• Journal of the Korea Convergence Society
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• v.11 no.9
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• pp.351-358
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• 2020

The purpose of this study is to investigate the effect of gratitude disposition of geriatric hospital employees on job satisfaction and life satisfaction, and the moderating effect of the gratitude diary experience. A total of 485 copies of the research questionnaire were selected for workers in four geriatric hospitals who are promoting campaigns related to the gratitude diary. For data processing, a simple or hierarchical regression analysis was performed using SPSS 26.0. As a result of the study, The gratitude disposition had a statistically significant effect on job satisfaction and life satisfaction. However, the effect of gratitude disposition on job satisfaction and life satisfaction and the moderating effect of the audit diary experience were not statistically significant. The purpose of this study is to develop programs for job satisfaction and life satisfaction of geriatric hospital employees and provide basic data on manpower management of geriatric hospital.

• The Korean Journal of Elementary Counseling
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• v.8 no.1
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• pp.79-94
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• 2009

The objective of the present study was to develop a thanksgiving program for high grade elementary students' anger control and analyze its effects. For this purpose, we set research question 'Does a thanksgiving program have an effect on children's anger control?' and applied a 10 session thanksgiving program to 30 fifth graders in a class, for which the present research was the class teacher, at K Elementary School. A thanksgiving program is a group counseling program that induces the participants to think what a thankful mind is, to find things to thank for around, and to express thanks through specific actions. This study was conducted in a way different from previous research that obtains data from a control group who do not participate in the program and an experimental group who participate in the program In this study, the effect of the program was analyzed according to the level of participation in the experiment. For this, the children were divided into two groups using coupons after the application of the program, and the effect of the thanksgiving program was examined through comparative analysis between the groups and within each group using data obtained from a pretest and a posttest with an anger scale. According to the results, significant changes caused by the positive effect of thanksgiving were observed in the five areas of anger, which are state anger, trait anger, anger repression, anger expression and anger control. That is, the thanksgiving program developed using thanks was found effective in elementary children's anger control. This conclusion is consistent with the reports by Rho Ji hye (2005), Kwon Sean jung et al. (2006), and Kim Dong hee (2008) that a thanksgiving program based on the emotion of thanks can control the emotion of anger.

• The Korean Journal of Elementary Counseling
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• v.10 no.1
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• pp.1-17
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• 2011

The purpose of this study was to review of the psychology experiment researches in gratitude and the definition of gratitude, the effects of gratitude on happiness and mental health was examined. And examine the effectiveness of the cognitive behavioral gratitude program on gratitude disposition and happiness for elementary school students. The subject group consists of 2 classes from the 5th grade at G elementary school in Daejeon. For the experimental group, total 10 sessions of a cognitive behavioral gratitude program were applied once a week for 10 weeks, while there's no special treatment to the control group, The result were as follows. Cognitive behavioral gratitude program is shown to very effective in improving on gratitude disposition and happiness for elementary school students.

• Management & Information Systems Review
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• v.31 no.1
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• pp.221-246
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• 2012

The study examines the effects that non-audit service and firm's ownership structure might have on the value relevance directly or indirectly. This investigation is based on prior research which suggests that the audit firms' non-audit services is likely to adversely affect investors' perceptions of the credibility of financial reporting and that corporate governance are likely to mitigate the adverse this kind of non-audit services effects. The sample consists of non-banking firms listed on the Korea Exchange that reported annual financial statements over the period from 2004 to 2008. In the setting, stock returns as proxy for capital market response, auditor quality(measured as the discretionary accruals) is endogenously determined. This study employs a structural equation model to take into account the endogenous variables under study. The analysis influences through the path analysis that ownership structure suppress the market response through audit quality and also the non-audit service have influence on the market response through audit quality. The results of this study contribute to the literature in the following ways. First, this provides direct evidence that there is a negative association between audit firms' client importance and the value relevance. Second, the findings that the negative association is attenuated for audit quality support the findings of prior studies which present that corporate governance provide higher credibility of financial reports.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 1995.04a
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• pp.143-152
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• 1995

현대 감사에서 한정된 자원으로 통제 및 감사의 효과(목적)를 최대로 달성하기 위해 통제요소의 상대적인 중요도 파악 및 우선순위 설정이 필요해짐에 따라, 감사인의 판단에 기초한 정보시스템 내부통제 요소의 중요도 평가가 감사에 있어 매우 중요한 관건이 되고있다. 특히 조직에 LAN이 보급되면서 LAN의 환경적 특징으로 인해 통제시스템이 취약해 질 가능성과 이에 대한 보완 방안에 관한 연구가 시작되고 있는데, AHP(Analytic Hierarchy Process)모델을 응용한 Harper(1988)의 중요도 평가에 관한 연구는 시스템 감사인의 LAN 통제 평가의 효율화에 기여할 수 있다는 평가를 받고 있다. 그러나 Harper이 연구에서는 모델에 LAN을 고려한 시스템 감사 목적 (통제설치 기준)의 중요도를 고려하지 못하여 모델에서 결정된 통제요소의 중요도 순위가 부적절할 가능성을 갖는다. 만약 통제요소의 중요도가 부적절할 경우, 이는 LAN 통제 평가와 관련한 시스템 감사의 효율화 뿐 아니라 효과성을 해칠 가능성을 갖게된다. 본 연구는 이와같은 논의를 토대로 기존 연구가 갖는 문제점을 보완, LAN 통제요소의 적절할 평가 방안에 관한 연구를 진행할 것이다.

• Journal of the Korea Convergence Society
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• v.11 no.2
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• pp.139-145
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• 2020

The purpose of this study was to investigate the relationship between mindfulness (K-MAAS), Gratitude(Gratitude Questionnaire, GQ-6), and career decision-making self-efficacy (CDSES-SF) as a factor influencing adults career development. Subjects were 89 adults in cyber university and graduate school. SPSS 23.0 and PROCESS Macro were used for data analysis. As a result, there was a significant correlation between gratitude, mindfulness, and career decision-making self-efficacy. Also, the mediating effect was shown between GQ-6, CDSES-SF, and K-MAAS. The direct effect of GQ-6 and CDSES-SF was found to be a positive relationship, and indirect and total effects were also significant. This suggests that mindfulness is mediated in part by the relationship between gratitude and career decision-making self-efficacy. To improve career decision-making self-efficacy, group counseling and education programs are needed to experience gratitude and mindfulness.

• The Korean Journal of Elementary Counseling
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• v.11 no.1
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• pp.107-122
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• 2012

This study examined the effects of gratitude enrichment program on the school adjustment, life satisfaction, and emotional-behavioral problems of children. The subjects were 5th grade 69 boys and girls(experimental group: 34, control group: 35). School adjustment, life satisfaction, and emotional-behavioral problems were measured before and after the program intervention. The findings showed that the gratitude enrichment program increased the school adjustment and life satisfaction. But it was not effective in decreasing the emotional-behavioral problems of children. The importance and necessity of gratitude enrichment program and education activities were discussed.

• 한국IT서비스학회:학술대회논문집
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• 2002.11a
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• pp.209-214
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• 2002

오늘날 정보와 정보시스템은 조직의 핵심 자원 중의 하나이다. 이러한 자원이 효율적이고 효과적으로 활용되지 못하면, 조직의 전략적인 목표 달성에 지장을 초래하게 된다. 이처럼 중요한 자원을 효율적이고 효과적으로 관리하기 위해서는 정보시스템에 대한 적절한 통제가 수립되고 이러한 통제가 적절하게 작동하는지를 점검하고, 여기에 대해서 조언을 해 주는 기능, 즉 정보시스템 감사 기능을 수립하여 실행하는 것이 필요하다. 그러나 정보시스템 통제/감사 체계를 도입하더라도 그 수준은 조직에 따라서 달라질 필요가 있다. 본 논문에서는 이러한 정보시스템 감사/통제 성숙수준을 평가할 수 있는 한 모델인 CobiT의 기본 개념과 적용 사례에 대해서 알아본다.

• 한국정책학회보
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• v.23 no.3
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• pp.161-198
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• 2014

The various types of improper usages in the process of delivering social services have been increasingly paid to attention in South Korea. This study, relying on empirical data about the various improper behaviors, explore whether the audit activity can reduce the degree of the improper behavior. In order to estimate the impact of the audit, we use the DID(Difference in difference) method, comparing the experimental group with the audit treatment and the control group without it. We control for size(the number of Service personnel and user), types of social service (elderly, disabled, etc.), organizational forms(profit, non-profit), region(metropolitan areas, small-medium cities, rural areas), and the number times of audit (1, 2, and 3 number). Our empirical results show that the audit decreased the ratio of payment violation by about 4.02 percent, the number of violations from providers' improper payment by approximately 5.07 and the number of violations from users' improper payment by approximately 9.59. Further research is required to explore why and how the audit can decrease the improper usage in social service with rigorous theoretical models.

• The Journal of the Korea Contents Association
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• v.20 no.1
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• pp.427-436
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• 2020

Prior literature shows that audit market concentration which is measured as the Herfindahl index is negatively associated with audit quality in Korea. This study analyzes whether characteristics of an audit committee have effect on the relation between audit market concentration and audit quality. This is because it is expected that effective audit committees restrict the tendency of dominant auditors to neglect their duties. The empirical results of this study using the sample firms having an audit committee listed in the Korea Composite Stock Price Index market for 2006-2015 are summarized as follows. First, consistent with prior research, audit quality decreases as audit market concentration increases. However, audit quality is not lowered as audit market concentration rises only when the audit committee has financial expertise among representative characteristics of an audit committee - independence, financial expertise, and activity. This research finds contributions in that it explores the effect of audit committee characteristics on audit quality in consideration of audit market concentration and utilizes the differential types of the characteristics of an audit committee at the same time.