• The Mathematical Education
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• v.53 no.1
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• pp.41-55
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• 2014

In recent years, there has been increasing interest in the pedagogical importance of counter-examples that contradict statements about mathematics education research and the curriculum revision process for high school mathematics courses. Using a literature research method, this study analyzed views about counter-examples according to a method of approach to statements and the classification of counter-examples and their criteria. The study also described the learnability of the content of counter-examples presented in Korean secondary school mathematics textbooks. The results showed that generating many counter-examples enables learners to understand mathematical concepts exactly, construct links between mathematical contents, and have flexible thoughts about mathematical objects. Considering the learnability of counter-examples, the contents of counter-examples in school mathematics textbooks are needed for mathematics teachers and students to generate numerous counter-examples and verify the justification of generating counter-examples in various manners.

• Journal of The Korean Association For Science Education
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• v.24 no.3
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• pp.468-480
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• 2004

It has been criticized that there are discrepancy between 'general statements' of the curriculum and subject-matter curricula. The possible reasons for this are as follows: The developers of the general statements were educational curriculum specialists. These specialists were not good enough to develop general statements and guidelines of subject matter curricula reflecting the characteristics of science contents, to examine developed science curriculum, and to give feedback to science curriculum developers. Under the present curriculum developing system where curriculum is developed in ten months or less by the research team commissioned unpredictably and imminently, it might be difficult to develop valid and precise science curriculum reflecting the purport of the general statements and teachers' needs. The inadequacy of these curriculum development processes resulted in (1) inconsistent statement about the school year to be applied to differentiated curriculum, (2) abstract and ambiguous stating about the characteristics, teaching-learning and assessment guidelines of enrichment activities, and (3) failure to reduce science contents to a reasonable level. Therefore curriculum development centers should be designated in advance to do basic research at ordinary times, and organized into a cooperative system among them. Two years or more of developing time and wider participation of scientists are recommended to develop more valid and precise science curriculum. In addition, commentaries on science curriculum should be published before textbook writing begins.

• The Korean Journal of Applied Statistics
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• v.33 no.3
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• pp.321-334
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• 2020

The US Federal Reserve (Fed) has decided to cut interest rates. When we look at the expression of the FOMC statements at the time of policy change period we can understand that Fed has been communicating with markets through a change of word selection. However, there is a criticism that the method of analyzing the expression of the decision sentence through the context can be subjective and limited in qualitative analysis. In this paper, we evaluate the signaling effect of FOMC statements based on previous research. We analyze decision making characteristics from the viewpoint of text mining and try to predict future policy trend changes by capturing changes in expressions between statements. For this purpose, a decision tree and neural network models are used. As a result of the analysis, it can be judged that the discrepancy indicators between statements could be used to predict the policy change in the future and that the US Federal Reserve has systematically implemented policy signaling through the policy statements.

• Korean Business Review
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• v.14
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• pp.31-44
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• 2001

The purpose of auditing is to express an auditor's opinion on the fair presentation of the financial position and business operations of companies according to the financial accounting standards, and to raise the reliability of the financial statements and to enable the user of the financial statements to make a proper judgement on the companies. There should be an audit risk in the audit of the financial statements in a modem sense because it is done by the sampling audit not by the detailed one. Audit risk is the risk that an auditor may unknowingly fail to modify appropriately the auditors' report on financial statements containing a material misstatement. The audit risk eventually hurt the reliability of the financial statements when the auditors set up different audit risks because it is determined by the auditor's professional judgement. Thus, there have been negative opinions on the Audit Risk Model suggested in the SAS No. 47 because it cannot explain the process of auditor's judgement and bring different results. In view of the results so far achieved, which influences the auditor's decision making, should be done by the Belief Function Mode Model in a position of raising the reliability of the financial statements and emphasizing the usefulness and effectiveness of the auditing.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• Journal of The Korean Association For Science Education
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• v.43 no.3
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• pp.277-294
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• 2023

Science education researchers have discussed more effective STPD(Science Teacher Professional Development) based on a variety of perspectives, pointing out the limitations of traditional STPD. In this study, we selected eight major issues for more efficient STPD based on the literature review, summarized the literature review contents for each issue, and proposed a draft STPD standard based on the literature review. Using the draft STPD standard, a questionnaire for the Delphi survey was developed and a two-phase Delphi survey was conducted. The questionnaire consisted of 25 statements describing the STPD standard, and respondents were asked to indicate the validity and importance of the statement on a Likert scale, followed by an explanation and suggestions for revision. Twenty-one science educators and science teachers participated in the Delphi survey, and the results of the second round of the survey showed high levels of agreement on the validity and importance of all statements describing the STPD standard. For the content validity ratio and coefficient of variation, all statements met the criteria, and for the convergence and consensus, all but two statements met the criteria. Two statements were revised to reflect comments from the Delphi survey and were included in the final STPD standard. As a result, we developed STPD standard consisting of 23 statements in eight categories, and we discussed the disadvantages and advantages of the developed STPD standard and how to utilize them, as well as suggestions for future improvement and research.

• Proceedings of the IEEK Conference
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• 2005.11a
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• pp.1225-1228
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• 2005

This paper compares the differences between Java virtual machine and x86 processor in data transfer viewpoint. Memory models of JVM and x86 are analyzed and the data transfer paths are identified. As all operations must be performed to the values on operand stack, a great many data transfer operation is unavoidable in JVM. We also lists the number of data transfer operations necessary for executing some typical high-level language statements including assignment, arithmetic, conditional, and iterative statements.

• IE interfaces
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• v.4 no.1
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• pp.35-46
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• 1991

The purpose of this paper is to present how to prepare pro forma manufacturing cost, and profit and loss statements using the historical data of the industry to which the project under consideration belong to. This approach is proposed because it is relatively simple compared with possible alternative methods. The approach proposed here can be used in countries other than Korean if relevant historical data is available. An example is shown.

• Communications of the Korean Mathematical Society
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• v.24 no.2
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• pp.277-280
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• 2009

In this paper, we prove the following two statements: (1) There exists a Hausdorff locally $Lindel{\ddot{o}}f$ centered-$Lindel{\ddot{o}}f$ space that is not star-$Lindel{\ddot{o}}f$. (2) There exists a $T_1$ locally compact centered-$Lindel{\ddot{o}}f$ space that is not star-$Lindel{\ddot{o}}f$. The two statements give a partial answer to Bonanzinga and Matveev [2, Question 1].

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.12
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• pp.277-293
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• 1999

As the CISG has been legislated for a new legal system playing roles as uniform rules which govern international sale of goods, it requires appropriate criterion of interpretation. The Convention distinguishes between two levels of interpretation. One concerns the interpretation of the rules of contract law contained in the CISG itself, and the other the interpretation of specific statements or the conduct of the individual parties to a transaction.