• Journal of Korean Academy of Fundamentals of Nursing
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• v.17 no.1
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• pp.35-44
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• 2010

Purpose: The purpose of this study was to explore the coping behaviors related to menopause experience in woman. Method: The research method used was Q-methodology. The statement of self-reference was derived from face to face interviews with 10 womens. Statements were categorized by the researcher according to semantics. From categories of the Q-population 27 of the self reference statement were selected and 39 of the women were selected with consideration of given to diversity in socio-demographic background. Based on a 1 to 9 point scale, the selected menopausal women were made to participated in the Q-sorting. Analysis of Q-type was obtained by use of the QUNAL program. Result: There are three type of menopause experience of Korean women. 1. The first type focused on active coping relate to menopause. 2. The second type focused on mind control related to menopause. 3. The third type focused on religious support related to menopause. Conclusion: It is suggested that the results of this study may contribute to the development strategies for the purpose of health promotion middle aged women.

• Journal of the Korean Institute of Telematics and Electronics C
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• v.34C no.11
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• pp.29-38
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• 1997

As the trend of the automation is increasing, the usage of the programmable automation equipments like programmable controller(PC), numerical controller(NC), distributed control systems(DCS) and robot controller is greatly expanding in the area of the industrial equipments. But the development of the programing language for the programmable automatic equipment is rarely accomplished. In this paper, we propose design and implementation technique of the real-time mechanism control language by adding time constraint constructs and timing analysis constructs ot conditional statement and iteration statement of a programming language. Moreover, we made it possible to predict plausibility of time constraint constructs of a real time application program at compilation time and developing execution time analysiss technique.

• Journal of the Korean Home Economics Association
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• v.41 no.1
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• pp.39-58
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• 2003

This study investigated the effects of the householder's age as a proxy for the family life cycle stage variable and the householder's occupation on the household financial structures. Household financial structures are analyzed by the components of two financial statements(the income and expense statement and the balance sheet statement) and selected financial ratios. The data came from the 1998 Korean Household Panel Study. It was found that the age profiles of household finances such as household income, expenditure, savings and consumption rate, financial assets, real assets and home ownership, debt and net worth usually vary according the householder's occupation. The ratios of debt repayment and the liquidity ratios also vary in part as age changes for each occupational group.

• Journal of Environmental Impact Assessment
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• v.6 no.2
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• pp.189-196
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• 1997

• 제어로봇시스템학회:학술대회논문집
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• 2002.10a
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• pp.64.4-64
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• 2002

$\textbullet$ Contents 1 Introduction $\textbullet$ Contents 2 Problem Statement $\textbullet$ Contents 3 Adaptive Output Feedback Control Design $\textbullet$ Contents 4 Stability analysis $\textbullet$ Contents 5 Simulation Result $\textbullet$ Contents 6 Conclusions

• Korean Journal of Forensic Psychology
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• v.12 no.2
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• pp.121-149
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• 2021

Statement Validity Analysis (SVA) is utilized in criminal investigations and the court to assess the credibility of given statements. During this procedure, the criteria for Criteria-Based Content Analysis (CBCA) are used to evaluate whether statements include the characteristics reflecting actual experiences about the event in question. Various studies had been conducted on the efficacy (classification rates) of CBCA criteria, yet the consistency of the findings was not investigated. In the current study, a meta-analysis was conducted with Korean CBCA studies reported from 2004 to 2020 (a total of fourteen studies). As a result, the total score of CBCA was found to successfully discriminate truth and fabrication. A significant positive (+) effect size was found with four criteria (3, 4, 10, and 12), all of which are classified as cognitive criteria. However, contrary to the underlying assumption for CBCA, criterion 18, classified as one of the motivational criteria, showed a significant negative (-) effect size. Meanwhile, moderator analyses were possible for eleven criteria (2~9, 12, 13, 15) and the results showed the significant effects of potential moderator variables such as the gender and status of the participants, study types and designs, number of raters, and publication status. The current results suggests that more careful attention is required to each criterion-especially the cognitive criteria-rather than the total CBCA score as well as the possible moderator effects in order to assess truthfulness of the statements. The implication, limitations, and suggestions for future studies were discussed.

• Journal of Korean Clinical Health Science
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• v.2 no.1
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• pp.1-16
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• 2014

Purpose. For a more efficient hospital management, this study aims to provide basic data so that the hospital management and staff in charge of hospital administration may systematically classify and collect hospital information, by analyzing the ordinary characters of an upper-level general hospital system and its common-type balance sheet, common-type profit and loss statement and financial ratio. Methods. By using information about an upper-level general hospital in C Province, provided by Alio(www.alio.go.kr), a public organization information provision site, Health Insurance Review & Assessment Service(www.hira.or.kr) and Ministry of Health and Welfare(www.mw.go.kr), this study analyzed 3 year's data from 2010 to 2012 and provided basic data by analyzing the ordinary characters of an upper-level general hospital system, and its common-type balance sheet, common-type profit and loss statement and financial ratio. Results. After analyzing the ordinary characters, common-type balance sheet, common-type proft and loss statement and financial ration of this general hospital, based on the 2010 to 2012 data, this study came to the following conclusions. Firstly, out of all the 1,069 hospital staff, there were 272 doctors working for 24 medical departments, out of whom the majority was 33 physicians. Most of the nurses were third-class ones, and about 2,000 outpatients and 600 inpatients on average were treated per day. Secondly, as a result of analyzing the common-type balance sheet, this study discovered that intangible assets out of fixed assets accounted for 41%, the majority, out of which usable and profitable donation asset buildings were of great importance, and the liquid assets increased more in 2012 than 2011. In the financial structure, the ratio of liquid liabilities was over 50% out of all the liabilities in 2012, and the ratio of purchase payables was high as well. The ratio of fixed liabilities reached up to 40%, out of which the retirement benefit appropriation fund was quite high. The capital was over 80%, but the surplus was in a deficit state. Compared to the capital, the ratio of total liabilities was about 90%, which indicates the financial structure of this general hospital was vulnerable. Thirdly, as a result of analyzing the common-type profit and loss statement, this study found out that the medical profits from inpatients were higher than profits from outpatients. The material cost was related to the medical quality of this general hospital, and it was as high as 30% out of the total costs and was about 45% of the labor cost. This general hospital showed 10% in the ratio of non-medical profits, and it seemed because of government subsidies. The ratios of medical profits and current net income were gradually changing for the better in 2012, compared to 2011. Lastly, as a result of analyzing the financial ratio, it was found that the liquidity ratio kept decreasing, from 110.7% in 2010 and 102.0% in 2011 to 77.2% in 2012. Besides, it was analyzed that the liquidity ratio and the net working capital ratio greatly decreased, while the quick ratio and the liquid ratio kept decreasing. Conclusions. 1. It is necessary to take the risk management into more consideration, and particularly, it is needed to differentiate and manage the levels of risk in detail. 2. By considering the fact that investments into hospital infrastructures were mostly based on liabilities, it is needed to deal with the scale of losses when evaluating risks. 3. By reflecting the character that investments into hospital infrastructures were based on liabilities, it is necessary to consider the ratio of ordinary profits as well as the ratio of operating profits to sales, and it is also important to consider sales productivity factors, such as the sales amount per a sickbed, by comparing them with other hospitals. As for limitations of this study, there may be some problems in terms of data interpretation because of the lack of information about the number of inpatients and the number of outpatients per year, which are needed for the break-even point analysis. Besides, to suggest a direction for the improvement of hospital management through analyses, non-financial factors should be reflected, such as the trend of economy, medical policies, and politic backgrounds. However, this study only focused on the common-type balance sheet, common-type profit and loss statement and financial ratio, so this study is actually limited to generalizing all the factors by analyzing public data only.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.61-71
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• 2020

The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.17-27
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• 2020

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach's Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

• Asia-Pacific Journal of Business
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• v.11 no.4
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• pp.103-119
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• 2020

Purpose - This study aimed to clarify the effects of CEO characteristics and marketing activities on management performance of fashion corporate by using financial statement. Design/methodology/approach - This study collected a sample of total 170 companies that can obtain the corresponding data among fashion manufacturing companies listed on KOSPI. The data of the financial statements reported from 2011 to 2018 were analyzed. Correlation analysis and multiple regression analysis were conducted. Findings - First, the more the number of CEO and the younger the CEO, the more employee welfare and training expenditures of internal marketing. The age of the CEO had a negative effect on all external marketing activities. The CEO number had a negative effect on sales promotion and advertising expenditures, but a positive effect on entertainment expenditure of external marketing. Second, as a effect of marketing activities on management performance, the welfare and training expenditures of internal marketing and entertainment expenditure of external marketing had a positive effect but sales promotion expenditure of external marketing had a negative effect on management performance. Research implications or Originality - Marketing activities that consider the differentiated factors of fashion corporate are necessary. Also, the objective accounting information can provide practical information for fashion industry.