• Title/Summary/Keyword: Reporting system

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The Effect of Carbon Emission Disclosure on Firm Value: Environmental Performance and Industrial Type

  • HARDIYANSAH, Mohammad;AGUSTINI, Aisa Tri;PURNAMAWATI, Indah
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.1
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    • pp.123-133
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    • 2021
  • This research aims to examine the effect of carbon emission disclosure on firm value and to reveal environmental performance and industrial type as the moderating variables. This study used 82 samples of companies listed on the Indonesia Stock Exchange (IDX) and receiving awards in the Indonesian Sustainability Reporting Award (ISRA) in 2014-2018. This study used a multiple linear regression analysis to test the hypotheses. The results showed that carbon emission disclosure had a positive and significant effect on firm value as carbon emission disclosure is a form of corporate concern on environment positively responded by the market and becomes the basis for investors to make their considerations in assessing the company sustainability. Besides, environmental performance and industrial type can strengthen the influence relationship of carbon emission disclosure on firm value since environmental performance was assessed based on ISO 14001 certification ensuring that the company has tried to preserve the environmental sustainability by creating a good environmental management system. Moreover, companies categorized into high profile industrial type have tried to change their unfavorable image and avoid lawsuits by performing carbon emission disclosure to gain positive responses from the market.

Qualitative Text Analysis: The Role of the Government to Spread Corporate Green IT

  • KIM, Tae-Hi;KANG, Sungmin
    • East Asian Journal of Business Economics (EAJBE)
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    • v.10 no.2
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    • pp.81-91
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    • 2022
  • Purpose - This study explores the role played by the government in spreading corporate green IT. Indeed, a lot of evidence is emerging that governments acting independently are not in a position of attaining the far end economic and social changes need for the realization of green IT. As much as matters about green IT was initiated by many governments. Research design, Data, and methodology - This study selected the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) as a research design. The PRISMA is recognized for its standard evidence reporting system and can provide adequate systematic review among previous studies. Result - A lot of consensus leads to the acquisition of the value of corporate green IT concerning the effectiveness of the collaboration. This study could obtain six suggestions from the systematic review, such as 'Rebalancing Government and Public Duties', 'Direct Regulation', 'Marketing Tools and Fiscal or Economic Measures', 'VNRP', 'Education for Decision Making', 'Latest Policy Trends within the G8 Nations'. Conclusion - The most challenging aspect when it comes to ensuring corporate green IT is the separation of economic growth from the perspectives regarding life qualities. According to the study (Falcone, 2020), this needs a second policy-oriented wedge concerning re-socialization with the desire of encouraging the development of the culture associated with the corporate green IT.

Meta-Analysis of Factors Related to Patient Safety Nursing in Nursing University Students (간호대학생의 환자안전간호 관련요인에 대한 메타분석)

  • Seo, Youngseon;Seo, Eunju;Hong, Eunhee
    • Journal of Industrial Convergence
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    • v.18 no.2
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    • pp.9-18
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    • 2020
  • Purpose is to systematically examine the factors related to patient safety nursing of nursing university students in a convergent and complex aspect and to identify the effect size through meta-analysis. The research method used PRISMA(Preferred Reporting Items for Systematic Reviews and Meta-Analyses). Medline, Embases, CINAHL, DBpia, Research Information Service System (Riss), and Korean Studies Information Service (Kiss) were used, while overseas databases were searched using MeSH terms and Emtrees. The search term was [(patient safety or patient harm or safety management) and (students, nursing)] or [(patient safety or patient harm or safety management) and (education, nursing, graduate)].The research found that nursing performance, knowledge, attitude, self-confidence, recognition, and cognition were found to be relevant factors in the order of confidence, attitude, recognition, and knowledge.

Design and Construction of Information System on consolidation Financial statements According to K-IFRS - Focusing on local financial institution - (국제회계기준에 따른 연결재무제표시스템 설계 및 구축 방안 - 국내 금융기관을 중심으로 -)

  • Park, Sung-Jong;Han, Kyung-Il
    • Journal of Digital Convergence
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    • v.9 no.2
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    • pp.33-40
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    • 2011
  • It is very difficult to predict what effects the introduction of IFRS(International and Financial Reporting Standars) has on the existing system. Only the cautious and careful adoption of new system will minimize the confusion. The purpose of this paper is to propose appropriate design and construction of IS on financial statement according to the introduction of IFRS(International Financial Reporting Standard) in order to minimize the confusion. In order to meet that purpose, suggestions on five areas in consolidation financial statement are proposed. Those five aspects are as follows: Area of SPE Consolidation, Area of internal transaction setoff, Area of unrealized gain or loss setoff, Area of eliminate the investment account against the stockholder's equity, Making Consolidation footnote and Consolidation CoA as other area.

Primary Study to Develop the Instrument of Pattern Identification for Common Cold (감모변증도구 개발에 관한 예비 연구)

  • Byun, Jun-Seop;Yang, Su-Young;Kang, Wee-Chang;Park, Yang-Chun
    • Journal of Physiology & Pathology in Korean Medicine
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    • v.23 no.6
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    • pp.1226-1233
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    • 2009
  • Common cold occurs frequently and occupies an important position in medical treatment however obvious treatment is not suggested. There has been no agreement of pattern identification for common cold in oriental medicine. The purpose of this study is to develop a standard instrument of pattern identification for common cold which will be applied to clinical research. The items and structure of the instrument were based on review of published literature. The advisor committee on this study was organized by 9 oriental respiratory internal medicine professors of 11 oriental medical colleges nationwide. The experts attended 3 consultation meetings and discussed developing the instrument, and we also took professional advices by e-mail. The results were as follows; First, we divided the pattern identification of common cold into nine pattern: Wind-cold type, Wind-heat type, Contain summerheat type, Contain dampness type, Qi deficiency type, Blood deficiency type, Yang deficiency type, Yin deficiency type, Influenza. Second, we got the mean weights to each symptom of nine pattern identification which had been scored on a 5-point scale - ranging from 0 to 4 by the 9 experts. Third, we made out the Korean instrument of the pattern identification for common cold. It was composed self reporting questionnaire and researcher reporting questionnaire. Though this study is not proved about validity, reliability, the instrument of pattern identification for common cold is meaningful and expected to be applied to the subsequent research. And also, we hope to improve the instrument and make up for this study through various research and discussion.

Adnexal Masses: Clinical Application of Multiparametric MR Imaging & O-RADS MRI (난소-자궁부속기 종괴: 다중기법 MR 영상의 임상 적용과 O-RADS MRI)

  • So Young Eom;Sung Eun Rha
    • Journal of the Korean Society of Radiology
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    • v.82 no.5
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    • pp.1066-1082
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    • 2021
  • Incidental adnexal masses considered indeterminate for malignancy are commonly observed on ultrasonography. Multiparametric MRI is the imaging modality of choice for the evaluation of sonographically indeterminate adnexal masses. Conventional MRI enables a confident pathologic diagnosis of various benign lesions due to accurate tissue characterization of fat, blood, fibrous tissue, and solid components. Additionally, functional imaging sequences, including perfusion- and diffusion-weighted imaging, improve the diagnostic efficacy of conventional MRI in differentiating benign from malignant adnexal masses. The ovarian-adnexal reporting and data system (O-RADS) MRI was recently designed to provide consistent interpretations in assigning risk of malignancy to ovarian and other adnexal masses, and to provide a management recommendation for each risk category. In this review, we describe the clinical application of multiparametric MRI for the evaluation of adnexal masses and introduce the O-RADS MRI risk stratification system.

Prostate Imaging Reporting and Data System (PI-RADS) v 2.1: Overview and Critical Points (전립선영상 판독과 자료체계 2.1 버전: 개요와 비판적인 의견)

  • Chan Kyo Kim
    • Journal of the Korean Society of Radiology
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    • v.84 no.1
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    • pp.75-91
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    • 2023
  • The technical parameters and imaging interpretation criteria of the Prostate Imaging Reporting and Data System version 2 (PI-RADS v2) using multiparametric MRI (mpMRI) are updated in PI-RADS v2.1. These changes have been an expected improvement for prostate cancer evaluation, although some issues remain unsolved, and new issues have been raised. In this review, a brief overview of PI-RADS v2.1 is and several critical points are discussed as follows: the need for more detailed protocols of mpMRI, lack of validation of the revised transition zone interpretation criteria, the need for clarification for the revised diffusion-weighted imaging and dynamic contrast-enhanced imaging criteria, anterior fibromuscular stroma and central zone assessment, assessment of background signal and tumor aggressiveness, changes in the structured report, the need for the parameters for imaging quality and performance control, and indications for expansion of the system to include other indications.

Optimum Design System of Port Structures (항만구조물 최적설계 시스템)

  • 이상호
    • Proceedings of the Computational Structural Engineering Institute Conference
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    • 1994.10a
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    • pp.79-86
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    • 1994
  • These days much efforts have made all over the world in order to develop the integrated optimum structural design system that performs automated design process composed of the analysis, optimum design, drafting, and reporting. However, these types of design systems oriented extensively to port structures are rarely found. In this paper, the integrated optimun design system applied to gravity type port structures such as quay walls and breakwaters will be briefly presented. Highly sophiscated facilities necessary in optimum structural design including analysis and optimization are integrated into one system. Several types of gravity type port structures can be designed using this system. The application to the real ports and the efficiency of this system will be finally shown.

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Development of Event Corrective Action Supporting System (ECAS) in Nuclear Power Plant (원전 사고처리 지원시스템(ECAS) 개발)

  • Choi, Young Hwan;Kim, Yopng Mi;Ko, Han Ok
    • Transactions of the Korean Society of Pressure Vessels and Piping
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    • v.5 no.2
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    • pp.40-44
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    • 2009
  • In this study, Event Corrective Action Supporting System (ECAS) is developed for the accident evaluation in nuclear power plant. The ECAS system can be used in supporting regulator and/or operator under event situation in nuclear power plants. The ECAS system consists of 5 modules including failure location module, failure analysis module, failure integrity evaluation module, system vulnerability evaluation module, and reporting and operating experience feedback module. The ECAS system will be used as sub module of Knowledge-Based Event Evaluation Network (K-EvENT) which is developing for the against the accident in nuclear power plants.

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The Development of Delphi Decision Support System on the Web (웹에 기반한 델파이 의사결정지원시스템의 구현)

  • 서창교;김은진;이영숙
    • The Journal of Information Systems
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    • v.10 no.1
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    • pp.5-25
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    • 2001
  • The main purpose of this paper is to develop a Delphi Decision Support System based on the web, which can improve the conventional Delphi method. Among major drawbacks of the conventional Delphi methods are cost and efforts to distribute and collect the questionnaire by the regular mail and the tardiness in collecting, categorizing, analyzing, and reporting the result of the questionnaire. With the proposed Delphi Decision Support System, the moderator sends the e-mail to invite the member of panels so that they may visit the homepage of the Delphi Decision Support System. When the panelists input their opinions about the issues, the Delphi Decision Support System analyzes the inputs and reports the result without delay. To implement the Delphi Decision Support System, we integrated Microsoft SQL Server 6.5, jdbcKona/MS SQLServer 4 JDBC driver, and Java Development Kit 1.2

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