• 제목/요약/키워드: Statements

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초등학교 현직교사와 예비교사의 수학 수업 비평의 관점에 대한 연구 (A Study on the Elementary Pre-service and In-service Teachers' Viewpoints in Mathematics Lesson Critique)

  • 김남균;유제정
    • 한국수학교육학회지시리즈A:수학교육
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    • 제54권1호
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    • pp.1-11
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    • 2015
  • The purpose of this study was to provide fundamental data and implication for forming desirable viewpoint of mathematics lesson critique and for improvement of expertise in lesson by compare and analyze the viewpoint of mathematics lesson critique of pre-service and in-service teachers. For the achievement of the purpose, The lesson critique materials of each 25 pre-service and in-service mathematics teachers were collected and arranged, and compare and analyze the viewpoint of mathematics lesson critique of pre-service and in-service teachers by using the standard for analyzing viewpoint of lesson critique composed of two categories, five main codes and 18 sub codes. The results of this study, both pre-service and in-service teachers have tendency for criticising lesson focusing on the practice rather than plan of lesson and both pre-service and in-service teachers showed evaluative reaction in most of critical statements and used positive ones rather than negative ones. The only pre-service teachers, though minor of them, showed non-evaluative reaction in criticising class and most of the statements were just description and explanation without any their own judgement for the scenes and activities of lessons and most of pre-service teachers have tendency to include reflection and introspection for their own class in lesson critique.

A Comparative Analysis of Corporate Governance Guidelines: Bangladesh Perspective

  • Rahman, Md. Musfiqur;Khatun, Naima
    • Asian Journal of Business Environment
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    • 제7권2호
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    • pp.5-16
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    • 2017
  • Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

성폭력에 대한 태도 유형 (A Study on the Type of Attitude toward the Sexual Violence)

  • 남순열;유은광;박경은
    • 여성건강간호학회지
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    • 제6권1호
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    • pp.5-17
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    • 2000
  • The purpose of this study is to identify the type of attitude toward the sexual violence and to analyze the structure of subjectivity about the sexual violence. Q-methodological method was used. The Q concourse for this study was formed through literature review, open question and in-depth interview, 171 Q statements were obtained and finally 33 statements were selected. The subjects for Q classifications were 20 persons. The Quanl PC program was used for analysis. The results of the study were as follows : The first type, blaming offenders consisted of 10 subjects has the recognition that victims must not be blamed ; offenders are responsible for any circumstances ; and sexual violence is an infringement of human rights. the second type, blaming victims consisted of 3 subjects has the recognition that victims carelessness is causal factor of sexual violence. They recognized the sexual violence as an identical concept with sexual intercourse. The third type, blaming social moral consisted of 7 subjects has the recognition that the collapse of social ethics and moral gives rise to sexual violence. They recognized the sexual violence as both sexual intercourse and the infringement of human rights. In conclusion, the result leads to understand the type of attitude toward sexual violence in Korean sociocultural reality. Consequently, the results will be conductive to provide guidelines for nursing intervention and education program for preventing sexual violence.

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Positive or negative? Public perceptions of nuclear energy in South Korea: Evidence from Big Data

  • Park, Eunil
    • Nuclear Engineering and Technology
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    • 제51권2호
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    • pp.626-630
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    • 2019
  • After several significant nuclear accidents, public attitudes toward nuclear energy technologies and facilities are considered to be one of the essential factors in the national energy and electricity policy-making process of several nations that employ nuclear energy as their key energy resource. However, it is difficult to explore and capture such an attitude, because the majority of prior studies analyzed public attitudes with a limited number of respondents and fragmentary opinion polls. In order to supplement this point, this study suggests a big data analyzing method with K-LIWC (Korean-Linguistic Inquiry and Word Count), sentiment and query analysis methods, and investigates public attitudes, positive and negative emotional statements about nuclear energy with the collected data sets of well-known social media and network services in Korea over time. Results show that several events and accidents related to nuclear energy have consistent or temporary effects on the attitude and ratios of the statements, depending on the kind of events and accidents. The presented methodology and the use of big data in relation to the energy industry is suggested as it can be helpful in addressing and exploring public attitudes. Based on the results, implications, limitations, and future research areas are presented.

The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia

  • DEVI, Putu Nirmala Chandra;WIDANAPUTRA, Anak Agung Gde Putu;BUDIASIH, I Gusti Ayu Nyoman;RASMINI, Ni Ketut
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.1163-1169
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    • 2021
  • This study aims to obtain empirical evidence regarding the effect of the fraud pentagon theory on financial statement fraud. The novelty of this study is the use of factor analysis to consolidate the five elements of the fraud pentagon into just one factor, which, to the knowledge of the researcher, no one else has done to research the effect of pentagon fraud on financial statement fraud. This study uses both agency theory and fraud pentagon theory. The population of this study consists of state-owned companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. The selected companies total 20. Factor analysis and simple linear regression analysis method were used as research the methods. Based on the research results, it was found that the fraud pentagon theory had a positive effect on the financial statement fraud of state-owned companies listed on the Indonesia Stock Exchange. High level of the pentagon fraud on a company leads to a higher indication of financial statement fraud.

Organizational Change Readiness, Service Innovation, and Corporate Image in Improving Competitiveness: A Case Study in Indonesia

  • HUTAPEA, John Gunung;NIMRAN, Umar;IQBAL, Mohammad;HIDAYAT, Kadarisman
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.683-693
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    • 2021
  • Shipping has become an important sector in supporting social, economic, government, defense, security, cultural and other sectors to unite separate islands and broad seas. Thus, ports automatically become an important facility in Indonesia. The purpose of this research is to test and explain the effect of Organizational readiness for change, Service Innovation, and Corporate Image on Perceived opportunity and challenge. The research model with inferential analysis uses Structural Equation Modeling (SEM) analysis with the WarpPLS approach, expected to answer the statements of problem and be able to test the desired hypothesis. The model development in this research was based on the background, statements of problem, conceptual framework and research hypotheses. The model referred to is "Complete and Comprehensive Port." Its development was carried out through studying and synthesizing various sources. The most important source is the results of literature review in the form of theoretical developments and research results, then continued with compilation. The use of Organizational Change Readiness, Service Innovation, and Corporate Image in improving Port Competitiveness is seen as one of the novelties of this research, specifically the use of the Organizational Change Readiness variable which is often used in high-flexibility companies but now used in port companies as well.

Does Audit Matter in Earnings Quality of Indonesia Banks?

  • MULIATI, Muliati;MAYAPADA, Arung Gihna;PARWATI, Ni Made Suwitri;RIDWAN, Ridwan;SALMITA, Dewi
    • The Journal of Asian Finance, Economics and Business
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    • 제8권2호
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    • pp.143-150
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    • 2021
  • This study investigates and analyzes the difference in Indonesian banks' earnings quality in the pre-audit and post-audit period. This study also investigates the difference in audit quality done by public accounting firms. This study employs time series data taken from the unaudited and audited financial statements of banks listed on the Indonesia Stock Exchange in 2012-2016. Sample selection is made by using a purposive sampling method. The population of this study is 43 banks, and after checking the data for validity and reliability, the final sample size was 26 banks. Audit quality is operationalized with the size of the auditor. Earnings quality is proxied by accruals calculated using the Beaver and Engel (1996) model. The data analysis method used in this study is the paired-sample t-test and chow test. This study shows that there is no difference in earnings quality in the pre-audit and post-audit period. This study also reveals no difference in audit quality between the big four and non-big four auditors. These findings mean that independent auditors do not play a useful role in increasing the reliability of accounting information presented by management to stakeholders. Besides, this study's results do not verify the agency theory regarding auditors' role to minimize opportunistic management behavior in preparing financial statements.

보육교사의 교사권리 인식에 대한 개념도 분석 (Analysis of Concept Mapping about the Perception of Teacher's Rights by Childcare Teachers)

  • 장경화;임선아
    • 한국보육지원학회지
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    • 제18권1호
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    • pp.51-70
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    • 2022
  • Objective: In order to promote the rights of childcare teachers, there is a need to identify problems and demands about the rights of childcare teachers. Therefore, this study sought to examine the perception of childcare teachers' rights in order to identify the concepts of teacher rights. Methods: This study used the concept mapping method to identify the concepts of childcare teachers' teacher rights and interpreted these concepts utilizing the multi-dimension analysis method. Results: As a result of interviews from eight childcare teachers, 37 statements were derived. The result of similarities evaluated by 28 childcare teachers showed that 37 statements about teachers' rights consisted of two dimensions and four clusters (direct-indirect and indoor-outdoor of day-care center). Conclusion/Implications: This study suggested that direct and indirect efforts are needed to enhance the rights of childcare teachers and that change is necessary not only within daycare centers such as the principal but that change is also necessary outside daycare centers such as at government agencies in relation to daycare teachers's rights.

의과대학생이 생각하는 좋은 일자리 유형에 관한 Q방법론 연구 (Q-Methodology Study on Medical Students' Perceptions of Good Jobs)

  • 이재무;박경혜
    • 의학교육논단
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    • 제23권2호
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    • pp.108-117
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    • 2021
  • This study investigated medical students' perceptions of good jobs. We classified medical students' perceptions of good jobs and analyzed the characteristics of each type. The Q methodology was used to extract medical students' subjective thoughts. After extracting statements based on previous studies, 46 Q samples were selected. The P sample consisted of 40 medical students divided evenly by gender and grade. They performed a Q sort of the 46 Q sample questionnaire and the results were analyzed using the QUANL ver. 1.2 program. Very few consensus statements were found in the replies. We divided answers into four types, each of which was clearly distinguished: (1) quality of life-oriented jobs, (2) reward-oriented jobs, (3) service-oriented jobs, and (4) self-realization-oriented jobs. Medical students in type 1 prioritized quality of life equally at work and at home. Medical students in type 2 preferred high-paying jobs. Medical students in type 3 placed importance on serving others. Finally, medical students in type 4 viewed good jobs as involving learning and development. The types of jobs sought were classified according to individual students' values and subjectivity. Medical schools may use the results of this study as a basis for career guidance.

조현병 외래환자의 회복에 대한 견해와 회복 의지 (Opinions on the Recovery of Outpatients with Schizophrenia and Their Wills to Recover)

  • 이재민;김철권
    • 대한조현병학회지
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    • 제24권1호
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    • pp.17-25
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    • 2021
  • Objectives: To examine the opinions regarding recovery and assess their will to recover in outpatients with schizophrenia. Methods: Total 98 stable outpatients with schizophrenia were enrolled. To investigate the outpatients' opinions regarding recovery, we asked the subjects to write down the ways they could think they had recovered from their current disease. We classified their answers and chose final 39 statements. Using this questionnaire, they were asked to what extent they agreed with each statement. Moreover, the Recovery Assessment Scale (RAS) was used to measure the subjects' will to recover. Results: Many of the 39 subjects who were surveyed about their opinions on recovery agreed on 11 statements about taking medicine, social life, daily life, social functioning, positivity about life (happiness, hope, confidence, and tranquility), symptoms, occupation, and self-control. The RAS score showed a significant correlation with age (r=-0.26, p<0.01), age at onset (r=0.26, p<0.01), duration of illness (r=-0.52, p<0.01), and number of hospitalization (r=-0.46, p<0.01). Conclusion: This study shows that positivity about life is an important part of the patients' subjective recovery criteria in schizophrenia. Therefore, if clinicians pay more attention to this part of subjective recovery, it would strengthen the patients' will for recovery.