• Journal of the Korean Data Analysis Society
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• v.20 no.6
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• pp.3003-3014
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• 2018

This paper investigates whether the value relevance of unbilled revenue in the construction company is differentiated according to the degree of company's operational efficiency. Unbilled revenue is an item that appears in the assets of the statement of financial position based on the IFRS. It is an item that has a nature of accounts receivable, but it is calculated based on subjective judgment of management. In this paper, we hypothesized that the value relevance of unbilled revenue will be differentiated according to operational efficiency of the construction company. The results of hypothesis test are as follows. First, unbilled revenue has a significant relationship with firm's value, which is consistent with previous research results. Second, the value relevance of unbilled revenue is higher in companies with high operational efficiency. In conclusion, this paper is different from previous researches in that this paper presents not only that unbilled revenue has a value relevance but also provides evidence that it can be differentiated according to the degree of operational efficiency.

• Journal of Science Education
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• v.37 no.2
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• pp.278-293
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• 2013

The purpose of this study was to analyze the characteristics of multiple-choice test items used in assessment of high school integrated science according to 2009 revised curriculum. For the analysis of the tendency of item setting, we devised an analytic framework specific to integrated science, and analyzed the characteristics of items by applying the devised framework and item response theory. The results of the tendency of item setting revealed that most of items run counter to the intent of integrated science in terms of item resource, integration extent, and cognitive level, which means teachers are stick to separative method in teaching-learning and assessment of integrated science. The results of the analysis applying item response theory showed that item difficulty was appropriate and item discrimination was considerably high. However, there was no relevance between the tendency of item setting and qualitative characteristics of the items. We also discussed some agendas to improve the teaching-learning and assessment of integrated science based on the results of this study.

• Journal of The Korean Association For Science Education
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• v.27 no.6
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• pp.497-509
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• 2007

Among many remedial approaches against the increasing unfavorableness toward school science, one of the prevalent findings studied by affective experts is that students' achievement in science and their attitude toward it has a relatively weak relationship. In contrast, cognitive experts assert that the conceptual change involves more than cognitive aspects, and may be influenced by affective factors such as beliefs, motivation, learning attitudes, and sociocultural contexts. The latter regards continuous conceptual change as leading to better student understanding of science with variables of students' attitude toward science. As an initial step toward illuminating the affective-cognitive learning aspects of science, the purpose of this study is to develop an instrument for analyzing the relationship between students' conceptual understanding and affective factors. Cognitive questionnaires from the database of distribution in students' misconceptions of physics (DMP project), and affective questionnaires from the Relevance of Science Education (ROSE project) are integrated into our instrument. The respondents are high school students in Okayama prefecture, Japan. Through the pilot test, the authors integrated attitude toward science (AS) and interest inventory (II) from ROSE into cognitive understanding (CD) from DMP. Statistical methodologies such as factor analysis and item total correlation theoretically discerned the effective sixty-three items from the two original item pools. Having discussed two validity issues, the authors suggest ongoing research associated with our affective-cognitive research perspective.

• Journal of Korean Academy of Nursing
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• v.35 no.6
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• pp.1091-1100
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• 2005

Purpose: The purpose of this study was to develop an instrument to measure nursing professional values. Method: Forty preliminary items were selected by classifying 223 basic items extracted via a literature study and in-depth interviews of subjects and testing the relevance of their contents. In order to verify the reliability and relevance of the preliminary instrument, data was collected from 504 nurses in 3 general hospitals. Result: As a result of the item analysis, 29 items were selected from a total of 40 items. Five factors were extracted by factor analysis, and the total variance was $51.5\%$. For the explanation of variances by factors, the 1 st factor, 'self-concept of the profession' accounted for $14.8\%$, the 2nd factor, 'social awareness' $12.1\%$, the 3rd factor, 'professionalism of nursing' $9.8\%$, the 4th factor, 'the roles of nursing service' $9.1\%$, and the 5th factor, 'originality of nursing', $5.6\%$. Cronbach's Alpha of those 29 items was .9168, which was high. Conclusion: This paper is meaningful in a way that it developed a tool capable of measuring nursing professional values, which reflects the characteristics of our country. In order to re-verify the relevance and stability of this tool, it is necessary that comparative studies should be conducted.

• Korean Management Science Review
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• v.34 no.1
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• pp.71-84
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• 2017

The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.

• Journal of Gastric Cancer
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• v.17 no.4
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• pp.342-353
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• 2017

Purpose: This study evaluated the changes in nutritional status based on quality of life (QoL) item-level analysis to determine whether individual QoL responses might facilitate personal clinical impact. Materials and Methods: This study retrospectively evaluated QoL data obtained by the European Organisation for Research and Treatment of Cancer (EORTC) Quality of Life Questionnaire-Core 30 (QLQ-C30) and Quality of Life Questionnaire-Stomach (QLQ-STO22) as well as metabolic-nutritional data obtained by bioelectrical impedance analysis and blood tests. Patients were assessed preoperatively and at the 5-year follow-up. QoL was analyzed at the level of the constituent items. The patients were categorized into vulnerable and non-vulnerable QoL groups for each scale based on their responses to the QoL items and changes in the metabolic-nutritional indices were compared. Results: Multiple shortcomings in the metabolic-nutritional indices were observed in the vulnerable groups for nausea/vomiting (waist-hip ratio, degree of obesity), dyspnea (hemoglobin, iron), constipation (body fat mass, percent body fat), dysphagia (body fat mass, percent body fat), reflux (body weight, hemoglobin), dry mouth (percent body fat, waist-hip ratio), and taste (body weight, total body water, soft lean mass, body fat mass). The shortcomings in a single index were observed in the vulnerable groups for emotional functioning and pain (EORTC QLQ-C30) and for eating restrictions (EORTC QLQ-STO22). Conclusions: Long-term postoperative QoL deterioration in emotional functioning, nausea/vomiting, pain, dyspnea, constipation, dysphagia, reflux, eating restrictions, dry mouth, and taste were associated with nutritional shortcomings. QoL item-level analysis, instead of scale-level analysis, may help to facilitate personalized treatment for individual QoL respondents.

• International Journal of Costume and Fashion
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• v.14 no.2
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• pp.33-50
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• 2014

Investigations on the symbolic role, spiritual health benefits and efficacy of the clothing items of the Ga wolomo (chief priest) have received little attention. Highlighting the relevance of these clothes, this paper focuses on the chief priest's dress code for his appointment, confinement, ordination, ceremonial and daily life activities. Data were collected through content analysis, participant observation and interviews with people from selected Ga communities, such as La, Teshie and Ga Mashie. The findings revealed that the selection of the chief priest is confirmed with a special clothing item. His traditional clothes and adornment also have meanings, importance and symbolic interpretations; explained in their uses, colour and style. As the spiritual head, the role of the chief priest's costume is very distinguished and symbolic in executing his duties; protecting, strengthening faith, confidence and assurance during spiritual healing, and when solving pertinent problems in the community. The paper concludes by recommending further research and documentation on other aspects of the Ga clothing culture, such as hand items and hair styles from the pre-colonial period to the present.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.26 no.4
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• pp.582-590
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• 2022

As security threats caused by cyber attacks continue, security control is mainly operated in the form of a service business with expertise for rapid detection and response. Accordingly, a number of studies have been conducted on the operation of security control services. However, due to the research on the resulting management, indicators, and measurements, the work process has not been studied in detail, causing confusion in the field, making it difficult to respond to security accidents. This paper presents ISMS-P-based service management methods and proposes an easy outsourcing service management method for client by checklisting each item derived from the mapping of 64 items of ISMS-P protection requirements through business relevance analysis. In addition, it is expected to help implement periodic security compliance and acquire and renew ISMS-P in the mid- to long-term, and to contribute to enhancing security awareness of related personnel.

• Journal of The Korean Association For Science Education
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• v.34 no.2
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• pp.123-134
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• 2014

This study aims to develop and validate an instrument to measure students' attitude toward convergence. To do so, we have defined five constructs (i.e. knowledge about convergence, personal relevance, social relevance, interest and self-efficacy) of 'attitude toward convergence' based on literature review, developed items, and collected data from 233 11th grade science track students. The validity of these items have been evaluated by Messick's framework (1995) (i.e. content, substantive, structural aspects of validity), experts' review, Rasch analysis, and confirmatory factor analysis using structural equation modeling. Our results have confirmed the five constructs and 23 selected items have met the benchmark of item validity. Moreover, the theoretical model illustrating that the high level of attitude toward convergence increases the level of science motivation has also been supported by the data. The items developed in this study will be used to measure students' attitude toward convergence and to estimate the effect of learning program for convergence science.

• Journal of Korean Academy of Nursing
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• v.38 no.3
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• pp.410-419
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• 2008

Purpose: The purpose of this study was to develop a stress measurement scale for Korean nursing students. Methods: Sixty preliminary items were selected by classifying 229 basic items extracted via literature review and Q-sorting method. In order to verify the reliability and validity of the preliminary instrument, data were collected from 617 nursing students in 2 colleges of nursing in Korea. Results: As a result of the item analysis, 58 items were selected. They consisted of 2 types of stress which were college-based stress (38 items) and clinical-based stress (20 items). Ten factors in college-based stress and four factors in clinical-based stress were extracted by factor analysis, and each had a total variance of 63.01%, and 64.93%. Cronbach's Alpha of those 58 items were .937 in college-based stress and .922 in clinical-based stress, which was high. Conclusion: This paper is meaningful in a way that it has developed a tool capable of measuring stress for nursing students, which reflects the characteristics of our country. It is recommended for further study to re-verify the relevance and stability of this measurement.