• 복식문화연구
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• 제12권6호
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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.

• 한국콘텐츠학회논문지
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• 제8권3호
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• pp.215-224
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• 2008

연결재무제표는 자본시장의 국제화에 따라 기업의 해외자금을 조달과 외국인 투자기업 국제적기업에게 필요한 사항이다. 본 논문의 연결재무제표정보공시에 따른 분석결과는 첫째, 감사의견이 반영된 연결재무제표를 공시함으로써 신뢰하고 유용한 재무정보 제공이 된다. 둘째, 연결재무제표를 주 재무제표로 하고 개별재무제표를 보조 재무제표로 하는 국제적 정합성에 부합하게 된다. 국제회계기준 도입을 앞두고 국제회계기준 로드맵에 의하여 2009년부터 국내법인이 국제회계기준을 조기에 적용이 가능 할 것이다. 셋째, 연결손익계산서 대상으로 법인세를 과세하는 연결납세제도의 실용화를 촉진하는 데 중요한 역할을 할 것이다(미국은 1917년, 일본은 2002년 연결납세제도 도입).

• 경영과정보연구
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• 제8권
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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.

• 대한간호학회지
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• 제37권6호
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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.

• International Journal of Contents
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• 제5권3호
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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.

• 한국수학교육학회지시리즈A:수학교육
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• 제53권1호
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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.

• 한국콘텐츠학회논문지
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• 제20권6호
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• pp.590-597
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• 2020

'아름다움' 즉, '미(美)'에 대한 인간의 열망은 인류의 오랜 역사와 함께한다. 이러한 아름다움에 대하여 오늘날은 과연 어떻게 생각하고 있을지에 대한 의문에서 본 연구는 출발하였다. 연구를 위하여 질적 연구방법인 '주관성 연구'인 'Q방법론'을 활용하여, 오늘날 우리가 일상에서 생각하는 '아름다움', '미'에 대하여 진술문(Q-statements)을 확보하였다. 조사는 2019년 7월 8일부터 7월 31일까지 32명을 대상으로 실시하였고, 조사분석결과 3가지로 유형화하였다. <유형I> 은 '자기계발 노력', '좋은 인간관계', '배우려는 것' 등의 진술문의 표준점수가 높게 나타남으로써, 「자기계발형」으로 명명하였다. <유형II>는 '열정', '젊은 에너지', '건강한 육체' 등의 진술문의 분포가 높게 나타남을 고려하여 「열정형」으로 명명하였다. <유형III>은 '나 다움', '좋은 인간관계', '자기계발 노력' 등의 진술문이 높게 분포하고 있어, 「나 다움형」으로 명명하였다. 더불어 본 연구를 바탕으로, 향후 실증연구로의 확장연구를 기대한다.

• 한국콘텐츠학회논문지
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• 제20권10호
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• pp.750-759
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• 2020

본 연구는 연결재무제표 외부감사실시내용 추가공시정보와 감사인의 감사시간, 감사보수 간 관계를 분석한다. 2014년부터 2016년까지 연결재무제표를 공시한 상장기업을 대상으로 한 분석 결과는 다음과 같다. 첫째, 연결재무제표 외부감사실시내용 추가공시정보에 대한 감사인의 감사시간은 유의한 양(+)의 관련성을 나타냈다. 이는 연결감사내용의 추가공시가 유용한 정보제공 유인에 기반한 것으로 해석할 수 있다. 둘째, 추가공시정보와 감사보수는 유의한 관련성을 보이지 않았다. 이는 감사보수에 책정하는 감사위험의 측면에서, 연결감사실시내용에 대한 추가공시가 감사인의 연결감사위험에 대한 인식에 기반한 행태가 아님을 시사한다. 본 연구는 선행연구에서 고려되지 않았던 감사보고서와 연결감사보고서의 외부감사실시내용 정보가 구별되어 공시되고 있음을 제시하여 학계에 유용한 정보를 제공한다. 또한, 이에 대한 공시가 감사인의 유용한 정보제공유인에 기반함을 실증함으로써 정책적 시사점을 제시한다.

• 복식
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• 제62권5호
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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.

• 한국컴퓨터정보학회논문지
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• 제3권2호
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• pp.209-216
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• 1998

1997년말 이후 한국경제는 U의 유동성조절자금을 지원 받게 되었다. 지원을 받으면서 기업에 대한 경영의 수명성 제고방안으로 기업집단에 결합재무체표를 작성하도록 하였다. 우리나라는 1985년에 연결재무제표를 제정하여 여러차례 수정을 거쳐 지배.종속관계에 있는 기업에 대해서는 연결재무제표를 작성하도록 하고 있다. 그러나 기업구조의 특성으로인하여 연결재무제의 작성과정에서 제도상의 문제와 운용상의 문제가 있었다. 따라서 본고에서는 현재의 연결재무제표의 현황과 문제점을 파거하고 이번에 기업에 파라 결합재무제표를 작성하게될 기업집단 결합재무제표의 내용을 통하여 비교를 한다음 결합재무제표의 도입배경과 그 효과에 대하여 살펴보았다.