實際的 自我와 理想的 自我間의 差異와 學業成就度와의 關係

李相魯,李明子 慶北大學校 學生指導硏究所 1974 學生指導硏究 Vol.7 No.1

兒童後期인 國民學敎學 5,6年과 靑年氣인 中學校와 高等學校에 있어서 實際的 自我와 理想的 自我間의 差異를 밝히고, 이 差異와 學業成就度와의 關係도 밝힘과 同時에 性差도 밝히려고 하는 것이 本 硏究의 目的이다. 硏究對象은 年令을 統制하여 國民學校學 5年부터 高等學校 2學年까지 441名(男 237名, 女 204名)이다. 測定道具는 Bills, Vance&Mclean(1951)의 尺度와 McCallon(1967)의 尺度에서 選擇한 것에다 硏究者가 尺度를 더하여 豫備檢査 結果 各 尺度間의 相關係數 .7이상되는 尺度는 제외하였으며, 尺度의 檢査一再檢査 信賴度는 .75였다. 實際的 自我와 理想的 自我間의 差異는 理想的 自我의 點數에서 實際的 自我의 點數를 減한 點數로 하였다. 比較集團間에 t-test와 CR-test 및 x^2-test를 適用시키고, Person의 積率相關係數를 算出하였다. 그 結果 (1) 實際的 自我와 理想的 自我間의 差異에 있어서 國民學校 5學年과 6學年間에 有意한 差가 있고 다른 學年間에는 有意한 差가 없다. (2) 國民學校와 中學校間에는 有意한 差가 있고 中學校와 高等學校間에는 有意한 差가 없다. (3) 男女間에는 差가 없다. (4) 實際的 自我와 理想的 自我間의 差異와 學業成就度와는 關係가 없다. The purposes of the present study were to investigate the discrepancy between real self (RS) and ideal self (IS) from ages 10 to 16, to explore the relationship between discrepancy and academic achievement and to see difference between male and female. The subjects in this study were 441 students(male; 237, female; 204) sampled with limited age. They were 47 boys and 26 girls of fifth-grade aged 10-0 to 10-11, 37 boys and 26 girls of sixth-grade aged 11-0 to 11-11, 31 boys and 38 girls of first-year in middle school aged 12-0 to 12-11, 31 boys and 31 girls of second-year aged 13-0 to 13-11, 33 boys and 33 girls of third-year aged 14-0 to 14-11, 31 boys and 26 girls of first-year in high school aged 15-0 to 15-11 and 27 boys and 24 girls of second-year aged 16-0 to 16-11. The real-self scale contains 38 trait-descriptive adjectives as follows; "I am kind, brave, honest, stubborn, optimistic, likable, trusted, good, cold, businesslike, sincere, cooperative, cheerful, proud, logical, popular, courteous, helpful, lazy, shrewd, friendly, alert, successful, reckless, commonplace, clever, thoughtful, responsible, faultfinding, frank, competent, confident, jealous, obedient, broadminded, rebellious, calm and annoying," The ideal-self scale contains the same adjective only prefaced by "I would like to be" instead of "I am." The rating categories, scored "not at all," "not very often", "some of the time", "most of the time," and "all the time." One point is received on an item if number one is encircled which signifies "not at all," up to five points if number five, signifying "all the time," is encircled, with the exception of the nine negative adjectives(stubborn, cold, proud, lazy, reckless, faultfinding, jealous, rebellious, annoying) which are scored in inverse order. The discrepancy score was determined by subtracting the total real-self score from the total ideal self score. The academic achievement was measured by the grade point average of students' monthly end examinations. CR-test and t-test were performed to determine the significance of the difference between ages, between sex in RS-IS discrepancy. Product-moment correlation was calculated to investigate the relationship between RS-IS discrepancy and academic achievement, Also 3×3 x^2-test was performed to determine the significance of the difference between RS-IS discrepancy and academic achievement. This study led to the following conclusions: 1. There was a significant difference between fifth grade and sixth grade in RS-IS discrepancy but there was no between other grades. 2. There was a significant difference between elementary school and middle school in RS-IS discrepancy but there was no between middle school and high school. 3. There was no significant difference between male and female in RS-IS discrepancy. 4. There was no significant relationship between RS-IS discrepancy and academic achievement.

건강검진 수진자를 대상으로 한 충남 서북부 지역의 바이러스 간염 표지자 양성률 및 간수치 이상에 관한 연구

김석배 ( Suk Bae Kim ),이원경 ( Won Kyung Lee ),최훈 ( Hoon Choi ),김소미 ( So Mi Kim ),노란 ( Rhan Noh ),강하얀 ( Ha Yan Kang ),이상석 ( Sang Suk Lee ),라성수 ( Sung Soo Ra ),공재환 ( Jae Hwan Gong ),신현덕 ( Hyun Duk Shin ) 대한소화기학회 2009 대한소화기학회지 Vol.53 No.6

목적: 간염 바이러스 표지자의 양성률은 지역과 대상 집단의 성격에 따라서 차이가 있는데 최근 건강검진이 확산되면서 유병률을 조사하는 데 많은 도움이 되고 있다. 이에 저자들은 본원에서 건강검진을 받은 충남 서북부 지역의 성인들을 대상으로 B형과 C형 간염 바이러스 양성률과 간기능 이상률을 조사하였다. 대상 및 방법: 2002년 1월부터 2006년 12월까지 단국대학교 건강검진센터에서 검진을 받은 40,112명을 대상으로 하였다. 이들의 자료들 중 HBsAg, anti-HBs, anti-HCV, AST, ALT 등을 후향 분석하였다. 결과: 총 40,112명 중 남자가 22,936명이었고 여자는 17,176명이었으며 평균 나이는 42.9±11.2세였다. 전체 대상군의 HBsAg 양성률은 4.2%였고 성별로 보면 남자 4.5%, 여자 3.7%로 남자가 여자보다 유의하게 높았다(p<0.001). 연령에 따른 HBsAg 양성률은 40대가 5.1%로 가장 높았고 그 다음으로 10대(4.2%), 30대(4.1%), 50대(4.1%), 20대(3.3%)의 순이었다. 전체 대상군의 anti-HBs 양성률은 65.1%였고 성별로 보면 남자 64.8%, 여자 65.4%로 성별 간의 유의한 차이는 보이지 않았다. 연령에 따른 anti-HBs 양성률은 10대가 80.3%로 가장 높았고 그 다음으로 40대(68.5%), 20대(67%), 30대(66.6%)로 연령이 증가할수록 감소하는 소견을 보였다(p<0.001). 전체 대상군의 anti-HCV 양성률은 0.7%였고 성별로 보면 남자 0.7%, 여자 0.6%로 유의한 차이는 보이지 않았다. 이들을 추적검사한 결과 만성 C형 간염의 유병률은 0.09%였다. 전체 대상군 중 LFT 이상을 보인 사람은 11.4%였다. 이를 HBsAg 여부에 따라 구분해 보았을 때 HBsAg 양성인 군은 21.7%가 HBsAg 음성인 군은 10.9%가 LFT 이상을 보여 유의한 차이를 보였다(p<0.001). 그리고 anti-HCV 양성인 군은 28.6%가, 만성 C형 간염군은 63.2%가 LFT 이상을 보여 전체군보다 월등히 높았다. AST, ALT의 평균값도 만성 B형 간염, 만성 C형 간염군이 전체군에 비해서 의미 있게 높았다(p<0.001). 결론: 충남 서북부 지역의 HBsAg, anti-HCV 양성률은 각각 4.2%, 0.7%로 전국보다 낮았다. 그러나 10대 및 20대에서의 HBsAg 유병률은 아직도 높아서 이를 줄이기 위한 노력이 필요할 것으로 보인다. Background/Aims: We studied the prevalence of chronic hepatitis B, C and abnormality on liver function among the population in northwest area of Chungnam. Methods: We have reviewed 40,112 adults who had received medical examination at health promotion center in Dankook university hospital. We studied them retrospectively about HBsAg, HBsAb, anti-HCV, and liver function test (LFT). Results: Among the study subjects, 22,936 men and 17,176 women were involved. The overall seroprevalence of HBsAg was 4.2%. The prevalence in men (4.5%) was higher than that of women (3.7%) (p<0.001). The seroprevalence of HBsAg in their age was 5.1% in the 5th decade, 4.2% in the 2nd decade, 4.1% in the 4th decade, and 4.1% in the 6th decade. The overall seroprevalence of HBsAb was 65.1%. The overall seroprevalence of anti-HCV was 0.7%. After we reexamined them with HCV RNA or RIBA (Recombinant Immunoblot Assay), the prevalence of chronic hepatitis C was 0.09%. The LFT abnormality in total subjects was 11.4%. The LFT abnormality of chronic hepatitis B and C subjects was 21.72% and 63.2%. Conclusions: The prevalence of chronic hepatitis B and C was lower than that of previous studies. The prevalence of chronic hepatitis B in the 2nd decade was still high. (Korean J Gastroenterol 2009;53:355-360)

한국의 기능인력수급과 비행청소년문제

이상노 초록우산 어린이재단 1976 동광 Vol.70 No.-

퇴계(退溪) 이황선생(李滉先生)의 교육학설(敎育學說) 연구(硏究)

이상노 경북대학교 퇴계학연구소 1987 퇴계학과 유교문화 Vol.15 No.-

수필 : 돌아가는 길

이상노 어린이재단 (구 한국복지재단) 1962 동광 Vol.6 No.4

Do Risk Disclosures in Annual Reports Help Investors Access Firm Risks?

이상노 한국산업경제학회 2017 산업경제연구 Vol.30 No.1

This study investigates the effect of the section of risk factors in annual reports on the idiosyncratic volatility of returns using textual analysis. The U.S. Securities and Exchange Commission (SEC) have required firms to include risk factor section that makes the company speculative or risky since 2005 and expected its information to help investors assess firm risks. In this study, I extract idiosyncratic risks from annual reports using textual analysis, and regress it with three measures of idiosyncratic volatility of return. I find that idiosyncratic risks appeared in the section of annual reports have a significantly positive effect on the idiosyncratic volatility of return, confirming incremental information content of risk disclosures. In particular, I find that investors assess idiosyncratic risks of a firm by comparing its risks with market risks. The findings provide insights in the relationship between the disclosure of risk factors and the idiosyncratic volatility of returns, and, in turn, provide evidence to support SEC's argument on the inclusion of risk factors in annual reports.

Readability of Annual Reports and Earnings Management

이상노,김민호 한국산업경제학회 2017 한국산업경제학회 정기학술발표대회 논문집 Vol.2017 No.5

Do the electronic voting systems improve earnings quality? Evidence from Korean firms

이상노,이준엽 한국회계정보학회 2018 한국회계정보학회 학술대회발표집 Vol.2018 No.1

Korean firms have employed shadow voting at the shareholders’ meeting to fulfill the minimum turnout needed to make a proceeding and decisions. If requested by the issuing company, Korean Securities Depository exercised voting rights of holding shares according to the ratios of pros and cons at the shareholders’ meeting. With shadow voting, while a number of listed firms have reached to proper resolutions of their agenda, shareholders’ rights in the corporate governance have become weak. As a result, Korean government attempted to repeal the shadow voting from 2015, but it deferred the repeal of shadow voting to 2017 if the firm adopted the electronic voting system. Against this backdrop, we investigate the impact of the electronic voting system and shadow voting on earnings quality. Using a sample of Korean firms, we find that the listed firms adopted only shadow voting make a positive real earnings management as compared to nonadopters with electronic vote and shadow vote. We also find that the positive real earnings management is reduced when the listed firms adopt the electronic vote. We also identify these effects in the analysis of the discretionary accruals. Collectively, our evidence suggests that the electronic voting systems have served its intended purpose to curve the real earnings management from shadow voting, thereby improving earnings quality.

Incremental Information Content of Voluntary Risk Disclosures in Annual Reports

이상노(Sang no Lee) 한국경영교육학회 2013 한국경영교육학회 학술발표대회논문집 Vol.2013 No.6

This study investigates the effect of the section of risk factors in annual reports on idiosyncratic volatility of return using textual analysis. U.S. Securities and Exchange Commission (SEC) have required firms include risk factor section that make the company speculative or risky from 2005 and expected its information help investors assess firm risks. In this study, I extract idiosyncratic risks from annual reports using textual analysis, and compare it with idiosyncratic volatility of return with three measures. I find that idiosyncratic risks in annual reports have significantly positive relationship with idiosyncratic volatility, suggesting incremental information content of risk disclosures. In particular, I find that investors assess idiosyncratic risks of a firm by comparing both with market risk of the firm and idiosyncratic risks of other firms. The findings provide insights into the relationship between firms' specific risks and idiosyncratic volatility, and evidence to support SEC's argument on the inclusion of risk factors in annual reports.

Time Series Characteristics of Four Primary Accounting Variables for Predicting Business Failure of Firms

이상노,이상노,안양수,한길석 한국경영교육학회 2012 경영교육연구 Vol.27 No.1

This paper investigates time series characteristics of four primary accounting variables that are commonly used for predicting business failure of firms in Korea. Although four accounting ratios including Return on Assets, Liability Ratio, Working Capital Ratio, and Current Ratio have frequently been used in many prediction models of business failure, little studies have been done for understanding the time series characteristics of the ratios. By classifying firms into non-failed firms and failed firms, we investigate time series characteristics of four variables in terms of two groups. In particular, we measure four primary accounting ratios with net income to total assets, total liability to total assets, working capital to total assets, and current assets to current liability respectively. Using 110 matched samples from 1994 to 2005, we find that whereas all financial ratios of failed firms show random walk pattern of times series, the ratios of non-failed firms show in part stationary pattern. We also find that the accounting ratios showing random walk become stationary through the linear combination with other accounting ratios showing random walk. We finally find that the ratios of non-failed firms and the stationarized ratios of failed firms converge into the level of the corresponding industry, but the ratios of non-failed firms take longer time to adjust to the level of an industry.