• Journal of Digital Convergence
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• v.18 no.1
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• pp.199-209
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• 2020

This study was done to explore deeply the essence and meaning of gratitude experience of mothers who cares child with schizophrenia. This study was analysed through the use of the phenomenological method of Giorgi. Data was collected through in-depth interviews, observation, and field records with five motheres who cares child with schizophrenia. Data analysis revealed 18 sub-components, 5 components: 'I'm like fallen seed on barren soil without gratitude', 'gratitude coming into bud like sprout,' 'gratitude grown up into a tree through tolerance', 'gratitude bearing fruit of self-sufficiency and desire', and 'gratitude getting much richer with giving. The results from the study contribute to promoting understanding of the gratitude experience of mothers who cares child with schizophrenia and will be helpful for development of positive family nursing intervention.

• The Journal of the Korea Contents Association
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• v.21 no.9
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• pp.762-770
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• 2021

This study aims to identify the relationship between stress and feeling of happiness among high school students, and to examine the double mediating model of subjective well-being and gratitude disposition on that relationship. Participants of this study were 245 male and female high school students. Perceived Stress Scale, Satisfaction with Life Scale, Emotion Frequency Test, Gratitude Questionnaire-6, and Subjective Happiness Scale were used for this study. To analyse a sequential double mediating effect, PROCESS Macro 3.5 Model 6 was used. Results revealed that stress was negatively correlated with subjective well-being, gratitude disposition, and feeling of happiness among high school students. And, subjective well-being was positively correlated with gratitude disposition and feeling of happiness, while gratitude disposition was positively correlated with feeling of happiness. It was found that subjective well-being and gratitude disposition were sequentially mediating stress and feeling of happiness among high school students. Because these findings suggest that subjective well-being and gratitude disposition play important roles in adolescents' happiness, it is necessary to promote their subjective well-being and gratitude disposition.

• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Management & Information Systems Review
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• v.36 no.1
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• pp.1-19
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• 2017

One of the methods of securing the reliability of accounting information is maintaining high audit quality. The first step of improving audit quality is lowering audit engagement risks. Thus, this study analyzed the relationship between the characteristics of accounting firms and audit engagement risks based on the Bayesian Network. For this, Markov Blanket, the minimum explanatory variable set, which affects audit engagement risks, was presented, and based on the drawn causal relationship, sensitivity analysis was conducted to verify the characteristics of accounting firms, which affect audit engagement risks. The existing preceding research that used multiple regression analysis presumes the linearity between explanatory variables and dependent variables, so there was a limit in drawing the relationship between explanatory variables. Therefore, this study figured out the interdependence between variables using the General Bayesian Network and examined the impact that each variable has finally on audit engagement risks that affects the audit quality. The results of this study would greatly contribute to improving the efficiency of the supervisory task by allowing a supervisory institution to identify an accounting firms that does not manage audit engagement risks properly and to improve the supervision of the accounting firms in advance. In addition, this study will be used as a reference when a supervisory institution would improve the system related to audit quality by presenting the characteristics of accounting firms related to the audit quality.

• Journal of Korean Home Economics Education Association
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• v.23 no.2
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• pp.17-35
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• 2011

The purpose of this study was to determine the possibility of character education in the middle school home economics program: by extracting learning factors that can cultivate gratitude disposition from the eighth grade in the unit of 'clothing life' of middle school HE text, developing five teaching-learning lesson plans and learning materials, and applying them in classrooms to see any changes in gratitude disposition standards before and after its application. Five teaching-learning lesson plans for the cultivation of gratitude disposition were developed, and completed after three experts in home economics verified their validity and revised them. From June 1, 2010 to June 30, 2010, five classes were to 210 grade students at a Gyeongbuk Junior School, and dispositions were investigated before and after the classes. Gratitude disposition standards used GQ-6, like McCullough, and for before-and-after-inspection comparison, t-test and analysis of open-ended questionnaires were carried out. The results proved the instruction effective. Before the class for the cultivation of gratitude disposition, students had a gratitude disposition average of 2.87(out of 5). After the class, the average was 3.35, which shows that students had improved considerably. Also, in analysis of a open-ended questionnaire, it was said that the class had been provided the opportunity to think about the value of nature and neighbors and that the class content reminded them about appreciation. In conclusion, for the character education in other areas of middle school home economics, teaching-learning lesson plans development must be attained to further this character education program.

• Informatization Policy
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• v.30 no.4
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• pp.3-39
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• 2023

With the growing importance of information/information system, information security is emphasized, and the significance of information security audit as a tool for maintaining the proper security level is increasing as well. The objectives of the study are to identify the overall research trends and to propose future research areas by analyzing domestic and overseas research in the area. To achieve the objectives, 103 research papers were analyzed based on both general and subject-related criteria. The following are the major research results : In terms of research approach, more empirical studies are needed; For subject "Auditor," studies to develop a framework for related variables (e.g., capability) are needed; For subject "Audit Activities/Procedures," future research should focus on the process/results of detailed audit activities; Future domestic research for "Audit Areas" should look for the new technology/industry/security areas covered by foreign studies; For "Audit Objective/Impact," studies to define the variables (e.g., performance and quality) systematically and comprehensively are needed; For "Audit Standard/Guidelines," research on model/guideline needs to be continued.

• KLA journal
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• v.45 no.12 s.355
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• pp.34-50
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• 2004

도서관문화 12월호에서는 <2004년도 국정감사와 '도서관'>이라는 주제로 두가지 자료를 정리해 보았다. 첫째는 2004년 10월 4일(문화관광부회의실)과 10월 22일(국회 문화관광위원회회의실)에서 있었던 문화관광부 본부에 대한 2004년도 국정감사의 회의록 중 '도서관' 또는 '독서'와 관련된 발언들만 발췌하여 정리한 것이며, 둘째는 국회 문화관광위원회 위원들이 문화관광부와 국립중앙도서관에 보낸 서면질의와 이에 대한 각 기관의 답변을 요약한 것이다. 법률을 입안하고 제정하며 이에 따른 정책을 추진하는 국회와 정부가 '도서관'에 대해 어떤 인식을 가지고 있는지 알아볼 수 있는 자료가 되었으면 한다. 첫번째 자료는 국회 홈페이지 '국정감사시스템'에 공개된 회의록을 이용했으며, 두번째 자료는 문화관광부 문화정책과와 국립중앙도서관 도서관정책과에서 제공해 주었다. 자료 제공에 감사드린다. 아울러 2004년도 국정감사 자료집으로 발행된 '학교도서관정책자료집'(유기홍 의원과 학교도서관문화운동네트워크 공동)과 '장애인도서관서비스 관련 정책제안 자료집'(정병국 의원)도 참고해 볼 만하다.

• Journal of Internet Computing and Services
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• v.7 no.5
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• pp.81-93
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• 2006

Recently, information technology is considered as a basement of management for industries as well as administrations. Especially, government agencies deal with more high sensitive and Important data than other businesses, so, their security managements should be fair and efficient. At present, most government agencies possess and operate their own information security systems, but apply them for the sake of formality only, even do not adapt an audit system for management polices. This paper presents a design and implementation of an automated audit system which is suitable for the operation environment in government agencies, using the audit system based on the BS7799. The. proposed system aims to objectively, numerically and daily control the ISMS (Information Security Management System) for different level of government agencies. In addition, it permits to design and implement an adaptive audit tool, in order to meet a given condition of audit organization and guard the personal relationship between the auditor and its counterpart.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.11
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• pp.3315-3320
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• 2009

The purpose of this study is to examine the positive effects of gratitude training on grateful disposition, life satisfaction, affective well-being, and self-esteem for Korean middle school students. 77 third graders of middle school in Gyeonggido participated in this 4-week experimental study. They were divided into 39 for an experimental and 38 for a controlled group. In an experimental exercise, participants were instructed to write their blessing down on their gratitude notebooks. On the other hand, in a controlled exercise, participants were instructed to write about their career, invention and English story by school programs. The results of the study are as follows; After gratitude training participants showed significant increase in grateful disposition, subjective well-being and self-esteem. This study showed that gratitude training is effective to middle school students in terms of their grateful disposition, subjective well-being and self-esteem.

• 월간 기계설비
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• s.63
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• pp.29-50
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• 1995

감사원장 자문기구인 부정방지대책위원회(위원장 서영훈)는 $\ulcorner$공사질서, 어떻게 확립할 것인가?$\lrcorner$ 라는 주제로 우리 사회가 하루빨리 청산해야할 부실공사의 추방대책을 모색하는 공개토론회를 지난 9월 6일 한국 프레스센터 국제회의장에서 이시윤 감사원장을 비롯한 관련기관 및 관련업계 종사자들이 참석한 가운데 개최했다. 특히 이번 공개토론회는 우리의 안전을 위협하고 나아가서는 국가 경쟁력을 잃게 하는 부실공사의 원인을 심층진단하고 그 방지대책으로 불합리한 제도의 개선과 아울러 시민들의 감사활동을 통한 공사질서확립 방안에 대한 슬기와 지혜를 널리 모으는 중요한 자리로 후손들에게 자랑스러운 건설문화를 넘겨줄 수 있도록 밝고 건전한 공사질서를 세우는 방안에 대한 많은 의견이 있었다. 이날 이시윤 감사원장은 $\ulcorner$부실공사는 우리의 생명과 안전을 위협하고 국제적 위신을 실추시키며 국가경쟁력을 읽게 하는 부끄러운 폐습으로서 하루빨리 치유해야 할 망국병$\lrcorner$이라면서 $\ulcorner$감사원은 21세기 우리의 밝은 미래 창조를 가로막고 있는 이러한 부실공사 문제의 심각성을 인식하고 이의 근절을 최우선 과제로 정하여 감사원의 모든 감사역량을 부실공사 추방을 위한 감사활동에 기울여 왔다$\lrcorner$고 밝혔다. 또한 이시윤 감사원장은 $\ulcorner$지난해에 이어 올해는 건설환경 개선 및 품질혁신의 해로 선언하고 국민 불안감 해소를 위하여 주요시설물의 안전성 점검과 건설산업 개방에 대비한 대외경쟁력 제고의 기틀을 마련하는데 총력을 기울여 나가고 있다$\lrcorner$면서 $\ulcorner$나아가 부실공사 기동점검반을 편성 운영하여 공공공사 현장을 수시 점검하여 부실을 역동성 있게 척결하는 체제도 구축하는 등의 계획을 갖고 있다$\lrcorner$고 밝혔다.