• The Journal of the Korea Contents Association
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• v.16 no.4
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• pp.624-633
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• 2016

Although a number of information is emerging in the big data era and studies on the infographic studies for delivering it effectively are becoming an issue, the visualization study on the numerical information delivered through the credit card statement is very poor compared to its importance. The effective visualization method following each information characteristics was by analyzing the numerical information types focusing on the credit card statement. The type of the figure information classified into the comparative analysis, progress of time change, proportion, relationship, scope, and distribution, and it was made into the graph form proper to the nature of each information to study the most effective and ideal visual form. Therefore, this study is significant because it suggests a control point of the visualization by pointing out an effective visual form for delivering the numerical information that appears on the credit card statement with the figure characteristics.

• School Mathematics
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• v.11 no.2
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• pp.261-280
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• 2009

This study was motivated by recognizing the weakness of teaching and learning about the concepts of statements in high school mathematics curriculum. To report the reality of students' understanding about statements, this study investigated the 33 first-year undergraduate students' understanding about the concepts of statements by giving them 22 statement problems. The problems were selected based on the conceptual framework including five types of statement concepts which are considered as the key ideas for understanding mathematical reasoning and proof in college level mathematics. The analysis of the participants' responses to the statement problems found that their understanding about the concepts of prepositions are very limited and extremely based on the instrumental understanding applying an appropriate remembered rule to the solution of a preposition problem without knowing why the rule works. The results from this study will give the information for effective teaching and learning of statements in college level mathematics, and give the direction for the future reforming the unite of statements in high school mathematics curriculum as well.

• Journal of Fisheries and Marine Sciences Education
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• v.28 no.4
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• pp.957-970
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• 2016

This study diagnosed the status of marine environmental impact assessment(MEIA) for project near the habitat of marine protected seagrass species such as Zostera caespitosa, Zostera asiatica, Phyllospadix iwatensis. For the preparation of a marine environmental impact statement, different monitoring parameters are used without any specific guideline for the assessment of current status. And also, both tools and techniques for MEIA are needed to improve for implementing. The monitoring plans and parameters are not considered well with the accuracy of the environmental predictions and effectiveness of any applicable mitigation measures. This study suggested the reasonable standard of the MEIA for the conservation of the marine protected seagrass species which have the habitat located near affected area. The inshore seagrasses need to be monitored including shoot count based on the "No Net Loss of Seagrass" as part of the monitoring parameters to assess the status of marine environment of environmental impact statement. In a process of effect prediction, we suggested a concentration of 10 mg/L suspended solids which added by the new developmental project near seagrasses habitat, referring to study of overseas case. But a further study for an appropriate standard is necessary effectively. In a mitigating process, priority needs to be considered in order of avoidance, minimization, reduction, compensation. In a post-monitoring process, it is necessary to monitor the seagrass species abundance to identify the variation of b/a (before and after) project. And in a case of implementing transplantation, survival rate need to be included to determine a success of project.

• Journal of the Korean Academy of Child and Adolescent Psychiatry
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• v.5 no.1
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• pp.194-200
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• 1994

When children exhibit unusually intense or persistent sexual interests or behavior, this is an indication that they have been exposed to more than the expectable amount of sexual experience, Although sexualized behavior and/or statement is a symptom of sexual abuse, it is not necessarily an indication of sexual abuse. The possibility of false allegation needs to be considered, particularly if allegations are coming from the parent rather than a child, if parents are engaged in dispute over custody or visitation, and/or if the child is a preschooler. False allegations may arise in other situations as well, such as the misinterpretation of a child's statement or behavior by relative or caretakers. And children may make false statement in psychiatric evaluations. A case of false allegation of sexual abuse made by mentally retarded 10 year-old girl who has been located in an institute is presented. During her evaluation process, it was clinician's diagnostic impression that she had no been sexually abused but sexually stimulated in some way, and most of what she said was a fantasy lie. Its pathological mechanism is discussed in terms of pseudologia fantastica along with the review of literatures.

• Journal of the Korea Safety Management & Science
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• v.14 no.1
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• pp.109-116
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• 2012

It could be debated that the owners were indemnified from the charterers even in respect of the loss of deck cargo caused by the negligence on the part of the owners' servants by a clause 13(b) of NYPE(1993) form, where NYPE(1993) incorporated the Hague/Visby Rules by a paramount clause and did not contained an on deck statement to state or identify what or how much deck cargo was being carried, however the relevant bills of lading all had such statement. The socol 3 of U.K. is a very helpful decision on (1) an on deck statement in bill of lading was sufficient to exclude application of the Hague/Visby Rules to the carriage of deck cargo, as a result, the clause 13(b) should not be null and void by the clause 3(8) of the Hague/Visby Rules (3) the clause 13(b) could not protect the owners from the loss and/or liability caused by negligence and/or breach of the obligation of seaworthiness on the part of the owners, their servants and agents. Therefore, the purpose of this study is to critically analyze the decision in the socol 3, and provide the decision's practical implications in order to prevent legal disputes as to the on deck carriage between the owners and the charterters.

• Management & Information Systems Review
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• v.7
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• Korean Journal of Radiology
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• v.25 no.4
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• pp.331-342
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• 2024

The Asian Society of Cardiovascular Imaging-Practical Tutorial (ASCI-PT) is an instructional initiative of the ASCI School designed to enhance educational standards. In 2021, the ASCI-PT was convened with the goal of formulating a consensus statement on the assessment of coronary stenosis and coronary plaque using coronary CT angiography (CCTA). Nineteen experts from four countries conducted thorough reviews of current guidelines and deliberated on eight key issues to refine the process and improve the clarity of reporting CCTA findings. The experts engaged in both online and on-site sessions to establish a unified agreement. This document presents a summary of the ASCI-PT 2021 deliberations and offers a comprehensive consensus statement on the evaluation of coronary stenosis and coronary plaque in CCTA.

• Journal of Korean Clinical Health Science
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• v.2 no.1
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• pp.1-16
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• 2014

Purpose. For a more efficient hospital management, this study aims to provide basic data so that the hospital management and staff in charge of hospital administration may systematically classify and collect hospital information, by analyzing the ordinary characters of an upper-level general hospital system and its common-type balance sheet, common-type profit and loss statement and financial ratio. Methods. By using information about an upper-level general hospital in C Province, provided by Alio(www.alio.go.kr), a public organization information provision site, Health Insurance Review & Assessment Service(www.hira.or.kr) and Ministry of Health and Welfare(www.mw.go.kr), this study analyzed 3 year's data from 2010 to 2012 and provided basic data by analyzing the ordinary characters of an upper-level general hospital system, and its common-type balance sheet, common-type profit and loss statement and financial ratio. Results. After analyzing the ordinary characters, common-type balance sheet, common-type proft and loss statement and financial ration of this general hospital, based on the 2010 to 2012 data, this study came to the following conclusions. Firstly, out of all the 1,069 hospital staff, there were 272 doctors working for 24 medical departments, out of whom the majority was 33 physicians. Most of the nurses were third-class ones, and about 2,000 outpatients and 600 inpatients on average were treated per day. Secondly, as a result of analyzing the common-type balance sheet, this study discovered that intangible assets out of fixed assets accounted for 41%, the majority, out of which usable and profitable donation asset buildings were of great importance, and the liquid assets increased more in 2012 than 2011. In the financial structure, the ratio of liquid liabilities was over 50% out of all the liabilities in 2012, and the ratio of purchase payables was high as well. The ratio of fixed liabilities reached up to 40%, out of which the retirement benefit appropriation fund was quite high. The capital was over 80%, but the surplus was in a deficit state. Compared to the capital, the ratio of total liabilities was about 90%, which indicates the financial structure of this general hospital was vulnerable. Thirdly, as a result of analyzing the common-type profit and loss statement, this study found out that the medical profits from inpatients were higher than profits from outpatients. The material cost was related to the medical quality of this general hospital, and it was as high as 30% out of the total costs and was about 45% of the labor cost. This general hospital showed 10% in the ratio of non-medical profits, and it seemed because of government subsidies. The ratios of medical profits and current net income were gradually changing for the better in 2012, compared to 2011. Lastly, as a result of analyzing the financial ratio, it was found that the liquidity ratio kept decreasing, from 110.7% in 2010 and 102.0% in 2011 to 77.2% in 2012. Besides, it was analyzed that the liquidity ratio and the net working capital ratio greatly decreased, while the quick ratio and the liquid ratio kept decreasing. Conclusions. 1. It is necessary to take the risk management into more consideration, and particularly, it is needed to differentiate and manage the levels of risk in detail. 2. By considering the fact that investments into hospital infrastructures were mostly based on liabilities, it is needed to deal with the scale of losses when evaluating risks. 3. By reflecting the character that investments into hospital infrastructures were based on liabilities, it is necessary to consider the ratio of ordinary profits as well as the ratio of operating profits to sales, and it is also important to consider sales productivity factors, such as the sales amount per a sickbed, by comparing them with other hospitals. As for limitations of this study, there may be some problems in terms of data interpretation because of the lack of information about the number of inpatients and the number of outpatients per year, which are needed for the break-even point analysis. Besides, to suggest a direction for the improvement of hospital management through analyses, non-financial factors should be reflected, such as the trend of economy, medical policies, and politic backgrounds. However, this study only focused on the common-type balance sheet, common-type profit and loss statement and financial ratio, so this study is actually limited to generalizing all the factors by analyzing public data only.

• Journal of Digital Convergence
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• v.15 no.11
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• pp.61-66
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• 2017

The purpose of this study is to suggest ways to improve development plans of academic libraries in Korea, comparing development plans of academic libraries in Korea and strategic plans of academic libraries in advanced countries. For this purpose, development plans and strategic plans of academic libraries in and out of Korea were collected and analyzed. And a rubric evaluation was applied to the case plans. The findings indicate that development plans of academic libraries in Korea are written for present problems and individual work, and lack mission and vision statement. On the other hand, strategic plans of academic libraries in advanced countries present distinct mission and vision statement, and set up goals, objectives, concrete activities in the framework. As a conclusion, this study suggests that academic libraries in Korea need mission statement and vision statement, task force of librarians, links among mission and vision and concrete activities. This study can contribute for librarians of academic libraries to develop strategic plans in Korea. This study can be used as a basic consideration for the establishment and evaluation of strategic plans at academic libraries in Korea. As follow-up studies, further case study about academic library which develops and activates strategic plan in Korea, comparative study on development plans and strategic plans of national libraries and public libraries in Korea and overseas are needed.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.24 no.2
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• pp.185-203
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• 2013

This study was to suggest the new rules for revision of KCR4 by comparing between ISBD consolidated edition and KCR4. The study methods was to compare the rules in each element after mapping the description elements in each area of ISBD and KCR4. Resultingly, first, content forms and media types must be included for describing resource types. Second, it is needed for rules about the common title and the dependent title. Third, it is needed for rules about "parallel" such as parallel title, parallel other title information, parallel statement of responsibility relating to title, parallel edition statement, parallel statement of responsibility relating to edition, parallel numbering system, parallel place of publication, production and distribution, et. al. Fourth, the rules about material or type of resource specific area must be regulated in terms of the contents of the resource. Fifth, the home country principle must be not applied in describing the place of publication, production and distribution for the consistency. Sixth, it is needed to regulate the extent, other physical details, dimensions, and accompanying material statement for all materials instead of the material description according to material types. Seventh, rule number of notes must be agreed to number of main rules. Eighth, it is needed for detailed rules about resource identifier. This study might be contributed to revise the KCR4.