• 경영과정보연구
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• 제30권3호
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• pp.169-190
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• 2011

본 연구의 목적은 내부회계관리제도의 취약점이 회계이익과 과세소득의 차이(BTD)에 반영되는지를 살펴보고자 하는 것이다. 즉, 경영자가 기회주의적인 이익조정을 하더라도 취약한 내부통제는 이를 방지하거나 적발하지 못함으로서 결국 경영자는 재무보고이익을 증가시킬 뿐만아니라 효율적인 세무전략을 취함으로써 회계이익과 과세소득의 차이(BTD)에도 영향을 미치는 지를 살펴보고자 하는 것이다. 분석 결과, 내부회계관리제도의 중요한 취약점을 보고한 기업일수록 BTD가 큰 것으로 나타났다. 이것은 취약한 내부통제를 가진 기업일수록 경영자의 기회주의적인 회계선택에 대한 재량권이 커지게 되고 이것은 BTD에도 영향을 미쳐 결국 세무상의 이익에도 영향을 미칠 수 있다는 것을 의미한다. 결국, BTD도 재량적 발생액에 추가하여 경영자의 이익조정의 대용치로 이용될 수 있으며 나아가 세무당국의 입장에서도 취약한 내부통제에 대해 고려하여야 한다는 것을 의미할 수 있다. 결국 내부통제 실패는 투자자나 채권자뿐만 아니라 과세당국에도 영향을 미칠 수 있는 문제이며 기업의 더욱 효율적인 내부통제제도를 구축이 결국 건전한 지배구조와 직결되어 있음을 다시 한번 강조한다 할 수 있다.

• 간호행정학회지
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• 제4권1호
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• pp.129-150
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• 1998

The purpose of this study was to exame the effect of the planned indoctrination program on the role transition of new graduate nurses in one educational hospital located in Seoul. The planned in doctrination program was a 1-month program and consisted of 3 days induction and 22 days orientation- socialization. The simulated control group pretest-posttest research was designed for this study. One hundred and twenty subjects were selected from the new graduate nurses who were employed by the Seoul National Univerty Hospital. Sixty of them were assigned to the pretest, and the rest to the posttest. To collect the data on role transition, the researcher developed the instrument, measuring 3 differert areas : inducction, orientation, and socialization. The reliability of the instrument were induction area's Chronbach ${\alpha}$ .8291, orientation area's Chronbach ${\alpha}$ .9809, and soialization area's Chronbach ${\alpha}$ .8524. The data were collected from Aprial to October 1995 at three different times: (1) immediately before indoctrination program began, (2) immediately after the program ended, and (3) 2 months after the program ended. In addition to the self-report of the subjects, their superiors filled out the same instrument on role transition to compare the scores between the subjects and their superiors at 2 months after the program. T-test was utilized to test differences between the means of pre- and post-tests. The result of this study are as follows : 1. There was a significant difference in the mean scores between before and immediately after the indoctrination program (t=-12.65, P=.000). There were significant differences in all 3 areas of role transition. 2. There was a significant difference in the mean scores between immediately after and 2 months after the program (t=-2.91, P=.004), Among 3 areas of role transition, however, only in the orientation area was there significant difference (t=-3.26, P=.001). 3. There was no significant difference in total mean scores between subjects' self-report and their superiors' report 2 months after the program ended (t =.97, p= .335). Among 3 different areas, however, there was a significant difference in the induction area (t=2.41, P=.018). 4. There was significant difference in mean scores between the group Of 3-year diploma and 4-year bachelor's degree only at pretest (t=-2.56, P= .013), but not at two posttests (t=-1.08, P=.250: t=-.34, P=.733). In conclusion, the planned indoctrination program for new graduate nurses was proved to be effective on the role transition in the study. But the result in the study showed that the indoctrination program had not equal effect On 3 different areas of role transition. There were significant differences in the scores between after and 2 months after the program only in the orientation area. These suggest that indoctrination program should be developed more focusing on induction and socialization areas to help new graduate nurses have a high morale and enthusiasm for the organization. Also contineous program to facilitate induction and socialization might be necessary for them to have a successful role transition.

• 한국병원경영학회지
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• 제2권1호
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• pp.114-136
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• 1997

This study was carried out to find out the effect of conflict between profession groups within medical institution. For the purpose, the questionnaire-based research was done with 605 persons consisting of specialists, residents, nurses, radiologic technicians, clinicopatholigic technicians, health record administrator, administrative employees who are working in a university hospital located in Taegu City from February 15, 1997 to March 2, 1997. The results of the study were summarized as follows. The subject profession group against which each profession group feels the most conflict in interprofession mutual recognition relation was found out as follows; Specialists(34%) against colleague specialists, residents(54.0%) against nurses, nurses(54.8%) against residents, radiologic technicians(44.0%) against residents, and clinicopathologic technicians(34.5%) against nurses, while it was shown that health record administrator felt even conflict against residents, nurses and administrative employees and administrative employees(48.1) did against nurses. Most employee group answered that medical specialists have a one-sided and individual attitude toward all affairs, while both medical specialists and administrative employees of hospital answered that nurses are one-sided. It was shown among such groups that radiologic technicians' conflict results from their thinking which mutual dependence and cooperation are lowest while individual difference is highest, clinicopatholigic technicians' conflict from the problem in mutual communication, medical specialists' conflict from difference in goals greater than other group, respectively lower than other group. The rate of vertical conflict between groups was highest for the health record administrators and then for the radiological technicians, while it was lowest for the medical specialists and then for the nurses. In addition, the rate of horizontal conflict was high for both medical specialists and nurses, but it was low for the health record administrations and clinicopathological technicians. The group with the highest job satisfaction was the medical specialists and nurses, and the group with the highest involvement in organization was the medical specialists and administrative employees. Also it was shown that both medical specialists and clinicopathological technicians show a favorable attitude toward patients. Factors having an effect on the vertical conflict included difference in goals, cooperation within group and leadership. It was shown among those factors, however, that only the leadership has an effect on all the groups evenly. The horizontal conflict was influenced by such factors as educational level, mutual dependence, difference in goals, cooperation within group, and individual difference, when an important factor was the difference in goals for all the groups. Their attitude toward patients was influenced by the vertical conflict and age, but the vertical conflict was the most significant factor for the medical specialists. In conclusion, it is required to control properly the conflict between employees as well as between profession group and to execute good leadership, so as to improve patients' satisfaction which is the key goal of hospital.

• 대한물리치료과학회지
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• 제15권2호
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• pp.1-13
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• 2008

Background: This study had been carried out with 18 ischemic stroke patients as its object for about eight months from October, 2006 to May, 2007 in order to observe the recovery of motor function and the change of important blood factors according to the different quantitative exercises. Methods: Subjects were assigned randomly either experimental group (n＝19) or the control group (n＝19), when the study began the halfway on this study dropout 20 patients, and final subjects remained experimental group's 9 patients and control group's 9 patients. Both groups received thermotherapy and functional electrical stimulation (FES), also taken different quantitative exercise therapy (experimental group 180 minutes, control group 80 minutes). Subjects were assessed for upper and lower extremities motor function Fugl－Meyer Scale; FMS), blood test (white blood count; WBC, low density lipoprotein －cholesterol; LDL-C, high density lipoprotein-cholesterol; HDL-C, Troponin) during pretest, after 2 months, after 3 months. Results: The results of this study were as follows; 1. FMS has no statistically significant difference with intergroup(p>.05). But there was a statistically significant difference with each groups (p<.05). 2. WBC has no statistically significant difference with intergroup (p>.05). But there was a statistically significant difference in control group (p<.05), without experimental group (p>.05). 3. LDL-C has no statistically significant difference with intergroup (p>.05). But there was a statistically significant difference in control group (p<.05), without experimental group (p>.05). 4. HDL-C has no statistically significant difference with intergroup (p<.05). But there was a statistically significant difference with each groups (p>.05). 5. Troponin Ⅰ has no statistically significant difference with intergroup (p>.05). Also there was no statistically significant difference with each groups (p>.05). Conclusion: These findings suggest that different quantitative exercises has no effect on FMS, LDL-C, HDL-C, WBC, Troponin Ⅰ with ischemic stroke patients. But the treatment period that there's less correlation between the recovery of motor function and the different quantitative exercise, also less correlation between the change of important blood factors and the different quantitative exercises with ischemic stroke patients.

• 한국IT서비스학회지
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• 제14권1호
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• pp.129-143
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• 2015

This study has two goals. The first goal is to investigate whether worked examples are effective in the ill-defined domain with on-line learning and the second goal is to find out which components (conceptual or procedural knowledge) of worked examples are effective factor at the given learning environment. We carried out three experiments in which Korean undergraduate or graduate students were working in three or four conditions of worked examples (CWE, PWE, CPWE, or the control group). While experiment 1 conducted in on-line learning environment did not find any effect and difference among groups and also any logical reason for those results, experiment 2 conducted in completely controlled laboratory setting with less knowledgeable students showed the clear difference among groups by the order CPWE, PWE, and CWE. Experiment 3 in which highly knowledgeable and motivated students were presented the same materials in more controlled on-line learning environment indicated the difference among groups by the order CWE, CPWE, and PWE. The results were discussed within the framework of cognitive load theory.

• 한국기계가공학회지
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• 제13권5호
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• pp.35-42
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• 2014

The influence of sine wave striated surface roughness on load carrying capacity of a bearing is studied for thin film effect of slider bearing. A Reynolds equation appropriate for slider bearing is used in this paper for analysis and it is discussed using finite difference method of central difference scheme. For a slider bearing with sine wave simple roughness form, several parameters such as pressure, load capacity and shear stress of the bearing can be obtained and also this results can be stored in sequential data file for latter analysis. After all, their distribution can be displayed and analyzed easily by using the matlab GUI technique. The parameters such as amplitude, number of waviness and slope of the surface are used for discussing the load carrying capacity of the rectangular bearing. The results reported in this paper should be applied to the other slider bearing such as rectangular or round embossed surface of slider bearing.

• 한국전문물리치료학회지
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• 제21권1호
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• pp.29-36
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• 2014

The purpose of this study was to investigate the immediate effect of fabric ankle-foot orthosis on spatiotemporal gait parameters, compared to a barefoot condition in children with spastic cerebral palsy. Eleven children with spastic cerebral palsy participated in this study. Spatiotemporal gait parameters were measured with the GAITRite system. Fabric ankle-foot orthosis significantly improved Timed Up and Go test time and gait velocity. There was no significant difference in cadence. The step time significantly improved in both the more and less affected foot compared to the barefoot condition. The step length of the affected foot also significantly improved, but there was no significant difference in the step length of the less affected foot. There was significant improvement in the stride length of both the affected and less affected foot, but no significant difference in single stance or double stance. The fabric ankle-foot orthosis could improve stability, and selective control of the joint and promote better walking in children with cerebral palsy. Consequently, the fabric ankle-foot orthosis might be an alternative assistive device for neurological populations as a primary role instead of the typical ankle-foot orthosis.

• 한국치위생학회지
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• 제16권4호
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• pp.525-530
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• 2016

Objectives: The purpose of the study is to investigate remineralization effect according to application cycle of fluoride varnish in preschool children. Methods: The study subjects were fifty six children (92 teeth) having one or more early dental caries lesion. Fluoride varnish was applied to the primary area of maxillary and anterior mandibular teeth with the interval of one month, three months, and six months. Results: Dft index was 3.54 in male and 3.44 in female. The fluorescence loss(${\Delta}F$) value due to early caries lesions showed a significant difference in experiment groups I and II after the application of fluoride varnish, but there was no significant difference in experiment group III. After fluoride varnish application, there was a significant change in experimental group I and III. The maximum fluorescence loss(${\Delta}Fmax$) from early caries lesions showed a significant difference after application of the fluoride varnish in all three experiment groups of I, II, and III(p<0.001). Conclusions: Fluoride varnish should be recommended and applied to the children of high risk caries group in every three months.

• 대한가정학회지
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• 제43권4호
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• pp.161-172
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• 2005

The present study investigation the effect of a project approach program on children's cognitive styles. It examined closely the characteristics and processes of the project approach program to determine its impact on children's individual cognitive styles such as divergent thinking, field independence, and reflection. The subjects were 384-year-old children. Eighteen children were assigned to the experimental group and twenty to the control group. Pretest-treatment-posttest design was adopted for this study. Collected data were analyzed with SPSS Win 10.0 and processed statistically using average, standard deviation, and ANCOVA. For the children's divergent thinking, the children with the project approach program showed significant difference in fluency and flexibility, but no difference in originality and elaboration, compared to the children in the control group. Children with the project approach program showed more field independence than those in the control group. Children with the project approach program showed no difference in reflection. These results showed that the project approach pro!3ram partly influenced the children's cognitive styles.

• Journal of Periodontal and Implant Science
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• 제25권1호
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• pp.146-152
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• 1995

A mucogingival grafting procedure has been developed to cover denuded root surfaces. The subepithelial connective tissue graft is composed of a free connective tissue graft and an overlying pedicle graft. The source of connective tissue graft were trap door approach and thining of a full thickness palatal flap. The purpose of this study was compare a two different connective tissue obtaining method. In this study, where palatal pocket was present, pocket elimination was performed, and the tissue normally discarded after thinning of the palatal flap was used as a grafting material. The results were as follows : 1. The mean difference between trap door approach and thinning procedure for root coverage were $2.1{\pm}O.lmm$, $2.2{\pm}O.2mm$. 2. The mean difference between trap door approach and thinning procedure for pocket depth change were $O.2{\pm}O.lmm$, $O.2{\pm}O.2mm$. 3. The mean difference between trap door approach and thinning procedure for attachment gain were $2.1{\pm}O.2mm$, $2.4{\pm}O.2mm$. 4. The esthetics in recipient site, both color match and tissue contour, were acceptable to the patient in all cases. 5. Therefore, thinning procedure were similar to trap door approach in root coverage effect.