• 제목/요약/키워드: knowledge variation

검색결과 320건 처리시간 0.035초

Conformance of Accounting Education in Saudi Arabia Universities to the International Accounting Education Standards: An Exploratory Study

  • AL-DHUBAIBI, Ahmed Abdullah Saad
    • The Journal of Asian Finance, Economics and Business
    • /
    • 제9권6호
    • /
    • pp.313-324
    • /
    • 2022
  • The goal of this research is to see how closely accounting programs in Saudi Arabian colleges comply with the International Accounting Education Standards (IESs). Further, it aims to assess the level of awareness and knowledge of IESs among accounting academics and to examine the possible explanatory factors for their variation. A structured questionnaire was sent to accounting faculty members at 37 Saudi universities. Out of 541 distributed questionnaires, a total of 102 usable responses were received from 26 universities. The findings show that accounting programs in Saudi universities are partially compliant with the guidelines of IESs and accounting academics in those universities are moderately aware of IESs. High variation in the level of academics' knowledge of IESs was detected and was significantly influenced by industry work experience, academic ranks, and professional qualification. The findings of this study suggest that Saudi Universities should work closely with the local and international accounting professional bodies, i.e. the Saudi Organization for Chartered and Professional Accountants (SOCPA) and the International Federation of Accountants (IFAC) to improve accounting programs based on the guidelines of IESs to cope with the recent changes in the capital market of the kingdom and the adoption of the International Financial Reporting Standards.

Reliability and Validity of the Korean version of the Pain in Older Adults Knowledge Survey (K-POAKS) among Nurses Who Have Worked in Long-term Care Hospitals

  • Ryu, Young Seun;Park, Jeong Sook
    • 지역사회간호학회지
    • /
    • 제31권2호
    • /
    • pp.130-142
    • /
    • 2020
  • Purpose: The purpose of this study was to verify the validity and reliability of the Korean version of the Pain in Older Adults Knowledge Survey (K-POAKS) to assess knowledge of pain in older adults including people with dementia for use in long-term care hospital nurses. Methods: Survey data were collected from a convenience sample of 179 nurses who have worked in long-term care hospitals in B, D and U cities. The Kuder-Richardson Formula 20 for internal consistency for test reliability was conducted. The content, criterion-related and construct validity were evaluated using SPSS/WIN 22.0. Results: The KR 20 was .75 and Content Validity Ratio (CVR) was a range of 0.84~1.00. The criterion-related validity was positively correlated with attitudes (r=.28, p<.001) and performance (r=.21, p=.004). The construct validity of K-POAKS was analyzed by conducting the principal component method using the exploratory factor analysis varimax rotation, and seven factors were derived above the eigenvalue of 1.0. The seven factors explained 58.5% of the total variation. Conclusion: The Korean version of the POAKS showed satisfactory internal reliability, content validity, criterion-related validity and construct validity. These results suggest that the K-POAKS could be used as a suitable tool to measure the knowledge of the aged people's pain, including that of dementia patients for long-term care hospital nurses.

Auction Experience, Category Knowledge and Trust in eBay Stamp Auctions

  • Kim, Tae-Ha;Jaju, Anupam
    • Asia pacific journal of information systems
    • /
    • 제20권3호
    • /
    • pp.33-49
    • /
    • 2010
  • We empirically examine the impact of online auction knowledge and category-specific knowledge on the final price of online auctions. Specifically, we question how the relationship between buying and selling experiences affects the final prices of online auctions. Related to the trust between buyers and sellers, we examine the multiple interactions between a buyer-seller pairand aim to identify how these repeated transactions influence the final price. To contrast these effects with other product related factors, we focus on so called 'common value' auctions of vintage stamps on eBay, in which the ex-post value of the product is the same among participating agents’ perceived value. Online auction of stamps provides a representative setting to examine the relationship between market experience and the auction participation behavior in the common value auction, as it provides the book value of stamp as well as price variation across individual buyers with different expertise levels. Our analysis of over 3000 stamps auctions on eBay indicates a significantly high frequency of buyer-seller (pair) interactions, thus suggesting a 'relationship view' of auctions. The work validates five hypotheses derived from the existing theory in economics, marketing, and information systems. Through the common-value auction data, we find that seller's online auction experience and category-specific experience favor sellers by increasing the final price. However, buyer's online auction experience does not affect the final price, but buyer's category-specific experience favors buyers by decreasing the final price. We find that the trust between two trading parties increases the final price.

미국 동부 연안 I-95, I-85회랑지대의 지식 기반 서비스업 고용 변화에 대한 연구 (Change of Knowledge Intensive Service Sectors' Employment in Two Highway Corridors on the U.S. East Coast)

  • 송예나;윌리엄 앤더슨;티알 락쉬만
    • 한국경제지리학회지
    • /
    • 제13권4호
    • /
    • pp.584-600
    • /
    • 2010
  • 본 연구는 미국 동부 지역의 두 고속도로 회랑지대, I-95와 I-85 일대의 지식 기반 서비스업의 고용변화를 확장된 shift-share 분석을 통해 살펴보고 있다. 지식 기반 서비스업으로 선정된 산업은 금융, 보험, 비즈니스 서비스와 의료 산업이며 1977년부터 1990년, 1990년부터 2005년까지의 기간 동안의 대도시 지역이 연구 대상이다. 1977년부터 1990년 사이에는 생산량과 노동 생산성 측면에서 두 지역 모두 주변 지역 및 국가 전체 평균보다 월등한 성장세를 보였다. 그러나 1990년에서 2005년 사이에는 산업별 차이가 있었지만 평균에 미치지 못하는 성장 속도를 보이는 경우가 많이 나타났다. 또한 지리적으로 인접해 있거나 동일한 회랑지대에 위치한 대도시들도 유사한 고용 변화 패턴을 보이지는 않는다는 것이 밝혀졌다.

  • PDF

HPV, Cervical Cancer and Pap Test Related Knowledge Among a Sample of Female Dental Students in India

  • Doshi, Dolar;Reddy, B Srikanth;Karunakar, P;Deshpande, Kopparesh
    • Asian Pacific Journal of Cancer Prevention
    • /
    • 제16권13호
    • /
    • pp.5415-5420
    • /
    • 2015
  • Background: The present study was designed to ascertain knowledge about HPV, cervical cancer (CC) and the Pap test among female dental students of Panineeya Institute of Dental Sciences and Hospital, Hyderabad, India. Materials and Methods: A self-administered questionnaire covering demographic details, knowledge relating to human papilloma virus (HPV) (8 items), cervical cancer (4 items) and the Pap smear (6 items) was employed. Responses were coded as "True, False and Don't Know". Mean and standard deviation (SD) for correct answers and levels of knowledge were determined. Results: Based on the year of study, significant differences in knowledge of HPV werenoted for questions on symptoms (p=0.01); transmission from asymptomatic partners (p=0.002); treatment with antibiotics (p=0.002); start of sexual activity (p=0.004); and recommended age for HPV vaccination (p=0.01). For knowledge regarding CC, significance was observed for the age group being affected (p=0.008) and symptoms of the disease in early stages (p=0.001). Indications for Pap smear tests like symptoms' of vaginal discharge (p=0.002), marital status (p=0.01) and women with children (p=0.02) had significant difference based on the year of study. Based on religion, transmission of HPV via pregnancy, HPV related diseases except CC and preventive measures except condom use and oral contraceptives showed significant differences. However, significant variation with religion was observed only for two preventive measures of CC (Pap test; p=0.004) and HPV vaccination (p=0.003). Likewise, only the frequency of Pap test showed a significant difference for religion (p=0.001). Conclusions: This study emphasizes the lack of awareness with regard to HPV, CC and screening with pap smear even among health professionals. Hence, regular health campaigns are essential to reduce the disease burden.

종이 헬리콥터 실험을 통한 개발단계 성능변동의 이해와 개선 (Understanding and Reducing Performance Variation in New Product Development Using Paper Helicopter Experiment)

  • 신병철;김시웅;정순민;변재현;남용석
    • 품질경영학회지
    • /
    • 제43권4호
    • /
    • pp.589-606
    • /
    • 2015
  • Purpose: In developing new products, reducing performance variation is important for competitiveness factors such as quality, cost, and delivery. This paper aims at evaluating three performance variations; measurement, performance evaluation, and manufacturing variations, and then improving product and process design, focused on paper helicopter making case study. Methods: For measurement system analysis, gage R&R (repeatability and reproducibility), linearity, stability are evaluated. Since gage R&R are not satisfactory, the measurement system is improved by adopting voice memos application of iPhone and providing standard measurement procedure. To evaluate performance variation, product deterioration and environment factor (wind speed) is considered. Since the existing design is sensitive to these noise factors, a new product design is developed, which is proven to be robust to the noise factors. Finally, manufacturing variations are evaluated with five factors which can cause variation in flight time. To reduce the impact of three significant factors, three improvement methods are applied. Results: Three performance variations are evaluated and robust paper helicopter design is presented. Conclusion: To reduce measurement and process variations, improved measurement method and paper helicopter making procedure are proposed. A new product design is also presented which is robust to deterioration and environmental variation. This paper is expected to benefit students and practitioners who want to have hands-on knowledge on new product quality improvement.

온라인 거래 환경에서 주식 투자 정보의 지속 사용에 대한 이해 (Understanding User Continuance of Stock Investment Information in an Online Trading Environment)

  • 김혜민;정성훈;한인구;김병수
    • 지식경영연구
    • /
    • 제12권4호
    • /
    • pp.41-54
    • /
    • 2011
  • Given the prevalence of home trading systems, it has become important to examine user behaviors in a stock investment environment. In this vein, this paper developed an integrated model to deeply understand the key determinants of user's continuance intention to use investment information through constructs prescribed by incorporating trust and perceived risk into expectation-confirmation model. The proposed research model was tested by using survey data collected from 160 users who have experience with stock investment. PLS (partial least squares) was employed for the analysis of the data. The findings of this study showed that the proposed framework provides a statistically significant explanation of the variation in continuance intention to search investment information. The findings revealed that trust and perceived risk are more prevalent predictors of continuance intention to use investment information compared to perceived usefulness. It was also found that user satisfaction serves as the salient antecedents of continuance intention to use investment information. The theoretical and practical implications of the findings were described.

  • PDF

Comparison of Microbial Community of Rhizosphere and Endosphere in Kiwifruit

  • Kim, Min-Jung;Do, Heeil;Cho, Gyeongjun;Jeong, Rae-Dong;Kwak, Youn-Sig
    • The Plant Pathology Journal
    • /
    • 제35권6호
    • /
    • pp.705-711
    • /
    • 2019
  • Understanding the microbial community and function are crucial knowledge for crop management. In this study, bacterial and fungal community structures both rhizosphere and endosphere in kiwifruit were analyzed to gain our knowledge in kiwifruit microbiome. Microbial community in rhizosphere was less variation than endosphere community. Functional prediction results demonstrated that abundance of saprotrophic fungi was similar in both rhizosphere and endosphere, but potential pathogenic fungi was more abundance in endosphere than in rhizosphere. This finding suggested that maintain healthy soil is the first priority to protect the host plant against biotic stresses.

Cyanobacterial Taxonomy: Current Problems and Prospects for the Integration of Traditional and Molecular Approaches

  • Komarek, Jiri
    • ALGAE
    • /
    • 제21권4호
    • /
    • pp.349-375
    • /
    • 2006
  • The application of modern ecological, ultrastructural and molecular methods, aided by the cultivation of numerous cyanobacterial morphotypes, has substantially changed our knowledge of these organisms. It has led to major advances in cyanobacterial taxonomy and criteria for their phylogenetic classification. Molecular data provide basic criteria for cyanobacterial taxonomy; however, a correct phylogenetic system cannot be constructed without combining genetic data with knowledge from the previous 150 years research of cyanobacterial diversity. Thus, studies of morphological variation in nature, and modern morphological, ultrastructural, ecophysiological and biochemical characters need to be combined in a “polyphasic” approach. Taxonomic concepts for generic and infrageneric ranks are re-evaluated in light of combined phenotypic and molecular criteria. Despite their usefulness in experimental studies, the limitations of using strains from culture collections for systematic and nomenclatural purposes is highlighted. The need for a continual revision of strain identification and proper nomenclatural practice associated with either the bacteriological or botanical codes is emphasized. Recent advances in taxonomy are highlighted in the context of prospects for understanding cyanobacterial diversity from natural habitats, and the evolutionary and adaptational processes that cyanobacteria undergo.

공간전압 벡터제어를 통한 유도전동기의 새로운 벡터제어성능연구 (A new vector control performance for induction motor with SVPWM)

  • 변윤섭;장동욱
    • 대한전기학회:학술대회논문집
    • /
    • 대한전기학회 2001년도 하계학술대회 논문집 D
    • /
    • pp.2246-2248
    • /
    • 2001
  • This paper presents a new vector control scheme for induction motor. An exact knowledge of the rotor flux position is essential for a high-performance vector control. The position of the rotor flux is measured in the direct schemes and estimated in the indirect schemes. Since the estimation of the flux position requires a priori knowledge of the induction motor parameters, the indirect schemes are machine parameter dependent. The rotor and stator resistance among the parameters change with temperature. Variations in the parameters of induction machine cause deterioration of both the steady state and dynamic operation of the induction motor drive. Several methods have presented to minimize the consequences of parameter sensitivity in indirect scheme. In this paper, new estimation scheme of rotor flux position is presented to eliminate sensitivity due to variation in the resistance. The simulation is executed to verify the proposed vector control performance and to compare its performance with that of indirect and direct vector control.

  • PDF