Purpose - This study conducted empirical research on non-financial corporations listed on the stock exchange from 2001 to 2010, focusing on the effects of corporate governance on real earnings management of corporations. In particular, this study examined primarily the impact of the largest shareholder who could use earnings management to pursue his own self-interest, and foreign investors who played a checking role against the largest shareholders. The study also reviewed the relationship between corporate governance and earnings management while also considering corporate growth. Research design, data, and methodology - As for the measurements of real earnings management, abnormal operating cash flow and abnormal production cost were utilized. As for the independent variables, share ratio of the largest shareholder and affiliate person (M) and share ratio of foreign investors (FT) were leveraged. This study excluded those organizations that had changed their fiscal years, those that had not submitted an audit report, corporations under supervision, delisted corporations, corporations that had changed their business type, and so on, from the non-financial corporations out of the publicly traded corporations whose fiscal year ended in December from 2001 to 2010 in addition, KIS values were utilized for the corporate financial data in the study. To verify whether management structure and growth had an impact on real earnings management of a corporation through empirical analysis, a multiple regression analysis model was applied. Result - First, as a result of the analysis, the share ratio (M) of the largest shareholder and affiliate person was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD). When controlling the growth, the share ratio (M) of the largest shareholder and affiliate person was found to have an insignificant correlation with abnormal cash flow from operations(ACF) but a significant correlation with abnormal production cost (APD). Second, foreign ownership (FT) was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD) at the confidence level of 1 percent when not including the growth dummy. When controlling the growth, foreign ownership (FT) was found to have a significant negative correlation with abnormal cash flow from operations (ACF) and with abnormal production cost (APD). Conclusion - The results imply that the largest shareholder is closely related to earnings management through real activities regardless of corporate growth. It is also possible to determine from these results that foreign investors are related to earnings management through real activities when not considering corporate growth, but that they would reduce earnings management in the case of considering the growth. Thus, this study verified along with the existing studies that foreign investors were conducting the control function on controlling shareholders.
Objectives: Previous large-scale cohort studies conducted in Korea have found a positive association between diabetes mellitus (DM) and colorectal cancer (CRC) in men only, in contrast to studies of other populations that have found significant associations in both men and women. Methods: A total of 1070 CRC cases and 2775 controls were recruited from the National Cancer Center, Korea between August 2010 and June 2013. Self-reported DM history and the duration of DM were compared between cases and controls. Odds ratios (ORs) and 95% confidence intervals (CIs) were calculated by binary and polytomous logistic regression models. Results: DM was associated with an elevated risk of CRC in both men (OR, 1.47; 95% CI, 1.13 to 1.90) and women (OR, 1.92; 95% CI, 1.24 to 2.98). This association remained when we controlled for age, body mass index, alcohol consumption, and physical activity level. In sub-site analyses, DM was associated with distal colon cancer risk in both men (multivariate OR, 2.04; 95% CI, 1.39 to 3.00) and women (multivariate ORs, 1.99; 95% CI, 1.05 to 3.79), while DM was only associated with rectal cancer risk in women (multivariate OR, 2.05; 95% CI, 1.10 to 3.82). No significant association was found between DM and proximal colon cancer risk in either men (multivariate OR, 1.45; 95% CI, 0.88 to 2.41) or women (multivariate OR, 1.79; 95% CI, 0.78 to 4.08). Conclusions: Overall, DM was associated with an increased risk of CRC in Koreans. However, potential over-estimation of the ORs should be considered due to potential biases from the case-control design.
Periodontal diseases occur from the interplay between increased bacterial response and the response of the host immune system over time. Anxiety and depression can impair immunological defense mechanisms, causing accumulation of periodontopathogens and thus exacerbating periodontal disease. We investigated the relationship of anxiety and depression to periodontal diseases in Korean women. In this study, 3,551 women aged ${\geq}19$ years were evaluated based on data from the first year (2010) of the Fifth Korea National Health and Nutrition Examination Survey. The analysis of the factors that caused periodontal diseases revealed that dental floss or interdental toothbrush nonuse behaviors have been shown to increase the risk of periodontal disease (odds ratio [OR], 1.49; 95% confidence interval [CI], 1.14~1.95). After adjusting for conditions such as age, marital status, income, educational level, economic activity, diabetes mellitus, smoking, drinking, and frequencies of toothbrushing and interdental cleaning, we found that anxiety and depression increased the risk of developing periodontal diseases (OR, 1.47; 95% CI, 1.04~2.09). People with anxiety and depression have a higher prevalence of periodontal diseases than people without anxiety and depression. Thus, periodic periodontal care and effective self-care education are needed to manage periodontal diseases.
This study aims to look into whether market merchant college education in Convergence to has any influence to the educational performance. For the purpose, 300 surveys were distributed to the ones who completed the course at ** city and in total 275 replies were selected out of 300. The age as of the subjects of this study suggests many of the most common are 91 people with more than 60 121 people 50s. This suggests that the age of a person engaged in the business owners have a lot of seniors. Dependant variable of this study, educational performance resulted in sales increase, help in self development with 82.4%, stronger confidence in success of business startup, overall satisfaction with the market merchant college education. Advanced studies regarding market merchant college and series of domestic and overseas documents were referred to for this study. As trait elements for market merchant college education, educational service, change intention, challenge spirit, decisive factors for customer communication were derived. Along with these elements, research model and hypothesis verifying the relationship with operational fund were established and empirical analysis and investigation was set as study objective.
A Study of the Abilities of House-keeping of Korean Female Students. We tend to have much trouble in doing house-keeping with the lack of practical experience in our daily life in this age of information because we learn more things by vicarious experiences with the help of communication media such as radio, T.V. The purpose of this study is to contribute to the education of house-keeping and teaching of home economics which are essential to female students who will become good house-wives and good members of families. In this thesis, the fundamental items of every day life such as food, costume, and home management were made out in a questionnaire with a view to evaluating the abilities of students' house keeping by these data. A random sample was taken composing of juniors and seniors with the sample size, n = 581, out of the universities and Colleges in Korea ; i.e., Yonsei Univ., Korea Univ., Ewha Univ., Sukmyong Univ., Sung Shim Womans' College (at choon chun), Duk Sung Womans' College, etc. It is to be noted that home economics majors were excluded. The results are as follows 1. Out of the total 25 fundamental items about food the average ability in the case of "I can" is only 11 items, "I have experience" 7 items, and "I have no experience" 7 items. 2. Out of the total 20 fundamental items about costume the average ability, in the case of "I can" is 4 items, and "I have experience" 8 items, and "I have no experience" 8 items. 3. Out of the total 20 fundamental items about home management, the average ability, in the case of "I can" is 5-items. "I have experienc" 8-items, and "I have no experience" 6-items. The following conclusions have been reached on the basis of the above survey : a) On the whole students are poorest at practical house-keeping. b) It is to be pointed our that female students have little experience to participate in practical house keeping every daily life c) Female students are apt to have the self-confidence that they can carry on the house-keeping well. d) One may emphasize the point which tends to be neglected in home-education : each house wife should have the ability of practical house-keeping, mutual under-standing among family members, a sense of responsibility, coorperation and services as a good member of family.
The purpose of this study was to explore the factors that are critical for successful scientific inquiry activity in the classroom and to analyze the students' abilities of 'Doing' scientific inquiry. Two hundred and forty gifted science students in grades $7^{th}$ and $8^{th}$ participated in this study and demonstrated their abilities of framing questions and designing investigation through a survey questionnaire. The survey was developed for measuring factors in terms of personal and interactive variables that are needed for 'Doing' a successful scientific. Additionally, two other questionnaires were developed to measure students' abilities of framing testable questions and designing the investigation in a sequence. The results were as follows: Students' learning motivation factors as personal variable (self-confidence about group and inquiry activity, views about inquiry value) also considered as influential for students' group inquiry activity. Other four components of interactive variable (grouping, kinds of task, physical context, and teachers' role) were found to be influential in successful students' 'Doing' group inquiry activity. In students' evaluation of group inquiry activity, the grouping factor was the most critical one for a successful 'Doing' inquiry activity. Participating students showed some level of inability of in the process of framing inquiry question and designing investigation.
Journal of The Korean Association For Science Education
/
v.33
no.1
/
pp.1-16
/
2013
In this research, we tried to discover the characteristics of gifted students by analyzing their experience in showing task commitment. In order to do this, we asked science gifted students to specifically describe their experiences while deeply experimenting on a scientific cause or theory. From their responses, we inductively explored the characteristics of science gifted students by extracting and analyzing the characteristics that show task commitment. Consequentially, the characteristics of the gifted students are divided into nine categories, which are confidence, setting a challenging goal, challenging approach for solving problems, sense of potential control, loss of self-consciousness, time distortion, submission to difficult task, initiative, and endurance, all of which appear repeatedly among the gifted students. With consensus among three experts who have experience in research on gifted education, these nine characteristics can be categorized into 3 characteristics; challenge, flow, and willingness. The three characteristics such as challenge, flow, and willingness well represent a definition of task commitment. These characteristics can explain the level of task commitment exhibited by science gifted students. It is possible to develop the tool and framework for judging the task commitment of gifted students on the basis of their characteristics.
The purpose of this study is to investigate the home connected praise and encouragement program which it affects the interpersonal relationships and subjective well-being of elementary children. To achieve this purpose, 58 fifth grade students were measured based on the interpersonal relationships and subjective well-being scale. Then 29 students were placed in the experimental group while the other 29 children were placed in the control group. The experimental group participated in home connected praise and encouragement program, the control group didn't. The quantitative analysis results verifying the effects of the program were as follows: The experimental group treated by the home connected praise and encouragement program showed significant improvement in interpersonal relationships and subjective well-being compared to the control group. Follows are results from qualitative analysis. First, children have increased positive personal relations with companion, parents, teacher, and improved closeness with family by the home connected praise and encouragement program. Second, children have increased edification of self-confidence, satisfaction in school and home by them. These results supported our hypothesis that the home connected praise and encouragement program effectively improved interpersonal relationships and subjective well-being of elementary school children.
Objectives: The purpose of this study was to assess the association between pet ownership and asthma symptoms in Korean children. Methods: This study used data from the 8th Panel Study on Korean Children in 2015. For the final study, 1598 cases were used. Wheezing as an asthma symptom was self-reported as an outcome variable. Whether children had owned dogs or cats or not was used as an independent variable. Results: A total of 6.8% of children lived with dogs and 2.1% of children lived with cats in their homes. There were 4.0% of children who had asthma symptoms in the past year. When comparing 'children who had owned dogs for more than 12 months' with 'children who had not owned dogs', the adjusted odds ratio (OR) for 'asthma symptoms' were 1.20 (95% confidence interval (CI), 1.10-1.30) among male children and 2.19 (95% CI, 1.94-2.46) among female children. When comparing 'children who had owned cats for more than 12 months' with 'children who had not owned cats', the adjusted ORs for 'asthma symptoms' were 38.94 (95% CI, 35.55-42.65) among male children and 5.32 (95% CI, 4.60-6.16) among female children. When comparing 'children who had owned both dogs and cats for more than 12 months' with 'children who had not owned at all', the adjusted OR for 'asthma symptoms' was 13.22 (95% CI, 11.93-14.65), and when comparing 'children who had owned cats only' with 'children who had not owned at all', the adjusted OR for 'asthma symptoms' was 9.25 (95% CI, 8.50-10.08). Conclusions: As a result, children's asthma symptoms were higher in the case of cats than with dogs, and in the case of cats, boys were more at risk than girls. In the analysis for the risk of asthma symptoms when a dog and a cat are raised at the same time, it was statistically confirmed that the children in the home were more at risk than with single animal ownership. The results of this study can be considered to be of great importance in policy-making and for the use of educational materials in the field of environmental health.
This study was conducted to investigate the purchase patterns of processed foods and perception of school dietitians on nutrition labelling in Chonbuk area of Korea. Self-administered questionnaires were collected from a total 156 dietitians. Statistical data analysis was completed using the SPSS v. 11.5 program. The results were summarized as follows. Among the 156 school foodservice systems, 64.7% of schools were operated in conventional system and 35.3% were in commissary system. Among the processed foods, seasoning foods(98.4%) and cereal products(93.3%) were used widely in school foodservice. Among the general characteristics of schools and dietitians, the style(p<0.01), and type of foodservice(p<0.05), career, and age of dietitians respectively affected the purchasing pattern of the processed foods. Approximately 30% of dietitians responded that some fortified foods used for the meal preparation(eg. Ca-fortified yoghurt). Only 57% of dietitians who has more ten year job career was agreed with the important of fortified foods for the menu planning. Despite the levels of education of the dietitians became higher, were no relationship between the confidence on fortified foods and the improvement on health for children. About 96.2% of dietitians knew nutrition labelling of processed foods. Only 25.6% of dietitians checked nutrition labelling of processed food when they purchased these foods for school lunch. The main reason for their checking nutrition labelling of processed foods was for nutrient of products. The dietitians understanding and trust in nutrition labelling of processed foods were not high. But the half of dietitians responded that the nutrition labelling can be helpful for the purchase of processed foods in school foodservice systems. Therefore, it is necessary to activate the mandatory nutrition labelling of processed foods and to prepare its consumer education program for school dietitians.
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