• Title/Summary/Keyword: Use Behavior

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Auditor Selection and Earnings Management of KOSDAQ IPO Firms (KOSDAQ 신규상장기업의 상장 후 감사인 선임 의사결정과 회계정보의 품질)

  • Lee, Woo Jae;Choi, Seung Uk
    • The Journal of Small Business Innovation
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    • v.20 no.3
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    • pp.1-17
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    • 2017
  • There is a serious information asymmetry between internal managers and outside investors in the process during IPOs. One mechanism that mitigates this information asymmetry is a high quality auditor. Since prior research document auditors' effect on newly listed firms at the IPO year, what has not yet been revealed in previous studies is the behavior of firms and auditors after listing. In this study, we investigate (i) the firms tendency of contracting with Big N auditors, and (ii) the effect of Big N auditors on accounting quality after the years of IPOs. Using a sample of 7,678 (1,892 firm-years of after IPOs, and 5,786 control firm-years) KOSDAQ observations between 2002 and 2012, we find that the likelihood of contracting with Big N auditor lasts only for two years after IPO compare to that of non-IPO control years. Secondly, we find that the effect of Big N auditors on clients' earnings management lasts for a very short period after IPO. These findings suggest that although prior literature argue that Big N auditors reduce earnings management of their clients, at least the period right after IPO, it is not consistent. Our study contributes to the existing literature in several ways. First, we provide new evidences of firms' auditor selection decisions by investigating years after the listing. In second, as an evidence of accruals reversal, we document decrease in discretionary accruals after IPOs. Third, we find that there is not always a positive relation between Big N auditor and accounting quality by showing the insignificant Big N auditor effect after IPOs. Our results also suggest several implications to IPO related stakeholders. First, to IPO firms, we provide evidences that decisions of hiring auditors affect firms earnings. Also, lead IPO underwriters may consider how these decisions influence future performance. Second, investors may want to use information not only in the preofferings but also after public offerings. Our study insists that auditor hiring decisions affects their own welfare. Finally, accounting standard setters may find these results useful for evaluating how much discretion they should allow corporate managers to hire auditors. In addition, our result casts doubt on auditor designation.

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A Convergence Analysis of the Ethnographic Method for Doctoral Dissertations in Korea : Focused on Research Participants, Data Collection Methods, and Trustworthiness Criteria (국내 박사학위 논문의 문화 기술적 연구방법에 대한 융복합적 분석 -연구 참여자, 자료 수집방법, 신뢰성 준거를 중심으로-)

  • Oh, Ho-young;Cho, Hong-Joong
    • Journal of the Korea Convergence Society
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    • v.8 no.10
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    • pp.333-338
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    • 2017
  • Ethnography is concerned about specifically-based behavior and belief and the learned pattern of language and aims to describe and interpret them. Therefore, it is a classical form of qualitative research that was developed by anthropologists who spent for long time in conducting fieldworks within the cultural group. The results of analyzing ethnographic research methods of doctoral dissertations in Korea are as follows. First, the number of research participants in data collection methods was 1-10(32 dissertations, 44.4%), 11-20(18, 25%), 21-30(13, 18.1%), 31-40(2, 2.7%), and others(7, 9.8%). Second, data collection methods were in-depth interview(71, 98.6%), participant observation(70, 97.2%), document data(38, 52.7%), engineering device(12, 16.6%), and others(8, 11.1%). Data collection periods were 3-5 months(7 dissertation, 9.8%), 6-8 months(15, 20.8%), 9-11 months(14, 19.6%), 12-14 months(13, 18.1%), more than 15 months(17, 23.6%), and unpresented(4, 5.4%). Third, trustworthiness criteria were triangulation(46 dissertation, 63.9%), research participants' evaluation of study results 44(61.1%), peer researchers' advice and indication(33, 45.8%), follow-up(25, 34.7%), use of reference(20, 27.8%), reflexive subjectivity(17, 23.6%), intensive observation for a sufficient period(10, 13.9%), in-depth description(7, 9.8%), and others(7, 9.8%).

Salt-Related Dietary Behaviors and Sodium Intakes of University Students in Gyeonggi-do (경기지역 대학생의 소금 관련 식행동 및 나트륨 섭취량)

  • Chung, Eun-Jung;Shim, Eu-Gene
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.37 no.5
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    • pp.578-588
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    • 2008
  • The objective of this study was to evaluate associations of dietary sodium (Na) intake with salt-related dietary behaviors of 218 university students (95 men; 123 women) living in Gyeonggi area. Dish frequency questionnaire (DFQ) was used to identify salt-related dietary behaviors and to determine Na intakes. In men, systolic & diastolic blood pressures, Na intakes and DFQ-15 scores were significantly higher than in women. High-salt intake group (HS), classified by DFQ-15, had higher scores of high-salt dietary attitude and more Na intakes than low-salt intake group (LS). HS took protein foods and had balanced diets less frequently than LS (p<0.05). HS had fried dishes & fatty meats, and added salt to dishes more frequently (p<0.05). HS and LS had differences in preference of soy-boiled and Chinese or Japanese foods, in intake frequency of bean-paste soup, in use of soy sauce with fried food or raw fish, and in salt addition to dishes at the table (p<0.05). HS, classified by Na intakes, had high-salt dietary attitudes such as preference of seasoned rice & soy-boiled foods and habitual addition of soy sauce or salt to dishes at the table. The subjects using food labels when purchasing had better salt-related attitudes & behaviors, and lower DFQ-15 scores & Na intakes than the non-users (p<0.01). Self-assessed HS (SHS) had worse salt-related attitudes and behaviors (p<0.05). Male self-assessed LS (SLS) had higher Na intakes, which indicated that self-assessment of salt preference did not actually reflect Na intake. In summary, male university students belonged to a high-risk group of salt intakes, and HS preferred soy-boiled foods or fatty dishes, frequently added salt to dishes and rarely had balanced diets. These results suggest that nutrition education programs for university students should include fundamental dietetics and a balanced diet, in addition to a low-Na diet.

A Study on the Decisive Factors in Personal Health Maintenance Practice of Housewives Living in Younhi Area Apartments (연희지역 아파트주부의 건강관리실천의 결정요인분석에 관한 조사연구)

  • 김인숙
    • Journal of Korean Academy of Nursing
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    • v.8 no.2
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    • pp.89-102
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    • 1978
  • Owing to the development of modern science, prolonging man's life, the sudden increase of population and betterment of the standard of living has increased health needs. In order to fulfill these health needs, more active plans for developing health should be made. Health education is one of the methods at hand that can improve the health behavior of the community and the individual through the contact of individuals with their groups. Proper understanding of the characteristics of the sampled group and participation of individuals within the community for the development of their health plan are needed for efficient health education. This study was attempted for the purpose of presenting some data helpful for pre-paring the fundamentals of a health education plan that can improve personal health maintenance practice of a community through efficient health education by investigating the relationship between the response of subjects to personal health maintenance practice and selected decisive factors in personal health maintenance practice. The subjects for this study were a systematic sample of 120 housewives selected from 600 housewives from B Zone Apt. Younhi-3-Dong in Seoul. Data was collected for 4 days from May 16th to May 19th, 1578 through personal interviews with questionnaires by well trained interviewers. Percentage, t-test and stepwise multiple regression analysis by use of EDPS were employed for statistical analysis. Results of this study can be summarized : 1. General characteristics of subjects Subjects over 20 and below 40 years of age formed 62.5% of the toed and the rest were subjects of 40 years and upward. 76.7% of the subjects have less than 4 children. 51.3% of the subjects had completed at least the senior high school course. 2. The response of subjects to personal health maintenance practice. Ratios of personal health maintenance practice to the maximum score for each category are as follows; 84.1% in the category of population and family planning, which was the highest ratio; 82.4% in the prevention of accidents; 68.0% in control of communicable disease; 67.8% in personal health care and habits of daily life, 64.3% in mental health and 52.5% in control of parasites, which was the lowest. 3. The response of subjects to selected decisive factors. in personal health maintenance practice. The arithmetic mean of the score for each decisive factor was as follows: the mutual relation between family members marked 18.33, which is under 73,3% of the maximum score; the degree of interest in health marked 34.48, 70.0% of the maximum score: the degree of utilization and demand for health care facilities marked 25.79 or 64.5% of the maximum score and health maintenance of the family marked 11.58, 43.6% of the maximum score. 4. The relationship between personal health maintenance practice and general characteristics of subjects. 1) There was a significant difference in the numbers of children. (t = 1.83, d.f. =117, p< 0.1) 2) There was a significant difference in the contact rates with mass-media, (t = 5.02, d.f. = 118, p< 0,05) 5. The multiple correlation between personal health maintenance practice and their selected decisive factors. 1) The factor“the degree of interest in health”could account for personal health maintenance practice in 43.6% of the sample. (R = 0.6602, R²= 0,4359, F = 91.1678, p< 0.001) 2) When the factor,“health maintenance of family”is added to this, it accounts for 51.2% of personal health maintenance practice. (R = 0.7158, R²= 0.5124, F = 61.4653, p< 0.001) 3) When the factor,“mutual relations between family members”is also included, it accounts for 53.7% of personal health maintenance practice. (R = 0.7324, R²= 0.5365, F = 44.7509, p< 0.001) 4) When the factor, “the degree of utilization and demand for health care facilities”is included, it accounts for 55.1% of personal health maintenance practice. (R = 0.7421, R²= 0.5507, F = 35.2430, p< 0.001).

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IMMOBILIZATION OF LOWER MANDIBULAR ALVEOLAR BONE FRACTURE USING RESIN-WIRE OPEN CAP SPLINT (하악 유전치부 치조골 골절시 resin-wire open cap splint를 이용한 고정)

  • Kwon, Joung-Hyun;Choi, Byung-Jai;Choi, Hyung-Jun;Kim, Seong-Oh;Son, Heung-Kyu;Lee, Jae-Ho
    • Journal of the korean academy of Pediatric Dentistry
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    • v.35 no.1
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    • pp.175-180
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    • 2008
  • Traumatic injuries to the primary dentition are commonly encountered problems in dental practice. It is found that 30% of the children had injuries to the primary dentition and 22% to the permanent dentition. The greatest incidence of trauma to the primary dentition occurs at the ages of 2 and 3 as children start to learn motor coordination. Because teeth and alveolar bone are traumatized simultaneously, alveolar bone fractures are likely to occur when multiple teeth are involved in injuries. Dental splints are indicated for the management of maxillofacial fractures. They enable anatomic reduction of fractured segments and help immobilization and maintenance of the fragments after reduction. They also act as a stabilizer during rehabilitation. Various types of dental splints are available. In this case, routine resin-wire splint technique could not be applied because of the child's uncooperative behavior. Oral sedation was not indicated because N.P.O. had not been preceded. Therefore, we decided to use open-cap acrylic splint instead. Stabilization using open cap acrylic splint requires minimum chair time with reduced discomfort to both patient and dentist. It is an effective means of splint for uncooperative children and especially useful when other means of fixation have been failed. Because trauma on the primary dentition can affect the underlying permanent tooth germ, it is important to monitor eruption process of the permanent dentition.

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The Health Status of Rural Farming Women (농촌여성(農村女性)의 건강실태(健康實態)에 관한 연구(硏究))

  • Park, Jung-Eun
    • Journal of agricultural medicine and community health
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    • v.15 no.2
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    • pp.97-106
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    • 1990
  • 1. Background Women's health and their involvement in health care are essential to health for everyone. If they are ignorant, malnourished or over-worked, the health &-their families as well as their own health will suffer. Women's health depends on broad considerations beyond medicine. Among other things, it depends upon their work in farming. their subordination to their families, their accepted roles, and poor hygiene with poorly equipped housing and environmental sanitation. 2. Objectives and Contents a. The health status of rural women : physical and mental complaints, experience of pesticides intoxication, Farmer's syndrome, experiences of reproductive health problems. b. participation in and attitudes towards housework and farming c. accessibility of medical care d. status of maternal health : fertility, family planning practice. induced abortion, and maternal care 3. Research method A nationwide field survey, based on stratified random sampling, was conducted during July, 1986. Revised Cornell Medical index(68 out of 195 items). Kawagai's Farmers Syndrome Scale, and self-developed structured questionnaires were used to rural farming wives(n=2.028). aged between 26-55. 4. Characteristics of the respondents mean age : 40.2 marital status : 90.8% married mean no. of household : 4.9 average years of education : 4.7 yrs. average income of household : \235,000 average years of residence in rural area : 36.4 yrs average Working hours(household and farming) : 11 hrs. 23 min 5. Health Status of rural women a. The average number of physical and mental symptoms were 12.4, 4.7, and the rate of complaints were 22.1%, 38.8% each. revealing complaints of mental symptomes higher than physical ones. b. 65.4% of rural women complained of more than 4 symptoms out of 9, indicating farmer's syndrome. 11.9 % experienced pesticide overdue syndrome c. 57.6% of respondents experienced women-specific health problems. d. Age and education of respondents were the variables which affect on the level of their health 6. Utilization of medical services a. The number of symptoms and complaints of respondents were dependent on the distance to where the health-care service is given b. Drug store was the most commonly utilized due to low price and the distance to reach. while nurse practitioners were well utilized when there were nurse practitioner's office in their villages. c. Rural women were internalized their subordination to husbands and children, revealing they are positive(93%) in health-care demand for-them but negative(30%) for themselves d. 33.0% of respondents were habitual drug users, 4.5% were smokers and 32.3% were alcohol drinkers. and 86.3% experienced induced-abortion. But most of them(77.6%) knew that those had negative effects on health. 7. Maternal Health Care a. Practice rate of contraception was 48.1% : female users were 90.9% in permanent and 89.6% in temporary contraception b. Induced abortions were taken mostly at hospital(86.3%), while health centers(4.7%), midwiferies(4.3%). and others(4.5%) including drug stores were listed a few. The repeated numbers of induced abortion seemed affected on the increasing numbers of symptoms and complaints. c. The first pre-natal check-up during first trimester was 41.8%, safe delivery rate was 15.6%, post-natal check-up during two months after delivery. Rural women had no enough rest after delivery revealing average days of rest from home work and farming 8.3 and 17.2. d. 86.6% practised breast feeding, showing younger and more educated mothers depending on artificial milk 8. Recommendations a. To lessen the multiple role over burden housing and sanitary conditions should be improved, and are needed farming machiner es for women and training on the use of them b. Health education should begin at primary school including health behavior and living environment. c. Women should be encouraged to become policy-makers as well as administrators in the field of women specific health affairs. d. Women's health indicators should be developed and women's health surveillance system too.

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A Study on the Botanical Garden Visitors' Eco-consciousness and Motivation (식물원 이용객의 생태의식과 이용동기에 관한 연구)

  • Jeong, Jae-Man
    • Korean Journal of Environment and Ecology
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    • v.28 no.2
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    • pp.235-246
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    • 2014
  • The purpose of this study was to determine the correlation between botanical garden visitors' ecological consciousness and their needs, in order to provide some effective measures to manage them. For this purpose, 3 study points were set up: "botanical garden visitors' ecological consciousness and their needs", "differences of such consciousness depending on their demographic variables" and the "relationship between such consciousness and their needs". To this end, Botanical garden visitors were surveyed for an empirical analysis. The visitors' awareness about ecology was measured with Dunlap's 15-item NEP Inventory, while their needs were analyzed in reference to Maslow's 7-Step Human Desire Ladder. The survey was conducted at Botanical garden for 3 days. As a result, a total of 360 questionnaires were returned. The results of this study can be summarized as follows; First, the visitors' ecological consciousness and their needs were higher than normal level. In terms of their consciousness of ecology, their awareness of the ecological crisis potential and anti-humanism were the highest. In terms of their needs, the aesthetic need was the highest, followed by the cognitive need. On the other hand, the needs for self-achievement and self-esteem were the lowest; except them, the higher the needs were positioned at Maslow's ladder of desire, the more responsive the subjects became. As a result of analyzing the correlation between the subjects' consciousness of ecology and their needs, it was found that the correlation was negative in some sub-areas, while being positive in other sub-areas. After all, the ratio of the sub-areas having a positive correlation was 3 times higher than that of the sub-areas having a negative correlation. Even as for the correlation coefficient values, they were higher in the positive sub-areas, which suggests that the correlation between wetland visitors' ecological consciousness and their needs was positive, although at a lower level, in overall terms. As a result of comparatively analyzing visitors' needs by dividing them into 3 sub-groups depending on the levels of their ecological consciousness, it was found that the higher their consciousness of ecology was, the higher their needs were. Overall, botanical garden visitors' ecological awareness was higher than the normal level, and it was estimated that such awareness would continue to increase. Hence, it could be inferred that their needs, particularly their aesthetic and cognitive ones, would also continue to increase. Accordingly, it is important to manage the wetland landscape making use of its visual resources, while keep providing the visitors with the contents fulfilling their need for knowledge.

A Study on Teaching-Learning and Evaluation Methods of Environmental Studies in the Middle School (중학교 "환경" 교과의 교수.학습 및 평가 방법 연구)

  • 남상준
    • Hwankyungkyoyuk
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    • v.7 no.1
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    • pp.1-17
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    • 1994
  • This study was performed to determine appropriate teaching-learning and evaluation methods for Environmental Studies. To promote the relevance of our study to the needs of the schools and concerned educational communities of environmental education, we reviewed related literature, conducted questionnaire surveys, interviewed related teachers and administrator, held meetings with experts, and field-tested our findings. For selecting and developing teaching-learning methods of Environmental Studies, findings of educational research in general are considered. moreover, principles of environmental education, general aim of environmental education, orientations of environmental education, and developmental stages of middle school students in educational psychology were attended. In addition, relevance to the purpose of the Environmental Studies curriculum, appropriateness for value inquiry as well as knowledge inquiry, small group centered class organization, social interaction centered teaching-learning process, regional environmental situation, significance of personal environment, evaluation methods of Environmental Studies, multi- and inter-disciplinary contents of the Environmental Studies textbook, suitability to the evaluation methods of Environmental Studies, and emphasis on the social interaction in teaching-learning process were regarded. It was learned the Environmental Studies can be taught most effectively in via of holding discussion sessions, conducting actual investigation, doing experiment-practice, doing games and plate, role-playing and carrying out simulation activities, and doing inquiry. These teaching-learning methods were field-tested and proved appropriate methods for the subject. For selecting and developing evaluation method of Environmental Studies, such principles and characteristics of Environmental Studies as objective domains stated in the Environmental Studies curriculum, diversity of teaching-learning organization, were appreciated. We categorized nine evaluation methods: the teacher may conduct questionnaire surveys, testings, interviews, non-participatory observations; they may evaluate student's experiment-practice performances, reports preparation ability, ability to establish a research project, the teacher may ask the students to conduct a self-evaluation, or reciprocal evaluation. To maximize the effect of these methods, we further developed an application system. It considered three variables, that is, evaluates, evaluation objectives domains, and evaluation agent, and showed how to choose the most appropriate methods and, when necessary, how to combine uses of different methods depending on these variables. A sample evaluation instrument made on the basis of this application system was developed and tested in the classes. The system proved effective. Pilot applications of the teaching-learning methods and evaluation method were made simultaneously; and the results and their implications are as follows. Discussion program was applied in a lesson dealing with the problems of waste disposal, in which students showed active participation and creative thinking. The evaluation method used in this lesson was a multiple-choice written test for knowledge and skills. It was shown that this evaluation method and device are effective in helping students' revision of the lesson and in stimulating their creative interpretations and responces. Pupils showed great interests in the actual investigation program, and this programme was proved to be effective in enhancing students' participation. However, it was also turned out that there must be pre-arranged plans for the objects, contents and procedures of survey if this program is to effective. In this lesson, non-participatory observation methods were used with a focus on the attitudes of students. A scaled reported in general description rather than in grade. Experiment-practice programme was adopted in a lesson for purifying contaminated water and in this lesson, instruction objectives were properly established, the teaching-learning process was clearly specified and students were highly motivated. On the other hand, however, it was difficult to control the class when some groups of students require more times to complete their experiment, and sometimes different results. As regards to evaluation, performance observation test were used for assessing skills and attitudes. If teachers use well-prepared Likert scale, evaluation of all groups within a reasonablely short period of time will be possible. The most effective and successful programme in therms of students' participation and enjoyment, was the 'ah-nah-bah-dah-market' program, which is kind of game of the flea market. For better organized program of this kind, however, are essential, In this program, students appraise their own attitudes and behavior by responding to a written questionnaire. In addition, students were asked to record any anecdotes relating to self-appraisal of changes on one's own attitudes and behaviours. Even after the lesson, students keep recording those changes on letters to herself. Role-playing and simulation game programme was applied to a case of 'NIMBY', in which students should decide where to located a refuse dumping ground. For this kind of programme to e successful, concepts and words used in the script should be appropriate for students' intellectual levels, and students should by adequately introduced into the objective and the procedures of the lessons. Written questionnaire was used to assess individual students' attitudes after the lesson, but in order to acquire information on the changes of students' attitudes and skills, pre-test may have to be made. Doing inquiry programme, in which advantages in which students actually investigated the environmental influence of the areas where school os located, had advantages in developing students' ability to study the environmental problems and to present the results of their studies. For this programme to be more efficient, areas of investigation should be clearly divided and alloted to each group so that repetition or overlap in areas of study and presentation be avoided, and complementary wok between groups bee enhanced. In this programme, teacher assessed students' knowledge and attitudes on the basis of reports prepared by each group. However, there were found some difficults in assessing students' attitudes and behaviours solely on the grounds of written report. Perhaps, using a scaled checklist assessing students' attitudes while their presentation could help to relieve the difficulties.

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A Survey on the Knowledge and Attitude of Workers Concerning Occupational Health (근로자의 산업보건 지식과 태도에 관한 조사연구)

  • 박영식;조수열;남철현
    • Journal of Environmental Health Sciences
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    • v.18 no.2
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    • pp.3-18
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    • 1992
  • This research was carried out on 1,017 production workers for four months from May to August, 1991, to search more effective management method of their health by grasping their knowledge and attitude on industrial health. The results of this study can be summarized as follows: 1. As for general characteristics, 74.2% were male and 25.8% were female among the 1,017 workers. The two largest age groups were 30~39, 38.7%. As for education level, graduation from high school was 58.6%, 61.2% were married, 35.9% owned their house, and workers who worked more than 1 year less than 5 years was 52.9%, workers who worked 8 hours a day was 46.7%, the largest group income level was 60~69 thousand won 21.2%, and the degree of satisfaction with work was ordinary, 45.6%. 2. The degree of recognition concerning occupational diseases was 92.5% at a very high rate. Causes of occupational diseases under the present work field were in order of noise, dust, heavy metal. The largest group of the counterplan for prevention was an improvement of working environment, 62.0%. 3. The major cause that threatens worker's health was poor working environment, 31.4%. As the best method for workers' health management, working environment management was pointed. 4. As for health examination result, the response that it is of use to health management was 53.8%. As for examination method and result, 42.7% responded that they are formal. The practice period was more than once every six months as the largest group, and the highest desire for improvement was that they wants an exact information of the result. 5. 49.3% of the respondents know about the measurement of working environment an the response that the measurement is necessary to improve working environment was 57.9%, and that the results from the measurement were reflected on improvement an management 57.5%. Appropriate period to take a measurement was more than once per six months, 40.2% and per three months, 29.1%. 6. As for safety and halth instruction, 34.5% were educated for both, 38.2% for only safety education and just 4.6% for only health education. 51.9% responded that they had never been educated out of work place. The period of its practice was more than once a month, 39.5% and every three months, 21.3%. 7. The importance of safety and health showed that the one is equal to the other, 59.8%, that the one is more important, 29.6%, and that other is more important, 7.6%. 67.7% said the necessity of a safety and health manager. 8. In spite of more or less health obstacle of work environment, 14.9% of the respondents wanted to overwork to gain an allowance for over-time work, 39.9% didn't, and 40.2% according to condition and state. 9. As the most important cause of industrial accident, 40.2% indicated unsafe behavior. As for the individual protective instrument, 66.1% of all the respondents said they have worn it to protect industrial diseases. 10. As for the degree of understanding of the contents in Industrial Safety and Health Law and Industrial Law of Accident Insurance, an affirmative response was respectively 49.3% and 50.8% and the sources of safety-health information were televisions and radios, 28.0%. Therefore, it is necessary that we do positive working environmental improvement, continuous management and health education's inforcement to increase their health and prevent occupational diseases.

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Study on the Developmental Standard of Short Sensory Profile: Application to Korean Children Aged Seven to Nine Years Old (7~9세 아동의 단축감각력 발달적 기준에 관한 일연구)

  • Kim, Mi-Sun;Ji, Seok-Yeon;Keum, Hyo-Jin;Kim, Sung-Hee
    • The Journal of Korean Academy of Sensory Integration
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    • v.7 no.1
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    • pp.37-46
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    • 2009
  • Background : Theory of Sensory Integration (SI) was initially developed with an effort to understand children's behavior by Jean Ayres and has been evolved with extensive research by occupational therapist practitioners and researchers since in the latter of the 20 century. With extension of recognition to SI, various professions begin to refer their clients who are children with sensory integration dysfunction. Upon those referrals, occupational therapists normally use Short Sensory Profile (SSP) to screen and decide whether SI therapeutic intervention is needed or not. Objective : Purpose of this study is (1) to examine any difference between different age groups and genders for children who are seven to nine years old; (2) to compare the score results of those Korean children with the original Standard which is established for American children: and (3) to compare tendency of response for each item between children with- and without SI dysfunction. This study was intended to validate test items of the SSP and determine whether the original standard of SSP is applicable for Korean children. Method : 155 students (81 for male, 74 for female) underwent SI evaluation using the Korean-translated SSP. 52 student (22 for male, 30 for female) were 7 years old, 54 students (32 for male, 22 for female) were 8 years old, 49 students (27for male, 22 for female) were 9 years old. Results : There is no significant difference of SSP score by neither age nor gender. In comparison the average score and sensory integrative disorder with the American Standard, there is significant difference on score of sub-item and total score. For six items, there is no significant difference on the tendency of response between children with- and without SI dysfunction. Conclusions : It is concluded that the original standard is suitable for Korean children aged seven to nine. The six test items that children without SI dysfunction shown similar tendency to respond are questionable to be appropriate as screening test item. It is suggested to proceed to do further item analysis study and extend the study to broad age groups, so develop the most appropriate Standard of SSP for Korean children.

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