• Title/Summary/Keyword: 융복합적 활용

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A study on the effect of accounting information on dividend policy by measuring corporate conservatism (From the perspective of the internal accounting management system) (기업보수주의 측정으로 회계정보가 배당정책에 미치는 연구 (내부회계 관리제도 관점에서))

  • Lee, Soon Mi;You, Yen Yoo
    • 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.

Nutrition and Sensory Properties of Kimchi prepared with Dioscorea oppasita (마(Dioscorea opposita)김치의 영양성분 및 관능적 특성)

  • Yang, Kyung-Mi;Kong, Hyun-Joo;Kwon, Ji-Eun
    • Journal of Digital Convergence
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    • v.19 no.7
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    • pp.379-390
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    • 2021
  • In this study, we produced kimchi with cooked Dioscorea batatas yam. Sliced kimchi cabbage, processed white radish kimchi (kkakdugi), and whole kimchi cabbage were prepared with 3% Dioscorea batatas, the nutritional and sensory properties were evaluated. The three types of D. opposita kimchi showed energy content in the range of 35-40 kcal per 100 g, and no crude fat, saturated fat, trans fat, or cholesterol was detected. Sodium content was 450-650 mg, with sliced cabbage kimchi showing the highest concentration. The vitamin C content increased significantly after 28 days of storage, with the sliced cabbage kimchi and whole-cabbage kimchi showing larger increases than the radish kimchi. All three types of D. opposita kimchi showed high Ca, K, and Mg contents. The whole-cabbage kimchi maintained salinity at a level of 2.38-2.72% from immediately after preparation to 28 days of storage compared to sliced cabbage kimchi and radish kimchi. Sliced cabbage and whole kimchi cabbage kimchi showed an increase in lightness and a decrease in redness with longer storage duration. Compared to the control groups, the experimental groups (with added D. opposita) showed higher yellowness. The hardness of the three types of kimchi decreased with longer storage duration. In sensory evaluation, there were no significant differences between the control groups and the experimental groups.

Efficient Patient Information Transmission and Receiving Scheme Using Cloud Hospital IoT System (클라우드 병원 IoT 시스템을 활용한 효율적인 환자 정보 송·수신 기법)

  • Jeong, Yoon-Su
    • Journal of Convergence for Information Technology
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    • v.9 no.4
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    • pp.1-7
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    • 2019
  • The medical environment, combined with IT technology, is changing the paradigm for medical services from treatment to prevention. In particular, as ICT convergence digital healthcare technology is applied to hospital medical systems, infrastructure technologies such as big data, Internet of Things, and artificial intelligence are being used in conjunction with the cloud. In particular, as medical services are used with IT devices, the quality of medical services is increasingly improving to make them easier for users to access. Medical institutions seeking to incorporate IoT services into cloud health care environment services are trying to reduce hospital operating costs and improve service quality, but have not yet been fully supported. In this paper, a patient information collection model from hospital IoT system, which has established a cloud environment, is proposed. The proposed model prevents third parties from illegally eavesdropping and interfering with patients' biometric information through IoT devices attached to the patient's body at hospitals in cloud environments that have established hospital IoT systems. The proposed model allows clinicians to analyze patients' disease information so that they can collect and treat diseases associated with their eating habits through IoT devices. The analyzed disease information minimizes hospital work to facilitate the handling of prescriptions and care according to the patient's degree of illness.

Anti-inflammatory activity Effects of Mori Folium Water Extracton IL-1α, IL-6 and IL-10 on mouse macrophages (상엽 추출물이 마우스 대식세포의 IL-1α, IL-6, IL-10에 대한 항염활성 연구)

  • Park, Young Sik;Han, Hyo-Sang
    • Journal of Digital Convergence
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    • v.16 no.11
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    • pp.613-620
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    • 2018
  • This study was conducted to investigate of Mori Folium Water Extract (MF) on anti-inflammation activity. MF Water extracts after 24 houres cultivation were examined to ascertain the cell viability of mouse macrophage RAW 264.7 cells. The influence of the Water extracts in RAW 264.7 macrophage cells treated with LPS was investigated. nitric oxide (NO) production, nterleukin$(IL)-1{\alpha}$ IL-6 and IL-10 increased generation of cytokines. mouse macrophage RAW 264.7 cells cell viability changes were no decreas after MTT assay of MF Water extract. The MF water extracts inhibited NO generation caused by LPS in the macrophages over $25{\mu}g/mL$. The MF water extracts increased in the control group the $IL-1{\alpha}$ and IL-6 activation generated by LPS in the macrophages over $50{\mu}g/mL$. Accordingly, it was found that different MF water extract concentrations significantly influenced certain anti-inflammation activities in RAW 264.7 macrophage cells. The results of this study are expected to be highly applicable to health - friendly functional materials. Further studies are needed to confirm the signaling pathways associated with anti-inflammation of macrophages through continuous studies.

A Comparative study on Perceived Importance and Frequency of Basic Nursing Performance ability of Comprehensive Nursing Care Service Wards versus General Wards (간호·간병 통합서비스 병동과 일반병동 간호사의 기본간호술 수행 빈도 및 중요성 인식 비교)

  • Kim, Soon-Ok
    • Journal of Digital Convergence
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    • v.16 no.12
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    • pp.541-553
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    • 2018
  • The purpose of this study was to analyze the differences in the frequency and importance of basic nursing practice between comprehensive nursing care service wards and general wards and to provide basic data for the efficient of services. The subjects of this study were 99 comprehensive nursing care service and 90 general wards. Data were collected from February 1 to 28, 2018 and analyzed using a t-test, one-way ANOVA, Pearson's correlation coefficient, Scheffe test. The results showed that the frequency of basic nursing practice was higher by 2.43, and there were significant differences in personal hygiene, nutrition and excretion, exercise & activity. The recognition of the importance of basic nursing was high in both groups, but comprehensive nursing care service wards were slightly higher at 4.24 points. However, as the frequency of practice is lower than the recognition of the importance of basic nursing, a method to increase the frequency of practice is necessary. These results suggest that comprehensive nursing care service wards should provide appropriate nursing staff and system development so the nurses can provide care service as professionals.

Characteristics of Recycled Aggregate Powder Containing Mortar Depending on Grinding Efficiency (분쇄 효율에 따른 순환골재 분말 혼입 모르타르의 특성)

  • Bang, Jinwook;Jang, Youngil;Lee, Jongwon;Mun, Seokho;Chu, Hyunseung
    • Journal of the Korea institute for structural maintenance and inspection
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    • v.23 no.2
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    • pp.116-121
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    • 2019
  • In order to evaluating applicability of RAP (recycled aggregate powder) in mortar, in this study, physical and mechanical tests was carried out. Material characteristics of recycled aggregate and RAP were evaluated and the mechanical properties of mortar replaced with RAP were analyzed. Test result of sieve analysis showed that as the milling time increased the fineness modulus was decreased and the distribution of 0.6 mm particle size was found to increase. The fluidity of mortar mixture substituted with RAP tended to increase than Plain mixture. It was result that the increasing fluidity was affected by unreacted surplus water in the mortar as the binder was replaced with RAP. From the compressive strength result of the mortar subjected to RAP, it was found that the RAP was able to replace up to about 10% of unit binder weight although the compressive strength of mortar was decreased as the RAP replacement increased. From the above study, it can be concluded that the physical properties of RAP satisfied the quality standard of aggregate for replacement with fine aggregate. Moreover, in case of the RAP was replaced up to 10% of unit cement weight, it was able to be possible to improve fluidity and compressive strength of mortar.

Study on the Tensile Strength of Virgin Hair by High-Density Oxidative Dye Application (버진 헤어(Virgin hair)의 고명도(高明渡) 산화염모제 시술에 따른 모발 인장강도 연구)

  • Lim, Sun-Nye;Park, Jang-Soon
    • Journal of Digital Convergence
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    • v.17 no.8
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    • pp.447-452
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    • 2019
  • Modern people are investing a lot of time and economically in their appearance as a means of expressing their aesthetic desires. They have a lot of hair dyes that make up most of their appearance, but their hair damage is serious. Especially, they use hair dyes which are very popular among the hair cosmetics that make up most of their appearance, but their hair damage is serious. The purpose of this study is to investigate the hair tensile strength of hair with oxidative hair dye to induce styling while minimizing hair damage. The results showed that the Max. load, Max. stress, Max. elongation, break load, break stress, break elongation, maximum modulus and tangential modulus according to evaluation interval were significantly different between control and 8N-10N experimental groups. The maximum modulus and tangential modulus for the strain interval did not show tendency to increase or decrease constantly, although there was a difference between the control and experimental group. Therefore this study was conducted to investigate the correlation between hair loss and hair damage through the treatment of high grade oxidative hair dye, which is widely used in ield of industry. We want to provide application data.

Design and Implementation of Information Retrieval System Based on Ontology Using Semantic Web (시맨틱 웹을 이용한 온톨로지 기반의 정보검색 시스템 설계 및 구현)

  • Seo, Woo-Jin;Rhyu, Kyeong-Taek
    • Journal of Digital Convergence
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    • v.17 no.1
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    • pp.209-217
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    • 2019
  • In this paper, the purpose of this paper is to lay the foundation for the search system by using and building an online search engine suitable for the search domain and enabling search, conversion, integration and sharing of information. It is to use the ontology to infer hierarchical relationships, deduce objects based on that layer, and extract attributes to search areas that are relevant to the data that the user wants. In order to search for information in this way, the information search system was implemented by entering key words related to 'qualifications'. The implemented system arranged the meaning and relationship of each attribute online so that the general public can search information quickly, easily, and accurately. In addition, the implementation results were compared with two different search engines. Comparable search engines are Naver and Daum, the two major search engines. The search engine of this study, which was built using an ontology suitable for the search domain to perform searches using the semantic web, was evaluated to have excellent results. However, it is thought that a more formalized online location is necessary to increase the accuracy and reliability of search engines and to include more comprehensive categories of search terms.

A Study on Knowledge Management Vision and Implications of Ministry of Culture, Sports and Tourism (문화체육관광부의 지식관리 비전과 시사점에 대한 연구)

  • Lee, Hyangsoo;Lee, Seong-Hoon
    • Journal of Digital Convergence
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    • v.17 no.1
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    • pp.29-36
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    • 2019
  • In this study, we analyzed knowledge management cases of the Ministry of Culture, Sports and Tourism and examined knowledge management vision, promotion organization and knowledge management activity system. This study aims to clarify implications for successful knowledge management in government sector. In the case of the Ministry of Culture, Sports and Tourism, which was the subject of the study, it was evaluated as having performed well in the management activities of the government department in the evaluation of "Knowledge Target for 2018" jointly hosted by Maeil Economic Daily and the Ministry of Public Administration and Security. In this study, we conducted an in - depth interview with the knowledge management staff of the Ministry of Culture and Tourism and analyzed the success factors of knowledge management in the government sector. First, the vision of knowledge management and the role of dedicated organization were very important. In addition, knowledge management system was used to effectively acquire, share, and accumulate knowledge and utilize it. In addition, appropriate compensation systems for knowledge management activities are also important success factors. Therefore, in order to encourage knowledge management activities, it is necessary for public institutions to establish an incentive system such as an economic compensation system for personnel sharing activities and HR personnel.

A Study on the development of elementary school SW·AI educational contents linked to the curriculum(camp type) (교육과정과 연계된 초등학교 캠프형 SW·AI교육 콘텐츠 개발에 관한 연구)

  • Pyun, YoungShin;Han, JungSoo
    • Journal of Internet of Things and Convergence
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    • v.8 no.6
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    • pp.49-54
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    • 2022
  • Rapid changes in modern society after the COVID-19 have highlighted artificial intelligence talent as a major influencing factor in determining national competitiveness. Accordingly, the Ministry of Education planned a large-scale SW·AI camp education project to develop the digital capabilities of 4th to 6th grade elementary school students and middle and high school students who are in a vacuum in artificial intelligence education. Therefore, this study aims to develop a camp-type SW·AI education program for students in grades 4-6 of elementary school so that students in grades 4-6 of elementary school can acquire basic knowledge in artificial intelligence. For this, the meaning of SW·AI education in elementary school is defined and SW·AI contents to be dealt with in elementary school are: understanding of SW AI, 'principle and application of SW AI', and 'social impact of SW AI' was set. In addition, an attempt was made to link the set elements of elementary school SW AI education and learning with related subjects and units of textbooks currently used in elementary schools. As for the program used for education, entry, a software coding learning tool based on block coding, is designed to strengthen software programming basic competency, and all programs are designed to be operated centered on experience and experience-oriented participants in consideration of the developmental characteristics of elementary school students. In order for SW·AI education to be organized and operated as a member of the regular curriculum, it is suggested that research based on the analysis of regular curriculum contents and in-depth analysis of SW·AI education contents is necessary.