• School Mathematics
• /
• v.11 no.2
• /
• pp.261-280
• /
• 2009

This study was motivated by recognizing the weakness of teaching and learning about the concepts of statements in high school mathematics curriculum. To report the reality of students' understanding about statements, this study investigated the 33 first-year undergraduate students' understanding about the concepts of statements by giving them 22 statement problems. The problems were selected based on the conceptual framework including five types of statement concepts which are considered as the key ideas for understanding mathematical reasoning and proof in college level mathematics. The analysis of the participants' responses to the statement problems found that their understanding about the concepts of prepositions are very limited and extremely based on the instrumental understanding applying an appropriate remembered rule to the solution of a preposition problem without knowing why the rule works. The results from this study will give the information for effective teaching and learning of statements in college level mathematics, and give the direction for the future reforming the unite of statements in high school mathematics curriculum as well.

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.6 no.9
• /
• pp.81-95
• /
• 1983

The author has intended to seek for the usefulness of price-level change accounting information through financial statements of general price level. The accounting information obtained from financial statements of general price level, must be useful to the reasonable judgment of financial statement users or to the economic decision making, This thesis may be summarized as follows : 1. Financial statements arranged by historical cost accompany many problems as accounting information. In other words, at the time of inflation, they have little usefulness as accounting information. 2. In order to correct the little usefulness of the financial statements arranged by historical cost, the author examined this matter centering around FASB statement No. 33. 3. The price level change accounting eliminates the contradiction of the accounting information obtained from the financial statements arranged by historical cost. 4. In the general price level change accounting, money value is presumed to change according to the level of general price and, then, the money value for goods must be revised. 5. In the general price level change accounting, the division between monetary items of asset and debt, and non-monetary items, is important. 6. The general price level change accounting based upon historical cost accounting, has objectivity as accounting information like the cost basis accounting and larger usefulness than the cost basis accounting. In conclusion, the price level change accounting increases its usefulness as accounting information and, therefore. (1) the information on the general price level change accounting is desirable to be disclosed as supplementary information for the traditional financial statements, and (2) the general price level change accounting should be induced to the listed Companies in Korea under continuing inflation for improving the usefulness of financial statements as accounting information.

• Smart Media Journal
• /
• v.12 no.5
• /
• pp.58-64
• /
• 2023

In Logic Bomb, the conditions of branch statements that trigger malicious behavior cannot be detected in advance, making Android malicious app analysis difficult. Various studies have been conducted to detect potentially suspicious branch statements that can be logic bombs and triggers, but suspicious branch statements cannot be properly detected in apps that contain information determined at runtime, such as reflection. In this paper, we propose a tool that can detect suspicious branch statements even when reflection is used in Android apps. It works through recording app execution logs and analyzing the recorded log). The proposed tool can check the relationship between the called method and the branch statement by recording and analyzing the user-defined methods, Java APIs called and method information called through reflection, and branch information in the log while the Android app is running. Experimental results show that suspicious branch statements can be detected even in apps where reflection is used.

• Journal of the Korean Society of Costume
• /
• v.62 no.5
• /
• pp.108-124
• /
• 2012

The purpose of this study is to examine the political and social statements through fashion design, by comparing with more activated statements in the general design area. To achieve this, the documentary study and practical case study have been executed. First of all, the meaning of design politics was defined and the cases of design practice of political and social statements were reviewed and classified historically. Traditionally, designs have been inextricably linked with political authorities and ideologies. As propaganda, it has been used for power authority to seize power and maintain dominance. On the contrary, they could be an instrument to resist and criticize against contemporary power authority and dominant. Next, the political and social statements were traced historically through fashion design on the basis of the two previously reviewed categories. And then, comparing political and social statements between design and fashion design, the contents and ways of their expressions were similar. In design, there were more various ways when the designers were leading collective behavior, but in fashion design, there were more leading voices of socio-political organizations and resistant counter culture groups. Now, new trends are rising constantly where individual designers' creations express many different socio-political beliefs. This study which inquires designers' political and social involvement will be helpful in making people rethink the social role of fashion design and encouraging conscious fashion design activism.

• Journal of the Korean Society for information Management
• /
• v.30 no.3
• /
• pp.89-109
• /
• 2013

The study analyzes mission statements of Library and Information Science schools in the United States. It aims to reveal identities of LIS by Critical Discourse Analysis (CDA). The study examines the strategies or stereotypes of academic mission statements in LIS as a genre. Mission statements are analyzed using discourse analysis to find common ideology using agency, modality, and lexical analysis. A comparative analysis of two mission statements is also conducted within discursive practices to reveal characteristics of two schools. This study has value in that it provides implications for other ideological discussions applicable to LIS.

• Journal of the Korea Society of Computer and Information
• /
• v.3 no.2
• /
• pp.209-216
• /
• 1998

The Korean economy has been under the IMF-led rescue programs since the late 1997. For the transparency of financial currency, Korean government had made the Korean firms which are depend on each other financially compose the consolidated financial statements since 1985, because South Korea's financial crisis has been caused by a string of corporate failures that have put enormous strain on the banking system at a time when the won was plunging against the dollar. But there are many problems to get the transparency in the actions and accountability of both public and private institutions, because of the domestic corporations' structural characteristics and the law of accounting. This paper reviewed, therefore, some problems on the consolidated financial statements and advantages to introducing the combined financial statements through comparing the contents of those statements

• Management & Information Systems Review
• /
• v.6
• /
• pp.137-162
• /
• 2001

Our business conglomerates are sharing their fates economically because of mutual debt warranty among their own affiliates and excessive financial loans. For this reason, it is inevitably restrictive to obtain the whole information on such conglomerates by individual and consolidated financial statements. To solve this problem, the system of combined financial statement was introduced through modifications of the Act of the outside audit of corporations in 1988. As a result, 15 out of this nation's 30 major business conglomerates prepared and submitted their own combined financial statements. In this paper, all financial statements are grouped into financial and non-financial parts, based on characteristics of business control and combined financial statement. Then the business size, financial rate and internal transactions for each of the conglomerates are analyzed, based on which problems of the combined financial statement as announced publicly are clarified. For the system, this study suggests improvement points such as a sufficient publication of any possible situations and interest coordination caused between the date of business settlement and that of preparing combined financial statements by applying principles of sharing to the evaluation of valuable instrument papers for investment and by determining the amount, 5% accounting for the total amount of debt warranty, foreign exchange assets and debts.

• Journal of the Korean Institute of Landscape Architecture
• /
• v.27 no.5
• /
• pp.66-79
• /
• 2000

Landscape impact assessment(LIA) is an aid to decision-making. For the decision maker, LIA provides a scientific examination of the predicted landscape implications of a proposed action and of the mitigation measures, before a decision is taken. Thus, the efficacy of LIA depends on the scientific credibility of the prediction and mitigation measures described in the landscape impact statement. The purpose of this paper was to examine the efficacy of LIA through the content analysis of prediction and mitigation measures in the selected 39 landscape impact statements and 34 environmental impact statements. The content of the selected statements was analyzed in terms of the quantification, precision, significance, and likelihood. The results showed that both prediction and mitigation measures were very low in the scientific credibility. Specifically, the prediction was ambiguously described without scientific probability, and the effect of mitigation measures was not specifically presented in the reports. Thus, landscape impact statement can not give credible information in the decision making process, which weakens the efficacy as an aid to decision-making. Based on the results, several suggestions were presented to enhance the efficacy of LIA.

• Korean journal of food and cookery science
• /
• v.28 no.4
• /
• pp.451-461
• /
• 2012

The purposes of this study were to examine the financial statements and analyze the financial soundness of contract foodservice management companies(CFMC) using the financial ratio. The statistical data analysis was completed using Microsoft Excel(ver.2007) for the trend line equation and using SPSS Win(ver.18.0) for wilcoxon-rank sum test. Increased asset, debt, capital and sales occurred in most of the CFMCs, but the financial trend of firm D decreased for operating profit and net profit. The financial ratio for investigating a firm's financial soundness was based on liquidity, stability, profitability, activity, and growth through financial statements. Most of the CFMCs had maintained outstanding financial soundness from 1999 to 2011. The financial statements during the decade were verified and fluctuated. The directly affected CFMCs by a school foodservice' sanitation accident had maintained better financial statements than those of other CFMCs. Therefore, there was opportunity for directly affecting CFMCs involved in school foodservice' sanitation accident to diversify the business portfolio of the firms.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.11
• /
• pp.235-242
• /
• 2021

The paper aims to examine the relationship between the Board of Directors' characteristics and the timeliness of financial statements of listed firms in Vietnam. Accordingly, research data was collected from the FiinPro Platform database system, which included financial statements of 548 organizations listed on the Hochiminh Stock Exchange and the Hanoi Stock Exchange from 2013 to 2018. The paper employs the OLS regression method with a strong standard error method and FGLS to handle the problem of variable variance and autocorrelation. The research results show that the following three factors have significant impacts on the timeliness of financial statements: the duality of Chairman, the age of Chairman, and the change of members of the Board of Directors. The findings suggest that the duality of the Chairman of the Board of Directors will lead to a decrease in control effectiveness, adversely affecting the timeliness of the financial statements. In addition, the change of members in the Board of Directors will lead to a positive change in the timely provision of information. The age of the Chairman of the Board of Directors also positively impacts the timeliness of financial statements.