• Journal of Digital Convergence
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• v.19 no.8
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• pp.141-149
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• 2021

This study investigated the effect of accounting information on dividend policy as a measure of corporate conservatism from the perspective of the internal accounting management system. The verification is based on a sample of 543 companies listed on securities (excluding KOSDAQ and financial industry) among the Bank of Korea (2019) 「2018 Corporate Management Analysis」 and company analysis of the Korea Productivity Center (financial data disclosed as listed companies as a December settlement company) was composed. Using SPSS 22, empirical analysis was conducted using exploratory factor analysis and regression analysis. The first is the verification related to corporate conservatism and the role of dividend policy, and it is verification of whether internal accounting management influences financial decision-making. Second, if internal accounting management exists, it is a verification of how conservatism and investment policies (in-house reserve, debt borrowing, capital increase, dividends, etc.) affect the corporate value according to accounting information. As a result, from the perspective of the internal accounting management system, it was found that among the variables of accounting information, profitability can have a positive effect on corporate conservatism and dividend policy as a corporate valuation method of reinvestment. In addition, it has been proven that corporate conservatism has an effect on profitability-to-value through capital accumulation and reinvestment such as surplus and internal reserves. In the future, we will study and discuss the complementarity of corporate conservatism and dividend policy in relation to governance structure and improvement of the internal accounting management system.

• Journal of the Society of Disaster Information
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• v.17 no.2
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• pp.254-265
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• 2021

Purpose: Inspection and diagnosis on the performance and safety through domestic port facilities have been conducted for over 20 years. However, the long-term development strategies and directions for facility renewal and performance improvement using the diagnosis history and results are not working in realistically. In particular, in the case of port structures with a long service life, there are many problems in terms of safety and functionality due to increasing of the large-sized ships, of port use frequency, and the effects of natural disasters due to climate change. Method: In this study, the maintenance history data of the gravity type quay in element level were collected, defined as big data, and a predictive approximation model was derived to estimate the pattern of deterioration and aging of the facility of project level based on the data. In particular, we compared and proposed models suitable for the use of big data by examining the validity of the state-based deterioration pattern and deterioration approximation model generated through machine learning algorithms of GP and SGP techniques. Result: As a result of reviewing the suitability of the proposed technique, it was considered that the RMSE and R² in GP technique were 0.9854 and 0.0721, and the SGP technique was 0.7246 and 0.2518. Conclusion: This research through machine learning techniques is expected to play an important role in decision-making on investment in port facilities in the future if port facility data collection is continuously performed in the future.

• Journal of vocational education research
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• v.36 no.2
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• pp.23-50
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• 2017

The purpose of this study was to determine the hierarchical linear relationship among receptivity to organizational change, individual variables of professors and organizational variables in junior colleges. The population for this study was 12,920 professors in 139 junior colleges. Using random sampling method considering subject, 800 professors in 40 colleges were sampled for this study. The data were collected from May 26 to June 13. A total of 445 out of 800 questionnaires were returned of which 441 of 40 junior colleges were used for analysis after data cleaning. These data were analyzed by both descriptive statistics and One-way ANOVA with Random Effects, Ranmdom-Coefficients Regression Model, and Intercepts-and Slopes-as-Outcomes Model of hierarchical linear model(HLM). All data analysis was accomplished using the SPSS 20.0 for windows program and the HLM 6.0 for windows program. An alpha level of 0.05 was established priori for determining the significance. The findings of the study were as follows: First, the level of receptivity to organizational change of professions in junior college was 3.94. Second, 56.5% of total variance in receptivity to organizational change was individual level variance. 43.5% of total variance in receptivity to organizational change was organizational level variance. Third, personal valence about organizational change, psychological ownership, experience of assignment, years of service and job security had positive effects on receptivity to organizational change while years of service had negative effects on receptivity to organizational change. The effect of personal valence about organizational change was highest, and the effect of job security was lowest. Fourth, degree of organizational change, participative decision-making, group culture and accessibility of information related to organizational change had positive effects on receptivity to organizational change. The effect of degree of organizational change was highest, and the effect of accessibility of information related to organizational change was lowest.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.13 no.6
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• pp.177-189
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• 2018

Business environment is always full of challenges. Despite various strategic efforts, there are so many failure cases of misfit. With the weaker resource base and institutional foundation, startup firms find it more difficult to find the right spot in the stiff competition. In the middle of evolutionary process, the startup firms need proper strategies meeting the differential challenges along the multiple stages of growth. Following the idea of product life cycle, this study applies the four stages of growth-startup, initial growth, accelerated growth, matured, and decliing. The next step for the startup manager is meeting each stage of growth with proper strategic efforts, including strategy, structure, decision-making pattern, and control method. When the knowledge factor is introduced, there is a potential for higher performance. Based on the 'Detailed Survey on Startup Ventures in 2017,' this study explores the impact of the government subsidy program on the firm competitiveness and performance-along the four stages of growth. In each stage, the strategy factors showed differential impact.

• 대한공업교육학회지
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• v.44 no.1
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• pp.209-231
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• 2019

The purpose of this study was to extract the factors of core competency required for technology teachers and to analyze the educational needs for extracted core competency factors and to search for the application of core competencies in the in-service technology teachers education. This study was conducted by literature review, expert validation, and needs assessment method. The survey was conducted by 92 low-carrier technology teachers who participated in in-service technology teachers education for upgrading to first grade teacher certificate. Data were analyzed the factor analysis, needs assessment, and IPA analysis using SPSS 24. The core competencies with high education needs were selected by the score of the Borich formula and the IPA analysis. As a result of the study, 29 factors of core competencies were chosen as the priority: challenge, planning ability, decision making ability, future orientation, intellectual property utilization ability, communication ability, and creative thinking etc. Based on the conclusions of this study, I would suggest the following. It is to create a new in-service education program reflected on core competencies that have high educational needs of low-carrier technology teachers. In addition, a strategy that reflects core competencies methodically in existing in-service teachers education program is needed. Future research should be followed by research on curriculum design to enhance high needed core competencies of low-carrier technology teachers.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.11
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• pp.441-453
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• 2018

This study was conducted to understand and describe Korean nurses' perception of person-centered care for elderly patients in long-term care hospitals. Qualitative data were collected through four focus group interviews consisting of 21 nurses working in four long-term care hospitals in Jeolla and Gyeongsang provinces. Participants completed interviews from July 19 to 30, 2018. All interviews were recorded, transcribed, and analyzed by employing the thematic analysis method. Six main themes for the attributes of person-centered care for elderly patients in the long-term care hospitals were conceptualized: respecting individual needs, walking to the end, supporting hidden dreams, becoming a family partner, helping patients live like they are at home, and changing culture. Person-centered care perceived by nurses was conducted to provide individualized nursing according to elderly's preferences and help them discover the value and meaning of life through various activity programs. Nurses also recognized person-centered care to maintain cooperative relationships with their family members and share their decision-making process, as well as to form a physical environment and organizational culture that respects the rights and autonomy of the elderly. Based on the results of this study, it is necessary to identify the diverse needs of the elderly and develop nursing intervention programs based on person-centered care.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.37 no.1
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• pp.19-28
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• 2019

Images captured by drone have the advantage of quickly constructing spatial information in small areas and are applied to fields that require quick decision making. If an image registration technique that can automatically register the drone image on the ortho-image with the ground coordinate system is applied, it can be used for various analyses. In this study, a methodology for geo-referencing of a single image and sequential images using drones was proposed even if they differ in spatio-temporal resolution using linear features and distinct points. Through the method using linear features, projective transformation parameters for the initial geo-referencing between images were determined, and then finally the geo-referencing of the image was performed through the template matching for distinct points that can be extracted from the images. Experimental results showed that the accuracy of the geo-referencing was high in an area where relief displacement of the terrain was not large. On the other hand, there were some errors in the quantitative aspect of the area where the change of the terrain was large. However, it was considered that the results of geo-referencing of the sequential images could be fully utilized for the qualitative analysis.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.38 no.6
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• pp.851-857
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• 2018

In this research, LCA analysis of the manufacturing process of pot bearing for fixed, movable in all directions, movable in one direction was carried out to analyze the environmental load using the LCA methodology. Especially, the water footprint that has been and issue in recent years was analyzed. As a result of LCA, it was analyzed that the contribution of the plate was more than 64.2% in all of the six impact categories in the case of fixed pot bearing base, and more than 94% in the category of resource depletion and photochemical oxidant creation. In the case of all direction pot bearing and one direction pot bearing, the contribution of PTFE was the highest in the global warming and stratospheric ozone depletion, and the contribution by the plate was higher in the other impact categories. The water footprint of each type of pot bearing was analyzed as $22.4m^3\;H_2O\;eq/kg$ for one direction pot bearing, $17.1m^3\;H_2O\;eq/kg$ for fixed pot bearing, and $14.1m^3\;H_2O\;eq/kg$ for all direction pot bearing. As a result of life cycle analysis, the contribution of water use in manufacturing was more than 65% in all three types. The results of this study can be used as basic data for decision making in construction method and material selection of bridges in the future.

• Korean Journal of Child Education & Care
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• v.19 no.1
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• pp.27-43
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• 2019

Objective: The purpose of this study is to investigate how the child care teachers experience about professional vision development through participating in video clubs with their peers while watching videos about their interactions with children in the classroom. Methods: We selected three child care teachers in a day care center in Seoul area and conducted the qualitative case study. Video clubs were designed to support the quality of teacher-child interaction by developing child-care teachers' professional vision. And the video clubs used the self-reflection process and cooperative self-reflection process as an important educational method. Results: Teachers were able to experience the change of attention in watching their interaction scene through the 4-time video club participation and to have opportunity for educational (knowledge based) reasoning. Particularly, through participation in the video club, the teacher could pay attention to teachers' intention, teachers' decision making process, and child's intention. In addition, through video club participation, the teachers experienced educational interpretation based on children's thinking and interest; and reasoning through reflective thinking about the results of teaching behavior. This change of professional vision was possible through mutual scaffolding through cooperative reflection among participating teachers. Conclusion/Implications: Based on the results of this study we discussed the importance of the professional vision development of the child care teachers and the effectiveness of the video club for supporting their professional vision development.

• Journal of the Korea Society of Computer and Information
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• v.26 no.4
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• pp.1-9
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• 2021

In this paper, we propose a training algorithm of support vector machine (SVM) with a sensitive variable. Although machine learning models enable automatic decision making in the real world applications, regulations prohibit sensitive information from being used to protect privacy. In particular, the privacy protection of the legally protected attributes such as race, gender, and disability is compulsory. We present an efficient least square SVM (LSSVM) training algorithm using a fully homomorphic encryption (FHE) to protect a partial sensitive attribute. Our framework posits that data owner has both non-sensitive attributes and a sensitive attribute while machine learning service provider (MLSP) can get non-sensitive attributes and an encrypted sensitive attribute. As a result, data owner can obtain the encrypted model parameters without exposing their sensitive information to MLSP. In the inference phase, both non-sensitive attributes and a sensitive attribute are encrypted, and all computations should be conducted on encrypted domain. Through the experiments on real data, we identify that our proposed method enables to implement privacy-preserving sensitive LSSVM with FHE that has comparable performance with the original LSSVM algorithm. In addition, we demonstrate that the efficient sensitive LSSVM with FHE significantly improves the computational cost with a small degradation of performance.