• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.85-93
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• 2020

The paper investigates the impact of the statement of cash flows of listed companies on lending decisions of commercial banks in the context of Vietnam. Survey data for the research were collected from 160 credit officers of Vietnamese commercial banks for short-term and long-term lending decisions, whether the cash flow statement includes complete information or has a lack of information. The cash flow statement, in which the information on the cash flow is completely contrary to the profit information on the income statement is examined. This paper employed T-tests to address the research issues in a market considered to be ineffective, like Vietnam. The research results show: (1) the information on the cash flow statement affects both the short-term and long-term lending decisions of credit officers, and (2) the lack of information on the cash flow statement in both cases of positive and negative profits affects the comfort and confidence of credit officers in making decisions. The research findings also indicate that cash flow statements are important for lending decisions of credit institutions in Vietnam. Therefore, this paper provides a new insight to managers on how to improve the quality of cash flow statement to meet the needs of lenders.

• Journal of Korean Library and Information Science Society
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• v.22
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• pp.327-349
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• 1995

In comparing with the role, scope, and description method of edition statement between monograph and old traditional books, There are some problems solving as follows : 1) Kind of issue offering information on variant imprint must be distinguished from edition merely identifying the newest thing among same materials in the edition area of old traditional books. 2) because of a rule that edition statement follow title statement according to ISBD, could not make a most of the characteristics of old traditional books. As a result of a n.0, pplication MARC format for solving above the problems, the followings have been identified. 1) Subfield in the 245tag can be made a distinction between kind of issue and edition with when describing edition statement of old traditional books. 2) As defining newly the Fixed-Length Data Elements of Marc format, not only basic index terms, such as author, title, etc., but also edition statement on variant kind of issue will be able to provide with restrict index terms.

• Journal of the Korean Society of Costume
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• v.67 no.4
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• pp.1-20
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• 2017

Centered on Kathleen Kye, a designer who conveyed messages on social issues through her dresses, and established her own identity, this study aimed to examine what theme, method of expression and inner meaning her 'statement' had, as a way of expressing a critical awareness. After reviewing discussions by Duggan G. G. as well as dictionary definitions, statement fashion design can be defined as a work or fashion shows containing a message of a designer who is free from a particular trend or consumerism in various social issues. Statement fashion designers give opposing messages on social issues through their fashion collections. As a result, research shows that contemporary statement fashion designers are expressing themes of a fashion systems, fetishism, body image, collision, environment, as well as the socially disadvantaged by appropriation, reuse, slogan, metaphorical pattern and performance. Satire, awakening, challenge and support can be derived from the inner meaning of contemporary statement fashion design. In terms of the theme, method of expression and inner meaning, this study showed that KYE collection of the designer Kathleen Kye expresses critical awareness on the modern society. Research findings reveal that KYE collection include the following themes: long-term youth unemployment, conflict collision in war or on the Internet, fetishism by youth in a get-rich-quick fever, environmental issue causing destruction of an ecosystem by decrease in bee population, school violence and the socially disadvantaged related to alienated immigrants. Also, as a method of expression themes, such as metaphorical patterns, were used. The patterns used images including a skeleton, gun, heart, rope, plaster, homeless box, bee, honeycomb, chain and a slot machine. On the other hand, the inner meaning of statement in KYE collection showed satire on social issues, awakening on social issues unrecognized by the masses, and support for the socially disadvantaged.

• Sijohaknonchong
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• v.30
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• pp.147-164
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• 2009

The conclusion of this paper is as follows. First, the authentic syllable count of sijo can be summed up as following: Second, the structure of the statement can be summed up as following: 1) Each statement extremely excludes the use of modifiers to clarify the development of the logic. 2) The meaning of each of the three statement, chojang (the 1st statement), jungjang (the middle statement) and jongjang (the last statement), is connected to the previous one closely, so the text as a whole is perfect. 3) The last statement identifies itself as the conversion or conclusion of the whole text. Therefore, the last statement should begin with a connective adverb like 'Therefore' or 'Then'. But in ancient sijo works, this sort of connected adverb is normally omitted. 4) Each statement of sijo is composed of one of the 4 structures suggested below: a) subjective phrase + predicative phrase b) the formal clause + the latter clause c) location-indicating phrase + sentence d) objective phrase + predicative phrase Since the text of a sijo work is formed like this, sijo is said to be composed of three jang (statement) & six gu (phrase), which is the very feature that proves that sijo is a fixed form of verse.

• Journal of the Korean Society for Library and Information Science
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• v.38 no.4
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• pp.149-166
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• 2004

This study make comparative analysis of the cataloging rules on the edition area included in the KCR4, NCR(2001), AACR2R, ISBD(M), and ISBD(ER). There is a delicate difference between the cataloging rules. The main features on the edition are as the follows. (1) In the bibliography description the concept of the edition is a general application. That is to say, the edition construct the new edition and the impression. The former comes the purview of a change content, the size, and a printing type. The latter publish newly- (2) The requisite for description of the edition area consists of a edition statement, statements of responsibility relating to the edition, additional edition statement, and statements of responsibility following an additional edition statement. Voluntary rules transcribe the parallel edition statement. (3) In the case of the electronic materials special versions on content and Auction indicates as the edition, but the environment of software does not indicate as it. (4) Parallel statement of responsibility relating to the edition, parallel additional edition statements, and parallel statements of responsibility following an additional edition statement are voluntary rules or not transcribed in the edition area.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.41 no.2
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• pp.47-55
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• 2018

The Korean Ministry of Education (MOE) required cash flow statements, instead of fund statements, as a component of the financial statements of the Industry-Academic Cooperation Foundations (IACF) when it revised IACF accounting rules in 2012. While the fund statements were aligned its accounts to the operating statements' accounts level, the newly adopted cash flow statements' accounts retreated to two levels higher than those of the operating statements. It may be resulted from the consideration that IACFs' burden of preparing cash flow statements especially in direct method. To help IACFs prepare the cash flow statements, MOE's guidance on IACF accounting rules introduced cash flow statement preparation method and presented a practical example, but it did not check whether the accounts of the cash flow statement were reconciled to the accounts of corresponding balance sheet and operating statement. That means that the guidance still lacks how to assure it was accurately prepared. Our study proposed cash flow statement preparation using reconciliation method which reconciles cash flow statement accounts' amounts to balance sheet and operating statement accounts' amounts with integrity checking and also provided a practical example by using the same case in MOE's guidance on IACF accounting rules to help IACF accounting personnel to prepare a cash flow statement efficiently.

• Journal of Wetlands Research
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• v.2 no.1
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• pp.1-9
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• 2000

The purpose of Environmental Impact Statement (EIS) is an integral component of decisions on proposed plans, projects, and actions. Adapted from the National Environmental Policy Act(NEPA, 1969) environmental impact statement in Korea has aimed to analyse and prepare the mitigation in the process of big scale development and major industrial planning. During the past 19 years EIS has played the central role for the environmental issues in the process of economic development. Nevertheless EIS act needs some modification in the system as well as in the contents of evaluation process. EIS should be served as decision-making process by assessing environmental issues in the beginning stage of proposed actions. Other consideration was suggested to make EIS system better used for environment conservation.

• Korea Journal of Hospital Management
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• v.8 no.4
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• pp.111-120
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• 2003

The purpose of study is to research employees cognizing their hospital mission statement impact on their job satisfaction. Survey was conducted with 100 employees as samples, totaling 400 samples from four of religious general hospitals located in Busan, Gyeongsang Namdo and Gyeongsang Bukdo. The survey data was statistically analyzed by t-test, ANOVA, Pearson correlation analysis. Summary of study results are as follows: First, the degree of cognizance of mission statement showed significant differences by age, education, religion, job categories and experience of employees. Second, the degree of job satisfaction showed significant differences by age, education and experience of employees. Finally, significant correlation existed between employees' cognition of mission statement and their job satisfaction.

• Journal of Internet Computing and Services
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• v.5 no.2
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• pp.17-31
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• 2004

This paper presents a new assumptions statement generation method for developing TOE security environment section of PP. We surveyed on guides on the assumption statement in CC scheme, and collected and analyzed hundred of assumption statements which are in 26 certified and published real PPs and CC Toolbox/PKB. The CC Toolbox/PKB is included a class of pre-defined assumption statements. From the result of the survey, we developed a new generic assumption statement list, and proposed a assumption derivation method by using the list.

• Journal of Korea Multimedia Society
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• v.22 no.3
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• pp.386-394
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• 2019

This research will describe algorithm for class diagram extraction from problem statements. Class diagram notation consist of class name, attributes, and operations. Class diagram can be extracted from the problem statement automatically by using Natural Language Processing (NLP). The extraction results heavily depends on the algorithm and preprocessing stage. The algorithm obtained from various sources with additional rules that are obtained in the implementation phase. The evaluation features using five problem statement with different domains. The application will capture the problem statement and draw the class diagram automatically by using Windows Presentation Foundation(WPF). The classification accuracy of 100% was achieved. The final algorithm achieved 92 % of average precision score.