• 유통과학연구
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• 제12권4호
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• pp.85-92
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• 2014

Purpose - This study conducted empirical research on non-financial corporations listed on the stock exchange from 2001 to 2010, focusing on the effects of corporate governance on real earnings management of corporations. In particular, this study examined primarily the impact of the largest shareholder who could use earnings management to pursue his own self-interest, and foreign investors who played a checking role against the largest shareholders. The study also reviewed the relationship between corporate governance and earnings management while also considering corporate growth. Research design, data, and methodology - As for the measurements of real earnings management, abnormal operating cash flow and abnormal production cost were utilized. As for the independent variables, share ratio of the largest shareholder and affiliate person (M) and share ratio of foreign investors (FT) were leveraged. This study excluded those organizations that had changed their fiscal years, those that had not submitted an audit report, corporations under supervision, delisted corporations, corporations that had changed their business type, and so on, from the non-financial corporations out of the publicly traded corporations whose fiscal year ended in December from 2001 to 2010 in addition, KIS values were utilized for the corporate financial data in the study. To verify whether management structure and growth had an impact on real earnings management of a corporation through empirical analysis, a multiple regression analysis model was applied. Result - First, as a result of the analysis, the share ratio (M) of the largest shareholder and affiliate person was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD). When controlling the growth, the share ratio (M) of the largest shareholder and affiliate person was found to have an insignificant correlation with abnormal cash flow from operations(ACF) but a significant correlation with abnormal production cost (APD). Second, foreign ownership (FT) was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD) at the confidence level of 1 percent when not including the growth dummy. When controlling the growth, foreign ownership (FT) was found to have a significant negative correlation with abnormal cash flow from operations (ACF) and with abnormal production cost (APD). Conclusion - The results imply that the largest shareholder is closely related to earnings management through real activities regardless of corporate growth. It is also possible to determine from these results that foreign investors are related to earnings management through real activities when not considering corporate growth, but that they would reduce earnings management in the case of considering the growth. Thus, this study verified along with the existing studies that foreign investors were conducting the control function on controlling shareholders.

• 통상정보연구
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• 제18권4호
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• pp.3-29
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• 2016

최근 글로벌 전자상거래 시장규모는 빠른 속도로 성장하고 있다. 글로벌 전자상거래의 한 형태로서 해외직구는 글로벌 시장규모가 2020년에 1조 달러에 육박할 것으로 예상된다. 본 연구는 B2B 해외직구 및 역직구의 결정요인을 도출함으로써 이를 통해 이러한 요인들이 중소기업의 해외직구 역직구의 활성화에 미치는 영향을 파악하여 궁극적으로 중소기업의 수출확대에 대한 정책적 시사점을 제공하고자 하는 것이 연구의 주요한 목적이다. 이를 위해 해외직구의 개념을 정립한 후, 자원기반이론과 산업구조이론을 근거해서 선행연구를 통해 해외직구 역직구 시장에서 우리나라 중소기업이 성과를 내기 위해 필요한 요인들을 도출하였다. 이후, 개념적 연구모형과 연구가설을 설정하고, 설문자료를 다중회귀모델로 실증 분석하였다. 분석결과, 기업정보, 물류배송, 통관절차, 법 제도는 해외직구 역직구에 대해서 긍정적인 영향을 미치고 있음을 확인할 수 있었다. 본 연구는 선행연구가 해외직구의 피해사례와 대응 중심이었던데 반해, 해외직구 시장전체를 조망하였고, 우리나라 중소기업의 입장에서 해외직구 역직구 시장에서 성과를 내기 위한 영향요인을 도출하였다는 점에서 기존연구와 차별성을 갖는다. 또한 본 연구 결과로 해외직구 시장에 참여하는 중소기업과 정책을 입안하는 정부에 대해 전략적인 방향성을 제시하고 있다는 점에서 의의가 있다.

• 대한간호학회지
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• 제29권2호
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• pp.418-428
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• 1999

The main purpose of this study was to identify the effects of group social support and individual social support on the reduction of burden and improvement in family functioning of families with asthmatic children. The design of this study was a randomized pre-posttest quasi-experimental design to compare the two experimental groups. The theoretical framework for this study was derived from the study of burden in family caregivers by Suh and Oh (1993) based on the main effect model of social support theories. The data were collected from February 12, 1998 to May 29, 1998 at the pediatric out patient department of a university hospital located in Suwon city. The sample consisted of 39 family members who were identified as families with asthmatic children, Eighteen subjects were randomly assigned to the group social support group and 21 were assigned to the individual social support group. Group and individual social support members were seen for 60 to 90 minutes, four times over one to three weeks. The instruments used in this study were the Burden Scale developed by Suh & Oh(1993), the Visual Analogue Scale, and the Family Adaptability Cohesion Evaluation Scale(FACES-III) developed by Olson, Portner, and Lavee(1985). The collected data were analyzed using Mann-Whitney test, x$^2$-test, Wilcoxon sign rank test, t-test, ANOVA (Scheff), Pearson correlation coefficient. multiple regression, and social support process and content analysis. The results are as follow : 1. There was no significant difference before the experimental treatment among the subjects in the group social support group and individual social support group for general characteristics, burden, or family functioning. 2. Hypothesis 1 : “There will be a greater reduction on the burden score of the group social support group compared to the individual social support group” was not statistically significant(U＝174.5, p＝.683). The burden scores showed a significant decrease after participation in social support as compared to before participation for both groups. However there was a tendency for more reduction in the burden scores for the group social support than for individual social support. 3. Hypothesis 2 : “There will be a greater improvement in the family functioning scores for the group social support group compared to the individual social support group” was not statistically significant(U＝153.0. p＝.309). There was a tendency toward improvement in the family functioning scores of the group social support as compared to that of the individual social support. 4. According to the length of the treatment period, families with asthmatic children displayed affirmative responses, and the families set up a self-help group of mothers with asthmatic children in order to share their experiences, to get information and to solve their problems. In conclusion, it was found that group social support was the more effective nursing intervention for reducing burden and for improving family functioning of families with asthmatic children.

• 디지털융복합연구
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• 제18권6호
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• pp.353-361
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• 2020

본 연구의 목적은 간호대학생의 자아존중감, 간호전문직관, 인지적 정서조절 전략이 임상실습스트레스에 미치는 영향을 확인하기 위함이다. 연구대상은 B시 소재 간호대학에 재학 중이며 임상실습을 2학기 이상 경험한 학생 160명을 대상으로 하였으며, 자료수집은 2019년 12월 1일부터 15일까지 시행하였다. 자료분석은 기술통계, t-test, ANOVA, Pearson's corelation coefficient, Scheffe 사후검증과 다중회귀분석을 이용하였다. 연구결과, 임상실습스트레스는 5점 만점에 평균 3.19점이었다. 임상실습스트레스는 자아존중감(r=.22, p=.005), 간호전문직관(r=-.26, p=.001)과는 음의 상관관계를, 인지적 정서조절전략(r=.38, p<.001)과는 양의 상관관계를 보였다. 임상실습스트레스의 영향요인은 부적응적 인지적 정서조절전략(β=.46, p<.001), 간호전문직관(β=-.20, p<.001), 학년(β=.20, p=.002), 간호학 선택 동기(β=-.15, p=.019)이었으며 설명력은 총 35.5%로 나타났다. 따라서 임상실습에 대한 스트레스 감소를 위하여 간호전문직관 향상과 함께 스트레스 상황 시 부적응적 인지적 정서조절 전략을 낮출 수 있는 프로그램을 개발하고 적용해 불 것을 제언한다.

• 한국치위생학회지
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• 제18권1호
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• pp.55-63
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• 2018

Objectives: The objective of this study is to investigate the relationship among professional self-concept, self-esteem and job satisfaction in the clinical dental hygienists and provide the basic data for the effective management of clinical dental hygienists. Methods: A self-reported questionnaire was filled out by 250 clinical dental hygienists in Seoul, Gyeonggi, Chungcheong, Jeolla, and Gyeongsang Provinces from February 1 to March 30, 2017. Data were analyzed using IMB SPSS/WIN 22.0 program. Professional self-concept, self-esteem and job satisfaction according to the general characteristics and job characteristics were analzyed by independent t-test, one way ANOVA and Tukey. The relationship among professional self-concept, self-esteem and job satisfaction was found by Pearson's correlation. Multiple regression analysis was used to find out the relationship among professional self-concept, self-esteem and job satisfaction in the clinical dental hygienist. The significance level was a=0.05. Results: Clinical dental hygienist's professional self-concept was 3.76 points, self-esteem was 3.08 points and job satisfaction was 3.35 points. In general characteristics, professional self-concept showed the significant differences by age (p=0.043), marital status (p=0.005), level of education (p=0.001), duration of clinical career (p=0.003) and economic level (p=0.001). Job satisfaction showed the significant differences by age (p=0.019) and level of education (p=0.024). In job related characteristic, professional self-concept showed the significant differences by working area (p=0.001), working intensity (p=0.011) and position (p=0.001), while job satisfaction showed the significant differences by working area (p=0.014) and working intensity (p=0.001). Influencing factors in the job satisfaction in the clinical dental hygienists were age, working intensity, self-esteem, and professional self-concept. The explanatory of the model was 29.0%. Conclusions: Professional self-concept, self-esteem and job satisfaction in the clinical dental hygienists are related. To improve job satisfaction of the clinical dental hygienists, program development and institutional support to improve self-esteem and professional self-concept are needed.

• 한국사회복지학
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• 제67권1호
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• pp.189-213
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• 2015

본 연구는 사회복지조직의 인적자원관리와 이직률의 관계를 개인 단위가 아닌 조직 단위에서 실증적으로 검증함으로써 이직 관련 지식 확장에 기여하고 사회복지조직 이직률에 관한 인적자원관리의 방향성을 논의하고자 하는 목적을 갖는다. 이를 위해 '2012년 사회복지시설평가' 중 사회복지관 평가자료에 기초해서 다중회귀분석을 활용하여 분석한다. 분석결과, 우리나라 사회복지관의 연평균 이직률은 16.7%인 것으로 나타났다. 그리고 평균급여 수준이 높을수록, 수퍼비전의 체계성이 더 높게 갖춰질수록, 그리고 수퍼바이저의 역량이 더 높을수록 이직률은 유의하게 감소되는 것으로 나타났다. 아울러 통제변수로 설정한 외부 취업기회 역시 이직률에 매우 큰 영향력을 갖는 것으로 나타났다. 연구 결과는 조직 간 경쟁이 증가되는 상황에서 사회복지 조직의 이직률 관리를 위해 조직차원에서의 적절한 보상체계와 수퍼비전 질 확보가 매우 중요함을 보여준다. 본 연구는 개인단위에 초점을 둔 기존의 이직의도 중심 연구가 지니는 한계를 극복하기 위해 조직단위에서 측정된 실제의 이직행동 관련 실증자료를 토대로 인적자원관리와 이직률 간 관계를 국내 최초로 규명한다는 점에서 의미를 갖는다.

• 보건교육건강증진학회지
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• 제32권2호
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• pp.39-52
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• 2015

Objectives: Residents of a single room occupancy (Jjok-bang) in Seoul are at high risk of having mental health issues. The majority of residents live in single households with past traumatic experiences including self-deprivation and social exclusion. This study was to investigate the association between mental health and socio-ecological factors at the intrapersonal and community levels. Methods: We conducted face-to-face surveys in Dongja-dong Jjok-bang area in June, 2014. Of 78 participants, 76% were male and the mean age was 60 years (SD=11.53). A multiple regression was used to analyze the association among depression, a sense of well-being, socio-ecological factors, and perceived empowerment and community solidarity. Results: Perceived empowerment (${\beta}=0.83$; 95% CI=0.40, 1.26) and community solidarity (${\beta}=0.52$; 95% CI=0.04, 1.01) were positively associated with a sense of well-being. Participants with empowerment (${\beta}=-2.55$; 95% CI=-4.86, -0.23) and those with community solidarity (${\beta}=-2.36$; 95% CI=-4.94, 0.21) were negatively associated with being depressed. Conclusion: Mental health of the residents in Jjok-bang was more influenced by empowerment and community solidarity than socio-demographic factors. It is necessary to improve public health infrastructures that can enable the residents to enhance empowerment and community solidarity utilizing socio-ecological perspectives.

• 한국산업보건학회지
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• 제25권3호
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• pp.405-417
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• 2015

Objectives: The aim of this study is to evaluate the association between physical factors, working conditions and occupational injuries among Korean workers. Methods: We used data from the 2nd Korean Working Conditions Survey, conducted in 2010. A total of 7,114 workers over 15 years of age were selected from among 10,019 Korean workers. The participants were interviewed using questionnaires. A multiple logistic regression model was used to analyze the associations among physical factors, working conditions and occupational injuries. Results: After the adjustment of socio-demographic factors, the odds ratio of injuries through physical factors such as vibration (adjusted Odds Ratio [aOR] 4.037, 95% CI 2.30-7.09), noise (aOR 4.562, 95% CI 2.64-7.89), high temperature (aOR 3.262, 95% CI 1.86-5.73), and low temperature (aOR 3.358, 95% CI 1.76-6.41) were greater in the exposed group than in the non-exposed group. The odds ratios of occupational injury(aOR 5.272, 95% CI 3.19-8.7 for very high speed work, aOR 3.303, 95% CI 1.95-5.60 for tight deadlines, and aOR 3.641, 95% CI 1.72-7.70 for not enough time to work) increased with increased work demands. Conclusions: In this study, physical factors such as vibration, noise, and high and low temperatures were significantly correlated with occupational injuries according to the increase in exposure intensity(p for trend <0.001). Also, working conditions such as high-speed work, tight deadlines and insufficient time to work showed significant associations with occupational injuries(p for trend<0.001).

• 대한간호학회지
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• 제30권4호
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• pp.893-904
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• 2000

The sample of this study consisted of 140 informal caregivers who provided care to the older adults(over 60 years of age) in Great Cleveland, USA. Self-rated questionnaires were utilized to collect information. The purpose of the study was to identify coping strategies most frequently utilized by informal caregivers of older adults and to examine predictors of the caregivers' health responses to the caregiving situation applying Lazarus and Folkman stress model(1984). Stepwise multiple regression was used to identify significant predictors among caregivers' demographic-socio-economic factors, older adult's dependency of activities of daily living(ADLs), caregiver's appraisal to the caregiving situation, and coping strategies. Informal caregivers (N=140) included in the study utilized help-seeking and problem-solving coping strategies more than self-blame and minimization of threat coping strategies. Caregivers' responses to the caregiving situation were observed by caregivers' perceived physical health, depression and life satisfaction. For perceived physical health, threat appraisal, older adult's dependency on ADLs, existential growth coping strategy, and monthly income accounted for 25% of the variance. Caregivers who appraised the caregiving situation as more threatening, reported higher dependency on ADLs, used more existential growth coping strategy, and had higher monthly income reported better physical health. For depression, threat appraisal, stress appraisal, existential growth coping strategy, self-blame coping strategy, and monthly income accounted for 48% of the variance. Caregivers who used more existential growth coping and less self-blame coping, appraised the situation as less threatening, less stressful, and had higher monthly income reported less depression. For life satisfaction, self-blame coping, existential growth coping, monthly income, stress appraisal accounted for 49% of the variance. Caregivers who used more existential growth coping, less self-blame coping, less stress appraisal, lower monthly income reported better life satisfaction. In conclusion, informal caregivers in this study utilized positive coping strategies such as problem-focused, existential growth, help-seeking, rather than negative coping strategies including self-blame. When they utilized positive coping strategies more often, caregivers experienced higher perceived physical health, higher life satisfaction and lower depression. Therefore, nursing intervention which utilized positive coping strategies is needed to enhance informal caregivers to have positive health responses to the caregiving demands.

• 대한지역사회영양학회지
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• 제4권2호
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• pp.207-218
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• 1999

The increased number of elderly in Korea presents great challenges for community nutrition programs. Strategies to enhance elderly nutrition are needed, as well as dietary advice that are reality-based and tailored to the need of the elderly. The purpose of this study was to evaluate the overall effectiveness of an elderly nutrition improvement program(ENIP), by assessing changes in nutrition knowledge, attitudes, and behavior after program completion. ENIP was conducted in Suwon for 4 months in 1998 at 5 centers for the elderly. The program provided individual nutrition counseling and brief biweekly group education sessions. To stimulate participation and motivation, the elderly in two centers were served free milk packs(200ml) three time a week during the program(milk＋education group), and the elderly in 3 other centers were served yoghurt on the program day(education group). Altogether, 102 subjects finished the program(milk＋education group 67 ; education group 35). Data about nutrition knowledge, dietary attitudes, diet records(24 hour recall) and dietary habit was collected before(baseline) and after the program(follow-up). The Drop-out rate for the milk＋education group(2.9%) was significantly lower than that for the education group(30.0%)(p<.001). The Nutrition Knowledge fo females milk＋education group increased significantly after the program, but no significant differences were observed in other groups. Over 60% of all the elderly showed positive responses to the healthy eating attitudes. Energy, protein, vitamin A, riboflavin, Calcium and Potassium intakes improved in the male milk＋education group. The Vitamin C intake improved in the male education group. Energy and vitamin A intakes improved in the female milk＋education group and energy, vitamin A, thiamin, riboflavin, niacin, Ca nad P in the female education group. A stepwise multiple regression analysis was performed to examine the effects of food intake changes on overall nutrient quality. For all elderly, the fish intake explained 12.6% of the variance, followed by candy intake and vegetable intake(model $R^2$=19.6%). Dietary habits such as meal time regularity and salty food reduction were markedly improved in both groups. Sixty-one percent of the milk＋education subjects stated their participation was voluntary and active, while 51% of education subjects did. Sixty four percent of the subjects stated their interest on diet increased remarkably through program participation. Considering the results, it is conjectured that ENIP had a great impact on nutrient intake, dietary attitudes and habits. Milk supplement showed no direct effects on elderly nutrition improvement, but it encouraged the program by reducing drop-out rates and inducing voluntary participation. Therefore milk supplement could enhance the community nutrition education program. Moreover it is strongly suggested that the ENIP be expanded to other communities.