• Title/Summary/Keyword: 연구변인

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Earnings Management and Division System in the KOSDAQ Market (코스닥소속부제와 이익조정)

  • Kwak, Young-Min
    • Management & Information Systems Review
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    • v.34 no.3
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    • pp.125-140
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    • 2015
  • KOSDAQ market reorganized their division system from two types to four types of division departments such as blue chip, venture, medium, and technology development departments in 2011. However, under the current new division system, financially unhealthy firms attempting to take advantage of the classifying opportunity of blue chip department are likely to engage in pernicious earnings management. The objective of this study is to investigate the earnings management behavior surrounding the time of KOSDAQ firms entering the blue chip department via new division system. More specifically, we test whether the firms classified blue chip department tend to engage in upward earnings management using accruals and real activities before and after they achieve blue chip status. In this study, we analyzed 111 firms classified blue chip department in 2011 according to new division system in KOSDAQ market. Major test results indicate that firms entering the blue chip department according to current KOSDAQ division system in general, tend to inflate reported earnings by means both of accruals and real activities right before the entering year. This result suggests that the firms classified blue chip department engage in opportunistic earnings management with a view to uplifting their market values. Our study is expected to provide clues useful for searching policy directions which intend to ameliorate adverse side effects of the current KOSDAQ division system. In sum, the regulatory authorities and enforcement bodies need to exercise caution in deliberating more stringent review procedures so that financially healthy and promising candidates are properly segregated from their poor and risky counterparts, thus enhancing the beneficial effects, while mitigating adverse side effects of the system.

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Biomechanical Alterations in Gait of Stair Decent with Different Treads during Pregnancy (임신기간 중 계단의 단너비에 따른 임산부 양발 보행의 생체역학적 변화)

  • Hah, Chong-Ku
    • Korean Journal of Applied Biomechanics
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    • v.19 no.2
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    • pp.205-215
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    • 2009
  • The purpose of this study is to investigate alterations of pregnant gait by means of 3 different treads of stairs. 9 subjects(body masses; $59.41{\pm}7.49$, $64.03{\pm}6.65$, $67.26{\pm}7.58$, heights; $160.50{\pm}6.35$ ages; $31.22{\pm}2.99$; parity; $1.67{\pm}0.71$) participated in three experiments that were divided by physiological symptoms(the early(0-15 weeks), middle(16-27 weeks) and last(18-39 weeks), and walked at self-selected pace on 4 staircases 3 trials. As extending the pregnancy period, cadence was shorter but cycle time was longer more and more and the difference of maximum and minmum moments between right and left knee joint moment was smaller. With the treads of stair decent lengthening, speed and stride lengths were increased. As extending the treads of stair decent, joint moments of both feet were particular traits, hip joint was asymmetric but joint moments of knee and ankle were symmetric. These findings may account for relation between the treads of stair and moments and suggest that women may adapt their gait to maximize stability and to control gait motion for themselves in pregnant women.

The Effects of Hiking Poles and Steady Walking Time on Up-hill Walking (폴 사용 여부와 걷는 지속시간 경과가 오르막 걷기에 미치는 영향)

  • Seo, Jung-Suk
    • Korean Journal of Applied Biomechanics
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    • v.19 no.2
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    • pp.227-235
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    • 2009
  • The purpose of this study was to analyze differences of 45minutes up-hill walking depending on hiking poles and steady walking time. Seven healthy men volunteered for this experiment. Each of them performed up-hill walking with hiking poles and without hiking poles at speed of 3.5km/h during 45minutes on a treadmill. The treadmill was set 25% up-hill inclination. The lower extremity 4 muscles activity including rectus femoris, tibialis anterior, gastrocnemius, biceps femoris was recorded and assessed by using EMG. And Heart rate(HR) and Rating of perceived exertion(RPE) were recorded and analyzed by 15minutes interval. The statistical analysis was two-way ANOVA with repeated measures to compare effects of hiking poles and steady walking time. The level of statistical significance for all tests was P<.05. The results of this study were following : Integrated EMG about four individual muscles doesn't have statistical significancy. However, the sum of IEMG of the four muscles was decreased some with poles than without poles(p<.0l) and IEMG about four muscles was rut different on steady walking time. Second, HR was increased significantly as time up(P<.01). RPE was decreased some with poles than without poles(P<.05) and RPE was increased significantly as time up(P<.01).

Structural Relationships of Variables Affecting Application of Job Training in the Public Health Promotion Personnel (보건소 통합건강증진사업 담당자의 현업적용도에 영향을 미치는 변인의 구조적 관계)

  • Park, Kwi Hwa;Kim, Hyun-Ju;Yim, Jun
    • The Journal of the Korea Contents Association
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    • v.18 no.6
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    • pp.424-433
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    • 2018
  • The purpose of this study was to analyze the structural relationship of variables affecting application of job training in the Integrated Public Health Promotion Program Personnel(IPHPPP); intrinsic motivation, individual oriented achievement motivation, achievement and satisfaction of program. The subjects were 115 IPHPPP who participated in job training program of Incheon City Integrated Health Promotion Support Team. Data were collected using a structure self-report questionnaire. Data were analyzed by a ANOVA, correlational analysis, and path analysis. As a result, the application of job training was high in the 40s. There was no significant difference in each variable by job application. Application of job training was positively correlated with intrinsic motivation, individual oriented achievement motivation, achievement and satisfaction of program. Further, Application of job training was directly by intrinsic motivation, individual oriented achievement motivation, and indirectly by satisfaction of program. Satisfaction of program was directly or indirectly influenced by achievement and application of job training. This showed that satisfaction of program play an important role in application of job training. Increasing the motivation and satisfaction of the participants is necessary as a way to increase application of job training. This findings may help to design educational programs to improve application of job training for IPHPPP.

Relationship between Social Work Self-efficacy and Career Decision Level and Career Preparation Behavior of University Students Majoring in Social Welfare (사회복지학 전공 대학생의 사회복지 자기효능감과 진로결정수준 및 진로준비행동과의 관계)

  • Jeong, Jin-Hee;Won, Mi-Soon;Lee, Soo-Jin
    • The Journal of the Korea Contents Association
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    • v.13 no.7
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    • pp.228-237
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    • 2013
  • This study was conducted to contribute to career counseling and career guidance for universities students majoring in social welfare by examining how the career decision level and the career preparation behavior of the students are and the relationship between social work self-efficacy and the career decision level and the career preparation behavior of the respondents. For this study, the social work self-efficacy, the levels of career decision making and career preparation-related behavior of 502 students of social welfare in five universities were measured. The frequency analysis, correlation analysis, multiple regression analysis were used for collected data analysis. The research findings are as follows. Firstly, the levels of career decision making and career preparation-related behavior were slightly lower than mid-point on 5 point scale respectively. Secondly, social work self-efficacy was not correlated to their career decision levels while social work self-efficacy positively affected to the career-related behavioral levels. In particular, the client support self-efficacy of the three sub-factors in social work efficacy had a negative influence on the levels of career preparation behavior. Consequently, social work self-efficacy of the participants intensively was correlated with their career preparation-related behavioral levels.

Explicating the Relationship among SNS Users' Types of Social Comparison Experience, Social Comparison Orientation and Life Satisfaction (SNS에서의 개인의 사회비교 경험 유형 및 사회비교 지향성과 삶의 만족도와의 관계에 관한 고찰)

  • Lee, Sungjoon;Lee, Hyoseong
    • The Journal of the Korea Contents Association
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    • v.16 no.12
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    • pp.574-590
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    • 2016
  • This research aims to examine the effects of various types of social comparison in SNS on users' life satisfaction. For this, this research posited four types of social comparison including upward contrast, upward identification, downward contrast and downward identification that might affect SNS users' life satisfaction. Several other factors including demographic variables, SNS usage time, offline social capital and social comparison orientation as control variables were taken into account and the moderating effects of social comparison orientation in the relationships between four types of social comparison and users' life satisfaction was also examined. An online survey was employed for collecting data and the date collected were analyzed with hierarchical regression analysis. The results showed that ages and marriage status have influences on SNS users' life satisfaction. It was proven that the degrees to which SNS users participate in family activities and club/group activities in which they are interested have correlations with their life satisfaction. The findings also revealed that only upward contrast and upward identification among four types of social comparison have influences on the life satisfaction and there is the moderating effect of social comparison orientation on the relationship between upward identification and life satisfaction. On the basis of the results, the necessity of new perspectives in understanding social comparison experience in SNS as compared to the existing literature were discussed.

An Analysis of the Relationship between the Level of Elaboration Likelihood and the News Framing Effects (수용자의 인지정교화 가능성 수준이 프레이밍 효과에 미치는 영향에 관한 연구)

  • Jang, Ha-Yong;Je, Bang-Hoon
    • Korean journal of communication and information
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    • v.46
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    • pp.75-107
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    • 2009
  • Nevertheless reported the same events, news audience have diverse sense of sights and opinions about the events because of the different news frames. This notion was repeatedly evi nnced by several framing studies. This pa wa tried to analyse an interacting relationship between viewer’s level of elaboration likelihood and the effects of the news frames. This pa wa sfrrted with a discussion about the framing effects, then compared them with Elaboration Likelihood Ms notraming effely. And this study conducted an ex waiment selecting indivi ual dispngitions (involvement and cognitive complexity) and message characteristics(number of cues and arguments) as intermediating variables on the message framing effects. This study found out that, the more involvement about the issues the viewers had, the more their thoughts coincided with the issue's frame. On the other hand, when the viewers had low involvement about the issues and cognitive complexity, the framing effects were not found because they processed the messages through the peripheral route. Although the viewers' cognitive complexity was a factor in choosing the central route, but it was not directly connected to the framing effect. Both the number of cues and argument diversity in the messages had positive relationships with the framing effects.

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A Relationship between Elementary and Middle School Students’ Depression and Parenting Stress of their mothers (초ㆍ중학교 아동의 우울과 어머니의 양육스트레스와의 관계)

  • 최정미;우희정
    • Journal of Korean Home Economics Education Association
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    • v.16 no.2
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    • pp.73-84
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    • 2004
  • The Purpose of this study was to investigate the relationship between elementary and middle school students’ depression and their mothers’ parenting stress. The subject were 659 elementary and middle school students and their mothers. In the study, elementary and middle school students depression appeared significant difference to their sex/grade. Parenting stress related to learning expectation appeared significant difference to elementary and middle school students’ sex/grade. Elementary and middle school students depression appeared significant difference to Parenting stress. And as for correlating parenting stress to elementary and middle school students’ depression, the significance appeared in these factors.

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The Effects of Strategy of enhanced Metacognition on the Improvement of Creative Problem Solving Skills (메타인지 강화 전략이 창의적 문제 해결력 신장에 미치는 효과)

  • Song, Ju-yeon;Park, Ji-eun
    • Journal of Digital Convergence
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    • v.15 no.7
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    • pp.1-12
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    • 2017
  • The purpose of the study was to develop a teaching strategy using metacognition and to investigate its effects on enhancing students' creative problem solving skills (i.e. creative thinking skills and critical thinking skills), metacognitive skills. With reference to previous studies, the researcher developed self-questionnaire to enhance metacognition. To achieve this aim, a learning strategy enhancing metacognition was developed and applied to design a creative problem solving instruction program. The strategy was implemented to university students over 9 weeks. The same test was used in two groups. To analyze the data statistically, ANCOVA was used. Results indicated that the experimental group presented statistically meaningful improvement in creative thinking skills, especially identifying a problem, making hypothesis, and controlling of variables(p<.05). Also, the strategy contributed to improve critical thinking skills, especially in inquiry process of recognizing problems, making hypothesis(p<.05). In addition, this strategy also helped students' metacognitive skills(p<.05). It was effective to improve thinking skills. It will contribute to improve convergence thinking skills.

A STUDY ON THE VARIABLES OF CHILDHOOD ANTISOCIAL BEHAVIOR (반사회적행동(Antisocial Behavior) 아동의 특성에 관한 연구)

  • Kim, Tae-Ryeon;Lee, Kyung-Sook
    • Journal of the Korean Academy of Child and Adolescent Psychiatry
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    • v.3 no.1
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    • pp.14-25
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    • 1992
  • The present study was purposed to find out variables of childhood antisocial behavior. The variables consisted of social cognition competence(Peer perception. acquaintance perception, frustration situation perception). academic competence(Visual integration function. written expression function, grammar closure function). The subject in this study were 32 nine year old-fourteen year old antisocial behavior boys and 32 third grade in elementary school-second grade in middle school normal boys and girls. The results of this study were obtained as follows. 1) In peer perception antisocial behavior children perceived peer as more supportive than normals. In acquaintance perception. there was no difference between groups. 2) In frustration situation perception, normal children used intropunitive attack still more than antisocial behavior children and antisocial behavior children perceived frustration situation more sensitive than normals and they were less active in problem solving aspects than normals. 3) In Academic competence, antisocial behavior children have deficits in visual motor integration function, written expression function. grammar closure function.

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