• Title/Summary/Keyword: 한국지지

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The Effect of PCAOB on Auditing Fee (외국회계감독기구의 등록이 감사보수에 미치는 영향)

  • Yoon, Min;Lee, Jin-Soo
    • Journal of Digital Convergence
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    • v.14 no.12
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    • pp.111-120
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    • 2016
  • PCAOB conducts the direct supervision for the PCAOB registered accounting firm. Therefore, if an accounting firm is registered with the PCAOB, it will thoroughly manage for their quality management systems. The registered auditor can be expected to have better quality of the audit. This study carried out the analysis using the audit fee which proxies for audit quality. The results of analysis are as follows. After controlling for foreign accounting firms affiliated status, company size, risky assets, leverage, ROA, and market-related variables, PCAOB is a significant explanatory variable for the audit fees. The results of this study support the hypothesis that PCAOB-registered auditors will provide a good audit quality.

A Qualitative Study on the Culture and Art Education Experiences of Adolescents with Developmental Disabilities - With a focus on craft education activities - (발달장애 청소년의 문화예술교육 경험에 관한 질적 연구 -공예교육활동을 중심으로-)

  • Lee, Min-hye;Heo, In-yeol
    • Journal of Digital Convergence
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    • v.14 no.12
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    • pp.515-524
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    • 2016
  • The purpose of this study was to investigate the effects of a culture and art education program on adolescents with disabilities. Craft education oriented toward activities convergence education. The investigator conducted an in-depth interview with seven adolescents with developmental disabilities in a special high school class for a month after the educational sessions were over. The findings were as follows: first, the adolescents with developmental disabilities experienced the joy, pleasure, and interest of study, which they used to have a difficult time experiencing in a common class. Second, they became relaxed with their participation in lessons, felt comfortable through educational activities, and had a positive attitude. Third, they had a feeling of being together and coexistence through collaborative activities. Finally, they were able to share each other's ideas, listen carefully to their friends, talk about works they created, and experience close relationships with classmates.

Exploration on Secondary Education Undergraduates' SNS Communication Patterns and Perception : Focused on KAKAOTALK (사범계 대학생의 SNS 소통 행태 및 인식 탐색 : 카카오톡을 중심으로)

  • Park, Sun-Hee;Kim, Sung-Mi
    • Journal of Digital Convergence
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    • v.16 no.10
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    • pp.27-37
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    • 2018
  • The purpose of this study is figure out secondary education undergraduates' communication patterns and perceptions of use in KAKAOTALK, one of the most frequently used Social Network Service(SNS). The mixed method research was conducted of survey about 86 students and in-depth interview 10 of them. The chief implication of research showed that it has been firstly functioning them to sustain public and private network and to be an universal tool of expression their opinion, idea, themselves, however, they still regard face-to-face communication important. Secondly, they think that KAKAOTALK is a part of their everyday lives and regarded a communication space to freely express themselves and to adjust and manage their image. Thirdly, they psychologically solved their loneliness and were encouraged, moreover, the contents of communication were different according to usd of public or private team chat room. It needs a follow-up study comparatively to analyze other generation's cognitive psychological values in SNS and to suggest digital culture literacy guideline.

The Experience of Hospice Nurse on Caring for Terminal Cancer Patients in the Era of Convergence. (융복합시대에 말기 암 환자를 돌보는 호스피스 병동 간호사의 경험)

  • Yeo, Hyeong-Nam
    • Journal of Digital Convergence
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    • v.18 no.9
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    • pp.307-315
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    • 2020
  • The purpose of this study is to understand and describe in depth the meaning of the hospice nurse's experience in caring for terminal cancer patients through phenomenological methods. Participants of this study were selected from 9 nurses who have been working for more than 1 year in the hospice palliative ward of a kind hospital located in C city. Data were collected from July 2019 to September 2019 by using in-depth interview. Interview data were analyzed by Giorgi's phenomenological method. The analysis revealed the following constituents; Burden of work, Become mature, Forming a close relationship, Lack of support for hospice. Conclusion, It is thought that the experience of hospice nurses who care for terminal cancer patients will be provided with a comprehensive and comprehensive understanding from their point of view, thereby contributing to the development of effective support system and administrative support system based on their experience.

A Study on difficulties and support measures of FTA utilization in Korean Trading Firms (무역기업의 FTA 활용 애로사항 및 지원방안에 대한 연구)

  • Chung, Jason;Jeong, Yoon Say
    • International Commerce and Information Review
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    • v.15 no.4
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    • pp.171-192
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    • 2013
  • The FTA utilization rate in Korea current, compared with the developed countries, utilization rate is low overall. In particular, in the case of Korea-ASEAN FTA, etc. remain at 30% level, improvement of FTA utilization has emerged as a matter of urgency. In addition, the proportion receiving the FTA preferential tariff trade companies have also been assessed as weak, improve the utilization ratio is in the policy issue of maximum. In this study, in order to increase the utilization of FTA trading enterprises, and analyzes were performed in reality. And to understand the FTA bottleneck matters of trade enterprises, and was also studied improvement plan consulting and education FTA utilization of trading partners. This has a purpose to provide data useful measures making to improve the utilization of FTA government. It is expected that the contribution of export expansion trade companies that take advantage of the FTA as a result of this study, enhancement of FTA policy, to strengthen the support base of FTA policy.

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An Empirical Study on the Validity of Strategic Trading Models with Concurrent Broker and Informed Trader (정보거래자와 브로커가 동시에 거래하는 전략적 모형의 타당성에 관한 실증적 연구)

  • Kim, Sung-Tak
    • Korean Business Review
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    • v.18 no.1
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    • pp.43-57
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    • 2005
  • This paper investigate to test the validity of the basic assumptions of strategic trading models with the broker and informed trader using daily closing data of KOSPI 200 stock index futures for the year 2001-2003. Major results are summarized as follows: (i) For these years, while foreign investors and brokerage companies traded for the directions consistent with the model, brokerage companies and individual investors traded for inconsistent directions. (ii) Cross correlation function (CCF) analysis shows no systematic dependency in the trading between all three participants(foreign investor, brokerage companies and individual investors) for these years. (iii) Chi-square validity test for the 30 days of the largest unexpected trading volume shows some systematic dependency in the trading between three participants for these years. Finally, some limitations of this paper and direction for further research were suggested.

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Strength of Stainless Steel Pin-reinforced Composite Single-lap Joints (금속 핀으로 보강된 복합재 단일겹침 체결부의 강도 연구)

  • Lee, Byeong-Hee;Park, Yong-Bin;Kweon, Jin-Hwe;Choi, Jin-Ho;Choi, Ik-Hyeon;Chang, Sung-Tae
    • Composites Research
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    • v.25 no.3
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    • pp.65-69
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    • 2012
  • The main objective of this study is to investigate the effect of metal z-pinning on the failure behavior of cocured composite single-lap joints. Three different pin diameters (0.3, 0.5, and 0.7 mm) and three pin areal densities (0.5, 2.0, and 4.0%) were examined. The specimens were fabricated by T700-12K-31E#2510 unidirectional prepreg from Toray. Stainless steel pins were used for z-pinning. Test results showed that except one case with extremely low pin density of 0.5%, all other z-pinned joints exhibited lower initial crack stresses than those of the unpinned joint. However the ultimate strength of the z-pinned joint increased up to 45% at most. Furthermore, even after the complete failure of the joint, the z-pins sustained the carried load to a certain degree experiencing large deformation and provided the stable fracture behavior for the composite joint.

Influences of Rehabilitation Motivation, Self-efficacy and Family Support on Rehabilitation Adherence in Stroke Patients (뇌졸중 환자의 재활동기, 자기효능감 및 가족지지가 재활이행에 미치는 영향)

  • Park, An Suk;Ko, Eun
    • Journal of Korean Biological Nursing Science
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    • v.19 no.2
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    • pp.113-122
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    • 2017
  • Purpose: The purpose of this study was to identify influencing factors on rehabilitation adherence in stroke patients. Methods: This study was a descriptive survey. A structured questionnaire was used for face-to-face interviews with a convenient sample of 192 subjects, who were admitted in 5 rehabilitation hospitals located in G metropolitan city. Results: The score of rehabilitation motivation in the subjects was a mean of $2.04{\pm}0.35$, self-efficacy $6.22{\pm}2.32$, family support $3.40{\pm}0.82$ and rehabilitation adherence $3.08{\pm}0.41$. The rehabilitation adherence was a statistically significant difference according to the education level (F= 3.40, p= .035), marital status (F= 4.04, p= .019), number of personal insurance policies (K= 9.80, p= .020), location of paresis (F= 2.72, p= .046), and status of current smoking (M = 657.00, p= .001). There was significant correlation among degree of rehabilitation adherence, rehabilitation motivation (r= .30, p< .001), self-efficacy (r= .14, p= .046) and family support (r= .18, p= .011). Rehabilitation motivation (${\beta}=0.19$, p= .007), self-efficacy (${\beta}=0.14$, p= .035), marital status (${\beta}=0.14$, p= .038), number of personal insurance policies (${\beta}=-0.15$, p= .045) and location of paresis(${\beta}=-0.15$, p= .028) were identified as significant predictors. This model explained 22.6% of variance in rehabilitation adherence (F= 5.92, p< .001). Conclusion: There is a need to develop an effective intervention for rehabilitation adherence improvement considering the identified variables in this study.

Strain-Based Shear Strength Model for fiber Reinforced Concrete Beams (섬유보강 콘크리트 보를 위한 변형 기반 전단강도모델)

  • Choi Kyoung-Kyu;Park Hong-Gun;Wight James K.
    • Journal of the Korea Concrete Institute
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    • v.17 no.6 s.90
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    • pp.911-922
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    • 2005
  • A theoretical study was performed to investigate the behavioral chracteristics and shear strength of fiber reinforced concrete slender beams. In the fiber reinforced concrete beam, the shear force applied to a cross section of the beam was resisted by both compressive zone and tensile zone. The shear capacity of the compressive zone was defined addressing the interaction with the normal stresses developed by the flexural moment in the cross section. The shear capacity of the tensile zone was defined addressing the post-cracking tensile strength of fiber reinforced concrete. Since the magnitude and distribution of the normal stresses vary according to the flexural deformation of the beam, the shear capacity of the beam was defined as a function of the flexural deformation of the beam. The shear strength of the beam and the location of the critical section were determined at the intersection between the shear capacity and shear demand curves. The proposed method was developed as a unified shear design method which is applicable to conventional reinforced concrete as well as fiber reinforced concrete.

Confinement Effects of High Strength Reinforced Concrete Tied Columns (고강도 철근콘크리트 띠철근 기둥의 구속효과)

  • 신성우;한범석
    • Journal of the Korea Concrete Institute
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    • v.14 no.4
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    • pp.578-588
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    • 2002
  • An experimental study was conducted to investigate the effectiveness of transverse reinforcement in reinforced concrete tied columns subjected to monotonically increasing axial compression. Eighteen large-scale columns(260$\times$260$\times$1200 mm) were tested. Effects of main variables such as the concrete compressive strength, the tie configuration, the transverse reinforcement ratio, the tie spacing, and the spatting of the concrete cover were considered. High-strength concrete columns under concentric axial loads show extremely brittle behavior unless the columns are confined with transverse reinforcement that can provide sufficiently high lateral confinement pressure There is a consistent decrease in deformability of column specimen with increasing concrete strength. Test results were compared with the previous confinement model such as modified Kent-Park, Sheikh-Uzumeri, Mander, and Saatcioglu-Razvi model. The comparison indicates that many previous models for confined concrete overestimate or underestimate the ductility of confined concrete.