• 웰빙융합연구
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• 제2권2호
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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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• 제12권2호
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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.

• 한국엔터테인먼트산업학회논문지
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• 제14권5호
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• pp.147-158
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• 2020

이 연구의 목적은 개정 누리과정의 유아중심, 놀이 중심 활동과 관련하여 어린이집과 유치원에서 보드게임 활용의 적절성에 대한 근거를 확인하고, 영역별 활동사례를 통해 유아용 보드게임 활용에 대한 기초 자료를 마련하는 것이다. 이를 위해 먼저 유아교육현장의 보드게임 활용의 이론적 근거로서 첫째, 발달에 적합한 실제에 근거하여 구체물을 사용한 놀이활동으로써의 가치, 둘째, 게이미피케이션 요소인 경쟁과 보상을 통한 유아의 자발적 참여와 몰입, 셋째, 누리과정 전 영역에 걸친 통합적 경험을 제시하였다. 다음으로, 누리과정에 기초한 유아용 보드게임의 통합적 활동사례를 신체운동·건강, 의사소통, 사회관계, 예술경험, 자연탐구의 영역별로 살펴보고, 활동과정에서 나타난 장단점과 유의점을 검토하였다. 이 연구는 유아교육현장에서 보드게임을 활용한 놀이활동의 가능성과 시행 방향에 대해 논하고, 이를 기반으로 유아교육현장의 보드게임 활동 구성 및 새로운 보드게임 콘텐츠 개발을 위한 시사점을 제공하였다는 의의를 가진다.

• 한국축산식품학회지
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• 제32권1호
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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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• 제8권10호
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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.

• 부모자녀건강학회지
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• 제18권1호
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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.

• 한국언론정보학보
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• 제19권
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• pp.265-294
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• 2002

이 연구의 목적은 <여인천하> 시청자 게시론 분석을 통해서 인터넷 수용자가 어떻게 사이버 공간에 참여해서 그들만의 사이버 문화공간을 만들어나가는가를 분석하는 데 있다. 인터넷게시판 수용자는 '드라마 공동체의 참여', '평가와 해석적 참여', '개인적 참여', '방송사에 대한 비판', '공동작가의 참여' 방식을 통해서 사이버 공동체를 형성해나가고 있었다. 사이버 공동체는 보편적 의미공유보다 국면적 의미공유를 향하는 의미공동체를 지향하고 있었다. 게시판의 참여자들은 소속감이나 동질감이 약하고, 글쓰기의 즐거움이나 타자와의 커뮤니케이션을 하는 재미 등과 같은 정서적 욕구에 지나치게 기대어 있었다. 동시에 방송사에 대한 비판이나 공동 작가적 참여를 통해서 적극적으로 운영방식이나 프로그램에 참여하고 있었다. 이것은 게시판 공간이 개인적이면서 공적이고 참여적이면서도 소극적인 이중적 사이버 공간이라는 것을 의미한다.

• 복식문화연구
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• 제12권2호
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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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• 제7권9호
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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.

• 성인간호학회지
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• 제20권3호
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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.