• 제목/요약/키워드: science reporting

검색결과 747건 처리시간 0.033초

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
    • /
    • 제8권1호
    • /
    • pp.123-133
    • /
    • 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.

Impact of Accounting Conservatism on Cash Dividend and Financial Reporting Quality: A Study of Jordanian Public Companies

  • Ahmad Yousef, KALBOUNEH;Majd Yousef, AL-LAHHAM
    • The Journal of Asian Finance, Economics and Business
    • /
    • 제10권2호
    • /
    • pp.135-143
    • /
    • 2023
  • This study seeks to ascertain whether publicly listed Jordanian corporations (listed on the Amman Stock Exchange (ASE)) exhibit accounting conservatism and whether such companies distribute dividends to stockholders. Furthermore, this study delves into the implications of accounting conservatism on dividend policy in the context of the quality of financial statements of publicly listed Jordanian companies listed on the ASE. To accomplish the aims of this study, the Quality of financial reporting is treated as a moderator for the relationship between accounting conservatism and dividend distribution. Hence, a panel data approach was utilized, which encompasses cross-sectional data for 95 industrial and service establishments for the period (2013-2017). The study found that accounting conservatism has a negative impact on dividends and that there is no difference in the impact of accounting conservatism on dividends based on the quality of financial reports. The study concluded with a number of recommendations, the most salient of which is the need for companies to enhance their concentration on accounting conservatism and adopt a suitable policy for dividends. Thus, this research provides an insights into the financial practices of Jordanian publicly listed corporations and highlights the need for a more informed decision-making process concerning dividends and accounting practices.

The Positive Effect of Worker's Organizational Commitment in Social Enterprise for Improving Job Satisfaction

  • KANG, Sun-Kyung;JUNG, Ha-Yong
    • 산경연구논집
    • /
    • 제14권1호
    • /
    • pp.39-47
    • /
    • 2023
  • Purpose: This research aims at determining institutional commitment impact and how it influences job satisfaction. It aims at bridging the gap in research on the study topic. Its major focus is on work content and institutional commitment as the main variables and how they impact companies and employees. Research design, data and methodology: The current research has chosen the literature content approach and it is a reporting guideline for methodical assessments. It offers a consistent approach for conducting and reporting these types of studies, which can help to improve the quality and transparency. Results: The finding of the current research has showed that workers in social companies need jobs with higher values and responsibilities, company policy, among other factors. Workers' organization commitment towards social enterprise for improving workers' job satisfaction factors will include affective commitment, continuous commitment, normative commitment, and the commitment profile of the organization. Conclusions: This research finally insists that the findings of the current research would aid in enhancing employee knowledge and understanding of work satisfaction, as well as the essence of institutional commitment. Most employees lack adequate knowledge of the implications of job satisfaction not forgetting their personal needs as indicated in the individual need model.

Black Lung Disease Among Coal Miners in Asia: A Systematic Review

  • Kurnia A. Akbar;Kraiwuth Kallawicha
    • Safety and Health at Work
    • /
    • 제15권2호
    • /
    • pp.123-128
    • /
    • 2024
  • Background: Coal miners are highly prone to occupational health risks, such as black lung disease. This study aims to assess the prevalence of black lung disease and the factors associated with black lung disease among coal miners in Asia. Method: This systematic review, conducted according to the Preferred Reporting Items for Systematic Reviews and Meta-Analysis guidelines, searched through the scientific literature of the following databases: EBSCO, ScienceDirect, PubMed, and Scopus. We selected articles that studied black lung disease among coal miners from 48 countries in Asia and were published between 2014 and 2023. Article quality was evaluated using the Critical Appraisal Skills Program. Result: The seven articles that we review studied a total of 653,635 coal miners from various types of coal mines from three countries in Asia. Of these miners, 59,998 experienced black lung disease. Black lung disease is prevalent among 9.18% of coal miners in Asia, which is approximately four times higher than the worldwide prevalence. Common factors that influence black lung disease in Asia include age, years of dust exposure, smoking, drinking, working types, and sizes of mines, type of mines, respiratory functions, spirometry parameters, tenure, lack of attention to occupational health, inefficient surveillance, and weak occupational health service. Conclusion: Although the prevalence of black lung disease among coal miners in Asia is considerably high, it can be addressed through effective prevention measures, monitoring, control, and case reporting.

고등학생의 현미경 관찰 활동에 대한 결과 보고 오류 유형 분석틀의 고안 및 오류 유형 분석 (Development of an Error-Type Analysis Frame and Analysis of High School Students' Error-Types in Observation Behavior Using Microscopes)

  • 진현정;이일선;권용주
    • 과학교육연구지
    • /
    • 제35권2호
    • /
    • pp.127-137
    • /
    • 2011
  • 이 연구의 목적은 현미경을 이용한 생물 실험에서 고등학생들의 관찰 결과 보고의 오류 유형 분석틀을 고안하고 적용하는 것이다. 연구를 위해 B광역시 소재 인문계열 남자 고등학생 12명을 대상으로 5가지 관찰 실험을 수행하였다. 실험을 수행하기 전 문헌분석을 통해 관찰 결과 보고 오류 분석틀을 고안하였다. 실험 수행에서 학생들은 사전 지식 확인지를 작성하였고, 관찰 결과는 실험보고서에 기록하였다. 실제 결과 사진과 학생들이 제출한 실험보고서를 비교 분석하여 관찰 결과 보고의 오류 유형을 분석하였다. 연구 결과를 실제결과와 결과보고간에 일치한 일치보고의 비율이 낮게 나타났다. 이는 관찰 방법과 기록 방법에 대한 교육의 부재 때문으로 볼 수 있다. 실제 결과를 객관적으로 관찰하는 훈련과 결과 중심의 확인용 관찰이 아니라 제대로 된 관찰이 가능한 실험 환경의 개선이 필요하다. 또한 관찰한 사실대로 기록하는 연구의 진실성과 관련된 과학 연구윤리 교육이 실시되어야 한다. 본 연구에서 고안 적용한 관찰 결과 보고의 오류 분석틀은 교사들이 관찰 전략을 계획하고 올바른 관찰 관점과 방법의 안내를 위한 기초 자료로 활용할 수 있을 것이다.

  • PDF

집단미술치료가 치매 노인에게 미치는 영향에 대한 체계적 고찰 (A Systematic Review on the Effects of Group Art Therapy on the Older with Dementia)

  • 김도연;이혜미;배지우;정남해
    • 대한통합의학회지
    • /
    • 제10권4호
    • /
    • pp.71-81
    • /
    • 2022
  • Purpose : This study aimed to present evidence by analyzing the characteristics and effectiveness of group art therapy interventions through an examination of domestic studies on group art therapy for older people with dementia. Methods : The database used DBpia, Riss, and Google Scholar, and the research period was from 2016 to November 2021. For the selected studies, the level of evidence was analyzed, bias evaluation was performed, and patient, intervention, comparison, and outcome were analyzed. For the evaluation of bias, the risk of bias assessment tool for non-randomized study (RoBANS) and Cochrane's risk of bias (RoB) were used. Results : As for the level of evidence of the included studies, level I consisted of five studies, and levels II and III each had one article. As a result of the bias evaluation of five studies through RoB, a "low risk of bias" was found for incomplete result data, selective result reporting, and others, except for four unclear evaluation areas. The "low risk of bias" ratio was 0~25 % in the evaluation of bias in two studies through RoBANS. For the evaluation tool, cognitive evaluation tool was used the most while mini-mental state examination-Korea was used the most frequently. For the intervention method, the most frequently used was group art therapy that employed recall in three studies, while collage, Korean painting, use of paper media, and procedural memory were used in each of the other studies. Each intervention was found to be significantly effective overall. Conclusion : This study provided clinical evidence by systematically reporting research on group art therapy for older people with dementia. In the future, it is necessary to check the effect of group art therapy on various areas other than cognition for older people with dementia. Moreover, the study should be conducted with the risk of bias sufficiently taken into consideration.

Porous Coordination Polymers of Zinc(II)-dicarboxylate-diamine and Their Gas Sorption Properties

  • Chun, Hyung-Phil
    • 한국결정학회지
    • /
    • 제16권2호
    • /
    • pp.61-65
    • /
    • 2005
  • Despite a short history, the research on porous coordination polymers is gaining importance in inorganic chemistry thanks to facile synthesis, unambiguous characterization by X-ray diffraction and potentials as high-surface-area materials. Recently, gas sorption properties of various porous materials are under active investigations in order to know whether it is possible to store industrially important gases through physisorption, and porous coordination polymers are one of the most promising candidates for such a purpose. This article reviews two recent papers reporting a series of isomorphous frameworks based on Zn(II), dicarboxylate and diamine ligands and their gas sorption properties.

XML 문서 관리 및 질의를 위한 웹 기반의 도구 설계 및 구현 (Implementation of a Web-based xml query report ing tool)

  • 박유림;이민수
    • 한국정보과학회:학술대회논문집
    • /
    • 한국정보과학회 2004년도 가을 학술발표논문집 Vol.31 No.2 (2)
    • /
    • pp.193-195
    • /
    • 2004
  • 데이터베이스에 저장된 수많은 자료들을 사용자의 질의에 맞추어 웹상에서 표현해주는 것이 바로 리포팅 툴의 역할이다. 그에 관한 연구들로 BBQ(Blended Browsing and Querying), EASY BASE, QURSED(Querying and Reporting Semistructured Data)와 같은 여러 리포팅 툴들이 상용화되어 있다. 하지만 사용자가 보다 쉽고 직관적으로 XML 문서를 작성하고 관리할 수 있는 툴들은 미흡한 것이 사실이다. 이 논문에서는 XML과 XSL문서를 각각 그룹핑하고 직관적인 구조로 표현 해주며 사용자의 관점에 맞추어 XQuery를 지원하는 시스템을 설계 구현하였다.

  • PDF

영상기반 교통사고 자동기록장치 개발 (Development of Traffic Accident Recording and Reporting System by Image Processing)

  • 기용걸;김진우
    • 한국정보처리학회:학술대회논문집
    • /
    • 한국정보처리학회 2006년도 춘계학술발표대회
    • /
    • pp.391-394
    • /
    • 2006
  • 본 연구에서 영상 패턴인식 기술을 이용하여 교차로에서 발생하는 교통사고의 전과정을 동영상으로 기록하고 취득된 사고 자료를 교통관리센터에 전송하여 필요한 조치를 바로 취할 수 있도록 하는 시스템을 제시하였다. 제안된 기술에 따라 개발된 교통사고 자동기록장치가 서울시 교통사고 다발 교차로에 설치되어 운영 및 성능평가 중이다. 동 장치에서 수집된 교통사고 동영상 자료는 교통사고 조사신뢰도를 높이고 교통안전 개선에 크게 기여할 것이다.

  • PDF

Statistical notes for clinical researchers: effect size

  • Kim, Hae-Young
    • Restorative Dentistry and Endodontics
    • /
    • 제40권4호
    • /
    • pp.328-331
    • /
    • 2015
  • Though p values give information on statistical significance, they are confounded with the sample size. Effect size can make up the weak point, by providing information on the actual effect which is independent of the sample size. Therefore, reporting the effect size as well as the p value is recommended.