• Title/Summary/Keyword: 의견 선도자

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The Effect of Business Strategy on Audit Delay (기업의 경영전략이 회계감사 지연에 미치는 영향)

  • Kim, Jeong-Hoon;Kim, Min-Hee;Do, Kee-Chul;Lee, Yu-Sun
    • Journal of the Korea Convergence Society
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    • v.13 no.5
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    • pp.219-228
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    • 2022
  • In order to improve audit quality, it is essential to understand the occurrence of disagreement between auditors and managers, and this study aims to analyze the impact of Business Strategies on audit risk and accounting audit delay. To this end, we conducted an empirical analysis using sample 2,910 firm-year data from 2018 to 2020 of KOSPI-listed and KOSDAQ-listed companies. The results of the empirical analysis of this study are as follows. First, compared to the companies of defender type, prospectors can expand audit procedures for new products, R&D costs, and intangible assets, and increase audit delays due to disagreement between managers and auditors. Second, compared to KOSPI-listed companies, the prospectors in KOSDAQ are more likely to have lower financial reporting quality, which further increases audit delays. The results of this study analyzed whether a company's Business Strategy affects the possibility of disagreement between an auditor and a company, and verified whether there is a difference in the audit report lag by stock market. The results of this study show that auditors' strong duty of care is needed for the companies of prospector type with high audit risk, and it is meaningful to present reinforced audit systems and specific guidelines for the companies of prospector type through the definition of prospector type. It also enables the expansion of research to identify the relationship between non-financial factors and audit risks that make up the companies of prospector type.

A study on the effect of negative word-of-mouth of dental clinic patients (치과의료기관 내원환자의 부정적 입소문 전파에 관한 연구)

  • Yang, Hae-Young
    • Journal of Korean society of Dental Hygiene
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    • v.8 no.4
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    • pp.79-88
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    • 2008
  • This study was done to investigate the negative word-of-mouth style and effect of communication with negative word-of-mouth from dental clinic patients. Data were collected from 223 dental clinic patients living in Seoul and GyeongGi-Do. The study was collected from October 15th to October 29th, 2007 with self-recording questionnaires. The results of this study were as follows. First of all, in the characteristic of relationships category, subject who were negative word-of-mouth was more 'persuader person' than others. The results showed that the general characteristics of subjects was effective factor of word-of-mouth. Secondly, the behavior scale which was based of negative word-of-mouth was not suitable of the satisfaction of dental clinic service. This results meant the low satisfaction of dental services haven't relation with negative word-of-mouth. Thirdly, 33% of people who have complaints spread negative word-of-mouth. Finally, the main reason of dissatisfaction was long-waiting time for dental clinic service. The results showed the adjustment of dental clinic system and staffs service will prevent negative word-of-mouth spread.

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The Roles of Parents in Science Learning at the Everyday Science Classroom in Gwanak-gu (관악구 생활과학교실의 과학학습에서 나타난 부모의 역할)

  • Lim, Ju-Hee;Lee, Ji-Young;Kim, Heui-Baik
    • Journal of The Korean Association For Science Education
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    • v.29 no.4
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    • pp.373-387
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    • 2009
  • The purpose of the study was to investigate the roles of parents in science learning at the Everyday Science Classroom (ESC). Discourses of 20 parent-child dyads were analyzed to identify the roles of the parents and their significance. Data were also gathered through questionnaires that were made to survey the perception of parents and students of the Everyday Science Classroom (ESC) in Gwanak-gu. The results showed that parents played the role of Guide as well as Learner. Parents as the Guide showed roles of Process guide, Cognitive facilitator, Participation inducer, and Authoritative manager. Parents helped their children to accomplish the experiment successfully (34.5%) and offered cognitive scaffolds (21.3%) and affective scaffolds (8.7%) for children to reach a level of understanding that they could not reach by themselves. However, parents who helped their own children without considering their needs repressed children's autonomous learning (1.6%). The roles of parents as the Learner were categorized into Active learner (16.1%), Collaborative fellow learner (15.1%), and Authoritative leading learner (2.7%). The multiple roles of parents can influence the children's understanding of science in both positive and negative ways. This study can provide basic information on the roles of parents and their interaction with their children. Reflection on positive aspects of parent participation in program development will promote the understanding of science in both parents and children.

A Comparative Study on the Characteristics of Male Innovators and Opinion Leaders Across Product Categories (다 상품군에서의 남성 혁신자와 의견선도자의 특성 비교)

  • 김찬주
    • Journal of the Korean Society of Clothing and Textiles
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    • v.21 no.1
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    • pp.67-81
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    • 1997
  • The main purpose of this study was to compare the characteristics of male innovators and of male opinion leaders across product categories in terms of personality, attitudes, social participation, media usage patterns and demographic aspects. Six product categories such as clothing, cosmetics, small electronic appliances, medium-large electronic appliances, interior supplies and sports-leisure goods was used. A valid and reliable self-report scale was used to measure innovativeness and opinion leadership for 423 male adults living in social area Analyses showed that venturesomeness is the most common characteristics between innovators and opinion leaders across product categories. Innovators showed higher tendency of narcissism while opinion leadership showed higher cosmopolitainsm. Common charateristics of innovators and of opininion leaders of both clothing and cosmetics are cosmopolitanism, narcissism, exhibitionism, venturesomeness. The degrees of social participation and media usage patterns were different according to product categories for both innovators and opinion leaders. The implications of these findings for diffusion theory and merchandising were discussed.

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과학영재학교 교육과정 운영실태와 학생 반응분석

  • 문경근;박일영;박수경;정권순;추봉욱;곽미용
    • Proceedings of the Korean Society for the Gifted Conference
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    • 2003.11a
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    • pp.165-166
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    • 2003
  • 2002년 3월부터 영재교육법 시행령이 적용됨에 따라 과학기술부에서는 교육인적자원부, 부산광역시 교육청과의 협약을 통하여 부산과학고등학교를 과학영재학교로 지정하였으며 2003년 3월 신입생 입학 이후 현재까지 운영되고 있다. 과학영재를 조기에 발굴하여 맞춤식 교육을 체계적으로 실천함으로써 지식기반 사회를 선도할 수 있는 창의적인 과학영재를 육성하려는 과학영재학교의 설립목적에 부합되도록 계획, 운영, 평가되기 위해서 현재 진행되고 있는 운영 전반에 대하여 점검 및 분석이 이루어질 필요가 있다. 이에 과학영재학교 운영상의 주요 측면인 교육과정 운영 분야에 대하여 그 실태와 학생 반응을 분석하는데 본 연구의 목적이 있다. 과학영재학교의 교육과정 기본 방침은 과학 분야에 대한 깊은 이해와 논리적, 비판적, 창의적 사고력과 태도를 통하여 지식을 창출하는 자기 주도적 탐구자의 양성을 전제로 하고 있으며 교육과정 편제는 교과, 자율연구, 위탁교육 및 특별활동으로 구성되어있다. 교과에는 국어, 사회, 외국어, 예체능을 포함하는 보통교과와 수학, 과학, 정보과학을 포함하는 전공교과가 있다(과학영재학교 교수요목안내서, 2003). 본 연구에서 교육과정 편제, R&E, 교수학습 및 평가의 하위 영역별로 그 실태와 각 영역별 학생 설문 결과를 분석한 결과는 다음과 같다. 첫째, 영재학교 교육과정 편제 및 운영에 대한 학생들의 인식을 조사한 결과, 심화 선택과목의 학점 비중을 더 높여야한다는 의견과 보통교과의 학점을 줄이고 전공교과의 학점을 늘려야 한다는 의견이 상대적으로 높게 나타났다. 이러한 결과는 대상 학생들이 과학영재학교 선발과정에서 수학, 과학 각 분야별 우수자로 선발된 경우가 많아 학생 개인적으로 자신감을 가지는 과목만 집중적으로 학습하고자 하는 의도의 반영으로 볼 수 있다. 이와 관련하여 영재교육과정의 운영지침(이상천, 2002)에 의하면, 대학 수준의 내용을 그대로 도입하는 속진보다 창의성과 사고력 계발에 보다 충실할 수 있도록 내용의 폭을 넓히고 접근방법을 달리하는 심화 중심으로 교육과정을 구성하고 운영한다고 하였다. 그러나 현재 개발된 교육과정 편성과 운영은 창의성 교육의 구현보다는 압축형 속진 교육과정의 특성이 강하여, 이와 같은 운영지침을 실현하기 어려운 것이 현실이므로 교육과정 편제의 개선이나 운영지침에 적합한 교육내용의 개발이 시급히 이루어져야 할 것이다. 둘째, R&E(Research & Education)는‘연구를 통한 교육’,‘교육을 통한 연구’를 의미하며 과학영재교육과정의 가장 큰 특징이라 할 수 있는 자율연구와 위탁교육을 위한 프로그램이다.

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A Study on Flaming Phenomena in Social Network: Content Analysis of Major Issues in Seoul Mayor Reelection in 2011 (소셜 네트워크 상에서의 플레밍(Flaming) 현상과 공론장의 가능성 - 2011년 서울시장 선거 이슈 분석 -)

  • Jho, Whasun;Kim, Jeongyeon
    • Informatization Policy
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    • v.20 no.2
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    • pp.73-90
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    • 2013
  • Rational debate and public conversation in the public sphere of social network are crucial conditions for realizing deliberative democracy. However, negative communication can occur online more frequently than in the real space, and mutually hostile messages are appearing. In the electoral process, citizens combining for particular candidates have made personal attacks against, abused and slandered the opposing candidates. Then, how and to what degree has the flaming behavior been appearing in the elections? Are there influencers to propagate the flaming behavior? And how flaming are these influencers, compared to internet users? This research focuses on the flaming behavior which occurred during the reelection for Seoul Mayor, in order to diagnose the role of social network as an online public sphere. This study analyzes the spreading degree of flaming messages depending on each issue, and the differences of messages between influencers and normal users. There was frequent flaming behaviors to distribute biased information which criticized, laughed at and maliciously attacked individual candidates. Moreover, influencers who advanced leading opinions, displayed a higher flaming degree than normal users.

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Implementation of a Multi-Cart for Airports with Remote Driving (원격주행이 가능한 공항용 멀티카트의 구현)

  • Myeong-Chul Park;Seong-Hyeok Oh;Seong-Jin Kim;Do-Hee Lee;Seon-Ho Kim
    • Proceedings of the Korean Society of Computer Information Conference
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    • 2023.01a
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    • pp.275-276
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    • 2023
  • 국토교통부는 공항의 지상조업 근로자 근무환경을 개선하기 위하여 2019년 11월부터 40개 과제를 발굴·시행하는 등 노력해 왔으나, 근원적인 안전관리체계 개선이 필요하다는 판단에 따라, 노조와 지상조업사 등 관계기관과 간담회를 통해 수렴한 의견을 바탕으로 국토교통부는 승객이동, 항공기 견인 등 항공운항의 필수 역할을 하는 지상조업의 서비스 및 안전성을 높이기 위해 '지상조업 안전관리 강화방안'을 수립했다. 본 논문은 공항에서 지상조업 시 안전하고 신속하게 할 수 있도록 하는 '공항용 원격 주행 멀티카트' 기술을 제안한다. 현장이 아닌 컨트롤러를 이용한 원격으로 주행하여 지상조업자의 안전을 보장하고, 카트에 멀티파츠를 장착하여 지장조업 장비의 유지 보수를 편리하게 관리하며 라이다 센서, 카메라, 적외선 센서 등을 이용하여 장애물을 피하는 멀티카트를 구현하여 공항 지상조업의 발전을 선도할 것이다.

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A Research on the National Qualification Assurance System for Engineers and Craftsmen (기술.기능계 국가자격의 질 관리 방안 연구)

  • Park Jong-Sung;Shin Myong-Hoon
    • Journal of Engineering Education Research
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    • v.5 no.2
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    • pp.63-85
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    • 2002
  • This study aims at understanding the current situation of quality assurance on technical qualification that can take the initiative in developing human resources in a technical field and exploring a scheme for improvement. To achieve this goal. the method of quality assurance was examined, the current situation, problems and needs on technical qualification, and foreign cases on the method of quality assurance were analyzed. Based on this. the study proposed the methods of quality assurance on technical qualification and operating system and a follow-up program on technical qualification items. The collection and analysis of the relevant materials, a survey targeting qualification holders and personnel managers in industries as respondents, expert consultations, face-to-face interviews of experts and qualification holders in the technical industry to reflect their opinions were applied for the methodology of the study.

Character Analysis by Visual Recognition Elements of Formativeness - focusing on the Characters of 3D Animations, and - (조형성의 시각인지요소를 통한 캐릭터 분석 -3D 애니메이션 <인사이드 아웃>와 <미니언즈>의 캐릭터를 중심으로-)

  • Kim, Hye-Sung
    • Cartoon and Animation Studies
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    • s.42
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    • pp.53-79
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    • 2016
  • The public interest and popularity of animation has already forecasted the value of animation as the leader of pop culture and cultural industry. The trend in animation changed from 2D to 3D animation, a new genre that appeared in the 1990s with the development of computer technology and innovative changes in media, and 3D animation secured its position in the 2000s. Researches on 3D animation are conducted in various ways. Integrating the area it shares with film and the area it shares with design, it is produced and consumed. This study focused on 'formativeness(design)', the basis of character design, and tried to find out how it is recognized by the audience, who actually watch and feel it. Also, it approached basic theory and tried to deduce logic that is easy to understand and can analyze design or formativeness which keeps changing. Lastly, this study regards the parts that viewers are not satisfied with as problems, and tries to find out a developmental direction. Among the animations for theaters that were big hits in 2015, this study focused on the characters of and . It reviewed errors and what was lacking in the previous studies, collected experts' opinions and made adjustment. Using the frame prepared through this process, it conducted a survey on study participants, the viewers, to see how it is perceived by them. Finally, it tried to find out the reasons why the audience felt that way through theoretical reviews and applications.

Introduction to Improve for Testing Method of National Technology Qualification to Meet Demands From the era of Knowledge & Information (지식.정보화시대에 요구되는 국가기술자격 검정방법 도입을 위한 연구 - 기능장, 기사, 산업기사, 기능사를 중심으로 -)

  • Cho Jeong-Yoon;Park Jong-Sung;Kim Deog-Ki;Kim Hyun-Soo
    • Journal of Engineering Education Research
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    • v.4 no.1
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    • pp.57-78
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    • 2001
  • Due to developments in information technology and ensuing changes in the concept of time and space, the significance of national boundaries has been weakened, bringing to attention the heightened competition among nations. In order to respond to these transformations, the Korean government is increasing its efforts to raise the authenticity of the National Technology Qualification System(NTQS) by closely linking NTQS testing method and procedure to practical knowledge and skills in the industry field. This initiative is based on the recognition that the human resources development is a crucial factor in determining a nation's competitiveness. This study aimed, first of all, to diagnose the problems directly and indirectly affecting the testing method in the current NTQS. And then, differentiated solutions according to grade and improvements in the testing infrastructure were suggested. The ultimate purpose was to provide a blueprint for enhancing national competitiveness through increased authenticity and efficiency of the NTQS. Research methods applied during this study include: the collection and review of qualification-related literature; a series of conferences with leading experts; interviews with vocational educators and researchers from qualification-related institutes; a survey of national qualification holders from a variety of professions and industries; and participatory observation at qualification exam centers. This research suggested policy recommendations as follows; First, measures to improve for testing method of professional engineer Second, measures to improve for testing method of Master craftsman Third, measures to improve for testing method of Engineer, Industrial Engineer, Craftsman Fourth, plans for the establishment of operation system for a computerized testing Fifth, institutional perspective on establishing qualification infrastructure Sixth, operational perspective on establishing qualification infrastructure

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