• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.85-93
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• 2020

The paper investigates the impact of the statement of cash flows of listed companies on lending decisions of commercial banks in the context of Vietnam. Survey data for the research were collected from 160 credit officers of Vietnamese commercial banks for short-term and long-term lending decisions, whether the cash flow statement includes complete information or has a lack of information. The cash flow statement, in which the information on the cash flow is completely contrary to the profit information on the income statement is examined. This paper employed T-tests to address the research issues in a market considered to be ineffective, like Vietnam. The research results show: (1) the information on the cash flow statement affects both the short-term and long-term lending decisions of credit officers, and (2) the lack of information on the cash flow statement in both cases of positive and negative profits affects the comfort and confidence of credit officers in making decisions. The research findings also indicate that cash flow statements are important for lending decisions of credit institutions in Vietnam. Therefore, this paper provides a new insight to managers on how to improve the quality of cash flow statement to meet the needs of lenders.

• 한국도서관정보학회지
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• 제22권
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• pp.327-349
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• 1995

In comparing with the role, scope, and description method of edition statement between monograph and old traditional books, There are some problems solving as follows : 1) Kind of issue offering information on variant imprint must be distinguished from edition merely identifying the newest thing among same materials in the edition area of old traditional books. 2) because of a rule that edition statement follow title statement according to ISBD, could not make a most of the characteristics of old traditional books. As a result of a n.0, pplication MARC format for solving above the problems, the followings have been identified. 1) Subfield in the 245tag can be made a distinction between kind of issue and edition with when describing edition statement of old traditional books. 2) As defining newly the Fixed-Length Data Elements of Marc format, not only basic index terms, such as author, title, etc., but also edition statement on variant kind of issue will be able to provide with restrict index terms.

• 복식
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• 제67권4호
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• pp.1-20
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• 2017

Centered on Kathleen Kye, a designer who conveyed messages on social issues through her dresses, and established her own identity, this study aimed to examine what theme, method of expression and inner meaning her 'statement' had, as a way of expressing a critical awareness. After reviewing discussions by Duggan G. G. as well as dictionary definitions, statement fashion design can be defined as a work or fashion shows containing a message of a designer who is free from a particular trend or consumerism in various social issues. Statement fashion designers give opposing messages on social issues through their fashion collections. As a result, research shows that contemporary statement fashion designers are expressing themes of a fashion systems, fetishism, body image, collision, environment, as well as the socially disadvantaged by appropriation, reuse, slogan, metaphorical pattern and performance. Satire, awakening, challenge and support can be derived from the inner meaning of contemporary statement fashion design. In terms of the theme, method of expression and inner meaning, this study showed that KYE collection of the designer Kathleen Kye expresses critical awareness on the modern society. Research findings reveal that KYE collection include the following themes: long-term youth unemployment, conflict collision in war or on the Internet, fetishism by youth in a get-rich-quick fever, environmental issue causing destruction of an ecosystem by decrease in bee population, school violence and the socially disadvantaged related to alienated immigrants. Also, as a method of expression themes, such as metaphorical patterns, were used. The patterns used images including a skeleton, gun, heart, rope, plaster, homeless box, bee, honeycomb, chain and a slot machine. On the other hand, the inner meaning of statement in KYE collection showed satire on social issues, awakening on social issues unrecognized by the masses, and support for the socially disadvantaged.

• 한국시조학회지:시조학논총
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• 제30집
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• pp.147-164
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• 2009

이 논문에서 밝힌 바를 요약 정리하면 다음과 같다. 첫째, 여태 일반적으로 말해온 음수율은 아래와 같이 정리할 수 있다. 각 숫자는 음보율에서는 음보 단위가 되고 있다. 현대시조에 와서는 자수의 넘침이 고시조보다 심한 경우가 있지만 대체로 아래 표로 정리될 수 있겠다. 초장 3(2 - 4) $\leqq$ 4(3 - 5) $\vee$ 3(4 - 5) $\leqq$ 4(3 - 5) 중장 3(2 - 4) $\leqq$ 4(3 - 5) $\vee$ 3(4 - 5) $\leqq$ 4(3 - 5) 종장 3(고정) $\prec$ 5(6 - 7) $\vee$ 4(3 - 5) $\geqq$ 3(4) 둘째, 문장구조의 측면에서 시조 형식을 살펴본 결과는 이렇게 설명된다. 1) 각 장은 수식어를 극도로 배제하여 논리전개를 명확하게 하고 있음을 확인하게 된다. 고시조는 시의 형식을 취하지만 언어로서 논리 정연한 문장이었다. 사고의 배치가 안정되고 전달내용이 정제되어서 의미의 혼란을 야기시키지 않았다. 2) 고시조는 의미와 의미의 연결을 확실히 하여 텍스트로서 단단히 결속되어 있음을 확인하게 된다. 즉 고시조는 어느 것이나 장과 장 사이에는 연결성(응결성, 응집성)이 확실하게 존재하고 있어 의미의 맥락이 정돈되고 마무리된다. 3) 종장의 앞에는 비록 생략되어있지만 의미상 '그래서' '그런데'라는 접속부사가 한정적으로 놓인다는 점이다. '그래서' '그런데' 가 놓여야 종장이 말하는 의미의 마무리가 확보하게 되는데 고시조는 이런 접속부사가 생략되어 나타나고 있다. 4) 시조의 각 후의 문장은 다음 4가지 형태로 짜여 있어서 안정된 기반을 갖추고 있음을 확인하게 된다. 일반적으로 정형시는 시행이 통사적 제약을 받는 경우가 많다. 한시(漢詩)의 칠언시(七言詩)의 경우는 의미맥락이 4와 3으로 나누어지는 것과 마찬가지로 고시조는 다음과 같이 짜여지고 있음을 알 수 있다. ㄱ) 주어구 + 서술어구 ㄴ) 전절 + 후절 ㄷ) 위치어 + 문(文) ㄹ) 목적어구 + 서술어구 이렇게 짜여 있기 때문에 시조를 일러 3장 6구라고 한다. 이것은 시조가 정형시임을 입증하는 요소가 되기도 한다. 이와 같이 볼 때, 시조형식을 음수율, 또는 음보율로 설명한다 해도 음수율을 가미한 음보율로서 설명되어야 하겠고, 문장구조상의 형식을 보충해야만 보다 충실한 시조형식을 설명하게 된다고 할 수 있겠다.

• 한국문헌정보학회지
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• 제38권4호
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• pp.149-166
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• 2004

이 연구는 한국목록규칙 제4판을 중심으로 일본목록규칙, 영미목록규칙, 국제표준서지기술법의 판사항에 대한 규정을 비교 분석한 것이다. 규칙들간에 미묘한 차이는 있지만 판사항에 대한 특징을 요약하면 아래와 같다. (1) 서지기술에 있어 판과 쇄의 개념을 구별하면서 판의 개념을 매우 포괄적으로 적용하고 있다. 즉, 대체로 내용의 변화가 있거나. 내용의 변화는 없더라도 크기나 활자를 달리하면 새로운 판으로 표시하며, 그렇지 않은 경우는 새로이 발행하더라도 쇄로 표시한다. (2) 판사항의 기술요소는 크게 판표시, 특정 판의 책임표시 부차적 판표시, 그리고 부차적 판의 책임표시와 같이 4개요소로 규정하고 있으며, 대등 판표시는 대개 임의규정으로 되어 있다. (3) 전자자료의 경우, 전자자료의 내용과 기능에 대한 특정 버전을 나타내는 표시는 판으로 표시하는 반면 전자자료의 기능을 수행하는데 필요한 소프트웨어 환경은 판으로 표시하지 않는다. (4) 판에 대한 대등책임표시, 부차적 대등판표시 및 책임표시는 임의규정으로 하거나 판사항에 표시하지 않는다.

• 산업경영시스템학회지
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• 제41권2호
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• pp.47-55
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• 2018

The Korean Ministry of Education (MOE) required cash flow statements, instead of fund statements, as a component of the financial statements of the Industry-Academic Cooperation Foundations (IACF) when it revised IACF accounting rules in 2012. While the fund statements were aligned its accounts to the operating statements' accounts level, the newly adopted cash flow statements' accounts retreated to two levels higher than those of the operating statements. It may be resulted from the consideration that IACFs' burden of preparing cash flow statements especially in direct method. To help IACFs prepare the cash flow statements, MOE's guidance on IACF accounting rules introduced cash flow statement preparation method and presented a practical example, but it did not check whether the accounts of the cash flow statement were reconciled to the accounts of corresponding balance sheet and operating statement. That means that the guidance still lacks how to assure it was accurately prepared. Our study proposed cash flow statement preparation using reconciliation method which reconciles cash flow statement accounts' amounts to balance sheet and operating statement accounts' amounts with integrity checking and also provided a practical example by using the same case in MOE's guidance on IACF accounting rules to help IACF accounting personnel to prepare a cash flow statement efficiently.

• 한국습지학회지
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• 제2권1호
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• pp.1-9
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• 2000

The purpose of Environmental Impact Statement (EIS) is an integral component of decisions on proposed plans, projects, and actions. Adapted from the National Environmental Policy Act(NEPA, 1969) environmental impact statement in Korea has aimed to analyse and prepare the mitigation in the process of big scale development and major industrial planning. During the past 19 years EIS has played the central role for the environmental issues in the process of economic development. Nevertheless EIS act needs some modification in the system as well as in the contents of evaluation process. EIS should be served as decision-making process by assessing environmental issues in the beginning stage of proposed actions. Other consideration was suggested to make EIS system better used for environment conservation.

• 한국병원경영학회지
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• 제8권4호
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• pp.111-120
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• 2003

The purpose of study is to research employees cognizing their hospital mission statement impact on their job satisfaction. Survey was conducted with 100 employees as samples, totaling 400 samples from four of religious general hospitals located in Busan, Gyeongsang Namdo and Gyeongsang Bukdo. The survey data was statistically analyzed by t-test, ANOVA, Pearson correlation analysis. Summary of study results are as follows: First, the degree of cognizance of mission statement showed significant differences by age, education, religion, job categories and experience of employees. Second, the degree of job satisfaction showed significant differences by age, education and experience of employees. Finally, significant correlation existed between employees' cognition of mission statement and their job satisfaction.

• 인터넷정보학회논문지
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• 제5권2호
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• pp.17-31
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• 2004

본 논문에서는 PP내의 보안환경 부분 중 환경에 대한 가정문장을 작성하는 방법을 제시한다. CC에서 가정에 관련된 요구 사항을 살피고, 기존 PP들에서 실제 사용한 가정문장과 NIST의 PKB내의 가정문장을 토대로 하여 새로운 "일반 가정문장 목록"과 이를 이용한 가정문장 생성 방법을 제시하였다.방법을 제시하였다.

• 한국멀티미디어학회논문지
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• 제22권3호
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• pp.386-394
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• 2019

This research will describe algorithm for class diagram extraction from problem statements. Class diagram notation consist of class name, attributes, and operations. Class diagram can be extracted from the problem statement automatically by using Natural Language Processing (NLP). The extraction results heavily depends on the algorithm and preprocessing stage. The algorithm obtained from various sources with additional rules that are obtained in the implementation phase. The evaluation features using five problem statement with different domains. The application will capture the problem statement and draw the class diagram automatically by using Windows Presentation Foundation(WPF). The classification accuracy of 100% was achieved. The final algorithm achieved 92 % of average precision score.