• The Journal of Information Systems
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• v.18 no.4
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• pp.41-57
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• 2009

Although financial information is a great influence upon determining of the group which use them, detection of management fraud and earning manipulation is a difficult task using normal audit procedures and corporate credit evaluation processes, due to the shortage of knowledge concerning the characteristics of management fraud, and the limitation of time and cost. These limitations suggest the need of systemic process for !he effective risk of earning manipulation for credit evaluators, external auditors, financial analysts, and regulators. Moot researches on management fraud have examined how various characteristics of the company's management features affect the occurrence of corporate fraud. This study examines financial characteristics of companies engaged in fraudulent financial reporting and suggests a model and system for detecting GAAP violations to improve reliability of accounting information and transparency of their management. Since the detection of management fraud has limited proven theory, this study used the detecting method of outlier(upper, and lower bound) financial ratio, as a real-field application. The strength of outlier detecting method is its use of easiness and understandability. In the suggested model, 14 variables of the 7 useful variable categories among the 76 financial ratio variables are examined through the distribution analysis as possible indicators of fraudulent financial statements accounts. The developed model from these variables show a 80.82% of hit ratio for the holdout sample. This model was developed as a financial outlier detecting system for a financial institution. External auditors, financial analysts, regulators, and other users of financial statements might use this model to pre-screen potential earnings manipulators in the credit evaluation system. Especially, this model will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings and to improve the quality of financial statements.

• The Journal of the Convergence on Culture Technology
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• v.6 no.4
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• pp.693-701
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• 2020

In this paper, SQL statements are analyzed to improve database performance in the current course registration system. The performance of the current database was measured through the execution plan of the SQL statements used in the transactions related to the course registration. Through the SQL analysis, the complemented SQL statements confirmed the improved performance. Overall, the performance of the course registration database system was improved through the analysis of the execution plan, and some improvement methods of the course registration SQL were shown as test results. The improved method is to reorganize the tables and index tables related to the course registration through database tuning, and utilize the SQL function to implement an optimized system that has evolved into a course database system with improved performance. The enrollment system re-adjusted by the proposed method showed excellent results in terms of performance compared to the previous enrollment system, and the integrated performance test result reduced the response time by 1.8 to 18 times.

• Journal of the Korean Society of Food Culture
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• v.12 no.3
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• pp.309-321
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• 1997

To observe trends over time in the consumers' preference for food purchasing, a content analysis of food advertising in Women's Dong-A was conducted with the five-year intervals from 1968 to 1995. Advertisements for food were classified with the types of foods represented, the types of food products sold, and the types of promotional statements. The results of this study can be summarized as follows: 1. The percentages of advertisements for Ingredients &Condiments group; Fats, Sugars & Desserts group; and Beverages group were peaked in the 1970s; advertisements for Protein foods, Dairy products, and Fruits & Vegetables began to increase in early 1980s; and advertisements for Starch & Cereals stabilized over time. 2. The percentages of advertisements for products classified as Fresh, Frozen and Bottled foods increased linearly; and Canned, Dry products (whether ready-to-eat or required reconstitution) decreased. 3. The percentages of promotional statements about General Health Nutrition and Contains specific nutrients were all very high, although they may decrease in recent decade; promotional statements about Minimizes or Eliminates Certain substances increased linearly over time. 4. The advertisements of Consumer-related statement were very high over time. The proportion of statement about Taste was 60.6% of all advertisements.

• Women's Health Nursing
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• v.4 no.1
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• pp.103-122
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• 1998

This study measures the subjectivity(opinions attitudes) of college women. Identifying the schemata (structure of subjectivity) would be a basic step for the sexual educational program and alternative strategies of induced abortion. More concretely, those following research questions are focused. 1) The subjective schemata : find out typologies based on the opinions and attitudes toward the induced abortion. 2) Applications : describe the characteristics of each type. 3) Alternatives : provide suggestion of the alternative strategies for solving the induced abortion problems of women. 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 48 college women as subjects for the research. The 48 college 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. According to the outcomes of this study, there were four categories of special opinion about the induced abortion in college women. The first type is called Practical type. The second type is called Responsible type. The third type is called Ambivalent type. As a result, We now need to change our perspective of women's health problems and need to develop realistic way of caring those women in suffering women's problems. Followings are to be suggested of the alternative strategies for solving the induced abortion problems. Finally, The result of the study will provide us the clue for developing the sexual educational program and alternative strategies for women's induced abortion problems.

• The Journal of the Korea Contents Association
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• v.21 no.9
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• pp.493-501
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• 2021

This study started to examine the understanding and perception of 'disabled people' and 'non-disabled people', one of the dichotomous elements in the 21st century social integration era. In particular, for the analysis, Q-methodology, which should respond based on the respondent's inner self and perception, was used. For the analysis, 32 Q-statements were secured, and as a result of targeting 20 P-sample respondents, three types were derived as follows. In , statements such as 'A correct awareness of disability is necessary' and 'Disability can occur to anyone' are emphasized, so it was named 「Correct Perception Emphasis Type」. emphasized 'The life of the disabled is not easy' and 'The disabled need an opportunity to participate in society' and was named 「The Life of the Disabled Understanding Type」. emphasized statements such as 'Economic support is necessary for the disabled' and 'The welfare budget for the disabled must be sufficiently secured', and was named 「Institutional Support Emphasis Type」. Therefore, in addition to the necessity of correct recognition of disability and disability in our society, we expect this study result is to be priming water for improving the recognition of the disabled.

• Journal of Digital Convergence
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• v.17 no.9
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• pp.451-469
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• 2019

The purpose of this study is to find developing way of community welfare aimed community-initiative by analyzing differential perception of citizen-initiative between social workers and community members. For this purpose, this study did a difference analysis on self-rating result of importance and difficulty in 59 statements about the citizen-initiative. Participants were 10 social workers in charge of community center over 2 years and 10 community members joined in community group over 2 years. The results are as follows. Differential perception between social workers and community members appeared both importance and difficulty. Especially, differential perception in difficulty was bigger. The statements that social workers as well as community members answered high level of difficulty were related with securing budget and external financial support. As the analysis of categorized statements, the differential perception in 'Goal and responsibility' and 'Democratic system' in procedural aspects were statistically significant. Based on these results, this study presented practical suggestions to make consensus about citizen-initiative in community organization.

• Journal of Science Education
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• v.43 no.1
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• pp.79-93
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• 2019

There have been great concerns on induction, deduction, abduction, and hypothetical deductive method as scientific method and logic behind the method. However, as seen from the similar logic structure of abduction and hypothetical deductive method logic, distinction of those four terms could be unclear. This study investigates statements of science instruction textbooks concerning those terms to analyze their meaning as scientific method or in the context of inquiry. For this purpose, related statements are extracted from seven textbooks to investigate the definitions and examples of those terms and relation among these terms by focusing on coherence of usage of the terms and the possibility of clear distinction among the terms. We find that those terms do not have coherent meanings in the textbooks and many statements make it hard to distinguish the meanings of the terms. Finally the origin of the confusion and educational implication is discussed.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.43 no.5
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• pp.659-666
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• 2023

Characterized by boom-and-bust cycles, low entry barriers, and an almost perfectly competitive structure, the construction industry presents a unique challenge for the survival and growth of its constituent companies. A crucial aspect of this challenge is the ongoing monitoring of their financial health and business performance. To understand the typical financial and operational status of construction companies, this study analyzes the financial statements of 6,252 such companies, all of which have undergone at least one external audit between 2000 and 2019. These statements were used to develop combined financial profiles and derive industry averages. The findings indicate that the construction industry experiences limited growth in sales and profitability. High leverage ratios can jeopardize financial stability, pushing companies to seek production efficiency, such as enhancing gross asset turnover. This tendency has been particularly noticeable in the aftermath of the global financial crisis in 2008.

• Journal of Animal Science and Technology
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• v.65 no.6
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• pp.1111-1123
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• 2023

This study aims to present a more systematic and developmental research direction by classifying animal-mediation related research trends published in Korea. We analyzed the research trends of 68 domestic animal-mediation programs published in 26 journals over the past 24 years under the premise of the necessity of animal-assisted therapy, which considered a very effective intervention method in the practice areas of various subjects. Therefore, this study examines the year of publication of animal-mediation related research conducted in various academic fields from 1998 to 2022, research data sources, characteristics of research subjects, types of interventions and research topics, research design and intervention sessions, intervention methods, and ethical consideration statements. The results of this study are as follows: First, in the source of research and research trends by year, the number of papers published in animal-related societies was the highest at 34 (50%); the number of studies has been steadily increasing since the mid-2000s. Second, regarding research trends by subject, 45 (66%) were general subjects, 23 (34%) were medically diagnosed, 60 (88%) were selected through pre-evaluation, and 8 (12%) were requested. Third, regarding research trends by method, 27 (40%) of the pretests were conducted before and after the experiment-control group, and only 3 (4%) of the 68 papers were examined later. Fourth, regarding research trends by content, depression (25%) was the most frequently applied variable, and regarding intervention sessions, 53 (78%) were less than 12 sessions. Fifth, regarding research trends and ethical consideration statements by treatment approach method, 58 cases (85%) of individual treatment approaches and 10 cases (15%) of intervention approaches integrated with individual treatment approaches, and 23 cases (34%) of studies with ethical consideration statements or the Institutional Review Board's (IRB) approval. Based on the study results, the implications and research directions of animal-assisted therapy related research are discussed.

• Korean journal of communication and information
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• v.76
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• pp.61-91
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• 2016

This research is designed to evaluate perception of "the role of broadcasting in the process of unification" among South Korean propaganda broadcasting experts. This research used Q-methodology for in-depth evaluation of the experts' perception towards propaganda broadcasts. Total sixteen experts who work at the propaganda broadcasting company domestically or internationally as well as conduct related researches were selected as P-samples. This research listed sixty Q statements covering issues such as Perception of Unification, General Propaganda Broadcasts, Private Propaganda Broadcasts, Communication between North and South Korea. According to traditional way of Q-analysis, it drew two types of perception; Type 1: North Korean Liberal Broadcasts, Type2: Inter-Korean Exchange and Cooperation Broadcasts. For in-depth analysis, positive and negative statements were analyzed based on its tendency. As a result, positive statements tend to follow 'the Role of Unification Broadcasts' and negative statements followed 'the regulation of Private Broadcasts' When further researches were conducted on positive statements based on its axis of tendencies, Type 1 and Type 2 were categorized as follows; the Role of Unification Broadcasts- North Korean Liberal Broadcasts and Inter-Korean Exchange and Cooperation Broadcasts. On the other hand, when negative statements were analyzed based on its tendencies, the result of Type 1 and Type 2 were as follows; the Improvement of Private Broadcasts- Redeeming the Private Propaganda Broadcasts and Criticizing Private Propaganda Broadcasts. Regardless such differences, experts do agree on the idea which emphasize the role of broadcasts in the process of unification and also they share the same thought on the need to improve the private propaganda broadcasts. This research expected to contribute to society by making differences in analyzing propaganda broadcasting experts' perception in an objective and positive way compare to other existing researches. Therefore, it proposes several suggestions to consider when producing propaganda broadcasts.