Kyoritsu Womens University & Junior College: KWU Repository / 共立女子大学リポジトリ
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Cost Accounting Assumptions for Waste to be Revisited : In Readiness for the 60th Anniversary of the Cost Accounting Standards
Get PDFIn readiness for the 60th anniversary of the Japanese Cost Accounting Standards next year, this article revisits the fundamentals of “waste” (e.g., how to calculate waste in terms of equivalent units), together with related formulas. This is shown by following the established practice of converting the “Process Cost Component Chart” to the “Equivalent Units Chart”.
This article then deals with the WIP Conversion Coefficient using an example of crafting a tote bag out of a leather sheet, and draws attention to the convention of setting an upper limit of one (100%) onto the production progress rate for the E-WIP, and argues that this practice would lead to erroneous outcomes.
Finally, the article presents the general formula of Process Costing using the FIFO and Method of Non-Neglect and offers an alternative method for computing “Costs of Waste Occurring from the BWIP”, where conventional assumptions are disapplied.
The research method employed in this article is conceptual and deductive, stemming from academic theories and practices observed in the field of cost accounting.departmental bulletin pape
Designs of Wooden molds for Japanese sweets in Surugaya’s Kashikigata
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A Study of Self-Care and Differences in HbA1c Level（NGSP）on Work-Stress, Life-Habits and Individual Factors
Get PDF本研究は，就労する糖尿病患者のセルフケアやHbA1c値のコントロールの違いが，ワークストレスや生活習慣，個人要因の違いについて検討することを目的とした。対象者は就労する40〜 60歳代の２型糖尿病患者692名であった。セルフケアが十分にできている人は，規則的に食事を取り，食事バランスも取れていること，仕事面で裁量度があり，時間管理能力が高いこと，セルフケアを行うための自己効力感が高く合理化は低いという特徴が認められた。HbA1c値において群間差が認められたのは自己効力感だけであり，HbA1c値のコントロールが良い人で最も自己効力感が高いことかわかった。セルフケアとHbA1c値の交互作用は認められなかった。この結果は，セルフケアができていれば，血糖コントロールができているということを意味する。The purpose of this study was to examine the differences in self-care and control of HbA1c level among working diabetics patients on work-stress, life-habits and individual factors.Participants were 692 working type ２ diabetics mellitus, whose ages were raged 40 to 60 years.Participants who were in good self-care level were characterized by having regular meals, and well-balanced meals, high latitude in work and time management skills, and high self-efficacy for self-care and low rationalization as coping. HbA1c levels showed a difference in only self-efficacy.Self-efficacy was highest in lower controlled HbA1c participants. There was no interaction between self-care and HbA1c levels. This result indicates that good self-care might affect better glycemic control.departmental bulletin pape
The Development of Pre-extensive Reading Materials for Successful Practices in EFL Classrooms
Get PDFExtensive reading（ER） has gained wide popularity, especially in the context of English as a foreign language（EFL）, because it provides opportunities for exposure to authentic English without having to travel abroad. Although numerous studies have examined the effect of ER programs in EFL contexts, particularly regarding linguistic gains（e.g., vocabulary and reading speed）, fewer studies have focused on ER material. Therefore, I conducted a study on the issues in administering ER in EFL contexts and discuss how the pre-ER materials developed for EFL classrooms have addressed the issues.departmental bulletin pape
Attitudes of nursing students toward working in home-visit nursing immediately after graduation : Results of interviews with interested students
Get PDF目的： 本研究では在宅看護に興味関心を持つ看護学生のインタビュー調査から新卒での訪問看護への就業に対する意識を明らかにする。
方法： 卒業研究または分野選択制実習を在宅看護分野としている看護学生11名にグループインタビューを実施し、質的帰納的分析を行った。
結果： 学生の新卒での訪問看護への就業に対する意識として、【病院で多様な経験を積んでから訪問看護への就業を考えたい】【十分な卒後教育を受けたい】【新卒訪問看護就業の情報が少ない】【希少ゆえハードルが高い】【生活をみる視点を身につけやすい】の5カテゴリが明らかとなった。
考察： 学生は、看護師としての多様な経験と学習の機会のニーズ、新卒での訪問看護就業に関する情報不足と不達、新卒訪問看護のメリットを感じていた。今後、学生の新卒での訪問看護就業を促進するための方策として、教育体制の充実、新卒での訪問看護就業に関する情報発信、新卒訪問看護の利点の提示が示唆された。Objective: This study clarifies the attitudes of nursing students toward working in home-visit nursing immediately after graduating by interviews with interested students.
Method: Group interviews were held with 11 nursing students who had selected the home care nursing field for their graduation research or for their elective training course, and qualitative and inductive analyses were performed.
Result: Attitudes regarding home visit nursing as a career immediately after graduating were abstracted into the five categories of: “Wanting to consider to work in home-visit nursing after gain many experiences in hospital,” “Wanting to receive sufficient postgraduate education,” “Scarcity of information regarding home visit nursing jobs for graduating students,” “Barriers to entry due to its being an unusual profession,” and “Ease of developing a perspective based on seeing how patients live.”departmental bulletin pape
A study on two female motifs on the dress owned by Kyoritsu Women's University Museum.
Get PDFKyoritsu Women's University Museum has the dress (ID 1501) made in the 1910s. This dress has two female motifs at the bottom of it. It has been presumed that they were related to “Greek style”. However, this statement can be different from fact because most of the ancient Greek costumes have different drapes from the ones the motifs have. In this paper, we will investigate what was in actuality selected for creating the motifs.
As a result, we found the motifs are composed of more than two paintings as models. One was painted in the Roman period. In this painting, we can see a female that has a drape. The drape is similar to the ones the motifs have. From this point of view, we conclude the style of expression of the drape is influenced by the paintings in the Roman period. The other is the painting of the Baroque era. In terms of pose, this resembles the one the female on the dress strikes. Therefore, when the motifs on the dress were created, there is a high possibility this painting of the Baroque period was chosen as a model of it.
Finally, these results show there is a similarity between these paintings in the Roman period and in the Baroque period; the subject of both are related to ancient mythology of Europe. In the 1910s, people in Europe could pay attention to “ancient” because of the excavation of Pompeii. For this reason, these paintings could be selected as models.departmental bulletin pape
The effects of community health nursing education on hospital nurses’ perception of essential learning contents in the basic nursing education
Get PDF目的： 看護基礎教育における地域看護学の学修が、看護基礎教育における必須の学習内容に関する病院看護師の認識に与える影響を明らかにすることを目的とした。
方法： 病院に勤務する看護師513名を対象とし、無記名自記式質問紙調査を実施した。地域看護学の学修経験と地域看護学教育の必要性の認識並びに看護基礎教育における必須の学修内容の認識について調査し、地域看護学の学修経験、看護基礎教育における学修内容の必要性認識の関連について分析した。
結果： 地域看護学の学修経験を有する者で92.2％、学修経験のない者で72.0％が地域看護学教育を必要と認識していた。また、地域看護学の学習経験は、看護基礎教育における学修内容6項目の必要性に対する認識に独立して影響を与えることが示された。
考察： 地域看護学教育は、病院看護師の看護の対象の広がりや、看護師の代弁者としての役割、市民と連携する役割の理解につながることが示唆された。Objective: The purpose of this study was to clarify the effects of community health nursing education on hospital nurses’ perception of essential learning contents in the basic nursing education.
Methods: An anonymous self-administered questionnaire survey was conducted on 513 nurses working in a hospital. Learning experience in community health nursing, the perception of the necessity of community health nursing education and the perception of the essential learning contents in the basic nursing education were investigated. Then the relationships between learning experience in community health nursing and nurses’ perception of essential learning contents in the basic nursing education were analyzed.
Results: The necessity of community health nursing education was understood by 92.2% nurses in community health nursing learned group. On the other hand, that was understood by 72.0% nurses in community health nursing not-learned group. Moreover, it was shown that the learning experience of community health nursing has an independent influence on the understanding of the necessity of six items of learning contents in the nursing basic education.
Discussions: It was suggested that community health nursing education would lead to the hospital nurses’ comprehension of a broad base of clients, their role as advocator, and their role in collaboration with citizens.departmental bulletin pape
The current status of prenatal comfort in the latter period of pregnancy and consideration of perinatal nursing
Get PDF目的：妊娠後期における妊婦の主観的な快適性の現状について、初妊婦・経妊婦を比較して明らかにし、妊婦の快適性を向上する支援を検討する。
方法：妊娠後期の妊婦87名を対象とし、既存の妊娠期快適性尺度5因子35項目を使用し、快適性の現状を質問紙調査した。
結果：因子ごとに初妊婦・経妊婦の2群間の差を検定したところ、第Ⅰ因子【父親へと成長する夫との関係性の深まり】のみ有意差を認めた（初妊婦43.3点、経妊婦37.2点、p ＜ 0.001）。低得点者9名ついての初妊婦・経妊婦の2群間比較および高齢妊婦群と非高齢妊婦群の比較では、妊娠期快適性平均得点に有意差を認めなかった。
考察：経妊婦に対する夫婦関係を促進する支援の充足およびマイナートラブル、夫婦関係、妊娠の受容や周囲からの支援の視点から妊婦と家族をみつめ、快適性に影響する個別的な要素を探る糸口を得て、快適性を向上する支援を提供する必要がある。departmental bulletin pape