• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.179-188
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• 2021

The purpose of this study is to examine the level of aggressive tax planning (ATP) among companies listed in the Access, Certainty, Efficiency (ACE) Market of Bursa Malaysia. On top of that, this study also investigates the relationship between company characteristics, ethnicity, and ATP. This study uses a balanced pooled sample of 105 firm years-observations for the period from 2014 to 2018. These samples were selected to provide new insight into this market and to explore the attitude of small firms toward ATP in Malaysia. The data was retrieved from DataStream and the downloaded annual reports. The finding shows that profitability and financial distress have a significant relationship with ATP. Other variables including size, capital intensity, inventory intensity, leverage, and ethnicity, were not determinants of ATP. The result in this study may assist the reader in understanding the nature of companies in the ACE market, particularly on its behavior toward tax planning. A strict requirement is needed to be adopted in the sample selection process, thus limiting the sample size. Further, since the previous study focused on large companies, the discussion of this paper will provide new insight into the nature of tax planning within the small- and medium-sized companies in Malaysia.

• 인문언어
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• 제5권
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• pp.55-74
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• 2003

The issues concerning the nature of the attitude toward the study of national language may vary from country to country, depending on the national or racial characteristics. The problem domains and the methodologies dealing with them may vary accordingly. Ever since the Korean language was equipped with a writing system in the year of 1443 through King Sejong's long-cherished desire, investigations have been constantly made into the real nature of the language itself in pursuit of a better method for representing the spoken language in written form. This is how the study of the Korean language began to take shape. Among such investigations are Hunmin-jeong-eum(the Korean script: 1446) compiled by Jiphyon-jon, the royal office of schloarly researches, Doongguk-jeonghun-yokhun (the orthodox script of Korean: 1448), Hongmu-jeonghun-yeokhun(interlinear gloss for the Chinese script of the Ming Dynasty: 1455), An Orthodox Approach to Written Korean (1909) by the institute of the National Script, Re Standardized Spelling System (1933) by Chosun Language Society, An Authorized Dictionary of Standard Korean (1936), How to Write Borrowed Words(1940), and A Grand dictionary of Korea (1947-57). Chu Shi-Gyung's Phonetics of the Korean Script(1908), Korean Grammar(1910), and Sound Patterns of Korean(1914) were all written in this vein; so was Choi Hyun-Bae's Uri-mal-bon (the rudiments of Korean Grammar: 1929/1937). All these achievements in the study of the Korean language are the end-products of the constant endeavor to solve the issues related to the spoken and written farms of the Korean language. And this is how the uniqueness and autonomy of the language study in korea have been established. It should be borne in mind, however, that, in seeking solutions to the problems inherent in the Korean linguistic studies of foreign countries. On the contrary, they have been very active in accommodating such results. While they have set up their problem domains on the basis of the korean language, they been progressively open-minded in looking for the solutions to the problems at hand.

• 수산해양교육연구
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• 제25권6호
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• pp.1294-1305
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• 2013

The aim of this study was to identify the attitude of nursing students' toward death using Q-methodology and to obtain baseline data to improve nursing students' education program on death. Twenty-nine participants at a college classified 40 Q-statements on a one to nine scale. The resultant Q-sort was a matrix representing the participant's operant subjectivity on the issue under consideration. The results of above procedures were analyzed by PQ Method. The results revealed that there are three types of perception about nursing students' attitudes toward the death. The categories were labeled positive-perspective, pain-avoid and preparation-deficiency. Positive-perspective individuals have a positive sense of their life and death. Thus, they would not fear death, believing in an after-life world, while being positive towards donation of intestines after death. Pain-avoid individuals hope life and death without pain. Preparation-deficiency individuals are unprepared to die. In conclusion, this study discovers three types of the perception about nursing students' attitudes toward the perception of death. By identifying the nature of each of these types, this study can be useful to develop efficient strategies for education program on death.

• 영어어문교육
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• 제12권1호
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• pp.55-75
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• 2006

This paper attempts to discuss the complex nature of social contexts regarding English language education in Korean middle school and to demonstrate the affective factors that should be considered to find appropriate approaches within the context. To do this, a questionnaire survey was conducted among 85 middle school students regarding learners' motivation, and attitudes toward EFL learning. Additionally, teachers in secondary school were asked about the general circumstances of English language education. Findings indicate that in spite of the participants' high instrumental motivation, they rather show a negative attitude toward English learning. This paper intends to raise practitioners' attention to the fact that the effect of learners' affective variables on EFL learning seems distinctive depending on the host country's EFL contexts.

• 영어어문교육
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• 제11권1호
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• pp.119-136
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• 2005

This paper attempts to prove the possibility that Women in Love can be approached by ecological thought. It is necessary to research the family of Lawrence's childhood, the environmental surroundings and Lawrence's viewpoint of nature to prove the possibility. The most urgent problem for us in the modern world is the ecological crisis due to the destructive aspect of modern civilization. This Lawrence's attitude toward the modern civilization is clearly reflected in Women in Love. Lawrence diagnoses the destructive aspects of modern civilization and the human relationship through Gerald, Gudrun, Hermione and Loerke who represent the industrial society and suggests the apocalyptic vision to the human being from the nature. Lawrence thinks that we must restore the animated power of life to revive the modern man who lost the vital power of life. Birkin and Ursula represent this thought of Lawrence and they accomplish the idealistic human relationship based upon the true love and the real life. They do not have the posture of the binomial contrast that separates the human being from the nature, This posture of the binominal brings to one of the causes of the present ecological crisis. As a result, we can say that Women in Love is the novel that belongs to the category of literary ecology. And we can regard that Lawrence previously presented the paradigm that ecologist advocates.

• 디지털융복합연구
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• 제12권8호
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• pp.85-99
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• 2014

임파워링 리더십은 조직구성원들에게 자신의 직무에 대한 긍정적인 심리적 태도를 형성시키고, 이렇게 형성된 심리적 태도는 조직 문화에 영향을 미친다. 따라서 본 연구는 임파워링 리더십이 창의성과 직무태도에 미치는 영향에 대해서 검증하고 조직문화의 매개효과를 검증하였다. 연구결과 첫째, 임파워링 리더십은 창의성과 직무만족, 직무몰입 정의 영향을 미치는 것으로 나타났으나, 임파워링 리더십의 솔선수범 및 참여적 의사결정은 직무몰입에 유의미한 영향을 미치지 못하는 것으로 나타났다. 둘째, 조직문화의 매개효과 검증결과, 각 변수들간의 관계에서 부분적인 매개역할을 하는 것으로 나타났다. 이러한 연구 결과는 조직문화를 관리하는 것은 조직 구성원의 태도 및 성과를 향상시키는 결과를 가져오므로, 관리자는 현 조직의 상태에 맞는 조직문화를 관리하는 능력을 발전 시켜야 함을 시사하는 바이다.

• 대한물리치료과학회지
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• 제4권3호
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• pp.491-498
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• 1997

This Research has been made through the questionnaire(enquete) sent to parents whose children are under cerebral palsy treatment in the hospitals of Daejon, Daegu and Pusan area and in other social welfare organizations such as Korea C.P. Welfare institution and Social Welfare Corporation during the period of Februay to August 1997. Form this research, we have obtained following results : 1. Mostly, the blood type of parents of cerebral palsy children is "0" type in father side (24 persons : 30%) and "A" type in mother side(28 persons : 35%), 2. For their(parents) baby-delivery, it shows that the nature delivery was adoped in most cases i. e. 50 persons(62.5%). 3. The birth weight of cerebral palsy children appears to be less than 2.4Kg in most cases(24 persons : 30%) 4. Most of parents positively want to take a medical treatment for their children with hope, but parents of 5 patients(6.3%) have a negative attitude against medical treatment and its cure. 5. Parents of 25 patients (31.7%) appear to have a sense of shame about the fact that their children are C.P. patients. 6. The 65 parents(81.3%) are depending on medical treatment and physical therapy as a means of cure.

• 한국초등과학교육학회지:초등과학교육
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• 제38권2호
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• pp.203-215
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• 2019

The purpose of this study is to clarify the roles of laboratory work in school. Twenty-one literatures were identified about roles of laboratory work in school by applying criteria such as published in CI level journals or used as a reference over 100 times during 1960-2017. Twenty-one literatures were reviewed according to periods such as 1960-1989, 1990-2003, and 2004-2017, and identified the roles of laboratory work in school that commonly presented in more than two literature. Seven roles of laboratory work in school identified were as follows (a) learning scientific knowledge, (b) enhancing attitude toward science, (c) learning scientific inquiry methods, (d) acquiring skills to use specific laboratory instruments, (e) enhancing scientific attitude, (f) understanding the nature of science(NOS), and (g) providing opportunity to experience natural or scientific phenomena. The results of this study can be used to provide school teachers and students a clear meaning of the roles of laboratory work in school.

• 유통과학연구
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• 제15권10호
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• pp.41-50
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• 2017

Purpose - Online product review has become a crucial part of the online retailer's market performance for a wide range of products. This research aims to investigate how an individual reviewer's review frequency and timing affect her/his average attitude toward products. Research design, data, and methodology - To conduct reviewer-level analysis, this study uses 42,172 posted online review messages generated by 6,941 identified reviewers for 59 movies released in the South Korea from July 2015 to December 2015. This study adopts Tobit model specification to take into account the censored nature and the selection bias arising from the nature of J-shaped distribution of movie rating. Results - Our estimation results support that the negative impact of review frequency and timing on valence. Furthermore, review timing has an inverted-U relationship with the user's average valence and enhance the negative effect of review frequency. Conclusions - This study contributes to the growing literature on the understanding how eWOM is generated at the individual consumer level. On the basis of the main empirical findings, this study provides insights into building a recommendation system in online retail store based on the consumer's review history data - frequency, timing, and valence.

• 통합자연과학논문집
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• 제1권2호
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• pp.160-179
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• 2008

Field classes are necessary to grow the ability of and an attitude toward exploring nature and to shape the basic concept of natural science. I tried to develop a site for field classes and the old road Naori's hill is an ideal place with convenient traffic and established youth camps. As a result the vegetation was divided into five associations and communities. The vegetation units obtained in the present study were as follow: Quercus acutissima community, Pinus densiflora community, Pinus densiflora-Quercus acutissima community, Quercus acutissima-Pinus densiflora community, and Quercus mongolica community. In all survey areas 100 family 336 genus 587 species of palants was found. Furthermore, it provides lots of plants throughout the seasons. Not only the flora but also flowering phenology, variety of floral color and growth habits can be used as teaching items. Incorporation of diverse knowledge of plants at the old road Naori's hill into biology teaching will give students academic stimuli and teachers an opportunity of retraining. With a combination of use of visual instruments, the purpose of conceptual and exploring biology is more easily achieved.