• Title/Summary/Keyword: 유사도 질의

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The A Study on the Characteristics of Internal Control System's Operation and Accounting Information Quality - Focused on Hong Kong Public Company (내부시스템 운영과 회계정보 질의 특성에 대한 연구 - 홍콩 GEM상장 기업을 중심으로)

  • Kim, Dong-Il;Xu, Meng-Jun
    • Journal of Digital Convergence
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    • v.18 no.1
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    • pp.121-127
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    • 2020
  • This study analyzed through GEM-listed companies for verifying the interrelationship between positive and negative impacts on accounting information GEM-listed companies, whether venture firms operate the internal control operation system stably. Hong Kong's GEM listed company is a securities market similar to Korea's KOSDAQ market. To analyzing this study, used regression analysis method through internal control index to evaluate the operation of internal control system and discretionary accruals to evaluate the quality of accounting information. In this study, because profit adjustments used to realize through discretionary accruals, so analyzed using the modified Jones model to check whether the management deliberately transformed the company to realize future profits. In the empirical analysis, the correlation between the internal control index and the discretionary accruals to assess the quality of accounting information was able to find highly correlated. This study can provide useful guidance for evaluating the form and value of profit management of venture firms in the future, also would expect to help understand the financial environment of emerging venture firms.

Effectiveness of Intervention for the Caregivers of Long-term Care Elderly (장기요양보호대상노인 가족부양자에 대한 개입의 효과성)

  • Kim, Soo-Young
    • Korean Journal of Social Welfare
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    • v.56 no.2
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    • pp.285-310
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    • 2004
  • The major purpose of this study is to examine effectiveness of an intervention program which aims at education/training caregivers of the dementia and/or stroke elderly. This program was conducted at group level. Participants of this program were the primary caregivers who have taken care of the elderly with dementia and/or stroke. To test the effectiveness of the caregiver education/training program, this study employed an quasi-experimental design: to compare pretest score with posttest ones for the same participants. Total forty two primary caregivers have completed the program. Seventeen caregivers were in experimental group, whereas twenty five ones belonged to control group. Our data suggest that, for the primary caregivers, subjective quality of life was more important than cargiving burden. Subjective quality of life among the caregivers significantly improved, after completing the program. This result suggests that a short-term intervention program at group level is not effective to reduce caregiving burden because an infra structure of community resources, to which the caregivers and their family access, did not remain at sufficient level. However, participants have showed improved mutual solidarity, and they have exposed to wider spectrum of a variety of information. As a result, they have perceived that the level of subjective quality of life has positively changed. Additional factors have influenced on determining the quality of life among the caregivers. The caregivers, whose demented elderly showed lower level of ADL and IADL, or who have experienced the short period of caregiving, were more likely to belong to higher level of quality of life. The quality of life among the caregivers were even more improved in the following group: being young, and highly educated, man. One of the contributions from this study is that we have found caregiver's characteristics, which need an intervention most. In addition, our study implies that specific contents of the caregivers' education/training program should be conducted based on each family's unique characteristics.

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Changes of Lipid Composition of Korean Black Soybean before and after Soaking (수침과정 전후의 한국산 검정콩의 지질성분 변화에 관한 연구)

  • Oh, Me-Kyong;Rhee, Sook-Hee;Cheigh, Hong-Sik
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.21 no.1
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    • pp.29-35
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    • 1992
  • Total lipids of Korean black soybean (Glycine man Merr) during soaking in water were extracted, purified and fractionated into three lipid classes, and then lipid contents and their fatty acid compositions were investigated. The lipids of the beans consisted of 89.1% neutral lipids, 1.5% glycolipids and 9.4% phospholipids, and these fractions did not change significantly during the soaking period. The neutral lipid fraction of the beans contained 92.1% triglyceride, 3.0% sterol esters and hydrocarbons, 2.8% diglyceride, 1.5% free fatty acids, 0.3% free sterols and 0.3% monoglyceride, and no significant changes were found in the composition of neutral lipid fraction from the soaked beans. Major components of the glycolipid fraction were esterified steryl glycosides (43.6%), steryl glycosides (26.6%) and digalactosyl diglycerides (14.5%), and these fractions did not change significantly during the soaking period. On the other hand, phosphatidyl choline (41.6%) and phosphatidyl ethanolamine (39.5%) were most abundant components found in the phospholipid fraction, and the contents of phospholipids changed a little during the soaking period. Linoleic acid, oleic acid and palmitic acid were the major fatty acids found in total lipids, neutral lipids, glycolipids and phospholipids. A few changes in the major fatty acid compositions of phospholipids were observed during the soaking period.

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A STUDY ON THE EFFECT OF SALIVA CONTAMINATION ON THE BOND STRENGTH OF ONE-BOTTLE ADHESIVE SYSTEM (타액 오염이 One bottle 상아질 결합제의 전단결합강도에 미치는 영향에 관한 연구)

  • Jeon, Hyung-Joon;Kim, Jong-Soo;Kwon, Soon-Won
    • Journal of the korean academy of Pediatric Dentistry
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    • v.28 no.4
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    • pp.566-574
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    • 2001
  • For decades it has been a clinically accepted requirement, in case of salivary contamination, to re-etch conditioned enamel and dentin to proceed with the adhesive technique. Only a few reports have been so far dealing with the potential of one-bottle adhesive system to bond even when applied after salivary contamination and without re-etching. The purpose of this study was to evaluate the influence of the salivary contamination on the shear bond strength of dentin. The results were as follows: 1. In group II, in which saliva contamination and washing occurred before applying of Prime & Bond NT showed high shear bond strength as in control group. In Group III and IV, in which the cured adhesive was contaminated with saliva, showed significantly lower mean bond strength, 2. Relating long resin tags of $70\sim120{\mu}m$ were observed in samples of all groups under SEM. We could observed hybrid layer, resin tag and many lateral branches in every group. And there were no differences between groups.

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A STUDY ON THE OPTIMAL ILLUMINATION POWER OF DIFOTI (DIFOTI 영상 최적화를 위한 광량에 대한 연구)

  • Kim, Jong-Bin;Kim, Jong-Soo;Yoo, Seung-Hoon;Kim, Yong-Kee
    • Journal of the korean academy of Pediatric Dentistry
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    • v.37 no.1
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    • pp.13-23
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    • 2010
  • This study was performed to compare the quality of image processing between the newly developed prototype using light emitting diode(LED) and the conventional $DIFOTI^{TM}$ system(EOS Inc., USA). To estimate the optimal light emitting power for the improved images, primary enamel surfaces treated under Carbopol 907 de-mineralizing solution were taken daily during 20 days of experimental periods by both DIFOTI systems. The results of comparative analyses on the images obtained from both systems with polarized image as gold standard can be summarized as follows: 1. Trans-illumination indices of images taken from primary enamel surfaces were decreased with time in both systems. 2. The differences of intensity of luminance between sound and de-mineralized enamel surface in prototype DIFOTI system was shown to be relatively smaller than conventional $DIFOTI^{TM}$ system. 3. From the comparative analysis of images from both DIFOTI system with polarized images as gold standard, the difference between sound and de-mineralized enamel surface of intensity of luminance of $DIFOTI^{TM}$ system was more correlated to polarized images than prototype of DIFOTI system. With the optimal LED emitting power, the control of aperture of digital camera is considered as the another key factor to improve the DIFOTI images. For the best image quality and analysis, the development of the improved image processing software is required.

A Study on the Effectiveness of Group Reminiscence Approach among the Elderly Using Daycare Center : Focusing on the Mental Health related Quality of Life(MHRQoL) (주간보호센터 노인의 집단회상프로그램 효과성 검증에 관한 연구 : 정신건강 관련 삶의 질(MHRQoL)을 중심으로)

  • Kwon, OhGyeong;Hur, Junsoo
    • The Journal of the Korea Contents Association
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    • v.22 no.4
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    • pp.592-608
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    • 2022
  • This study conducted a group reminiscence program for the elderly who use the elderly daycare center. And this study verified the effectiveness of the elderly's mental health related quality of life to identify the relationship between the participating elderly and the non-participating elderly in a group reminiscence program. To this end, in order to examine the effectiveness of a group reminiscence programs for the elderly using the daycare center on MHRQoL, and the difference between the experimental group and the control group was compared with the non-equivalent control group pre-post test design. The research results are as follows. First, the experimental group that conducted the group reminiscence program in this study had a higher quality of life than the control group that did not participate the group reminiscence program. Second, significant results were found in vitality and mental health in the sub-factors of MHRQoL of the experimental group, and emotional role restriction and social function did not show significant results. Based on the results of this study, to develop and improve programs that encompass the entire sub-areas of MHRQoL, and to implement programs that positively affect the psycho-social intervention for the elderly persons. Finally, it was suggested to link and cooperate with senior welfare centers and general social welfare centers.

Assessing Habitat Quality and Risk of Coastal Areasin Busan (부산 연안역의 서식지 질 및 위험도 평가)

  • Jeong, Sehwa;Sung, Kijune
    • Journal of Environmental Impact Assessment
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    • v.31 no.2
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    • pp.95-105
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    • 2022
  • Busan, where the coastal ecosystem health is deteriorating due to high development pressure and intensity of use, needs ecosystem management that considers humans and the natural environment together for sustainable use and ecosystem preservation of the coastal areas. In this study, the InVEST model was applied to assess the habitat status of the coastal land and coastal sea to manage the ecosystem based on habitats. As a result of the assessment of the coastal land, the habitat quality of Gadeok-do, Igidae, and Sinseondae, Gijang-gun are high, and Seo-gu, Jung-gu, Dong-gu, and Suyeong-gu are low. In the case of the coastal sea, the habitat risk of the Nakdong river estuary is low, and some areas of Yeongdo-gu, Saha-gu, Gangseo-gu are high. Therefore, for the sustainable use and preservation of coastal ecosystems, it is necessary to prepare ecosystem-based management measures to improve damaged habitats and reduce threats. In addition, the impact on coastal seas should be fully considered when planning coastal land development. The results of the InVEST habitat quality model in coastal land show similar tendencies to the biotope and environmental conservation value assessment map. The results of the habitat risk assessment in the coastal sea are expected to be utilized to identify habitats in the coastal sea and management of threat factors.

Effect of PEPS on Empowerment, Internalized Stigma, Self-esteem and Quality of Life of People with Chronic Schizophrenia in Rural area (PEPS가 농촌의 만성 조현병대상자의 능력강화, 내재화된 낙인, 자존감 및 삶의 질에 미치는 효과)

  • Yujin Ahn;Moonhee Gang
    • Journal of Industrial Convergence
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    • v.21 no.7
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    • pp.93-104
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    • 2023
  • This study was designed to evaluate effects of Patients Empowerment Program for Schizophrenia (PEPS) on Empowerment, Internalized Stigma, Self-esteem, and Quality of Life, in people with chronic schizophrenia living in a rural community. A non-equivalent control group repeated measures design was used. Participants were 22 persons with chronic schizophrenia enrolled from O Province Mental Health Welfare Center, South Korea. (experimental group= 10, control group = 12). The PEPS was administered to the experimental group, consisting of 16 sessions delivered twice a week for 8 weeks. SPSS/WIN 26.0 was used to analyze the collected data using χ2-test, independent t-test, Fisher's exact test, and repeated measures ANOVA. Upon completion of PEPS, the experimental group showed a significantly increased in Self-esteem (F=6.09, p=.005) and Quality of Life (F=3.37, p=.044) as compared to the control group. However, there was no significant difference between the two groups between Empowerment and Internalized Stigma. The results suggest that the PEPS may be an effective intervention for improving Self-esteem and Quality of Life.

Effects of the Granular Silicate Fertilizer(GSF) Application on the Rice Growth and Quality (수도 생육 및 미질에 대한 입상규산질 비료의 시용 효과)

  • Chang, Ki-Woon;Hong, Joo-Hwa;Lee, Jong-Eun;Lee, Jong-Jin
    • Korean Journal of Soil Science and Fertilizer
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    • v.39 no.3
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    • pp.151-156
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    • 2006
  • This study was conducted to investigate effects of granular silicate fertilizer(GSF) on growth, nutrient uptake and quality rice during cultivation. Then the chemical properties of paddy soil used for the cultivation test were pH 5.9, O.M. $13.7g\;kg^{-1}$, avail. $P_2O_5$ $48.9mg\;kg^{-1}$, and avail. $SiO_2$ $79.8mg\;kg^{-1}$. The amounts of GSF treated in the paddy soil were 0, 76, 185, 229, 413 and $489kg\;10a^{-1}$ for control, S-100(control amounts of soil available $SiO_2$), S-130, S-160, S-190 and for S-210 treatments, respectively. At results of rice growth leaf length and tiller number were more remarkable results at treatments of GSF than control. The leaf length of rice at S-100 treatment was the highest as 99.4 cm and the tiller number was the highest as 18.9 ear number at S-130 treatment. At the results of rice yield parameters, the grain and straw yield of rice were showed that all of the GSF applicated treatments were more predominant level than at the control, especially their levels were the highest values as 841.5 and $815.2kg\;10a^{-1}$ at the S-160 treatment, respectively. Also at the results of quality parameters on rice grain, a perfect kernel in the GSF applicated treatments was more increased than at control, but a broken kernel rate was inversely decreased. In results of these aspects, the chemical properties of white rice and the taste of rice by the Toyo MA-90A(Toyo rice quality taster) instrument, amylose content was the lowest value as 18.7%(generally about 20%) at S-160 treatment. Also, Mg/K ratio and rice taste value were the highest level as 0.58 and 69.1 at the S-190 and S-160 treatments respectively. The harvest yields of rice at S-160 and S-190 treatments from these growth factors were more produced about 8-13% than control. Therefore, the GSF application for rice cultivation from these results should be expected to obtain the positive effects as enhancement of rice harvest yield and improvement of quality on the cooked rice taste. Amount of GSF application could be recommended as around $200mg\;kg^{-1}$ for optimal and economical rice cultivation.

A Comparative study of roughness of enamel surface to various interdental enamel stripping methods in vitro (치간 법랑질 삭제방법에 따른 치아표면 거칠기에 관한 비교연구)

  • Row, Joon;Chun, Youn-Sic
    • The korean journal of orthodontics
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    • v.29 no.4 s.75
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    • pp.483-490
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    • 1999
  • Interdental enamel stripping is an usual method for correction of abnormal tooth shape and tooth size discrepancy which is one of the etiologic factors of malocclusion. Clinically it Is useful to correct the minor crowding in anterior teeth and posterior occlusion during finishing stage of orthodontic treatment. But this procedure has risks such as irreversible tooth reduction and remaining roughness of enamel surface can accumulate plaque which can evoke periodontal problem. Even if various methods were introduced to minimize the enamel surface roughness, their evaluation was limited in morphologic differences by scanning electronic microscope(SEM). The purpose of this study was to compare the various interdental enamel stripping method by SEM and to quantify the difference of surface roughness by use of Surfcorder SEF-30D(Kosaka Lab. Ltd.) which can measure the roughness of surface. The stripping methods were divided into mechanical and mechanical-chemical method. Air-rotor stripping and separating strip were used for mechanical stripping and $37\%$ phosphoric acid was used for chemical stripping. The enamel surface roughness after mechanical or mechanical-chemical stripping of interproximal surfaces of premolars which were extracted for orthodontic purpose were measured and compared by means of SEM and $Surfcorder^{\circledR}$, the results were as follows. 1. Enamel surface of primary treated by coarse diamond bur and separating strip groups showed highest value of roughness. 2. To compare the primary treated groups between mechanical and mechanical-chemical method, the latter group showed lower value of roughness remarkably. 3. Mechanical stripping groups which were treated both coarse and fine instrument showed lower value of roughness as much as non treated group. 4. The use of Pumice for final polishing did not show significantly smoothening the stripped enamel surface any more.

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