• Journal of the Korea Society of Computer and Information
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• v.10 no.3 s.35
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• pp.297-306
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• 2005

Compendium of arithmetic, geometry, and proportions and proportionality' that was published in Venice in 1494 has been recognized as the first bookkeeping data in the world. Major characteristics of Pacioli's bookkeeping rules were reviewed in this study as follows: All the necessary particulars for double entry bookkeeping were provided in Pacioli's bookkeeping rules;. List of property was described at the time of start of business; Three major books were used; Details of daily transactions were considered to be important; Strike through was lined at each description in journal books, details of daily transactions, and list of property after entry of ledger; Amount columns were provided and Arabic numerals were used; Annual settlement custom was being initiated; Profit and loss account was prepared at year-end; Trial balance sheet was inevitably described; Books were verified prior to closing accounts; Control account was not established; Financial statements were not prepared and business analysis was made, too; Finished goods inventory was not adjusted; Mark was assigned to books; Inter-office account was prepared; Branch accounts and branch ledgers were prepared; There was entries of trust; Current arrangement was described; The principle 'Cost or market price, whichever is lower basis' was promoted: Petty cash system is explained Checks and bills of exchange are used in bank account. As mentioned, characteristics of Pacioli's bookkeeping rules were reviewed; the signs of necessity for preparation of profit and loss statement and balance sheet is found as well as preparation of trial balance sheet and the rules may be considered as a very excellent one in terms of the bookkeeping on initiating stage of double entry bookkeeping.

• Research in Community and Public Health Nursing
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• v.11 no.2
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• pp.399-410
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• 2000

In this, analyzing the type of subjectivity in which people would have about home visit nursing services originating from public health care centers. I tried to research more effective ways to improve home visit nursing care services. and later. for the development of home visit nursing care. to supply basic data. The method for this study was the Q-method. created by William Stephenson. and was adequate for the study of subjectivity. For this study. through the deep interview. literature inquiry, and the discussion course. 206 Q-statement sentences were abstracted. and based on them, after Q-sample-selection. I then collected the Q-categorized-result from 32 subjects from Mar. 10. 2000 to Mar. 25. 2000. Through the statistic a analysis of PC-Qunal program. the subjectivity species were categorized and analyzed. The study results show that there are 3 sorts of recognition types. and they are analyzed in the following; The first type: the positively receiving type shows that they feel thankful and a trusting feeling about home visit nursing. The second type: the negatively mistrusting type shows that they had doubtful attitudes about the specialty of home visit nursing: they wanted medicine or nutrition remedies rather than health education and concerning the their own health care, they prefered the hospitals or clinics. The third type: the conditional receiving type shows that even though they had a positive receiving attitude about home visit nursing wanting to consult with the home visit nurses about the difficult problem which could not easily be settled, hoping that the home visit nurses could visit them more often, in their actual lives. they strongly indicated their attitudes concerning money as more important than home visits. The subjects in these 3 types commonly had a good feeling about the kindness of the home visit nurses: the first and third types also had a positive recognition about home visit nursing; however. in aspects of the evaluation and receiving attitudes, they showed a big difference. When all the above results are integrated. in the case of the first type the home visit nursing service, which satisfied the demand for health care of the medically weak people. should be continuously supplied. Additionally in case of the second type (negatively mistrust). continuous education and support should be supplied with enough interest to lead their concerns about their own health care as well as lead medical spending in a productive and effective direction in order to change their impressions. Through this study. I learned that the recognition of the objectives of home visit nursing services can be categorized in to 3 types and could be analyzed. Thus I wish that this study helps to present basic data which contributes to the development of the home visit nursing field.

• Journal of Elementary Mathematics Education in Korea
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• v.7 no.1
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• pp.65-86
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• 2003

Mathematics textbooks are substitutive showing real characters of didactic transposition in pseudo-contextualization and pseudo-personalization. This study analyzed statistical graphs in elementary school mathematics textbooks according to the first to the 7th curriculum in Korea. It focused on the didactic principles used in those methods through those view of Didactic Transposition Theory. The features of the elementary school mathematics textbooks in Korea are investigated and described ethnomethodologically according to each curriculum periods in dividing bar graph, line graph, pictograph, graph of ratio, histogram. The teaching sequences and methods of the statistical graphs, order and methods of sub-learning activities, teaming data, matter of the learning activity indicator were summarized. Usually, the teaching sequences, excepting the graphs of ratio, statistical graphs are introduced in the second semester of each grade. The graph of ratio is introduced in the first semester of 6th grade. As a result of analysing sub-Loaming activities, using them increased from the first to the 7th curriculum and its form was fixed constructive and stable at the 4th curriculum textbooks. As a result of analysing the teaming data, the data of the social aspects are used more frequently and the data of the individual preferences trended more gradually. As a result of analysing the matter of the teaming activity indicators, concept-explanation question style were used more frequently. Statement-practice style and consideration style trended gradually. Concluding remarks are: First, the didactic transposition of the elementary school mathematics textbooks developed systematically according to the first to the 7th curriculum; Second, mathematics textbooks gradually introduced the positive learning style of activity and the learners' spontaneousness; Third, more concrete practice activities and reflective activities were variously introduced considering the level and interest of each elementary student.

• Journal of the Korean Society for Library and Information Science
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• v.22
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• pp.109-141
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• 1992

University library must have a substantial collection development policy, by which the short and long term plannings are set up to meet the goals of university education and to support university function. Only when university library organizes collection building based on the well-planned policy, can it establish the systematic collection building, which can satisfy users, support continuity of work, use budget efficiently, and solve the space problem by with-drawing the materials. But most Korean university libraries, contrary to many foreign cases, don't have proper systematic collection development policy or guideline that controls overall library work from planning the collection of materials to evaluating and preserving them. Questionaire on whether university library has collection development policy or guideline was answered positively by only 6 cases out of 57 cases, which is just 10.5 percent. Even in cases that they have a guideline, the content of the copied guideline they sent was confined to acquisition, which is just a part of collection development. Collection development is a statement needed to set up long and short term plannings in consideration of the aims of the library and the needs of users and to shape and manage the library collection systematically. With the above conception and definition, we try to make a proper collection development policy and guideline for the Korean university libraries. Here we must define the object of the university. Object of university is to have good curriculum, good courses, research activities on the part of the faculty, enlargement of graduate school, and establishment of various institutes, etc. And in guideline, selector, method of selection, level of selection and arrangement of budget, etc. must be described concretely in its contents. Since collection development policy and guideline of Korean university libraries should concern their situation, we must confer with the result of the survey and analysis on the matter of collection determination. Here the contents include the priority of materials to be collected, method of collecting materials, arrangement of budget, and others. The purpose of this study is to develop a tenative collection development guideline in reference to the Jeonju University Library by means of analyzing the guiding principle, contents of the guideline, and present conditions of the Korean university libraries. The systematic collection development based on the Guideline for Collection Development of the Korean University Library, can offer a satisfactory service to the users of the university community, and also contribute to the development of the university itself as well as the university library.

• Journal of Distribution Science
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• v.4 no.2
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• pp.21-40
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• 2006

Small and middle sized Franchise system channels experience conflicts because of constant interaction between franchiser and franchisee. However, it is rarely that attempt has been made to identify causes of conflicts in distribution of franchise industry. The purpose of this study was to explore cause of conflicts from the franchisee. For the study, data were collected from the owner or the shop-manager with a contractor in franchise systems. By means of in-depth interviews with multiple informants, their statement was analyzed qualitatively. From analysis of the resulting data, the causes of conflicts were associated with two broad sets, attitudinal and structural differences between franchisers and franchisees. First, attitudinal sources of conflict were identified as perception of subordinated relationships between channel members, delayed announcement on order changes, difficulties in communication by doing irresponsible behavior, different expectations between channel members in market territory and lack of consistent-supporting. Second, structural sources of conflict involved unilateral decision on interior, payment method, unreasonable delivery issue, treat franchisee with discrimination by the sales, in controlling against free management. There are limitations on generalization due to the results based on interview, but this study will be a useful exploratory step before designing a large scale survey.

• Korean Journal of Comparative Education
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• v.24 no.3
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• pp.157-177
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• 2014

The importance of selection methods of secondary school teachers have gathered attention due to their enormous influence on the pre-service education programs. However, scholars and practitioners are skeptical about the effectiveness of the measures, especially under the condition of teacher oversupply found in South Korea and China. Based on this problem statement, this study seeks to compare the secondary teacher employment methods of the two countries to better understand the situations as well as to draw implications for improvement. We reach the following conclusions through comparative analyses. First, the reforms of the teacher employment system in both countries have been triggered by the quantitative supply concerns not by the qualitative concerns. Second, both countries require teaching license as a precondition of employment, while their quality assurance measures for the license reveal critical limitations. Third, both countries have attempted to improve selection methods; nevertheless, oversupply of prospective teachers makes objectivity and fairness more important than the appropriateness. Based on the conclusions, policy implications focusing on the quality-oriented approach are suggested in order to employ effective secondary teachers who can contribute to the quality improvement of school education.

• The Journal of Society for e-Business Studies
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• v.24 no.3
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• pp.35-51
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• 2019

The two main goals of this study are to derive independent factors affecting the success rate of crowdfunding and to empirically analyze the variation of independent factors' effects on the success of crowdfunding by industry (Internet, culture/art, manufacturing/distribution), and funding type (stock type, bond type). To identify the success factors of crowdfunding for invigoration and strategic utilization, first, several variables were refined after interviews with experts and platform operators with investment experiences in numerous crowdfunding projects. Then, independent factors affecting project involvement were categorized as follows: a characteristic of project, participant activity, and enterprise. Also, the results derived from the influence of independent variables on crowdfunding after moderating effects were driven. Selected independent factors in this study are as follows: crowdfunding period, target amount, visual contents, minimum account money, number of comments, number of SNS followers, level of interest, financial Statement disclosure, investment attraction, venture company, intellectual property rights disclosure, and business operation period. Selected moderating factors in this study are as follows: industry (Internet, culture/art, manufacturing/distribution), and funding type (stock type, bond type). In conclusion, a discussion of the academical and practical implications and a suggestion of directions for further research are explained.

• The Southeast Asian review
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• v.27 no.3
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• pp.1-47
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• 2017

This paper examines how democracy is being taught in secondary school level of Indonesian civic education. For this purpose, this study analyses the textbook contents concerning democracy. First, this study sets the freedom, the right, the unity and the stability as key words and analyzes the characteristic of describing democracy by looking at how each keyword is explained in the textbook. The result of analysis shows that democracy of Indonesia can be described as "Pancasila democracy" and textbooks have tendency to relatively emphasize 'the unity', and 'the stability' by differentiating themselves from "liberal democracy" and "liberalism." The freedom in textbook can be interpreted in the context of organic-statism that state and interests of state have the ascendancy over individuals. This viewpoint is based on the historical contexts of Indonesia. However, when textbook describes about Indonesian democracy and its values, they deal with contents of democratic principles, "the freedom of opposition", "the negative freedom", and natural rights. And the study interprets the existence of the two contrasting concepts - relative emphasis on the unity of state and the statement about the importance of individual rights and the freedom - in the textbook as a logical tension in transitional process of traditional organic-statism. Second, the study examines educational contents in accordance with the method of description in textbook. It has been found that there are logical tension and fallacy in describing the principle of fundamental concepts and applicate that concepts into Indonesia case. Also, when describing Marsinah and Munir case, there are some parts distorted and overlooked the facts. On the other hand, the gaps between the explanation in textbook and reality can be pointed out. This study which examined textbook and contents of the rights of the individual is an introductory study on textbook, education and democracy for development of Indonesia and their education.

• Journal of Convergence for Information Technology
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• v.12 no.4
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• pp.111-118
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• 2022

This study is an analysis of auditor's response to audit risk. Specifically, audit risk is measured by the amount of correction of the current financial statements, and auditor's response is measured by the rate of change of audit hour in next auditing. The amount of correction can be viewed as audit risk recognized by auditor because the degree of auditor's correction will increase as the company's financial statement preparation ability is lower or the profit management amount is larger. Auditor's response is measured as the rate of change of audit hour because audit risk would be incorporated in audit plan. Although auditing is performed by a team, auditor's response would differ depending on their roles. It is expected the leaders who establish the audit plan and manage the audit quality would respond more sensitively to audit risk than the other auditors. The results show that when the amount of correction is greater than a certain level, auditors recognize it as audit risk and increase total(and leaders') audit hour in next year audit.

• Korean Journal of Forensic Psychology
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• v.11 no.3
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• pp.349-370
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• 2020

This study was to test the effects of unanticipated questions on the number of general and verifiable details. In addition, the number of verifiable details would discriminate truth-tellers and liars more accurately than the number of general details. In a 2(Veracity: truth vs. lie) X 2(Question type: Expected questions vs. Unexpected questions) mixed-design study, truth tellers(N=40) were asked to visit a cafe on campus and liars(N=40) were told to fabricated a story as if they visited the cafe. Then, participants were interviewed about their trip to the cafe and asked four questions(two anticipated questions: 'report the trip in detail', 'describe the place'; two unanticipated questions: 'recall in reverse order', 'report verifiable details'). Each participant's statements were transcribed and coded by trained graduate students for the number of general details and verifiable details. The results showed that truth-tellers mentioned significantly more general details than liars regardless of the question type. On the contrary, there was no significant difference between liars and truth-tellers in the number of verifiable details. High percentages of truth-tellers(62.5%) and liars(80.0%) were classified correctly based on the number of general details whereas only 45.0% of truth tellers and 62.5% of liars were accurately classified by the number of verifiable details. Liars were found to speak more words when asked to provide verifiable details compared to a general open question, but the number of general details did not seem to increase accordingly. The limitations of this study and future research directions were discussed.