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      • KCI등재

        Case Study of Contemporary College Students’ Thought Therapy

        Dorothy Zhao 강원대학교 인문과학연구소 2019 Journal of Humanities Therapy Vol.10 No.2

        It is revealed that belief conflict is the root of the inevitable thought problem of a growing number of college students. Acknowledged as a new paradigm to solve people's thought problems, philosophical practice provides the possibility for the solution to the problem of belief, and among the practice of which, it turns out that group counseling is more appropriate for numerous college students. Therefore, it serves as the prime method to identify and resolve conflicting beliefs among college students. Based on Socratic group counseling, this article aims to clarify the concept, eliminate misunderstandings and deviations in college students’ thoughts through the analysis of cases of college student’s thought therapy in case of philosophy department of Anhui university, and make further exploration of application value of Socratic dialogue in college students’ thought therapy.

      • KCI등재

        Cultural - Political Influence on the Mandatory Adoption of IFRS: Case of South Korea and Kenya

        Dorothy Mutanu Muthoka,이장순,선은정 한국회계학회 2020 회계저널 Vol.29 No.4

        International Financial Reporting Standards (IFRS) are inherent characteristics of principles based framework that is voluntarily adopted by a country for communication purpose. This means the standards leave more details of implementation to individual judgements. The International Accounting Standards Board (IASB) hopes the world of accounting to be mono-lingual in the future. Today, more than 130 economies have made IFRS their official language in financial reporting. On one hand, the objective of having a one size fit all financial statement being guided by this same adopted IFRS Standards has not been achieved. On the other hand, some persistent challenges are still facing the accounting bodies in connection with full IFRS adoption. The accountants, regulators and various users of financial information must be willing to understand the challenges that exist from across countries to help achieve same objectives. Consequently, this paper seeks to answer two major questions relating to this. Firstly, does cultural-political influence have any impact on the adoption of IFRS? Secondly, if it does, are there some specific cultural-political aspects that could have an effect on the IFRS adoption? Survey method by hand collected data was used as the research design with a case study of two selected countries – South Korea and Kenya. Using one way ANOVA method, the hypothesis was rejected and using the Chi square test, three factual differences arose from the study: (1) the level of enforcement; (2) the language of IFRS; (3) the question of adoption and convergence. The conclusion of the study was that there are differences in IFRS adoption mechanism that has been attributed to cultural-political influences. This study finding shall contribute to financial reporting knowledge that will help to explain some reasons of powerful macroeconomic and cultural-political forces that continue to provide impetus to globalization and use of IFRS.

      • KCI등재후보

        Wild Blueberry-Rich Diets Affect the Contractile Machinery of the Vascular Smooth Muscle in the Sprague-Dawley Rat

        Dorothy J. Klimis-Zacas,Anastasia Z. Kalea,Patrick D. Harris,Cynthia Norton 한국식품영양과학회 2005 Journal of medicinal food Vol.8 No.1

        Weanling male Sprague–Dawley rats were randomly fed a control diet (AIN-93) (C) or a blueberry diet (B) for 13 weeks, or a reverse diet (R) (C diet for 13 weeks, switched to the B diet for 8 weeks). Aortas were excised, and two intact and two endothelium-denuded rings were immersed in tissue baths containing physiological salt solution at 37°C and aerated with 95% O2 and 5% CO2 (pH 7.4). Following equilibration and preconditioning under 1.5-g preload, cumulative dose–response curves were generated with six doses of the 1-adrenergic receptor-selective agonist L-phenylephrine (L-Phe, 108–3 106 M) and relaxed with one dose of acetylcholine (3 106 M) to assess intact endothelium. The maximum force of contraction (Fmax) and vessel sensitivity (pD2) were determined in intact and endothelium-denuded rings. A two-way analysis of variance test revealed that blueberry-fed animals (B and R diets) developed a significantly lower Fmax (0.873 0.0463 and 0.9266 0.0463 g, respectively) when contracted with L-Phe, compared with the animals on the C diet (1.109 0.0463 g) (P .05). The pD2 of the intact rings was not significantly different among diet groups. Additionally, diet did not significantly affect the mean Fmax or pD2 of endothelium-denuded rings. Our results indicate for the first time that wild blueberries incorporated into the diet affect the vascular smooth muscle contractile machinery by suppressing the 1-adrenergic receptor agonist-mediated contraction while having no effect on membrane sensitivity of the endothelial or vascular smooth muscle cell layer. Furthermore, their mechanism of action seems to be accomplished through an endothelium-dependent pathway.

      • KCI우수등재

        The Unintended Consequences of Applying IFRS Standards: Regulators` Perceptions

        ( Dorothy Mutanu Muthoka ),( Jang Soon Lee ),( Eun Jung Sun ) 한국회계학회 2016 會計學硏究 Vol.41 No.3

        This study focuses on the application of International Financial Reporting Standards (IFRS) that have become the ‘bi-lingual’ language of reporting. The purpose of this paper is to extend on the current literature by investigating whether there are unintended consequences of applying mandatory accounting standards across countries. The empirical study investigating on these unintended consequences is still in its infancy. We adopted the suggested hand collected research design by examining the Regulation’s accounting objectives of transparency and comparability. The Korean Accounting Standards Board (KASB), the Institute of Certified Public Accountants in Kenya (ICPAK) and the International Accounting Standard Board (IASB) Regulators were chosen for the study. The results show that there are unintended consequences especially with the way the IASB Regulator has given discretion in the application of the IFRS Standards. Also, due to the lack of IASB Regulator’s enforcement that has been solely left to the national Regulators. We give specific recommendations that the Regulators need to debate further for better application of the IFRS Standards.

      • KCI등재
      • 음악적 측면에서 본 한국 가곡에 대한 연구 : 독일 가곡과의 비교/Dorothy Underwood

        元聖喜 이화여자대학교 한국문화연구원 1981 韓國文化硏究院 論叢 Vol.37 No.-

        For the past 60 years, one of the dearest things in the lives of the Korean people has been the Korean Art Song. However, the absence of any reference materials to this particular form of song-writing seemed to be a need waiting to be met, and thus became the incentive for embarking on this short study. "Art Song" may be defined as a short composition, the setting of a poem for voice with piano accompaniment in a lyrical style. Although Korean art songs are all settings of Korean poems by Korean composers, for Korean people, the means used in their composition are those of Western music. Thus the decision was made to approach the form from the point of view of Western music. This inevitably meant that a comparative study with some body of Western mustern music was desirable. It was therefore decided to study the songs contained in a 1972 publication, Best 200 Korean lyric Songs, and a 20volume book of German songs, so well-loved by the Korean people, called Lieder-Hort. Taking as a starting point Percy A. Scholes' statement that "Folk song is the basis of all music", the body of the paper with a consideration of folk melodic elements, leading to a short survey of solo vocal music forms. The study then progresses to an analysis of these representatives of the Korean art song genre. The detailed analysis of the component parts of the songs yields the following results : 1) The majority of the songs are in Through-Composed Form (Durchkomponiert), 63%, while 69 songs, or 34.5%, are in Strophic Form, the remainder being some in Mixed Form. By comparison, 77% of the lieder are Through-Composed, and 19.7% the simpler Strophic Form. 2) Korean art songs are short, 73.5% of hem consisting of 50 measures or less, and the average length being only 40 measures. (The 122 lieder average 56 measures, and only 50.8% of them are 50 measures or less, besides which they are distributed more evenly.) 3) Korean songs share with German a preference for Double over Triple time, for Simple over Compound time. However, a much greater proportion change their time signature several times throughout the piece (38% as compared with 16% of the lieder.) 4) The tempo of the Korean songs is generally somewhat slower than the lieder, and have a smaller variability compass. Also, fewer of them change their tempo (8.5% compared with 15.6%)and the average length of those songs which do (59 bars) is considerably shorter (lieder average 97.5 bars) 5) The same keys are favoured by both Korean and German composers - E- flat major, G major, and f major. Together with their relative minor keys, they account for 47.5% of the Korean songs, 37% of the lieder. Major tonality is preferred to minor. This point is particularly interesting in view of the fact that many Korean songs employ (a) the 5-tone scale, (b) the natural minor scale, and also abound with other elements which reflect Korean national music's melodic tendencies, which give an overall feel of the minor mode. (This is in addition to the influence of Korean rhythmic characteristics.) 6) Marks of expression are used sparingly, and mostly are concerned with volume. Other signs, such as staccato, or special accents, are used in only 25% of the songs. 7) The majority of Korean songs (89%) end quietly. 8)Harmony is obviously not considered an important element of Korean song. An important consideration in art song is the piano accompaniment. Analysis of these 200 songs revealed that 32.5% of them utilize one of seven different kinds of accompanying figure, and that a high proportion of the remainder also employ a very simple piano part. Nearly 50% of the songs begin with an introduction which includes all or part of the opening melodic phrase. In performance practice, the hallmark of the Korean art song is "emotion", which is to be achieved, often at the cost of disregarding the way in which the song has been written. Among other matters, the songs tend to be sung much more slowly than indicated by the composer. To sum up, Korean art songs are essentially of the simplest nature and construction. In almost every aspect, they are considerably les varied than the German lied. Because of the importance of : emotion" in the performance of them, we will look for some study to be done on the relationship of the song's poem and music.

      • Reflections on Directionality in Translator Training1

        ( Dorothy Kelly ),( Marie Louise Nobs ),( Dolores Sanchez ),( Catherine Way ) 한국통역번역학회 2006 FORUM Vol.4 No.1

        Selon la tradition occidentale, les traducteurs sont formes a traduire vers leur langue A, la langue ?maternelle?, bien que dans la majorite des cas les programmes de formation integrent des cours de traduction A-B, c`est-a-dire vers des langues non ?maternelles?. Cet article pretend analyser les raisons de cette situation, en examinant des facteurs tels que le marche professionnel de la traduction et les attitudes des professionnels et des formateurs dans differents contextes. Les auteures remettent en question les idees recues qui releguent la traduction vers des langues non ?maternelles? au statut de simple exercice destine a ameliorer la competence linguistique dans la formation; idees qui sont souvent basees sur des concepts vagues et peu precis. De meme, elles postulent que la formation actuelle ne correspond pas a la composition reelle des groupes d`etudiants ni a leurs besoins de formation en ce qui concerne la directionalite.

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