• 제목/요약/키워드: Asset-based approach

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Teaching Indigenous Students With Developmental Disabilities: Embedding the Cultural Practices of Dance, Movement, and Music in Pedagogy

  • Jegatheesan, Brinda;Ornelles, Cecily;Sheehey, Patricia;Elliot, Emma
    • Child Studies in Asia-Pacific Contexts
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    • 제7권1호
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    • pp.1-13
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    • 2017
  • The rich cultural backgrounds and practices of children from native cultures are often absent in classroom instruction, as teachers might feel that they have inadequate knowledge and backgrounds in the unique practices of these populations. Historically, children from native cultures have had challenging educational experiences and poor educational outcomes. To address these challenges, we propose a Family and Culture Based (FCB) framework that draws from family-centered practice, asset-based practice, and culturally responsive pedagogy. This article describes the three steps of the FCB framework, which uses a teacher-as-learner approach to instruct students from native cultures by engaging teachers in reflection, gaining knowledge about the cultural practices of the family and community, and integrating the new knowledge into practice. We use a Pacific Islands case (Native Hawaiian family) and a Pacific Northwest case (First Nations family) to illustrate the potential benefits of using the FCB framework with indigenous students.

UML 기반의 송전요금계산 패키지 개발 (Development of Transmission Pricing Package Based on Unified Modeling Language)

  • 이찬주;박종배;신중린;김진호;김발호
    • 대한전기학회논문지:전력기술부문A
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    • 제53권2호
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    • pp.111-120
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    • 2004
  • This paper presents an application of Unified Modeling Language(UML) software technique for developing transmission pricing evaluation package. Also, this paper describes a transmission pricing algorithm applicable to a large-scale power system. The usage-based transmission pricing mechanism is very complex since it requires power flow analysis, fault current analysis, sensitivity evaluation of a transmission line, penalty factors calculation, transmission asset databases, and cost allocation rules, etc. For the efficient and flexible development of the transmission pricing package, a UML. approach is applied, which is composed of a use-case diagram, interaction diagram, class diagram, and package diagram using Rational Rose Unified Process(RUP). The designed transmission pricing package can be efficiently modified and reused as the market environments evolves since it is designed by Object-Oriented Programming(OOP).

Exploring the Determinants of MOOCs continuance intention

  • Jo, Donghyuk
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제12권8호
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    • pp.3992-4005
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    • 2018
  • In our current information-based society in which knowledge is a fundamental asset to production, the capability to utilize information and produce knowledge with the use of information technology (IT) has become essential to learning. Massive Open Online Courses (MOOCs) have recently been introduced in light of such changes and are recognized as an alternative to open education. MOOCs' capabilities are being acknowledged in lifelong education in terms of reeducation and knowledge sharing, and also in terms of improving teaching quality, and improving university students' levels of creativity and integrated thinking by supporting high-level content and teaching. Therefore, this study presents an extended research model that combines information system (IS) continuance and task-technology fit models. Our study researches previous literature, revealing factors of continuous use after accepting MOOCs from the learner's perspective, and analyzes the model empirically. The ideal environment for MOOCs learners is evaluated, and a strategic approach to the successful settlement and diffusion of MOOCs is presented based on this study's findings.

은행 금융상품에서 프라이빗 뱅커의 전문투자형 사모펀드 추천 의사결정 (A Study on the Decision-Making of Private Banker's in Recommending Hedge Fund among Financial Goods)

  • 유환;이영재
    • 한국정보시스템학회지:정보시스템연구
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    • 제28권4호
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    • pp.333-358
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    • 2019
  • Purpose The study aims to develop a data-based decision model for private bankers when recommending hedge funds to their customers in financial institutions. Design/methodology/approach The independent variables are set in two groups. The independent variables of the first group are aggressive investors, active investors, and risk-neutral type investors. In the second group, variables considered by private bankers include customer propensity to invest, reliability, product subscription experience, professionalism, intimacy, and product understanding. A decision-making variable for a private banker is in recommending a first-rate general private fund composed of foreign and domestic FinTech products. These contain dependent variables that include target return rate(%), fund period (months), safeguard existence, underlying asset, and hedge fund name. Findings Based on the research results, there is a 94.4% accuracy in decision-making when the independent variables (customer rating, reliability, intimacy, product subscription experience, professionalism and product understanding) are used according to the following order of relevant dependent variables: step 1 on safeguard existence, step 2 on target return rate, step 3 on fund period, and step 4 on hedge fund name. Next, a 93.7% accuracy is expected when decision-making uses the following order of dependent variables: step 1 on safeguard existence, step 2 on target return rate, step 3 on underlying asset, and step 4 on fund period. In conclusion, a private banker conducts a decision making stage when recommending hedge funds to their customers. When examining a private banker's recommendations of hedge funds to a customer, independent variables influencing dependent variables are intimacy, product comprehension, and product subscription experience according to a categorical regression model and artificial neural network analysis model.

우리나라 외환시장의 차익거래 유인에 대한 분석 (Margin and Funding Liquidity: An Empirical Analysis on the Covered Interest Parity in Korea)

  • 정대희
    • KDI Journal of Economic Policy
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    • 제34권1호
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    • pp.29-52
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    • 2012
  • 한국 원화와 미 달러화 간 무위험 이자율 평형관계(covered interest parity)의 괴리는 2007~08년 글로벌 금융위기 시 큰 폭으로 증가하여 1,000bp(2008년 11월)를 상회한 바 있고, 최근에도 100bp를 기록하는 등 여전히 높은 수준을 유지하고 있다. 본고는 금융위기시 무위험 이자율 평형관계가 큰 폭으로 붕괴된 현상을 설명하기 위해 Garleanu and Pedersen(2011)의 마진을 기초로 한 자산가격결정모형(margin-based asset pricing model)을 상정하고 칼만 필터(Kalman filtering) 기법을 활용하여 실증분석을 시도하였다. 분석 결과, 무위험 이자율 평형관계의 괴리는 글로벌 달러 유동성 및 원화를 이용한 자금조달여건과 유의한 관계를 지니는 것으로 나타났다. 특히 유동성과 자금조달여건 간에 음의 상관관계가 존재하여 달러 유동성 위기 시 무위험 이자율 평형관계의 괴리가 추가적으로 증폭되는 유동성 악순환(liquidity spiral) 현상이 나타났음을 발견하였다. 또한 본고는 달러 유동성 공급 및 자금조달여건의 개선에도 불구하고, 여전히 차익거래 유인이 높은 것은 환율 변동성이 높은 수준에서 유지되고 있는 것과 관련이 있음을 보였다.

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기업 정보보안 전략 수립을 위한 보안 사고 유형 분류에 관한 연구 (A Study on Categorization of Accident Pattern for Organization's Information Security Strategy Establish)

  • 김희올;백동현
    • 산업경영시스템학회지
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    • 제38권4호
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    • pp.193-201
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    • 2015
  • Corporation's valuable intelligent asset is being threatened from the skills of threatening subject that has been evolved along with the growth of the information system and the amount of the information asset. Domestically, attempts of various private information attacks, important information extortion, and information damage have been detected, and some of them have abused the vulnerability of security of information system, and have become a severe social problem that generates security incident. When accessing to the security, most of companies used to establish a strategy with a consistent manner and a solution plan. However, this is not a proper way. The order of priorities vary depending on the types of business. Also, the scale of damage varies significantly depending on the types of security incidents. And method of reaction and critical control point vary depending on the types of business and security incidents. In this study, I will define the security incidents by their types and preponderantly examine how one should react to those security incidents. In this study, analyzed many types of security accidents that can occur within a corporation and an organization considering various factors. Through this analysis, thought about factors that has to be considered by corporations and organizations when they intend to access to the information security. This study focuses on the response methodology based on the analysis of the case analysis of the leakage of industrial secret and private secret other than the conceptual response methodology that examines the way to prevent the leakage of the industry security systems and the industry information activities. And based on these factors, want to be of help for corporations to apply a reasonable approach when they establish a strategy to information security.

Economic-based approach for predicting optimal water pipe renewal period based on risk and failure rate

  • Kim, Kibum;Seo, Jeewon;Hyung, Jinseok;Kim, Taehyeon;Kim, Jaehag;Koo, Jayong
    • Environmental Engineering Research
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    • 제24권1호
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    • pp.63-73
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    • 2019
  • This study suggests a method for calculating the benefits of water pipe renewal based on an estimate of the water supply suspension risk. The proposed method based on five benefit items is more direct and specific than other benefit estimation methods. In addition, a methodology evaluating the economics of pipe renewal based on pipe failure rate is proposed for estimating the optimal renewal point from an economic perspective. By estimating the optimal renewal period based on a yearly benefit cost ratio per pipe in a case study area, it was possible to draft an optimal renewal plan for the subject region from an economic perspective. Compared with other methodologies, a reasonable optimal renewal period was derived from an economic point of view. The result of this study may be used to develop future water pipe renewal plans. Moreover, the proposed methodologies and results derived from this study can be applied to asset management plans.

사회적 가치와 무형자산 (Social Value and Intangible Assets)

  • 정광화;이상열;김이배
    • 아태비즈니스연구
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    • 제11권3호
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    • pp.153-167
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    • 2020
  • Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

Product Line의 컨텍스트 기반 측정 지표 도출 방법 (An Elicitation Approach of Measurement Indicator based an Product line Context)

  • 황선명;김진삼
    • 정보처리학회논문지D
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    • 제13D권4호
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    • pp.583-592
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    • 2006
  • 제품 계열 기반 소프트웨어 개발 방법은 개발 조직이 보유하고 있는 품질이 보장된 핵심 자산의 재사용을 통해 제품의 개발 생산성을 획기적으로 향상시켜 시장 적시성을 맞출 수 있는 실용적이고 중요한 소프트웨어 개발 방법으로 빠르게 자리를 잡아가고 있다. 하지만 제품 계열의 특성 정의, 평가, 예측 및 개선을 위한 측정은 단일 프로젝트에서의 측정과는 달리, 개별 제품의 개발 및 유지를 위한 제품 개발 프로젝트의 수행도 특성뿐만 아니라 제품을 생산하기 위한 핵심 자산의 사용 및 핵심 자산의 개발과 전체적인 제품 계열의 수행도 까지도 고려해야 하기 때문에 무척 힘든 일이다. 따라서 제품 계열의 수행도를 측정하기 위해서는 일관성 있고 반복적이며, 효과적인 접근 방법이 제시될 필요가 있다. 본 논문은 제품 계열의 수행도 특성과 적용 방법의 다양성을 고려한 제품 계열을 위한 컨텍스트 기반 측정 지표의 도출방법을 제시하고 있다. 이 방법은 제품 계열의 측정 지표를 도출하기 위한 세부적인 절차와 작업의 결과로 생성되는 산출물의 양식을 제시하고 있다. 또한 연구 결과의 효과를 제시하기 위하여, 제품 계열의 기술적 관리 영역에 대한 주요 활동을 측정하기 위한 지표와 적용 사례를 함께 제시한다. 다양한 제품 계열 기반의 특성을 충분히 고려하여 제품 계열을 구축하거나 소프트웨어 제품을 생산할 때, 관리하고자 하는 속성을 파악할 수 있는 체계적인 접근 방법은 적용 상황 및 이해관계자의 관점에 따라 원하는 측정 지표를 효과적으로 도출할 수 있도록 한다.

체계론적 관점에서 본 가정의 주관적 재정복지에 관한 연구 (The Subjective Financial Well-Being Among Urban Households Based on a System's Approach)

  • 김연정;김순미
    • 가정과삶의질연구
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    • 제9권2호
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    • pp.103-117
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    • 1991
  • The purpose of this study was to investigate causal relations of resources and demands, family financial management and subjective financial wee-being among urban households by applying a system's approach. The data were collected through the questionnaire whose respondent were 455 housewives in Seoul. The data were analyzed by various statistical methods such as Frequency. Percentile, ANOVA , F-test, T-test, Pearson's correlation analysis, Multiple Regression Analysis. Path Analysis. The results of this research were as follows. 1) The level of subjective financial wee-being among urban households exceeded the middle level. It had significant differences according to resource variables such as age of housewife. education level of housewife, housewife's occupation, househead's occupation. per capita income, debt/net asset ratio, and according to demand variables such as aspiration, expectancy, perception of financial progress, relative deprivation. 2) The level of subjective financial well-being among urban households according to level of family financial management capability has significant differences. Therefore, the higher family financial management capability, the higher level of subjective financial well-being. 3) Among all variables affecting the subjective financial well-being among urban households. aspiration had the highest relative influence on the subjective financial well-being and per capita income, occupation of househead and family financial management variables were in this order. 4) Among all variables affecting the subjective financial well-being among urban households aspiration, occupation of househead, per capita income and finacial management variables had direct effect on subjective financial well-being . Besides housewife's education level, aspiration and per capita income had indirect effect on it through family financial management.

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