• Title/Summary/Keyword: general statements

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A Study on the Usefulness of Price - Level Change Accounting Information (물가변동회계정보의 유용성에 관한 고찰)

  • 정영관
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.6 no.9
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    • pp.81-95
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    • 1983
  • The author has intended to seek for the usefulness of price-level change accounting information through financial statements of general price level. The accounting information obtained from financial statements of general price level, must be useful to the reasonable judgment of financial statement users or to the economic decision making, This thesis may be summarized as follows : 1. Financial statements arranged by historical cost accompany many problems as accounting information. In other words, at the time of inflation, they have little usefulness as accounting information. 2. In order to correct the little usefulness of the financial statements arranged by historical cost, the author examined this matter centering around FASB statement No. 33. 3. The price level change accounting eliminates the contradiction of the accounting information obtained from the financial statements arranged by historical cost. 4. In the general price level change accounting, money value is presumed to change according to the level of general price and, then, the money value for goods must be revised. 5. In the general price level change accounting, the division between monetary items of asset and debt, and non-monetary items, is important. 6. The general price level change accounting based upon historical cost accounting, has objectivity as accounting information like the cost basis accounting and larger usefulness than the cost basis accounting. In conclusion, the price level change accounting increases its usefulness as accounting information and, therefore. (1) the information on the general price level change accounting is desirable to be disclosed as supplementary information for the traditional financial statements, and (2) the general price level change accounting should be induced to the listed Companies in Korea under continuing inflation for improving the usefulness of financial statements as accounting information.

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A Balance of Primary and Secondary Values: Exploring a Digital Legacy

  • Cushing, Amber L.
    • International Journal of Knowledge Content Development & Technology
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    • v.3 no.2
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    • pp.67-94
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    • 2013
  • This exploratory research explores the concept of a digital legacy as a general concept and as a collection of digital possessions with unique characteristics. The results reported in this article are part of a larger study. In Cushing (2013), the author identified the characteristics of a digital possession. In this study, these characteristics of a digital possession were utilized to explore how the characteristics of several digital possessions could form a collection, or a digital legacy. In addition to being explored as a collection of digital possessions, data was collected about the general concept of a digital legacy. In part I of the study, 23 participants from three age groups were interviewed about their general concept of a digital legacy. Five general characteristics describing a digital legacy were identified. In part II of the study, interview data from Cushing (2013) was used to create statements describing digital possessions. The statements were classified utilizing the archival concept of primary and secondary values, as well as the consumer behavior concepts of self extension to possessions and possession attachment. Primary value refers to the purpose for which the item was created, while secondary value refers to an additional value that the participants can perceive the item to hold, such as a perception that an item can represent one's identity. Using standard Q method procedure, 48 participants were directed to rank their agreement with 60 statements (written on cards), along a distribution of -5 to +5, according to the characteristics of the digital possession they would most like to maintain for a digital legacy. The ranked statements were analyzed using Q factor analysis, in order to perceive the most common statements associated with maintaining digital possessions for a digital legacy. Q method results suggested that most individuals described the digital possessions they wanted to maintain for a digital legacy using various combinations of characteristics associated with primary and secondary values. This suggests that while some participants will respond to personal archiving based on the concept of preserving identity (a perceived secondary value), this will not appeal to everyone. Information professional could consider this difference in appeal when marketing personal archiving assistance to patrons.

Analysis of Curriculum Development Processes and the Relationship between General Statements of the Curriculum and Science Curriculum (교육과정 개발 체제 및 총론과 과학과 교육과정의 연계성 분석)

  • Lee, Yang-Rak
    • Journal of The Korean Association For Science Education
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    • v.24 no.3
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    • pp.468-480
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    • 2004
  • It has been criticized that there are discrepancy between 'general statements' of the curriculum and subject-matter curricula. The possible reasons for this are as follows: The developers of the general statements were educational curriculum specialists. These specialists were not good enough to develop general statements and guidelines of subject matter curricula reflecting the characteristics of science contents, to examine developed science curriculum, and to give feedback to science curriculum developers. Under the present curriculum developing system where curriculum is developed in ten months or less by the research team commissioned unpredictably and imminently, it might be difficult to develop valid and precise science curriculum reflecting the purport of the general statements and teachers' needs. The inadequacy of these curriculum development processes resulted in (1) inconsistent statement about the school year to be applied to differentiated curriculum, (2) abstract and ambiguous stating about the characteristics, teaching-learning and assessment guidelines of enrichment activities, and (3) failure to reduce science contents to a reasonable level. Therefore curriculum development centers should be designated in advance to do basic research at ordinary times, and organized into a cooperative system among them. Two years or more of developing time and wider participation of scientists are recommended to develop more valid and precise science curriculum. In addition, commentaries on science curriculum should be published before textbook writing begins.

Exploring Lecturers' Perceptions of Virtual University General English Courses

  • Lee, Eun-Jin
    • International Journal of Contents
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    • v.16 no.3
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    • pp.87-100
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    • 2020
  • This research explored the impact the thoughts and opinions of lecturers teaching university general English courses have on their virtual classes and discussed the differences and similarities in their perspectives. As a research methodology, the Q-method was used, which usually consists of five steps: Q-population, Q-statements, Q-participants, Q-sorting, and factor analysis using PQMethod, a computer software program. A total of 30 statements were finally selected and 26 people directly involved in teaching online university general English courses were selected as participants in this study. Based on the results of the factor analysis, this research discovered three different factors, which were interaction & content-oriented, online teaching favored, and content-oriented. The results of this study can contribute to developing the future directions of virtual university general English classes to help learners improve their English skills and prepare lecturers for the future.

The Political and Social Statement through Fashion Design (패션 디자인을 통한 정치·사회적 발언)

  • Ko, Hyun-Zin
    • Journal of the Korean Society of Costume
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    • v.62 no.5
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    • pp.108-124
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    • 2012
  • The purpose of this study is to examine the political and social statements through fashion design, by comparing with more activated statements in the general design area. To achieve this, the documentary study and practical case study have been executed. First of all, the meaning of design politics was defined and the cases of design practice of political and social statements were reviewed and classified historically. Traditionally, designs have been inextricably linked with political authorities and ideologies. As propaganda, it has been used for power authority to seize power and maintain dominance. On the contrary, they could be an instrument to resist and criticize against contemporary power authority and dominant. Next, the political and social statements were traced historically through fashion design on the basis of the two previously reviewed categories. And then, comparing political and social statements between design and fashion design, the contents and ways of their expressions were similar. In design, there were more various ways when the designers were leading collective behavior, but in fashion design, there were more leading voices of socio-political organizations and resistant counter culture groups. Now, new trends are rising constantly where individual designers' creations express many different socio-political beliefs. This study which inquires designers' political and social involvement will be helpful in making people rethink the social role of fashion design and encouraging conscious fashion design activism.

Individual experience reports and statements on general rules in medical classics (의학 고전의 개별 경험 진술과 일반 원칙 서술)

  • Kiwang, Kim
    • Journal of Korean Medical classics
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    • v.30 no.2
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    • pp.1-10
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    • 2017
  • Objectives : In studying East Asia's medical classics, what must first be done before evaluating the validities of clinical grounds is the discernment of the techniques that are based on universal principles from the statements that arise from individual experience. The purpose of this paper is to discover a method of discerning the statements of individual experiences and the descriptions of universal principles. Ingredients and Methods : The paper investigates how each individual clinical experience was introduced in ancient medical classics such as Huangdineijing, Nanjing, Shanghanlun, Jinkuiyaolue, and Maijing, in the books that belong to Yian such as Canggongliechuan, Linzhengzhinanyian, Gujinyianan, and Xumingyileian, and in Korean ancient medical texts such as Eonhae-gugeubbang and Gugeubganibang-eonhae. Results : Books of precriptions and scriptures of medicine were found to include individual experiences. Furthermore, this paper's effort has revealed that the evaluation of the quality of a testimony in an ancient book must be preceded by discerning whether the said testimony is a mere personal testimony or a testimony based on the universal law of causality. Conclusions : Before conducting a clinical research of a precription contained in an East Asian medical classic, the text should first be evaluated to determine whether the prescription in question derives from clinical tests or not.

A Study of General Values and Satisfaction, Exhibitionism, Fashion of Clothing and Korean Clothing (가치관과 의복의 만족도, 과시성, 유행 및 한복에 관한 연구 - 대전 지방의 여대생과 어머니를 중심으로 -)

  • 김광경
    • Journal of the Korean Home Economics Association
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    • v.20 no.2
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    • pp.53-63
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    • 1982
  • The purpose of this study were; (1) to investigate the relationship between the general values and 3 aspects of clothing behaviors. (2) to investigate attitudes toward Korean clothing between students and their mothers. General values were measured by the Allport-Vernon-Lindzey Study of Values(Part 1 only), which determines relative prominence of six basic values. Three aspects of clothing behaviors were assessed by statements dealing with satisfaction, exhibitionism, and fashion. Korean clothing measures consisted of statements dealing with positive and negative attituded toward psychological and practical aspects. The samples consisted of 200 students(student group) and 100 mothers (mother group) in Daejon. The data were analyzed by correlation and t-values. The results obtained through this study were as follows: 1) Positive relationship were found between: (1) Aesthetic value and the exhibitionism of clothing, (2) Aesthetic value and the fashion of clothing. Negative relationships existed between (1) Theoretical value and the exhibitionism of clothing, (2) Economic value and the fashion of clothing, (3) Social value and the fashion of clothing. 2) Significant differences were found between two groups(students and their mothers) : Economic, aesthetic, and political values as well as exhibitionism and fashion in clothing behaviors. 3) In general, highly positive attitude toward Korean clothing was found on psychological aspect, while highly negative attitude was found on practical aspect. Significant differences were found between two groups; (1)‘Graceful’of psychological aspect and‘economic’,‘inexpensive’of practical aspect in positive attitudes toward Korean clothing, (2)‘Unsuitable to current life style’,‘not modern’and‘not beautiful’of psychological aspect in negative attitudes toward Korean clothing.

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The Standard Questionnaire Database System for Rural Development Goal Formulation (마을발전방향 정립을 위한 마을평가용 표준설문지문 데이터베이스 구축)

  • 최수명;황한철;한경수;조영재
    • Magazine of the Korean Society of Agricultural Engineers
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    • v.43 no.1
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    • pp.87-95
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    • 2001
  • This study aimed at developing the standard questionnaire database system for rural development. By the previous study for the hierarchical listing of the factors related to rural development in the village level, the targetting questionnaire items pool was proposed. The data base system basically consisted of 3 parts: general, principal and sectoral parts for rural development. General and principal parts had the detailed questionnaires without any further hierarchy, but sectoral one 4-step hierarchy from high/medium/low levels to detailed questionnaires. Tentatively, total 417 questionnaires statements were written with 5 questioning styles: single choosing, multiple choosing, tabular, writing and special questions. Through the checking done by college students team from rural area, the database system having 467 questioning statements was finally developed.

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Analysis of nursing records of cancer patients with standardized nursing language systems (표준화된 간호용어체계를 이용한 암환자 간호기록의 분석)

  • Lee, Mi-Soon;Lee, Byoung-Sook
    • Journal of Korean Academy of Nursing Administration
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    • v.10 no.2
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    • pp.243-254
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    • 2004
  • Purpose: The purpose of this study was cross-mapping unique nursing statements which were identified in the nursing records of patients with six most common cancers in Korea with the standardized nursing languages of NANDA, NIC, NOC and ICNP. Method: The subjects were 72 nursing records which covered 1,502 admission days from August 1, 2003 to June 30, 2003. They were the records of the patients of six most common cancers who were treated at the six 3rd level general hospitals in Busan and Daegu. The unique nursing statements were identified by dividing the statements from the nursing records into the single statements according to their meanings. For cross-mapping, identified unique nursing statements were classified as 'Data(D)' for the subjective, objective data of the patients and the other data such as treatment, admission, discharge, and residence of patient, 'Problem(P)' for nursing problem or diagnosis defined by the nurse's decision, 'Intervention(I)' for nursing intervention for problem solving, and 'Outcome(O)' for patient reaction and results of the provided nursing interventions. Unique nursing statements classified to D, P, I, O were cross-napped by using Microsoft Excel 2000. The statements of D were cross-mapped with ICNP Nursing phenomena, P with NANDA nursing diagnosis and ICNP nursing phenomena, I with NIC and ICNP nursing intervention, and O with NOC and ICNP nursing phenomena Result: The results of this study were as follows. 1. Number of unique nursing statements were 506 in the records of lung cancer patients (18.12%), 480 in stomach cancer(17.19%), 458 in liver cancer(16.40%), 456 in colon cancer (16.33), 457 in breast cancer (16.36%) and 436 in cervix cancer (15.60%). 2. The range of percentage of cross-mapped unique nursing statements with the standardized nursing languages were as follows: P with NANDA nursing diagnosis $87.50{\sim}100%$, I with NIC $59.72{\sim}74.43$, O with NOC $61.05{\sim}72.64%$, and D, P, I and O with ICNP $60.92{\sim}69.95%$. 3. Number of the standardized nursing languages identified in this study were 21(12.66%) from 155 NANDA nursing diagnosis, 76(15.64%) from 486 NIC Nursing interventions, 54(17.47%) from 260 NOC nursing outcomes, and 343(13.03%) from ICNP 2,634. Conclusions: By the results of this study, NANDA, NIC, NOC and ICNP were found that they can be used as the language systems for nursing record and nursing information system for cancer patients. But, further study on the unique nursing statements which were not cross-mapped with the standardized nursing language systems will be necessary.

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An Analysis of School Health Nurses' Attitude Toward Sex Education: A Q-methodological Approach (양호교사의 성교육에 대한 태도 유형분석 : Q방법론적 접근)

  • Chung, Yaung-Sook
    • Research in Community and Public Health Nursing
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    • v.6 no.2
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    • pp.197-211
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    • 1995
  • This study was designed to identify school health nurses' attitudes toward sex education through a Q-methodological approach. Research was done from Apr. 3, 1995 to Oct. 15, 1995. A final Q-sample was selected to 37 statements out of initial 128 statements after consultation from counselors, educators and writers related to sex education. The P -sample was consisted with 32 school health nurses in Chonbuk province. The collected data were analyzed by Quanal program on PC. The results of the study were as follows: School health nurses are categorized into 6 types. The first type, receiving type with cognition deficiency about general learning objectives of sex education were consisted with 4 subjects. The second type, valuing type with cognition deficiency about general learning objectives of sex education were consisted with 6 subjects. The third type, adopting behavior type with cognition deficiency about specific learning objectives of sex education were consisted with 5 subjects. The fourth type, receiving type with cognition deficiency about specific learning objectives of sex education were consisted with 5 subjects. The fifth type, making sense of information type with cognition deficiency about specific learning objectives of sex education were consisted with 5 subjects. The sixth type, adopting behavior type with cognition deficiency about general learning objectives of sex education were consisted with 7 subjects. As a result of this study, we may realize necessity of prepared sex educators. Sex the educators must be fully cognitive and affective toward sex education before practicing sex education.

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