• 제목/요약/키워드: Statements

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시각적 평가에 의한 개더 드레이프 형상 분석 (Analysis of Types of Gather Drape with Visual Evaluation)

  • 이명희;정희경
    • 한국의상디자인학회지
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    • 제7권1호
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    • pp.33-40
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    • 2005
  • Gathering is method used to control fullness along a seam line. The purpose of this study was to investigate the relationship between the quantitative research and qualitative method; the effect of gather and the types of gather drape. The experimental design consists of four factors: (l) three kinds of different weight and thickness of fabrics (2) three kinds of stitch densities (3) five kinds of ratio of gathers (4) three kinds of grain directions. Therefore one hundred thirty five (135) samples were made. And utilized SPSS WIN 10.0 Package in data analysis. The results of this study were as follows; First, after frequency analysis, side height, hem line width, node depth, node count, node width accorded with these result data recording. Second, after correlation analysis, side height related with front statements. Side height and entire visual was negative correlation. Hem line width, node depth, node count with section statements was negative correlation but node width at section statements was positive correlation. Third, after $k^2$ analysis, front picture parts getting excellent evaluation were 1st side height, 3rd hem line width, 4th node depth, 3rd node count, 3rd node width. And section illustration parts getting excellent evaluation were 4th side height, 1st hem line width, 2nd node depth, 3rd node count, 4th node width.

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노인요양시설 간호사의 치매환자 통증확인 유형 (A Study on the Types of Pain Identification by Nurses for Nursing Home Patients with Dementia)

  • 이수정;장성옥
    • 기본간호학회지
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    • 제17권4호
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    • pp.508-519
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    • 2010
  • Purpose: This study was done to identify the types of pain identification made by nurses caring for patients with dementia in nursing homes. Method: To collect the Q-population, 12 nurses working in nursing homes were interviewed. From the collected data, 69 statements were derived and eight patterns of pain identification were categorized. Thirty statements were derived as the Q-sample. Thirty nurses were sampled as the P-sample. The 30 Q-cards with Q-statements were Q-sorted by the P-sample. The results of the Q-sorting were coded and analyzed using the PC QUANL program. Results: Five types of pain identification were identified by nurses for patients with dementia living in nursing homes; Type 1 was named "estimating based on verbal expressions". Type 2 was named "reasoning through physical symptoms". Type 3 was named "confirming pain based on nonverbal expressions being consistent with conditions of physical function". Type 4 was named "empathizing with vocal expressions". Type 5 was named "confirming by comparison with objective pain indicators one by one". Conclusions: The results of this study indicate that comprehensive understanding of pain identification by nurses could help improve the assessment of pain in patients with dementia.

SVM 기반의 재무 정보를 이용한 주가 예측 (SVM based Stock Price Forecasting Using Financial Statements)

  • 허준영;양진용
    • 정보과학회 컴퓨팅의 실제 논문지
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    • 제21권3호
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    • pp.167-172
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    • 2015
  • 기계 학습은 컴퓨터를 학습시켜 분류나 예측에 사용되는 기술이다. 그 중 SVM은 빠르고 신뢰할 만한 기계 학습 방법으로 분류나 예측에 널리 사용되고 있다. 본 논문에서는 재무 정보를 기반으로 SVM을 이용하여 주식 가격의 예측력을 검증한다. 이를 통해 회사의 내재 가치를 나타내는 재무정보가 주식 가격 예측에 얼마나 효과적인지를 평가할 수 있다. 회사 재무 정보를 SVM의 입력으로 하여 주가의 상승이나 하락 여부를 예측한다. 다른 기법과의 비교를 위해 전문가 점수와 기계 학습방법인 인공신경망, 결정트리, 적응형부스팅을 통한 예측 결과와 비교하였다. 비교 결과 SVM의 성능이 실행 시간이나 예측력면에서 모두 우수하였다.

Factors Influencing the Implementation of Non-profit Organization Financial Statements of Political Parties: Evidence from Indonesia

  • JATMIKO, Bambang;LARAS, Titi;WIJAYANTI, Anatya
    • The Journal of Asian Finance, Economics and Business
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    • 제7권11호
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    • pp.185-194
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    • 2020
  • This study aims to find out whether political parties apply financial reports under PSAK (Statement of Financial Accounting Standards) No. 45. The Stewardship Theory provides the analytical framework. The objects in this study were 16 Yogyakarta City Political Parties in the Special Region of Yogyakarta, with the total number of 64 respondents. The application for processing data in this study used SPSS 22 version. Based on the results of analyzing data, H1, which had a sig (2-tailed) value of 0.026 <0.05, then H0, stating that there was an influence of the statement of financial position on the implementation of PSAK, was rejected. H2 had a sig (2-tailed) value of 0.116> 0.05, so that H0, stating that there was no significant effect of the activity report on the implementation of PSAK, was accepted. H3 had a sig (2-tailed) value of 0.027 <0.05, meaning that it rejected H0, which stated that there was a significant effect of the cash flow statement on the implementation of PSAK. Furthermore, H4 had a sig (2-tailed) value of 0.744> 0.05, indicating that H0 was accepted, stating that there was a significant effect of notes to the financial statements on the implementation of PSAK.

Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia

  • SUMARYATI, Anna;PRAPTIKA NOVITASARI, Eka;MACHMUDDAH, Zaky
    • The Journal of Asian Finance, Economics and Business
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    • 제7권10호
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    • pp.795-802
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    • 2020
  • This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.

객체지향 패러다임에 기반한 사용자 관점지원 공간질의 모델 (A Spatial Query Model Supporting Users View based on Object-oriented Paradigm)

  • 고명철;오현석;주인학;최윤철
    • 한국정보과학회논문지:컴퓨팅의 실제 및 레터
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    • 제6권1호
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    • pp.1-10
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    • 2000
  • Spatial analysis in GIS provides an important way that helps the end-users decision-making. For such a reason, query model for analysis should be able to support the users view conceptually in constructing query statements. The traditional approaches in design of query model used to extend the functionality of model that basically designed for manipulation of attribute-operations by appending operators for spatial operations to the query statements of model. However, by the reason of spatial operation's characteristics that are different from those of attribute operations In nature, the structures of query statements in previous approaches are unnatural, inconsistent, and therefore those query models in previous approaches are not able to support the users view in retrieving analysis. In this paper, we proposed the methodology for constructing of user query and internal processing this query based on object-oriented paradigm, in the view of spatial operations by using the basic concept that spatial query is a methodology for spatial analysis. In addition, we presented a strong possibility of designing spatial query model that might actively have interaction with its user by implementing CIW(Class-Information Window) query interface corresponded with the methodology proposed in this paper.

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영어권 학습자를 위한 한국어 구어 문법 교육 - 보고 표지 '-대'를 중심으로 - (Teaching Grammar for Spoken Korean to English-speaking Learners: Reported Speech Marker '-dae'.)

  • 김영아;조인정
    • 한국어교육
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    • 제23권1호
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    • pp.1-23
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    • 2012
  • The development of corpus in recent years has attracted increased research on spoken Korean. Nevertheless, these research outcomes are yet to be meaningfully and adequately reflected in Korean language textbooks. The reported speech marker '-dae' is one of these areas that need more attention. This study investigates whether or not in textbooks '-dae' is clearly explained to English-speaking learners to prevent confusion and misuse. Based on a contrastive analysis of Korean and English, this study argues three points: Firstly, '-dae' should be introduced to Korean learners as an independent sentence ender rather than a contracted form of '-dago hae'. Secondly, it is necessary to teach English-speaking learners that '-dae' is not equivalent to the English report speech form. It functions more or less as a third person marker in Korean. Learners should be informed that '-dae' is used for statements in English, if those statements were hearsay but the source of information does not need to be specified. This is a very distinctive difference between Korean and English and should be emphasized in class when 'dae' is taught. Thirdly, '-dae' should be introduced before indirect speech constructions, because it is mainly used in simple statements and the frequency of '-dae' is very high in spoken Korean.

Convergence with International Financial Reporting Standard and Its Effect on Stock Return: Evidence from Malaysia

  • ZAKARIA, Zukarnain;SORAYA, Evi Oktoviana;ISMAIL, Mohd Roslan
    • The Journal of Asian Finance, Economics and Business
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    • 제8권12호
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    • pp.153-158
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    • 2021
  • Convergence is the process of gradual adoption of a certain accounting standard issued by different regulatory bodies. The aim is to achieve uniformity and standardization across borders to open opportunities for international investment and collaboration. The implementation of IFRS, in theory, encourages more transactions by presenting financial statements in a simple and understandable manner for all investors and other businesses interested in the company. Using event study methodology, this study investigates whether Malaysian companies' adoption of IFRS is recognized by the investment community. A total of 89 public listed companies in Bursa Malaysia are involved in this study. The results show that about 62.8 percent of the companies that adopted IFRS-based financial statements experienced an increase in their average abnormal return after the announcement. However, the paired sample test results show that only 5.6 percent out of 89 companies studied experience a significant difference in abnormal return before and after the announcement. The inexistence of the average abnormal return difference between before and after the announcement may indicate that IFRS-based financial statements do not have any new market informational content. This study found little evidence to show that convergence with IFRS affects the company's stock price in Malaysia.

초등학생들의 과학 글쓰기에 나타난 과학적 추론의 유형과 수준 (Scientific Reasoning Types and Levels in Science Writings of Elementary School Students)

  • 임옥기;김효남
    • 한국초등과학교육학회지:초등과학교육
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    • 제37권4호
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    • pp.372-390
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    • 2018
  • The purpose of this research is to know the scientific reasoning ability of elementary students. In order to find it, 320 elementary students wrote a report about germination of the 700 or 2,000 years old seeds. Their writings were analyzed by scientific writing analysis frameworks, Scientific Reasoning Types and Scientific Reasoning Level Criteria developed by Lim (2018). Minto Pyramid Principles was used to show statements and relations of statements related to scientific reasoning. This paper showed scientific reasoning statements of elementary students about germination of seeds. The characteristics of scientific reasoning of elementary students were as follows. In the process of logical writing by the types of scientific reasoning, many students showed various characteristics and different levels. In the writings based on inductive reasoning, they did not distinguish between common features and differences of cases, and did not derive the rules based on common features and differences of the cases. In the writings based on deductive reasoning, there were cases where the major premise corresponding to the principle or rule was omitted and only the phenomenon was described, or the rule was presented but not connected with the case. In the writings based on abductive reasoning, the ability to selectively use the background knowledge related to the question situation was not sufficient, and borrowing of similar background knowledge, which was commonly used in other situations, was very rare.

유아기 지속가능발전교육을 위한 교사역량에 대한 개념도 연구 (A Concept Map Study on Teacher Competency for ESD(Education for Sustainable Development) in Early Childhood)

  • 이효빈;권연희;안정은
    • 한국보육지원학회지
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    • 제17권6호
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    • pp.53-72
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    • 2021
  • Objective: This study aimed to reveal early childhood teachers' perceptions of teacher competency for ESD using concept mapping and demonstrating its importance. Methods: 16 early childhood teachers in charge of 3-5 year olds conducted statement writing, and then the importance of selected statements were rated by 160 early childhood teachers in charge of 3-5 year olds. Selected statements were analyzed through multidimensional scaling and hierarchical cluster analysis. Results: Early childhood teachers perceived teacher competency for ESD in early childhood as concept mapping with two-dimensions and six clusters. The following six clusters were established (1) ethics for sustainable development, (2) willingness to participate in ESD, (3) development and operation of a sustainable development curriculum, (4) recognition and practice of environmental issues, (5) realization of value for sustainable development, and (6) practical thinking for ESD. And then among the six clusters, the most important cluster was recognized as 'ethics for sustainable development', and among the statements 'having an open mind to understand multiculturalism and the disabled' was considered relatively important Conclusion/Implications: Based on these results, we discussed the importance of teacher competency for ESD in early childhood, development of teacher competency scale, and preparation of a teacher education plans for each competency.