• Management & Information Systems Review
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• v.29 no.4
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• pp.23-44
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• 2010

This study examines the value-relevance of accruals and discretionary accruals. Also, by examining the effects of the corporate life-cycle on these relationship, this study is able to provide evidence of the value-relevance of accruals and discretionary accruals measures in the economic context of life-cycle theory. This study uses results based on life-cycle classification methods developed by Anthony and Ramesh(1992), adjust Jones model and Dechow Dechev(2002) model. We classify firms using individuals variables(sales growth, capital expenditure growth, employee growth) and then use a composite score obtained from all variables for classification. Our sample consists of 272 firms listed in the Korean Stock Exchange during 14 years(1996-2009). Our final sample for regression variables consists of 2,448 firm-year observations. This evidence implies that the value-relevance of accruals and discretionary accruals in the growth and mature stage can have positive impact on the price but in the decline the value-relevance of accruals and discretionary accruals can have negative impact on the price. The results mean that discretionary accruals communicate managements' private information in the growth stage, but. earnings management in the decline stage. The results of this study suggest that corporate life cycle stages influence the value-relevance of accruals and discretionary accruals measures.

• 한국노년학
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• v.29 no.3
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• pp.953-970
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• 2009

The successful aging paradigm suggests that the elderly keep their social ties and actively participate in various activities in later life. Many Korean studies on aging, however, have overlooked the importance of various social activities and relationships beyond kinship. This article aims to investigate the perceived social activities among Korean elders to comprehend the subjectivity of successful aging. 613 respondents, over 50 years old, are selected from a national survey data which was collected by face-to-face interview based on the structured questionnaire. The respondents are classified into pre old (50-64), young old (65-74), old old (over 75). Major findings are as follows. The social activities are grouped into two sub-categories: 'relational activity' and 'productive activity'. The activity types are different by the age cohorts. Various activities are considered in terms of one's needs or motivations, and properly chosen based on the subjective evaluation during life course. Both demographic variables such as sex, area and social context variables such as marital status, living-together show influence on the activity type choices. Plans for later life and work ethics are important as well. Policies regarding social participation emphasizing productivity should positively consider relational motives, as perceived by the Korean elderly.

• Journal of Practical Engineering Education
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• v.13 no.2
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• pp.333-349
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• 2021

The fourth industrial revolution based on information and communication technology has increased the need for an environment where contents in new technologies can be learned for the development of lifelong vocational capabilities. To prepare for this, K University's online lifelong education center has established STEP, a smart learning platform. In this study, we conducted a study and other platform case analysis for STEP learner types, a survey of learners, and a comprehensive analysis based on these results to classify characteristics by learner types. It also intended to establish a plan to provide customized services to meet the needs of STEP learners in the future. The derived results are as follows. It is necessary to constantly manage learning content difficulty and learning motivation survey, and also needs to refine the operation of learning content in terms of learning composition. In addition, it is important to secure specialized content, to manage vulnerable learners, to actively introduce a learner support system and various educational methods.

• Journal of the Korean Society of Floral Art and Design
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• no.42
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• pp.133-144
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• 2020

Anthropomorphism is one of the commonly used appeal methods in the field of communication design. Almost all visual images that humans encounter are exposed to this anthropomorphism, and we are consciously or unconsciously utilizing or being used. In addition, anthropomorphism can be found in almost all cultures and arts rather than in a specific field of study. Therefore, in this paper, the personification is redefined based on the relationship formation structure based on the anthropomorphic cases observed in culture and art and the results of previous studies. In addition, the personification form is defined as two kinds of personification and inverse personification according to the subject of relationship formation based on the personification type and gesture list derived from the previous study on the personification technique. Through the application cases of anthropomorphic techniques, which are appealed across the design domain, the effective anthropomorphic application system was defined. The definition of anthropomorphic relationship formation and anthropomorphic application system provided a framework for anthropomorphic techniques that could lead to effective audience satisfaction in various media. In addition, through the personification application system that synchronizes the characteristics of the conceptual traits of the medium with the gesture list and the personification type classification, it was confirmed that a device for communicating with the owner can be provided with a powerful and effective personification technique.

• Journal of The Korean Association For Science Education
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• v.22 no.3
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• pp.671-681
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• 2002

The idea that parental involvement has a positive influence on gifted children is so intuitively appearing that society in general. and educators in particular, have considered parental involvement as the remedy for many problems in education. However the vast proportion of the literatures in this area give results qualitatively. Among the empirical studies that have investigated this issue quantitatively, there appear to be considerable inconsistencies. A meta-analysis was conducted to synthesize the quantitative literatures about the relationship between parental involvement and gifted development. The findings reveal a moderate relationship between parental involvement and gifted development. We focused on the effect between parental involvement and gifted development, and conducted meta-analysis involving correlation coefficients between the two constructs. Using correlation coefficients, We can get the effect size, and explain the influence. We initially identified 539 articles over twelve-year period. Based on abstracts of these 539 articles, 463 studies were used for analyzing the current stream of the study. Finally, 15 studies met our inclusion criteria, and were subsequently used in this meta-analysis. From the 15 studies, 37 variables influenced on gifted development were collected. Using meta-analysis, it is revealed that internal effects for gifted development have stronger relationship than parents' socioeconomic status. In addition, the differences between female and male student have been reducing.

• The Journal of the Korea Contents Association
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• v.19 no.10
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• pp.385-396
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• 2019

This study was conducted to explore the characteristics of learner who showed free riding behavior in online collaborative learning. For this, 290 students from three universities in the metropolitan area were studied. The collected data are as follows. Learner characteristics are learning strategy, learning motivation, academic retardation behavior, and learning disposition. Interaction distinguished between frequency and type of message. Interaction levels were collected with frequency. The subjects with less than 5 interaction frequencies were defined as free-riding students. 43 students were classified as free riders. Learner characteristics were analyzed by cluster analysis. As a result, the learner characteristics were divided into five groups. All the free riding students belonged to 4 groups. The learner characteristics of 4 groups are as follows. First, the level of the learning strategy is very low. Second, learning motivation has a high tendency toward performance - oriented approach and high tendency to avoid performance. This tends to deliberately avoid learning. Third, the level of delayed behavior is high. This is deliberately putting off student activities. Fourth, learning tendency is high in academic anxiety, task value, self efficacy and learning belief are very low. This is a lack of confidence in learning.

• Cartoon and Animation Studies
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• s.35
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• pp.291-312
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• 2014

This study is based on the theory of R.Caillois about element of play which is motivated to infant for studying Hangul. The ultimate goal of play has to be accompanied by pleasure. And learning means permanent changes from experiences for the individual's. Play and learning, these two elements are united to the genre of serious game since the GBL (game based learning) was lead. Most importantly, in order to achieve their own Hangul learning is the fun. Coupled with fun and learning has an important issue for flow because concentration is low in infants than adults. In this case study is to know about fun factor has been applied effectively to Hangul serious mobile game. 20 Infant Hangul mobile serious games of Google Android mobile game section were selected as a case study based on more than 10,000 downloads and user's review rate by April 22, 2014. After that is currently available on the market can play a variety of cases of infant learning Hangul from previous research of R.Caillois offers four categories of play. R.Caillois of Agon, Mimicry, Alea, Ilinx have unique characteristics in comparison with its functional characteristics Hangul four are present any role in Hangul serious mobile games. As a result of the cases selected and the rules of the game will include a maximum of two of the most common types of Agon. Each attribute of the play, rather than one single factor is applied to four kinds of game play performance when properties are distributed to experience together gave the best flow. As a result of this study will be a based research for infants Hangul serious mobile game reflects the properties of the elements of a fun game that you want to combine learning.

• Archives of design research
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• v.13 no.4
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• pp.163-174
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• 2000

issued in the U.S is a magazine specialized in graphic design, which has a totally different style from commercial magazines such as show case. The main motive why Rudy VanderLans, the publisher, first issued this magazine in the early 1980s is his assertion that there is no design paradigm of universial concept in the aspect of viaual communication design. Also, it started from his recognition that a medium for letting a new generation's show their liberal thinking and experimental expressions. This study looks at theologies and assertions on new graphic concept, which is called the New Wave of graphic design by classifying the plans of into form and contents, and analyzes its specialty in design. Also, this study examines the overall trends of non-Grid editorial design since the modern style. By doing so, I could have a general look at the progressive traits and their futuristic directions that become to have a shorter life cycle with the advent of the 21st century's information era, high-tech media and the change of production environment by digital technology.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.11
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• pp.110-117
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• 2017

In the construction of high-rise residential buildings in which the finishing works are done repetitively in each housing unit, the construction period and cost can be reduced, while maintaining the quality, if the work process is properly managed in order for the resources to be input continuously. Time management methods such as the Bar Chart, CPM and LOB are not appropriate, due to the difficulties involved in the diagraming of repetitive works and applying them to the project. The Tact method also has difficulties in maintaining a constant work flow and needs significant effort and cooperation from the subcontractors to allocate the resources consistently. Partitioning, base works for finishing, floor mortar plastering and the final finishing work are done sequentially in residential buildings projects, and there are many repetitive activities which differ in terms of the work method, work area and productivity. If these repetitive activities are synchronized or converged toward the last work area, the goal of process management can be achieved effectively. Therefore, a process planning method for the finishing works of residential building projects is proposed, which takes into consideration elements, such as the sequential relation between the activities in each housing unit and classification of repetitive works in terms of their management method, work area and production rate, for the continuous input of resources into the housing units.

• Journal of Digital Convergence
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• v.14 no.8
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• pp.19-36
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• 2016

The purpose of this study was to analyze domestic and overseas cases of flipped learning instructional design model and actual classes in K-12 Education, and find out educational implications in order to design effective flipped learning. Papers, 14 articles in domestic and international journals, were collected. As results of the analysis, first, flipped learning instructional model was presented as flipped learning that applied to ADDIE model and 8C model etc. Second, 'Activities before classroom' consisted of watching lecture videos, lecture notes etc. 'Activities during classroom' was checking prior learning in early stage, individual activities and cooperative activities in middle stage, and solving quizzes, reviewing in later stage. After class, students performed tasks and questions&answers. Third, in case of creating lecture video, they used application such as Screencast-o-matic, Explain Everything; In contrast, some cases utilized online web-sites such as YouTube or Phet. Fourth, positive results were shown in learners' academic achievement, motivation and learning attitude etc. This research has a significance in terms of analyzing the flipped learning instructional model and flipped learning activities, and providing the preliminary data to facilitate the design for the effective flipped learning.