• Journal of Wellbeing Management and Applied Psychology
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• v.2 no.2
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• pp.1-11
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• 2019

This study empirically examined the effect of female director on tax aggressiveness of listed insurance firms in Nigeria. The main objective of this research was to empirically investigate the effect of female board members on tax aggressiveness, determine the composition and representation of female directors on the board of insurance companies, find out how tax aggressive are listed insurance firms and apply the BLAU (1977) index method to measure female director representation as a departure from conventional approaches specifically in the Nigerian context in the reference period, 2014 to 2018. The population of the study consists of all the quoted insurance firms as at 31st December, 2016. A sample of twenty eight (28) quoted insurance firms was selected and data were collected over the period. Inferential statistic consisting of the General Method of Moment was used for the data analysis. The results obtained reveal that board size is negative and exerts significant impact on tax aggressiveness in insurance firms in Nigeria. The study therefore recommends that the Federal government has to come up with a policy to respond to the marginalization of female on the insurance firm corporate board in Nigeria. The aim of this policy thrust should be targeted at reducing politics and biasness against women on the corporate boards of listed insurance firms.

• Educational Technology International
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• v.12 no.2
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• pp.19-46
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• 2011

The purpose of the study was to identify the characteristics of classroom inquiry features exhibited on a web-based discussion board, which is called the Message Board. Approximately 4,000 students from 80 schools with 60 on-line scientists were participated in the study. During the study, a total of 639 messages in the selected cluster and several patterns were identified and analyzed. Three main features of the classroom inquiry were analyzed in terms of: 1) learner gives priority to evidence in responding to questions; 2) learner formulates explanations from evidence; 3) learner communicates and justifies explanations. The results are as follow. First, once learners identified and understood the questions posed by the curriculum, they needed to collect evidence or information in responding to the questions. Depending on the question that students were given, types of evidence/data students needed to collect and how to collect the data could vary. Second, students' formulated descriptions, explanations, and predictions after summarizing evidence were observed on the Message Board. However, the extent to which students summarized evidence for descriptions, explanations, and predictions varied. In addition, students were able to make a better use of evidence over time when they formulate descriptions and explanations. Third, the Message Board was designed to allow the great amount of learner self-direction. Classroom teachers and on-line scientists played an important role in providing guidance in developing inquiry. At the same time, development of content understanding also contributed to inquiry development.

• Journal of Korea Entertainment Industry Association
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• v.14 no.5
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• pp.147-158
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• 2020

The aims of this study were to examine the grounds for the appropriateness of board games in daycare centers and kindergartens based on the child-centered, play-centerd activities of revised Nuri-curriculum and provide basic resources by the case studies of board game activities in each area of the Nuri-curriculum. For these aims, it suggested the rationale of board game use in early childhood education field: first, the value as an activity with concrete objects based on developmentally appropriate practice (DAP), second, children's voluntary participation and immersion due to the competition and rewards in gamification, third, integrated experience across all areas of the Nuri-curriculum. Also, it provided various samples of the integrated board game activities for children, and reviewed the precaution, pros and cons that emerged during the play. This study discussed the possibility and direction of board game activities in early childhood education and provided implications for organizing board game activities in the education field and developing new board game contents.

• Food Science of Animal Resources
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• v.32 no.1
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• pp.62-67
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• 2012

This study calculated kinetic parameters of Escherichia coli O157:H7 and developed a probabilistic model to estimate growth probabilities of E. coli O157:H7 on polyethylene cutting boards as a function of temperature and time. The surfaces of polyethylene coupons ($3{\times}5$ cm) were inoculated with E. coli O157:H7 NCCP11142 at 4 Log $CFU/cm^2$. The coupons were stored at 13 to $35^{\circ}C$ for 12 h, and cell counts of E. coli O157:H7 were enumerated on McConkey II with sorbitol agar every 2 h. Kinetic parameters (maximum specific growth rate, Log $CFU/cm^2/h$; lag phase duration, h; lower asymptote, Log $CFU/cm^2$; upper asymptote, Log $CFU/cm^2$) were calculated with the modified Gompertz model. Of 56 combinations (temperature${\times}$time), the combinations that had ${\geq}$0.5 Log $CFU/cm^2$ of bacterial growth were designated with the value of 1, and the combinations that had increases of <0.5 Log $CFU/cm^2$ were given the value 0. These growth response data were fitted to the logistic regression to develop the model predicting probabilities of E. coli O157:H7 growth. Specific growth rate and growth data showed that E. coli O157:H7 cells were grown at $28-35^{\circ}C$, but there were no obvious growth of the pathogen below $25^{\circ}C$. Moreover, the developed probabilistic model showed acceptable performance to calculate growth probability of E. coli O157:H7. Therefore, the results should be useful in determining upper limits of working temperature and time, inhibiting E. coli O157:H7 growth on polyethylene cutting board.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.305-315
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• 2021

This study aims to investigate the relationship between the difference in gender of top executives and corporate investment. In addition, this study also extends to how the sensitivity of investment to cash flow varies with the gender of leaders. Finally, the effect of the gender of leaders on firm investment is also tested across firm types (state firms vs. private firms and high-growth firms vs. low-growth firms). Based on the dataset of Vietnamese listed firms over 2007-2017, the fixed-effect model is used to test the hypotheses. The results show that women as chairs of the board tend to lower corporate investment, whereas the gender of CEOs (Chief Executive Officers) does not influence the investment level. Moreover, top female executives are associated with a decrease in the sensitivity of investment to cash flow. These regression results also show that top female executives only have an impact on the rate of investment in private and low-growth firms. The findings of this study are useful for the board of directors in selecting a chairperson in line with the firm's strategies. Furthermore, the findings of this study are also meaningful for policymakers who should monitor the separate role of the CEO and chair of the board in a company.

• Korean Parent-Child Health Journal
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• v.18 no.1
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• pp.39-45
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• 2015

Purpose: This study aimed to analyze the women's health nursing curriculum in Korean nursing baccalaureate education. Methods: This study was conducted with women's health nursing curriculum from one nursing school. Data were collected through one nursing school in A city, Korea from November to December, 2014. Data were analyzed using 4 domain of Posner's curriculum analysis. Results: Curriculum documentation and origins were based on the nursing standard from Korean Accreditation Nursing Board Education and the learning goal of maternal nursing from Korean Nursing Association. The purpose and content of the curriculum were composed with cognitive, affective, and psychomotor domains. The curriculum was organized deductively and multidisciplinary. Conclusion: The continuity, sequence, integration, and articulation were advantage of the curriculum. The concept map of women's health nursing curriculum can contribute to share the objectives between teachers and learners.

• Korean journal of communication and information
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• v.19
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• pp.265-294
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• 2002

The purpose of this study is to explore the way in which the internet audience constitutes cyber culture by analysing a bulletin board system(BBS) on a historical drama, 'The World of Women'(SBS). Research findings show that the internee audience participates in a cyber space by five manners; personal participation(18.9%), critique of broadcaster's policy(11.3%), participation in a television drama community(42.1%), co-authorship(6.4%), evaluation and interpretation(21.3%). Through these kinds of participant activities, the internee audience tends to constitute a new cyber culture. Firstly, the audience seems to read 'The World of Women' by a specific way. It is the interest of a Um court lady that is characteristic on BBS of 'The World of Women'. Secondly, the internet audience constructs a new community of meaning by means of using emoticon(emotion and icon), deconstructing grammar, and remaking new signs. Thirdly, the internet audience argues their power over drama production, in other words, their ownership over the drama. Fouthly, the audience actively protests and criticise the policy of the broadcaster, especially charged service. Finally, the internet audience is likely to enjoy writing itself as a fun.

• The Research Journal of the Costume Culture
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• v.12 no.2
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• pp.262-278
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• 2004

The purpose of this study was to develop the sizing system fur women's glove. The combination of anthropometric and engineering aspects of glove pattern-making is difficult problem in engineering clothing. And the traditional measurements is not enough for glove. Therefore, to develop the hand measurement method and dimension for glove, a comprehensive list of candidate measurements was reviewed and the manufacturers (Their career was over the 15years.) were interviewed on the method of glove pattern-making. This study was conducted traditional and creative 88 two-dimensional anthropometric measurements and 4 photometric measurements for glove pattern-making. In addition, 16 creative measurements were instrumented using a special hand measuring board for measuring of landmark locations on the hand. The subjects were 260 women's right hand in the age group of 18 to 35 years old in Korea.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.377-388
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• 2020

The research identifies hypotheses evaluating the impact of board characteristics on the risk of the commercial bank as well as examining the determinants of bank risk in Vietnam over a 10-year period, starting from 2008. Also, in this research, the differences between the roles of women and men in decision-making are tested. Based on this decision, risks of the banks may arise. Ordinary least squares(OLS) regression, Random effect method, and Fixed effect method are used to estimate the factors that have an impact on bank risk for dataset of all commercial banks in Vietnam. The results found that equity-to-asset ratio, bank performance and the economic growth have an inverse relationship with bank risk, while the size of bank has a positive relationship with the bank risk. One of the highlights of this paper is a demonstration of the relationship between CEO's gender and bank risk. The test result shows that the bank led by a female faces a higher overall risk level and credit risk than a bank led by a male. Based on this result, the paper also makes recommendations to Government, the State Bank of Vietnam and the commercial banks for effective risk management.

• Korean Journal of Adult Nursing
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• v.20 no.3
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• pp.418-430
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• 2008

Purpose: This study was to examine the effects of Seogeum therapy for middle-aged abdominal obese women. Methods: Seogeum therapy combined cupping, stepping on ion aluminum board, adhering to Seoam moxibustion and Seoam pellet. The subjects consisted of 30 middle-aged abdominal obese women between 40 and 59 years of age: fifteen were assigned to experimental group, fifteen to control group. The data collection and treatments were performed from June to October, 2007. The subjects of experimental group participated in Seogeum therapy for 5 times per week during 8 weeks. The data were analyzed with Chi-square test, Wilcoxon signed rank test and Wilcoxon rank-sum test with SPSS/Window 12.0 program. Results: Seogeum therapy experimental group showed significant difference in change of general obesity indexes(body weight, body fat amount, body fat ratio, BMI) than control group supporting hypothesis 1. Experimental group showed significant difference in change of abdominal obesity indexes(abdominal fat ratio, waist circumference, hip circumference) than control group supporting hypothesis 2. Conclusion: Obesity management of Seogeum therapy had a positive effect for middle-aged obese women. Therefore, it is concluded that the obesity management of Seogeum therapy can be applied as a nursing intervention to decrease the obesity for middle-aged women.