• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.179-188
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• 2021

The purpose of this study is to examine the level of aggressive tax planning (ATP) among companies listed in the Access, Certainty, Efficiency (ACE) Market of Bursa Malaysia. On top of that, this study also investigates the relationship between company characteristics, ethnicity, and ATP. This study uses a balanced pooled sample of 105 firm years-observations for the period from 2014 to 2018. These samples were selected to provide new insight into this market and to explore the attitude of small firms toward ATP in Malaysia. The data was retrieved from DataStream and the downloaded annual reports. The finding shows that profitability and financial distress have a significant relationship with ATP. Other variables including size, capital intensity, inventory intensity, leverage, and ethnicity, were not determinants of ATP. The result in this study may assist the reader in understanding the nature of companies in the ACE market, particularly on its behavior toward tax planning. A strict requirement is needed to be adopted in the sample selection process, thus limiting the sample size. Further, since the previous study focused on large companies, the discussion of this paper will provide new insight into the nature of tax planning within the small- and medium-sized companies in Malaysia.

• Journal of Korean Society of Forest Science
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• v.82 no.2
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• pp.107-121
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• 1993

This study examines whether or not forest campers' self-actualization, that is the tendency for a person to become actualized in what he or she perceived to be his or her own potential, and their attitudes toward nature were related to quality of forest areas where they visited. People were sampled in three Ontario Provincial Parks in Canada from September of 1988 to August of 1989. From a total of 138,317 campers, 540 were sampled randomly to collect data. People sampled ranged in age from 15 to 75 years with a mean of slightly over 37. They were highly educated. A majority of them resided in urban or suburban areas. Campers' level of self-actualization and their nature attitudes were highly correlated with forest area quality in both perceived or subjective and objective measures. Their self-actualization scores were also highly correlated with their attitudes toward nature. However, there was no significant relationships among campers' self-actualization, attitudes toward nature, and quality of forests where they camped when they were treated simultaneously.

• Journal of The Korean Association For Science Education
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• v.18 no.2
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• pp.161-171
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• 1998

The effects of computer-assisted instruction (CAl) using molecular-level animation upon students' conceptions, attitudes toward science instruction, and learning motivation were investigated. Treatment and control groups (2 classes) were selected from a girls middle school in Seoul, and taught about the motion of molecule for 5 class hours. Before instruction, the short-version Group Assessment of Logical Thinking (GALT) and the Patterns of Adaptive Survey were administered, and the grade for the previous science course was obtained. The GALT score was used as a blocking variable, and the others as covariates. After the instructions, the researcher-made conceptions test, the test of attitudes toward science instruction, and the motivation questionnaire were administered. The perception questionnaire of CAl was also administered to the treatment group. Although more students in the CAl group had sound understanding about the motion of molecule, the scores of the conceptions test for the two groups were not significantly different at .05 level of significance. The students in the CAl group, however, were found to have more positive attitudes toward science instruction and learning motivation. In the perception questionnaire of CAl, most students in the treatment group exhibited positive attitudes toward the CAl. However, some students mentioned that they were disturbed by noisy environments, and that they could not understand some content presented. Educational implications are discussed.

• Journal of Distribution Science
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• v.15 no.10
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• pp.41-50
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• 2017

Purpose - Online product review has become a crucial part of the online retailer's market performance for a wide range of products. This research aims to investigate how an individual reviewer's review frequency and timing affect her/his average attitude toward products. Research design, data, and methodology - To conduct reviewer-level analysis, this study uses 42,172 posted online review messages generated by 6,941 identified reviewers for 59 movies released in the South Korea from July 2015 to December 2015. This study adopts Tobit model specification to take into account the censored nature and the selection bias arising from the nature of J-shaped distribution of movie rating. Results - Our estimation results support that the negative impact of review frequency and timing on valence. Furthermore, review timing has an inverted-U relationship with the user's average valence and enhance the negative effect of review frequency. Conclusions - This study contributes to the growing literature on the understanding how eWOM is generated at the individual consumer level. On the basis of the main empirical findings, this study provides insights into building a recommendation system in online retail store based on the consumer's review history data - frequency, timing, and valence.

• Journal of the Korean earth science society
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• v.24 no.4
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• pp.235-249
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• 2003

The purpose of this study is to analyze and evaluate the nature, role and development of pedagogical content knowledge in science teaching. Two research questions were considered: 1) What are the nature and the components of the pedagogical content knowledge in science teaching? 2) What is the value of pedagogical content knowledge and are there any routes and paths to developing pedagogical content knowledge for science teachers? In order to answer these questions instead of analyzing empirical data, former research literatures are reviewed. The results indicate that science pedagogical content knowledge is a special amalgam of science content knowledge and science method knowledge in a special context of science teaching that is uniquely the province of teacher based on their own special form of professional understanding. As a part of one's own distinctive bodies of knowledge, science teachers' pedagogical content knowledge is an important basis for professional development and competent teachers. It is knowledge of how to teach specific content in specific contexts, also it depends on each teachers' distinctive knowledge structure. Pedagogical content knowledge for science teaching is composed of five components: orientations toward science teaching, knowledge and beliefs about science curriculum, knowledge and beliefs about students' understanding of specific topics, knowledge and beliefs about assessment for teaching science, knowledge and beliefs about instructional strategies for teaching science. The development of science pedagogical content knowledge does not start until teachers have acquired a deeply principled conceptual knowledge of content, also it is promoted by the constant use of subject matter knowledge in teaching situations.

• Journal of Korean Academy of Nursing
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• v.21 no.2
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• pp.168-185
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• 1991

A written association test has been conducted to establish the concept, the meaning and the process of hope. The test consists of the major question : List of three words related to “hope”. The question was given to 55 nurses(rehabilitation /cancer /internal medicine care wards units) and 61 patients. A total of 289 words have been collected, and the collection was analyzed with categorization by the value or meaning of listed words. The analysis yields three major categories, namely, componants of hope, metaphores /symbols, and synonyms. The three major categories may be further partitioned into subcategories. The results are significant to define the nature of the hope and process of the hope. These understanding will facilitate the development of effective methods of nursing or chronic or cancer patients disabled.

• Journal of Korean Elementary Science Education
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• v.38 no.2
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• pp.203-215
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• 2019

The purpose of this study is to clarify the roles of laboratory work in school. Twenty-one literatures were identified about roles of laboratory work in school by applying criteria such as published in CI level journals or used as a reference over 100 times during 1960-2017. Twenty-one literatures were reviewed according to periods such as 1960-1989, 1990-2003, and 2004-2017, and identified the roles of laboratory work in school that commonly presented in more than two literature. Seven roles of laboratory work in school identified were as follows (a) learning scientific knowledge, (b) enhancing attitude toward science, (c) learning scientific inquiry methods, (d) acquiring skills to use specific laboratory instruments, (e) enhancing scientific attitude, (f) understanding the nature of science(NOS), and (g) providing opportunity to experience natural or scientific phenomena. The results of this study can be used to provide school teachers and students a clear meaning of the roles of laboratory work in school.

• Journal of Electrochemical Science and Technology
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• v.15 no.1
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• pp.198-206
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• 2024

Given the high theoretical capacity (1,675 mAh g^-1) and the inherent affordability and ubiquity of elemental sulfur, it stands out as a prominent cathode material for advanced lithium metal batteries. Traditionally, sulfur was sequestered within conductive porous carbons, rooted in the understanding that their inherent conductivity could offset sulfur's non-conductive nature. This study, however, pivots toward a transformative approach by utilizing diatom shell (DS, diatomite)-a naturally abundant and economically viable siliceous mineral-as a sulfur host. This approach enabled the development of a sulfurlayered diatomite/S composite (DS/S) for cathodic applications. Even in the face of the insulating nature of both diatomite and sulfur, the DS/S composite displayed vigorous participation in the electrochemical conversion process. Furthermore, this composite substantially curbed the loss of soluble polysulfides and minimized structural wear during cycling. As a testament to its efficacy, our Li-S battery, integrating this composite, exhibited an excellent cycling performance: a specific capacity of 732 mAh g^-1 after 100 cycles and a robust 77% capacity retention. These findings challenge the erstwhile conviction of requiring a conductive host for sulfur. Owing to diatomite's hierarchical porous architecture, eco-friendliness, and accessibility, the DS/S electrode boasts optimal sulfur utilization, elevated specific capacity, enhanced rate capabilities at intensified C rates, and steadfast cycling stability that underscore its vast commercial promise.

• Hwankyungkyoyuk
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• v.13 no.1
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• pp.65-74
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• 2000

Environmentally literated students and adults should be able to use and apply the basic ecological concepts when considering environmental problems and issues. Because ecology forms the foundation of environmental education, a review of the literatures on the degree of students' understanding for ecological concepts can provide useful insights for environmental educators. The purposes of this study were as follows: first, to analyse the parts connected with ecological knowledge of two environmental education books, ‘environments’(middle school) and ‘environmental science’(high school), second, to investigate the level of understanding on ecological concepts by the use of new developed instrument. The 20 most important ecological concepts from Cherrett(1989) and the important ecological concepts' lists from Hungerford and Volk(1990), Ramsey, Hungerford and Volk(1992), Volk(1993) would be recognized and endorsed by most environmental educators as concepts essential to environmental literacy, We referenced these informations and sequenced ecological knowledge as four main categories(communities, populations, ecosystem, man as a component of the nature systems). We have used it as a criterion in the analysis of teaching materials and the development of a new test instrument($\alpha$=0.81). According to the analysed results, the understanding levels for scales and relationships of communities, populations, ecosystem were high but those for individual concepts and differences were low. By the analysis of Korean High School EE book, ‘environmental science’, learning for some concepts(succession, material cycling, niche etc.) has pointed out as one of problems. Environmental educators must pay a careful attention to the concepts that showed high rates of incorrect answer and this work will contribute toward consolidating the basis of EE and help the accomplishment of the ultimate goals in EE.

• Journal of Korean Academy of Nursing
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• v.25 no.2
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• pp.222-243
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• 1995

The purpose of this study was to present basic data in the nursing practice for the management of living kidney donor by understanding the nature and meaning of kidney donors, experiences. The research subjects were 11 living kidney donors who had donated from Mar 1991 to Feb. 1994 and discharged from the 3 hospitals in Pusan. Data has been collected by Intensive interview with donors. The data analysis has made by phenomenological method of Van Kaam for understanding the phenomenon and meaning of their experiences. The experiences of kidney donors were analyzed into the 4 situations, that is,'motivation of kidney donor', 'decision time to make kidney donation', 'pre-opperation','after donation'. The descriptive expression and common elements were drawn from original data of each situation on the basis of subjects' own words. From each situation, the com-mon elements of kidney donors' experiences were integrated, summarized and described as follows 1. Motivation of kidney donation They wanted to donate their kidney because of empathy of pain on the groung of love to the recipient and with exppectation of successful kidney transplant or as a solution of economic difficulty. 2. Experiences in deciding to make kidney do-nation In deciding to make kidney donation, donors had love toward the recipients. But they experienced conflict too. 3. Experiences before being operated on donated kidney In experiences from deciding to make kidney do nation to preoperation, donors had love toward the recipients. But they also felt anxiety or dissatisfaction. Therefore, they controlled their mind by their faith, support of medical staff or support of society. And they experienced regret for the sociological cognition or financial apprehension. 4. Experiences after kidney donation After kidney donation, donors experienced satis-faction and accompplishment in spite of mental and physical discomfortness, while they felt sense of loss / disappointment, repentance, regret, and apprehension of progress toward their condition. Thus, kidney donors donated their kidney on the ground of empathy and love to the recipient and with expectation of successful kidney transplant. But during the process of kidney donation, they ex perienced conflict, love, anxiety, regret, apprehension of economy. And after donation, they felt sense of satisfaction and accomplishment, while they felt sense of discomfortness, loss / disappointment, re-gret, repentance, or apprehension of progress toward their condition. This result contribute to nurses' role not only for the management of living kidney donors but also for the management of cadaver donors' family.