• 제목/요약/키워드: data adjustment

검색결과 1,955건 처리시간 0.025초

The Amount of Earnings Per Share's Adjustment and Earnings Management

  • Paricheh, Monireh;Mehrazeen, Alireza;Shiri, Mahmoud Mousavi
    • 산경연구논집
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    • 제4권1호
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    • pp.15-21
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    • 2013
  • Purpose - Our goal was to determine whether there is a relationship between actual profits' deviation from the profits expected in earnings per share's adjustment announcements and the degree of apparent earnings management in annual financial statements. Research design, data, and methodology - The samples consisted of 133 companies from ten industries. The companies were selected among those listed in the stock exchange, and their data were examined covering the two-year period from 2008 to 2010. Tests were conducted using a regression model and SPSS statistical software. Results - The findings indicate the following. There is no significantly positive relationship among the last earnings per share's adjustment forecast, the first earnings forecast per share, and earnings management. Moreover, the amount of the latest earnings per share's adjustment forecast relative to its first forecast is not associated with the companies' discretionary accruals items. Finally, the hypothesis that a relationship exists between companies' latest adjustments of their earnings per share and earnings management was tested the results indicate that there is no such relationship. Conclusions - The study's results suggest that the amount of earnings per share's adjustment is not a motivation for earnings management.

중학생의 체험활동과 자아탄력성, 공동체의식, 학교생활적응간의 관련성 (Relationship between experiential activity and ego-resilience, sense of community, and school life adjustment of middle school students)

  • 문재우;박재산
    • 한국학교ㆍ지역보건교육학회지
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    • 제14권2호
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    • pp.29-45
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    • 2013
  • Objectives: The purpose of this study was to identify relationships between experiential activity, ego-resilience, sense of community, and school life adjustment of middle school students and to provide the basic data that can contribute to the activation of experiential activities. Methods: 2,351 middle school students of panel survey conducted by National Youth Policy Institute were used in the final analysis. The structural equation model(SEM) was carried out to analyze structural relationships between experiential activity and ego-resilience, sense of community, and school life adjustment of the youth. IBM SPSS Statistics 20.0 and IBM SPSS AMOS 20.0. were used for the analysis of all data. Results: Experiential activities had a statistically significant positive effect on ego-resilience(p<0.001), school life adjustment(p<0.05), and the sense of community (p<0.001). Especially experiential activities acted on ego-resiliency, a sense of community, school life adjustment as an important parameter. Sense of community also showed to be an important mediating role between ego-resiliency and school life adjustment. Conclusions: In order to maximize the effectiveness of experiential activities, it is necessary to build the community networking enough to take full advantage of community resources and develop various experiential activities to meet the needs of youth and social change.

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Psychoeducation Intervention to Improve Adjustment to Cancer among Turkish Stage I-II Breast Cancer Patients: A Randomized Controlled Trial

  • Dastan, Nihal Bostanci;Buzlu, Sevim
    • Asian Pacific Journal of Cancer Prevention
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    • 제13권10호
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    • pp.5313-5318
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    • 2012
  • Psycho-educational interventions are not a substitute for analgesics, but they may serve as adjuvant therapy. Nurses can provide psychoeducational programmes to cancer patients to assist them in optimizing behavior that strengthen adjustment. The aim here was to determine the effects of psychoeducation on levels of adjustment to cancer in stage I-II breast cancer patients who met the study criteria (experimental group: 38 women, control group:38 women). The psychoeducational program consisted of eight 90 minute weekly sessions and data were collected using a questionnaire and the Mental Adjustment to Cancer Scale three times: before, six weeks and six months after the intervention. Data analysis was performed using descriptive statistical methods as well as the Chi square test, the Mann Whitney U test, repeated measures analysis of variance, the matched pairs t test and the Post Hoc Bonferroni test. The results at 6 weeks and 6 months after the program revealed that the experimental group had higher levels of "fighting spirit", lower levels of "helplessness/hopelessness, anxious preoccupation and fatalism" but there was no significant change in levels of "avoidance/denial" compared to the control group with regard to adjustment to cancer. In this study, psychoeducation was shown to cause positive changes in levels of adjustment to cancer in breast cancer patients

간호대학생의 전공만족도, 자아존중감 및 간호전문직관이 대학생활적응에 미치는 영향 (The Effect of Major Satisfaction, Self-Esteem and Nursing Professionalism on College Life Adjustment in Nursing Students)

  • 최은희;장인순
    • 한국학교보건학회지
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    • 제34권3호
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    • pp.170-178
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    • 2021
  • Purpose: The purpose of the study was to investigate the effect of major satisfaction, self-esteem and nursing professionalism on college (life) adjustment in nursing students. Methods: Data were collected using structured questionnaires from 179 nursing students at a university located in Seoul. The collected data were analyzed through the mean and standard deviation, t-test, ANOVA, Pearson's correlation, and multiple regression analysis using SPSS 27.0. Results: As a result, the average major satisfaction was 4.08 out of 5, the average self-esteem was 3.02 out of 4, the average nursing professionalism was 3.87 out of 5, and college life adjustment was 3.77 out of 5. Major satisfaction, self-esteem, and nursing professionalism were statistically correlated with college life adjustment. Self-esteem (β=.33, p<.001), major satisfaction (β=.24, p=.003), and major satisfaction at the time of admission (β=.22, p=.002) had a significant effect on college life adjustment. These factors explained 47.7% of college life adjustment (F=24.22, p<.001). Conclusion: The findings suggest there is a need to develop an educational program for nursing students to improve their self-esteem and major satisfaction.

영유아의 수면양상과 어린이집 초기 적응 (Sleep Patterns and Early Adjustment in 1- to 3-year-old Children in Daycare)

  • 김진욱
    • 가정과삶의질연구
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    • 제32권2호
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    • pp.41-52
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    • 2014
  • The present study investigated the sleep patterns 1-to 3-year-old children and examined whether their sleep patterns would predict their early adjustment to daycare centers. The participants were 239 young children attending daycare centers in Seoul. The data on children's sleep patterns were collected by parent report. Children's adjustment to daycare was assessed by daycare providers' reports. The data were analyzed by means of Chi-square test, t-test, Pearson's correlation, ANOVA and discriminant analysis. The results were as follows: Children from dual-earner families had shorter nocturnal sleep duration than those from single-earner families. There was no significant relation between daytime sleep duration and sleep-onset time at night. It was found that children who go to bed earlier were more likely to get sufficient sleep without nocturnal wakefulness. Age and total sleep duration were seen to be significant variables when it came to discriminating between the adjustment versus maladjustment groups.

일반국도 그룹핑과 시간 교통량 추이를 이용한 연평균 일교통량 추정 (Estimating Annual Average Daily Traffic Using Hourly Traffic Pattern and Grouping in National Highway)

  • 하정아;오세창
    • 한국ITS학회 논문지
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    • 제11권2호
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    • pp.10-20
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    • 2012
  • 본 연구에서는 일반국도 수시조사 지점의 AADT 추정값의 정확도를 높이기 위하여 새로운 그룹핑방법을 제시하였다. 일반적으로 수시조사 자료의 AADT 추정을 위해 월보정계수, 요일보정계수, 조사된 24시간 교통량을 이용하여 AADT를 추정 하므로 상시조사 지점을 그룹핑할 때 상기 세 가지 요인(43개 변수)을 모두 적용하여 그룹핑하였다. 이 방법은 기존의 월보정계수와 요일보정계수만을 이용하여 그룹핑한것과 비교하여 시간대별 교통량을 적용한 것에 있어서 차이가 있다. 그룹핑 결과 5개의 군집이 가장 적당한 것으로 분석되었다. 5개의 군집 중 2개의 군집은 해당되는 지점이 몇 지점 없어 설명하기 어려웠고, 나머지 3개의 군집에서 각각 출퇴근로, 관광부도로, 지방부도로의 특성을 가지는 것으로 나타났다. 각 그룹의 월보정계수 평균과 요일보정계수 평균, 시간대별 교통량 비율의 평균으로 각 그룹의 대표 보정계수를 산출하고, 분석대상지점의 평일 교통량을 해당 그룹의 대표 보정계수를 적용하여 AADT를 추정한 결과 평균적으로 오차가 8.7%인 것으로 나타났다. 이는 기존 연구에서 우수하다고 분석된 동일 대구간 내의 상시조사 보정계수를 적용한 것보다 1.5%오차가 더 적은 것으로 나타났다. 이러한 AADT 산출방법은 전체 수시조사 지점에 적용 가능하므로 실무에서의 활용도가 매우 크다고 판단된다.

청소년의 충동성, 자아존중감, 우울수준이 학교생활 적응에 미치는 영향 (Effects of Impulsive Behavior, Self Esteem, and Depression on School Adjustment of Adolescents)

  • 이혜순;옥지원
    • 한국콘텐츠학회논문지
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    • 제12권1호
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    • pp.438-446
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    • 2012
  • 본 연구는 청소년을 대상으로 청소년의 충동성, 자아존중감, 우울 정도가 학교생활 적응에 미치는 영향을 확인하기 위해 시도되었다. 연구 대상은 2010년 10월 1일부터 11월 30일까지 K시 소재 2개의 중학교에 재학 중인 중학생 415명이었으며, 수집된 자료는 빈도, 백분율, 평균과 표준편차, 상관관계분석 및 위계적 회귀분석을 실시하여 분석하였다. 연구결과는 다음과 같다. 첫째, 학교생활 적응은 충동성(r= -.53), 자아존중감(r= .51), 우울 정도(r= -.56)와 상관관계가 있는 것으로 나타났다. 둘째, 중학생의 학교생활 적응을 설명해주는 변인으로 학업성적, 충동성, 자아존중감, 우울 정도가 나타났으며, 51.8%의 설명력을 나타냈다. 따라서 본 연구의 결과는 중학생의 학교생활 적응과 충동성, 자아존중감, 우울 정도에 대한 이해를 돕고, 중학생의 학교생활 적응을 증진하기 위한 간호중재의 근거자료로 활용될 수 있을 것이다.

간질환자의 사회심리적 적응과 자기효능.사회적 지지와의 관계 연구 (The Relationship of Self Efficacy and Social Support to the Psychosocial Adjustment in People with Epilepsy)

  • 문성미
    • 대한간호학회지
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    • 제30권3호
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    • pp.694-708
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    • 2000
  • The main purpose of this study was to identify the relationship of self efficacy and social support to the psychosocial adjustment in people with epilepsy. Data were collected from October 1 to October 15, 1999 from 101 people with epilepsy who were being treated regularly at one of the university hospitals located in Seoul. The research instruments were a questionnaire to gather demographic and disease-specific data, the Epilepsy Psycho- Social Effects Scale developed by Chaplin et al(1990), the Epilepsy Self Efficacy Scale developed by DiIorio et al(1992a) and translated by Park(1999), the Norbeck Social Support Questionnaire developed by Norbeck et al(1981) and translated by Oh(1985). Data were analyzed using the SPSS program. The results are as follow : 1. Of the 14 psychosocial adjustment areas, 75 of 101 subjects experienced problems in ten or more areas and 28 in all 14 areas. The severity of the psychosocial adjustment problem was moderate or more in six areas. 2. The score for self efficacy was an average of 1103.86 out of a possible 1800, for social support 117.57 for total functional out of a possible 720, and 48.21 for total network out of a possible 264. There were an average of five people on the network. The main network people were parents, brothers and sisters, spouse, friends. 3. Of the 14 psychosocial adjustment areas, six areas correlated with self efficacy and 'problems with taking medication' area had a negative correlation with social support. In conclusion, people with epilepsy have various problems in psychosocial adjustment. Nursing interventions using self efficacy should be developed to improve psychosocial adjustment in people with epilepsy. Also, instruments and interventions for regimen-specific supports which are suitable for epilepsy should be developed.

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중학생의 BMI 정도에 따른 학교적응 영향요인 (Gender differences in factors influencing the school adjustment by BMI)

  • 서지영
    • Journal of the Korean Data and Information Science Society
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    • 제26권2호
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    • pp.429-440
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    • 2015
  • 본 연구는 청소년 초기인 중학교 2학년 남녀학생의 BMI 정도에 따라 학교적응의 영향요인이 어떻게 다른지 확인하고자 시도되었다. 본 연구는 "한국청소년정책연구원"에서 제공한 '한국아동청소년 패널조사 (Korea Children and Youth Panel Study; KCYPS) 2010 중1 패널의 2차년도 데이터를 활용'하였다. 설명변수는 부모의 관심, 문제행동, 공격성, 주의집중 문제, 신체증상, 사회적 위축, 우울 및 학업성취도 (더미변수 처리)이다. 서술적 통계, 피어슨의 상관계수 및 다중회귀분석을 실시하였다. 회귀분석 결과, 남학생은 학업성취도 상이 공통된 영향요인이었으며, 설명력이 11.3 19.1%였다. 여학생은 주의집중 문제가 공통된 영향요인이었으며, 설명력이 14.9~42.4%였다. 학교적응의 영향요인들은 남녀학생의 BMI 정도에 따라 다르게 나타났다. 본 연구결과를 토대로 추후 중학생의 학교적응을 향상시키기 위해서는 BMI 정도에 따라 성별 특성에 맞춘 적응 증진 프로그램 개발이 필요하다.

'머리/발 과제'로 측정한 유아의 행동조절 능력과 사회적 적응 (Preschoolers' Behavior Regulation Assessed by Head-to-Toes Task and Social Adjustment)

  • 지경진;이강이
    • 아동학회지
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    • 제30권6호
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    • pp.591-605
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    • 2009
  • This study investigated preschoolers' behavior regulation and social adjustment by age and gender and examined relationships between behavior regulation and social adjustment. Behavior regulation was assessed by the Head-to-Toes Task (Cameron et al., 2008; McClelland et al., 2007); social adjustment was evaluated by teachers with the Preschool Adjustment Questionnaire (Jewsuwan et al., 1993). Subjects were 263 children aged 3-6 years. Data were analyzed by descriptive statistics, two-way ANOVA, and partial correlation analysis. Findings showed (1) incremental differences in behavior regulation each year between 3- and 4-year-olds and between 4- and 5-year- olds. (2) Girls exhibited higher levels of behavior regulation and social adjustment than boys. (3) Behavior regulation and social adjustment correlated positively with each other.

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