• 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.

• The Journal of the Korea Contents Association
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• v.10 no.7
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• pp.438-448
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• 2010

This study is aimed for a scale of assessing the work performance, educational operations, and so on of preschool teachers by the peers. It has been previously discussed the studies of scale assesment of preschool teachers, however, the scale assesment had been a self-assesment or a transitory assesment by the senior teachers and principals only. This study is developed to assess the preschool teachers through the peer- teachers. Peer-assesment has strong points that to assess the teachers constantly can be more accurate, the assessment result can be used as the basic material for peer scholarship, and it can give the preschool teachers an opportunity to be recognised on tasks. There are 51 questions are developed to assess the peers. 9 sections total; 1) 6 questions on body human nature 2) 6 questions on view on career 3) 3 questions on self-development 4) 4 questions on curriculum planing 5) 12 questions on administering and managing 6) 6 questions on understanding children 7) 4 questions on managing a class 8) 7 questions on work performance 9) 3 questions on teaching practice. Each section is surveyed by 150 preschool teachers, and the all questions are analysed statistically appropriate of a scale(validity of contents, validity of surveyors, inter-item consistency) and appropriate of each section. It is known this peer assesment of preschool teachers is an appropriate scale.

• Journal of Oral Medicine and Pain
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• v.31 no.1
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• pp.59-67
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• 2006

There exist patients complaining speech problem due to dysesthesia or anesthesia following dental surgical procedure accompanied by local anesthesia in clinical setting. However, it is not clear whether sensory problems in orofacial region may have an influence on motor speech abilities. The purpose of this study was to investigate whether transitory sensory impairment of mandibular nerve by local anesthesia may influence on the motor speech abilities and thus to evaluate possibility of distorted motor speech abilities due to dysesthesia of mandibular nerve. The subjects in this study consisted of 7 men and 3 women, whose right inferior alveolar nerve, lingual nerve and long buccal nerve was anesthetized by 1.8 mL lidocaine containing 1:100,000 epinephrine. All the subjects were instructed to self estimate degree of anesthesia on the affected region and speech discomfort with VAS before anesthesia, 30 seconds, 30, 60, 90, 120 and 150 minutes after anesthesia. In order to evaluate speech problems objectively, the words and sentences suggested to be read for testing speech speed, diadochokinetic rate, intonation, tremor and articulation were recorded according to the time and evaluated using a Computerized Speech $Lab^{(R)}$. Articulation was evaluated by a speech language clinician. The results of this study indicated that subjective discomfort of speech and depth of anesthesia was increased with time until 60 minutes after anesthesia and then decreased. Degree of subjective speech discomfort was correlated with depth of anesthesia self estimated by each subject. On the while, there was no significant difference in objective assessment item including speech speed, diadochokinetic rate, intonation and tremor. There was no change in articulation related with anesthesia. Based on the results of this study, it is not thought that sensory impairment of unilateral mandibular nerve deteriorates motor speech abilities in spite of individual's complaint of speech discomfort.