• 제목/요약/키워드: Item Relevance Analysis

검색결과 24건 처리시간 0.031초

건설기업의 경영효율성과 미청구공사의 가치관련성 (Operational Efficiency and Value Relevance of Unbilled Revenue in the Construction Company)

  • 김영훈;조석희
    • Journal of the Korean Data Analysis Society
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    • 제20권6호
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    • pp.3003-3014
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    • 2018
  • 본 논문은 건설기업 미청구공사 정보의 가치관련성이 해당 건설기업의 효율성 정도에 따라 차별화되는지에 대하여 연구하였다. 미청구공사는 국내 건설기업의 IFRS 도입에 따라 재무상태표의 자산에 표시되는 계정으로서 매출채권적인 성격을 가지는 항목이기는 하지만 추정된 진행률에 연동되어 계산된다는 점 등에서 그 자산성에 의심이 가는 항목이다. 본 논문에서는 미청구공사의 가치관련성이 해당 건설기업의 경영효율성에 따라 차별화된다는 가설을 설정하고 이를 검정하였으며, 검정결과는 다음과 같다. 첫째, 미청구공사는 기업가치와 유의적인 관계가 있는 것으로 나타나 기존 선행연구의 결과들과 일관된 모습을 보였다. 둘째, 미청구공사의 가치관련성은 경영효율성의 정도가 높은 기업에서 더욱 높게 나타나는 것으로 확인되었다. 결국 이 논문은 미청구공사가 단순히 가치관련성을 가진다는 점뿐만 아니라 기업의 효율적 운영정도에 따라 차별화 될 수 있다는 것에 대한 증거를 함께 제시하였다는 점에서 선행연구와 차별화된 연구라고 할 수 있다.

융합형 '과학' 평가에 사용된 선다형 문항의 특성 분석 : 4개 고등학교의 사례 (Analysis of the Characteristics of Multiple-Choice Test Items Used in Integrated Science Assessment: Focused on the Case of Four High School)

  • 이기영;조희형;권석민;김희경;윤희숙
    • 과학교육연구지
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    • 제37권2호
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    • pp.278-293
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    • 2013
  • 이 연구에서는 2009 개정 교육과정에 따른 고등학교 융합형 '과학' 교과에서 사용된 선다형 평가 문항의 특성을 분석하였다. 문항의 출제 경향을 분석하기 위해 융합형 교과에 특이적인 분석틀을 구안하여 분석하였으며, 문항 반응 이론을 적용하여 문항의 특성을 양적으로 분석하였다. 문항의 출제 경향 분석 결과, 문항 출처, 융합 범위, 인지 수준 측면에서 융합형 '과학' 교과의 취지를 제대로 반영하고 있지 못하는 것으로 나타났으며, 기존 교육과정의 과학 교과와 같은 분과적 교수-학습 및 평가가 이루어지고 있음을 알 수 있었다. 문항 반응 이론을 적용한 분석 결과, 대체로 문항의 난이도는 적절하며, 변별도는 높은 수준인 것으로 나타났다. 하지만 분석틀을 구성하는 3개 범주와의 연관성은 나타나지 않았다. 이와 같은 연구 결과를 토대로 융합형 '과학' 교과의 취지를 반영한 교수-학습과 평가를 위한 개선점을 논의하였다.

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Development of an Instrument for Measuring Affective Factors Regarding Conceptual Understanding in High School Physics

  • Kim, Min-Kee;Ogawa, Masakata
    • 한국과학교육학회지
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    • 제27권6호
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    • pp.497-509
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    • 2007
  • Among many remedial approaches against the increasing unfavorableness toward school science, one of the prevalent findings studied by affective experts is that students' achievement in science and their attitude toward it has a relatively weak relationship. In contrast, cognitive experts assert that the conceptual change involves more than cognitive aspects, and may be influenced by affective factors such as beliefs, motivation, learning attitudes, and sociocultural contexts. The latter regards continuous conceptual change as leading to better student understanding of science with variables of students' attitude toward science. As an initial step toward illuminating the affective-cognitive learning aspects of science, the purpose of this study is to develop an instrument for analyzing the relationship between students' conceptual understanding and affective factors. Cognitive questionnaires from the database of distribution in students' misconceptions of physics (DMP project), and affective questionnaires from the Relevance of Science Education (ROSE project) are integrated into our instrument. The respondents are high school students in Okayama prefecture, Japan. Through the pilot test, the authors integrated attitude toward science (AS) and interest inventory (II) from ROSE into cognitive understanding (CD) from DMP. Statistical methodologies such as factor analysis and item total correlation theoretically discerned the effective sixty-three items from the two original item pools. Having discussed two validity issues, the authors suggest ongoing research associated with our affective-cognitive research perspective.

간호전문직관 측정도구 개발 (Development of a Nursing Professional Values Scale)

  • 윤은자;권영미;안옥희
    • 대한간호학회지
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    • 제35권6호
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    • pp.1091-1100
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    • 2005
  • Purpose: The purpose of this study was to develop an instrument to measure nursing professional values. Method: Forty preliminary items were selected by classifying 223 basic items extracted via a literature study and in-depth interviews of subjects and testing the relevance of their contents. In order to verify the reliability and relevance of the preliminary instrument, data was collected from 504 nurses in 3 general hospitals. Result: As a result of the item analysis, 29 items were selected from a total of 40 items. Five factors were extracted by factor analysis, and the total variance was $51.5\%$. For the explanation of variances by factors, the 1 st factor, 'self-concept of the profession' accounted for $14.8\%$, the 2nd factor, 'social awareness' $12.1\%$, the 3rd factor, 'professionalism of nursing' $9.8\%$, the 4th factor, 'the roles of nursing service' $9.1\%$, and the 5th factor, 'originality of nursing', $5.6\%$. Cronbach's Alpha of those 29 items was .9168, which was high. Conclusion: This paper is meaningful in a way that it developed a tool capable of measuring nursing professional values, which reflects the characteristics of our country. In order to re-verify the relevance and stability of this tool, it is necessary that comparative studies should be conducted.

기업특성에 따른 판매관리비가 기업 가치에 미치는 영향 (The Impact of Sales and Management Expenses on Firm Value)

  • 손정근;배기수
    • 경영과학
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    • 제34권1호
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    • pp.71-84
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    • 2017
  • The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.

Using Quality of Life Scales with Nutritional Relevance after Gastrectomy: a Challenge for Providing Personalized Treatment

  • Lee, Seung Soo;Yu, Wansik;Chung, Ho Young;Kwon, Oh Kyoung;Lee, Won Kee
    • Journal of Gastric Cancer
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    • 제17권4호
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    • pp.342-353
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    • 2017
  • Purpose: This study evaluated the changes in nutritional status based on quality of life (QoL) item-level analysis to determine whether individual QoL responses might facilitate personal clinical impact. Materials and Methods: This study retrospectively evaluated QoL data obtained by the European Organisation for Research and Treatment of Cancer (EORTC) Quality of Life Questionnaire-Core 30 (QLQ-C30) and Quality of Life Questionnaire-Stomach (QLQ-STO22) as well as metabolic-nutritional data obtained by bioelectrical impedance analysis and blood tests. Patients were assessed preoperatively and at the 5-year follow-up. QoL was analyzed at the level of the constituent items. The patients were categorized into vulnerable and non-vulnerable QoL groups for each scale based on their responses to the QoL items and changes in the metabolic-nutritional indices were compared. Results: Multiple shortcomings in the metabolic-nutritional indices were observed in the vulnerable groups for nausea/vomiting (waist-hip ratio, degree of obesity), dyspnea (hemoglobin, iron), constipation (body fat mass, percent body fat), dysphagia (body fat mass, percent body fat), reflux (body weight, hemoglobin), dry mouth (percent body fat, waist-hip ratio), and taste (body weight, total body water, soft lean mass, body fat mass). The shortcomings in a single index were observed in the vulnerable groups for emotional functioning and pain (EORTC QLQ-C30) and for eating restrictions (EORTC QLQ-STO22). Conclusions: Long-term postoperative QoL deterioration in emotional functioning, nausea/vomiting, pain, dyspnea, constipation, dysphagia, reflux, eating restrictions, dry mouth, and taste were associated with nutritional shortcomings. QoL item-level analysis, instead of scale-level analysis, may help to facilitate personalized treatment for individual QoL respondents.

Communal Coherence, Spirituality and Clothing Symbolism of the Chief Priest in the Ga Traditional Governance

  • Kwakye-Opong, Regina
    • International Journal of Costume and Fashion
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    • 제14권2호
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    • pp.33-50
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    • 2014
  • Investigations on the symbolic role, spiritual health benefits and efficacy of the clothing items of the Ga wolomo (chief priest) have received little attention. Highlighting the relevance of these clothes, this paper focuses on the chief priest's dress code for his appointment, confinement, ordination, ceremonial and daily life activities. Data were collected through content analysis, participant observation and interviews with people from selected Ga communities, such as La, Teshie and Ga Mashie. The findings revealed that the selection of the chief priest is confirmed with a special clothing item. His traditional clothes and adornment also have meanings, importance and symbolic interpretations; explained in their uses, colour and style. As the spiritual head, the role of the chief priest's costume is very distinguished and symbolic in executing his duties; protecting, strengthening faith, confidence and assurance during spiritual healing, and when solving pertinent problems in the community. The paper concludes by recommending further research and documentation on other aspects of the Ga clothing culture, such as hand items and hair styles from the pre-colonial period to the present.

보안관제 업무 연관성 분석을 통한 ISMS-P 기반의 외주용역 관리 방법 제안 (Proposal of ISMS-P-based outsourcing service management method through security control business relevance analysis)

  • 고도균;박용석
    • 한국정보통신학회논문지
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    • 제26권4호
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    • pp.582-590
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    • 2022
  • 사이버공격으로 인한 보안위협이 지속되고 있어 보안관제는 신속한 탐지와 대응을 위해 전문성을 가진 용역사업 형태로 주로 운용된다. 이에 따라 보안관제 용역 운영에 대한 다수의 연구가 진행되었다. 그러나 결과적인 관리, 지표, 측정 등의 연구로 업무과정에 대해 세부적으로 연구되지 않아 현장에서 업무 혼선이 빚어져 보안사고 대응이 원활하지 않다. 본 논문에서는 이런 문제점을 ISMS-P 기반의 용역관리 방법을 제시하고 그 방법을 업무 연관성 분석을 통해 시나리오기법과 ISMS-P 보호대책 요구사항 64개 항목의 맵핑(Mapping)으로 도출된 각 항목을 체크리스트화 하여 사용업체의 용이한 외주용역 관리 방법을 제안한다. 또한 주기적 보안준수 이행과 중장기적으로는 ISMS-P의 취득 및 갱신에 도움이 되고 관련 인원들의 보안의식 제고에도 기여할 것으로 기대한다.

고등학생들의 융합에 대한 태도 검사도구의 개발과 타당화 (The Development and Validation of Instrument for Measuring High School Students' Attitude Toward Convergence)

  • 신세인;하민수;이준기;박현주;정덕호;임재근
    • 한국과학교육학회지
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    • 제34권2호
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    • pp.123-134
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    • 2014
  • 이 연구에서는 고등학생들의 융합에 대한 태도를 측정하는 검사도구를 개발하고 타당도를 확인하였다. 문헌연구를 통해 고등학생들의 융합에 대한 태도의 5가지 구인 (융합에 대한 지식, 개인적 관련성, 사회적 관련성, 흥미, 자아효능감)을 설정하였고, 각 구인들을 측정할 수 있는 예비문항 개발하여 233명의 고등학교 2학년 자연계열 학생들에게 투입하였다. 문항 타당도는 Messick (1995)이 제시한 내용에 기초한 타당도, 실제에 기초한 타당도, 구조에 기초한 타당도에 기초하였으며, 전문가 검토, 라쉬 분석, 구조방정식을 활용하여 확인하였다. 연구 결과 최종적으로 선정된 5개 구인 23개 문항은 타당한 문항으로 확인되었다. 또한 융합에 대한 태도는 과학 동기를 향상 시킬 수 있다는 이론적 모델 역시 구조방정식으로 확인하였고 타당한 모델로 확인되었다. 이 연구를 통하여 개발된 문항은 학생들의 융합에 대한 태도와 융합 과학 학습의 효과를 확인하는데 활용 될 수 있을 것이다.

한국 간호대학생의 스트레스 측정도구 개발 (Development of a Stress Scale for Korean Nursing Students)

  • 유지수;장순정;최은경;박지원
    • 대한간호학회지
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    • 제38권3호
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    • pp.410-419
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    • 2008
  • Purpose: The purpose of this study was to develop a stress measurement scale for Korean nursing students. Methods: Sixty preliminary items were selected by classifying 229 basic items extracted via literature review and Q-sorting method. In order to verify the reliability and validity of the preliminary instrument, data were collected from 617 nursing students in 2 colleges of nursing in Korea. Results: As a result of the item analysis, 58 items were selected. They consisted of 2 types of stress which were college-based stress (38 items) and clinical-based stress (20 items). Ten factors in college-based stress and four factors in clinical-based stress were extracted by factor analysis, and each had a total variance of 63.01%, and 64.93%. Cronbach's Alpha of those 58 items were .937 in college-based stress and .922 in clinical-based stress, which was high. Conclusion: This paper is meaningful in a way that it has developed a tool capable of measuring stress for nursing students, which reflects the characteristics of our country. It is recommended for further study to re-verify the relevance and stability of this measurement.