• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2013년 추계학술대회
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• pp.209-219
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• 2013

The research is to evaluate the statistical difference between K-GAAP(Generally Accepted Account Principles) in 2008 year and K-IFRS(International Financial Reporting Standards) in 2012 year. H Motor Company, S Electronics and L Electronics are the three representative firms adopting K-GAAP and K-IFRS in Korea. The ${\chi}^2$ homogeneous test are used to identify the reduction of the number of account items of four financial statements such as Statement of Financial Position(SFP), Statement of Comprehensive Income(SCI), Statement of Cash Flow(SCF), and Statement of Change in Equity(SCE) between K-GAAP and K-IFRS.

• 한국안전학회지
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• 제31권1호
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• pp.1-6
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• 2016

Severity and frequency of industrial accidents are typically used to assess the "absolute" risk associated with the industrial machines and devices ("items") which are subject to safety certification or self-declaration of conformity. However, the "relative" risk associated with a particular item can further be assessed based on unit severity and unit frequency where the total number of item in use is taken into account. This study first attempts to estimate the total number of each item in use which was recently selected for safety certification or self-declaration of conformity. The appropriateness of such selection is recapitulated based on the relative risk involved. Analysis results indicate that depending on items, the relative risk is differentiated from the absolute risk. Recent selection of items for safety certification or self-declaration of conformity is then revisited for its validity. The relative risk based on unit severity and unit frequency of industrial accidents, together with the absolute risk, may be used to further categorize items for safety certification or self-declaration of conformity in the future.

• 말소리와 음성과학
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• 제2권4호
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• pp.193-212
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• 2010

The purpose of our study was to provide effective speech evaluation items examining the variables of speech that successfully predict the speech intelligibility in CP children. The subjects were 55 children with spastic type cerebral palsy. As for the speech evaluation, we performed a speech subsystem evaluation and a speech intelligibility test. The results of the study are as follows. The evaluation task for the speech subsystems consisted of 48 task items within an observational evaluation stage and three levels of severity. The levels showed correlations with gross motor functions, fine motor functions, and age. Second, the evaluation items for the speech subsystems were rearranged into seven factors. Third, 34 out of 48 task items that positively correlated with the syllable intelligibility rating were as follows. There were four items in the observational evaluation stage. Among the nonverbal articulatory function evaluation items, there were 11 items in level one. There were 12 items in level two. In level three there were eight items. Fourth, there were 23 items among the 48 evaluation tasks that correlated with the sentence intelligibility rating. There was one item in the observational evaluation stage which was in the articulatory structure evaluation task. In level one there were six items. In level two, there were eight items. In level three, there was a total number of eight items. Fifth, there was a total number of 14 items that influenced the syllable intelligibility rating. Sixth, there was a total number of 13 items that influenced the syllable intelligibility rating. According to the results above, the variables that influenced the speech intelligibility of CP children among the articulatory function tasks were in the respiratory function task, phonatory function task, and lip and chin related tasks. We did not find any correlation for the tongue function. The results of our study could be applied to speech evaluation, setting therapy goals, and evaluating the degree of progression in children with CP. We only studied children with the spastic type of cerebral palsy, and there were a small number of severe degree CP children compared to those with a moderate degree of CP. Therefore, when evaluating children with other degrees of severity, we may have to take their characteristics more into account. Further study on speech evaluation variables in relation to the severity of the speech intelligibility and different types of cerebral palsy may be necessary.

• The Journal of Asian Finance, Economics and Business
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• 제6권3호
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• pp.327-337
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• 2019

The aim of this research is to contribute to enhancing the competitiveness of automotive parts suppliers while departing from the dependent relationship structure, by developing and interpreting factors that affect sale, which are financial achievements, in a practical way. The research data covered 200 companies from 2013-2017. The study hypothesis was verified by dividing the hypothesis into Model1 with control variables only and Model2 with control variables in independent variables. As a result of hypothesis testing, regarding sales, only capital size showed to have an effect in Model1, while in Model2, asset size, number of employees and joint ventures with foreign companies did but the other remaining factors did not. In particular, the results showed that an increase in financial performance required 'Economies of scale', and that companies that concentrated on a small number of items, diversified products into four or more items, or owned two to four suppliers, reaped positive results in financial performance. Therefore, in addition to the selection and concentration of corporate management for production items and account management, applying strategies, like the inter-company M&A, consortiums and co-branded strategies to achieve 'Economy of scale', would highly enhance the financial performance of automotive parts suppliers.

• Journal of Nutrition and Health
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• 제33권8호
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• pp.882-889
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• 2000

This study was conducted to examine contribution of specific foods to absolute intake and between-person variation in nutrients consumed by 2037 adults living in Korean rural area using one day 24-hour recall method. To measure contribution of food to absolute nutrient intake, all foods consumed were ranked by percentages calculated as the sum of the nutrient intake contributed by a given food divided by the total nutrient intake from al categories. To assess between-person variability in nutrient intake, stepwise multiple regression analysis was used with total nutrient intake from al foods as the dependent variable and the nutrient amount from each of all foods as independent variables. The kind and the number of foods necessary to account for the variation in nutrient intake among persons varied significantly depending on the nutrient. The nutrients contributing more than 80% of total intake with a few number of food items were ${\beta}$-carotene(ll), vitamin C(15) and vitamin A(16). Foods sometimes overlooked as important sources were found in some instances to be quantitatively important to population intake. Even though rice and Korean cabbage kimchi do not contain much nutrients in quantity, they made a major contribution to most nutrient intake of subjects because of large serving size and high frequency of intake. The food items and contributing order for between person variance was different from those of absolute intake. A large fraction of the variability of nutrient intake in this population was explained by a small number of foods. Fewer foods were required to explain a given proportion of the between-person variance in intake than to account for the same proportion of the popylation\`s total intake. These data may be useful in the development of dietary assessment instrument and in nutrition education. (Korean J Nutrition 33(8) : 882-889, 2000)

• 산업경영시스템학회지
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• 제35권1호
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• pp.148-153
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• 2012

When the number of items of same type of industrial property is quite large, calculating depreciation for a group of such items may be more efficient than depreciating each item separately. Several different depreciation systems may be used for group depreciation. If the life of each vintage in an account are not estimated, then the BG procedure can be used; the BG procedure puts all vintages of the same type of property into a single broad group for depreciation purposes. In this case, only an estimate of the PASL and the net salvage ratio for all the property in the broad group is needed to calculate the depreciation charge.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2013년도 춘계 학술논문 발표대회
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• pp.124-125
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• 2013

The purpose of this research is to propose an approximate estimation system for Modernized Hanok. Mock-up (Jisinjae) site data has been collected and analysed to characterize the modernized Hanok and to examine the range of cost fluctuation rate with each work items. As a result, number of floor, area (㎥), shape, methods and materials were considered as key factors for price change on the total construction cost. Furthermore, wood structure (34%) and roof (17%) account for major cost percentage. The cost fluctuation rate of two factors were -3.3%~+5.6% (wood structure) and -4.1%~+4.2% (roof). For further research, existing method will be analysed in order to developing the Hanok estimation system. And the cost fluctuation rate of every work items will be continually evaluated.

• 한국의료질향상학회지
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• 제22권1호
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• pp.71-90
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• 2016

Purpose: Objective of this study was to investigate how often nurses to perform patient safety activities. Methods: 521 observations were collected in 9 hospitals by 107 nursing students. Nurses' patient safety care activities were measured 0 (not at all) to 10 (all the time) scores. Descriptive statistics, independent t-test, one way ANOVA, correlation, multiple regression used to analyse data. Results: Items like 'Initial nursing assessment', 'drug management bring on', 'preparation for radiology test', 'falls assessment', 'nursing record' got high scores. But, scores of 'patient identification', 'verbal order management', 'hand hygiene' were lower than others. Each scores were different significantly according to institutions and departments. Within a same institution, the variance of scores, especially in 'patient identification', 'hand hygiene' were great. Scores of activities were different according to characteristics of institutions like type, location, number of beds, teaching hospital, number of accreditation, JCI accreditation. Predictors influencing nurses' patient safety activities were type, location and accreditation. These predictors account for 19.4% of variance. Conclusion: Performance of nurses' patient safety activities were different significantly according to characteristics of institutions. The important items like 'patient identification', 'hand hygiene' had achieved lowest performance. Further researches are needed to improve the basic safety activities.

• 한국농촌건축학회논문집
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• 제26권1호
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• pp.1-9
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• 2024

This study was motivated by the need to identify the characteristics of professionals involved in planning exterior spaces in urban development projects and to provide guidelines for maintaining the identity of urban images. Urban development's impact on external spaces can alter the image of the urban structure, especially due to the many boundaries between urban and rural areas. Therefore, there is a need for public standards for external spaces in such projects. This study collects and analyzes experts' opinions to understand the characteristics of each professional, selects the relative importance of each, and uses this as a guideline for step-by-step deliberation in planning external spaces. The research scope includes analyzing each expert's characteristics based on the external space evaluation items from Lee Limjeong's 2023 study, which builds upon existing research, and presenting the importance and priority of each expert. As a methodology, a questionnaire was conducted for each expert group using the indicators established in Lee Lim Jung's 2023 study for external spaces in urban development projects. An in-depth analysis was performed using the Analytic Hierarchy Process (AHP) for each expert. Using AHP analysis, the composite weight for each of the 17 detailed items was first adjusted by the number of item weights to account for the classification level of the large and detailed items. Then, the composite importance was calculated by multiplying the importance of the large, medium, and detailed classifications. The calculated composite importance was finally adjusted by applying the number of item weights again, ensuring the sum of the 17 importance values equals 1. The final importance calculated through this process was then presented by occupation.

• 무역상무연구
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• 제67권
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• pp.187-208
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• 2015

The Korea China FTA was signed on June 1 2015. It includes some concessions regarding major export items in the manufacturing sector for the protection of primary industries and preferential tariffs for a number of products produced in the Kaesong Industrial Complex. Primary industries are what the Korean government paid the greatest attention to. Rice was excluded from the negotiations from the get go, and was joined by 548 other food items including pork, apples, pears, beef, chili, garlic etc. These foodstuffs account for about one-third of the agricultural and livestock products that Korea produces, and are not going to be subject to tariff elimination. The results of the study are as follows: Korean government policy is to maintain of agri-food export support system, eliminate of agri-food non-tariff barriers, foster of agri-food export SMEs and expand of investment of foreign agri-food company. Korean firms strategy is to establish of regional marketing strategy, ensure of high quality agri-food and develop of food packaging technologies, establish of agri-food export logistics center and take advantage of the FTA preferential tariff.