• 한국IT서비스학회지
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• 제8권3호
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• pp.67-81
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• 2009

This study aims to test the valur relevance of development cost particularly focusing on IT firms of KOSDAQ. Test period is from 2005 to 2007 and the samples are 2,271 year-firms including 1,692 firms that reported development cost in financial statements. The basic test model is a modified Ohlson(1995)'s linear model. The empirical results show that there is the negative relation between stock price and development cost reported as asset. It means that development costs reported as asset is considered as expense in the market. It implies that development activities of KOSDAQ IT firms is not related to market-leading technologies or goods. Otherwise it might reflect the conservative valuation of market on the unstability of KOSDAQ market itself.

• 기본간호학회지
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• 제26권3호
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• pp.176-187
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• 2019

Purpose: This study was a qualitative study done to investigate the experience of role conflict by physician assistant nurses. Methods: The basis for this study was qualitative research using the phenomenological method. Research participants were 10 physician assistant nurses. Data collection methodology was in-depth interviews. The interviews were conducted 1 to 2 times and each interview lasted within the range of 45 minutes to 2 hours. The data collection and analysis were carried out simultaneously and the Colaizzi (1978) methodology was adopted for data analysis. Results: The results showed 46 significant statements, 13 meaningful statements, 7 themes, and 3 clusters of themes. The 3 clusters of themes were: 'Identity conflict', 'Relationship role conflict' and 'Institutional role conflict'. Conclusion: The findings from this study suggest that legal status guarantees have to be prepared in order to resolve the role conflict of physician assistant nurses.

• Structural Engineering and Mechanics
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• 제85권2호
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• pp.207-216
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• 2023

Three time-discontinuous Galerkin quadrature element methods (TDGQEMs) are developed for structural dynamic problems. The weak-form time-discontinuous Galerkin (TDG) statements, which are capable of capturing possible displacement and/or velocity discontinuities, are employed to formulate the three types of quadrature elements, i.e., single-field, single-field/least-squares and two-field. Gauss-Lobatto quadrature rule and the differential quadrature analog are used to turn the weak-form TDG statements into a system of algebraic equations. The stability, accuracy and numerical dissipation and dispersion properties of the formulated elements are examined. It is found that all the elements are unconditionally stable, the order of accuracy is equal to two times the element order minus one or two times the element order, and the high-order elements possess desired high numerical dissipation in the high-frequency domain and low numerical dissipation and dispersion in the low-frequency domain. Three fundamental numerical examples are investigated to demonstrate the effectiveness and high accuracy of the elements, as compared with the commonly used time integration schemes.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2021년도 가을 학술논문 발표대회
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• pp.232-233
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• 2021

As construction projects become larger and more complex in the construction environment, and as the Building Information Model(BIM) is technically introduced, the demand for construction costs in units of space is increasing. Cost estimating of spacial element can reduce the error in cost prediction method based on cost of work type and to utilize the construction cost data for each space in the design phase. The purpose of this study is to extract spatial statements by utilizing spacial information of quantitative statements based on items that are common elements of the Quantity Take-Off and Bill of Quantity.

• 한국간호교육학회지
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• 제4권2호
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• pp.264-279
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• 1998

This study researches the attitudes of nursing students toward induced abortion. It aims to Identify the structure of subjectivity of nursing students toward induced abortion. As the research method, Q-statements were collected preliminary to the study through in-depth group talking, case study and literature review. For the study, 28 Q-statements were selected. There were 40 students as subjects for the research. The 40 students sorted the 28 statements using the principle of Forced Normal Distribution. The results of the study were as follows : Three attitude types toward induced abortion were derived from Q-Factor analysis by using PC Quanal Program. The first type is called qualified deontology type. The second type is called rational utility type. The third type is called self-centered utility type. 1) Qualified deontology type emphasizes the importance of respect for life. Induced abortion is acceptable within just limit circumstances. 2) Rational utility type has more tolerance limits. There are rationale for induced abortion. Thls type hates becoming the target of criticism because they are single mothers, were rape or had a deformed baby. 3) Self-centered utility type believe that the most important in the world is one's self. This type emphasizes the importance of women's autonomy. And then the woman should be able to decide about abortion, because it is her body, it is her choice. The result of the study suggests that nursing education need more ethical teaching of the importance of human life. Be cause the fundmental concept of nursing is in the preservation of human life and in the respect for life, dignity and the rights of man. Nursing ethics is a essential for nurses.

• 대한간호학회지
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• 제25권4호
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• pp.807-824
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• 1995

This study was intended to provide women who are experiencing menopause with effective nursing care by exploring the menopause experience. The purpose of the research was to understand the subjective feelings of women about the question of what the menopause experience is. Q-Methodological method was used for that purpose. As the research method, Q-statements were collected preliminary to the study of through in -depth interviews and a literature review. For the study 34 Q-statements were selected. There were 21 women as subjects for the research. The 21 women sorted the 34 statements using the principle of Forced Normal Distribution. The principle of Forced Normal Distribution, which has nine scales to measure the individual opinions, was called Q-Factor Analysis by using PC Quanl Program to supply the material. As a result, there were four categories(self-com-passion type, self-regulation type, self-perception type, self-abandonment type) of special opinion about the menopause experience in these women. The first type was called Self-compassion This type' was associated with varying degrees of emotonal instability(psychological withdrawal). And type in menopause signifies loss of a socially valued status and may result in depressive symptoms. This type expresses the menopause experience as associated with negative reaction. The second type is called Self-regulation. This type overcomes the menopause experience more actively than the other types and do not express the menopause experience as one of suffering. This type make efforts by themselves to regulate the mono-pause experience. The third type is called Self-perception. This type perceives the experience of menopause which as typical menopausal syndrome (hot flashes and decreased vaginal lubrication, decreased estrogen producing atrophic changes of the labia and vaginal mucosa, making intercourse uncomfortable). The fourth type is called Self- abandonment. This type denies the experience of menopause. The meaning of menopausal experience is significantly related with a life accident or life load. Also, This type experiences pain in the musculoskeletal system. As a result, The meaning of the menopausal experience is affected by perceived subjective experience of the nurses, the need to understand each persons meaning of the menopause experience and to develop appropriate nursing interventions based on the typology of menopause experience. Finally. The result of the study will provide basic data for nursing intervention the menopausal women.

• 대한간호학회지
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• 제29권5호
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• pp.1072-1086
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• 1999

This study has been attempted using the Q methodology to clarify leader type of nurse managers that head nurses and general nurses recognize, and to clarify its relative relation. Sixty-three statements were extracted through interviews with general and professional people interested in the subject of nurse leaders to extract the Q population. A total of 314 Q population was formed added with 251 questions extracted from related documents. Final 32 Q samples were selected by reorganization of 314 Q population after reexamining statements through inquiry of 1 professor of the nurse department, 2 students in course of nurse science masters degree and 2 students in course of doctoral degree. The P sample selection standard of this study were 25 nurses and 30 head nurses. Examination subjects themselves filled out 32 statements classified in a measure of 9 points from agreeable items to disagreeable items. Principal component factors were analyzed using the QUANL pc program after grading the contents of the P sample. Nurses recognizing subjective structure for leader behaviors of nurse manager were analyzed to be 3 factors: vision presentation type, self-capability consideration type, relationship consideration type, and head nurses recognizing subjective structure were analyzed to be 2 types: task pursuit leader type, and concord pursuit type. Nursing manager's leader behavior, expected by staff nurse are more complex and higher level which may combined with task pursuit leader type in concord pursuit leader of head nurse. Also according to Horsey and Blanchard theory(1977), the effectiveness of leadership becomes to be larger as the accordance rate between the behaviors of nurse leaders and followers reaction increase Two suggestions have been made based on the conclusion. 1. Studies on creating strategies in relation to development, management, selection of nurse leaders should be made based on this study. 2. There is a need for relative study of production and degree of similarity of leadership types based on this study.

• 한국축산식품학회지
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• 제29권5호
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• pp.647-652
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• 2009

유제품에 들어 있는 우유와 산양유를 동정하기 위해 미토콘드리아의 12S rRNA 유전자를 목표로 하는 primer을 이용하는 duplex PCR 분석을 적용하였다. 소와 산양의 특이성 primer을 이용한 duplex PCR 분석은 우유와 산양유 DNA에 대해 각각 233 bp와 326 bp의 특이성 단편을 나타냈다. Duplex PCR 분석이 라벨에 표시된 성분을 확인하기위하여 시중마트에서 구입한 15개 유제품에 적용하였다. Duplex PCR 분석 결과 4개 시유, 3개 요구르트, 1개 전지분유는 표시된 성분과 완전히 일치하였다. 그러나 7개의 조제분유 중 5개만 표시성분과 일치하고 2개 조제분유제품은 산양유와 우유가 각각 오염되어 있는 것으로 나타났다. 제안된 duplex PCR 분석은 산양유에 들어있는 우유를 0.1%까지 측정할 수 있는 민감하고 신속한 방법이다. Duplex PCR 분석은 유제품 속에 들어있는 우유와 산양유를 one-step 방법으로 동시에 탐지할 수 있다.

• 한국경영과학회지
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• 제28권3호
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• pp.81-101
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• 2003

The financial statements purpose to provide useful information to decision-making process of business managers. The value-relevant information, however, embedded in the financial statement has been often overlooked in Korea. In fact, the financial statements in Korea have been utilized for nothing but account reports to Security Supervision Boards (SSB). The objective of this study is to develop earnings forecasting models through financial statement analysis using artificial intelligence (AI). AI methods are employed in forecasting earnings: artificial neural networks (ANN) for manufacturing industry and case~based reasoning (CBR) for banking industry. The experimental results using such AI methods are as follows. Using ANN for manufacturing industry records 63.2% of hit ratio for out-of-sample, which outperforms the logistic regression by around 4%. The experiment through CBR for banking industry shows 65.0% of hit ratio that beats the statistical method by 13.2% in holdout sample. Finally, the prediction results for manufacturing industry are validated through monitoring the shift in cumulative returns of portfolios based on the earning prediction. The portfolio with the firms whose earnings are predicted to increase is designated as best portfolio and the portfolio with the earnings-decreasing firms as worst portfolio. The difference between two portfolios is about 3% of cumulative abnormal return on average. Consequently, this result showed that the financial statements in Korea contain the value-relevant information that is not reflected in stock prices.

• 한국정보통신학회논문지
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• 제15권12호
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• pp.2599-2608
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• 2011

대상업무란 업무용 애플리케이션의 구현에 사용되는 구체적이고 상세한 관리대상의 업무를 말한다. 대상업무 도출 방법은 다양하게 존재하지만, 대부분 많은 경험을 요구하고 시간이 많이 소요될 뿐 아니라 절차가 명확하게 제시되지 않아 초보자가 대상업무들을 도출할 때 많은 어려움이 있다. 따라서 본 연구에서는 주어진 업무명세서로부터 대상업무들을 절차적으로 도출할 수 있는 방법을 제안한다. 그리고 사례로서 가상의 업무명세서를 사용하였으며, 학부생과 대학원생 및 업체 직원들을 대상으로 주어진 업무명세서에 대하여 본 연구에서 제안한 방법을 적용시켰다. 그리고 각자의 수행 방법에 대하여 설문하고 신뢰도를 분석한 결과, 전반적으로 신뢰성 있는 결과를 얻었다. 이로 인해 본 연구에서 제시한 방법은 현장에서도 사용할 수 있을 뿐 아니라 초보자도 용이하게 사용할 수 있음이 확인되었다.