• Journal of Korean Society of Rural Planning
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• v.21 no.1
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• pp.51-61
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• 2015

The purpose of this study was to analyze the effectiveness of training Program for return farm. In detail, this study evaluated the trainees' satisfaction, achievement, and effectiveness of the education. This Study polled 250 trainees who presented the Return farm training program. The results of analysis are as follows; First, the satisfaction and the reliability on the educational institutions of return farm was the highest. Second, Trainees' replied that their Agricultural Techniques was improved. Especially, 'business administrative ability, cultivation techniques & management ability, and agricultural machinery using ability were enhanced. Their self-confidence of return farm was increased. Third, the correlation of satisfaction, achievement and effectiveness of training program was statistically significant. The findings of this study will be used to plan of return farm education program.

• Culinary science and hospitality research
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• v.22 no.6
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• pp.52-60
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• 2016

This study attempts to measure the financial performance of the food distribution company. In order to achieve the goal, this study have measured the ratios of ROE, ROA applying the DuPont analysis, which have been demonstrated with tables to show the change periodically. DuPont analysis is based on analysis of Return on Equity (ROE) & Return on Investment (ROI). The return on equity disaggregate performance into three components: Net Profit Margin, Total Asset Turnover, and the Equity Multiplier. The return on investment consists of Assets Turnover (Operating Income${\times}$Total Assets) and Profit Margin (EBIT${\times}$Operating Income). From the study it if found that Hyundae Green Food's Financial performance is high followed by Foodmerce and then Dongwon home food and Lotte Food. The four companies are significant at their level. In conclusion, ROE & ROI is the most comprehensive measure of profitability of a firm. It considers the operating and investing decisions can be made as well as the financing and their leverage-related decisions.

• Culinary science and hospitality research
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• v.14 no.4
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• pp.93-105
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• 2008

This study was attempted to analyze causal relations among flexibility, growth, and profitability variables, which are the financial indexes of restaurant enterprises. The samples were 24 restaurant enterprises in total, and 102 financial statements between 2002 and 2006 were analyzed. As a result of the analysis, total asset growth rate influenced all profitability variables among growth variables. Also, the net sales growth influenced return on sales and return on assets, and the assets turnover influenced return on assets and return on equity. Among flexibility variables, current ratio and interest coverage ratio to operating profit influenced return on assets, and return on equity was influenced by current ratio and debt-to-equity ratio.

• Journal of Korean Academy of Nursing Administration
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• v.22 no.1
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• pp.33-45
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• 2016

Purpose: This study was conducted to generate a grounded substantive theory of the adaptation process of nurses who return to work after taking parental leave. Methods: Individual in-depth interviews with 13 participants were conducted between June and September 2014. Participants were interviewed 1~3 times; interviews were continued until the data became saturated. Data were analyzed using Strauss and Corbin's grounded theory method. Results: The core category of experience of the process of adaptation as a nurse who returned to work after parental leave was 'trying to regain one's previous position'. Participants used five interactional strategies: 'preparing in advance', 'initiating relationships with colleagues', 'keeping a positive attitude', 'understanding parenting helpers', 'Taking burden off one's mind'. Conclusion: The results of this study provide a theoretical basis for the adaptation process of nurses returning to work after taking parental leave. The importance of improving nurses' attitudes to their co-workers who take parental leave is highlighted along with the necessity of providing a family-friendly work environment. These results can be used to develop supportive policies and programs for nurses who return to their work after parental leave.

• Journal of Korean Academy of Nursing
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• v.45 no.1
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• pp.147-156
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• 2015

Purpose: This study was done to describe the return to work experience of military officers with cancer. Methods: Individual in-depth interviews with 15 participants were conducted between September 2013 and April 2014. Participants were interviewed 1~4 times; interviews continued until the data became saturated. Data were analyzed using Strauss and Corbin's grounded theory. Results: The core category emerged as "living a new life after enduring difficulties". The return to work process consisted of four sequential phases: chaos, positive thought formation, behavior practices, and reformation. Action/interaction strategies used by military officers with cancer to resolve enduring difficulties were controlling emotions, accepting reality, prioritizing health, making efforts to improve relationships, and looking for future jobs. Conclusion: These results will promote understanding of military officers' return to work experience following cancer survival, and will be helpful in developing more effective nursing interventions through enhanced perspectives and insights of practitioners.

• Journal of the Daesoon Academy of Sciences
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• v.48
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• pp.199-237
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• 2024

Donghak-gyo, the Teaching of Eastern Learning, is a new religious order founded by Kim Ju-hee, centered around the Donghak (Eastern Learning) lineage. The core thought conveyed in the lyrics of Donghak-gyo songs (gasa) can be identified as the concept of 'Return to the Former World (先天),' considering the frequency of the term and the content of the recited verses. The view of time and destiny (時運觀) held by Eastern Learning emphasizes the concept of 'Another Great Opening.' Donghak-gyo's perspective on time and destiny is further rooted in the concept of 'Return to the Former World.' Donghak-gyo particularly emphasizes the term 'Former World,' and incorporates the Study of Changes (易學) into their songs. They recite verses that depict the situation of the Great Opening as an interaction between yin and yang. In Donghak-gyo, it is emphatically asserted that the completion of the Later World's destiny leads to the achievement of the 'Return to the Former World.' It is sung that with the restoration of destiny associated with the 'Return to the Former World,' the symbolic 'Spring (春)' represented by the virtue of Wood (木德) will return. Donghak-gyo describes the unfolding of a new cycle of destiny (運數) as the 'restoration of Changes (易).' When this occurs, they refer to the emerging new world, characterized by a new order and norms, as the 'Return to the Former World,' asserting that a 'moral world' will be established, leading to the development of a moral civilization. It is also sung that the restoration of the destiny associated with the Return to the Former World is akin to the restoration of the Heavenly Dao (天道). The characteristics of the concept of the Return to the Former World are threefold: firstly, it advocates a nostalgic system; secondly, it is a backward-looking thought; and thirdly, the idea of 'cyclical repetition' encourages tangible actions such as 'returning to the origin' or 'restoring fundamentals.' The concept of Return to the Former World in Donghak-gyo, unlike many new religions of those days, provided a unique conceptualization and understanding of the Former World and presented a new framework for interpretation. It moved away from the notion of discarding the Former World as a relic of an outdated era, and instead interpreted it as a new era to be embraced. Therefore, the concept of 'Return to the Former World' in Donghak-gyo should be re-assessed as one of the ideologies that inherits the pursuit of returning to and restoring the past in Eastern traditions. However, it can be criticized for lacking a concrete methodology with regards to the 'Return to the Former World.' Additionally, it is noted for deficiencies in ethical consciousness and moral virtues. Furthermore, its explanation about the Former World come across as insufficient. Thus, the concept of the 'Return to the Former World' in Donghak-gyo seems to be characterized more by declarative slogans than substantive content.

• Culinary science and hospitality research
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• v.23 no.1
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• pp.84-94
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• 2017

The purpose of this study is to empirically test a proposed relationship among perceived restaurant quality, type of restaurant, satisfaction, and return patronage intentions with a focus on solo diners. More specifically, the objectives of this study are to assess the effects of three perceived qualities (i.e., food, service, and physical environment) and types of restaurants on solo diner (1) satisfaction and (2) return patronage intentions. The findings show that the greatest weight was put on food quality in increasing both solo diner satisfaction and return patronage intentions. Service quality was the second important contributor in satisfying solo diners, followed by physical environment quality. In addition, the findings indicated that solo diner satisfaction was affected by different types of restaurants.

• Management & Information Systems Review
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• v.15
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• pp.1-18
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• 2004

It was 1976 when the preparation of consolidated financial sheet was first prescribed in this nation. Since then, the prescription has been revised several times. Revised in April 1992, enforcement regulations of the Securities Exchange Act provided that every listed corporation has its consolidated financial sheets and an auditor's opinion about them attached to its business report. In other words, the outside audit of consolidated financial sheets became inevitable. The Act of the Outside Audit of Corporation was revised in December 1993 to provide that all corporations must prepare consolidated financial sheets and receive the outside audit of the documents beginning their settlement of accounts in December 1994. In case of overseas corporations, consolidated financial sheets and the Equity Law have been applied since their settlement of accounts in December 1995. Now those sheets must be prepared by all local and overseas corporations that involve relations of governance or dependence. The preparation and public notification of consolidated financial sheets has been settled as a system. This nation has not yet introduced consolidated tax return using consolidated financial sheets. Such tax return system is already being used by most of the world's economic powers such as U.S., Europe and Japan. This study shows that reduction in corporation tax is the biggest reason for avoiding consolidated tax return system, even though the system can facilitate the settlement of consolidated accounting. Consolidated tax return, which is being implemented in about 20 countries including U.S., needs to be introduced by this nation where consolidated financial sheets are publicly notified.

• Korean Journal of Social Welfare
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• v.41
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• pp.43-67
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• 2000

The main source in financing the National Pension benefits is the contribution raised from the insured's earnings. So, Most of the insured take a great interest in the questions of what return on the payment of contribution National Pension benefits provide and whether there be the difference in return according to earnings level. The Purpose of this study is to assess money's worth of National Pension and to answer the above questions. There are two basic types of money worth analysis, empirical and hopothetical. This study basically belongs to the former in terms that it is based on actual earnings and insured term. For performing money's worth analysis, four different measures which are referred as the "break-even period", the "benefit/tax ratio", the "net lifetime transfer", the "internal rate of return" are used and they all involve the way in which the relationship between the present value of contributions and the present values of benefit is present. The results which evaluate average money's worth of accrued rights before 1999 are le as follows. Break-even period is about 43 months, benefit/tax ratio being 4.9, net lifetime transfers being about 37 mil1ion won, internal rate of return being 33.2%. This verifies that money' worth of National Pension is much higher than actuarially fair. In the mean while, money' worth is proved to be very different according to earnings level. The progressivity relationship between earnings level and rate of return is found in all measures but net lifetime transfer.

• The Journal of Korean Academy of Orthopedic Manual Physical Therapy
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• v.3 no.1
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• pp.17-27
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• 1997

The PT program provides relief to most patients with symptom of TOS. So the purpose of our study is to evaluate a effects of PT program in patients with TOS. PT program included orthopaedic manual therapy with the aim of restoring the function of the upper thoracic aperture is to be recommended, and long-term following is advisable. 1. Mean treatment duration was over an 11.4 day(range 4~24). 2. At the follow-up evaluation, 88.1% of the patients were satisfied with the effects of their therapy. 3. 73% of the patients returened to work after PT and 88% of the patients carried through the recommendations given at discharge during follow up. 4. Normalized grip strength and Tinel' sign predicted patient satisfaction(p< .001) and return to work(p< .001). 5. Return to work was more often successful if the work was sedentary rather than heavy (p< .05).