• 산경연구논집
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• 제10권12호
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• pp.35-42
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• 2019

Purpose : This study examines The impact of human resource investment in internal control on stock price crash risk. Effective internal control ensures that information provided is complete and accurate, financial statements are reliable. By overseeing management, internal control systems can reduce agency costs between management and outside parties. In Korea, firms have to disclose information about internal control systems. The working experience of human resources in internal control systems is also provided for interested parties. If a firm hires more experienced internal control personnel, it can better facilitate the disclosure of information. Prior studies reported that information asymmetry between managers and investors increases future stock price crash risk. Therefore, the longer working experience internal control personnel have, the lower probability stock crashes have. Research design, data and methodology : This study analyzed the association between the working experience of internal control personnel and crash risk using regression analysis on KOSPI listed companies for fiscal years 2016 through 2017. The sample consists of 1,034 firm-years of non-financial firms whose fiscal year end on December 31. Career spanning data of internal control personnel was collected from internal control reports. The professionalism(IC_EXP) was measured as the logarithm of the average working experience of internal control personnel in months. Negative conditional skewness(NSKEW) and down-to-up volatility (DUVOL) are used to measure firm-specific crash risk. Both measures are based on firm-specific weekly returns derived from the expanded market model. Results : We find that work experience in internal control environment is negatively related to stock price crashes. Specifically, skewness(NSKEW) and volatility (DUVOL) are reduced when firms have longer tenure of human resources in internal control division. The results imply that firms with experienced internal control personnel are less likely to experience stock price crashes. Conclusions : Stock price crashes occur when investors realize that stock prices have been inflated due to information asymmetry. There is a learning effect when internal control processes are done repetitively. Thus, firms with more experienced internal control personnel could manage their internal control more effectively. The results of this study suggest that firms could decrease information asymmetry by investing in human resources for their internal control system.

• 성인간호학회지
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• 제14권2호
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• pp.174-183
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• 2002

Purpose: The purpose of this study was to determine the effect of nurses' pain experience on the inference of their patients' suffering. Method: Study subjects were sampled from 184 nurses who worked in general wards in one S university hospital located at Seoul. Nurses' pain experience consists of personal pain experience and professional pain experience. The Standard Measure of Inference of Suffering (Davitz & Davitz, 1981) was used for suffering inference measure, and patients' suffering which consists of physical pain and psychological distress. Result: Suffering inference scores of nurses without personal pain experience revealed a higher value than that of nurses with personal pain experience. But these differences were not statistically significant. The higher intense pain was experienced, the higher were suffering inference scores. This physical pain inference score was statistically significant(p=.044). Of the nurses who had personal pain experience, suffering inference scores of nurses with unrelieved pain experience revealed a higher value than that of nurses with relieved pain experience. Physical pain and psychological distress inference scores were statistically significant(p=.010, p=.006). Suffering inference scores of nurses without professional pain experience(internal medicine, general surgery, orthopedic surgery) revealed a higher value than that of nurses with professional pain experience. Professional pain experience of internal medical illness was statistically significant in psychological distress of internal medical illness(p=.044), and professional pain experience of orthopedic surgical illness was statistically significant in physical pain of orthopedic surgical illness(p=.027). Conclusion: Nurses who have experienced low pain intensity or good pain relief are inclined n to underestimate patient' pain. Although nurses who care for the same patient over a long time deal skillfully with that patient, nurses are inclined to underestimate that patients' pain. Nurses need to be aware of possible biases related to pain assessment as a result of pain experience.

• 가정과삶의질연구
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• 제25권3호
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• pp.77-87
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• 2007

This study purports to understand the direct and indirect effects between eating disorder behavior of female adolescents and their body-related variables(concerning the degree of diet regime, weight control, body satisfaction, and obesity), self-esteem and internal control, by checking three sub-categorized behavior of eating disorders of diet behavior, bulimia behavior, and eating control behavior. The sample group used for the study consisted of 190 female high school students and 292 female university students; measurement devices used for the study were those of body-related variables, self esteem and internal control, and eating disorder behavior; and data analysis was performed using ${\chi}2$, t-test, Pearson's correlation, regression analysis and path analysis. The results are as follows. First, there is a significant difference between university students and high school students regarding their body satisfaction, weight control experience, and self esteem. University students are more satisfied with their body, have higher self esteem, and control their weight better than high school students. Second, diet behavior shows a correlation with the degree of diet interest, weight control experience, and body satisfaction. Body satisfaction and internal control proved to be correlated with bulimia behavior, while weight control experience, obesity, and self esteem were correlated with eating control behavior. Third, the variables that showed a direct influence on diet behavior as an eating disorder are diet interest, weight control experience, body satisfaction and obesity, in that the explanatory power of the variables is 60.7% with the highest mark on obesity. The variables that showed effects on bulimia are body satisfaction and internal control with an explanatory power of 2.8%. Indirect variables effecting bulimia include objects, diet interest, body satisfaction, and self esteem. The variable with a direct influence on eating control behavior was self esteem with and explanatory power of 4%, whereas the variables of objects, diet interest, body satisfaction, weight control experience, and internal control were all indirectly correlated with eating control behavior.

• 한국의류산업학회지
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• 제22권3호
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• pp.310-322
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• 2020

This study investigated the classification and characteristics of augmented reality (AR) content of fashion brands. The AR contents of fashion brands were classified according to user participation space and content delivery method. Based on these types, eight case studies were conducted, along with a discussion of AR characteristics in terms of presence, interactivity, and immersion. The results showed that AR content could be divided into four types: offline visit-external information type, offline visit-internal experience type, online utilization-external information type, and online utilization-internal experience type. It was also found that there were differences in characteristics for each type of AR content. First, the offline visit-external information type requires various new content that can provide entertainment immersion to users. Second, the offline visit-internal experience type requires a powerful inducement for users to visit a specific space providing AR content and to participate in augmented environments. Third, the online utilization-external information type needs a series of AR content that can consistently incite users' curiosity about brands and products. Fourth, the online utilization-internal experience type needs effective content to improve users' shopping experience with the virtual fitting of fashion accessories, such as eyewear, hats, jewelry, and watches. Accordingly, fashion companies should create contents that can provide appropriate presence, interactivity, and immersion by AR type.

• 근관절건강학회지
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• 제6권1호
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• pp.100-135
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• 1999

Typical symptoms of rheumatic disease affect overall daily living and cause severe stress. Individuals afflicted with rheumatic disease have many illness-related stresses. Pain was the predominantly perceived stress followed by limitation in mobility, difficulties in carrying out activities of daily living. helplessness, dependency on others, threat to self-esteem, interference in social activity, interference in family relationships. difficulties performing at work, and discomfort of the treatment. Patients with chronic arthritis are subjected to long periods of continuous stress, which may require the management by the health care provider. In these cases, the purpose of the nursing is helping to promote health through supporting patient's coping. Therefore, for the nursing intervention to be effective, it is critical to build a theoretical framework that describes stress-coping for chronic arthritis. Thus, the purpose of this dissertation is to present a theoretical framework which describes the stress-coping processes and to empirically test pathos of this framework for the people with chronic arthritis. The foundation upon which this framework is built in the Erickson, Tomlin, and Swain(1983) theory of Modeling and role-Modeling. The subjects were 275 patients with rheumatoid arthritis or osteoarthritis who visited the outpatient clinic. A hypothetical model of stress-coping was tested by covariance structure analysis with PC-LISREL 8.12 program. As a result, the overall fit was good(Chi-square=94.49, P=0.00, RMR=0.067, GFI=0.95, AGFI=0.91, NNFI=0.93, NFI=0.91) for the hypothetical model. The results of hypothesis testing were as follows : Basic need satisfaction had a statistically significant influence on illness-related experience, emotional stress and coping resources. Internal health locus of control had a statistically significant influence on coping resources. However, independent variables(basic need satisfaction, internal health locus of control, illness-related experience, emotional stress and coping resource) did not have significantly influence on coping. And then, the hypothetical model was modified by considering both the theoretical implication and statistical significance of the parameter estimates. The revised model had a better fit to the data(Chi-square=83.11(P=0.00), RMR=0.061, GFI=0.96, AGFI=0.92, NNFI=0.95, NFI=0.92). Hypothesis emerged from the revised model was tested. The results of hypothesis testing were as follows : Basic need satisfaction had a statistically significant influence on illness-related experience, emotional stress and coping resources. Internal health locus of control had a statistically significant influence on illness-related experience and coping resources. Internal health locus of control, illness-related experience, emotional stress and coping resources had a significantly influence on coping. According to the results of this dissertation, basic need satisfaction and internal health locus of control play a central role in appraisal of illness-related experience and coping resources. And illness related-experience, emotional stress, and coping resources affect on coping activities. In summary, nursing interventions to enhance basic need satisfaction and internal health locus of control will decrease illness related experience and emotional stress and increase coping resources. Increased coping resources will prompt coping activities.

• International Journal of Advanced Culture Technology
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• 제12권1호
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• pp.293-298
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• 2024

The purpose of an internal control system is to prevent the occurrence of errors and fraud in the process of producing accounting information, thereby providing investors with reliable information. For the effective operation of an internal control system, it is necessary to secure a sufficient number of personnel and experienced staff. This study focuses on the personnel directly involved in producing accounting information, examining whether companies that invest in their internal control staff experience a mitigation in the phenomenon of valuation errors. The analysis revealed that the size and experience months of the personnel responsible for internal control have a significant negative relationship with valuation errors. This result implies that by securing sufficient personnel for the smooth operation of the internal control system and placing experienced staff within the system, investors can effectively make judgments about the intrinsic value based on quality accounting information, thereby reducing valuation errors.

• International journal of advanced smart convergence
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• 제9권3호
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• pp.227-231
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• 2020

Recently, the importance of user experience (UX) has been rapidly increasing. Its utilization is emphasized for development of systems, products, and services. User experience is widely used across industries including services, products, processes, society, and culture. Therefore, if it is unsatisfactory, it is likely to have a direct negative impact on the corresponding system, product, or service. The failure to analyze user experience causes significant damage to the project, which may lead to its failure or redevelopment; it is hence necessary to prioritize the verification of UX in the earliest stages of development. The requirements development stage, which is a preceding stage, is an appropriate stage for the verification of user experience because the identification of user needs is completed and prototypes can be implemented. In this paper, we proposed a systematic requirements development stage; it adds user experience verification activities to the requirements development stage, using the Honeycomb model, which is a widely used tool for verifying the overall UX. User experience verification was added to the existing requirements development activities, which consisted of three steps: model definition and requirements placement, discussions between external and internal stakeholders, and review by internal stakeholders. By easily validating the user experience through this systematic requirements development stage, we expect to minimize the damage to the project due to the failure of the user experience analysis and increase the possibility of success.

• 한국생활과학회지
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• 제23권1호
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• pp.101-122
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• 2014

In this study, the Pine & Gilmore(1998) and Schmitt(1999, 2003), based on previous studies. Recent trends in large department stores and distribution outlets, discount stores and large retail centers, such as the consumer's experience is divided into internal and external fashion brand stores navigation study. Fashion Brand Stores are defined as the inside of the fashion brand store of the form that sells only the products of a fashion company's brand. Meanwhile, shopping center is defined as all the places at the inside and out of the shopping center excluding the inside of the fashion brand store. Likewise, definitions are clarified as such for use. As for the research method for this study, semi-structured focus group interviews were used since they could provide many more data compared to in-depth interviews. Accordingly, data was collected while carrying out free discussions while two to three subjects listened to each other's opinion regarding the key words raised by the interviewer and while thinking about their experience at the inside and outside of the fashion brand stores. As for the subjects, female consumers between the ages of 20 and 50 were targeted, and the interviews conducted with four, seven, four and three women in their 20s, 30s, 40s and 50s, were used, respectively. Likewise, there were a total of 18 subjects. Exploratory Study of Customer Experience area was classified into integration of significance and categorization. In particular, the contents were classified into elements of experience inside the fashion brand stores and fashion brand stores outsider experience in the shopping center elements and the elements of the common experience of fashion stores and shopping centers based on the results concerning the key contents identified in-depth from the customer aspect. The key experience elements at the inside of fashion brand stores were identified as VMD experience, emotional experience, and experience of the service provided by sales representatives. As for the key experience elements at the shopping center which is at the outside of the fashion brand store, they included service scape experience, cultural event experience, playful behavior experience. Meanwhile, elements of common experience included educational experience and exclusivity experience and human respect experience, which demonstrated some difference in terms of the contents.

• Kidney Research and Clinical Practice
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• 제36권2호
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• pp.111-116
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• 2017

The Korean Society of Nephrology participated in the task force team consisting of government authorities and civilian experts to prevent and control the spread of Middle East respiratory syndrome (MERS) in 2015. The Korean Society of Nephrology MERS Task Force Team took an immediate action and drafted 'the clinical recommendation for hemodialysis facilities' to follow when the first and the only confirmed case was reported in the hemodialysis unit. Owing to the dedicated support from medical doctors, dialysis nurses, and related medical companies, we could prevent further transmission of MERS infection successfully in hemodialysis units. This special report describes the experience of infection control during MERS outbreak in 2015 and summarizes the contents of 'the clinical practice guideline for hemodialysis facilities dealing with MERS patients' built upon our previous experience.

• 대한인간공학회지
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• 제31권2호
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• pp.299-308
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• 2012

Objective: This study presents the conceptual framework and the conceptual model to account for user experience by expanding the existing concepts of usability, in particular considering the user-interface environment in digital convergence. Background: To better understand a variety of users interacting with a converged product based on digital technologies, there seems to be a limit to consider the existing concepts of usability. All possible aspects of user's interaction with a product in a context of use need to be taken into consideration. Method: This study identifies the concept of user experience through a comprehensive literature review. Results: First, this study reviews the existing concepts of usability and user experience. And then this study describes four main components in the conceptual framework of user experience: user's internal states, user's external states, a product, and various outcomes, each of which encompasses distinct sub-components. The conceptual model of user experience accounts for how user's internal states change over time and for how different sub-components affect actual behavior of use. Conclusion: It is expected that these user experience concepts can be used in basic resources to better understand different behavioral characteristics of users and to better design interactive products in converged digital environments.