• Journal of Korean Academy of Nursing
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• v.43 no.2
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• pp.154-164
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• 2013

Purpose: The purpose of this article is twofold: 1) introducing logistic regression (LR), a multivariable method for modeling the relationship between multiple independent variables and a categorical dependent variable, and 2) examining use and reporting of LR in the nursing literature. Methods: Text books on LR and research articles employing LR as main statistical analysis were reviewed. Twenty-three articles published between 2010 and 2011 in the Journal of Korean Academy of Nursing were analyzed for proper use and reporting of LR models. Results: Logistic regression from basic concepts such as odds, odds ratio, logit transformation and logistic curve, assumption, fitting, reporting and interpreting to cautions were presented. Substantial shortcomings were found in both use of LR and reporting of results. For many studies, sample size was not sufficiently large to call into question the accuracy of the regression model. Additionally, only one study reported validation analysis. Conclusion: Nursing researchers need to pay greater attention to guidelines concerning the use and reporting of LR models.

• Journal of Distribution Science
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• v.16 no.10
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• pp.77-82
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• 2018

Purpose - This paper examines the relationship between corporate social responsibility and financial reporting quality. Corporate social responsibility is a way for firms to take responsibility for the social and environmental impacts of their business operations. Corporate social responsibility is a broad concept that can take various forms depending on the firm and industry. Through corporate social responsibility programs, firms can benefit society. At the same time, firms improve their reputations by increasing engagement in corporate social responsibility activities. However, corporate social responsibility activities are not directly related to profitability, especially for distribution firms. Research design, data, and methodology - 229 distribution & service firm-years between 2011 and 2016 are used for the main analysis. In Korea, Korean Economic Justice Institute evaluates the ethical performance of Korean firms, and the institute annually discloses the scores of top firms. This study uses the KEJI Index scores to measure firm-level corporate social responsibility activities. Discretionary accruals are used as a proxy for financial reporting quality. Discretionary accruals can be used opportunistically, and thus distort the information in earnings. We extract financial data from the KIS Value database. Results - We find that distribution & service firms' engagement in corporate social responsibilities is positively related to their financial reporting quality. First, there is a negative correlation between implementation of corporate social responsibility activities and discretionary accruals. In addition, we find that the coefficient of CSR is significantly negative, supporting our prediction. The result is significant at the 1% level. Conclusions - We examine the relationship between corporate social responsibility activities of distribution firms and their financial reporting quality while most prior studies examine the engagement in corporate social responsibility activities of manufacturing firms. The results of this study show that distribution & service firms engaging in corporate social responsibility activities are likely to maintain high-quality financial reporting.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.8 no.1
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• pp.58-73
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• 2014

As is well known, cooperative sensing can significantly improve the sensing accuracy as compared to local sensing in cognitive radio networks (CRNs). However, a large number of cooperative secondary users (SUs) reporting their local detection results to the fusion center (FC) would cause much overhead, such as sensing delay and energy consumption. In this paper, we propose a fast cooperative sensing scheme, called double threshold fusion (DTF), to reduce the sensing overhead while satisfying a given sensing accuracy requirement. In DTF, FC respectively compares the number of successfully received local decisions and that of failed receptions with two different thresholds to make a final decision in each reporting sub-slot during a sensing process, where cooperative SUs sequentially report their local decisions in a selective fashion to reduce the reporting overhead. By jointly considering sequential detection and selective reporting techniques in DTF, the overhead of cooperative sensing can be significantly reduced. Besides, we study the performance optimization problems with different objectives for DTF and develop three optimum fusion rules accordingly. Simulation results reveal that DTF shows evident performance gains over an existing scheme.

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

• Journal of the Korean Applied Science and Technology
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• v.38 no.4
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• pp.1129-1142
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• 2021

This study was conducted to identify the impact factors of SBAR reporting education applied during clinical practice of nursing students on communication clarity, communication satisfaction, reporting confidence, and communication competency. Data collection period was from December 1st, 2019 to December 20th, 2019 and two nursing universities extracted conveniently for third graders who completed clinical practice for more than six weeks. The number of eligible applicants is 103 who received SBAR reporting and training and 113 who did not receive training. Data were analyzed by t-tests, one-way ANOVA, Pearson's correlation coefficient analysis using the SPSS 21.0 program. Positive correlation were between communication clarity and communication competency(r=.52, p<.001), and between reporting confidence and communication satisfaction(r=.53, p<.001), communication competency and reporting confidence(r=.46, p<.001). communication competency was a significant influence factor with communication clarity(𝛽=.28, p<.001), communication satisfaction(𝛽=.43, p<.001), and reporting confidence(𝛽=.15, p=.009) 49.0% explanatory power. In conclusion, it is necessary for nursing students to develop educational systems and teaching methods to strengthen the reporting system by identifying practical skills during clinical practice.

• The Journal of Asian Finance, Economics and Business
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• v.5 no.1
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• pp.29-41
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• 2018

These days, corporate risk management has become a major concern in the corporate world. Companies in the global environment are exposed to diverse kinds of risks that are affecting the decisions of investors and other stakeholders. Therefore, companies are expected to not only identify and manage risks but also voluntarily report the same to the stakeholders. Increasingly, standard setters and regulators are requiring firms to disclose such information. On the contrary, there also exists a perception that risk reporting can create a negative impression among the stakeholders about the future of the company. In line with such growing dilemma for risk disclosures, the issue of corporate risk reporting (CRR) has been receiving immense emphasis from the accounting academicians. The main objective of this article is to conduct a comprehensive literature review on corporate risk disclosures. In order to fulfill this objective, at first, a summary of the relevant available literature is presented to identify the current regulations on risk reporting, existing trends of CRR research and theories applied in research. Then, through analysis, several research avenues are identified. It is expected that if these dimensions are explored by the future researchers, a better and broader understanding of the risk reporting practices can be achieved.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.679-687
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• 2020

The aim of this paper is to review studies of women chief executive officers (CEOs) and chief financial officers (CFOs) in the context of financial reporting quality. By using electronic searches and keywords to identify relevant studies, a total of 22 published studies are identified over the period 2010-2020. Based on the review, two underpinning theories have been widely used in examining the effect of women CEOs/CFOs on the quality of financial reporting, namely, risk aversion theory and gender-ethics theory. In addition, a majority of the studies documented that women CEOs/CFOs lead to more conservative reporting and higher earnings quality. The findings underscore the importance to examine the gender issue in accounting literature and established a business and management case for women to attain the top position whether as a CEO or CFO. This paper also recommends to practitioners and regulators about the effect of having women as CEOs or CFOs on financial reporting quality as women are a pool of talent that is underutilized. In addition, this paper goes beyond a classic narrative review by suggesting future research avenues to examine further such issues in order to broaden the understanding of the role of women in accounting.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.675-685
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• 2021

The purpose of this study is to examine the reaction of stock prices on the implementation of Extensible Business Reporting Language (XBRL) in companies listed on the Indonesia Stock Exchange (IDX). Using the event study method and calculating abnormal returns of the 2015 financial statements of 462 companies listed on the IDX, findings showed that 49 companies have not applied the XBRL format in their financial statements. Based on the results of the Average Abnormal Return (AAR) and Cumulative Average Abnormal Return (CAAR) values, using the one-sample test, investors react to shares in companies that have not implemented XBRL and who have implemented XBRL; however, based on the independent t-test based on average values there are differences between companies that have not applied XBRL and those who have implemented XBRL. This research only looks at the one-year implementation of XBRL in financial reporting (2015), then the research does not separate which companies are on time in the delivery of financial statements to the public through the IDX website. Our research contributes to the understanding of the use of XBRL in corporate financial reporting because before the XBRL financial reporting format was published, the company had published a financial statement format based on the legal provisions of financial statements in Indonesia.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.883-892
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• 2021

The issue of environmental crisis encourages companies to develop strategies and programs which incorporate social and environmental considerations into their processes. The objectives of this study are to identify the strategies used in implementing corporate social and environmental reporting (CSER) and to investigate the impact of these strategies on organization performance. This study uses as its sample companies listed on the Indonesia Stock Exchange (IDX) and engaged in environmentally sensitive business activities and applies content analysis to their annual reports. The data used in the study is secondary data in the form of annual and sustainability reports of companies, and primary data in the form of interviews. The results show that companies use both reactive and proactive strategies in reporting their social and environmental activities. The study also identifies the impacts of such reporting on both the financial and non-financial performances of the investigated companies. The study contributes to the social and environmental accounting literature by exploring the motivations and strategies of companies in their CSER. The empirical results will provide important insights into the influence of the strategies employed by companies in their corporate social and environmental reporting and the impacts of such strategies on organizational performance.

• Journal of Digital Convergence
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• v.14 no.12
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• pp.267-281
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• 2016

This study analyzed the contents of articles on GMO in Chosun Ilbo and Hankyoreh from 1994 through 2015 to check the trend of reporting on GMO as a science and technology risk issue. As a result, 'risk' and 'anxiety/concern' were continuously treated as important subjects, and there was a lack of depth and journalist's professionalism in all three periods: 'Introduction of GMO technology (1994-2000)', 'Development of GMO technology (2001-2010)' and 'Social acceptance of GMO (2011-2015).' In a comparison between the media with different ideological goals, the Chosun Ilbo had a stronger new-technological inclination to GMO than the Hankyoreh in reporting topics and tones of arguments. As a result of checking the relation of the tones in reporting with the 'risk-benefit' of GMO, reports in negative tones underlined 'risk' while those in positive tones, 'benefit.' This study could suggest improvements of subject bias and unprofessionalism in the domestic science journalism, the barometer of public awareness of disputes over science and technology risk.