• The Journal of Asian Finance, Economics and Business
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• 제7권3호
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• pp.17-27
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• 2020

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach's Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

• 한국토양비료학회지
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• 제44권1호
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• pp.127-145
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• 2011

Various environmental ecosystems are valuable sources for microbial ecology studies, and their analyses using recently developed molecular ecological approaches have drawn significant attention within the scientific community. Changes in the microbial community structures due to various anthropogenic activities can be evaluated by various culture-independent methods e.g. ARISA, DGGE, SSCP, T-RFLP, clone library, pyrosequencing, etc. Direct amplification of total community DNA and amplification of most conserved region (16S rRNA) are common initial steps, followed by either fingerprinting or sequencing analysis. Fingerprinting methods are relatively quicker than sequencing analysis in evaluating the changes in the microbial community. Being an efficient, sensitive and time- and cost effective method, T-RFLP is regularly used by many researchers to access the microbial diversity. Among various fingerprinting methods T-RFLP became an important tool in studying the microbial community structure because of its sensitivity and reproducibility. In this present review, we will discuss the important developments in T-RFLP methodology to distinguish the total microbial diversity and community composition in the various ecosystems.

• 건축역사연구
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• 제14권1호
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• pp.151-183
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• 2005

All architecture in the history were based on a certain concept of architectural unit that functioned as a base model of architectural design. As we know, such model was not the same in the East and the West, and therefore, their architectures are not the same. This paper aims to identify how and why such base model of the two cultural area are different. As one way of discussing this issue, the concept of particle and field, as two representative idea of the West and East respectively, the employed. This kind of discussion can not follow the way of scientific verification as method of argument. However, the understanding of such concept of unit model is crucial for the understanding of the architecture of the culture in general. In basic sense, the tradition of Western architecture is rooted in the model of particle, where, architecture is conceived to be as a independent unit standing on earth as if it is a box like object. While, the tradition of Eastern architecture is rooted in the model field, where, architecture is conceived to be a part of field organization. In present days, we are used to the model of particle as if it is the only possible model of architecture. But, in fact, what man need to achieve in their architecture and city, is the balance between the two models.

• 기본간호학회지
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• 제9권3호
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• pp.484-500
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• 2002

Purpose: The purposes of this study were to better understand types of health behavior in middle aged women in the Korean agricultural society, understand their nursing needs, and eventually present guidelines to develop proper nursing interventions. Method: Participants for this study were 16 middle aged women from farming communities, who lived in C county and were independent and without chronic ailments. In collection and analysis of data Strauss & Cortin's (1997) research processes and methods were used. The period of data collection was between April 2001 and February 2002. Result: The results of the study showed that the core category was the family-oriented process of $yangsaeng^{1)}$, and four types of health behaviors were observed; $momboyang^{2)}$ maintenance of health through daily life, managing mental health, and managing illness. Each type was perceived to differ from the other in the terms of health behavior priority which was largely affected by the cultural surrounding, for example, degree of attention to children's education and tendency to a traditional role for women. Conclusion: In conclusion, nurses need to understand various types of health behavior in middle aged women. The findings from this study can be applied to the development of Korean nursing interventions that are based on health behavior among middle aged women in the Korean agricultural society. These interventions can then. be based upon understanding of Korean culture rather than drawn only from Western concepts of health behavior.

• Molecules and Cells
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• 제44권10호
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• pp.746-757
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• 2021

Plant somatic cells can be reprogrammed into a pluripotent cell mass, called callus, which can be subsequently used for de novo shoot regeneration through a two-step in vitro tissue culture method. MET1-dependent CG methylation has been implicated in plant regeneration in Arabidopsis, because the met1-3 mutant exhibits increased shoot regeneration compared with the wild-type. To understand the role of MET1 in de novo shoot regeneration, we compared the genome-wide DNA methylomes and transcriptomes of wildtype and met1-3 callus and leaf. The CG methylation patterns were largely unchanged during leaf-to-callus transition, suggesting that the altered regeneration phenotype of met1-3 was caused by the constitutively hypomethylated genes, independent of the tissue type. In particular, MET1-dependent CG methylation was observed at the blue light receptor genes, CRYPTOCHROME 1 (CRY1) and CRY2, which reduced their expression. Coexpression network analysis revealed that the CRY1 gene was closely linked to cytokinin signaling genes. Consistently, functional enrichment analysis of differentially expressed genes in met1-3 showed that gene ontology terms related to light and hormone signaling were overrepresented. Overall, our findings indicate that MET1-dependent repression of light and cytokinin signaling influences plant regeneration capacity and shoot identity establishment.

• 문화기술의 융합
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• 제7권1호
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• pp.640-645
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• 2021

딥러닝 기반 종단간 TTS 시스템은 텍스트에서 스펙트로그램을 생성하는 Text2Mel 과정과 스펙트로그램에서 음성신호를 합성하는 보코더 등 두 가지 과정으로 구성되어 있다. 최근 TTS 시스템에 딥러닝 기술을 적용함에 따라 합성음의 명료도와 자연성이 사람의 발성과 유사할 정도로 향상되고 있다. 그러나 기존의 방식과 비교하여 음성을 합성하는 추론 속도가 매우 느리다는 단점을 갖고 있다. 최근 제안되고 있는 비-자기회귀 방식은 이전에 생성된 샘플에 의존하지 않고 병렬로 음성 샘플을 생성할 수 있어 음성 합성 처리 속도를 개선할 수 있다. 본 논문에서는 비-자기회귀 방식을 적용한 Text2Mel 기술인 FastSpeech, FastSpeech 2, FastPitch와, 보코더 기술인 Parallel WaveGAN, Multi-band MelGAN, WaveGlow를 소개하고, 이를 구현하여 실시간 처리 여부를 검증한다. 실험 결과 구한 RTF로 부터 제시된 방식 모두 실시간 처리가 충분히 가능함을 알 수 있다. 그리고 WaveGlow를 제외하고 학습 모델 크기가 수십에서 수백 MB 정도로, 메모리가 제한되어 있는 임베디드 환경에 적용 가능함을 알 수 있다.

• 한국치위생학회지
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• 제18권1호
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• pp.31-42
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• 2018

Objectives: This study aims to alleviate dental hygienists' job stress caused by emotional labor, lower their turnover rate, improve the working environment, and offer better quality of services by understanding correlations among emotional labor, job characteristics, job stress, and turnover intention. Methods: A survey was conducted in the subjects with dental hygienists who were working at general hospitals, dental university hospitals, and private dental clinics located in Seoul, Gyeonggi, and Chungnam by the convenience sampling method from June 1 through 30, 2017, and the collected data were analyzed using by SPSS Windows Ver. 22.0 (IBM CO, Armonk, NY, USA) and AMOS 21. As the statistical analysis methods, convergent validity test, structural equation model analysis and model goodness of fit were conducted using independent samples t-test, one-way ANOVA, path analysis, and confirmatory factor analysis. Results: It turned out that the more dental hygienists' deep acting of emotional labor and the more their workload of job characteristics, the higher their job stress got, and that the higher their job stress, the higher their turnover intention got. Conclusions: As a method of lowering dental hygienists' turnover intention, they may resolve emotional disharmony with their own problem-solving method, but it is necessary to develop and support organizational culture for the improvement of working environment. Dental hygienists' organizations should implement the measures to minimize their turnover rate and job stress level by allocating appropriate workload.

• Journal of Animal Science and Technology
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• 제54권6호
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• pp.463-469
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• 2012

This study utilized a standardization and cluster analysis technique for the selection and classification of beneficial bacteria. A set of synthetic data consisting of 100 individual variables with three characteristics was created for analysis. The three characteristics assigned to each independent variable were designated to have different numeric scales, averages, and standard deviations. The variables were bacterial isolates at random, and the three characteristics were fermentation products, including cell yield, antioxidant activity of culture, and enzyme production. A standardization method utilizing a standard normal distribution equation to record fermentation yields of each isolate was employed to weight their different numeric scales and deviations. Following transformation, the data set was analyzed by cluster analysis. The Manhattan method for dissimilarity matrix construction along with complete linkage technique, an agglomerative method for hierarchical cluster analysis, was employed using statistical computing program R. A total of 100 isolates were classified into groups A, B, and C. In a comparison of the characteristics of each group, all characteristics in groups A and C were higher than those of group B. Isolates displaying higher cell yield were classified as group A, whereas those isolates showing high antioxidant activity and enzyme production were assigned to group C. The results of the cluster analysis can be useful for the classification of numerous isolates and the preparation of an isolation pool using numerical or statistical tools. The present study suggests that a simple technique can be applied to screen and select beneficial microbes using the freely downloadable statistical computing program R.

• 산업노동연구
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• 제24권2호
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• pp.409-441
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• 2018

이 글은 미국 최대 독립 정유회사인 Valero Energy에 대한 사례연구로서, 비노조 기업의 기업문화와 인적자원관리의 특징을 살펴보기 위한 목적 하에 작성되었다. 1980년 설립 이래 Valero는 유전지역인 텍사스 기반 지역기업으로서 남부지역 정서에 부합하는 비노조기업 성격이 뚜렷하다. 강력한 CEO 리더십, 종업원 최우선 정책과 팀워크 강조 문화, 확고한 고용보장정책(no lay-off policy) 및 인사업무 외주화 금지 정책, 업계 중상위권의 임금수준과 업계 최고 수준의 복리후생, 비노조전통과 이를 보완하는 공정한 고충해결 시스템 구비 노력 등 미국 비노조기업의 인적자원관리 특징들을 잘 보여주는 전형적인 예에 해당한다. 2010년 이전까지 엄청난 성장과 수익성 제고에 기반하여, 한계기업이 선호하는 노조압박방식 대신, 우량기업이 채택하는 노조대체방식을 노조회피전략의 구체적인 방안으로 실행하여 왔다. 하지만, 최근 들어, 지속적인 인수합병으로 인한 기업 인력 내 이질성 확대, 유가 하락 등으로 인한 고용보장정책 유지의 어려움과 정리해고 실시 필요성 증대 등으로 인해 Valero의 노조대체방식에 기반한 노조회피전략은 본격적인 시험대에 올라가고 있다.

• 시큐리티연구
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• 제59호
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• pp.9-35
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• 2019

지금까지 사이버보안에 대한 부분적인 연구는 많이 시도되었으나, 기업 내부적인 요인과 외부 요인의 관계를 총체적으로 분석한 연구는 국내뿐만 아니라 국외에서도 거의 없었다. 따라서, 본 연구에서는 중소기업의 내부 요소 뿐 아니라 기업경영 환경을 고려한 사이버보안 관리에 대하여 살펴보았다. 혼합적 연구방법론을 통하여 1차 질적 분석, 2차 양적 분석을 실시하였다. 질적 분석은 반구조적 인터뷰 방식을 통해 진행하였고 사이버보안 관리체계의 미비, 사이버보안에 대한 내부적인 비협조, 의사결정체계에 파생되는 문제점이라는 세 가지 주제를 발견하였다. 양적 분석은 설문 조사를 통해 확보한 데이터를 대상으로 다중회귀분석을 실시하였으며, 독립변수 중에 사이버위협에 대한 인식과 내부적인 지지가 종속변수인 사이버보안 관리체계에 (+)의 방향으로 영향을 미치며 통계적으로 유의미한 것으로 나타났다. 이 연구를 통해 중소기업의 사이버보안에 있어서는 외부적 환경 변수보다는 내부적인 변수가 사이버보안 관리체계에 인과적 영향이 있었으며, 이는 직원들의 인식 등 조직 문화와 관련되는 변수가 중요하다는 것을 말해준다. 이러한 결과는 중소기업에서 사이버보안 관리체계를 높이는데 실질적인 의의를 제공해 줄 것으로 기대된다.