• Title/Summary/Keyword: Accounting Index

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A Study on the Factors affecting Child Adjustment (아동의 초기 유아원 적응에 영향을 미치는 변인 연구)

  • 김지은
    • Journal of the Korean Home Economics Association
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    • v.34 no.4
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    • pp.119-131
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    • 1996
  • The relationship of maternal separation anxiety, availability of support system and child gender to initial preschool adjustment was examined. Data were collected on 72 middle-class Korean children(35 boys, 37 girls) between the ages of 31 months and 60 months who were entering preschool. Subjects were from intact families, all with non-working mothers. Mothers completed the Maternal Separation Anxiety Scale(MSAS) and indicated the number of extended family members in the home as an index of social support. Classroom teachers completed the Preschool Behavior Questionnaire (PBQ) for each child after the first 2 weeks and again after 6 weeks of school. Each child was observed by the research team during the first 2 weeks of school and again after the 6th-week using the Child Observation System (COS). Applying the COS observed behavior was classified as being in the dependent, neutral, or active mode. All instruments were culturally relevant as validated by Korean experts. Maternal Separation Anxiety was a significant predictor for girls only, accounting for 11% of initial COS variance (p=<.05). In contrast, social support was a significant predictor for boys only, accounting for 28% of initial PBQ variance when entered after MSAS(p=.005). A significant difference between initial and 6th-week adjustment was obtained in the expected direction on the COS with behavior improving with time (t=-4.06, p=.001). Although a significant difference between initial and 6th-week PBQ adjustment was also obtained (t=-3.63, p=.001), it was not in the direction expected, problematic behavior were found to increase with time. Cultural and developmental factors help explain the findings. Given the patrilineal social system in Korea, boys are highly preferred over girls. Thus the at-home support system, comprised primarily of grandparents, may have a significant influence on school adjustment particularly of first-born sons. In contrast, since girls are viewed as fragile and vulnerable, mothers may express greater separation anxiety about girls. Finally, as would be expected, older children may be able to develop coping skills more readily than younger ones, as child adjustment on the COS significanlty improved over the 6-week period.

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How can we narrow the digital divide among SMEs in APEC member economies? (중소기업 정보화 수준 격차 해소방안에 관한 국가 간 비교연구)

  • Kwon, Sun-Dong;Yang, Hee-Dong;Sohn, Yong-Yeop;Lee, Seong-Bong;Sirh, Jin-Young;Cho, Taek-Hee
    • Journal of Information Technology Applications and Management
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    • v.12 no.2
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    • pp.79-106
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    • 2005
  • This study, by adopting case study methodology, is focused on examining the present state and analyzing the cause of the digital divide, and suggesting policies for bridging the divide, specifically in view of SMEs. We have taken cases of manufacturing companies, visiting and interviewing 18 SMEs in 10 APEC member economies which show sharp difference in usage of ICT. In order to analyze the digital gap among SMEs, we used 5 variables that are composed of computer hardware, computer software, Internet, readiness of ICT, and performance of ICT adoption, while categorizing the cases into low and high tier based on the national ICT index. From a computer hardware perspective, the high tier (0.66) has almost double the number of PC’s per employee, compared with the low tiers (0.34). This gap can be explained by financial availability of low income and high tariff in the developing economies. In the computer software perspective, the SMEs in the low tier had some restrictive use of computer applications such as financial and accounting management and document management, while those in the high tier enjoyed more diversity in the use of applications such as inventory management, sales management, financial and accounting management, procurement management, CRM, and ERP. In view of the readiness of ICT, the difference in ICT infrastructure and financial status between the low and high tier was far wider than any other variables. As a result of ICT adoption, SMEs benefited in view of learning and growth, internal business processes, customer service, and financial affairs. To effectively bridge the digital divide between the low and high tier, actions such as setting up a secondary market of used computers among cooperating developed and developing countries, developing and diffusing good business applications, and building speedy, low-cost telecommunication infrastructures should be taken.

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Health Risk of Potato Farmers Exposed to Overuse of Chemical Pesticides in Iran

  • Sookhtanlou, Mojtaba;Allahyari, Mohammad Sadegh;Surujlal, Jhalukpreya
    • Safety and Health at Work
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    • v.13 no.1
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    • pp.23-31
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    • 2022
  • Background: Potato is the main crop of Ardabil Plain (accounting for one-fifth of potato production in Iran). Its health hazard risk to farmers is rising due to the increasing rate of pesticide use. The present study analyzes potato farmers' health hazard risk in the use of chemical pesticides. Methods: The rate of pesticide use by farmers (n = 370) was first compared with the recommended dosage (on pesticide label). Then, a composite index was employed to estimate the health hazard risk of farmers during pesticide use, and the variables accounting for pesticide overuse and nonoveruse were analyzed. Safety behavior was examined in four steps, namely of pesticide purchase and storage, preparation, application, and postapplication. Results: It was found that 74.6 percent of potato farmers used pesticides in higher concentrations than the recommended dosage. The higher average rate of pesticide use versus recommendation (label instruction) was related to Chlorpyrifos and Trifluralin, and the highest average health hazard risk among farmers was related to the use of Chlorpyrifos and Metribuzin. Farmers with a higher risk of health hazard displayed much lower safety behavior than the other farmers at all steps of pesticide use. Conclusion: The most important variables discriminating the health hazard risk of farmers' overuse included health behavior identity, attitude, knowledge and awareness, and cues to action. Therefore, using social media, holding local exhibitions, and engaging local leaders and skilled farmers in the region to improve farmers' attitudes and health behavior identity toward the dangers of chemical pesticides can play a significant role in motivating farmers' display of overuse preventive behaviors.

A Study on the Improvement of Depreciation Management for Construction Equipment Considering Economic Efficiency (경제성에 의한 건설중장비 감가상각관리 개선)

  • Lee, Yongsu
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.32 no.4D
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    • pp.357-366
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    • 2012
  • Construction equipment has applied to depreciation over the years, however, the price index for construction equipment is not properly reflected in existing quantity per unit and the local tax law. Thus, this study shows the analysis of the corporate tax law, the local tax law and business accounting standards, characteristics of the domestic depreciation system and depreciation methods, and the capital recovery factor of construction equipment applying the theory for economic efficiency. It also presents cases of depreciation on the basis of quantity per unit and tax law using straight-line depreciation method and declining balance method. It is proposed that the relations of the application system of permissible period for construction equipment and the existing system be explained and the application system of permissible period for construction equipment be imposed. Furthermore, it proposes the development of depreciation tables of construction equipment monthly expenses based on the domestic price index and applications. In addition of that, it proposes the analysis of pros and cons of the methods suggested and application limits of the study and subsequent improvement plans. This study should reflect more rational and objective reality in quantity per unit and tax law.

Impact of the Private Insurance Benefits and the medical Care Expenditure on Household Income Inequality (가구소득불평등에 민간보험수입과 의료비본인부담지출이 미친 영향)

  • Lee, Yong-Jae;Kim, Hyung-Eick
    • Journal of Digital Convergence
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    • v.15 no.12
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    • pp.625-633
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    • 2017
  • The purpose of this study is to investigate the effect of private insurance revenues and household spending on household income inequality. To this end, we conducted a concentration index and concentration curve analysis for the income level of medical panel survey data in 2015. The main results are as follows. First, the household income concentration ratio is 0.3580, which means that income is concentrated in the high income group, and the degree of inequality is considerably large. Second, although the portion of the private insurance benefits was small on the high-income household, it helped to strengthen the benefits concentration on this group. Third, the low income group has a large self-pay medical expense. Finally, the index of the income excluding the burden of the total medical expenses in the household income was 0.3676, so that even accounting for medical expenses, the income was concentrated in the high income class. Therefore, private insurance benefits and medical expenses were all contributing factors to the inequality of household income, and this study provides the essential materials for research and policy planning which could lead to the convergence of different fields.

A Study on the Improvement of the Criteria for the Management Evaluation Related to the Means-Efficiency of Public Library (공공도서관 수단효율성관련 경영평가기준의 개선방향에 관한 연구)

  • Jung, Won Joo;Hong, Hyun Jin
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.28 no.4
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    • pp.203-221
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    • 2017
  • This study is to suggest some improvement directions of the criteria for the management evaluation in order to contribute to the achievement of lasting value of the continuous development and publicity in regard to the public library means-efficiency. To this end, This study analyzed the means-efficiency evaluation criteria via theoretical review on business analysis of private enterprise and the analysis framework based on it. The improvement of evaluation criteria in regard to efficiency for the continuous development of public library are as follows. 1) Regardless of domestic and foreign, an efficiency index in the performance evaluation index of public library is absolutely insufficient. The sufficient indexes measuring efficiency which is appropriate for the concept of performance should be developed. 2) A flow data representing input and performance in certain time period is insufficient. Therefore, evaluation index consisted of flow data should be more developed. 3) Long term stock data is excluded in the term cost as it is the cost used for the long term such as fixed assets. However, it is useful as input data, which is realized through the perfect accounting.

Impact of Baseflow on Fish Community in the Ungcheon Stream, Korea

  • Choi, Byungwoong;Oh, Woo Seok;Kim, Nam Shin;Cha, Jin Yeol;Lim, Chi Hong
    • Proceedings of the National Institute of Ecology of the Republic of Korea
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    • v.2 no.4
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    • pp.235-246
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    • 2021
  • This study investigated the impact of baseflow on fish community in the Ungcheon stream (16.5 km long) located downstream of the Boryeong Dam, Korea. Based on field monitoring, there were five dominant fish species in the Ungcheon Stream accounting for 75% of the total fish community: Zacco platypus, Zacco koreanus, Tridentiger brevispinis, Rhinogobius brunneus, and Pungtungia herzi. These five fish species were selected as target species. HydroGeoSphere (HGS) and River2D models were used for hydrologic and hydraulic simulations, respectively. A habitat suitability index model was used to simulate fish habitat. To assess the impact of baseflow, each representative discharge was examined with or without baseflow. The HGS model was used to calculate baseflow within the study reach. This baseflow was observed to increase gradually with longitudinal distance. Validation of the hydraulic model dem onstrated that computed water surface elevated when baseflow was included, which was in good agreement with measured data, as opposed to the result when baseflow was excluded. Composite suitability index distributions and weighted usable area in the study reach were presented for target species. Simulations indicated that the baseflow significantly increased habitat suitability for the entire fish community. These results demonstrate that there should be a substantial focus on the baseflow for physical habitat simulation.

The Analysis of the current state and components of Korea's National Debt (한국의 국가채무 현황과 구성요인 분석)

  • Yang, Seung-Kwon;Choi, Jeong-Il
    • Journal of Digital Convergence
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    • v.18 no.9
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    • pp.103-112
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    • 2020
  • The purpose of this study is to examine the current status and components of Korean National Debt and to analyze the effects of each component on National Debt. In the Korean Statistical Information Service (KOSIS), we searched for data such as General Accounting Deficit Conservation, For Foreign Exchange Market Stabilization, For Common Housing Stability, Local Government Net Debt Public Funds, etc that constitute National Debt. The analysis period used a total of 23 annual data from 1997 to 2019. The data collected in this study use the rate of change compared to the previous year for each component. Using this, this study attempted index analysis, numerical analysis, and model analysis. Correlation analysis result, the National Debt has a high relationship with the For Common Housing Stability. For Foreign Exchange Market Stabilization, Public Funds, etc., but has a low relationship with the Local Government Net Debt. Since 1997, National Debt has been increasing similarly to the For Foreign Exchange Market Stabilization, For Common Housing Stability and Public Funds etc. Since 2020, Korea is expected to increase significantly in terms of For Common Housing Stability and Public Funds, etc due to Corona19. At a time when the global economic situation is difficult, Korea's National Debt is expected to increase significantly due to the use of national disaster subsidies. However, if possible, the government expects to operate efficiently for economic growth and financial market stability.

The Development of Satisfaction Tool to Health Care Services - focused on Patients and their families - (의료 서비스에 대한 만족도 측정 도구의 개발)

  • Kang, So-Young;Lee, Sun-Mi
    • Quality Improvement in Health Care
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    • v.3 no.1
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    • pp.104-124
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    • 1996
  • Background : In these days, the health care organizations have concerned about customer-centered care in order to empower the competitiveness on the health care markets. The departments working for quality management of the hospitals have used health care quality indicators in terms of medical areas as well as service areas of the hospitals. However, there were insufficient efforts to develop the credible measurement to seek the customers' needs, their expectations and their satisfaction levels related to health care services because various kinds of challenges were in the process of scale development to measure customers' satisfaction in health care. The purpose of this study was to develop the satisfaction scale to health care services in a Korea health care organization and to test its tool with validity and reliability. Method : The concept of this tool was acceptability that one of the components of health care quality defined by Donabedian. Acceptability has the five dimensions of concept: Accessibility; Patient-Practitioner Relations; Amenities; Patient Preferences as to the effects of care; and Patient Preferences as to the costs of care. The Satisfaction Tool to Health Care Services was reviewed by expert panel with five researchers, including hospital managers and a professor related to quality management of the hospitals. As a result, the content validity index was .84 in the outpatient satisfaction tool. The inpatient satisfaction tool had .87 of the content validity index. The Satisfaction Tools to Health Care Services finally consisted of 44 items for outpatients/their families and of 60 items for inpatients/their families. Study subjects of the construct validity test were 479 outpatients/their families and 561 inpatients/their families who visited or admitted at a University hospital from July 1, 1996 through August 10, 1996. The data were examined by Factor Analysis with SPSS. Result : The items of Satisfaction tools for outpatients/their families were categorized by eleven factors with eigenvalue greater than 1.0 accounting for 64.2 percent of the variation in item scores. Also, the items of inpatient tool had eleven factors with eigenvalue greater than 1.0 accounting for 60.3 percent of the variation in item scores. The reliability of overall scale were .95 and .96 for the outpatients/their families satisfaction scores and inpatient/their families satisfaction scores. The internal consistency reliability with eleven factors was ranged from .30 to .94 for inpatients/their families. The Satisfaction Tool with eleven factors for inpatients/their families had internal consistency reliability ranged from .53 to .89. Conclusion : The Satisfaction Tools to Health Care Services focused on outpatients/their families and inpatients/their families developed in this study had a high reliability and the strong evidence of content validity and construct validity based on quality concept. Therefore, this tool would be utilized as a credible quality indicator of health care services to assess the quality problems and to monitor the quality improvement activities in Korean Health Care Organizations.

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The Study on Debt Ratio and Business Performance of Agricultural Farming Corporations, since the K-IFRS was introduced (한국채택 국제회계기준(K-IFRS) 도입 이후 농업법인의 부채비율과 경영성과에 관한 연구 -축산업 농업법인을 중심으로-)

  • Im, In-Seob;Lee, Sang-Lae
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.2
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    • pp.600-608
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    • 2017
  • This study analyzed the management index, debt ratio, and business performance of livestock agricultural farming corporations since the Korea international financial reporting standards (K-IFRS) was introduced in 2011. In addition, this study was based on credible accounting reports by the financial supervisory service's DART (data analysis, retrieval and transfer) system. First, after analyzing the key management index, the results showed that the current ratio, debt ratio, and current liabilities ratio decreased and the ratio of the owners increased on the safety index. Regarding the profitability index, the ROA (return on total assets), ROE (return on equity), and ROS (return on sales) increased slightly in 2014 compared to 2013. The overall growth and external growth on the growth index have not increased. Second, an analysis of the debt ratio and business performance, the debt ratio has a negative effect on the ROA and ROS. These results show that the use of debt of livestock agricultural farming corporations contributes to the external growth but it has a negative effect on business performance. These results show that management should consider solutions for the increase in sales to achieve cost reductions. In addition, the debt ratio should be reduced and solutions for an increase in revenue are needed to reduce management expenses, such as propagation of technical development.