Kang, Minjung. 2018. “Functions of I mean in American Talk Shows”. The Sociolinguistic Journal of Korea 26(2). 63~84. This paper aims to find out roles of the discourse marker I mean in American talk shows. Ten interviews from six talk shows were analyzed for the investigation and the results indicate that there are some unique functions of I mean which do not seem to be mentioned in early studies: counter-accounting and footing shift functions. This study suggests that the counter-accounting function of I mean can appear in utterance-initial position when the interviewee does not agree with what the interviewer has mentioned. Also, the interviewee can use I mean as a footing shift marker to switch stances from an informative one to an entertaining one (or vice versa). Since these two functions seem to be connected to the institutional settings and goals of talk shows, it is crucial to study functions of I mean in accordance with types of institutional talk.

In this study, strawberry cultivation environment in a greenhouse located in Jeonju was monitored and internal environmental parameters were analyzed. Temperature, humidity, RAD, and PPF sensors were installed to monitor environmental conditions in the test greenhouse. Data were collected every 10 minutes during four winter months from sensors placed across the greenhouse to assess its permeability and environmental uniformity. Temperature and humidity inside the greenhouse were relatively uniform with negligible deviations among the center, south, and north; however, it was judged that further analysis of gradients of these parameters f rom the east to t he w est of t he g reenhouse w ould b e needed. Both R AD (Total solar radiation) a nd P PF (Photosynthetic photon flux) had high values on the south and were low on the north and the reduction rate of these parameters was 54% and 61%, respectively, indicating that a significant amount of light could not be transmitted. This implied a significant decrease in the amount of light entering the greenhouse during winter. Therefore, it is concluded that environmental control devices and auxiliary lighting are needed to achieve uniform greenhouse environment for efficient strawberry cultivation.

This study analyzed the association between IFRS adjustments, measured with the IFRS reconciliations, and the subsequent meeting of target earnings. IFRS adjustments include the amounts to be adjusted intentionally, as well as the differences in accounting standards. This study estimated intentional IFRS adjustments and analyzed their association with meeting target earnings. As the results of our analysis, meeting target earnings was associated positively with intentional IFRS adjustments for the total assets, was negatively associated with them for current assets, and was positively associated with them for non-current assets. Since understatement of current assets can be realized into earnings in a short period of time, it seems that current assets were underestimated intentionally in order to meet target earnings subsequently. In contrast, it is considered that non-current assets were overestimated to make them more likely to meet target earnings either by increasing the firm size or by improving financial solvency. The results of this study imply that IFRS adjustments are useful to manage earnings for meeting target earnings. Since accounting standards may be established and revised constantly, which adjustments for them may occur, the results on IFRS adjustments are expected to have implications for investors, policy-makers, and standards establishment entities.