• Journal of Digital Convergence
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• v.18 no.6
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• pp.157-166
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• 2020

Firms perform various actions that affect management performance measurement by managing the volatility and capital cost of reported income through income smoothing. This study attempted to analyze with a focus on the relationship between managerial competence and income smoothing. Therefore, this study attempted to analyze and focus on the relationship between managerial competency and profit softening using a measure of managerial competency presented in Demerjian et al. (2012). The results of the analysis are as follows. It was confirmed that there was a significant positive relationship between manager ability and income smoothing at the 1% level. When managers make income, it can be interpreted that managers with superior ability can make profits better by accurately predicting the future. It is the same result as the expectation of this study that managers with excellent ability have high incentives to soften profits by reducing profit volatility through more accurate forecasting. Therefore, this study empirically analyzed that managers with excellent abilities are more effective in implementing income smoothing strategies.

• Journal of Digital Convergence
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• v.18 no.1
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• pp.277-286
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• 2020

In this study, seven middle school students in the Kumnarae local children's center in Jungnung-dong were selected to conduct visual information design lesson to cultivate local identity. Through the pre and post questionnaires of students and self-evaluation of students' outputs we will verify its effectiveness. First, in the results of the pre and post questionnaire, the learner 's level of local identity which are local affinity, local affection and local self - esteem increased. Second, local affinity shows the greatest increase. This class can be interpreted as the most effective in terms of local affinity, which is the first step in forming regional identity. Third, learners expanded both objective locality and subjective local identity based on data collection and empirical knowledge.

• Journal of Digital Convergence
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• v.18 no.9
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• pp.351-356
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• 2020

This study is an introductory study on Convergence of Traditional Chinese Paper-cutting Art and Contemporary Ceramic Decoration. As a part of Chinese folk art, now newly developed by the convergence of contemporary ceramic ar, today it promotes artists' creativity and find a alternative way for ceramic art. This mainly explore transition of 2 dimentional paper-cutting art into ceramic art. As a part of convergence art, this study suggest combination of 4 elements yin-yang-true-false with understanding of its history and contemporary status, and towards aesthetic values.

• Journal of Digital Convergence
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• v.12 no.3
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• pp.177-187
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• 2014

We investigate the association between tax strategy and investment efficiency focusing on manager's investment decision. Specifically, we examine the effect of manager's tax avoidance on the firm's investment level. The result show that as the degree of tax avoidance becomes higher firm's over investment increases. This result implies that the available resources generated from firm's tax avoidance induces over investment. Prior researches have been interested in the effects of firm's tax strategy on firm value. However, there is little literatures regarding the effects of firm's tax strategy on management's real investment decisions which provides the important implications about the mechanisms between tax strategy and firm value. In this respect, our research provides a meaningful results which demonstrates the effects of firm's tax strategy on manager's real investment decisions. This will provide useful implications for the investors and government regarding manager's tax avoidance behavior.

• Journal of Digital Convergence
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• v.16 no.7
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• pp.71-78
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• 2018

The purpose of this study is to investigate the impact of win-win growth activity of domestic large firms on their management performance. we classified the management performance into four factors such as ROE(Return On Equity), ROA(Return On Assets), net income to net sales and operating income to sales. The finding of this study is outlined as follows. This paper show that the win-win growth activity has a negative impact on the firms' management performance. This study shows that win-win growth activity could generate additional costs of business activity. So, we think that industrial policy is needed for expansion of win-win growth activity.

• Journal of Digital Convergence
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• v.22 no.2
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• pp.11-20
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• 2024

The aim of this study was to develop a group counseling program as an integrative psychotherapy program to alleviate depression and physical symptoms of 22 women in 60s who experience depression as a symptom of conversion disorder and also tried to prove the effectivity of the program by using comparative analyze of pre-post changes. The Korean-style Elderly Depression Test(K-GDS), Symptom Interpretation Questionnaire(SIQ), Hamilton Depression Assessment Scale Questionnaire, PHQ-9 and interpersonal relationship scale (RCS) were conducted and pre-post-corresponding sample t-test, correlation analysis and multiple regression analysis were performed. The results showed depression reduction, physical symptoms alleviation, decreases in negative emotions and beliefs, and positive changes in interpersonal relationships. The implications and limitations of this study were discussed.

• Journal of Cadastre & Land InformatiX
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• v.52 no.2
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• pp.53-65
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• 2022

According to the advancement of the GNSS satellite positioning system, the module of hardware and operation software reflecting accuracy and economical efficiency is implemented in the user sector including the multi-channel GNSS receiver, the multi-frequency external antenna and the mobile app (App) base public positioning analysis software etc., and the multichannel GNSS RTK positioning of the active configuration method (DIY, Do it yourself) is possible according to the purpose of user. Especially, as the infrastructure of multi-GNSS satellite is expanded and the potential of expansion of utilization according to various modules is highlighted, interest in the utilization of multi-channel low-cost GNSS receiver module is gradually increasing. The purpose of this study is to review the multi-channel low-cost GNSS receivers that are appearing in the mass market in various forms and to analyze the utilization plan of the "address information facility investigation project" of the Ministry of Public Administration and Security by constructing the multi-channel low-cost GNSS positioning module based RTK survey system (hereinafter referred to as "multi-channel GNSS RTK module positioning system"). For this purpose, we constructed a low-cost "multi-channel GNSS RTK module positioning system" by combining related modules such as U-blox's F9P chipset, antenna, Ntrip transmission of GNSS observation data and RTK positioning analysis app through smartphone. Kinematic positioning was performed for circular trajectories, and static positioning was performed for address information facilities. The results of comparative analysis with the Static positioning performance of the geodetic receivers were obtained with 5 fixed points in the experimental site, and the good static surveying performance was obtained with the standard deviation of average ±1.2cm. In addition, the results of the test point for the outline of the circular structure in the orthogonal image composed of the drone image analysis and the Kinematic positioning trajectory of the low cost RTK GNSS receiver showed that the trajectory was very close to the standard deviation of average ±2.5cm. Especially, as a result of applying it to address information facilities, it was possible to verify the utility of spatial information construction at low cost compared to expensive commercial geodetic receivers, so it is expected that various utilization of "multi-channel GNSS RTK module positioning system"

• Journal of Digital Convergence
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• v.16 no.2
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• pp.305-312
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• 2018

There is a general consensus that Baekjeing means Butcher after the Joseon Dynasty. In the Goryeo Dynasty, the title of "Baekjeong" was named as a general farmer's name, "Hwacheok" and "Jaecheok" from the north, but it changed its name to Shin Baekjeong by nationalization policy in the early Joseon Dynasty. They were multicultural Ancestors who worked for jobs which people despised. The purpose of this study is to examine the background and trends of how these were stripped of their identity and to present a direction for deciding on the policy of multiculturalism which is the subject of our society today. Based on the researches of historical researchers, the study examines the multicultural dynamics of old period and observes the present phenomenon by interpreting the statistics of the related institutions of the government. We realized that the reason for the liberation of the Baekjeong has a various causes and its causes are similar to the phenomenon of today 's multicultural society, so that the depth research on each factor will be added to form a desirable policy base for multiculturalism in our country.

• Journal of Digital Convergence
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• v.12 no.4
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• pp.335-342
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• 2014

According to the recent trends in the growing elderly population, the chronically ill have increased. Thus the importance of the health care issues for them has emerged. In this paper, we want to implement a chronic disease management system using smart mobile devices. Proposed chronic disease management system is consisted of the biometric sensor, smart mobile devices, the patient management server, patient management DB, and patient symptoms analysis agent. The biometric sensor detects a biological information. Smart mobile devices receive the patient information from the sensor and transmit the information to the patient management server. The patient management server, patient management DB, and patient symptoms agent analysis agent analyze to process data delivered through a wireless communication network. Bio-signals includes modules of ECG, blood pressure, blood sugar and PPG. We are able to determine the current health status by monitoring measured biometric data through chronically ill health management system. We will focus on the individual service to be appropriate for a patient group in a mobile environment.

• Journal of Digital Convergence
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• v.18 no.2
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• pp.301-312
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• 2020

This is a user experience study of factors that should be considered in designing home appliances experience service. Untact services are emerging, but the development of home appliances sector is in early stage. Based on the six factors of Stephen P. Anderson's Creating Pleasurable Interface Model, this study conducted surveys, 1:1 in-depth interviews, and participation observations to measure and analyze user experience. In this study, I compared 4060s and 2030s's user experience in that the untact services raise the digital alienation among middle-senior-aged. As a result, there were significant differences between the two, including the opposite satisfaction in terms of reliable, usable and pleasurable factors. I hope that this study will be of strategic help in designing future home appliance experience services.