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The Relationship between Critical Thinking Disposition and Basic Nursing Science
김정애,Kim, Jung-Ae The International Promotion Agency of Culture Tech 2016 The Journal of the Convergence on Culture Technolo Vol.1 No.1
Objectives : The purpose of this study to investigate the Critical Thinking disposition in Nursing College students and related to ability of basic nursing science. Methods : Data were collected from 36 students who were students belong to one of province University. The instrument used in this study was California Critical Thinking Disposition Inventory(CCTDI) by Facione & Facione. The instrument was composed of 7 sub-items, truth-seeking, analyticity, systematicity, open-mindness, critical thinking, self-confidence, inquisitiveness, and maturity. The data were analyzed by descriptive statistics, t-test, ANOVA, Pearson Correlations with SPSS 12.0. Results : The result of this study were as follow; The average of total score in critical thinking disposition was 44.8, which means middle level(below 40: low, above 50: high level). Maturity was the highest while open-mindness was the lowest with an average score 5.01. There was significant difference between critical thinking and basic nursing science grade while there was no difference between age, gender, and religion. There was strongly relation between critical thinking disposition and basic nursing science(F=2.84, p=.01). Conclusion : According to the results of this study, nursing curriculum should be considered critical thinking disposition.
김정애(Kim, Jung-Ae) 한국산학기술학회 2008 한국산학기술학회논문지 Vol.9 No.3
본 논문에서는 Bowen의 분화이론과 Frankl의 의미요법의 적용 가능성을 알아보고자 하였다. 의미요법은 Bowen이론의 한계를 보완해 준다. 또한 의미요법이 적용된 자아분화 이론은 내담자들에게 많은 도움을 줄 것으로 예상된다. This dissertation researched the application possibility of Logotherapy with Self-Differentiation theory of Bowen. The Logotherapy is to complement the limit of Self-Differentiation theory of Bowen. And the Self-Differentiation theory of application to Logotherapy gives a many help to a patient.
The Effect of First-time Adoption of K-IFRS on Consolidated Financial Statements
Kim, Jung Ae(김정애),Choi, Jong Seo(최종서) 한국국제회계학회 2013 국제회계연구 Vol.0 No.49
우리나라는 회계투명성 제고 및 국제적 회계기준 일치를 위해 한국채택 국제회계기준을 도입하였다. 우리나라는 K-IFRS를 2011년 도입하기 이전에 2009년부터 국제회계기준을 조기도입할 수 있도록 허용하였다. 본 연구의 목적은 K-IFRS로의 전환이 재무제표에 미치는 영향을 분석하는 것이다. 이를 위하여 본 연구는 풀무원기업을 대상으로 K-IFRS 최초 도입 시점의 재무제표와 일반기업회계기준을 적용한 재무제표를 비교분석하여 K-IFRS의 전환이 풀무원기업의 재무제표에 미치는 영향을 살펴본다. 분석결과는 다음과 같다. 풀무원 기업의 국제회계기준 도입은 재무성과에 재무상태에 영향을 주는 것으로 나타났다. 첫째, 국제회계기준을 최초도입한 시점에 작성된 자산, 부채 및 자본은 일반기업회계기준으로 공시된 자산, 부채 및 자본 보다 증가한 것으로 드러났다. 둘째, 최초로 국제회계기준에 의하여 작성된 영업이익, 법인세차감전 이익, 당기순이익, 및 포괄이익은 일반 회계기준으로 작성된 이익들에 비하여 증가한 것으로 나타났다. 이 증가의 원인으로는 풀무원기업의 종속기업의 변화의 영향이 큰 것으로 나타났다. The Korean government has recently allowed firms to adopt K-IFRS from fiscal year 2009 prior to the adoption of K-IFRS in 2011, which required them to prepare their consolidated financial statements in accordance with K-IFRS. This study investigates the effect of the first-time adoption of K-IFRS on key financial measures of Pulmuone, focusing on illustrating how K-IFRS affect Pulmuone"s consolidated financial statements. The findings show that K-IFRS adoption at Pulmuone affects its financial performance and financial position. The assets, liabilities and equity based in K-IFRS on January 1, 2008 and December 31, 2008 all increased. Operating income, income before tax, income and comprehensive income drastically increased compared with accounting policies based on K-GAAP. The study also demonstrates that Pulmuone"s transition to K-IFRS appears to introduce volatility in consolidated financial position and income statement figures.