• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.135-142
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• 2021

This study aims to examine the impact of audit committee characteristics on income management of companies listed on the Stock Exchange of Vietnam. Research data was collected from all 745 listed companies on Vietnam's stock market over four years, from 2015 to 2018. After excluding companies that did not qualify, there were 216 companies with 864 observations. With the help of dedicated software Stata 15, the impact of audit committee characteristics (through independent variables and control variables such as Audit Committee Independence, Auditing Committee size, Auditing Committee Expertise, Auditing Committee Meeting Frequency, Company Size, Financial Leverage, and Operating Cash Flow) to earning management through a multivariate regression model was determined. Research results from Vietnamese listed companies during this period show that the size and expertise of the audit committee are inversely related to the discretionary accruals representing earning management. At the same time, the research results also identify a positive relationship between firm size and earning management, and the inverse relationship between financial leverage, net cash flow from operating operations and earning management. However, the multivariate regression results do not find clear evidence of a relationship between audit committee independence and the audit committee meeting frequency to earning management.

• 영어영문학
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• 제55권3호
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• pp.497-515
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• 2009

Culture as a source of identity, as Edward Said says, can be a battleground on which various political and ideological causes engage one another. It is not mere individual cultivation or private possession, but a program for social cohesion. Sensitively aware that a national culture should be independent from Europe, Walt Whitman enacts a new form of literature by placing different cultural values against Old World tradition. His interest in autochthonous culture originates from his deep concern about national consciousness. He believes that literary taste directed toward highly-ornamented elite culture is an obstacle to cultural unification of a nation. In order to represent American culture of the common people, Whitman incorporates a lot of cultural material into his poetry. Since he believes that America has many respectable writers at home, he urges people to adjust to their own taste instead of running after foreign authors. Whitman differentiated his poetry from previous literary models by disrupting the established literary norms and reconfiguring cultural values on the basis of American ways of life. In his comment on other poets, he concentrates on the originality and nativity of poetry. By claiming that words have characteristics of nativity, independence, and individuality, he envisions American literature to be distinguished from British literature in literary materials as well as in language. Whitman s language is composed of a vast number of words that can fully portray the nation. He works over language materials in two ways: reterritorialization and deterritorialization. Not only does his literary language become subversive of the established literary language, but also makes it possible to express strength and intensity in feeling.

• 농촌지도와개발
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• 제21권2호
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• pp.185-209
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• 2014

본 연구는 충청지역의 광역시와 군소도시에 거주하는 중학교 학생들을 대상으로 진로태도성숙의 하위요인(결정성, 목적성, 확신성, 준비성, 독립성)들이 관계적 요인(부모, 교사, 친구)과 학교적응 요인(학교생활, 수업, 환경)에 의해 어떻게 영향을 받는지 분석하고자 하였다. 이에 550명의 중학생을 대상으로 520부의 자료를 수집하였고 이 중 467부를 SPSS 12.0 통계 프로그램을 활용하여 이들의 진로태도성숙과 관계적 학교적응 요인들 간의 상관관계와 단순회귀분석 및 다중회귀분석을 실시하였다. 본 연구를 통해 밝혀진 주요 결과들은 다음과 같다. 첫째, 진로태도성숙과 관계적 및 학교적응 간의 상관관계 분석결과, 친구관계가 진로준비성과 독립성에 그리고 학교생활과 수업이 진로준비성에 높은 상관관계를 보였다. 둘째, 관계적 요인이 진로태도성숙에 영향을 미치는 정도를 살펴본 결과, 친구관계가 진로준비성과 독립성에서는 매우 유의미한 영향을 주는 것이 밝혀졌고 부모와 교사관계는 진로결정성에 영향을 주는 것으로 나타났다. 이는 중학생들에게 친구요인이 중요함을 다시 한 번 확인한 결과이다. 셋째, 학교적응 요인이 진로태도성숙에 미치는 영향을 살펴본 결과, 학교생활이 중학생의 진로결정성과 준비성 그리고 독립성에 매우 유의미한 영향을 미치는 것이 밝혀졌다. 결론적으로 중학생의 진로태도성숙에 영향을 미치는 주요 주변인은 친구이며 학교생활이 이들의 진로준비성과 독립성 성숙에 중요하다는 것을 다시 한 번 확인하였다. 이 결과들을 토대로 학교 내 진로교육 강화, 동아리 활동, 그리고 진로교육연수를 통한 교사의 적극적인 지도의 필요성을 강조하였다.

• Asian Pacific Journal of Cancer Prevention
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• 제13권11호
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• pp.5791-5797
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• 2012

Introduction: Return-to-work (RTW) can be a problematic occupational issue with detrimental impact on the quality of life of previously-employed breast cancer survivors. This study explored barriers and facilitators encountered during the RTW process in the area of cancer survivorship. Materials and Methods: Six focus groups were conducted using a semi-structured interview guide on 40 informants (employed multiethnic survivors). Survivors were stratified into three groups for successfully RTW, and another three groups of survivors who were unable to return to work. Each of the three groups was ethnically homogeneous. Thematic analysis using a constant comparative approach was aided by in vivo software. Results: Participants shared numerous barriers and facilitators which directly or interactively affect RTW. Key barriers were physical-psychological after-effects of treatment, fear of potential environment hazards, high physical job demand, intrusive negative thoughts and overprotective family. Key facilitators were social support, employer support, and regard for financial independence. Across ethnic groups, the main facilitators were financial-independence (for Chinese), and socialisation opportunity (for Malay). A key barrier was after-effects of treatment, expressed across all ethnic groups. Conclusions: Numerous barriers were identified in the non-RTW survivors. Health professionals and especially occupational therapists should be consulted to assist the increasing survivors by providing occupational rehabilitation to enhance RTW amongst employed survivors. Future research to identify prognostic factors can guide clinical efforts to restore cancer survivors to their desired level/type of occupational functioning for productivity and wellbeing.

• 복식
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• 제52권6호
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• pp.25-39
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• 2002

The purpose of this study is to look into dressing practices at the Woinarodo region in terms of ordinary and ritual clothes. Men wore Bqji(trousers) and Jeokori(jackets) as their plain clothes and sometimes Jangsam mid Durumaki(topcoat). During the period of Japanese colony, men wore Western-style clothes. For women it was basic to wear Chima(skirts) and Jeokori. And they preferred Momppe rather when in Japanese rule. In arrangements for their head, men put on gut, and had their hair cut during Japanese nile. Women laid a bundle of their braided hairs on the head or braided their hair, while married women did their hair up in a chignon during the ruling period People of the region put on straw and leather shoes, and then rubber ones since the late 1930s. Hand weaving was a major means of living for women at the region. Ramie, hemp and cotton were mainly weaved by hand. Starching was applied mainly to ramie and cotton. Glues for starching were made of raw rices, cooked rices, wheat flour or gloiopeltis tenax. For ritual clothes, especially in wedding, bridegrooms arranged themselves with Samokwandae and then Put on Baji, Jeokori, Durumaki and Danryung. But they Put on Western-style dresses as the liners of Danryung, and wear Nambawi Rather than the Samo after korean independence from Japanese rule. Bridges wore Chima, Jeokori and Wonsam and Chokdoori and covered their face with Hansam Wonsam did not be worn any longer after Korean independence from the rule. Shrouds for funeral ceremony were manufactured with silks, cotton and hemp, when the chief mourner wore hempen hoods and funeral robes, while women, Chima, made of hemp. and any type of Jeokori.

• 한국콘텐츠학회논문지
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• 제17권11호
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• pp.533-540
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• 2017

본 연구는 클라이언트 중심 상상훈련이 뇌졸중 환자들의 일상생활활동 및 삶의 질에 미치는 효과를 알아보고자 실시되었다. 경상북도 K병원에 내원한 뇌졸중 16명을 대상으로 하였으며, 클라이언트 중심 상상훈련은 전 후 평가를 제외한 총 4주 동안 주 5회 30분씩 실시하였다. 평가도구는 기능적 독립척도(Functional Independence Measure:FIM)와 뇌졸중 특이 삶의 질 척도(Stroke Specific Quality of Life: SS-QOL)이 사용되었다. 연구 결과 클라이언트 중심 상상훈련 실시 전에 비하여 실시 후 만성기 뇌졸중 환자들의 FIM 점수에서 유의미한 변화가 나타났고, SS-QOL값에서도 긍정적인 변화가 있었다. 본 연구의 결과로 볼 때 클라이언트 중심 상상훈련이 뇌졸중 환자들의 일상생활활동 및 삶의 질 향상에 긍정적인 효과의 가능성을 확인할 수 있었다.

• 건축역사연구
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• 제11권2호
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• pp.23-35
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• 2002

Even though there have been greate changes in the types and contents of the housing plan in Korea since the Modem age, it seems that the identity of traditional dwelling culture is still remains within it. The purpose of this study is to examine the characteristics and features in the development of the 'Public Standard' Housing Unit Plan by comparing the differences and similarities in unit plans in housings built on Japanese occupation period and those built after the period. From the study, we can conclude as follows: 1. The public standard housing unit plans on both periods have shown the common features in the composition of their physical forms in the way that the front-row area still remains the traditional housing culture and the rear-row area reflects the desires of the modem lives. The structure of the dual-row unit plan appeared in the public standard housing plan was caused by the cultural acculturation in Japanese occupation period. 2. The public standard housing unit plans, however, show the differences in the contents and meaning in units plans with the them of the Japanese housing because of the cultural differences. These differences took placed autonomously through the change of housing plans in the modern time, and have the common features such that 1) the changes in the Maru-centered plan type differ in composition from the inner-corridor plan type used Japanese housing, and 2) the composition of the open-inner spaces in the double-row housing plan reflects the single-row outer open space In the traditional housing. All of these cultural progresses in the public standard housing unit plans was took place as the result of the inner-oriented and notional circulations derived from the modernity. However, the transformed unit plans still contains the identity derived from the variation of the traditional Korean building elements such as Maru and Ondol. In other words, those are the Maru-centered and composed housing plans with juxtaposition of the inner block and the outer block. As the conclusion, though the public standard dwelling unit plan has the similarity in the physical form, it is different in the cultural Identity and meaning from the public standard plans before the independence from the Japan occupation.

• 기술혁신학회지
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• 제21권4호
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• pp.1237-1267
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• 2018

한국은 1945년 광복 후 개발도상국의 단계를 거쳐 선진국의 대열에 이르기 까지 지속적인 경제성장을 가져왔지만, 한국보다 15년 뒤인 1960년에 독립한 나이지리아는 매우 풍부한 자연자원을 가지고 있음에도 불구하고 여전히 빈곤을 극복하지 못한 개발도상국의 위치에서 머물고 있다. 본 연구에서는 한국에서의 국가혁신체제와 경제개발계획이 경제발전에 끼친 영향을 고찰하여 개발도상국에 대한 시사점을 제공하고자 하였다. 검토 결과, 경제개발계획의 핵심적 성공요인은 구성요소간 유기적 커뮤니케이션, 지식 교환 및 국가혁신체제의 지속적 개선이었다. 특히 경제발전 관점에서 단계별 국가혁신체제는 매우 중요한 위치를 차지하고 있었다. 본 연구에서는 한국의 혁신체제관점에서의 발전경로를 기반으로 "multiple skipping"을 제안하고, 현재 나이지리아의 상황과 국가 수준의 지향점을 고려할 때 이를 통한 국가 발전을 계획하는 것이 보다 유용한 방법이 될 수 있을 것이라는 결론을 제시하였다.

• Journal of Korean Academy of Oral Health
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• 제42권4호
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• pp.145-151
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• 2018

Objectives: The purpose of this study was to interpret regional disparities in the number of teeth sealed with pit and fissure sealants, identify the factors that affect these disparities and find solutions for the same. Methods: Data were collected from the National Health Insurance Service and Korean statistical information service using metropolis-city-rural area dental health infrastructure variables, regional health behavior variables, and local finance-related variables. Results: In 2015, the number of teeth sealed with pit and fissure sealants per 100 people was higher in the metropolis or city than in the rural area. There was a positive correlation between the number of teeth sealed with pit and fissure sealants and the number of dentists, dental hygienists, dental institutions, standardization rate of subjective awareness of well-being, standardization rate of brushing after lunch, and the proportion of welfare budget in the general budget. There was a negative correlation with the annual standardization rate of health institution use, the standardization rate of unused medical services, and the local government's financial independence. According to the final model of the multiple regression analysis, while the impact of infrastructure on dentistry was not statistically significant, the statistical significance of standardization rate of brushing after lunch, the local government's financial independence, and the proportion of welfare budget in the general budget were maintained. Conclusions: To reduce regional disparities in the volume of use of pit and fissure sealants, it was concluded that it may be effective to select regions with a consideration of the level of regional economic power, implement separate and appropriate policies and projects, and improve the awareness in residents.

• 대한한방내과학회지
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• 제40권4호
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• pp.675-696
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• 2019

Objective: This study was aimed at evaluating the effect and clarifying the treatment period of Korean medicine treatment for cerebral infarction. Method: This study was carried out on patients with hemiplegia who were hospitalized in the Department of Korean Internal Medicine of Jecheon Korean Medicine Hospital of Semyung University from June 2014 to May 2019. A retrospective study was performed on 253 patients who were diagnosed with cerebral infarction by brain CT or nuclear magnetic resonance imaging. Results and Conclusion: 1. Korean medicine treatment has a significant effect on improving the movement disorder and daily life independence of cerebral infarction. 2. In the group that started Korean medical treatment within one month after the onset of cerebral infarction, with the exception of MMSE-K, the indicators related to the movement disorder and daily life independence showed significant effect. 3. MMSE-K showed no statistically significant change in any of the patient groups. 4. Within three months after the onset date, the longer the period of treatment with Korean medicine, the better the symptom improvement of upper extremity movement disorder. 5. The longer the hospital stays, the better the symptom improvement of the lower extremity movement disorder. 6. The combination of Korean and Western medicine did not affect liver or kidney function.