• 제목/요약/키워드: Follow-through

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The Influence of Public Welfare and Audit Findings on Audit Opinion: Empirical Evidence from Provincial Data in Indonesia

  • YAYA, Rizal;IRFANA, Siti Syifa;RIYADH, Hosam Alden;SOFYANI, Hafiez
    • The Journal of Asian Finance, Economics and Business
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    • 제8권4호
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    • pp.181-191
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    • 2021
  • The aim of the study is to empirically investigate and analyze the influence of public welfare, audit findings, and follow-up of audit recommendations on audit opinion with the disclosure level of financial reports as an intervening variable using agency theory and signaling theory. To achieve this purpose, a quantitative research method was employed. Population of this study is Provincial Government Financial Reports in Indonesia for fiscal years 2016 to 2018. There were 84 financial reports that met the criteria of purposive sampling. The data were gathered from the websites of the Audit Board of the Republic of Indonesia and the Indonesian Central Bureau of Statistics. In this study, the hypothesis-testing tool is path analysis using the Statistical Package for Social Sciences version 15. Based on the multiple regression analysis, the results show that audit findings, public income, and the disclosure level of financial reports significantly influenced audit opinion. Besides, the follow-up of audit recommendations and public health significantly influenced audit opinion through the disclosure level of financial reports. This study suggests that, in order to have better audit opinion, local governments need to improve public welfare, follow-up audit finding, and disclose more details in financial report.

Long-Term Outcomes of Placement of a Single Transverse Stent through the Anterior Communicating Artery via the Nondominant A1 in Coil Embolization of Wide-Necked Anterior Communicating Artery Aneurysms

  • Ban, Seung Pil;Kwon, O-Ki;Kim, Young Deok
    • Journal of Korean Neurosurgical Society
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    • 제65권1호
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    • pp.40-48
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    • 2022
  • Objective : Placement of a single transverse stent via the nondominant A1 across the anterior communicating artery (AComA) into the contralateral A2 can provide sufficient neck coverage for wide-necked bifurcation AComA aneurysms. The authors described the feasibility, safety and long-term outcomes of this technique. Methods : Between January 2015 and February 2018, placement of a single transverse stent via the nondominant A1 was attempted in 17 wide-necked bifurcation AComA aneurysms. The authors reviewed the medical records and radiological studies. Results : The technical success rate was 94.1% (16/17). Periprocedural thromboembolic complications occurred in one patient (6.3%) without permanent neurological deficits. The mean clinical follow-up duration was 39.9±9.8 months. No deaths or delayed thromboembolic complications occurred. The mean angiographic follow-up duration was 38.9±9.8 months. The immediate and final follow-up complete occlusion rates were 87.4 and 93.7%, respectively. There was no recanalization during the follow-up period. Conclusion : Placement of a single transverse stent via the nondominant A1 across the AComA into the contralateral A2 is a feasible and relatively safe endovascular technique for the treatment of wide-necked bifurcation AComA aneurysms, with good long-term occlusion rates and a reasonable complication rate, if only the nondominant A1 is applicable.

관절염 환자 자조관리과정 후 환우모임을 통한 추후관리 효과에 대한 연구 (The Effects of Follow-Up with Peer Group Meetings after Self-Help Program for Arthritis Patients)

  • 이인옥;서문자;이경숙
    • 근관절건강학회지
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    • 제8권1호
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    • pp.109-121
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    • 2001
  • The purpose of this study was to find out the long-term effects of the self-help program through the follow-up with peer group meetings of arthritis patients. In order to fulfil the purposes, the follow-up program with peer group meetings was developed by researchers with consisting of monthly health contract, group discussion, group counseling, recreation, and exercise. This program was carried out 2-3 hours once in a month for 5 months (1999-2000) and evaluated in a nonequivalent control group pretest-posttest quasi-experimental design. The subjects were 34 patients of experimental group and 24 of control group. The measurement tools of this study are pain rating scale(Lee & Song), KHAQ(Bae), rating scale of fatigue, and goniometer. The results of this study revealed no significant differences on number of pain site, fatigue, physical functioning, flexibility of the shoulder joints, and level of the extension of the knee joints between experimental group and control group. Whileas pain reaction of the control group was significantly high. However, the peers expressed very much their satisfaction and appreciations with the follow-up program with Peer group meetings. Actually, they wanted to have this peer group meeting continuously. This results suggested that the follow-up program with peer group meeting could be recommended as good nursing intervention to help the arthritis patients after having the Self Help Program in the community setting.

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'작은 생물의 세계' 주제에 대한 초등학생들의 후속 흥미에 영향을 미치는 요인 분석 (Analysis of Factors affecting Elementary School Students' Follow-up Interests on Instructional Topics of Small Organisms' World)

  • 김래현;임채성
    • 한국초등과학교육학회지:초등과학교육
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    • 제35권1호
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    • pp.123-135
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    • 2016
  • Interest is one of the important factors in science education. The purpose of this study was to investigate factors affecting the follow-up interest of elementary school students on topics of 'Small Organisms' World'. The follow-up interests of the students on the topic were grouped into three categories; the developed-expanded-deepened (EDD), the simply expanded and maintained (SEM), and the stoped or decreased (SD) types. Each types had specific distinguishing features. Through the examination of students' responses and the in-depth interviews, the factors affecting on the follow-up interests of the students were analyzed. The factors were classified into two types of the external factor and the internal one. While the external factors were mainly related to the instructional materials used in science class and teaching methods, the internal factors were related to the desire for knowing, prior knowledge, students' experience and attitude toward the topics of science. In relation to the types of the follow-up interests, these factors were affected by different causes. The EDD type was most affected by internal factors, such as desire for knowing and prior knowledge. The SEM type was shown to be most affected by external factors, such as instructional materials. The SD type was mainly influenced by external factors, such as teaching methods. From the analysis of internal factors, it was revealed that the attitude and the prior knowledge about the topic are related with the follow-up interests. There was a positive relationship between the levels of science attitude and science knowledge. The students who had EDD type had a higher level of attitude and knowledge. However, there were some students who had higher level of scientific knowledge with SD type. The results of in-depth interviews showed that they were influenced by negative perceptions about science and stress on their grades. In conclusion, each follow-up interest type were caused by the external factors contained in the processes of the science class and the internal ones associated with the individual features and were influenced by the science class. So, the teacher should help the students be able to have the EDD type of follow-up interest which is persisted even after the completion of the science curriculum. For this, when the teachers design science curriculum and plan lesson, they should consider both internal and external factors significantly influencing the students' follow-up interests.

<인생나눔교실> 사업의 효과 검증을 위한 추적 조사 방법론 연구 - 2017~2018년도 영상추적조사를 중심으로 - (A Study on Follow-up Survey Methodology to Verify the Effectiveness of )

  • 이동은
    • 예술경영연구
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    • 제53호
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    • pp.207-247
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    • 2020
  • <인생나눔교실>은 인문학적 소양을 갖춘 은퇴세대가 멘토가 되어 후속 세대인 멘티에게 삶의 지혜와 방향을 제시하고 소통의 장을 만들어가는 사업이다. 이와 같은 사업의 평가들은 사업이 진행되는 단기간을 기준으로 하여 정량적, 정성적 평가를 수행하는 것이 일반적이다. 그러나 단기간의 평가는 실제 의미있는 효과를 예측하고 판단하기 어렵다는 한계를 가지고 있다. 이에 <인생나눔교실>에서는 2017년과 2018년 영상추적조사를 통해 본 사업의 핵심 참여자의 질적 변화 추이를 살펴보고자 했다. 이를 위해 연구주제에 적합한 조사방법으로 인터뷰 영상 촬영, 촬영 현장 관찰, 가치부호화를 통한 질적연구방법론을 채택하였다. 결과 분석을 위해서는 인터뷰 내용에서 키워드를 추출, 가치부호화 작업을 진행한다. 이후 인문정신가치를 매칭시켜 변화양상을 확인하고 그 의미를 도출하는 이론적 방법을 활용하였다. 실질적으로 본 연구에서 진행한 연구가 추적조사임에도 불구하고 2년이라는 다소 짧은 시간 동안 변화된 양상을 분석했다는 점이 여전히 한계로 남는다. 하지만 국내외 문화예술교육 사업 분야의 추적조사를 위한 모형을 거의 찾아볼 수 없는 현 시점에 추적조사를 위해서 연구자들이 진행해야하는 방법론을 체계화하고 구체적인 적용 사례를 함께 제시했다는 점에서 유의미성을 찾을 수 있다.

개발사업에 의한 자연경관 영향 저감방안 중요도 분석에 관한 연구 (A Study on the Analysis of the Importance of Natural Landscape by the Development Project)

  • 신민지;신지훈
    • 농촌계획
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    • 제25권2호
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    • pp.99-117
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    • 2019
  • Environmental impact assessment (EIA), which predicts, evaluates, and manages the influences on natural landscape, plays a role of monitoring natural resources for systematic management of natural landscape. However, the function of verification and correction of the system is still insufficient and feed-back, one of the most important features of EIA follow-up, has not been introduced in Korea's EIA system yet. As a procedure, it is required to check if the opinions of the evaluators are properly reflected to the outcomes of the project through a reviewing process after assessing environmental impacts of a development project. In reality, despite the awareness about the importance of follow-up inspection of the conformity with, the system mainly focuses on the agreement during the planning stage of the development project and fails to continuously manage after its completion. There have been various preceding studies related to prediction, evaluation, and management of environmental impacts on natural landscape for better management. They primarily dealt with the problems in the EIA process and suggested improvement measures, including directions for institutional development, step-by-step goals, and operation methods, to address the problems which arise in the EIA follow-up process. However, suggested measures are not actively applied with the focus only put on institutional operation, there are virtually no standardized methods to predict and assess landscape changes due to the development project and to manage landscape after the project. Against this backdrop, this study aims to explore the existing methods to analyze the impacts natural landscape and to establish a system where landscape management is continued after the development project. To this end, we will suggest reducing methods according to the predicted changes in landscape for post-project management of natural landscape. Characteristics of reduction methods by project type were examined through reviewing the guide to natural landscape rating and the importance of development project impacts on natural landscape by type of reduction was evaluated through questionnaire for experts. Evaluated types of reduction are classified and presented by characteristics of each development project and content of reduction type.

Eating control and eating behavior modification to reduce abdominal obesity: a 12-month randomized controlled trial

  • Kim, Soo Kyoung;Rocha, Norma Patricia Rodriguez;Kim, Hyekyeong
    • Nutrition Research and Practice
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    • 제15권1호
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    • pp.38-53
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    • 2021
  • BACKGROUND/OBJECTIVES: Abdominal obesity is associated with metabolic disorders, and, in recent years, its prevalence in Korea has continuously increased. The change of lifestyle, particularly diet, is critical for the reduction of abdominal obesity. This study evaluated the effectiveness of an intervention focused on dietary self-efficacy and behaviors on the improvement of abdominal obesity. SUBJECTS/METHODS: Abdominally obese adults with additional cardiovascular risk factors were recruited through 16 medical facilities in South Korea from the year 2013 to 2014. The participants were randomly divided into 2 groups: an intensive intervention group (IG) that received a multi-component intervention to reduce abdominal obesity, by mainly focusing on dietary attitude and dietary behavior change, and a minimal information intervention group (MG) that received a brief explanation of health status and a simple recommendation for a lifestyle change. The interventions were provided for 6 mon, and health examinations were conducted at baseline, 3-, 6-, and 12-mon follow-ups. A path analysis was conducted to identify the process governing the changes in abdominal obesity. RESULTS: The IG showed an improvement in self-efficacy for eating control and diet quality at 6-mon follow-up. Abdominal obesity improved in both groups. Waist circumference was observed to be decreased through the path of "improved self-efficacy for eating control in food availability-eating restriction-improved dietary quality" in IG. Most changes in follow-ups were not significantly different between two groups. CONCLUSIONS: The intensive program targeting the modification of dietary behavior influenced management of abdominal obesity, and the effect occurred through a step-by-step process of change in attitude and behavior. Generally, improvements were also seen in the MG, which supports the necessity of regular health check-ups and brief consultation. The results can be used for further development and implementation of more successful interventions.

양궁 올림픽 라운드기록에 영향을 미치는 팔로 드로우 국면의 운동학적 요인 평가 (Evaluation on Kinematic Factors Affecting Scores of Olympic Round Game during the Follow Through in Archery)

  • 하종규;이재훈
    • 한국운동역학회지
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    • 제18권1호
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    • pp.227-234
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    • 2008
  • 이 연구의 목적은 올림픽 라운드기록에 영향을 미치는 운동학적인 요인을 구명하는 것이다. 대상자는 K 대학교의 숙련된 양궁선수 8명(나이: $20{\pm}1$세 무게: $77{\pm}13kg$, 신장: $178{\pm}5cm$)이 참여하였으며, 올림픽 라운드 상황과 동일 조건에 준하여 개인별 12회 총 72회의 슈팅을 7대의 고속 적외선 디지털 카메라(MCU-240)로 촬영하였다. 그 결과 첫째, 기록별 견관절의 평균 각속도가 기록에 미치는 영향은 통계적으로 유의한(p=.65<.10) 것으로 나타났으며 회귀식은 y=-0.0637x +17.074이고 결정계수는 $R^2$=0.874이었다. 둘째, 견관절의 평균 각속도가 약 $120^{\circ}$/sec.에서 고득점이 분포하였다. 셋째, 견관절의 평균 각속도가 느려질수록 기록이 크게 나타났다. 결론적으로 회귀식은 정의역, $110^{\circ}$/sec.< x <$160^{\circ}$/sec.에서 견관절 평균 각속도가 낮을수록 기록이 증가하였고 약 87%의 설명력을 가졌다.

배드민턴 드라이브 동작의 운동학적 분석 (Kinematic Analysis of the Badminton Drive Motion)

  • 위림림;오정환;정익수;박찬호;이정태
    • 한국운동역학회지
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    • 제19권1호
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    • pp.77-85
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    • 2009
  • 본 연구는 배드민턴 드라이브 동작의 원리와 현상을 이해함은 물론 운동 시 정확한 동작을 유도하여 상해예방 및 기술향상을 기할 수 있도록 기초자료를 제공하고자 하였다. 라헤드의 이동변위는 모든 연구대상자들에게서 비슷한 패턴으로 나타났지만 다소 차이가 나타난 이유로는 신장, 상완과 전완의 길이, 스윙괘적의 개인적인 성향의 등 외부적인 요인에 의한 결과로 사료된다. 국면별 상지관절의 각도를 살펴보면 어깨 관절, 팔꿈치 관절, 손목 관절의 각도는 드라이브 동작을 수행함에 있어 서로 유기적인 관계로 얽혀 있으며 근위에서 원위로 힘의 전달을 한다는 분절 순서이론도 뒷받침하고 있다. 상지관절의 각속도는 연구대상자 모두에서 임팩트 이후 팔로우스루 동작에서도 크게 나타났는데 이는 배드민턴과 같은 라운동에서 팔로우스루의 중요도를 나타내는 것을 의미한다. 이 팔로우스루 동작은 자세의 안정성 유지, 동작의 자세교정, 관절의 상해예방이라는 측면에서 라운동 시 중요요소로 작용하고 있음을 보여주고 있다. 종합해보면 분절의 순서이론에 따른 스윙이 이루어져야 효율적인 동작을 할 수가 있을 것으로 판단된다.

주민등록번호 기반의 온라인 본인확인서비스 기관 지정기준 개선방안 연구 (A Study on Improvement method of designation criteria for Personal Proofing Service Based on Resident Registration Number)

  • 김종배
    • 디지털산업정보학회논문지
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    • 제16권3호
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    • pp.13-23
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    • 2020
  • Currently, online means of replacing resident registration numbers(RRN) include I-Pin, mobile phone, credit card, MyPin, and general-purpose certificate. In order to issue alternative means based on the RRN, it must be designated through the designation review by the Korea Communications Commission(KCC) through a designation review by personal proofing agency and be subject to annual management. However, the criteria for designation and follow-up of the designation of the personal proofing agency carried out by KCC have been used in 2010 without revision, and there are problems that do not conform to the evaluation standards of various alternative means. Therefore, in this paper, we propose a method for improving the designation criteria and management system of the personal proofing service agency. The proposed method analyzes the characteristics of the alternative identification-based personal proofing service and proposes a follow-up management standard that can appropriately evaluate the analyzed characteristics and improves the designation criteria according to the emergence of new alternatives. Through the proposed method, it can be seen that it is possible to strengthen the safety of the personal proofing service based on the alternative means of RRN provided online and face-to-face and to protect the user's personal information.