• Journal of Distribution Science
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• v.21 no.6
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• pp.91-97
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• 2023

Purpose: Interim financial statements provide timely and qualified financial information for users. Hence, the importance of the interim financial statement is increasingly noticeable among information users. This research studies determinants of interim financial statements disclosure in Vietnamese-listed enterprises. Research design, data and methodology: The sample is 55 enterprises listed in VNIndex and is in the list of Forbes top 100 largest companies in 2020. Data was collected from interim financial statements for four years, from 2018 to 2021. GMM is used in this study. Results: The regression analysis results show that reporting lag has a positive impact on the level of information distribution of interim financial reporting; companies audited by BIG4 tend to have a higher level of information disclosure. The higher the return on assets, the more disclosure is made; the larger the company size, the greater the disclosure level. Owner equity structure and Leverage do not affect the disclosure level of interim financial reporting. Conclusions: The information disclosure level on the interim financial statement should be improved to increase transparency. In addition to continuing to encourage these companies to provide more information voluntarily, government authorities should have effective regulations to require sufficient information disclosure from other listed companies.

• The Korean Journal of Franchise Management
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• v.15 no.1
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• pp.61-78
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• 2024

Purpose: Dining out at restaurants was limited during the COVID-19 period. In order to confirm the impact of COVID-19 on the chicken market, this study selected three chicken companies, Kyochon, BBQ, and BHC, and conducted financial statement analysis and regression analysis. Research design and methodology: Each company's financial statements were divided into before and after COVID-19, and the rate of change and financial ratio for each item were calculated to see if there were any significant changes, and the impact of COVID-19 on each company's sales was identified through regression analysis. Result: As a result of the study, the increase in sales and assets of each company continued, and the influence of COVID-19 could be confirmed through regression analysis. It can be inferred that COVID-19 indeed affected the expansion of the chicken market. Conclusion: Therefore, it was confirmed through this study that COVID-19 had a significant effect on the growth of the chicken market. While individual chicken small business owners are grappling with declining sales per outlet, the decline of commercial areas, and a surge in closures, the broader chicken franchise industry is witnessing a surge in demand and business expansion prompted by the pandemic.

• Journal of Environmental Impact Assessment
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• v.3 no.2
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• pp.77-84
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• 1994

The study is to analyze the contents of Environmental Impact Statement(EIS) and supplementary EIS prepared from 1981 to 1992. The contents are project area, project cost, EIS volume, project term, assessment term, EIS preparation cost, land use plan, and kinds of predictive model concerning air quality, water quality, noise and vibration etc. by project type. Data are collected with EIS analysis checklist and analyzed by $SPSS/PC^+$.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.18 no.33
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• pp.173-183
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• 1995

The Objective of the study was to determine the usefulness of human resource accounting(HRA) information in assisting financial analysis in their investment decisions. The objective achieved by an investigation through which the reporting of HRA, combined with demographic factors that are independent or interactive, affects the decisions of financial analysts regarding the estimation of the market price of a hypothetical company's common stocks. Two kinds of research were conducted to increase the reliability of the study at the same time. Two or three sets of financial statement were prepared. Each consists of balance sheet and income statement. The actual financial statement was modified to exclude personal bias and opinion.

• Korean Journal of Radiology
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• v.23 no.3
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• pp.355-369
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• 2022

Objective: To evaluate the completeness of the reporting of systematic reviews and meta-analyses published in a general radiology journal using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. Materials and Methods: Twenty-four articles (systematic review and meta-analysis, n = 18; systematic review only, n = 6) published between August 2009 and September 2021 in the Korean Journal of Radiology were analyzed. Completeness of the reporting of main texts and abstracts were evaluated using the PRISMA 2020 statement. For each item in the statement, the proportion of studies that met the guidelines' recommendation was calculated and items that were satisfied by fewer than 80% of the studies were identified. The review process was conducted by two independent reviewers. Results: Of the 42 items (including sub-items) in the PRISMA 2020 statement for main text, 24 were satisfied by fewer than 80% of the included articles. The 24 items were grouped into eight domains: 1) assessment of the eligibility of potential articles, 2) assessment of the risk of bias, 3) synthesis of results, 4) additional analysis of study heterogeneity, 5) assessment of non-reporting bias, 6) assessment of the certainty of evidence, 7) provision of limitations of the study, and 8) additional information, such as protocol registration. Of the 12 items in the abstract checklists, eight were incorporated in fewer than 80% of the included publications. Conclusion: Several items included in the PRISMA 2020 checklist were overlooked in systematic review and meta-analysis articles published in the Korean Journal of Radiology. Based on these results, we suggest a double-check list for improving the quality of systematic reviews and meta-analyses. Authors and reviewers should familiarize themselves with the PRISMA 2020 statement and check whether the recommended items are fully satisfied prior to publication.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.19 no.6
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• pp.63-70
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• 2009

Many research results show that RSA system mounted using conventional binary exponentiation algorithm is vulnerable to some physical attacks. Recently, Schmidt and Hurbst demonstrated experimentally that an attacker can exploit secret key using faulty signatures which are obtained by skipping the squaring operations. Based on similar assumption of Schmidt and Hurbst's fault attack, we proposed new fault analysis attacks which can be made by skipping the multiplication operations or computations in looping control statement. Furthermore, we applied our attack to Montgomery ladder exponentiation algorithm which was proposed to defeat simple power attack. As a result, our fault attack can extract secret key used in Montgomery ladder exponentiation.

• Journal of Korean Clinical Health Science
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• v.3 no.1
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• pp.276-289
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• 2015

Purpose. To efficiently manage hospitals, this study aims to analyze the general characteristics, common-type balance sheet, common-type profit and loss statement and financial ratio of a tertiary general hospital and use the results as basic data for future hospital development by comprehending causes for problems and analyzing hospital management. Methods. By using information about a tertiary general hospital, located in A Metropolitan City, provided through Alio (www.alio.go.kr), a public organization information provider, Health Insurance Review & Assessment Service, and Ministry of Health and Welfare, this study used data during 3 years(2011 to 2013) by analyzing the general characteristics, common-type balance sheet, common-type profit and loss statement, industrial mean ratio and financial ratio of hospitals. Results. This study came to the following conclusions through the general characteristics, common-type balance sheet, common-type profit and loss statement, industrial mean ratio, financial ratio, circular chart and ROI by analyzing the data from 2011 to 2013. Conclusions. Overall, A Tertiary General Hospital showed an increase in fixed cost due to the construction of J Hospital and even in the size of capital and assets. It also showed an increase in medical profit, but the increase of its medical cost was higher, resulting in a financial loss. Especially, this hospital showed a slight decrease in net profit, featuring a reduction in inventory turnover. When the management of A Tertiary General Hospital was predicted based on such features, this hospital is expected to improve its profit structure through the opening of J Hospital, and it is necessary for this hospital to increase and sustain the turnover rate of inventories accumulated by managing them better.

• Journal of the Korean Home Economics Association
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• v.30 no.1
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• pp.237-255
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• 1992

The purpose of this study was to investigate relations of resources and demands, family financial management and financial statement of urban households by applying a system approach. The results of this study were as follows; Saving rate had significant differences according to resources variables such as age, family life cycle, occupation of househead and housewife, ratio of employed to family member, and to demands variabels such as subjective prospect of business cycle, and value orientation, whereas total saving amount had significant differences according to resources vaiables such as age, family life cycle, educational level, percapita income, occupation of househead, type of income and to demand variable, perception of relative income. Also average monthly saving amount had significant differences according to resources vaiables such as educational level, per capita income, occupation of housewife, housing ownership, ratio of employed to family member, ratio of dependent to employed, and to demands variable, perception of relative income. The stocks had significant differences according to resources variables such as age, family life cycle, educational level, per capita income, occupation of househead, type of income, and housing ownership. Finally, real estate had significant differences according to resources variables such as age, family life cycle, educational level, percapita income, occupation of househead, type of income, housing ownership, and to demands variable, perception of relative income. Financial Statement among urban households according to family financial management had significant differences. And among all variables affecting financial statement among urban households, per capita income had the highest effect and perception of relative income was the second.

• Women's Health Nursing
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• v.9 no.4
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• pp.422-431
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• 2003

Purpose: The purpose of this study was to explore the subjective opinions related to NVP experience in woman. Method: The research method used was Q-methodology. The statement of self-reference was derived from face to face interviews with 10 womans. Statement were categorized by researcher according to semantics. Twenty-seven of the self reference statement from categories of the Q-population were selected. Twenty-five of pregnant womans were selected by consideration of diversity in sociodemographic background. Based on a 1 to 9 point scale, the selected pregnant womans were made to participate in. Q-sorting. Analysis of Q-type was obtained by use of the QUANAL program. Result: There are three type of NVP experience of Korean womans. The first type focused on family support relate to NVP coping. The second type focused on physical self regulation related to NVP coping. The third type focused on actual strategy related to NVP coping. Conclusion: It is suggested that the results of this study may contribute to the development strategies for the purpose of decreasing the incidence of NVP.

• Journal of the Korean Institute of Landscape Architecture
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• v.27 no.5
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• pp.66-79
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• 2000

Landscape impact assessment(LIA) is an aid to decision-making. For the decision maker, LIA provides a scientific examination of the predicted landscape implications of a proposed action and of the mitigation measures, before a decision is taken. Thus, the efficacy of LIA depends on the scientific credibility of the prediction and mitigation measures described in the landscape impact statement. The purpose of this paper was to examine the efficacy of LIA through the content analysis of prediction and mitigation measures in the selected 39 landscape impact statements and 34 environmental impact statements. The content of the selected statements was analyzed in terms of the quantification, precision, significance, and likelihood. The results showed that both prediction and mitigation measures were very low in the scientific credibility. Specifically, the prediction was ambiguously described without scientific probability, and the effect of mitigation measures was not specifically presented in the reports. Thus, landscape impact statement can not give credible information in the decision making process, which weakens the efficacy as an aid to decision-making. Based on the results, several suggestions were presented to enhance the efficacy of LIA.