• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.169-178
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• 2020

This study examines the current situation of responsibility accounting and proposed management solutions according to responsibility centers on public universities in Vietnam. The study applies quantitative research methods, and collected data through structured questionnaires to 138 public universities in Vietnam in 2019, receiving back 55 valid questionnaires. The data was cleaned and analyzed with SPSS software. The results show that most public universities in Vietnam assigned management responsibility to their departments, but responsibility accounting was not comprehensive since many universities are not financially autonomous. The Kruskal Wallis Test was conducted to compare the current situation of responsibility accounting among universities by the degree of autonomy and by geographic area. The research found out that totally autonomous universities assigned management responsibility to responsibility centers better than semi-autonomous and non-autonomous universities did. Regarding the evaluation of management responsibility, universities in Central Vietnam rated specific quantitative criteria, residual income (RI) and returns on investment (ROI) higher than universities in the North and the South of Vietnam did. However, universities in the South of Vietnam rated the evaluation of profits by department higher than the rest. The study also suggests structure for establishing responsibility centers in accordance with public universities in Vietnam.

• The Journal of Advanced Prosthodontics
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• 제8권4호
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• pp.296-303
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• 2016

PURPOSE. The aim of this study was to evaluate whether there is any typical deformation pattern existing in complete denture when it was dried by using the 3D scanner and surface matching program. MATERIALS AND METHODS. A total of 28 denture bases were fabricated with heat curing acrylic resin (each 14 upper and lower denture bases), and 14 denture bases (each 7 upper and lower denture bases) were stored in the water bottle (water stored), and another 14 denture bases were stored in the air (dry stored). Each specimen was scanned at $1^{st}$ day after deflasking, $14^{th}$ day after deflasking, and $28^{th}$ day after deflasking, and digitalized. Three dimensional deformation patterns were acquired by comparison of the data within storage group using surface matching program. For evaluating differences between groups, these data were compared statisticallyusing Kruskal Wallis and Mann Whitney-U test (${\alpha}$=.05). RESULTS. When evaluating 3D deformation of denture base, obvious deformations were not found in maxillary and mandibular water storage group. However, in dry stored group, typical deformation pattern was detected as storage time passes. It occurred mostly in first two weeks. Major deformations were found in the bilateral posterior area in both maxillary and mandibular group. In maxillary dry stored group, a statistical significance was found. CONCLUSION. It was proved that in both upper and lower denture bases, dry storage caused more dimensional deformation than water storage with typical pattern.

• 한국간호교육학회지
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• 제22권2호
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• pp.210-219
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• 2016

Purpose: The purpose of this study was to contribute to career counseling and career guidance for nursing students by examining students' career decision-making styles and career decision levels and the relationship between self-efficacy and career decision-making styles and career decision levels. Methods: A descriptive survey design was used and data were collected using questionnaires from a sample of 469 nursing students. The data were analyzed using frequencies means, Kruskal-Wallis test, Pearson correlation coefficient, and multiple regression analysis with SPSS 21.0. Results: Career decision level had a significant correlation with self-efficacy and decision-making styles. Self-efficacy (${\beta}=.143$, p<.001), type of decision-making styles rational type (${\beta}=.180$, p<.001), intuitive type (${\beta}=.137$, p<.001), dependent type (${\beta}=-.236$, p<.001) and sex (${\beta}=-.086$, p=.023), school grades (${\beta}=.086$, p=.033), and satisfaction of nursing major (${\beta}=.209$, p<.001) were significant predictors of career decision level. Conclusion: It is necessary to develop effective career support programs according to type of decision-making styles, sex, school grades, motivation to improve nursing students' self-efficacy and satisfaction in the nursing major.

• 대한안전경영과학회지
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• 제13권4호
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• pp.161-169
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• 2011

International Organization for Standardization has recently published ISO 9001:2008 which is the basic requirements for a quality management system that an organization must fulfil to demonstrate its ability to consistently provide products that enhance customer satisfaction and meet applicable statutory and regulatory requirements. Not many empirical researches based on ISO 9001:2008 have been done up until now. In this article we outline transitional features for ISO 9000 quality management system (QMS) since its first publication in 1987. In order to effectively maintain ISO 9001:2008 QMS certification and continuously enhance quality management activities, we perform statistical analysis for the minor nonconformity data generated from follow-up audits for subcontractors of shipbuilding industry based on ISO 9001:2008 requirements. A Kruskal-Wallis test is used to show relationships between the minor nonconformity data and three classification criteria: the type of business, the size of business, and the number of follow-up audits.

• 한국간호교육학회지
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• 제23권1호
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• pp.48-56
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• 2017

Purpose: This study was conducted to identify the relationships between the perceived and actual achievement on skill performance assessment and identify the relation to learning motivation factors. Methods: A total of 80 senior nursing students currently studying at a university participated in the study in 2015. Students completed a performance examination of 20 nursing skills at the end of their 7-week training period; their performance was rated using checklists. Students then completed a survey, which included questions about learning motivation and perceived achievement level. Data were analyzed by descriptive statistics, Pearson's correlation, and Kruskal-Wallis test. Results: There was a weak correlation between perceived and actual achievement. Intrinsic and extrinsic goal-orientation and self-efficacy in learning motivation factors was significantly correlated to perceived achievement. Perceived achievement and self-efficacy in middle quartile of actual achievement were higher than other upper- or lower-quartile group. Conclusion: The findings suggest that the motivation factors of learners should be taken into account to maximize academic achievement in nursing skills training. In addition, it should be considered a strategy to reduce the gap between perceived and actual achievement.

• 사상체질의학회지
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• 제27권2호
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• pp.288-296
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• 2015

Objectives Purpose of this study was to examine difference of taste score in herbal medicine among Sasang Constitution groups. Methods Seventy-three healthy students tasted salt solution, sucrose solution, four herbal medications (Hyangsayangwi-tang, Yanggyeoksanhwa-tang, Yeoldahanso-tang, and Mihudeungsikjang-tang), and then immediately scored intension of stimuli for each taste which they felt. Data of sixty-four final participant were analyzed by SPSS version 18, as follows: frequency analysis for characteristic data of participants, Kruskal-wallis test for difference in taste score among Sasang Constitution groups, and Pearson correlation analysis for the correlation between taste score of single taste stimuli and taste scores of herbal medications. Results Significant difference was shown in sweet taste score of Hyangsayangwi-tang among Sasang Constitution groups, that Soyangin showed higher sweet taste score of Hyangsayangwi-tang than Soeumin's. No significant difference was shown in other tastes or other herbal medications. Positive correlation between taste score of sucrose solution and sweet taste score of herbal medication was shown in Soemin. Conclusions There is difference in sweet taste score of Hyangsayangwi-tang among Sasang Constitution groups. There is positive correlation between sweet taste score of sucrose solution and herbal medication. This research has limitation, so well-designed research is needed.

• Restorative Dentistry and Endodontics
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• 제28권6호
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• pp.467-474
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• 2003

복합레진에 의한 구치부 2급 와동의 수복에서 치은부 변연이 법랑-백아 경계 하방에 위치하는 경우 복합레진의 중합 수축에 의한 응력은 변연부의 폐쇄능력을 저하시키고 이로인한 미세누출은 2차적인 우식이나 술후과민증을 일으켜 임상에서의 성공을 위협한다. 본 연구에서는 2급 와동에서 복합레진으로 수복하기 전에 치은 변연부를 중합수축에 의한 응력을 완화시킬 수 있는 것으로 알려진 몇가지 재료들을 중간층으로 먼저 충전한 후 충전용 복합레진으로 충전한 뒤 치은부 변연에서 이들 중간층과 치질 사이의 미세누출의 정도를 비교하였다. 20개의 발거된 구치의 근, 원심면에 각각 상자 모양의 2급 와동을 형성하고 40개의 와동을 무작위로 10개씩, 4개의군으로 나누었다. 1군은 중간층의 수복없이 Clearfil SE Bond과 Clearfil AP-X로 충전하였으며 2, 3 및 4군은 중간층으로 각각 Revolution, Dyract그리고 FujiII LG를 먼저 충전한 후 1군과 동일한 방법으로 복합레진을 충전하였다. 충전된 시편은 열순환후 2% methylene blue 용액에 12시간 침잠시킨 후 색소의 침투도를 stereomicroscope로 관찰하였으며 실험결과는 Kruskal-Wallis non-parametric independent analysis 및 Mann-Whitney U test로 통계분석하여 다음의 결론을 얻었다. 1. 레진강화형 글라스아이오노머를 중간층으로 먼저 수복하고 복합레진으로 충전한 경우에서 더 적은 미세누출을 보였다(p<0.05). 2. 유동성 레진과 콤포머를 중간층으로 수복한 경우와 복합레진만으로 수복한 경우는 미세누출에 있어서 유의한 차이를 나타내지 않았다(p>0.05).

• 품질경영학회지
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• 제39권2호
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• pp.244-255
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• 2011

In this study, we try to evaluate the efficiency of the photonics industry using a data envelopment analysis(DEA) model. We first develope four stage procedures for selecting proper input and output variables which consist of selecting the first candidate variables from literature survey, selecting the second candidate variables through experts' discussion, measuring the partial efficiency of the selected variables based on Tofallis' profiling, and clustering some variables through the rank correlation analysis of partial efficiency proposed by Min and Kim(l998). With this procedure, we select 4 input variables(capital, number of employee, R&D cost, operating cost) and 2 output variables(sales, growth of sales) and then utilize CCR and BCC model to measure efficiencies of 26 photonics companies in Gwangju. Moreover, we perform the reference group analysis to figure out what causes inefficiencies and to provide the desirable values for input and output variables at which inefficient photonics companies become efficient. Finally, we classify 26 photonics companies into three groups such as optical communications, optical applications, and optical sources, and perform the Kruskal-Wallis test to check if there exist some differences between efficiencies of three groups.

• 한방안이비인후피부과학회지
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• 제24권2호
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• pp.28-34
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• 2011

Background & Objectives : Allergic rhinitis is an inflammation or irritation of the mucous membranes that line the nose. Common symptoms include sneezing, a stuffy or runny nose, itchy eyes, nose and throat, and watery eyes. We aimed to determine therapeutic effects of Tribulus terrestris by observing changes of total IgE level and the scratching or rubbing around the nose behavior. Materials and Methods : Fifteen BALB/c mice were divided into three groups : AR group(allergic rhinitis elicitated), TT group(which ate herbal medicine) and AH group(which ate antihistamine). Allergic rhinitis was induced in the three groups by intraperitoneal and intranasal sensitization with 0.1% ovalbumin solution. Then Tribulus terrestris was orally administered only to the TT group of 28days, while the AH group was given antihistamine. We observed changes of total IgE level and the scratching or rubbing around the nose behavior. We used Kruskal-Wallis test statistically(p<0.05). Results : 1. Tribulus terrestris showed significantly decreased IgE level on the serum of the rat model. 2. Tribulus terrestris showed significantly decreased scratching or rubbing around the nose behaviors of the rat model. Conclusion : According to the above results, it is considered that Tribulus terrestris has an inhibitory effect on the process of allergic rhinitis and it can be used in relieving symptoms of allergic rhinitis.

• 대한치과교정학회지
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• 제51권4호
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• pp.241-249
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• 2021

Objective: This study aimed to evaluate the volume, amount, and localization of root resorption in the maxillary first premolars using micro-computed tomography (micro-CT) after expansion with four different rapid maxillary expansion (RME) appliances. Methods: In total, 20 patients who required RME and extraction of the maxillary first premolars were recruited for this study. The patients were divided into four groups according to the appliance used: mini-implant-supported hybrid RME appliance, hyrax RME appliance, acrylic-bonded RME appliance, and full-coverage RME appliance. The same activation protocol (one activation daily) was implemented in all groups. For each group, the left and right maxillary first premolars were scanned using micro-CT, and each root were divided into six regions. Resorption craters in the six regions were analyzed using special CTAn software for direct volumetric measurements. Data were statistically analyzed using Kruskal-Wallis one-way analysis of variance and Mann-Whitney U test with Bonferroni adjustment. Results: The hybrid expansion appliance resulted in the lowest volume of root resorption and the smallest number of craters (p < 0.001). In terms of overall root resorption, no significant difference was found among the other groups (p > 0.05). Resorption was greater on the buccal surface than on the lingual surface in all groups except the hybrid appliance group (p < 0.05). Conclusions: The findings of this study suggest that all expansion appliances cause root resorption, with resorption craters generally concentrated on the buccal surface. However, the mini-implant-supported hybrid RME appliance causes lesser root resorption than do other conventional appliances.