• 유통과학연구
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• 제17권6호
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• pp.33-42
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• 2019

Purpose - We investigate whether a firm's engagement in socially responsible activity affects the quality of financial reporting within the retail industry of Korean market. Recent studies argue that more socially responsible firms tend to show a better quality of financial reporting. Research design, data, and methodology - We use a variety of proxy variables related to the use of discretionary accruals and real activity manipulation to measure the quality of financial reporting. The total of environmental, social and governance score is used to represent the degree of socially responsible activity in the retail industry. We use regression models to examine whether more socially responsible firms show a higher quality of financial reporting. The sample of publicly traded Korea retail firms is analyzed from 2011 to 2016. Results - Our analysis finds supporting evidence for limited earning management via the use of discretionary accruals. We find, however, no significant relationship between the degree of social responsibility and the quality of financial reporting within chaebol affiliates unlike non-chaebol affiliates. Conclusions - Our results weakly support a better quality of financial reporting for more socially responsible firms. The results highlight the importance of firm characteristics in deciding the effect of socially responsible activity on corporate policies.

• 대한지구과학교육학회지
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• 제4권2호
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• pp.151-165
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• 2011

Following a microgenetic design, this study was analysed the characteristic and the change of classification strategy that appear in college students' classification activity. The 4 tasks were developed for classification activity; a shell as a familiar real things, an animal fossil as a unfamiliar real things, a snow flake as a familiar picture cards and galaxy as a unfamiliar picture card. Achieved study to 6 college students who major in elementary education. Data were collected by interview with subjects, subject's classification schema, investigator's observation of subject's activity, and videotaped that record subject's subject classification process over an extended period of 6 times. Result proved in this study is as following. In the 6 times of the data collection procedures, a strategy F identifying concrete attribution of classification objects and a more detailed strategy X3 combining qualitative, spatial and dimensional attribution were found and more frequently used in both groups of college students which reported a classification process and did not report the process. While discovery and absorption of both a concrete classification strategy and a detailed classification strategy were rapidly developed in the reporting group, they were gradually developed in the non-reporting group. In addition to this, as the data collection procedures were progressing, the college students were familiar with change factors of classification tasks and in the case of pictures the classification strategy showed more desirable changes.

• Journal of Korean Biological Nursing Science
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• 제23권4호
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• pp.287-297
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• 2021

Purpose: This study aimed to evaluate the correlation and agreement of physical activity (PA) between data obtained from wearable Actigraph devices and self-reporting questionnaires, and to investigate the relationship between psychological state (depression, anxiety, and fatigue) and PA. Methods: A descriptive study was conducted using physical measurements and surveys. PA was measured through both the International Physical Activity Questionnaire (IPAQ) and the Actigraph GT3X+ device. The demographic characteristics of the subjects, as well as their depression, anxiety, and fatigue scores, were collected with structured questionnaires. The Spearman's rank correlation coefficient and the Bland-Altman plot method were employed. Results: Data from 36 healthy adults were analyzed. The overall levels of PA measured using the IPAQ and the Actigraph were 1,891.69 MET min/week and 669.96 MET/day, respectively. Total levels of PA did not show a significant correlation between the two measurement methodologies. However, the moderate-intensity PA resulting from the IPAQ scores showed a significant positive correlation with the light-intensity PA recorded by the Actigraph. The Bland-Altman plot analysis demonstrated that the levels of PA as measured by the two different methods did not match. In addition, PA measured using the Actigraph showed a significant negative correlation with depression and anxiety whereas PA measured using the IPAQ showed a significant positive correlation with fatigue. Conclusion: The conclusion of this study is that the data obtained from the subjective self-reporting questionnaire and the wearable Actigraph do not correlate or match in healthy adults. Future research should investigate the relationship between depression and PA intensity through the Actigraph, or other wearable devices equipped with smartphone apps.

• 한국융합학회논문지
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• 제12권12호
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• pp.287-294
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• 2021

아차사고란 재해가 일어날 수 있는 상황이 발생하였으나 인원의 부상이나 자산의 손상 등 직접적인 손실로 이어지지 않은 사건을 의미한다. 재해 방지에 있어 아차사고의 중요성은 충분히 강조되어 왔지만, 아차사고를 발굴하기 위한 활동과 그에 대한 인식에 대해서는 알려진 것이 많지 않다. 본 연구는 국내 제조업 사업장들의 아차사고 관련 활동 현황을 조사하고, 이러한 활동이 산업재해의 발생 및 안전문화와 어떠한 관련이 있는지 밝히는 것을 목표로 한다. 이를 위해 제조업 사업장을 대상으로 설문조사를 실시하여 그 결과를 분석하였다. 분석 결과, 아차사고 발굴활동을 수행하는 사업장은 조사대상의 56%로 절반을 약간 넘는 것으로 나타났으며, 발굴활동을 수행하는 사업장과 그렇지 않은 사업장의 아차사고에 대한 인식 수준에는 상당한 차이가 있었다. 또한, 아차사고의 건수는 아차사고 발굴에 대한 포상 여부에 따라 차이가 있는 것으로 나타났다. 아차사고 발굴활동의 실시 여부와 산업재해 발생 이력 간에는 관계를 발견할 수 없었지만, 안전문화 수준은 발굴활동을 수행하는 사업장이 수행하지 않는 사업장에 비해 더 높은 것으로 나타났다. 본 연구는 국내 제조업 사업장의 아차사고에 대한 인식과 발굴활동의 개략적인 현황을 파악했다는 데 의의가 있으며, 이를 기초로 추후 아차사고 발굴활동과 재해 발생 간의 연관관계검증 및 아차사고 발굴활동의 효과 제고를 위한 후속 연구가 필요할 것으로 보인다.

• 경영과정보연구
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• 제39권3호
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• pp.83-98
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• 2020

본 논문에서는 1998년 1월부터 2012년 12월까지 공개정보를 전달하는 매스미디어를 표본으로 하여 투자자의 비이성적 행동(즉 비관적 분위기)이 주식시장의 수익률 및 투자자의 시장 활동에 어떠한 역할을 하는지를 검증하였다. 이론적으로 비관적 투자자 이론에 따르면 투자자의 비관적 분위기는 자기자본 가격하락 압력에 직면하게 되고, 이에 따라 시장의 분위기가 비관적으로 되며 시장수익률이 하락한다는 것이다. 또한 이러한 투자자의 비관주의가 시장에서 거래비용을 증가시키게 되고 결국 시장 투자자들의 거래활동을 위축시키게 된다는 것을 제시하고 있다. 따라서 공개 정보 전달 채널인 매스미디어에서 제공하는 공개 정보의 비관적 보도가 투자자들의 비이성적 행동을 유도하게 되고, 이것은 결국 주식시장에 직접적으로 영향을 주게 된다는 것이다. 기존 이론적 및 실증적 연구 결과를 국내 매스미디어 표본을 사용하여 실증 분석한 결과는 다음과 같다. 첫째, 현재 매스미디어 비관주의가 시장수익률 및 시장초과수익률에 부(-)의 영향을 주었지만 통계적으로 유의한 결과를 제시하지는 못하였다. 둘째, 미래 매스미디어 비관주의는 현재 주식시장의 비관적 분위기에 부의 영향을 받는다는 증거가 제시되었다. 셋째, 다양한 시장 활동 대용변수를 사용하여 매스미디어 비관주의가 투자자의 시장 활동에 어떻게 영향을 주는지를 검증한 결과 비관주의가 시장 활동을 위축시킨다는 결과를 발견하였으며, 통계적으로는 유의한 결과를 제시하지 못하였다. 통계적 유의성이 낮은 이유는 표본수집이 월 단위로 인하여 효과가 감소하였기 때문으로 추측된다. 본 논문에서 발견된 증거는 통계적으로 유의하지 않지만 부호는 이론적 관점에서 예측된 결과를 지지하고 있다.

• 간호행정학회지
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• 제17권4호
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• pp.462-473
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• 2011

Purpose: This study was done to identify the factors affecting the perception of patient-safety-culture and the level of safety-care-activity among nurses in small-medium sized general hospitals. Method: Data were collected during April and May 2011, from 241 nurses of five hospitals. A hospital survey questionnaire on patient-safety-culture and safety-care-activity was used. Collected data were analyzed using descriptive statistics, Pearson correlation, t-test, ANOVA, Scheffe test and multiple-regression. Results: There were significant differences in the level of perception of patient-safety-culture according to the nurses' age, type of hospital, position, work department, and knowing whether there was a Patient-Safety committee in their hospitals. Nurses with higher perceived level of the patient-safety-culture performed more safety-care-activities. Factors influencing on the safety-care-activities were general patient safety, having had safety-education, patient-to-nurse ratio, employment status, and the level of reporting medical errors. These factors explained 22.9% of the safety-care-activity. Conclusions: The study findings suggest that in order to improve the nurses' perceived level of patient-safety-culture and safety-care-activity, the hospitals need to establish patient-safety committees and communication systems, and openness to reporting medical errors are needed. Better work conditions to ensure appropriate work time, regulate patient-to-nurse ratio, and nursing education standards and criteria, are also required.

• 국제학술발표논문집
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• The 6th International Conference on Construction Engineering and Project Management
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• pp.396-400
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• 2015

The Building and Construction Industry Security of Payment Act 1999 (NSW) (the NSW Act) is a unique form of statutory regulation for the building and construction industry, which gives virtually all industry participants a statutory right to, and a means of recovering, payments for work done under a construction contract. The research aim is to examine current trends in adjudication applications and determinations under the NSW Act. The data used for this study was the collected by the NSW Office of Finance & Services as part of a regular reporting regime for the period from 1 July 2013 and ending on 30 June 2014. With just over 817 adjudication applications having been made over the 2013/14 period, the data indicates that adjudication is being frequently utilized by stakeholders in the NSW building and construction industry as a means of progress payment recovery. Adjudication is proving to be a popular choice for those making claims of less than AU$250,000. Claimants were awarded about 36% of the total of claimed amounts and claimants are generally successful at adjudication in terms of the proportion of the claimed amounts determined in their favour. This is particularly so in relation to claims of less than $100,000, which represents about 70% of the total applications made over the reporting period. The data indicates that adjudication fees are generally modest enough to conclude that adjudication provides claimants across all claim ranges with a relatively inexpensive means of having disputed progress payments determined by an independent adjudicator.

• 중환자간호학회지
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• 제5권1호
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• pp.44-55
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• 2012

Purpose: The purpose of this study was to investigate perception of patient safety culture and safety care activity among hospital nurses and to identify factors associated with the safety care activity. Methods: A total of 399 nurses working at secondary or tertiary hospitals in B city were participated in. Data were collected using 'Questionnaire on Patient Safety' and 'Safety Care Activity Questionnaire'. Results: The mean score of patient safety culture was 3.41 out of possible 5. The mean score of safety care activity was 4.40 out of possible 5. There was a positive relation between the perception of patient safety culture and the safety care activity. Through stepwise regression analysis with 22.4% of accountability, it was found that the perception of the safety care activity was associated with communication process, a sub-domain of safety culture, marital status, experience of incidence reporting, and level of patient safety. Conclusion: The findings show the importance of communication among nurses to improve the safety care activity. To provide high quality of care for patients, it is necessary to educate nurses on fire safety, patient education, and medication safety and improve their communication skills.

• 품질경영학회지
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• 제31권4호
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• pp.1-18
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• 2003

Quality is a critical competitive factor in today's environment because of the impact of quality on costs and delivery. Many companies regard quality as a key concept of company strategy in order to achieve the competitive edge. Measuring and reporting quality cost is the first step in quality management program. The supposition of quality cost model is that investment in prevention activities will bring rewards from reduced failure costs, and that further investment in prevention activities will show profits from reduced appraisal costs. In this study, the degree of quality cost deviation is conceptualized. This means a deviation between the ideal and present ranking in the amounts of quality cost categories. This study analysed that the effect of its deviation on quality management activity and performance variables. However, there are no difference in these variables. The major reason is that most of companies are endeavoring for quality management but operating quality cost system unsystematically. The review against a prevention and appraisal activity is necessary.

• 산업경영시스템학회지
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• 제3권3호
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• pp.75-78
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• 1980

1) The great expansion of industrial activity based on largely upon the products of scientific research, with widespread ownership and with greater demands on accounting for financial control and reporting. 2) The search for productivity, through the development of the mass production systems in industry, with their great emphasis on cost accounting and efficiency 3) The trend toward greater government influence In the affairs of business through taxation and regulation.