• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.193-207
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• 2022

The purpose of this study was to find out what factors influence the preparation of financial statements in accordance with the International Financial Reporting Standards (IFRS) for Vietnamese businesses. The survey included 150 enterprises, including parent companies of state-owned economic groups, parent companies that are listed companies, large-scale public companies that are unlisted parent companies, and enterprises with 100 percent foreign direct investment, that will apply IFRS voluntarily from the year 2022 and switch to the mandatory application from the year 2025 (Ministry of Finance, 2016). The survey was carried out with the help of the Google Form tool, and the data was processed using EFA and regression analysis methods on the SPSS 22.0 software. The findings show, for enterprises in Vietnam, that six factors influence the preparation of financial statements in accordance with IFRS, ranked in order of influence from high to low: (i) Related party requirements; (ii) Professional qualifications of accountants; (iii) Roles of enterprise managers; (iv) Forms of capital ownership in enterprises, (v) Institutional regulations, and (vi) Operational characteristics of the enterprise. In addition, the study also shows that, for enterprises in Vietnam, the requirements of related parties are an important factor to promote the preparation of the financial statements of enterprises according to IFRS.

• Journal of East-West Nursing Research
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• v.22 no.1
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• pp.68-77
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• 2016

Purpose: This study was conducted to classify the subjective perception of college students on the role of parents and to identify the characteristics of each classified type. Methods: The Q methodology was used for this study interviewing 150 college student, 70 statements were derived as a result from interviews conducted among college students. Thirty seven final Q-statements were derived by categorizing the statements based on significant similarities. The Q-statements were sorted by 37 college students. The collected data was analyzed through PC QUANL. Results: The analyzed types resulted in 4 categories:"friend-like parents type," "stability-oriented parents type," "discipline and guidance parents type", and "personality nurturing parents type." Conclusion: The result of this study can be utilized for establishing a proper role and values of parenting. It can also contribute to designing an important educational material for parental education.

• Journal of the Korean Home Economics Association
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• v.41 no.3
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• pp.17-30
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• 2003

The purpose of this study was to explore the difference mother-child verbal interaction between wordless and narrative picture book. Forty-two 4-year-old middle class children(21 girls and 21 boys) and their mothers were observed in their home. Major findings were as follows: 1) Mothers' verbal interaction strategies shows difference according to the genre of the book. Mothers used more descriptive statement, descriptive questions, inferential statements, evaluative statements and elaborative feedback when sharing the wordless book than the narrative book. 2) Children differently interact when reading picture books of different genres. Children used more descriptive statements, inferential statements and elaborative feedback. 3) Compared with the narrative picture boot mother and child engaged in more turn-taking when reading the wordless picture book. 4) While the proportion of collaborative type was higher when reading the wordless boot the proportion of passive type was higher when the narrative book.

• Archives of Craniofacial Surgery
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• v.25 no.3
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• pp.159-160
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• 2024

• Journal of Sport and Applied Science
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• v.5 no.2
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• pp.39-46
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• 2021

Purpose: This study aims to analyze the management environment provincial and municipal professional soccer teams based on financial statements at a time when strengthening the financial soundness of domestic professional soccer teams is emphasized. Research design, data, and methodology: This study analyzed the financial statements (2018-2020) of the six teams of the provincial and municipal professional soccer teams whose financial statements were disclosed. The statements includes indicators of growth, profit and stability, which represents the main business performance of the entity. Results: As a result of the study, First, in terms of sales growth, sales in 2020 fell sharply year-on-year due to the impact of Covid-19. Second, the increase in sales through the import of player transfer fees had a positive impact on the growth of the business performance of the provincial and municipal professional soccer teams. Third, the profitability of the provincial and municipal professional soccer team is still low. Fourth, the debt ratio of the provincial and municipal professional soccer team was high, indicating that stability was serious. Conclusions: In order to increase sales, various strategies and measures are needed to overcome external factors such as media content products and non-face-to-face content strategies. The provincial and municipal professional soccer team, which has weak self-sustaining operations, needs to generate more profits through transferring players as a new management (profit) model, and first of all, a long-term strategy is needed to secure financial stability by improving the club's profitability.

• Korea Trade Review
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• v.48 no.1
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• pp.29-53
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• 2023

This study analyzes the statements made by representatives of member countries at the WTO Ministerial Conference (MC), the highest decision-making body of the WTO, to examine the position and attitude that Korea has shown at the WTO during the last 27 years. After constructing text dataset by extracting about 1,800 statement documents made by member countries from the WTO document database, the text mining technique is applied to figure out the characteristics of Korea's statements compared to other member countries. Through formal characteristics such as the number of remarks and length of speech, basic attitudes such as continuity of Korea's interest in the WTO and the level of interest in the WTO are measured. In terms of substantive characteristics, the topics in the statements of Korea are categorized through the LDA topic model, and the keywords of Korea for each session are analyzed through comparative analysis with statements by other member countries.

• Korea Journal of Hospital Management
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• v.18 no.1
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• pp.70-87
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• 2013

This study investigated contents of mission statements for Strategic Management of hospitals in Korea and Japan. For the study, 44 tertiary care hospitals in korea, which were accredited by the Ministry of Health and Welfare, were selected. And 83 special functioning hospitals in Japan, which were approved by the Minister of Health, Labour and Welfare, were included. Both quantitative and qualitative analyses were conducted by classifying 5 components of the mission statement; market, service, philosophy, image, contribution. Findings from this study are as follow. First, hospitals in Korea emphasized image(93.2%) and philosophy(81.8%) components in their mission statements, whereas hospitals in Japan highlighted components of service(89.2%) and market(72.3%). In detail, mission statements of Korean tertiary care hospitals describe the components of hospital's image (93.2%), philosophy(81.8%), contribution(56.8%), market(22.7%) and service (18.2%) in order. On the other hand, mission statements of Japanese special functioning hospitals describe hospital's service(89.2%), market(72.3%), contribution(61.4%), image (49.4%) and philosophy(34.9%), respectively. Second, as results of Content analysis, there were some differences in mission statements of hospitals between two countries, and it is mainly from the divergences of standards for recognition of medical institutions, environmental factors, and different ways of mission statement description. For strategic hospital management, carrying out innovative restructuring organization or promoting of research and training for medical development is considered as a desirable approach. However, clear description of mission statement is more important and it is required for effective control and managing organization. And then the mission should be communicated within an organization so all internal members understand it and put their efforts to achieve the mission of organization. In conclusion, it is recommended that a leader and senior managers should re-evaluate its mission statement whether it reflects characteristics of an organization. In addition, a mission statement should be created or improved based on critical decision, as well as it should be clearly shared within an organization in order to become a future oriented organizations.

• Journal of Korean Academy of Nursing
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• v.23 no.2
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• pp.269-283
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• 1993

The purpose of this study was to develop a typology of stress in Nurses through the use of a Q methodology. The research was done between June, 1 and November 30,1992 Fifty nurse working in a hospital were interviewed to solicit statements on their opinions about concepts factors and coping methods related to stress. The statements which were collected were classified and categorized to a find list 48 statements. Each of the statements was written dr a separate card and 30 nurses were a shed to sort the co\ulcorner\ulcorner\ulcorner ac-cording the degree of agreement along with quasinormal distribution. The results of the sorting by each subject were coded and analyzed using the Quanal PC program. As a result of the analysis, four types were identified ; Type I was classified and named as ” neccessary for living Type II was named as ” stimulues to be avoided Type III was named as ” situation to be consumption. Type IV was named as ” self-limited problem which can be solve The correlation among each types was relatively high, but the characteristics of each type are unique and distinct. throughout this study, it was indentified that the type of Nurse’s stress would be formed.

• Journal of Korean Academy of Nursing Administration
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• v.19 no.1
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• pp.7-16
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• 2013

Purpose: The purpose of this study was to analysis the financial statements of university hospitals and to apply the results to build nursing management strategies. Methods: Data on the financial statements of university hospitals were collected each hospital's homepage or internet search from February to June, 2010. Financial statements of 11 hospitals were analyzed using the 4 categories of financial ratio analysis method: liquidity, performant, growth and turnover. Results: Overall results showed that the financial status the university hospitals were unstable, and many financial indicators did not meet financial standard ratios. Only 8 financial indicators of total 19 indicators satisfied financial standard ratios. Conclusion: The results of financial statements analysis suggest that nurse managers should develop the blue ocean strategy for diversification of nursing services to improve financial ratios of liquidity, performance, and growth. Using a unit-based just-in-time system for effective supply management would help to increase profits and to decrease costs of hospital by improving financial ratios of turnover.

• The Journal of Korean Medical History
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• v.31 no.1
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• pp.135-147
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• 2018

Analyzing the Book of Changes, researchers noted that animals and plants utilized as symbols in the Book of Changes were later used as medicinals in East Asian medicine. They found 24 animals and plants utilized as symbols in the Book of Changes; specifically in six statements on the hexagrams and 53 statements on the lines. The animal and plant symbols in 59 statements are more clearly interpreted with the descriptions in the Compendium of Materia Medica. Eleven plants referenced in the Book of Changes were written with their nicknames, causing confusion to the researchers of later times. Using the Compendium of Materia Medica however, these plants can be identified. Livestock were mentioned 34 times among the 59 statements, with horse and cattle being the most often at eight times, each. They are subdivided according to their sex and color. The writers of the Book of Changes constructed an elaborate symbol system with the animals that are familiar to people, and which, through this research, has been decoded through cross references to the Compendium of Material Medica.