• 제목/요약/키워드: Delphi analysis

검색결과 519건 처리시간 0.024초

Barriers to Derivative Accounting Disclosure: The Case of Vietnamese Firms

  • NGUYEN, Hanh Thi Hong;TRAN, Ngoc Minh;NGUYEN, Quyen Le Hoang Thuy To
    • The Journal of Asian Finance, Economics and Business
    • /
    • 제7권10호
    • /
    • pp.761-768
    • /
    • 2020
  • This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants' attributes, managers' attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers' and accountants' attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.

2015 문·이과 통합형 교육과정 개정에 관한 전문가 인식 연구 (An Analysis of Professional Recognition on 2015 Curriculum Revision)

  • 박소영;이정렬;강현석
    • 수산해양교육연구
    • /
    • 제27권4호
    • /
    • pp.1172-1183
    • /
    • 2015
  • The purpose of this research is to analyze the recognition of the curriculum experts on 2015 integrated liberal arts and natural sciences curriculum revision. Research method is a delphi survey and the subjects are curriculum experts. The research results are as follows. Firstly, experts suggested common education for all students and students' opportunities to choose subjects. Secondly, the direction of curriculum revision was different by school level. The elementary school needs to foster convergence thinking. The middle school needs to educate common basic literacy education and the high school needs both the common education and the free choice of subjects by students. Thirdly, the separation of the liberal arts and natural sciences was caused by the separate thinking of custom, tradition and study and the separate exam application on liberal arts and natural science of college scholastic ability test. The solution about separation problem of liberal arts and natural sciences have been proposed to improve mathematics education and teachers' convergence education competency. Lastly, for the establishment of an 2015, integrated curriculum the reduction of the CSAT test area and the introduction of qualifying examination for English were required.

범교과 학습 주제 설정의 기준과 적절성에 대한 전문가 인식 연구 (An Analysis of Professional Recognition on Criteria and Appropriateness of Cross-curricular Learning Topics)

  • 이정렬;박소영;강현석
    • 수산해양교육연구
    • /
    • 제28권6호
    • /
    • pp.1894-1906
    • /
    • 2016
  • The purpose of this study is to analyze the setting and directions of cross-curricular learning topics based on research on experts' recognition of cross-curricular learning topics. The study method adopted was Delphi, and the subjects selected were curricular experts. This study has drawn following results: first, regarding the essence and problems of cross-curricular learning topics, even among the experts, there is no opinion agreed about cross-curricular learning topics' concept, essence, or characters. Second, more detailed discussion is demanded to select cross-curricular learning topics and set up a guideline about the operation. Third, it is needed to examine closely if presently suggested cross-curricular learning topics are duplicated or not and consider related subjects connected with those cross-curricular learning topics to improve education more systematically. Fourth, it is necessary to conduct more profound and systematic research on core competence that can embrace those cross-curricular learning topics. Fifth, to cope with changes in society and demands at school, it is needed to discuss how cross-curricular learning topics should be added or which learning topics should be added.

글로벌 항공교육훈련기관 경쟁력 평가 지표 개발에 관한 연구 (A Study on The Competitiveness Evaluation Index Development of Global Aviation Training Organizations)

  • 이용기;유광의;박성식
    • 한국항공운항학회지
    • /
    • 제23권1호
    • /
    • pp.74-84
    • /
    • 2015
  • The purpose of this study is to develop competitiveness evaluation index for global aviation training organizations. Research and studies on relevant documents were conducted to establish the index. With no sufficient study results previously done directly associated with global aviation training organization, relevant and related documents, such as studies on competitiveness evaluation index of higher educational institutions, were reviewed as an alternative. Two rounds of delphi surveys were conducted based on the review and consultation from experts in aviation training and human resource management fields. First round of survey with 62 evaluation indices were carried out, through which a total of 29 were selected, and 19 indices were chosen during the second round of survey. However, factor analysis was conducted in order to justify the survey result, which eliminated 3 more indices, with 16 finally selected. This study will provide implications for aviation training organizations which need to further improve their competitiveness globally.

The Application of Delphi-AHP Method in the Priority of Policies for Expanding the Use of Artificial Intelligence

  • Han, Eunyoung
    • 인터넷정보학회논문지
    • /
    • 제22권4호
    • /
    • pp.99-110
    • /
    • 2021
  • Governments around the world are actively establishing strategies and initiatives to spread the use of artificial intelligence (AI), for AI is not a mere new technology, but is an innovative technology that brings about extensive changes in industrial and social structures and is a core engine that will lead the 4th Industrial Revolution. The South Korean government has also been paying attention to AI as a technology and tool for innovative growth, but its application to the industries is still rather sluggish. The government has prepared multifarious AI-related policies with the aim of constructing South Korea as an AI powerhouse, but there is no clear strategy on which detailed policies to implement first and which industries to apply AI preferentially. With these limitations of South Korea's AI policies in mind, this paper analyzed the priorities of industries in AI adoption and the priorities of AI-related national policies, using Delphi-AHP method for 30 top-level AI experts in South Korea. The results of analysis show that AI application is urgent and necessary in the fields of medical/healthcare, public and safety, and manufacturing, which seems to reflect the peak of the COVID-19 crisis in the second half of 2020 at the time of the investigation. And it turns out that policies related to AI talent cultivation, data, and R&D investment are important and urgent above all in order for organizations to apply AI. This suggests that strategies are required to focus limited national resources on these industries and policies first.

Validity of a new information and communication technology platform for oral health care of persons with disabilities

  • Lee, Jae-Young;Paik, Hye Ran;Kim, Young-Jae;Jin, Bo-Hyoung
    • 한국치위생학회지
    • /
    • 제21권3호
    • /
    • pp.211-225
    • /
    • 2021
  • Objectives: To validate the role of a new information and communication technology platform that we created for the betterment of the oral health of persons with disabilities and for providing appropriate health care services. Methods: A Delphi survey was conducted among 16 people in various professions, including academia, government agencies, and dentistry, to evaluate the validity of the information and communication technology platform. Moreover, platform satisfaction was evaluated using a user experience questionnaire among 200 people, including persons with disabilities, parents, and public institutions. Results: Experts in consensus indicated a high validity for the categories of service provider (CV=0.29, CVR=0.69), service target (CV=0.29, CVR=0.38), service contests (CV=0.27, CVR=0.63), and financial support (CV=0.30, CVR=0.63) in our information and communication technology platform. In addition, information from questionnaires on user experience and communication technology satisfaction analysis showed that both users and providers were highly satisfied with the platform. Conclusions: The provision of oral health services based on the new information and communication technology platform has numerous advantages, in addition to providing adequate oral health care for the disabled. Furthermore, the social safety net for improved oral health may be further strengthened.

빅데이터 활용 의학·바이오 부문 사업화 가능 기술 연구 (Research on the development of demand for medical and bio technology using big data)

  • 이봉문;남가영;강병철;김치용
    • 한국멀티미디어학회논문지
    • /
    • 제25권2호
    • /
    • pp.345-352
    • /
    • 2022
  • Conducting AI-based fusion business due to the increment of ICT fusion medical device has been expanded. In addition, AI-based medical devices help change existing medical system on treatment into the paradigm of customized treatment such as preliminary diagnosis and prevention. It will be generally promoted to the change of medical device industry. Although the current demand forecasting of medical biotechnology commercialization is based on the method of Delphi and AHP, there is a problem that it is difficult to have a generalization due to fluctuation results according to a pool of participants. Therefore, the purpose of the paper is to predict demand forecasting for identifying promising technology based on building up big data in medical biotechnology. The development method is to employ candidate technologies of keywords extracted from SCOPUS and to use word2vec for drawing analysis indicator, technological distance similarity, and recommended technological similarity of top-level items in order to achieve a reasonable result. In addition, the method builds up academic big data for 5 years (2016-2020) in order to commercialize technology excavation on demand perspective. Lastly, the paper employs global data studies in order to develop domestic and international demand for technology excavation in the medical biotechnology field.

An Exploratory Study on the Types of Professional Soccer Citizens' Club Corporations

  • Sang Hoon YOON;Minoock KIM;Seung Jin HAN
    • Journal of Sport and Applied Science
    • /
    • 제7권3호
    • /
    • pp.13-18
    • /
    • 2023
  • Purpose: The purpose of this study is to explore corporate types more suitable for domestic professional soccer citizens' club and to provide comprehensive insights for corporate type decision-making in the process of establishing and operating new city and citizens' club. Research design, data, and methodology: A Delphi survey was conducted on 12 experts with a high understanding of the research topic and expertise. Data were collected through two Delphi rounds, and for data analysis, frequency standard deviation, average ranking, and consistency coefficient were employed. Results: First, from the perspective of operating, it was found to have advantages in the order of autonomy, responsibility, continuity, connection. Second, from the perspective of operating the foundation, it was found to have advantages in the order of public interest, transparency, management, responsibility. Third, as a result of comparing the types of corporations and foundations of professional soccer citizens' club, it was found that there was relatively little difference. Conclusions: Since professional soccer citizens' club must pursue the nature of public goods and profitability as professional sports at the same time, various considerations are needed, long-term plans are established, and corporate types of professional soccer citizens' clubs are needed.

델파이 기법을 이용한 원전사고의 종합적인 경제적 리스크 평가 (A Study on the Overall Economic Risks of a Hypothetical Severe Accident in Nuclear Power Plant Using the Delphi Method)

  • 장한기;김주연;이재기
    • Journal of Radiation Protection and Research
    • /
    • 제33권4호
    • /
    • pp.127-134
    • /
    • 2008
  • 울진원전 3,4 호기의 가상적 중대사고로 인한 종합적인 경제적 리스크를 평가하였다. 이 연구의 목적을 위해 방사능 구름이 내륙을 향하는 것으로 가정하였다. 평가과정에서 불확실한 인자의 정량화에는 전문가 판단 및 의견도출에 유용한 것으로 알려진 델파이 기법을 이용하였다. 종합적인 경제적 리스크는 직접영향 비용과 간접영향 비용으로 구분되므로, 먼저 직접영향에 대한 비용을 평가하고, 예측된 가중치들 이용하여 직접영향 대비 간접영향 비용을 평가하였다. 행동학적 접근방법인 델파이 문제점을 보완하기 위해 수학적 접근방법인 베이지안 기법을 자료처리 과정으로 하는 모형을 적용하여 간접영향에 대한 경제적 충격량을 예측하였다. 1D 몬테칼로분석(MCA)으로 평가한 간접피해에 대한 가중치는 평균 2.59, 중앙값 2.08로 OECD/NEA에서 제시하는 가중치 1.25보다 높게 나타났다. 작은 국토나 방사선에 민감한 대중 성향과 같은 인지들이 패널의 판단에 영향을 미쳤을 수 있다. 직접피해 평가모델의 모수를 U형과 V형으로 구분하고 2D MCA를 사용한 종합적 경제적 리스크는 중앙값의 50%ile을 기준으로 2006년 국내총생산의 3.9%에 해당되었으며, 직접피해 영향이 가장 큰 자산 및 전력손실 비용을 제외하면 총 경제적 리스크는 국내총생산의 2.2% 수준이었다. 이 결과는 원전 비상계획과 대응태세 준비에 대한 투자 정당화에 참조 자료로 이용될 수 있다.

고농서에 나타난 전통농업기술의 개발가치 평가 (The Study on Evaluating Value for Developing Traditional Agriculture Technology)

  • 이상영;김미희;최재웅
    • 농촌지도와개발
    • /
    • 제21권3호
    • /
    • pp.243-269
    • /
    • 2014
  • 본고에서는 농서 6종류에서 나타나는 축산관련 전통농업기술을 가축위생, 사육관리, 사료급여, 기타 4개 분야로 나누어 261개를 도출하였다. 축산전문가가 이들 항목 중 개발가치를 인정한 228개 기술을 대상으로 델파이기법을 이용하여 평가영역별로 우수항목(3.0이상)을 도출한 결과, 유용성 영역이 35항목, 과학성 영역이 31항목, 경제성 영역이 18항목으로 나타났다. 이들 3개 영역 모두에서 3.0이상의 평가를 받은 우수기술18개와 전문가가 추천한 5개를 합하여 최종적으로 현대화 가능 기술 23개를 선정하였다. 한편 이들 농업기술을 유형별로 목록화하여 상응분석을 실시한 결과는 '지속영농기술', '과학성 검증', '현대화 기술 개발', '지식재산권화' 는 모두 가까이 위치해 있고, '경제성 고려' 요인만 별도로 떨어져 있다. 이러한 분석결과는 전통농업기술이 지속가능한 영농기술로 현대화, 지식재산권으로 보호받기 위해서는 현대과학의 과학적인 검증과 '경제성'을 고려한 검토가 필요하다는 것을 시사하는 것이다.