• Title/Summary/Keyword: the structure of the statement

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A study on the Form of Sijo seen from Various Aspects (다각적 관점에서 본 시조 형식 연구)

  • Im, Jong-Chan
    • Sijohaknonchong
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    • v.30
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    • pp.147-164
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    • 2009
  • The conclusion of this paper is as follows. First, the authentic syllable count of sijo can be summed up as following: Second, the structure of the statement can be summed up as following: 1) Each statement extremely excludes the use of modifiers to clarify the development of the logic. 2) The meaning of each of the three statement, chojang (the 1st statement), jungjang (the middle statement) and jongjang (the last statement), is connected to the previous one closely, so the text as a whole is perfect. 3) The last statement identifies itself as the conversion or conclusion of the whole text. Therefore, the last statement should begin with a connective adverb like 'Therefore' or 'Then'. But in ancient sijo works, this sort of connected adverb is normally omitted. 4) Each statement of sijo is composed of one of the 4 structures suggested below: a) subjective phrase + predicative phrase b) the formal clause + the latter clause c) location-indicating phrase + sentence d) objective phrase + predicative phrase Since the text of a sijo work is formed like this, sijo is said to be composed of three jang (statement) & six gu (phrase), which is the very feature that proves that sijo is a fixed form of verse.

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Determinants of The Level of Information Distribution on Financial Statement

  • Van Thi Hong NGUYEN;Anh Phuong PHAM
    • Journal of Distribution Science
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    • v.21 no.6
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    • pp.91-97
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    • 2023
  • Purpose: Interim financial statements provide timely and qualified financial information for users. Hence, the importance of the interim financial statement is increasingly noticeable among information users. This research studies determinants of interim financial statements disclosure in Vietnamese-listed enterprises. Research design, data and methodology: The sample is 55 enterprises listed in VNIndex and is in the list of Forbes top 100 largest companies in 2020. Data was collected from interim financial statements for four years, from 2018 to 2021. GMM is used in this study. Results: The regression analysis results show that reporting lag has a positive impact on the level of information distribution of interim financial reporting; companies audited by BIG4 tend to have a higher level of information disclosure. The higher the return on assets, the more disclosure is made; the larger the company size, the greater the disclosure level. Owner equity structure and Leverage do not affect the disclosure level of interim financial reporting. Conclusions: The information disclosure level on the interim financial statement should be improved to increase transparency. In addition to continuing to encourage these companies to provide more information voluntarily, government authorities should have effective regulations to require sufficient information disclosure from other listed companies.

The Design and Implementation of The Amendment Statement Automatic Generated System for Attached Tables in Legislation (법령 내 별표 서식에 대한 개정지시문 자동 생성 시스템의 설계 및 구현)

  • Cho, Sung Soo;Jo, Dae Woong;Kim, Myung Ho
    • Journal of the Korea Society of Computer and Information
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    • v.19 no.4
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    • pp.111-122
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    • 2014
  • Legislation are social norms that give directly or indirectly, huge impact on the social or corporate, personal problems, unlike a normal document. Also, over time it has a feature constantly changing by the laws enactment and amendment, repealed. The amendment statement automatic generated system is used for purpose of proclamation to those. However, existing system is able to generate amendment statement just text body of law how compare and analyze the current legislation and amendment legislation. However, actual legislation to be created attached table of the table form in complex structure besides simple text form as body text. In this paper, we additional implement attached table processing to existing the amendment statement automatic generated system that containing the table does not handle attached table. We were analyse to the amendment statement generated grammar and table structure in attached table of the legislation for processing to attached table. Also proposed a method to compare attached table in the table. So, it is enable the automatic generation with amendment statement which various forms of legislation the documents.

An Effective Environmental Assessment for the Simple Statement of the Sea Area Utilization Consultation System (간이해역이용협의 유형분석 및 효율적 환경평가방안)

  • Lee, Dae-In;Eom, Ki-Hyuk;Kim, Gui-Young
    • Journal of Environmental Impact Assessment
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    • v.22 no.3
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    • pp.255-264
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    • 2013
  • This paper diagnosed the assessment problems and development types of the simple statement of the Sea Area Utilization Consultation System. and suggested the key assessment items for system improvement. The major types of Public Water occupation and use, and distribution characteristic of regional and coastal were analyzed by evaluate 529 review items during 2010-2012. The artificial structure installation including harbor and fishing port facilities in the South and West coast, and seawater supply and drainage for land-based aquaculture and power plant were dominated. The checklists considering each types of occupation and use in Public Water were suggested. In addition, policy proposals for system improvement were suggested.

Analysis of The Management of Three Tertiary General Hospital(2011 to 2013)

  • Park, Hyun-Suk
    • Journal of Korean Clinical Health Science
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    • v.4 no.2
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    • pp.582-592
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    • 2016
  • Purpose. For more effective hospital management, it analyzes the trend through general characteristics, balance sheet, income statement, and financial ratio analysis, grasps the causes of the problems, and analyzes management of the hospital in order to use the result as baseline data for development of the hospital in the future. Methods. The collected data of 3 years from 2011 to 2013 about 3 tertiary hospitals in metropolitan cities from Alio (provider of public institution information; www.alio.go.kr), Health Insurance Review & Assessment Service (www.hira.or.kr), and the website of the Ministry of Health and Welfare (www.mw.go.kr) were analyzed and general characteristics, balance sheet, income statement, and financial ratio, analysis are used as data. Results & Conclusions. From the result of data analysis from 2011 to 2013, general characteristics, balance sheet, income statement, financial ratio analysis, and pie charts could lead to conclusions as follows. In the result of comprehensive analysis, the 3 tertiary hospitals showed increase of fixed expense due to extension of the buildings and so did the scale of fund and asset. Although medical revenue increased, the margin of increase for medical expense was greater than that of medical revenue, which consequently led to loss. In prediction for the 3 tertiary hospitals based on characteristics so far, it is expected to see improved revenue structure after building extension is completed, but it is necessary to exert management effort to maintain its optimal level by enhancement in stability of management and inventory turnover through management of inventories.

Reporting Guidelines for Health Promotion Research (건강증진 연구 보고지침)

  • Yoo, Seung-Hyun
    • Korean Journal of Health Education and Promotion
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    • v.29 no.4
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    • pp.83-99
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    • 2012
  • Objectives: The purpose of this review is to introduce reporting guidelines for health promotion research in an effort to enhance systematic structure and quality of health promotion research reported in academic papers. Methods: Widely accepted guidelines were selected for description, which focus on 4 distinct types of research design. Checklists and flow diagrams are described and compared. Results: CONSORT Statement is reporting guidelines for randomized controlled trials with a 25-item checklist and a flow diagram. TREND Statement with a 22-item checklist is to guide reporting of health research in nonrandomized design. STROBE Statement is a compiled guidelines for observational health research, accompanied by a 22-item checklist in a combined edition. PRISMA Statement consists of a 27-item checklist and a flow diagram, providing guidelines for reporting systematic reviews and meta-analyses. All items on the checklists and flow diagrams were introduced and discussed. Conclusion: Solid understanding of research designs and adoption of reporting guidelines will enhance the quality of research with information on internal and external validity. Education and training of researchers on the research reporting is required along with systems level adoption of efforts for research enhancement.

An Analysis of the Management of a Tertiary General Hospital (2011 to 2013)

  • Park, Hyun-Suk
    • Journal of Korean Clinical Health Science
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    • v.3 no.1
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    • pp.276-289
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    • 2015
  • Purpose. To efficiently manage hospitals, this study aims to analyze the general characteristics, common-type balance sheet, common-type profit and loss statement and financial ratio of a tertiary general hospital and use the results as basic data for future hospital development by comprehending causes for problems and analyzing hospital management. Methods. By using information about a tertiary general hospital, located in A Metropolitan City, provided through Alio (www.alio.go.kr), a public organization information provider, Health Insurance Review & Assessment Service, and Ministry of Health and Welfare, this study used data during 3 years(2011 to 2013) by analyzing the general characteristics, common-type balance sheet, common-type profit and loss statement, industrial mean ratio and financial ratio of hospitals. Results. This study came to the following conclusions through the general characteristics, common-type balance sheet, common-type profit and loss statement, industrial mean ratio, financial ratio, circular chart and ROI by analyzing the data from 2011 to 2013. Conclusions. Overall, A Tertiary General Hospital showed an increase in fixed cost due to the construction of J Hospital and even in the size of capital and assets. It also showed an increase in medical profit, but the increase of its medical cost was higher, resulting in a financial loss. Especially, this hospital showed a slight decrease in net profit, featuring a reduction in inventory turnover. When the management of A Tertiary General Hospital was predicted based on such features, this hospital is expected to improve its profit structure through the opening of J Hospital, and it is necessary for this hospital to increase and sustain the turnover rate of inventories accumulated by managing them better.

Analysis of the Effects of Householder's Occupation and Age on the Financial Structures (가구주 직업에 따른 연령별 가계재무구조의 분석)

  • 성영애
    • Journal of the Korean Home Economics Association
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    • v.41 no.1
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    • pp.39-58
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    • 2003
  • This study investigated the effects of the householder's age as a proxy for the family life cycle stage variable and the householder's occupation on the household financial structures. Household financial structures are analyzed by the components of two financial statements(the income and expense statement and the balance sheet statement) and selected financial ratios. The data came from the 1998 Korean Household Panel Study. It was found that the age profiles of household finances such as household income, expenditure, savings and consumption rate, financial assets, real assets and home ownership, debt and net worth usually vary according the householder's occupation. The ratios of debt repayment and the liquidity ratios also vary in part as age changes for each occupational group.

Implementation technique of execution time predictable real-time mechanism control language (실행시간 예측가능한 실시간 메카니즘 제어언어의 구현기법)

  • 백정현;원유헌
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.22 no.6
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    • pp.1365-1376
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    • 1997
  • In this paper, we designed real time mechanism control language and proposed execution time analysis technique. It was impossible to handle real-time mechanism control programs like programmable controller, numerical controller, distributed control system and robot controller with general purpose programming languages and operating systems because they have to process electric signals generated by thousands of sensors at the same at the same time and in real time. So we made it possible to predict plausibility of time constraint constructs of tiem constraint construct of a real time application program at compilation time by adding time constraint constructs and mechanism synchronization structure to conditional statement and iteration statement of a programming language and developing execution time analysis technique.

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