• Title/Summary/Keyword: Earning management

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Perceptions of residents in the Chungcheong area on commercialization of traditional Korean foods as convenience foods (충청지역 주민을 대상으로 한 전통음식 편의화에 대한 인식조사)

  • Lim, Young-Suk;Han, Gwi-Jung
    • Korean journal of food and cookery science
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    • v.23 no.2 s.98
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    • pp.205-220
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    • 2007
  • This study was conducted to examine the perceptions of residents in the Chungcheong area on the commercialization of traditional Korean foods as convenience foods. Data was gathered using a questionnaire designed to evaluate the concerns, satisfaction, and Knowledge of traditional Korean food as well as the perceptions on commercialization of Korean traditional foods as convenience foods. In order to measure traditional food recognition and interests related to health, a 5-point Likert scale was employed and 374 subjects were surveyed. The results are summarized as follows : Most of the respondents expressed concerns for traditional Korean foods. In the over 50 age group, degree of interest (p<0.01), knowledge (p<0.01), and satisfaction (p<0.01) with regards to traditional foods was higher than in other age groups. The professional group had higher degrees of interest, knowledge, and satisfaction about traditional foods than the general group. Based on monthly income, for respondents earning over 3,010,000 won/month, the knowledge rating for traditional foods was higher than in the under 3,000,000 won/month group. The professional group had a more positive view of the commercialization of traditional food as convenience food than the general group. Respondents deemed quality improvements and an increase in consumption as reasons for the commercialization of traditional foods. Those with a greater recognition of traditional foods also had a higher degree of interest for the foods. Efforts for the commercialization of traditional Korean foods will help with consumer menu choices menu development and systems management of Korean traditional foods.

The Power Analysis of Smart Work Industry and Increase Plan (스마트워크 산업 경쟁력 분석 및 육성방안)

  • Yu, Seung-Yeob;Noh, Kyoo-Sung
    • Journal of Digital Convergence
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    • v.9 no.6
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    • pp.187-196
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    • 2011
  • This study found the power analysis and increase plan of Smart work industry out. We did the internet survey with 117 experts of Smart work and analyzed International competitive power and Smart work marketability. The results was as follows: First, Experts recognized the growth about Cloud computing industry so that they were most high. Second, The thing which the earning of Smart work industry is high appeared a Security industry, Cloud computing industry, and Mobile office industry etc sequence. Third, The Smart work industry which an international technique power level is high appeared in a Smart e-learning industry, Mobile office industry, and Security industry etc sequence. Lastly, An Smart work industry which the concentration supports in the government dimension Security industry, Cloud computing industry, Smart work user SW industry, and Smart e-learning industry etc sequence. This research products will use for there even though it prepares a concentration support industry in the government dimension an activation policy.

Analysis on Chinese companies with Introduction of the IFRS and the Conservatism Features (중국기업의 국제회계기준 도입과 보수주의 특성 분석)

  • Kim, Dong-Il
    • Journal of Digital Convergence
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    • v.14 no.8
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    • pp.105-113
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    • 2016
  • This study analyzed and verified panel data based on CSMAR (China Stock Market & Accounting Research) DB from 2002 to 2014 in order to find out significant differences of conservative accounting before and after Chinese companies adopted international accounting standards. Financial changes in companies can occur at the point of change in accounting standards, and as the difference would affect conservative accounting, it is important to understand conservatism in financial transaction. In this study, earnings per share and price, return on equity, and debt ratio were measured. As a result of analysis, conservative accounting has increased after the introduction of accounting standards, and as the debt ratio was higher, the proportion of conservative accounting was higher. Thus, at a certain point of change in accounting standards, companies apply conservative accounting in order to improve reliability in an unstable future financial environment. Therefore, this study is expected not only to practically influence business practice in changes in GAAP rules but also to provide useful guidance for future studies.

Science & Engineering Degrees and Human Resource Element Value Estimation in Technology Jobs : the US Case (기술직에서 이공계학위와 인적자원요소의 가치평가 : 미국사례)

  • Lee, Sae Jae;Lee, Hyun Soo
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.40 no.4
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    • pp.221-229
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    • 2017
  • In the international businesses human resource elements acquired in different countries might have different values in varied industries due to the different quality of education and experiences in the original countries. Using selection models to evaluate expected values in earnings equation of human resource elements such as education and experiences etc. acquired in sending countries, system equations are expanded to examine also the values of science and engineering degrees in technology jobs with selectivity bias correction. This paper used the US census survey data of 2015 on earnings, academic degrees, occupations etc. The US has long maintained the policy of accepting more STEM workers than any other countries and helped maintaining own technological leadership. Assuming per capita GDP gap between the sending country and the US downgrades immigrant human resource quality, it rarely affects occupational selection but depresses earnings on average by two or more years' worth of education. Immigrant quality index in the sense of GDP gap appears to be a valid tool to assess the expected earnings of the worker with. Engineering degrees increase significantly the probability of selecting not only engineering jobs but also general management jobs, as well as increasing the expected earning additionally over nine years'worth of education. Getting a technology job is additionally worth about four years of education. Economics and business degrees are worth additionally almost six years of education but humanities degrees depress expected earnings. Since years after immigration does not very fast enhance earnings capacity, education level and English language ability might be more useful criteria to expect better future earnings by.

Unmarried Workers Perceptions of Image and Work-Family Balancing Conditions of Dual-Earner Families (미혼 남·녀 근로자가 보는 맞벌이가정의 심상과 일·가정 양립조건)

  • Kim, Seon-Mi;Koo, Hye-Ryoung;Lee, Seung-Mie
    • Journal of Families and Better Life
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    • v.31 no.4
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    • pp.145-164
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    • 2013
  • This study analyzed qualitative data to examine the attitude toward the conditions of and the barriers to the work- family balance among unmarried workers. The data was drawn from 5 focus groups consisting of 4 workers each. The 20 participants, aged 21 through 38, were interviewed in mini groups composed of 2 male workers and 2 female workers each. The research depicts four main themes about their work-family balance: the image of a dual-earner family, women's market labor, housework, and the ideal conditions of a dual-earner family. This research concluded that unmarried workers desperately want to be part of a dual earning family for economic survival. However, they also know that it would be very difficult to make ends meet and to live as dual-earner families because of the lack of a proper social support system. However, most of them believe that they must solve these problems on their own, and they do not expect to receive help from systematic public policies. They think that they should find solutions by rearranging the role divisions between the husband and the wife or by asking for help from their parents or other relatives. The only assistance they expect from the government are reliable child care facilities and governmental incentives to promote stimulate the family-friendly workplace.

LIGHT WATER REACTOR (LWR) SAFETY

  • Sehgal Bal Raj
    • Nuclear Engineering and Technology
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    • v.38 no.8
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    • pp.697-732
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    • 2006
  • In this paper, a historical review of the developments in the safety of LWR power plants is presented. The paper reviews the developments prior to the TMI-2 accident, i.e. the concept of the defense in depth, the design basis, the large LOCA technical controversies and the LWR safety research programs. The TMI-2 accident, which became a turning point in the history of the development of nuclear power is described briefly. The Chernobyl accident, which terrified the world and almost completely curtailed the development of nuclear power is also described briefly. The great international effort of research in the LWR design-base and severe accidents, which was, respectively, conducted prior to and following the TMI-2 and Chernobyl accidents is described next. We conclude that with the knowledge gained and the improvements in plant organisation/management and in the training of the staff at the presently-installed nuclear power stations, the LWR plants have achieved very high standards of safety and performance. The Generation 3+LWR power plants, next to be installed, may claim to have reached the goal of assuring the safety of the public to a very large extent. This review is based on the historical developments in LWR safety that occurred primarily in USA, however, they are valid for the rest of the Western World. This review can not do justice to the many fine contributions that have been made over the last fifty years to the cause of LWR safety. We apologize if we have not mentioned them. We also apologize for not providing references to many of the fine investigations, which have contributed towards LWR safety earning the conclusions that we describe just above.

The Moderating Effect of Growth Mindset Between Female Adolescents' Domestic Abuse Experience and School Adaptation (여학생 청소년들의 가정학대 경험과 학교적응 사이에서 성장 마인드셋의 조절효과)

  • Lee, Chang-Seek;Ryu, Eun-Kyung;Jang, Ha-Young
    • Journal of Digital Convergence
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    • v.17 no.11
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    • pp.297-303
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    • 2019
  • The purpose of this study was to investigate the moderating effect of growth mindset between female adolescents' domestic abuse experience and school adaptation. For this purpose, a survey was conducted on 485 female adolescent girls in D city, Chungcheongnam-do, and the data collected were analyzed for differences test, correlation analysis, and regression analysis of moderating effects. Findings are as follows. First, school adaptation differed according to parents' earning income and academic achievement. Second, growth mindset and school adaptation showed significant positive correlation, but home abuse showed negative correlation with other variables. Third, the result of regression effect of moderating effect showed that the growth mindset for personality had a moderating effect. Finally, based on this study, we discussed ways to improve the school life of female students and teenagers. Specifically, it was suggested to consider the growth mindset and age for personality.

A Study on the Relevance Between Investments Horizons of Foreign Investor and Book-Tax Difference (외국인투자기간과 회계이익-과세소득 차이 관련성 연구)

  • Kwak, Young-Min;Ji, Sang-Hyun
    • Journal of Digital Convergence
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    • v.17 no.2
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    • pp.73-80
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    • 2019
  • This study analyzed the relevance between investment horizons of foreign investors and Book-Tax Difference. To do this, we measured investment horizons of foreign investors as the investment-turnover of foreign investors. We use the sample of 3,025 firm-year Korea listed companies belonging to non-financial corporate sector during 2011-2016. The results of empirical analyses show that investment horizons of foreign investors has a negative relevance with Book-Tax Difference. This result indicates that the firm have a long-term foreign investors has a good Accounting Earning's Quality than the firm have a short-term foreign investors. This study is expected to provide useful information by suggesting the need for more incentive for the long-term foreign investors. And Our Study has a contribution that this study extended prior research on foreign investors by utilizing investment horizons of foreign investors.

A Study on the Current Situation of Pluriactivity of Small-Scale Family Farm Households (소규모 가족농의 다활동성 실태에 관한 연구)

  • Lee, Hyewon;Kim, Tae-Yeon
    • Korean Journal of Organic Agriculture
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    • v.31 no.1
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    • pp.79-94
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    • 2023
  • This study aims at identifying the characteristics of various income earning activities conducted by small family farms, so-called pluriactivity, in Korea, Traditionally small farm households have been regarded in Korea as those who have not only very limited economic capability, but also very low status in rural society. However, in Europe, since the 1990s, there have been some researches found out the role of small farms in socio-economic development of rural regions. These tended to conclude that such various economic activities of small farms' may contribute to the development of rural region. Introducing the concept of pluriactivity from the European studies, this study carried out surveys and interviews with 38 small farm household in Chungnam region in terms of the fundamental reasons for pluriactivity and the impact on rural economies. The analysis revealed the main reason of pluriactivity could be the lack of income for family. Nevertheless, this study also identified another important reason of pluriactivity that small farms' desire to live in rural areas may drive them to do the pluriactivity. It may mean that farming could not be the main option for them to live in rural areas. In addition, it was confirmed that this pluriactivity has a positive impact on rural areas, such as landscape management, job creation, and cultural provision. Along with this, it was confirmed that there is a difference in pluriactivity characteristics according to age. It then necessary concludes that the rural development policy must consider the characteristics of farm households when they provide the support for farming and non-farming activities.

The Meaning of Pre-service Educare Teachers' Experiences about Child Safety Management Classes based on Problem Based Learning (PBL) (문제중심학습(PBL)을 적용한 아동안전관리 수업이 예비보육교사에게 주는 경험의 의미)

  • Seo, Young Hee;Jung, Hye Young
    • Korean Journal of Childcare and Education
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    • v.8 no.1
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    • pp.145-167
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    • 2012
  • The objective of this study is to investigate the meaning of pre-service educare teachers' experience about child safety management classes based on Problem Based Learning (PBL). The participants in this study were thirty five sophomores majoring in Social Welfare, and fifteen weeks of data were collected. The participants were given five problems that were related with real situations. During the given period, they made documents from reflective journals, group or individual interviews, and online community resources. Analyzing the documents sheds light on the meaning of the pre-service educare teachers' experience. The results are as follows: First, pre-service educare teachers found themselves recovering confidence, earning recognitions from others, and pursuing their study. Second, they showed continuous conflicts not only with the PBL approach but also with themselves and group members. Finally, they experienced mutual help and interactions among the group members thorough their cooperative learning and they realized the meaning of cooperative learning by means of comparisons and references between the groups. In conclusion, this study confirms the applicability of PBL to the educare teacher training courses and points out specific ways to alleviate the conflicts in applying PBL to class needs in future studies.