• Journal of Distribution Science
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• v.14 no.6
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• pp.75-80
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• 2016

Purpose - A growing demand for sustainability reporting has placed pressure on firms with non-financial information that affects firm valuation, growth, and development. In particular, a number of researchers have investigated various topics in Corporate Social Responsibility (CSR), non-financial information. Prior studies suggest that CSR may affect corporate outcomes like corporate reporting, financial performance, and disclosures. However, the results from prior studies are not clear whether CSR affects corporate outcomes. This is partially due to the measurement issues with CSR. In this study, we examine whether CSR affects the quality of corporate reporting, one of the popular measures in corporate outcomes. We find an evidence that CSR positively affects the quality of corporate reporting. Research design, data, and methodology - In this study, we collected a unique dataset of CSR from MSCI. Total 169 firms listed in the Korean Stock Exchange from 2011 to 2014 were collected and analysed with the detailed CSR reports. Using a correlation test, we found a weak association between CSR and the quality of corporate reporting. However, the regression tests provided a strong relationship between CSR and the quality of corporate reporting after controlling for other variables that may affect the quality of corporate reporting. Additionally, we calculated the t-statistics based on heteroskedaticity-consistent standard errors (White, 1980). Results - Before we run the regression test, we sort the measures of the two dependent variables into each rating of CSR (from AAA to CCC). The results indicate that the quality of corporate reporting measured by discretionary accruals and performance-matched discretionary accruals monotonically decrease as the CSR ratings increase. This supports our hypothesis. In the regression tests, the coefficient on MJDA (PMDA) is -0.183 (-0.173) and significant at the 5% level. We can interpret the results as CSR affecting the quality of corporate reporting in positive ways. Other coefficients on control variables are consistent with prior studies. For example, the coefficients on both LOSS and LEV are positive and significant at conventional level, meaning that firms with financial difficulty may harm their quality of corporate reporting. Conclusion - We found an evidence that CSR is positively associated with the quality of corporate reporting. This study contributes to the literature in various ways. First, this study extends the line of CSR research by providing additional evidence in the setting of ethical behaviors by managements. This is consistent with the hypothesis and supports the results of prior studies. Second, to the best of my knowledge, this is the first study using the MSCI CSR ratings. In contrast with prior studies using different measures of CSR, the MSCI CSR ratings allow us to provide in-depth analysis. Third, the additional measure of dependent variable (PMDA) allows us to improve the robustness of our results. Overall, the results provided this study to extend the findings in prior studies by providing incremental evidence.

• Journal of Multimedia Information System
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• v.7 no.2
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• pp.141-146
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• 2020

Cine-Hangeul is a program that can predict the running time of a movie based on the screenplay before production. This paper seeks to verify the prediction reporting function of Cine-Hangeul, which is the standard Korean screenplay format. Moreover, this paper presents a method to increase the accuracy of the Cine-Hangeul reporting function. The objective of this paper is to offer a correction method based on scientific evidence because the current Cine-Hangeul reporting function has many errors. The verification process for five scenarios and movies confirmed that the default setting value of Cine- Hangeul's screening time prediction reporting was many errors. Cine-Hangeul analyzes the amount of textual information to predict the time of the scene and the time of the dialogue and helps predict the total time of the movie. Therefore, if a certain amount of text information is not available, the accuracy is unreliable. The current Cine-Hangeul prediction report confirms that the efficiency is high when the scenario volume is about 90 to 100 pages. As a result, prediction of screening time by Cine-Hangeul, a Korean scenario standard format program, confirmed the verification that it could secure the same level of reliability as the actual screening time by correcting the reporting settings. This verification also affirms that when applying about 50 percent of the basic set of screening time reporting, it is almost identical to the screening time.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.1
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• pp.9-17
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• 2020

This study examines the effect of financial reporting opacity and audit quality on stock price crash risk using listed firms in Japan. This study is the first research to examine the effect of financial reporting opacity on crash risk using a Japanese listed company. Furthermore, the effect of audit quality on crash risk is verified. High level auditors can mitigate crash risk by playing a role as a corporate governance device mechanism to reduce agency costs. We use a logistic regression and linear regression model to test whether financial reporting opacity and audit quality affect crash risk using listed firms in the Japanese stock exchange market during the fiscal years 2015 January through 2017 February. The results of this study suggest that the financial reporting opacity variable shows a positive relationship with CRASH, which states that a firm with more opaque financial reporting increases crash risk. The results suggest also that the firms audited by Big4 auditors experience less crash risk, implying that the audit quality in Japan can be one of the factors mitigating firm's crash risk. This study provides implications for financial reporting and audit quality to external stakeholders who wants to avoid losses.

• Journal of Korea Multimedia Society
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• v.8 no.5
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• pp.587-595
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• 2005

The vision for MPEG-21 is to define a multimedia framework to enable transparent and augmented use of multimedia resources across a wide range of networks and devices used by different communities MPEG-21 Event Reporting is required within the MPEG-21 Multimedia Framework in order to provide a standardized means for sharing information about Events amongst Peers and Users. There are several Time used in MPEG-21 Event Reporting. In this paper, we analyze and categorize various kinds of Time used in Event Reporting. And we define ERTimeType to be applied for every. Time used in Event Reporting and implement it by XML to support interoperability of standard. The ERTimeType structure we defined is established its objectivity as it is selected to 'ISO/IEC 21000-Part IS: Event Reporting WD 2.0'.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.315-326
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• 2020

This study aims to test empirically whether the ASEAN Corporate Governance Scorecard (ACGS) has a positive effect on Sustainability Reporting (SR) and whether the ACGS and Sustainability Reporting (SR) have a positive effect on Firm Value (FV). The study was conducted in five ASEAN countries - Indonesia, Malaysia, Singapore, Philippines, and Thailand from 2014 - 2017. The research sample was collected from companies with the ACGS data and obtained with the help of 359 company observations. Hypothesis testing was performed using the Ordinary Least Square (OLS). The results of the study do not support all hypotheses. The ACGS has no effect on sustainability reporting. The ACGS has a significant negative effect on firm value, while sustainability reporting has a negative and insignificant effect on firm value. The ACGS and sustainability reporting are not good news for investors. This research's limitation is that companies rarely disclose the final value of the ACGS in their annual reports, so this research uses content analysis. The weakness of content analysis is the researchers' subjectivity so that the point of view between researchers is different. Besides, sustainability reporting for several ASEAN countries is voluntary, so not all companies can be sampled, which ultimately affects interpretation.

• Korean Journal of Health Education and Promotion
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• v.29 no.4
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• pp.83-99
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• 2012

Objectives: The purpose of this review is to introduce reporting guidelines for health promotion research in an effort to enhance systematic structure and quality of health promotion research reported in academic papers. Methods: Widely accepted guidelines were selected for description, which focus on 4 distinct types of research design. Checklists and flow diagrams are described and compared. Results: CONSORT Statement is reporting guidelines for randomized controlled trials with a 25-item checklist and a flow diagram. TREND Statement with a 22-item checklist is to guide reporting of health research in nonrandomized design. STROBE Statement is a compiled guidelines for observational health research, accompanied by a 22-item checklist in a combined edition. PRISMA Statement consists of a 27-item checklist and a flow diagram, providing guidelines for reporting systematic reviews and meta-analyses. All items on the checklists and flow diagrams were introduced and discussed. Conclusion: Solid understanding of research designs and adoption of reporting guidelines will enhance the quality of research with information on internal and external validity. Education and training of researchers on the research reporting is required along with systems level adoption of efforts for research enhancement.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.841-848
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• 2021

This study seeks to investigate Key Audit Matters (KAMs) reporting of Thai listed companies in Thailand, and examines the influence of KAMs reporting on corporate financial performance. Data were collected from 180 companies listed in Thailand during 2016 to 2018, which accounted to 540 annual reports. KAMs reporting was quantified by content analysis from the audit reports, while financial performance and corporate characteristics were collected from the corporate annual reports. Descriptive analysis and multiple regressions were performed to analyze the data. The study results reveal that there was an increasing of KAMs reporting in audit report of listed companies in Thailand in terms of both number of issues and number of words across the observed period. The regression analysis indicates that was a significant and negative influence of words counted as KAMs reporting on financial performance, while there was no influence of KAMs reporting issue on the performance. Moreover, there was a negative relationship between corporate complexity and financial performance, while audit type had a positive correlation with financial performance. This study shows significant contribution on the implication of KAMs in an emerging economy and the role of KAMs as a communication device between auditor and stakeholders.

• Journal of Advanced Marine Engineering and Technology
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• v.40 no.5
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• pp.418-428
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• 2016

In this study, a Vessel Shore Report Management System (VSRMS) is developed for the International Maritime Organization (IMO), Maritime Service Portfolio (MSP) Number 8, which comprises vessel shore reporting. Several documents have to be completed before the arrival/departure of a vessel at a port, as each national port has its own reporting format and data. The present vessel reporting system is inefficient, time-consuming, and involves excessive paperwork, which results in duplications and errors. To solve this problem, in this study, the vessel reporting formats and data contents of various national ports are investigated, as at present, the reporting documents required by the current IMO standard includes insufficient information which is requested by national ports. Initially, the vessel reporting information of various national ports are collected and analyzed. Subsequently, a database structure for managing vessel reporting data for ports worldwide is devised. To make the transfer of data and the exchange of information of vessel reports much more reliable, efficient, and paper-free, VSRMS, which is a software application for the simplification and facilitation of vessel report formalities, is developed. This application is developed using the latest Microsoft C#.Net Programming Language in the Microsoft Visual Studio framework 4.5. It provides a user interface and a backend MySQL server used for database management. SAP Crystal Reports 2013 is used for designing and generating vessel reports in the original report formats. The VSRMS can facilitate vessel reporting and improve data accuracy through the reduction of input data, efficient data exchange, and reduction of the cost of communication. Adoption of the VSRMS will allow the vessel shore reporting system to be automated, resulting in enhanced work efficiency for shipping companies. Based on this information system and architecture, the consensus of various international organizations, such as the IMO, the International Association of Marine Aids to Navigation and Lighthouse Authorities (IALA), the Federation of National Associations of Ship Brokers and Agents (FONASBA), and the Baltic and International Maritime Council (BIMCO), is required so that vessel reporting is standardized internationally.

• Journal of KIISE:Computing Practices and Letters
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• v.12 no.4
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• pp.264-274
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• 2006

Recently, a variety of organizations including enterprises tend to try to use reporting tools as a data analysis tool for decision making support because reporting tools are capable of formatting data flexibly. Traditional reporting tools have thin-client structure in which all of dynamic documents are generated in the server side. This structure enables reporting tools to avoid repetitive process to generate dynamic documents, when many clients intend to access the same dynamic document. However, generating dynamic documents for data analysis doesn't consider a number of potential readers and increases requests to the server by making clients input various parameters at short intervals. In the structure of the traditional reporting tools, the increase of these requests leads to the increase of processing load in the server side. Thus, we present the reporting tool that can generate dynamic documents at the client side. This reporting tool has a processing mechanism to deal with a number of data despite the limited memory capacity of the client side.

• Journal of Korean Academy of Nursing Administration
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• v.12 no.3
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• pp.397-405
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• 2006

Purpose: The purpose of this study was to develop the medical error reporting system and to validate an trait of error in the Operating Room. Methods: Descriptive research design was used. The subjects were 30 nurses with below 5-year-career in a University Hospital. Data was collected from 11, April until 22, April, 2005 using web-based error reporting system. Data was analyzed by mean, standard deviation, $X^{2}-test$ using SPSS WIN 10.0 program. Results: A time of medical error in operating room nursing frequent occurrence was from 12 pm. to 4pm. 'Lack of sterile materials' management' was the best frequent occurrence of medical error in operating room nursing. Conclusion: The findings of this study show that manager of healthcare organization must develop the error reporting system more familiar and ordinary. Afterward, we prevent the repetitive medical errors in nursing care through analyzing of error reporting system.