• Title/Summary/Keyword: Contents Statements

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A Study on the Contents and Consumers' Recognition of Clothing Product Evaluation Statements in the Internet Apparel Shopping Mall (인터넷 쇼핑몰의 의류 상품평 내용과 소비자 인식에 관한 연구)

  • Choi Eun-Young
    • The Research Journal of the Costume Culture
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    • v.12 no.6 s.53
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    • pp.984-998
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    • 2004
  • The purpose of this study was to analyze contents of clothing product evaluation statements in the internet shopping mall and to discover consumers' recognition and evaluation of it. The data were collected from 151 consumers' statements in the four internet apparel shopping malls and a questionnaire was developed to measure consumers' recognition of clothing product evaluation statements. The questionnaire was administrated 272 consumers over 18 years old. The results of this study were as follows; First, The contents of clothing product evaluation statements in the internet shopping blog, were divided into three categories which were product, service and consumer buying decision process. Product category include evaluation of clothing product, description of difference between real product and product on the screen, and advice of uses. Service category include quickness and kindness in delivery, store preference for good service. For consumer buying decision process, motivation of purchasing, perceived risk, expression of satisfaction from good buying and canvassing for purchasing were included. Second, consumer recognized that clothing product evaluation statements has function of furnishing information, confirmation of purchasing decision, risk reduction of internet shopping, and interesting entertainment. Consumers also were dependent on product evaluation statements for making purchasing decision. And it was trusted by consumers. This recognition & evaluation were correlated with consumer's clothing product knowledge, involvement, risk perception of internet shopping, experiences of internet shopping. Managerial implications are provided for internet shopping mall.

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Benefits of the System of Consolidated Financial Statements Information Disclosure (연결재무제표정보공시제도의 유용성 분석)

  • Park, Sang-Bong
    • The Journal of the Korea Contents Association
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    • v.8 no.3
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    • pp.215-224
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    • 2008
  • For global companies that are going to raise funds from international capital markets or to which lots of foreign investment are being given, it is necessary to prepare consolidated financial statements. This study provides the results of some analyses in accordance with the system of consolidated financial statements disclosure. First, disclosing those statements with audit opinion reflected would provide useful reliable and financial information. Second, such disclosure as foresaid would meet international standards that consolidated financial statements are used as main financial statements and separate financial statements as auxiliary ones. The disclosure system would make it possible for domestic corporations to introduce international accounting standards earlier, especially from 2009, in accordance with the road map of those standards. Third, the system of consolidated financial statements disclosure would play an important role in promoting the implementation of consolidated taxation systems under which corporate tax is levied in accordance with consolidated balance sheet.

A Study on Auditor's Opinion about Consolidated Financial Statements (연결재무제표(聯結財務諸表) 감사의견(監査意見)에 관한 연구(硏究))

  • Park, Sang-Bong
    • Management & Information Systems Review
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    • v.8
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    • pp.167-186
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    • 2002
  • Since first introduced on July 1974, consolidated financial statements had been concluded or not depending on decision-makings by companies. But the Securities and Exchange Law as revised on April 1992 specified that any listed corporation must add consolidated financial statements and their auditor's opinion to its business report. foreign-based corporations became subject to the conclusion of the sheets and equity method from the time of business closing on Dec. 1995. Now all of domestic and foreign-based corporations, whether they are controlling or controlled businesses, are subject to consolidated financial statements. Business bankruptcies and restructuring under the economic crisis since the late 1997 raised the necessity of the increased reliability and transparency of consolidated accounting information and significantly changed contents of consolidated audit report. An analysis over the past three years shows that auditor's opinions about consolidated financial sheets are mostly qualified opinions whose proportion is being gradually decreased, while rejected opinions are annually increasing in proportion. When compared to the year of 1998, the numbers of those controlled businesses, and companies under the equity method were all decreased, but rather increased when determined on the basis of such numbers per a corporation. This suggests that corporations are promoting business diversification through business separation and share acquisition and advancing into foreign markets as well as domestic ones. Especially, special contents included in consolidated auditing report show a tendency to increase annually. Based on all these findings, the strengthening of accounting regulation will lead to providing more reliable information related to auditor's opinion about consolidated financial statements and raising the information effectiveness and validity of the statements as publicly notified.

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Analysis of the Nursing Practice in a Medical ICU Based on an Electronic Nursing Record (간호기록을 이용한 중환자실 간호업무 조사연구)

  • Song, Kyung-Ja
    • Journal of Korean Academy of Nursing
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    • v.37 no.6
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    • pp.883-890
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    • 2007
  • Purpose: The purpose of this study was to identify the entity of critical care nursing practices through analyzing nursing statements described by electronic nursing records in a MICU. Methods: 176,459 nursing statements of 188 patients during a 6 month-stay were analyzed statement by statement according to the nursing process(nursing phenomena, nursing diagnosis, & nursing activity) and 21 nursing components of Saba's Clinical Care Classification. Results: Among 176,459 single statements, the statements of nursing activity ranked first in number. The contents of the statements were analyzed and categorized by main themes. Among 489 categorized themes, the number of themes of nursing phenomena statements was the highest. When analyzed by Saba's clinical Care Classification, the nursing statements mainly included a physiological component. Among 21 components, the respiratory component ranked in the first position in nursing phenomena, nursing diagnosis and nursing activity. The extra statements not included in the 21 components were 9,294(15.1%) in nursing phenomena and 21,949(22.7%) in nursing activity. Most are statements related to tests and the doctor. Conclusion: The entity of MICU nursing practice expressed by electronic nursing records was mainly focused on physiological components and more precisely on respiratory components.

Relationship Analysis among Media, Public Opinion and the Presidential Statements during George Bush's War on Drugs

  • Lee, Hyo-Seong;Ryu, Seung-Kwan
    • International Journal of Contents
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    • v.5 no.3
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    • pp.33-39
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    • 2009
  • This study tested a path model of agenda building examining the relationship among the media, the public and the presidential statements on the issue of drug abuse during the Bush administration's War on Drugs. The results showed that a dynamic and interactive relationship among aforementioned actors. First, the real-world conditions strongly increased both media coverage and presidential statements. Second, the news media and president influenced each other. Third, public concern, however, did not function as a significant factor in agenda-building process in this study. The result of this study indicates that Bush was not utterly a reactive or proactive president in terms of his relationship with the media. That is, news media and the president interacted regarding the drug issues; the relationship between President Bush and the media for drug issues was reciprocal.

An investigation in learnability of counter-examples in secondary school mathematics textbooks (고등학교 수학 교과서에서의 반례에 대한 학습가능성 탐색)

  • Oh, Hye Mi;Kwon, Oh Nam
    • The Mathematical Education
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    • v.53 no.1
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    • pp.41-55
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    • 2014
  • In recent years, there has been increasing interest in the pedagogical importance of counter-examples that contradict statements about mathematics education research and the curriculum revision process for high school mathematics courses. Using a literature research method, this study analyzed views about counter-examples according to a method of approach to statements and the classification of counter-examples and their criteria. The study also described the learnability of the content of counter-examples presented in Korean secondary school mathematics textbooks. The results showed that generating many counter-examples enables learners to understand mathematical concepts exactly, construct links between mathematical contents, and have flexible thoughts about mathematical objects. Considering the learnability of counter-examples, the contents of counter-examples in school mathematics textbooks are needed for mathematics teachers and students to generate numerous counter-examples and verify the justification of generating counter-examples in various manners.

The Subjectivity Study on the 'Real Beauty' ('진정한 아름다움'에 대한 주관성 연구)

  • Park, Hee-Jung;Kim, Ju-Hee;Lee, Doh-Hee
    • The Journal of the Korea Contents Association
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    • v.20 no.6
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    • pp.590-597
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    • 2020
  • The human desire for 'beauty' is with the long history of mankind. This study started with how people of the 21st century would think about such beauty. Using the Q methodology, which is a qualitative research method, the Q-statements for the people's real thoughts and perceptions are secured and typified. The survey was conducted on July 8 to July 31, 2019, and was classified into three types of survey analysis results. The results of the analysis are as follows. showed high standard scores of statements such as 'self-development effort', 'good human relations', and 'learning to learn', and named as 「Self-Development Type」. has a high distribution of statements such as 'Passion', 'Young energy' and 'Healthy flesh', and named as 「Passion Type」. showed high statements such as 'I', 'good human relationship', 'self-development effort', and named 「I'm Type」. In addition, this study emphasizes the usefulness of qualitative research as an exploratory study for understanding and future empirical studies.

Additional Disclosure of Consolidated Audit Details and Auditor Response (연결재무제표 외부감사실시내용 추가공시정보와 감사인 대응)

  • Yun, Yongsuk
    • The Journal of the Korea Contents Association
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    • v.20 no.10
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    • pp.750-759
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    • 2020
  • This study examine the relation between additional disclosure information of external audits details on consolidated financial statements, audit hours, and audit fees. The results of the analysis of listed companies that disclosed consolidated financial statements from 2014 to 2016 are as follows. First, the additional disclosures of the consolidated financial statements external audit is positively associated with the audit hours of the auditor. This result can be interpreted that the additional disclosure of the consolidated audit information is based on the incentive to provide useful information of auditor. Second, the audit fees of the auditors for additional disclosures in the consolidated financial statements were not significantly related. This suggests that, the additional disclosure of the consolidated audit practice is not based on the auditor's perception of the audit risk. This study provides that information on the external audit details of audit reports and consolidated audit reports is distinguished and disclosed, providing useful information to researchers. In addition, this study suggests policy implications by demonstrating that disclosure of the details of the external audit of the consolidated financial statements is based on the auditors' incentive to provide useful information.

The Political and Social Statement through Fashion Design (패션 디자인을 통한 정치·사회적 발언)

  • Ko, Hyun-Zin
    • Journal of the Korean Society of Costume
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    • v.62 no.5
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    • pp.108-124
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    • 2012
  • The purpose of this study is to examine the political and social statements through fashion design, by comparing with more activated statements in the general design area. To achieve this, the documentary study and practical case study have been executed. First of all, the meaning of design politics was defined and the cases of design practice of political and social statements were reviewed and classified historically. Traditionally, designs have been inextricably linked with political authorities and ideologies. As propaganda, it has been used for power authority to seize power and maintain dominance. On the contrary, they could be an instrument to resist and criticize against contemporary power authority and dominant. Next, the political and social statements were traced historically through fashion design on the basis of the two previously reviewed categories. And then, comparing political and social statements between design and fashion design, the contents and ways of their expressions were similar. In design, there were more various ways when the designers were leading collective behavior, but in fashion design, there were more leading voices of socio-political organizations and resistant counter culture groups. Now, new trends are rising constantly where individual designers' creations express many different socio-political beliefs. This study which inquires designers' political and social involvement will be helpful in making people rethink the social role of fashion design and encouraging conscious fashion design activism.

A Study on the Introduction Background of Combined Financial Statements (결합재무제표 도입배경 및 효과에 관한 연구)

  • 김상규
    • Journal of the Korea Society of Computer and Information
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    • v.3 no.2
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    • pp.209-216
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    • 1998
  • The Korean economy has been under the IMF-led rescue programs since the late 1997. For the transparency of financial currency, Korean government had made the Korean firms which are depend on each other financially compose the consolidated financial statements since 1985, because South Korea's financial crisis has been caused by a string of corporate failures that have put enormous strain on the banking system at a time when the won was plunging against the dollar. But there are many problems to get the transparency in the actions and accountability of both public and private institutions, because of the domestic corporations' structural characteristics and the law of accounting. This paper reviewed, therefore, some problems on the consolidated financial statements and advantages to introducing the combined financial statements through comparing the contents of those statements

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