• IE interfaces
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• v.4 no.1
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• pp.35-46
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• 1991

The purpose of this paper is to present how to prepare pro forma manufacturing cost, and profit and loss statements using the historical data of the industry to which the project under consideration belong to. This approach is proposed because it is relatively simple compared with possible alternative methods. The approach proposed here can be used in countries other than Korean if relevant historical data is available. An example is shown.

• The Journal of the Korea Contents Association
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• v.16 no.10
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• pp.33-46
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• 2016

The present study aims to investigate how teachers evaluate the Korean textbook they use for teaching primary students with multicultural background. Faced with the rich variety of materials available, it is often a challenging task for language teachers to select the most suitable coursebook. It is required that they carry out a detailed and comprehensive analysis of coursebooks and evaluate them with a set of criteria to guide the process. 32 Korean teachers took part in the primary KSL textbook evaluation that aimed to identify improvement areas. They used a pro-forma specified with 51 criteria. The teachers' responses to the questions in the pro-forma were statistically analyzed to draw implications for material evaluation. The findings of the analysis suggest that the KSL textbook for primary multicultural students need to be improved at the internal and external levels. Implications are discussed with focus on material evaluation and development, and KSL teacher professional development by helping them gain good and useful insights into the nature of the textbook, and sensitizing them to features to look for in teaching and learning materials.

• Safety and Health at Work
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• v.7 no.3
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• pp.218-224
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• 2016

Background: Butchering is often associated with high rates of work-related musculoskeletal disorders (WRMSDs). However, published work on the prevalence of WRMSDs among butchers in Nigeria is scarce. This is important because meat processing practices differ across geographical and cultural locations. This study was therefore aimed at analyzing WRMSDs among butchers in Kano metropolis. Methods: Sociodemographic and work-settings information was obtained from 102 male cattle butchers (age, $37.49{\pm}11.68years$) through survey. Information on the prevalence and pattern of musculoskeletal disorders was obtained from the respondents using the Standardized Nordic Questionnaire. Additional information on health seeking practices was also obtained using a pro forma. Associations between the prevalence of WRMSDs and each of the sociodemographic data and work settings were explored using Chi-square analysis. The level of significance was set at p < 0.05. Results: The 12-month and point prevalence rates of WRMSDs among butchers in this study were 88.2% and 74.5%, respectively. Whereas lower back complaints (66.7%) were the overall and lower body quadrant's most commonly reported WRMSDs among the butchers surveyed, wrist/hand complaints were the leading upper quadrant's (45.1%) most commonly reported WRMSDs among the respondents. There were significant associations between age and majority of WRMSDs in the body regions. Only 23.3% of the 90 individuals who had WRMSD visited the hospital to seek redress for their WRMSD. Conclusion: The prevalence of WRMSDs is high among butchers in Kano Metropolis. Few individuals with WRMSD utilize healthcare facilities. Age is a major risk factor in this setting.

• Journal of The Korean Association For Science Education
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• v.27 no.7
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• pp.609-622
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• 2007

The Science Month Festival which is held in our schools provides students with more access to science to expand their science base. However current Science Month Festival is recognized as a pro forma event without it's educational ideal. For this reason, the Science Month Festival has been criticized. This study was aimed to reconsider Science Month Festival by straining at the voices of subjects which were connected to it directly or indirectly. The results showed that every subject didn't make public discourse which makes mutual connections dialectically. Therefore, the voices of dissatisfaction couldn't make alternative plans to solve the problems. Finally, we proposed transaction between private and public discourses in subjects for substance for the Science Month Festival.

• Management & Information Systems Review
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• v.28 no.1
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• pp.71-97
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• 2009

In this study, I compare the ability of alternative accounting method for employee stock option to reflect firm value using the Ohlson's(1995) valuation model for 200 firms. The each methods, I compare are employee stock option expense recognition based on the K-GAAP disclosures, and asset recognition at the grant date based on the SFAS No. 123 Exposure Draft: Accounting for stock-based compensation. The model include: (1) a model that uses reported earnings, equity book value, and compensation expense based on the K-GAAP disclosures; (2) a model that uses pro-forma earnings, equity book value and adds a measure of the unrecognized asset arising form granting of employee stock options. Finding form estimating equations that the K-GAAP method for calculating compensation has no explanatory power, and the SFAS No.123 Draft Exposure method for arising asset and fair value compensation better captures than market's perception of the economic impact of stock options on firm values. However, the correlation of employee stock option compensation expense is positive. These results suggest that incentive benefits derived from employee stock option plans outweigh the cost associated with plan. In addition, I couldn't find evidence that company in KOSDAQ that have high growth potential benefit more from employee stock option plan compared to lager, more mature firm in SEC.

• Asian Pacific Journal of Cancer Prevention
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• v.16 no.15
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• pp.6267-6272
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• 2015

Background: Extra nodal lymphoma (ENL) constitutes about 33 % of all non-Hodgkin's lymphoma. 18-28% develops in the head and neck region. A multimodality treatment with multi-agent chemotherapy (CT) and radiotherapy (RT) is considered optimum. Materials and Methods: We retrieved the treatment charts of patients of HNENL treated in our institute from 2001-2012. The charts were reviewed and the demographic, treatment details and outcome of HNENL patients were retrieved using predesigned pro-forma. Results: We retrieved data of 75consecutive patients HNENL. Median age was 47years (Range: 8-76 years). Of the 75 patients 51 were male and 24 were female. 55patients were evaluable. The patient and tumor characteristics are summarized in Table 1. All patients were staged comprehensively with contrast enhanced computed tomography of head, neck, thorax, abdomen, pelvis and bone marrow aspiration and biopsy 66 patients received a combination multi-agent CT with CHOP being the commonest regimen. 42 patients received 4 or lesser number of cycles of chemotherapy whereas 24received more than 4 cycles chemotherapy. Post radiotherapy, 41 out of 42 patients had a complete response at 3 months. Only 21patients had a complete response after chemotherapy. All patients received radiation (mostly involved field radiation) as a part of the treatment. The median radiation dose was 45 Gray (Range: 36 Gray-50 Gray). The radiation was planned by 2D fluoro simulation based technique in 37cases and by 3 Dimensional conformal radiation therapy (3DCRT) in 36 cases. Two patients were planned by the intensity modulated radiation therapy (IMRT) technique. IMRT was planned for one thyroid and one nasal cavity primary. 5 patients experienced relapse after a median follow up of 19 months. The median survival was not reached. The estimated two and three year survival were 92.9% (95%CI- 68.6- 95.35) and 88% (95%CI- 60.82 - 92.66) respectively. Univariate analysis revealed higher stage and poorer baseline performance status to be significantly associated with worse progression free survival. 5 patients progressed (relapse or primary disease progression) after treatment. Of the 5 patients, two patients were primary orbital NHL, two patients had NHL nasal cavity and one was NHL thyroid. Conclusions: Combined modality treatment in HNENL confers excellent disease control with acceptable side effects.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.24 no.4
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• pp.155-165
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• 2024

Software as a Service (SaaS) has become one of the fastest-growing software business models in recent years. Even during the economic downturn following the pandemic, the SaaS business has emerged as a crucial model for IT companies. The revenue structure of SaaS, which is based on the subscription economy model, ensures that users pay only for the services used. In other words, SaaS operates on a subscription-based billing model, thus providing subscribers access to software uploaded to cloud computers via the Internet. This study aimed to explore the manner by which software-solution firms have to counteract the decline in profit and loss sales caused by changing their business-model orientation from on-premise deployment software to subscription-based software. Additionally it analyzes a method for selecting a subscription-based pricing model and rapidly recovering the investment costs via quantitative business-viability assessment. By calculating subscription fees via a more quantitative business-viability evaluation instead of focusing on conventional business-planning methods that rely on qualitative methods, companies are expected to be equipped in providing services to customers at reasonable costs. This strategy will facilitate them in leading emerging growth sectors.