• Title/Summary/Keyword: 수행성 검증

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The A Study on the Characteristics of Internal Control System's Operation and Accounting Information Quality - Focused on Hong Kong Public Company (내부시스템 운영과 회계정보 질의 특성에 대한 연구 - 홍콩 GEM상장 기업을 중심으로)

  • Kim, Dong-Il;Xu, Meng-Jun
    • Journal of Digital Convergence
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    • v.18 no.1
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    • pp.121-127
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    • 2020
  • This study analyzed through GEM-listed companies for verifying the interrelationship between positive and negative impacts on accounting information GEM-listed companies, whether venture firms operate the internal control operation system stably. Hong Kong's GEM listed company is a securities market similar to Korea's KOSDAQ market. To analyzing this study, used regression analysis method through internal control index to evaluate the operation of internal control system and discretionary accruals to evaluate the quality of accounting information. In this study, because profit adjustments used to realize through discretionary accruals, so analyzed using the modified Jones model to check whether the management deliberately transformed the company to realize future profits. In the empirical analysis, the correlation between the internal control index and the discretionary accruals to assess the quality of accounting information was able to find highly correlated. This study can provide useful guidance for evaluating the form and value of profit management of venture firms in the future, also would expect to help understand the financial environment of emerging venture firms.

The Development and Validation of Instructional Strategies Using the Advanced Laboratory Equipment(ALE) in Science High School Chemistry Classrooms: A Focus of UV-Visible and IR Spectrophotometer (과학고등학교 화학수업에서 첨단과학 실험기기 활용 수업 전략의 개발 및 타당화: 자외선-가시광선 및 적외선 분광기를 중심으로)

  • Jeon, Kyunghee;Park, Dahye;Jang, Nakhan;Park, Jongwook;Park, Jongseok
    • Journal of the Korean Chemical Society
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    • v.60 no.1
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    • pp.69-81
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    • 2016
  • The purpose of this study was to find out the validation of instructional strategies using the Advanced Laboratory Equipment (ALE class) by investigating science high school students’ perception on ALE in chemistry classrooms and to consider the need for development of teaching materials on ALE class. 7 sessions of ALE including experiments with innovative equipment were developed and applied to 21 students in D Science High School. At the end of the sessions, questionnaire was given to the students. We also collected qualitative data by interviewing 9 students who participated in the questionnaire. We analyzed the data collected by In-depth interviews and students’ experimental reports. The result showed that ALE class was effective to enhance students’ understanding of learning concepts because the experimental time was shortened in real time data processing. Some students showed creative performance on solving scientific problems by using everyday materials in experimental process and developed perceptions of practical inquiry. Through this process, students’ positive attitudes and interests in science and heuristic inquiry skills were also enhanced. Developing ALE lesson materials will be helpful for students to understand science and technology and the domain of science in broader contexts.

Evaluation of Suspended Solids and Eutrophication in Chungju Lake Using CE-QUAL-W2 (CE-QUAL-W2를 이용한 충주호의 부유물질 및 부영양화 모의평가)

  • Ahn, So Ra;Kim, Sang Ho;Yoon, Sung Wan;Kim, Seong Joon
    • Journal of Korea Water Resources Association
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    • v.46 no.11
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    • pp.1115-1128
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    • 2013
  • The purpose of this study is to evaluate the suspended solids and eutrophication processes relationships in Chungju lake using CE-QUAL-W2, two-dimensional (2D) longitudinal/vertical hydrodynamic and water quality model. For water quality modeling, the lake segmentation was configured as 7 branches system according to their shape and tributary distribution. The model was calibrated (2010) and validated (2008) using 2 years of field data of water temperature, suspended solids (SS), total nitrogen (TN), total phosphorus (TP) and algae (Chl-a). The water temperature began to increase in depth from April and the stratification occurred at about 10 m early July heavy rain. The high SS concentration of the interflow density currents entering from the watershed was well simulated especially for July 2008 heavy rainfall event. The simulated concentration range of TN and TP was acceptable, but the errors might occur form the poor reflection for sedimentation velocity of nitrogen component and adsorption-sediment of phosphorus in model. The concentration of Chl-a was simulated well with the algal growth patterns in summer of 2010 and 2008, but the error of under estimation may come from the use of width-averaged velocity and concentration, not considering the actual to one side inclination by wind effect.

Development of Business Process Model for Overseas Natural Gas Pipeline Project at the Project Planning Phase (해외 천연가스 파이프라인 사업 진출을 위한 사업계획단계 의사결정 프로세스 모델 구축)

  • Sin, Eonill;Han, Seung-Heon;Jang, Woosik;Lee, Yong-Wook
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.32 no.5D
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    • pp.473-481
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    • 2012
  • Demand of Natural Gas (NG) consumption is continuously increasing by long service life and low environmental impact than other fossil fuels. Because of this reasons, Gas wells exploration and huge LNG plant construction project are being boosted world-widely. Especially, overseas NG pipe-line projects are emerging by considering safe and efficiency at the inter-country sections. At the same time, Korean contractors are being achieved to record-breaking performance at 2011's overseas construction market and 80% of new-record was attained from overseas plant construction projects. Nevertheless, Korean contractors are behind than overseas leading contractors by geographical distance from gas wells and concentrated demand for storage plant. In these reasons, this paper aims to develop the standardized business process model(BPM) for overseas NG pipe-line project at project planning phase to support the project entry. To this aim, first of all, extract the BPM through the broad literature and overseas construction market review and domestic/overseas pipe-line project analysis. Second, Test-bed was performed to confirm of practical applicability by 4 experts. And then 15 experts survey were performed to validate the usability and effectiveness of BPM for overseas NG pipe-line project. Consequently, if Korean contractors are using this BPM with their own know-how and experiences, it will be returned to more reasonable and rational references for decision making in overseas NG pipe-line project.

The Investigation on the Behavior of Beam-Column Joint with High and Low Strength Concerte (고강도와 보통강도 콘크리트를 사용한 보-기둥 접합부의 구조적 거동)

  • 신성우;이광수;문정일;안종문;박희민;장일영
    • Magazine of the Korea Concrete Institute
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    • v.4 no.1
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    • pp.119-126
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    • 1992
  • AC] 318-H9 Recommended that when the specified compressive strength of concrete in a column is greater than 1. 4 times that specified for a floor system, top surface of the colurrm concrete shall extend 2ftU;OOrrun) into the slab from the face of colUlml to avoid unexpected brittle failure. The purpose of this investigation is to suggest the basic information for the structural safety, The major variables are com preSSlve strength of concrete, shear confinement ratio, and loading types. The test results showed that the load capaCIty of speCImen subjected to monotOI1lC loading had more than that of specimen subjected to one way cyclic loading. The failure modes of specimens under cyclic loading were concentrated at 5-20cm apart region from beam-column joint face and ductility index are increased with increasing of shear confinement ratio. Keywords: ACI 318-89, High and Low Strength Concrete, Beam-Column Joint, Shear Confinement Ratio, Loading Type, Ductility Index, Extension Distance.

A Comparative Case Study on Sampling Methods for Cost-Effective Forest Inventory: Focused on Random, Systematic and Line Sampling (비용 효율적 표준지 조사를 위한 표본추출방법 비교 사례연구: 임의추출법, 계통추출법, 선상추출법을 중심으로)

  • Park, Joowon;Cho, Seungwan;Kim, Dong-geun;Jung, Geonhwi;Kim, Bomi;Woo, Heesung
    • Journal of Korean Society of Forest Science
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    • v.109 no.3
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    • pp.291-299
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    • 2020
  • The purpose of this study was to propose the most cost-effective sampling method, by analyzing the cost of forest resource investigation per sampling method for the planned harvesting area of in Chunyang-myeon, Byeonghwa-gun, Gyeongsangbuk-do, Korea. For this study, three sampling methods were selected: random sampling method, systematic sampling method, and line transect method. For each method, sample size, hourly wage, number of sample points, survey time, travel time, the sample error rate of the estimated average volume, and the desired sampling error rate were used to calculate the cost of forest resource inventories. Thus, 10 sampling points were extracted for each sampling method, and the factors required for cost analysis were calculated via a field survey. As a result, the field survey cost per ha using the random sampling method was found to be have the lowest cost, regardless of the desired sampling error rate, followed by the systematic sampling method, and the line transect method.

Effects of Acanthopanax senticosus Water Extract on Glucose-Regulating Mechanisms in HepG2 Cells (가시오갈피 물 추출물이 간세포에서 포도당 이용 대사에 미치는 영향)

  • Kim, Dae-Jung;Kang, Yun Hwan;Kim, Kyoung Kon;Kim, Tae Woo;Park, Jae Bong;Choe, Myeon
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.46 no.5
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    • pp.552-561
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    • 2017
  • This study aimed to investigate glucose uptake mechanisms and metabolic mechanisms for absorbed glucose in HepG2 cells treated with Acanthopanax senticosus water extract (ASW). A colorimetric assay kit was used to measure polyphenol content, glucokinase (GK) activity, glucose uptake, glucose consumption in cell culture medium, and glycogen content. RT-PCR and western blotting were performed to examine changes in the expression levels of glucose transporter 2 (GLUT2), hepatocyte nuclear factor $1{\alpha}$ ($HNF-1{\alpha}$), phosphatidylinositol 3-kinase (PI3k), protein kinase B (Akt), phospho-AMP-activated protein kinase (AMPK), phosphoenolpyruvate carboxykinase, GK, and glycogen synthase kinase $3{\beta}$ ($GSK3{\beta}$). Increased glucose uptake upon ASW treatment was confirmed to result from increased expression of $HNF-1{\alpha}$, which is one of the transcription factors acting on the GLUT2 promoter. From the measurements of GK activity, we observed that ASW had an effect on glucose phosphorylation, and we also confirmed that increased AMPK phosphorylation promoted glycolysis and suppressed gluconeogenesis. We confirmed that the increase in glycogen upon ASW treatment was induced by activation of Akt by PI3k, followed by phosphorylation of $GSK3{\beta}$. This study demonstrates that ASW activates glucose metabolic mechanisms in liver cells and is therefore a potential candidate to alleviate diabetes.

A Software Method for Improving the Performance of Real-time Rendering of 3D Games (3D 게임의 실시간 렌더링 속도 향상을 위한 소프트웨어적 기법)

  • Whang, Suk-Min;Sung, Mee-Young;You, Yong-Hee;Kim, Nam-Joong
    • Journal of Korea Game Society
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    • v.6 no.4
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    • pp.55-61
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    • 2006
  • Graphics rendering pipeline (application, geometry, and rasterizer) is the core of real-time graphics which is the most important functionality for computer games. Usually this rendering process is completed by both the CPU and the GPU, and a bottleneck can be located either in the CPU or the GPU. This paper focuses on reducing the bottleneck between the CPU and the GPU. We are proposing a method for improving the performance of parallel processing for real-time graphics rendering by separating the CPU operations (usually performed using a thread) into two parts: pure CPU operations and operations related to the GPU, and let them operate in parallel. This allows for maximizing the parallelism in processing the communication between the CPU and the GPU. Some experiments lead us to confirm that our method proposed in this paper can allow for faster graphics rendering. In addition to our method of using a dedicated thread for GPU related operations, we are also proposing an algorithm for balancing the graphics pipeline using the idle time due to the bottleneck. We have implemented the two methods proposed in this paper in our networked 3D game engine and verified that our methods are effective in real systems.

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Revalidation of Measuring Instrument Systems Thinking and Comparison of Systems Thinking between Science and General High School Students (과학 고등학교와 일반 고등학교 학생들을 대상으로 시스템 사고측정 도구의 타당도 검증 및 시스템 사고 비교)

  • Lee, Hyonyong;Lee, Hyundong
    • Journal of The Korean Association For Science Education
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    • v.33 no.6
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    • pp.1237-1247
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    • 2013
  • The purposes of this study are 1) to revalidate the developed Measuring Instrument Systems Thinking and 2) to compare systems thinking skills between gifted and non-gifted high school students. For the test, 116 gifted science students and 553 non-gifted students were sampled from high schools. Exploratory factor analysis and confirmatory factor analysis were performed and Independent t-test was performed using the average of the two groups. The finding of the exploratory factor analysis indicated 5 factors in the model with 4 items per single factor. The result of confirmatory factor analysis was generally appropriate and acceptable (5 factor model: ${\chi}^2/df$ : 2.765, TLI=.907, CFI=.929, IFI=.930, RMSEA=.044). The reliability for 20 items turned out to be high because the Cronbach's alphas were at .875 and .693~.751 per each factor. In addition, the result of t-test showed that systems thinking skills among gifted science students were significantly higher than non-gifted students. This study could be expanded to measuring systems thinking with qualitative research tools and to various school levels.

Evaluation on the Compression Capacity of Transfer Slab Systems according to the Variation of Column Length (기둥의 길이변화에 따른 전이슬래브 시스템의 압축성능 평가)

  • Sim, Yeon-Ju;Choi, Chang-Sik
    • Journal of the Korea Concrete Institute
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    • v.28 no.6
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    • pp.695-702
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    • 2016
  • This paper presents compression capacity of transfer system in pilotis subjected to axial load. Recently, transfer system is usually used in low floors of wall-typed apartments when members' sections are suddenly changed between upper walls and bottom columns. It can help transfer loads from the walls to the columns. Especially, a transfer girder system is usually used as one of transfer systems applied to a pilotis. However, the transfer girder system has low constructability and economics. Therefore, the other transfer system with transfer slab was suggested and has been studied. In this paper, to evaluate the compression capacity of transfer slab, tests were conducted on pilotis transfer slab systems subjected to axial load. First of all, two specimens were determined by FEM. The main parameter is length of the bottom columns. The lengh of the bottom columns were 40% and 50% of length of upper walls in the tranfer slab specimens. Results showed that the compression capacity of piloti transfer systems subjected to axial load was affected by length of bottom columns. The compression capacity is 52% higher than design strength for specimen with the bottom column's length of 40% of length of the upper wall and 46% for specimen with the bottom column's length of 50% of length of the upper wall.