• Title/Summary/Keyword: Special Items

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Implications of Special Items for Future Earnings (특별손익항목이 미래 이익에 미치는 영향)

  • Lim, Seung-Yeon
    • The Journal of Small Business Innovation
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    • v.19 no.3
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    • pp.43-55
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    • 2016
  • This study examines the implications of special items (SI) for future earnings using quarterly Korean data over the period from 2011 to 2014. Due to the lack of identification of SI in Korea, I choose several items as special items if they are material and non-recurring items following prior studies. Then I regressed seasonally-differenced future earnings on positive and negative SI and found that their effects on future earnings were different. While negative SI are explained by inter-period expense transfer, positive SI are not well-described by traditional prototypes. Next, I regressed seasonally-differenced future earnings on negative SI sub-types as they are heterogeneous in nature and have differing implications for future earnings. While PPE impairments and intangibles impairments are partly explained by the inter-period expense transfer, unspecified loss of other loss items are not. Interestingly, these effects are attenuated or disappear in the Kosdaq market when the markets are divided into the Kospi and Kosdaq markets.

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A Study on the Development of Pattern and Design for Pet Dog's Wear (애완견 의상의 패턴과 디자인 개발 연구)

  • Lee, Joo Eun
    • Fashion & Textile Research Journal
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    • v.14 no.5
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    • pp.846-852
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    • 2012
  • Pets (such as dogs) are considered as important as family members, this perspective is due to an aging population and the decreased size of the traditional nuclear family. The pet industry has been growing every year; subsequently, is useful to develop practical patterns and designs appropriate for the body structure and movement of pet dogs. However, studies to develop a new form of pet dog's wear patterns and designs are limited. This study develops a basic pattern that is easily used based on a pet dog's size, designs popular clothing items for pet dogs, and helps in the manufactures of pet dog's wear. The results are as follow: 1) Analyzed categories and popular items of pet dog's wear from the research of the prior studies and on-line pet dog shopping malls; three categories (everyday wear, street wear, and special wear) and six items (T-shirt, one-piece, coat, jumper, and dress, tuxedo). 2) Developed the basic bodice pattern and sleeve pattern after test-wearing and revising the experimental patterns referenced from prior studies. 3) Developed patterns and designs for six popular items based on situation and gender: one-piece (everyday wear), coat (street wear), wedding dress (special wear) for female dogs/T-shirt (everyday wear), hood jumper (street wear), tuxedo (special wear) for male dogs. 4) Developed the previous six items to illustrate the research results of the study.

A Comparative Study of the Environment of After-School Child Care by Type of Facility (방과후 아동지도 시설유형별 교육환경 비교)

  • Suh, Young Sook;Park, Young Yae;Huh, Jung Kyung
    • Korean Journal of Child Studies
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    • v.21 no.1
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    • pp.141-161
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    • 2000
  • This study examined the conditions and administration of 548 private, social welfare, and elementary school-based facilities providing after-school child care. The School-Age Care Environment Rating Scale developed by authors was administered to the teachers of these facilities. The rating scale consists of 84 items in 9 sub-areas. Seven point ratings were obtained for each item. One-way ANOVA confirmed differences between all items at the (p<.001) except for supplementary special needs items. The private facilities had the best environment for after-school child care except for staff development. The social welfare facilities showed good evaluation in staff-child interactions, activities, staff development and administration. The elementary schools obtained low evaluations except for supplementary special needs items. The evaluation of social welfare facilities was highest in Seoul and private child care facilities were highest in other areas.

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A Study on Effective Leadership of ROK Overseas Forces. (한국군 해외파병의 효율적 리더십에 대한 연구)

  • Lee, Jae-Yun
    • Journal of National Security and Military Science
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    • s.4
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    • pp.157-209
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    • 2006
  • The kinds of traits and behaviors studied most frequently in the early leadership research included physical characteristics, personalities, abilities, skills, behaviors and so forth. Researchers who studied leadership emphasized the important role of cultural, counter-insurgent, stability operational and clinical leadership traits and behaviors to perform the special mission of Overseas Forces The purpose of this study was to examine effective leadership traits, behaviors and skills for special mission of ROK Overseas Forces and to find out the differences on leadership traits, skills and behaviors among officers, noncommissioned officers(NCO) and enlisted men of the army. In order to achieve this purpose, a number of literature reviews and survey researches were conducted. The data for the analysis were collected through the questionnaire which consisted of 94leadership traits, skills and behaviors items Subjects were composed of 43 officers, 144 NCOs and 109 enlisted men Although the ranking order of leadership traits, skills and behaviors items among the groups for each analysis did not show much difference, the results of one-way analysis of variance revealed that a few items had a significant statistical difference among the groups. Implications of comparative results were also discussed in this study. In conclusion, this study would be useful basis for further improvement on effective leadership traits, skills and behaviors of ROK Overseas Forces, and some further researches were recommended.

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A comparative study on electronical engineering class in KDC and DDC (KDC와 DDC의 전자공학분야 비교연구)

  • 심의순
    • Journal of Korean Library and Information Science Society
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    • v.15
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    • pp.179-205
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    • 1988
  • The purpose of this research is to analyze the differences between electronical engineering class in KDC3 and electronical engineering class in DDC 19. The results of the study can be summarized as follows ; 1. The characteristics of the classification items in classification schemes of the electronical engineering fields is that KDC is classified by the vacuum tubes, electron tubes, special tubes, computers etc and DDC is classified by the microwave electronics, short-and long-wave electronics, X-ray and gamma-ray electronics, computers etc. 2. There is a blank in KDC and there are three blanks in DDC of the electronical engineering fields, but the total classification items number is much more in DDC than in KDC. This means that DDC is more classified than in the special classification items. 3. Classification items over 70% in the total classification items of computer fields in KDC, are classified a classification items of the short-and long-wave electronics in DDC. 4. There is a blank of computer fields in KDC and there are three blanks of computer fields in DDC, but the total classification items are many eighteen items. This means that DDC is more classified than KDC. 5. The sections of computers in DDC were established the 621.38195 classification item and the subsection of analogue computers in DDC were established the 621.381957 classification item and the subsection of digital computer in DDC were established the 621.381958 classification item. As we have seen, because of the development in technology and the subdivision of knowledge, the number of items is increased, and the terminology also become simplified and specified in the field of electronic engineering in KDC and DDC.

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Inverse Bin-Packing Number Problems: Polynomially Solvable Cases

  • Chung, Yerim
    • Management Science and Financial Engineering
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    • v.19 no.1
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    • pp.25-28
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    • 2013
  • Consider the inverse bin-packing number problem. Given a set of items and a prescribed number K of bins, the inverse bin-packing number problem, IBPN for short, is concerned with determining the minimum perturbation to the item-size vector so that all the items can be packed into K bins or less. It is known that this problem is NP-hard (Chung, 2012). In this paper, we investigate some special cases of IBPN that can be solved in polynomial time. We propose an optimal algorithm for solving the IBPN instances with two distinct item sizes and the instances with large items.

A Study on the Development of Operational Evaluation Indicators for Special Subject Archives (주제기록관 운영평가 지표 개발에 관한 연구)

  • Kim, Eunji;Han, Seunghee
    • Journal of Korean Society of Archives and Records Management
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    • v.22 no.1
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    • pp.133-157
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    • 2022
  • Special subject archives in different fields have been established and the related studies have been constantly made so far, but no evaluation index reflecting the characteristics of the archives has yet been developed. Thus, this study intends to develop a draft of the special subject archive operation evaluation index through literature research and propose the special subject archive operation evaluation index through a Delphi survey. A Delphi survey was conducted thrice, with 10 persons in charge of archiving thematic archives in 5 fields. Finally, a special subject archive operation evaluation index consisting of 4 evaluation categories, 10 evaluation items, and 28 detailed items was proposed. This study is significant because it was the first in Korea to develop and propose an operation evaluation index for special subject archives.

Development and Validation of Physical Education Teaching Anxiety Scale for Preservice Special Teacher (예비특수교사의 체육교수불안 척도 개발 및 타당화)

  • Lee, Yong-Kuk
    • 한국체육학회지인문사회과학편
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    • v.57 no.3
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    • pp.375-389
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    • 2018
  • This study aims to development and validation a tool to measure physical education teaching anxiety(PETA) among preservice special teacher. In order to achieve this study purpose, first, the preliminary items for measurement scale were collected through open-ended questions and were developed by inductive content analysis from the 100 preservice special teacher. Second, investigation for construct validity was conducted on exploratory factor analysis from the 100 preservice special teacher. Third, in the final process, verify exernal validity was conducted by confirmatory factor analysis and t-test from the 300 presevice special teacher. As a result, the measurement scale of physical education teaching anxiety(PETA) among preservice special teacher consists of 4 main factors with 14 items: pedagogical content knowledge(n=4), understanding students(n=4), class environment(n=3), class management(n=3) factors and this scale has enough suitability.

Application development guidelines for the students with developmental disability based on universal design for learning(UDL) (보편적 학습설계 관점에서 발달장애 학생을 위한 앱 개발 가이드라인)

  • Han, Dong-Wook;Kang, Min-Chae
    • Journal of Digital Convergence
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    • v.12 no.10
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    • pp.485-491
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    • 2014
  • The aim of this study is to suggest development guidelines of educational smart application for the students with development disability based on Universal Design for Learning(UDL). The basic guideline set were organized by analyzing UDL studies on different media. The totally 35 preliminary guidelines which consist of 14 items of contents presentation, 12 items of education strategy and 9 items of education engagement were settled through review of smart contents expert developer and professors in special education. Based on the preliminary guideline, a survey was conducted to determine effective guidelines among end users which consist of the teachers who educate students with disability, parents with disabled children and professors in special education major. 3 categories and 20 guidelines are presented by analyzing survey result through excluding items whose importance factor were lower than average of importance.

A Study on Special Collection in the Case of University Libraries (특수장서 연구: 대학도서관을 중심으로)

  • 박온자
    • Journal of the Korean Society for Library and Information Science
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    • v.35 no.1
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    • pp.163-185
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    • 2001
  • If you can not pinpoint the location of a desired item through union catalogs and online databases, the next best thing is to identify a special collection that is likely to have it. Many libraries have many items that are recorded only on their own premises as special collections. This paper describes the value of special collections as important information sources and the guides for determining the existence and location of special collections. Women's collection development by KWIC is introduced as a case study of special collection building in the university libraries in Korea.

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