• 농촌계획
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• 제21권1호
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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.

• 한국조리학회지
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• 제22권6호
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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.

• 한국조리학회지
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• 제14권4호
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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.

• 간호행정학회지
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• 제22권1호
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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.

• 대한간호학회지
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• 제45권1호
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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.

• 대순사상논총
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• 제48집
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• pp.199-237
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• 2024

동학교는 김주희가 세운 동학계 신종교단이다. 동학교가사에 나타난 사상의 요체는 용어의 빈도수와 읊어진 구절의 내용을 고려하여 '도로 선천(先天)'사상이라고 볼 수 있다. 동학의 시운관(時運觀)이 '다시 개벽(開闢)'사상이라면, 동학교의 시운관은 '도로 선천(先天)'사상이다. 동학교에서는 선천이라는 용어를 특히 강조했고, 역학(易學)을 활용하여 노래했으며, '음양의 마주 봄'으로 개벽의 상황을 읊었다. 동학교에서는 후천의 운수마저 다한 다음에야 비로소 '도로 선천'이 이루어지리라고 강조한다. 이 '도로 선천'의 운수가 회복되면 목덕(木德)으로 상징되는 '봄<춘(春)>'이 다시 돌아올 것이라고 노래한다. 동학교에서는 새로운 운수(運數)의 전개를 '역(易)의 회복'으로 설명한다. 새로운 질서와 규범이 전개될 새 세상을 '도로 선천'으로 부르는데, 이때가 되면 '도덕세계'가 이루어져 도덕 문명이 전개될 것이라고 주장한다. '도로 선천'을 회복하는 운수가 바로 천도(天道)가 회복되는 일과 같다고도 노래한다. '도로 선천'사상의 특성은 첫째, 복고적 체계를 지향한다. 둘째, 과거지향적 사상이다. 셋째, '도로'는 '근원으로 돌아가자.', '근본을 회복하자.'라는 실제의 행동을 유발하고 권유하는 생각이다. 동학교의 '도로 선천'사상은 당대의 여러 신종교와는 다르게 선천(先天)에 대해 독창적인 관념과 인식을 부여했으며, 새로운 해석의 틀을 제시했다. 선천을 폐기해야만 할 낡은 시대로 규정했던 일에서 벗어나 지향해야 할 새 시대로 이해했다. 따라서 동학교의 '도로 선천'사상은 동양 전통의 과거로의 회귀와 복귀를 추구하던 일을 계승한 사상의 하나로 재평가되어야 하겠다. 하지만 '도로 선천'사상에 구체적 방법론이 매우 부족하다는 점은 단점으로 지적될 수 있다. 그리고 동학교의 '도로 선천'사상에는 윤리의식이나 도덕적 덕목이 부족하며, 정작 선천(先天)에 대한 설명이 부족하다. 따라서 동학교의 '도로 선천'사상은 선언적 구호에 그친 감이 있다.

• 한국조리학회지
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• 제23권1호
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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.

• 경영과정보연구
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• 제15권
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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.

• 한국사회복지학
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• 제41권
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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.

• 대한정형도수물리치료학회지
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• 제3권1호
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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).