• Title/Summary/Keyword: 조정능력인식

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Goodwill Impairment and Managerial Ability (경영자능력과 영업권손상차손 인식)

  • Oh, Hyun-Taek
    • Journal of Digital Convergence
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    • v.16 no.11
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    • pp.267-274
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    • 2018
  • This study examines the effect of managerial ability on managers' opportunistic reporting discretion in recognizing the goodwill impairment losses after the adoption of K-IFRS. Cross-sectional regression results show that goodwill impairment losses are not recognized timely at the time of the goodwill impairment symptom, but rather managers make bad use of goodwill impairment losses as tools of income smoothing and big-bath. Managerial ability is not directly related to the recognition of goodwill impairment losses, but firms with more able managers recognize timely goodwill impairment losses when the symptom of goodwill impairment exists, and they use less income smoothing when the firms' expected pre-impairment earnings are abnormally high. This study is the first research to consider the relationship between managerial ability and manager' earnings management in goodwill impairment accounting.

방위산업의 구조조정 방안 고찰

  • O, Won-Seok
    • Defense and Technology
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    • no.12 s.286
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    • pp.66-73
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    • 2002
  • 점점 첨단/복합화.고가화 되어 가고 있는 무기체계 요구에 부응할 수 있또록 국내 방위산업의 공급능력/수준을 향상시키기 위해서는 방위산업 및 기술기반을 군사력의 일부로 인식하는 사고의 전환이 시급하며, 국방연구개발 투자의 확대 및 효율적 집행과 더불어 세계시장 지향적인 방위산업으로의 구조조정이 요망된다. 미국과 유럽국가들의 거대 방산업체들이 세계 방산시장을 과점적으로 지배하고 있는 방산현실에서 이들 기업들과 경쟁할 수 있는 분야와 틈새시장을 발견하여 우리의 독자적인 방산능력을 제고시키는 노력과 더불어 방산업체 차원에서의 국제협력을 통한 생존전략의 모색이 시급하다.

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The Effects of Phonological Awareness Games using an Educational Robot on Young Children's Reading Abilities and Reading Interests (교육용 로봇을 활용한 음운인식 게임 활동이 유아의 읽기 능력과 읽기 흥미에 미치는 영향)

  • Lee, Hawon;Cho, Hyekyung
    • The Journal of the Convergence on Culture Technology
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    • v.8 no.6
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    • pp.911-919
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    • 2022
  • In this paper, we analyzed to find out the effects of phonological awareness game using teacher assisted robot on 5-year-old children's reading ability and reading interest. A total of 30 5-year-old children were equally divided into two groups: the experimental group and the control group. The experimental group conducted a total of 16 game activities using an educational robot twice a week for three weeks, the control group conducted the same 16 game activities without the robot during the same period. The results are as follows. Firstly, the experimental group was better in reading ability than that of the control group, especially total scores, word meaning, omission, and replacement. Secondly, the experimental group showed more interest in reading than the control group. From these findings, it can be suggested that phonological awareness games using the educational robot lay foundation to developing and enhancing on 5-year-old children's reading abilities and interest in reading.

A Fourth Grade Student's Units Coordination for Fractions (단위 조정에 따른 초등학생의 분수 개념 이해 분석)

  • Yoo, Jinyoung;Shin, Jaehong
    • Education of Primary School Mathematics
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    • v.23 no.2
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    • pp.87-116
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    • 2020
  • The purpose of this study is to explore how units-coordination ability is related to understanding fraction concepts. For this purpose, a teaching experiment was conducted with one fourth grade student, Eunseo for four months(2019.3. ~ 2019.6.). We analyzed in details how Eunseo's units-coordinating operations related to her understanding of fraction changed during the teaching experiment. At an early stage, Eunseo with a partitive fraction scheme recognized fractions as another kind of natural numbers by manipulating fractions within a two-levels-of-units structure. As she simultaneously recognized proper fraction and a referent whole unit as a multiple of the unit fraction, she became to distinguish fractions from natural numbers in manipulating proper fractions. Eunseo with a reversible partitive fraction scheme constructed a natural number greater than 1, as having an interiorized three-levels-of-units structure and established an improper fraction with three levels of units in activity. Based on the results of this study, conclusions and pedagogical implications were presented.

The Effects of Death Awareness, Turnover Intention, Job Stress, and Attitude Toward the Elderly on Clinical Competency of Long-Term Care Hospital Nurses (요양병원 간호사의 죽음인식, 이직의도, 직무스트레스, 노인에 대한 태도가 임상수행능력에 미치는 영향)

  • Park, Mee-Ra;Yeo, Hyung-Nam;Je, Nam-Joo
    • Journal of Digital Convergence
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    • v.18 no.11
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    • pp.273-283
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    • 2020
  • This study was attempted to provide basic data for developing future clinical competency enhancement of long-term care hospital nurses. Data were collected from 166 long-term care hospital nurses in G-do. Analysis was done using t-test, ANOVA, Pearson correlation coefficient, and Multiple regression with IBM SPSS WIN/21.0. The subjects' clinical competency was positively correlated to death awareness (r=.28, p<.001). The most influential factor on the subjects' clinical competency was death awereness (β=.235, p=.002), followed by marital status 'married' (β=-.214, p=.004), and have choice in days off 'agree' (β=.235, p=.002). The explanatory power was 16.2% (F=10.528, p<.001). Therefore, educational programs raising awareness of death, consideration of fellow nurses to have days off when desired, and encouraging married nurses to work are needed to enhance the clinical competency of long-term care hospital nurses. Utilizing the results of this study as basic data for clinical competency enhancement and in working schedule adjustment of long-term care hospital nurses is expected.

교육용 멀티미디어 컨텐트 품질인증 정책 방향

  • 조정우
    • Proceedings of the Korea Database Society Conference
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    • 1998.09a
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    • pp.272-275
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    • 1998
  • - 정보화 사회의 시대적 요청 - 교육정보화의 방향 및 과제 - 인프라의 기반 위에서 상보적인 발전 - 교육 컨텐트의 중요성 인식 -학습 패러다임의 변화에 대한 이해를 바탕으로 - Side-effect에 대한 대비 - 교육정보화 사업 속에서의 교육용 소프트웨어 인증의 위치 2. 좋은 소프트웨어와 나쁜 소프트웨어에 대한 기본 시각 - 구성주의 학습관이 시사하는바 - 1 : 1 개인교수 효과의 원인 변수 - 고차적 지적 능력의 함양 - 학습의 경제성(중략)

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Virtual Reality-Based School Safety Education Application with Physical Computing (피지컬 컴퓨팅을 적용한 가상현실 기반 학교안전교육 어플리케이션)

  • Kang, HyeonJi;Kang, Sohee;Ko, RanHee;Lee, KyungHee;Cho, JungWon
    • Proceedings of The KACE
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    • 2018.08a
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    • pp.77-80
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    • 2018
  • 학교에서 자연재난으로 인해 학생들의 인명피해가 발생하는 사례가 빈번하게 발생하고 있다. 이에 학생들에게 발생하는 각 재난상황들에 대하여 학생들 스스로 재난상황에 대응할 수 있는 안전능력배양 중요성이 부각되어지고 학교의 안전교육을 강화해야 한다는 지적이 제기되고 있다. 하지만, 현재 학교에서 학생들에게 실시하는 안전교육은 주로 강의식이고, 안전교육을 위한 시설과 장비, 담당하는 인력의 전문성과 안전교육의 체계가 부족하다는 문제점들이 제기되고 있다. 본 논문은 가상현실과 피지컬컴퓨팅 기반의 안전교육 프로그램을 통해 학생들은 동작인식컨트롤러를 이용하여 가상현실 속 재난상황을 체험하고 행동요령과 사용법 등을 학습하여 위기대응능력을 배양 하고자 한다.

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The Design of Speech Recognition Chip for a Small Vocabulary as a Word-level (소어휘 단어단위의 음성인식 칩 설계)

  • 안점영;최영식
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.6 no.2
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    • pp.330-338
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    • 2002
  • A speech recognition chip that can recognize a small vocabulary as a word-level has been designed. It is composed of EPD(Start and End-point detection) block, LPC block, DTW block and external memory interface block. It is made of 126,938 gates on 4x4mm2 area with a CMOS 0.35um TLM process. The speed of the chip varies from 5MHz to 60MHz because of its specific hardware designed for the purpose. It can compare 100,000 voices as a small vocabulary which has approximately 50∼60 frames at the clock of 5MHz and also up to 1,200,000 voices at the clock of 60MHz.

Visual Inspection System for Irregularly Formed Timing Belt with Low Reflection Ratio (저반사비를 가진 비균질 타이밍 벨트를 위한 자동시각 검사시스템)

  • Lee, Jae-Woo;Yoon, Joong-Sun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.13 no.5
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    • pp.1996-2001
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    • 2012
  • Visual inspection systems are widely proposed for the well formed surface materials like electronics parts. But the materials with ill reflection ability have many troubles when visual inspection system is introduced. We have developed a robust visual inspection system that can work well in spite of low reflection ratio and with much noise when truth model is not known in the mixed production line. A workpiece identification technique using k-means has been proposed to identify the type. Based on the identified type, a robust-to-noise segmentation method, called active contour, has been applied to segment the features from the image. Finally, Kalman filter has been applied to adapt the error variation. Experiment shows that performance is about to match the accuracy of manual measurement using projectors.

A Study on the Parents' Recognition of School Enterprise Convergence by Type of Disability (장애유형별 학교기업 융합에 대한 부모 인식에 관한 연구)

  • Kim, Woo-Ho;Seo, Bo-Jun;Lee, Jae-Moon
    • Journal of the Korea Convergence Society
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    • v.6 no.4
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    • pp.89-97
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    • 2015
  • This study aims to identify parents' recognition of school-enterprise convergence by type of disability. To this end, it analyzes 150 parents with children attending special school in region D, K, and S. As a result, first, parents preferred their children's vocational ability development, employment rate improvement, and manufacturing and supplying method of goods requested by industrial bodies in the community the most and hoped to complete educational courses for the professional education of a job that they wanted to learn and learn the basic ability education for the job. Second, they preferred participation in practical hours and after-school activities and hoped all 2nd and 3rd high school graders to be selected if they wanted, and as compensation for them, wanted appropriate adjustment of class hours or tasks. This suggests that active participation in classes and selection of various types of business seem to be necessary.