• Title/Summary/Keyword: Reporting Model

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Analysis of the Value Relevance on International Financial Reporting Standards Fair Value in China (중국의 국제기업회계기준 공정가치의 가치 관련성 분석)

  • Kim, Dong-Il
    • Journal of Digital Convergence
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    • v.12 no.9
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    • pp.75-81
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    • 2014
  • This study is analyzed using the Shanghai stock market and Shenzhen stock market data in order to analyze the usefulness of accounting information to appear from the introduction of international accounting standards in China. Summarized the relevant previous researches for objective study approach, studied the hypothesis based on the empirical analysis and set a hypothesis as adjusting the stuffs to fix in this research model. In this study, Analyzed the hypothesis to input of detailed variables for analyzing the value relevance between periods before fair value and after fair value. Also, in this hypothesis study, analyzed and estimated to affect the quality of information the acceptant period when compare with acceptant periods and before periods of fair value. These results suggested that impact the net asset value per share and earnings per share of the company because the value of the relationship had statistically significant at the level of relevance. Therefore, in the future studies about fair value assessment, will be expected that usefulness of the enterprise value evaluation method enable to discuss it such as critical sucess factors.

The Relationships Among Occupational Safety Climate, Patient Safety Climate, and Safety Performance Based on Structural Equation Modeling

  • Aghaei, Hamed;Asadi, Zahra Sadat;Aliabadi, Mostafa Mirzaei;Ahmadinia, Hassan
    • Journal of Preventive Medicine and Public Health
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    • v.53 no.6
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    • pp.447-454
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    • 2020
  • Objectives: The aim of the present study was to investigate the relationships among hospital safety climate, patient safety climate, and safety outcomes among nurses. Methods: In the current cross-sectional study, the occupational safety climate, patient safety climate, and safety performance of nurses were measured using several questionnaires. Structural equation modeling was applied to test the relationships among occupational safety climate, patient safety climate, and safety performance. Results: A total of 211 nurses participated in this study. Over half of them were female (57.0%). The age of the participants tended to be between 20 years and 30 years old (55.5%), and slightly more than half had less than 5 years of work experience (51.5%). The maximum and minimum scores of occupational safety climate dimensions were found for reporting of errors and cumulative fatigue, respectively. Among the dimensions of patient safety climate, non-punitive response to errors had the highest mean score, and manager expectations and actions promoting patient safety had the lowest mean score. The correlation coefficient for the relationship between occupational safety climate and patient safety climate was 0.63 (p<0.05). Occupational safety climate and patient safety climate also showed significant correlations with safety performance. Conclusions: Close correlations were found among occupational safety climate, patient safety climate, and nurses' safety performance. Therefore, improving both the occupational and patient safety climate can improve nurses' safety performance, consequently decreasing occupational and patient-related adverse outcomes in healthcare units.

An Analysis of Learning Organization Affecting on Organizational Commitment;According to MBTI Personality Type; (학습조직 구축요인이 간호사의 조직몰입에 미치는 영향;MBTI 성격유형별 비교분석)

  • Kim, In-A;Kim, Eun-Joo;Lee, Hwa-In;Lim, Ji-Young
    • Journal of Korean Academy of Nursing Administration
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    • v.13 no.1
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    • pp.24-31
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    • 2007
  • Purpose: This study was designed to analyze effects of learning organization on organizational commitment based on the MBTI personality type. Methods: The participants were 521 nurses working in the 4 general hospitals located in Seoul, Incheon and Kyunggido. The data were collected by self-reporting questionnaires. The data were analyzed using SAS program for descriptive and Stepwise multiple regression analysis. Results: The most frequent identified personality type was ISTJ and the least identified personal types was ENFJ. It is differ to recognize the learning organization according to personality type. In an aspect of organizational commitment, the statistically significant learning organizational factors according to nurse's MBTI personality type is revealed slightly different. In other word, Shared Vision is a statistically significant factor in ISTJ, ISTP, ISFP, ESTJ and ESFJ. System Thinking is a statistically significant factor in ISFJ. Team learning is a statistically significant factor in ESTP and ISTP. Mental Model is a statistically significant factor in ISTP. Conclusion: As our results, the effects of learning organization on organizational commitment were different according to the nurse's MBTI personality type. So these results will be used to develop the more effective strategies to enhance nurse's organizational commitment using construction of learning organization.

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The Effect of Mentalization and Mindfulness on the Relationships between Secure Attachment and Borderline Personality Traits (안정 애착과 경계선 성격특성의 관계에서 정신화와 마음챙김의 매개효과)

  • Lee, Moon-Hee;Lee, Su-Lim
    • The Journal of the Korea Contents Association
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    • v.20 no.6
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    • pp.598-608
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    • 2020
  • The present study was aimed to verify the mediating effect of mentalization and mindfulness in the relationship between secure attachment and borderline personality traits. To this purpose, a self-reporting survey were conducted to universities and general companies in Seoul and Gyeonggi, so the final 358 data were used for analysis. Questionnaires including attachment type, mentalization, mindfulness and borderline personality traits were administered. A data was analyzed by a descriptive analysis, correlation analysis, and a structural equation model using SPSS and AMOS statistic program. A summary of the research results are as follows. First, in the results of the correlation analysis on the primary factors, secure attachment, mentalization, mindfulness and borderline personality traits had a significant correlation. Second, a dual mediation effect of mentalization and mindfulness was shown in the relationship between attachment and borderline personality traits. An secure attachment effect on the borderline personality traits through mentalization and mindfulness. Lastly, the significance and limitations of this study was discussed, as well as proposals for future research.

Discriminative validity of the timed up and go test for community ambulation in persons with chronic stroke

  • An, Seung Heon;Park, Dae-Sung;Lim, Ji Young
    • Physical Therapy Rehabilitation Science
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    • v.6 no.4
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    • pp.176-181
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    • 2017
  • Objective: The timed up and go (TUG) test is method used to determine the functional mobility of persons with stroke. Its reliability, validity, reaction rate, fall prediction, and psychological characteristics concerning ambulation ability have been validated. However, the relationship between TUG performance and community ambulation ability is unclear. The purpose of this study was to investigate whether the TUG performance time could indicate community ambulation levels (CAL) differentially in persons with chronic stroke. Design: Cross-sectional study. Methods: Eighty-seven stroke patients had participated in this study. Based on the self-reporting survey results on the difficulties experienced when walking outdoors, the subjects were divided into the independent community ambulation (ICA) group (n=35) and the dependent community ambulation group (n=52). Based on the area under the curve (AUC), the discrimination validity of the TUG performance time was calculated for classifying CAL. The Binomial Logistic Regression Model was utilized to produce the likelihood ratio of selected TUG cut-off values for the distinguishing of community ambulation ability. Results: The selected TUG cut-off values and the area under the curve were <14.87 seconds (AUC=0.871, 95% confidence interval=0.797-0.945), representing a mid-level accuracy. Concerning the likelihood ratio of the selected TUG cut-off value, it was found that the group with TUG performance times shorter than 14.87 seconds showed a 2.889 times higher probability of ICA than those with a TUG score of 14.87 seconds or longer (p<0.05). Conclusions: The TUG can be viewed as an assessment tool that is capable of classifying CAL.

PHOTOELASTIC ANALYSIS OF MANDIBULAR STRESSES INDUCED BY LINGUALIZED OCCLUSION (Lingualized Occlusion에 의한 하악응력의 광탄성학적 분석)

  • Kim, Sang-Soo;Chung, Chae-Heon
    • The Journal of Korean Academy of Prosthodontics
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    • v.26 no.1
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    • pp.153-169
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    • 1988
  • There is a little scientific documentation reporting the stress, distribution to the edentulous mandible by different concepts of occlusal scheme. So, this study was to investigate the hypothesis that the magnitude and distribution of the occlusal stresses, transmitted through a mandibular complete denture base to the edentulous mandible, would be influenced by the lingualized occlusion. This investigation was performed to analyze the stresses induced in a three-dimensional photoelastic edentulous mandible, when a load is applied to the denture arranged into lingualized occlusion in centric relation, lateral and protrusive functional position. The mounted denture on a Dentatus Type ARO articulator was loaded in a pure vertical direction with 15kgs on the center of articulator in each case and the stresses were frozen into epoxy edentulous model at $127^{\circ}C$ in the stress freezing furnace. The stress-frozen epoxy models were sliced with diamond disc saw into 4mm thick. The slices were examined with a circular polariscope. The results were as follows: 1. In centric relation, the stresses were low at anteriors, and gradually increase to the premolar, molar area and highest at the first molar and gradually decrease from the second molar and lowest at the retromolar pad region. The lingual side showed higher stresses than labiobuccal side. 2. In lateral functional position, the working side showed higher stresses than the balancing side. In working side, the lingual side showed higher stresses than the buccal side and in balancing side, the buccal side showed higher stresses than the lingual side. 3. In protrusive position, stress distribution was symmetrical on the posteriors and the stresses were concentrated at the labial side of the anteriors.

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On the Applications of the Genetic Decomposition of Mathematical Concepts -In the Case of $Z_n$ in Abstract Algebra- (수학적 개념의 발생적 분해의 적용에 대하여 -추상대수학에서의 $Z_n$의 경우-)

  • Park Hye Sook;Kim Suh-Ryung;Kim Wan Soon
    • The Mathematical Education
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    • v.44 no.4 s.111
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    • pp.547-563
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    • 2005
  • There have been many papers reporting that the axiomatic approach in Abstract Algebra is a big obstacle to overcome for the students who are not trained to think in an abstract way. Therefore an instructor must seek for ways to help students grasp mathematical concepts in Abstract Algebra and select the ones suitable for students. Mathematics faculty and students generally consider Abstract Algebra in general and quotient groups in particular to be one of the most troublesome undergraduate subjects. For, an individual's knowledge of the concept of group should include an understanding of various mathematical properties and constructions including groups consisting of undefined elements and a binary operation satisfying the axioms. Even if one begins with a very concrete group, the transition from the group to one of its quotient changes the nature of the elements and forces a student to deal with elements that are undefined. In fact, we also have found through running abstract algebra courses for several years that students have considerable difficulty in understanding the concept of quotient groups. Based on the above observation, we explore and analyze the nature of students' knowledge about $Z_n$ that is the set of congruence classes modulo n. Applying the genetic decomposition method, we propose a model to lead students to achieve the correct concept of $Z_n$.

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Agent Orange Exposure and Prevalence of Self-reported Diseases in Korean Vietnam Veterans

  • Yi, Sang-Wook;Ohrr, Heechoul;Hong, Jae-Seok;Yi, Jee-Jeon
    • Journal of Preventive Medicine and Public Health
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    • v.46 no.5
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    • pp.213-225
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    • 2013
  • Objectives: The aim of this study was to evaluate the association between Agent Orange exposure and self-reported diseases in Korean Vietnam veterans. Methods: A postal survey of 114 562 Vietnam veterans was conducted. The perceived exposure to Agent Orange was assessed by a 6-item questionnaire. Two proximity-based Agent Orange exposure indices were constructed using division/brigade-level and battalion/ company-level unit information. Adjusted odds ratios (ORs) for age and other confounders were calculated using a logistic regression model. Results: The prevalence of all self-reported diseases showed monotonically increasing trends as the levels of perceived self-reported exposure increased. The ORs for colon cancer (OR, 1.13), leukemia (OR, 1.56), hypertension (OR, 1.03), peripheral vasculopathy (OR, 1.07), enterocolitis (OR, 1.07), peripheral neuropathy (OR, 1.07), multiple nerve palsy (OR, 1.14), multiple sclerosis (OR, 1.24), skin diseases (OR, 1.05), psychotic diseases (OR, 1.07) and lipidemia (OR, 1.05) were significantly elevated for the high exposure group in the division/brigade-level proximity-based exposure analysis, compared to the low exposure group. The ORs for cerebral infarction (OR, 1.08), chronic bronchitis (OR, 1.05), multiple nerve palsy (OR, 1.07), multiple sclerosis (OR, 1.16), skin diseases (OR, 1.05), and lipidemia (OR, 1.05) were significantly elevated for the high exposure group in the battalion/company-level analysis. Conclusions: Korean Vietnam veterans with high exposure to Agent Orange experienced a higher prevalence of several self-reported chronic diseases compared to those with low exposure by proximity-based exposure assessment. The strong positive associations between perceived self-reported exposure and all self-reported diseases should be evaluated with discretion because the likelihood of reporting diseases was directly related to the perceived intensity of Agent Orange exposure.

Evaluation of Good Clinical Practice(GCP) Implementability at the Designated Clinical Trial Hospitals (임상시험 지정병원의 "의약품 임상시험 관리기준(KGCP)" 수행 가능성 평가에 관한 연구)

  • Jang, Sun-Mee;Lee, Eui-Kyung;Park, Byung-Joo;Huh, Soon-Im
    • Quality Improvement in Health Care
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    • v.2 no.1
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    • pp.86-109
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    • 1995
  • Clinical trials of drugs on humans is the final and most important stage in evaluating the safety and efficacy of the drugs. Good Clinical Practice(GCP) standards were announced in 1987 to protect testees' rights as well as to ensure validity of the clinical trial results, but its implementation has been delayed until now. The purpose of this study is to evaluate the preparedness of the designated institutions to abide by GCP standards during clinical trials, and thereby to determine GCP implementability at the institutions. Survey on the status of clinical trials was conducted for the designated 83 clinical trial hospitals. Response rate was 95.2%. Donabedian's quality assessment model was applied as the basic framework for the study. And the relative - weights for the evaluation items were determined by expert's evaluation. Among the designated 83 hospitals, 39 conducted clinical trials to obtain drug manufacturing approval from 1990 to 1994. Only 19 institutions are found to be able to meet the requirements of KGCP. Structure variables - manpower, organization, and facility -, which are the basic elements for GCP, are evaluated as unsatisfied in many hospitals. Institutions which established IRB accounted for 41 or 51.9%, but those who have a protocol evaluation guideline, or Adverse Drug Reaction(ADR) reporting system were only 12 and 21 institutions, respectively. Also, the institutions providing educational programs on conducting clinical trials are few - 20. The study results indicates that the level of conducting KGCP is unsatisfactory. However, more institutions are expected to be able to meet the standards soon because GCP standards does not require so much regulation on facilities, but stress importance on research methodology and human right. At present as the institutions for clinical trials are primarily training hospitals with residency programs, such efforts as education will accelerate the implementability of GCP in Korea. Institutions must build the appropriate infrastructure and government must prepare to strongly enforce KGCP before it can successfully take place.

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Health-Promotion Behavior and its correlates of Individuals Seeking Comprehensive Health Check-ups (종합건강 피검진자의 건강증진 행위와 관련요인)

  • Lee, Jin-Hee;Suh, Soon-Rim;Park, Chai-Soon
    • Women's Health Nursing
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    • v.5 no.3
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    • pp.327-336
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    • 1999
  • The purpose of this study was to identify the health promotion behavior and its related factors of persons who wanted a comprehensive health check-up in order to provide a basis for health education to promote health enhancing behavior. Study variables were induced from Pender's Health Promotion Model. The subjects were 160 persons who had a check-up at the health promotion center in a university hospital in Tae-Gu, between September 8 and 22, 1998. The following instruments were used in the study : Lee Tae Wha's Health Promoting Life-style Profile, Park Chai soon's Self-efficacy Instrument and Moon Jeong Soon's Perceived Benefit and Barrier Instrument. Data was collected by self-reporting questionnaire. Analysis of the data was done by SAS program, t-test, ANOVA and Pearson-Correlation Coefficient. The results of this study were as follows. 1. The average score for the health-promotion behavior was 104.64. In the subcategories, self-actualization showed the highest degree of performance and physical exercise showed the lowest degree of performance. 2. In the relation of general characteristics of subjects to the level of health-promoting behavior, the male, the married, the group with several symptoms showed a high level of health-promoting behavior. 3. The relationship between the degree of performance in health-promotion behavior and its correlates were as follows: Self-efficacy was positively correlated to health promotion behavior, while the perceived barrier was correlated negatively. But the perceived benefit did not show a significant correlation with health promotion behavior. Results suggest that the development of programs with strategies to strengthen doing physical exercise and concerning health, increase self-efficacy and exclude the barriers to health promotion is recommended to individuals seeking a comprehensive health check-up.

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