• Management & Information Systems Review
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• v.36 no.3
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• pp.151-165
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• 2017

This study investigates the effect of revenue recognition by percentage of completion method on financial analysts' earnings forecasting information in order industry. Specifically, we examines how the analysts' earnings forecast errors and biases differ according to whether or not to report the unbilled revenue account balance and the level of unbilled revenue account balance. The sample consists of 453 firm-years listed in Korea Stock Exchange during the period from 2010 to 2014 since the information on unbilled revenue accounts can be obtained after the adoption of K-IFRS. The results are as follows. First, we find that the firms with unbilled revenue account balances have lower analysts' earnings forecast accuracy than the firms who do not report unbilled revue account balances. In addition, we find that the accuracy of analysts' earnings forecasts decreases as the amount of unbilled revenue increases. Unbilled revenue account balances occur when the revenue recognition of the contractor is faster than the client. There is a possibility that managerial discretionary judgment and estimation may intervene when the contractor calculates the progress rate. The difference between the actual progress of the construction and the progress recognized by the company lowers the predictive value of financial statements. Our results suggest that the analysts' earnings forecasts may be more difficult for the firms that report unbilled revenue balances as applying the revenue recognition method based on the progress criteria. Second, we find that the firms reporting unbilled revenue account balances tend to have higher the optimistic biases in analysts' earnings forecast than the firms who do not report unbilled revenue account balances. And we find that the analysts' earnings forecast biases are increases as the amount of unbilled revenue increases. This study suggests an effort to reduce the arbitrary adjustment and estimation in the measurement of the progress as well as the introduction of the progress measurement method which can reflect the actual progress. Investors are encouraged to invest and analyze the characteristics of the order-based industry accounting standards. In addition, the results of this study empower the accounting transparency enhancement plan for order industry proposed by the policy authorities.

• Journal of dental hygiene science
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• v.11 no.6
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• pp.543-551
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• 2011

Critical thinking is recognized as core competency for dental hygiene practice. The purpose of this study was to investigate relationship between critical thinking disposition and grade, types of educational programs and satisfaction with interpersonal relationship, major, clinical practice. Total 909 students in associate and baccalaureate dental hygiene educational program completed self-reported questionnaire on critical thinking disposition inventory developed by Yoon(2004). The mean score for critical thinking disposition was 3.38~3.39 on a 5 point scale. There was no difference in critical thinking disposition scores between students of associate and baccalaureate programs. There was no difference in critical thinking disposition scores between grade of students. The results showed a statistically significant relationship between critical thinking disposition and satisfaction with interpersonal relationship and major. Multivariate analysis of variance(MANOVA) revealed that all subscales for three groups according to satisfaction with interpersonal relationship were significantly different(Pillai's trace=0.075, F(14,1782)=4.979, p<0.001) and all subscales for three groups according to satisfaction with major were significantly different(Pillai's trace=0.035, F(14,1728)=2.257, p=0.005).

• 한국벤처창업학회:학술대회논문집
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• 2010.08a
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• pp.139-160
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• 2010

On July 21st in 2005, People's Bank of China (PBOC) turned the currency peg against the U.S. dollar into managed currency system based on a basket of unnamed currencies under China's exchanged rate regime. This change means that China's enterprises are not free from currency fluctuations. The purpose of this study is to analyze the relations between Renminbi fluctuations in the floating exchange rate and financial results of venture companies. The process and outcomes of this study are as follows, First, in order to measure the financial results of venture companies, I choose venture companies in Shandong Province listed on the Shanghai Stock Exchange (SSE) at random and several quarter financial sheets according to safety ratios, profitability ratios, growth ratios, activity ratios. Second, I arrange the daily Renminbi exchange rate data announced from July 21st, 2005 to December 31st, 2008 by PBOC into the quarterly data. Third, in order to confirm the relations between Renminbi fluctuations and financial results of venture companies, I carry out Pearson's correlation analysis. As a result, the revaluation of the Chinese Renminbi has weakly negative effects on debt ratio, total assets turnover ratio and equity turnover ratio in statistics. But the revaluation of the Chinese Renminbi is not related to other financial index in statistics. The result of this study is that the revaluation of the Chinese Renminbi has little influence on the export and import of Chinese venture companies and certifies the fact that Chinese venture companies have much foreign currency assets. In addition to avoid the currency exposure risk, this study shows the effective method about currency exposure risk which adjusts proportion of Renminbi to foreign currency.

• Proceedings of the KOR-BRONCHOESO Conference
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• 1977.06a
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• pp.4.4-5
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• 1977

The vibratory energy introduced into the external ear canal is changed by the mechanical factors of eardrum itself, the motility of ossicles, and the air cushion of tympanic cavity and the like. This study was designed to investigate the volume of middle ear cavity and mastoid air cell system as a factor of determining the accoustic impedance of middle ear system. The author studied how the increase in air volume of middle ear cavity effects on the acoustic impedance of middle ear system with dogs' ears and researched the correlation between the degree of pneumatization of temporal bones and the acoustic impedance of middle ear system by comparing the radiological findings of pneumatization (Law's and Towne's projection) with the acoustic impedance measurements with Madsen ZO 70. The result is as follows: 1 The tympanometric findings in control state revealed the curves of type A, and did not change in its configuration by the increase in the air volume of dogs middle ear system. 2. The static compliance of middle ear revealed a distinct and linear increase in proportion to the increase in air volume of middle ear system; the rate of increase was $0.05{\pm}0.02$ cc of static compliance per cc of air volume. 3. Authenticated in the above result and the tendency to increase in static compliance in proportion to the increase in the degree of pneumatization of temporal bones, there was significant regression equation between the degree of pneumatization of temporal bones (x variable) and the static compliance of middle ear system; $y=0.19x{\pm}0.16{\pm}0.05$ It is suggested that the difference in volume of middle ear system plays an important role in the change of the static compliance of middle ear, and the author concludes that the measurement of static compliance of middle ear has clinical value as diagnostic means of evaluating the degree of pneumatization of temporal bones along with some radiological examination.

• Journal of dental hygiene science
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• v.16 no.1
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• pp.26-36
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• 2016

The purpose of this study was to examine how oral health literacy of mothers affect the oral health status of their preschool children. The subjects were 233 mothers and their preschool children who are between 5 and 6 years old. They were selected according to the convenience sampling method. The individual self-administered questionnaire was used for the mother's survey while the children were interviewed using structured questionnaire to examine their oral health status and behavior. According to study results, the number of decayed primary teeth and the number of decayed and filled primary teeth had a statistically significant negative correlation with the oral health literacy of the mother, the children's oral health knowledge, attitude and behavior (COHKAB), and the mother's oral health management behavior. Hierarchical multiple regression analysis was performed after including general characteristics variables, the COHKAB and the mother's oral health management behavior. Meanwhile, mother's oral health literacy had a statistically influence on children's oral health status. The higher the mother's oral health literacy level, the lower the number of decayed and filled primary teeth were. The findings suggest that efforts to improve the oral health status of preschool children should consider mother's oral health literacy as an important factor. Therefore, the effective intervention and education programs are necessary to enhance mother's oral health literacy.

• Korean Journal of Environment and Ecology
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• v.26 no.4
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• pp.593-603
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• 2012

This study was carried out to investigate the ecological succession sere and conservative value, and to provide the basic data for the planning of the Provincial Park Management in Seonamsagol(Valley), Jogyesan(Mt.) Provincial Park(altitude 884m), Suncheon City, Korea by analysing the structure of the plant community. Twenty plots(size is $20m{\times}20m$) were set up at an altitude of range from 315m to 480m. As a result of analysis of TWINSPAN which is one of the ordination technique, the plant communities were divided into four groups which are community I(Quercus variabilis community), community II(Q. serrata community), community III(Decideous broad-leaved plant community), and community IV(Carpinus tschonoskii community). The warmth index is $104^{\circ}C{\cdot}month$ based on the data of monthly mean temperature during the past thirty years(1981~2010), so we found out that the vegetation of the study site located in the South Temperate Climate Zone. We supposed that the ecological succession sere of the study site is in the early stage of developing from Q. serrata community to Carpinus tshonoskii community, however we should do a long-term monitoring to investigate the changes of the ecological succession each plant community, meanwhile Sasa borealis was dominant species in the shrub layer. The diameter at breast height of specimen tree is range from 20 to 55cm(average 36cm) and the height of that is range from 14 to 35m(average 23cm). The age of community I was 64 years old, that of community II was from 59 to 64 years old, that of community III was from 51 to 62 years old, and that of community IV was from 41 to 68 years old, thus the age of the study site is about from 38 to 72 years old. According to the index of Shnnon's diversity(unit: $400m^2$), community IV was ranged from 0.8452 to 1.2312, community III was ranged from 0.8044 to 1.1404, community II was ranged from 0.8221 to 0.9971, and community I was 0.8324.

• Journal of the korean academy of Pediatric Dentistry
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• v.28 no.4
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• pp.613-619
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• 2001

The aims of this study were to compare the accuracy, sensitivity and specificity of cnventional visual examination, radiography and a new laser fluorescence method, KaVo Diagnodent, for the detection of occlusal caries lesions. One hundred sound human premolars and molars which had no restorations or interproximal cavities were tested by three methods. Tooth lesions depth was assessed at histologic examination using Caries detector dye The following results were obtained. 1. Diagnodent show 7.8 in sound tooth, 25.4 in initial caries, 30.5 in enamel caries, and 53.8 in dentin caries with average score 2. Spearman and Pearson relation coefficient was high between tooth-specimen test with dye and Diagnodent(0.736, 0.619), visual examination(0.664, 0.666), and was low between tooth-specimen test with dye and radiographic examination(P<0.01, total) 3. Accuracy of occlusal caries was highest on Diagnodent(65%) and lowest on radiographic examination(35%) 4. In initial caries, the sensitivity and specificity of Diagnodent method was the highest. In enamel caries, the sensitivity of visual examination was the highest and specificity of Diagnodent method was the highest. In dentinal caries, the sensitivity and specificity of Diagnodent method was the highest and sensitivity of visual examination was the lowest.

• Proceedings of the KOR-BRONCHOESO Conference
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• 1983.05a
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• pp.11.2-11
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• 1983

Vocal nodules and polyps are much more frequent in singers, public speakers, teachers and actors. Voice trauma and voice misuse, at times associated with mild inflammatory reaction, appear to be important in their etiology. It is generally agreed that vocal cord nodules and polyps are inflammatory in nature and they arise in the subepithelial layer of loose connective tissue of the vocal cord. Since the junction of anterior and middle thirds of the membranous cord and has the greatest amplitude of vibration. This is the site of predilection for vocal cord nodules. The author performed laryngomicrosurgery for 70 cases of vocal nodules and polyps at Ewha Womans University Hospital during the period of 5 years. The result obtained were as follows ; 1) Surgical excision is not necessarily the best approach because vocal nodules in the early stages will resolve with the simplest voice therapy. 2) In children, surgery is rarely indicated because most nodules in children regress during adolescence. 3) For patients who use their voices professionally, voice therapy is indicated for three months. 4) If after three month of conservative treatment the cord lesion does not improve and the patient it still dissatisfied with his voice, laryngomicrosurgery can then be considered. 5) The small cuffed endotracheal tube in the interarytenoid space helps to keep the cords immobile and in an abducted position. 6) Removal of the nodule shoule be started by gentle retraction posteriorly and as soon as a tear appears anterior to the nodule. 7) On occasion it is preferable to start the dissection with a siccle knife while the nodule is held on the stretch. 8) Voice rest should be maintained for a week following which the free edges of the cords are usually healed.

• Journal of Gifted/Talented Education
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• v.25 no.6
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• pp.837-856
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• 2015

The purpose of this study was to examine the effects of ill-structured problem solving program on the social self-efficacy, democratic citizenship, and meta-cognition of the scientifically gifted high school students and provide an opportunity to consider how to improve students' social self-efficacy, democratic citizenship, and meta-cognition when comprehensive character education has been emphasized in science programs for gifted students. The subjects consisted of 17 students(10th graders) and 19 students(11th graders) who were participated in a science gifted program in a Korean high school located in Seoul and pre-examination on their social self-efficacy, democratic citizenship, and meta-cognition was conducted. After applying 12-class-time of ill-structured problem solving program, post-examination on their social self-efficacy, democratic citizenship, and meta-cognition was conducted and student's self-essay about program was also conducted. Paired t-test was used to analyze the data collected and students's self-essays were also analyzed. The results of this study were as follows: First, the findings showed that ill-structured problem solving program developed students' social self-efficacy and especially showed a significant improvement in asking for help. Second, they also showed that ill-structured problem solving program raised students' democratic participation especially in a democratic function. Third, in terms of meta-cognition, ill-structured problem solving program also played a positive role. The result of analyzing students' essays also showed students' positive perception on the program. The findings of the present study suggested that ill-structured problem solving program should be taken into consideration when developing a science program for scientifically gifted high school students.

• Journal of Preventive Medicine and Public Health
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• v.21 no.2 s.24
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• pp.307-319
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• 1988

In order to determine the contents of lead, cadmium and zinc, the tissues of the crussian carp, Carassius carassius, collected from the middle streams of the Nakdong river were examined. During the dry season from 8 to 15, March, 1987, six loci were selected to sample the fish and river water; five of them were the midstreams of the Nakdong river i. e., the vicinities of the Andong dam, the Nakdong bridge, the Waegwan bridge, Gangjung and Gaepori, the other one was the Kumho river around the Paldal bridge(see Fig. 1). The microanalyses of lead and cadmium contents were undertaken by the atomic absorption spectrophotometer(Model IL-551) connected with CTF-IL 655, while that of Zinc by the flame method with IL551 only. The contents of lead and cadmium in water sampled from Gaepori distant from about 30km downward from the junction with the Kumho river were about 1.5 times higher than those from Gangjung distant about 0.5km upward from the junction, and the content of zinc from Gaepori was slightly higher than that from Gangjung. However, the contents of lead and cadmium in water sampled from Gaepori were three fifth of those from the vicinity of Paldal bridge far about 2km upperward from the junction. In the other words, the contents of lead and cadmium in the samples from the vicinity of the Paldal bridge were about 2.5 to 3 times higher than those from the Gangjung and 5 times higher than those from the Andong dam. The contents of the heavy metals in the tissues of Carassius carassius were relatively consistent to those of the aquatic environments where the fish were collected, with higher contents in the tissues of the crussian carp collected from the vicinity of Gaepori and the Paldal bridge which were so much polluted than in those from other loci in upper stream from the junction. And the contents of lead and cadmium in tissues were positively correlated with the age of the fish, however, that of zinc was not. The contents of lead in bone of crussian carp from the vicinity of the Paldal bridge in the group of 0-1 year old fish were similar to those of 4-5 years old fish from Gaepori, and higher than those of 3-4 years old fish collected from the upper stream of the junction. It is likely that fishing from Gaepori and the paldal bridge is not recommended, and all the industrial producers have to pay intensive attention to the water pollution due to the sewage disposal.