• Title/Summary/Keyword: Statements

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The Intonational Realizations of Vocatives and Appositives in English: Comparing English Native Speakers with Korean Students (영어문장에 나타난 호격과 동격의 억양실현 양상의 비교 - 영어 모국어 화자와 한국인 화자를 비교하여 -)

  • Park, Soon-Boak;Oh, Sei-Poong;Kim, Kee-Ho
    • Speech Sciences
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    • v.7 no.4
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    • pp.235-252
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    • 2000
  • The purpose of this study is to characterize the intonational realizations of vocatives in comparison with those of appositives in English statements and questions, and to compare the realizations produced by English native speakers with those of Korean students. Unlike Pierrehumbert(1980), in which the tag expressions do not have pitch accents, Beckman & Pierrehumbert(1986) proposed that the vocatives have a special status in tonal alignment and duration and that they form an independent phrase with pitch accent. Our results reinforce Beckman & Pierrehumbert(1986): both English native speakers and Korean students realize the vocatives in terms of rising tone, and the appositives in terms of both falling tone in statements and rising tone in questions. Moreover, they pronounced the nouns before vocatives longer than those before appositives. However, native speakers impose the low phrase tone before vocatives in statements and the high tone in questions; whereas, Korean students either put the low phrase tone on pitch contours of both statements and questions, or tend to pause before vocatives, thereby constituting an intonational phrase.

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Stock Reaction to the Implementation of Extensible Business Reporting Language

  • JUNUS, Onong;IRWANTO, Andry
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.1
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    • pp.675-685
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    • 2021
  • The purpose of this study is to examine the reaction of stock prices on the implementation of Extensible Business Reporting Language (XBRL) in companies listed on the Indonesia Stock Exchange (IDX). Using the event study method and calculating abnormal returns of the 2015 financial statements of 462 companies listed on the IDX, findings showed that 49 companies have not applied the XBRL format in their financial statements. Based on the results of the Average Abnormal Return (AAR) and Cumulative Average Abnormal Return (CAAR) values, using the one-sample test, investors react to shares in companies that have not implemented XBRL and who have implemented XBRL; however, based on the independent t-test based on average values there are differences between companies that have not applied XBRL and those who have implemented XBRL. This research only looks at the one-year implementation of XBRL in financial reporting (2015), then the research does not separate which companies are on time in the delivery of financial statements to the public through the IDX website. Our research contributes to the understanding of the use of XBRL in corporate financial reporting because before the XBRL financial reporting format was published, the company had published a financial statement format based on the legal provisions of financial statements in Indonesia.

Fatigue Risk Management Systems Diagnostic Tool: Validation of an Organizational Assessment Tool for Shift Work Organizations

  • Gemma Maisey;Marcus Cattani;Amanda Devine;Ian C. Dunican
    • Safety and Health at Work
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    • v.13 no.4
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    • pp.408-414
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    • 2022
  • Background: This study aimed to determine and define the elements of an Fatigue Risk Management System (FRMS) diagnostic tool to assist an organization in systematically assessing its level of implementation of an FRMS. Methods: A modified Delphi process was used involving 16 participants with expertise in sleep science, chronobiology, and fatigue risk management within occupational settings. The study was undertaken in two stages 1) review of elements and definitions; 2) review of statements for each element. Each stage involved an iterative process, and a consensus rule of ≥ 60% was applied to arrive at a final list of elements, definitions, and statements. Results: Stage 1: a review of elements (n = 12) and definitions resulted in a final list of 14 elements and definitions with a consensus of ≥ 60% achieved after 2 Delphi rounds. Stage 2: a review of statements (n = 131) resulted in a final list of 119 statements with a consensus of ≥ 60% achieved after 2 Delphi rounds. Conclusion: The final FRMS diagnostic tool will enable an organization to systematically assess the level of implementation of their current FRMS and identify gaps and opportunities to reduce risk.

The Subjectivity Study on the 'Real Beauty' ('진정한 아름다움'에 대한 주관성 연구)

  • Park, Hee-Jung;Kim, Ju-Hee;Lee, Doh-Hee
    • The Journal of the Korea Contents Association
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    • v.20 no.6
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    • pp.590-597
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    • 2020
  • The human desire for 'beauty' is with the long history of mankind. This study started with how people of the 21st century would think about such beauty. Using the Q methodology, which is a qualitative research method, the Q-statements for the people's real thoughts and perceptions are secured and typified. The survey was conducted on July 8 to July 31, 2019, and was classified into three types of survey analysis results. The results of the analysis are as follows. showed high standard scores of statements such as 'self-development effort', 'good human relations', and 'learning to learn', and named as 「Self-Development Type」. has a high distribution of statements such as 'Passion', 'Young energy' and 'Healthy flesh', and named as 「Passion Type」. showed high statements such as 'I', 'good human relationship', 'self-development effort', and named 「I'm Type」. In addition, this study emphasizes the usefulness of qualitative research as an exploratory study for understanding and future empirical studies.

Additional Disclosure of Consolidated Audit Details and Auditor Response (연결재무제표 외부감사실시내용 추가공시정보와 감사인 대응)

  • Yun, Yongsuk
    • The Journal of the Korea Contents Association
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    • v.20 no.10
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    • pp.750-759
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    • 2020
  • This study examine the relation between additional disclosure information of external audits details on consolidated financial statements, audit hours, and audit fees. The results of the analysis of listed companies that disclosed consolidated financial statements from 2014 to 2016 are as follows. First, the additional disclosures of the consolidated financial statements external audit is positively associated with the audit hours of the auditor. This result can be interpreted that the additional disclosure of the consolidated audit information is based on the incentive to provide useful information of auditor. Second, the audit fees of the auditors for additional disclosures in the consolidated financial statements were not significantly related. This suggests that, the additional disclosure of the consolidated audit practice is not based on the auditor's perception of the audit risk. This study provides that information on the external audit details of audit reports and consolidated audit reports is distinguished and disclosed, providing useful information to researchers. In addition, this study suggests policy implications by demonstrating that disclosure of the details of the external audit of the consolidated financial statements is based on the auditors' incentive to provide useful information.

The Effects of Age and Type of Imperative Statement on Behavioral Intention and Recall (명령문에 대한 행동의도와 기억에 있어서 나이와 명령문 유형이 미치는 영향)

  • Min, Dongwon
    • Journal of Digital Convergence
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    • v.18 no.1
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    • pp.53-58
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    • 2020
  • Various imperative statements that can be represented in the way in which the product or service is used describe how or how to achieve the goals, or induce or prohibit a specific action. This study focuses on The Effects of age and type of imperative sentence (directive vs. declarative) on behavioral intention and recall. As a result of the experiment, older people who have shorter lives remaining access information in a more emotional way, so they have been rejected by directive (vs. declarative) statements that felt more negative feelings, resulting in lowered behavioral intention. Conversely, the negative feeling caused by directive statements increased salience of directive (vs. declarative) sentence for older people more, which in turn increased memory for older people. Process analysis showed that emotions when exposed to statements mediated these results. The results of this study show that in order to improve consumers' behavioral response and/or the performance of information processing, it is necessary to deeply consider their age and how to construct the statement.

A Balance of Primary and Secondary Values: Exploring a Digital Legacy

  • Cushing, Amber L.
    • International Journal of Knowledge Content Development & Technology
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    • v.3 no.2
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    • pp.67-94
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    • 2013
  • This exploratory research explores the concept of a digital legacy as a general concept and as a collection of digital possessions with unique characteristics. The results reported in this article are part of a larger study. In Cushing (2013), the author identified the characteristics of a digital possession. In this study, these characteristics of a digital possession were utilized to explore how the characteristics of several digital possessions could form a collection, or a digital legacy. In addition to being explored as a collection of digital possessions, data was collected about the general concept of a digital legacy. In part I of the study, 23 participants from three age groups were interviewed about their general concept of a digital legacy. Five general characteristics describing a digital legacy were identified. In part II of the study, interview data from Cushing (2013) was used to create statements describing digital possessions. The statements were classified utilizing the archival concept of primary and secondary values, as well as the consumer behavior concepts of self extension to possessions and possession attachment. Primary value refers to the purpose for which the item was created, while secondary value refers to an additional value that the participants can perceive the item to hold, such as a perception that an item can represent one's identity. Using standard Q method procedure, 48 participants were directed to rank their agreement with 60 statements (written on cards), along a distribution of -5 to +5, according to the characteristics of the digital possession they would most like to maintain for a digital legacy. The ranked statements were analyzed using Q factor analysis, in order to perceive the most common statements associated with maintaining digital possessions for a digital legacy. Q method results suggested that most individuals described the digital possessions they wanted to maintain for a digital legacy using various combinations of characteristics associated with primary and secondary values. This suggests that while some participants will respond to personal archiving based on the concept of preserving identity (a perceived secondary value), this will not appeal to everyone. Information professional could consider this difference in appeal when marketing personal archiving assistance to patrons.

A Security Policy Statements Generation Method for Development of Protection Profile (PP 개발을 위한 보안정책 문장 생성방법)

  • 고정호;이강수
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.13 no.4
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    • pp.13-28
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    • 2003
  • The Protection Profile(PP) is a common security function and detailed statement of assurance requirements in a specific class of Information Technology security products such as firewall and smart card. The parts of TOE security environment in the PP have to be described about assumption, treat and security policy through analyzing purpose of TOE. In this paper, we present a new security policy derivation among TOE security environment parts in the PP. Our survey guides the organizational security policy statements in CC scheme through collected and analyzed hundred of real policy statements from certified and published real PPs and CC Toolbox/PKB that is included security policy statements for DoD. From the result of the survey, we present a new generic organizational policy statements list and propose a organizational security policy derivation method by using the list.

The Types of Nurses Perception of Whistle-Blowing;Q-Methodology (간호사의 내부고발 인식유형에 관한 연구)

  • Kwak, Myung-Soon;Kim, In-Soon
    • Journal of Korean Academy of Nursing Administration
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    • v.10 no.2
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    • pp.265-276
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    • 2004
  • Purpose: This study was to define structural subjectivity pattern of whistle-blowing of hospital nurses. Method: This study was conducted using Q-methodology in order to classify the types of perception to an whistle-blowing from the inside of the incumbent hospital nurses. Nineteen members, including hospital nurses, professors and students majoring in the nursing department made 47 statements about the insider's accusation after an in-depth interview about the statements. Forty incumbent hospital nurses were the participants for the Q-Methodology. The statement data was analyzed with QUANL PC Program and five different types were classified according to how the nurse had replied to the statements. Result: The first one is a Propeller type. The second one is a Denial type. The third type is a Patient Advocate type. The fourth one is a Anonymous type. The fifth is a Netizen type. Conclusion: this study as a momentum, a reasonable and constitutional legislation in the nurses organization should be established as soon as possible.

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A Study of Guidelines for Library Collection Development Policies (도서관 장서개발정책 수립에 관한 연구)

  • Lee, Lan-Ju
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.16 no.2
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    • pp.203-224
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    • 2005
  • The purpose of this study is to provide guidelines of library collection development policies statements. As a case study, 5 national and 2 public libraries are selected and analyzed by using 10 elements, which were drawn from existing studies, for examining collection development policy statements. The results show several suggestions which may help the people who is interested in preparing collection development policy statements.

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