In a situation where the company handles accounting conservatively, the management's earnings forecasting information will be more conservative, and the conservativeness of this earnings forecasting information will have a differential effect in evaluating the performance of managers and paying compensation. This study aims to examine how the level of corporate accounting conservatism affects the forecast information of managers and how this affects the compensation of managers. This study establishes a hypothesis on the effect of the level of accounting conservatism on the earnings forecasting information and compensation of managers, and examines the relationship between managerial profit forecasting information & manager compensation according of conservatism in corporate accounting that can vary depending on the manager's disposition. As a result of the analysis, conservative managers are also conservative in earnings forecasting disclosure, and when corporate managers are highly conservative, they show their ability by making earnings forecasts disclosures more frequently and more accurately than corporate managers with low conservatism. It will help reduce the forecasting errors of stakeholders. Therefore, it is expected that this will play an important role in judging the manager's ability and determining compensation. Therefore, when a company handles accounting conservatively, management's earnings forecasts are also measured conservatively, which is expected to provide useful information on the basis and form of management's compensation to stakeholders.
Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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v.8
no.3
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pp.357-365
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2018
In the 21st century, as the emergence of the age of creative economy is expected, interest in the cultivation of creative talents required in society around the world is newly rising. Sustainable development education should not be limited to school education, but should be promoted and supported at all social education sites for the purpose of lifelong education. Therefore, the purpose of this paper is to consider the relationship between the possibility of formal and informal learning and the development of capacity in higher education. Exploratory and qualitative research based on intensive groups was designed using several groups of formal and informal learning settings. In China, the creation of a creative economy is set as a major national policy direction for the new government. What is required for talented people in the creative economy era and how to educate them is becoming a major policy issue. The development of core competencies requires multiple contexts based on cognitive non-cognitive disposition. By combining the formal and informal learning environment within higher education for the purpose of a new learning culture, it can provide a variety of situations and improve competency development. While this study can identify aspects of formal and informal learning settings, the interdependencies between them are still difficult to grasp. However, practical implications can be seen clearly. In other words, based on the results, you can point out key aspects of competency acquisition that can be a key element in the higher education environment. As a result, this study analyzed implications for formal and informal learning environments for new ways of developing core competencies in higher education.
The purpose of this study was to investigate the effects of engineering design-based ocean cleanup classes on STEAM attitudes and creative engineering problem-solving dispositions. Furthermore, during this process, we tried to determine interesting points that students encountered in engineering design-based classes. For this study, a science class with six lessons based on engineering design was developed and reviewed by a professor who majored in engineering design, along with five engineering design experts with a master's degree or higher. The subject of the class was selected as the design and implementation of scientific and engineering measures to reduce marine pollution based on the method implemented in an actual Ocean Clean-up Project. The engineering design process utilized the engineering design model presented by NGSS (2013), and was configured to experience redesign through the optimization process. To verify effectiveness, the STEAM attitude questionnaire developed by Park et al. (2019) and the creative engineering problemsolving propensity test tool developed by Kang and Nam (2016) were used. A pre and post t-test was used for statistical analysis for the effectiveness test. In addition, the contents of interesting points experienced by the learners were transcribed after receiving descriptive responses, and were analyzed and visualized through degree centrality analysis. Results confirmed that engineering design in science classes had a positive effect on both STEAM attitude and creative engineering problem-solving disposition (p< .05). In addition, as a result of unstructured data analysis, science and engineering knowledge, engineering experience, and cooperation and collaboration appeared as factors in which learners were interested in learning, confirming that engineering experience was the main factor.
As information and communication technologies are being developed so rapidly, education research is actively conducted to provide optimal learning for each student using big data and artificial intelligence technology. In this study, using the mathematics learning data of elementary school 5th to 6th graders conducting blended mathematics classes, we tried to find out what factors predict mathematics academic achievement and developed an artificial intelligence model that predicts mathematics academic performance using the results. Math learning propensity, LMS data, and evaluation results of 205 elementary school students had analyzed with a random forest model. Confidence, anxiety, interest, self-management, and confidence in math learning strategy were included as mathematics learning disposition. The progress rate, number of learning times, and learning time of the e-learning site were collected as LMS data. For evaluation data, results of diagnostic test and unit test were used. As a result of the analysis it was found that the mathematics learning strategy was the most important factor in predicting low-achieving students among mathematics learning propensities. The LMS training data had a negligible effect on the prediction. This study suggests that an AI model can predict low-achieving students with learning data generated in a blended math class. In addition, it is expected that the results of the analysis will provide specific information for teachers to evaluate and give feedback to students.
Journal of Korea Entertainment Industry Association
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v.13
no.6
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pp.135-142
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2019
This study explores the ways in which depaysement and its dreams function as a hallucinative allegory on the basis of the spiritual freedom of surrealism in Luis Bunuel's films: "The Discreet Charm of the Bourgeoisie" and "The Phantom of Liberty". In order to grasp the appearances of the sign in the scene of these films, it examines how he uses surrealism's dépaysement techniques such as the disposition of floating object, bipolarity, and physical contradictions of images. These emerging aesthetic views are as follows: the antipathy to reason, the critique of law and order, the aversion to ideology, and state apparatus. These finally aim at criticizing fundamental irrationality, thus paving a path for opening the possibility of liberation. He laid the foundation for a surrealist film by appropriatizing surrealist techniques to spread his claims. Therefore, this study argues that filmic scenes of dreams and hallucinations for a hallucinative allegory are closely related with the technique of depaysement network which summons the significance of surrealistic freedom in these films.
This study was conducted to identify the relationship between depression and subjective/objective health status, and to examine predicting factors on depression in the elderly in Korea. This study was a secondary analysis using the data of Korea National Health and Nutrition Examination Survey(VI-1) 2007. A total of 939 data from the subjects ≥60 years who completed health-related survey were used for analysis. Data were analyzed using SAS (version 9.1) PC program. Depression was identified in the 20.3% of the older subjects. Multiple logistic regression analysis showed that women (OR=2.04), senior high school graduation (OR=0.27) and lowermiddle household income (OR=2.83) were significant associating factors(p<0.05). After adjustment for socio-demographic factors, hypertension (OR=1.93) and asthma (OR=3.32) as objective health status, and stress (OR=7.27), limited activity in daily living due to fracture or joint injury (OR=6.59) and poor self-rate health (OR=1.64) as subjective health status were found as factors predicting depression in the elderly(p<0.05). According to the type of health status, the subjects who had chronic disease or perceived poor physical health were 5.94 times more likely to have disposition to depression than the subjects who had no chronic disease or perceived good physical health (p=0.001). These findings suggest that preventive education and intervention focus on preventing and managing chronic diseases such as hypertension, asthma, fracture and joint injury should be needed to decrease depression in the elderly.
Journal of The Korean Association For Science Education
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v.28
no.1
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pp.75-88
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2008
The purpose of this study was to understand the factors affecting interactions as well as the students' learning process in small group activities. For this purpose, the changes and characteristics of students' interactions in scientific inquiry experiments were analyzed. This study focused on 2 homogeneous small groups of eighth graders. Students were involved in 13 inquiry experiments for one year and students' interactions in each experiments were observed and recorded using video/audio and the data recorded were transcribed. The analysis of data was based on the method of making a note by looking on and listening to the data repeatedly. Changes in the interactions of the two homogeneous groups differ remarkably. In small group A, owing to the conflicts of students' emotions, learning through social interactions became to be impossible. On the other hand, the interactions in small group B became more active. It seems that this changes are affected largely by the existence of peers who are able to mediate different opinions or feelings among group members. In general, middle school students were poor at receiving peers' opinion, cared a lot about writing reports. The less able students tended to be placed at a disadvantageous position in experiment lessons emphasizing social interactions. Four factors that affected the change of interactions were identified: Is the aim of experiments the understanding or completion of report? Is there any attitude towards peers' suggestions? Is there a disposition to care about peers? Is there any peer to mediate on peers' opinions or feelings? Educational implications of the progression of activities emphasizing interactions and the organization of grouping were drawn.
Volkova Nataliia;Poyasok Tamara;Symonenko Svitlana;Yermak Yuliia;Varina Hanna;Rackovych Anna
International Journal of Computer Science & Network Security
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v.24
no.4
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pp.127-134
/
2024
The article highlights the problems of the digitalization of the educational process, which affect the pedagogical cluster and are of a psychological nature. The authors investigate the transformational changes in education in general and the individual beliefs of each subject of the educational process, caused by both the change in the format of learning (distance, mixed), and the use of new technologies (digital, communication). The purpose of the article is to identify the strategic trend of the educational process, which is a synergistic combination of pedagogical methodology and psychological practice and avoiding dialectical opposition of these components of the educational space. At the same time, it should be noted that the introduction of digital technologies in the educational process allows for short-term difficulties, which is a usual phenomenon for innovations in the educational sphere. Consequently, there is a need to differentiate the fundamental problems and temporary shortcomings that are inherent in the new format of learning (pedagogical features). Based on the awareness of this classification, it is necessary to develop psychological techniques that will prevent a negative reaction to the new models of learning and contribute to a painless moral and spiritual adaptation to the realities of the present (psychological characteristics). The methods used in the study are divided into two main groups: general-scientific, which investigates the pedagogical component (synergetic, analysis, structural and typological methods), and general-scientific, which are characterized by psychological direction (dialectics, observation, and comparative analysis). With the help of methods disclosed psychological and pedagogical features of the process of digitalization of education in a mixed learning environment. The result of the study is to develop and carry out methodological constants that will contribute to the synergy for the new pedagogical components (digital technology) and the psychological disposition to their proper use (awareness of the effectiveness of new technologies). So, the digitalization of education has demonstrated its relevance and effectiveness in the pedagogical dimension in the organization of blended and distance learning under the constraints of the COVID-19 pandemic. The task of the psychological cluster is to substantiate the positive aspects of the digitalization of the educational process.
Archival Objects are defined as objects having historical, aesthetic, and artistic value as well as archival value created and used with a particular purpose in business process. Increasingly, many countries including Canada, Australia, China are recognized the importance of Archival Objects and designated them as national records. In Korea, Archival Objects are involved in national records through '2006 Plan for the Archives and Records Management Reform'. So National Archives and Records Service provided a foothold for comprehensive plan of national records management including Archival Objects. And also, by revising Records and Archives Management Act in 2007, National Archives and Records Service declared aggressive will to management Archival Objects. Until now, Objects held in public institution were easy to be damaged because definition or scope of Archival Objects was ambiguous and management system for material character wasn't exist. Even though the revised Records and Archives Management Act suggest definition and declare the responsibility of management, management system focused on various shape and material of objects need to be established. So this study has defined Archival Objects shortly and carried out a research 5 institutions on the actual management condition. By researching the result of institution survey, Records and Archives Management Act and actual Records Management System, we could find some problems. In solving these problems, We provide objects management process in the order capture ${\rightarrow}$ register ${\rightarrow}$ description ${\rightarrow}$ preservation ${\rightarrow}$ use${\rightarrow}$disposition. In addition, close cooperation between records center and museum of institution should be established for the unitive management at national level. This study has significance in introducing a base to manage Archival Objects systematically. By studying more, we hope to advance in management of valuable Archival Objects.
Previous studies on Wolseong fortress have focused on capital system of Silla Dynasty and on the recreation of Wolseong fortress due to the excavations in and around Wolseong moat. Since the report on the Geographical Survey of Wolseong fortress was published and GPR survey in Wolseong fortress was executed as a trial test in 2004, the academic interest in the site has now expanded to the inside of the fortress. From such context, the preliminary research on the fortress including geophysical survey had been commenced. GPR survey had been conducted for a year from March, 2007. The principal purpose of the recent 3D GPR survey was to provide visualization of subsurface images of the entire Wolseong fortress area. In order to obtain 3D GPR data, dense profile lines were laid in grid-form. The total area surveyed was $112,535m^2$. Depth slice was applied to analyse each level to examine how the layers of the remains had changed and overlapped over time. In addition, slice overlay analysis methodology was used to gather reflects of each depth on a single map. Isolated surface visualization, which is one of 3D analysis methods, was also employed to gain more in-depth understanding and more accurate interpretations of the remain The GPR survey has confirmed that there are building sites whose archaeological features can be classified into 14 different groups. Three interesting areas with huge public building arrangement have been found in Zone 2 in the far west, Zone 9 in the middle, and Zone 14 in the far east. It is recognized that such areas must had been used for important public functions. This research has displayed that 3D GPR survey can be effective for a vast area of archaeological remains and that slice overlay images can provide clearer image with high contrast for objects and remains buried the site.
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