting medication errors. Conclusion: Safety-specific transformational leadership mediated the relationships between barrier to and intention of reporting medication errors. Enhancing safety-specific transformational leadership of nursing unit managers is necessary to increase the intention to reporting medication errors.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.5
• /
• pp.443-453
• /
• 2022

This study examines the effect of board structure and audit committee structure on financial reporting timeliness among Malaysia's top 100 public listed companies. Specifically, this study examines whether board independence, CEO duality, board ownership, audit committee independence, audit committee competence, and audit committee diligence influence the financial reporting timeliness of the public listed companies. This study selects the top 100 public listed companies by market capitalization listed on the Main Market of Bursa Malaysia as the sample since the main board has more public reprimands on financial reporting timeliness compared to other boards. The content analysis on annual reports for five years from 2015 to 2019 is utilized. The results show that audit committee competence and audit committee diligence significantly affect financial reporting timeliness. In contrast, board independence, CEO duality, board ownership, and audit committee independence have insignificant relationships with financial reporting timeliness. The findings in this study are helpful for compliance analysis and strategy formation in enhancing financial reporting timeliness. This study contributes to the agency theory by providing a new perspective on how different sections of corporate governance features interact together to influence financial reporting timeliness. In addition, the findings can assist the regulators in establishing quality corporate governance.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.1
• /
• pp.345-352
• /
• 2022

This study examines the impact of female representation on board of directors and audit committees on financial reporting quality, which also discusses the moderating role of family ownership in female representation on boards of directors and audit committees and financial reporting quality. The unbalanced panel is made up of 271 non-financial companies listed on the Pakistan Stock Exchange (PSX) from 2008 to 2019.The findings reveal that female representation on the board of directors has a large and negative impact on financial reporting, but female representation on the audit committee has a significant positive impact on financial reporting quality. Furthermore, the results reveal that family ownership has a negative impact on the relationship between female presence on boards of directors and financial reporting quality. Furthermore, the findings show that family ownership reduces the impact of female involvement in audit committees on the quality of financial reporting. However, family ownership has no direct impact on financial reporting quality.Our findings suggest that selecting females to serve on boards of directors and audit committees should be based on specific criteria (e.g., monitoring abilities, business competence, knowledge, and experience) rather than on family relationships.

• Journal of Distribution Science
• /
• v.21 no.12
• /
• pp.71-81
• /
• 2023

Purpose: This research aims to analyze the influence of greed, opportunity, need, exposes on fraudulence financial reporting by using the distribution of political connections as a moderating variable. Research design, data, methodology: Using data collected from 180 respondents who were leaders involved in financial reports in state-owned companies and manufacturing companies in South Sulawesi, Indonesia. Data analysis using SEM PLS. Results: The results of this research show that greed, opportunity, need, exposes, political connections have a significant positive effect on fraudulence financial reporting. Political connection is able to moderate greed, need, exposes to fraudulence financial reporting. Furthermore, political connections are unable to moderate the opportunity for fraudulence financial reporting in company. Conclusion: Greed, opportunities, needs, exposes can influence someone to carry out financial fraud reporting in the company because of internal or external factors that cause someone to commit fraud. Every perpetrator of fraud should be subject to punishment or sanctions if proven to have committed fraud. Political connections can influence fraudulent financial reporting due to the potential for intervention and political pressure that can affect the integrity of financial reporting. Political connections are able to moderate greed, need, exposes against fraudulent financial reporting.

• Journal of Korean Public Health Nursing
• /
• v.11 no.2
• /
• pp.73-82
• /
• 1997

This study was done to analyze the health behavior of 5.166 elementary students from a urban city. They were students in grades 4. 5 and 6 attending five elementary schools which were selected from a city close to the capital city of Seoul. Health behaviors were measured using a questionnaire which was developed by WHO and was used by European countries. The data was managed and analysed using DBASE and SAS computer programs. The results of this study were as follows: 1. Eating behavior $\cdot$ Having Breakfast : Male students who were older had a higher number reporting having no breakfast(p< .05) $\cdot$ Taking Supplements : Older students had a higher number reporting taking nutrition supplements(p<.05) $\cdot$ Drinking milk: Female students had a lower number reporting drinking milk (p<.05). $\cdot$ Taking snacks : Female students who were older had a higher number reporting taking snacks(p< .05). $\cdot$ Drinking boiled water Male students had a lower number reporting drinking boiled water(p<.05). 2. Using seat belt Female students who were older had a lower number reporting using seat belt(p<.05). 3. Smoking : Male students who were younger had a higher number reporting experience with smoking(p <.05). 4. Personal hygiene $\cdot$ Washing hands before meals : Male students who were younger had a lower number reporting washing hands before meals(p<.05). $\cdot$ Brushing teeth: Male students had a lower number reporting brushing teeth(p<.05). 5. Reading distance : Younger students had a higher number reporting near reading distance(p<.05). 6. Exercise: Female students who were younger reported less exercise(p<.05). 7. Sewage Managing : Male students had a lower number reporting separating of garbage according to recyclability(p<.05).

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.43 no.1
• /
• pp.1-6
• /
• 2020

Fast service access involves keeping track of the location of mobile users, while they are moving around the mobile network for a satisfactory level of QoS (Quality of Service) in a cost-effective manner. The location databases are used to keep track of Mobile Terminals (MT) so that incoming calls can be directed to requested mobile terminals at all times. MT reporting cell system used in location management is to designate each cell in the network as a reporting cell or a non-reporting cell. Determination of an optimal number of reporting cells (or reporting cell configuration) for a given network is reporting cell planning (RCP) problem. This is a difficult combinatorial optimization problem which has an exponential complexity. We can see that a cell in a network is either a reporting cell or a non-reporting cell. Hence, for a given network with N cells, the number of possible solutions is 2^N. We propose a biogeography based optimization (BBO) for design of mobile station location management system in wireless communication network. The number and locations of reporting cells should be determined to balance the registration for location update and paging operations for search the mobile stations to minimize the cost of system. Experimental results show that our proposed BBO is a fairly effective and competitive approach with respect to solution quality for optimally designing location management system because BBO is suitable for combinatorial optimization and multi-functional problems.

• The Journal of Economics, Marketing and Management
• /
• v.5 no.2
• /
• pp.10-32
• /
• 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.

• International Journal of Knowledge Content Development & Technology
• /
• v.5 no.1
• /
• pp.5-14
• /
• 2015

The Radiological Society of North America (RSNA) is improving reporting practices by developing an online library of clear and consistent report templates. To compare term occurrences in free-text radiology reports and RSNA reporting templates, the Wilcoxon signed-rank test method was applied to investigate how much of the content of conventional narrative reports is covered by the terms included in the RSNA reporting templates. The results show that the RSNA reporting templates cover most terms that appear in actual radiology reports. The Wilcoxon test may be helpful in evaluatingexisting templates and guiding the enhancement of reporting templates.

• Korean Security Journal
• /
• no.41
• /
• pp.357-386
• /
• 2014

The Purpose of this study is to search for ways to improve the police-related emergency reporting service through the analysis of its actual condition - focusing 112 emergency reporting & 122 emergency reporting. For this purpose, the main data related to police-related emergency reporting required for inspection of the administration conducted by the National Assembly in 2013 is utilized. The actual condition of the police-related emergency reporting service is examined in 3 aspects - the number of reported cases by reporting type, the number of police response, and the average arrival time. The principal analysis results of the actual condition revealed that 112 emergency reporting is increasing and 122 emergency reporting oscillates between increases and decreases in the total number of reported cases, the number of non-emergency reporting is increasing in both 112 and 122 reported cases, the number of prank call is high in 122 reported cases, the rate of other agency transmit($122{\rightarrow}112$) is higher than 12% in 122 reported cases, and the number of police response and the average arrival time are decreasing in 112 reported cases. To improve the police-related emergency reporting, based on the above actual condition, the followings are required: to operate dualistic police-related response; to publicize a police-related reporting service; to take stern measures against false report; to make continuous improvement of the police-related emergency reporting system.