• Resources Recycling
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• v.24 no.5
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• pp.40-55
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• 2015

The purpose of this study is to analyse whether the waste disposal volume level in the construction waste disposal industry makes a different effect on earnings management behaviour by size of the licensed storage capacity and by location of the waste disposal site. The empirical results of this study are as follows. First, the waste disposal volume significantly influences earnings management behavior. When it comes to the size of licensed storage capacity in the small-sized capacity firms, the smaller waste disposal volume firms make more aggressive earnings management by using discretionary accruals. On the other hand, in the large-sized capacity firms, more waste disposal volume firms report higher earnings by adjusting more discretionary accruals. Second, the effects of waste disposal volume on the earnings management show different pattern depending on the location of waste disposal site. When the firms are located in the non-capital regions, the smaller waste disposal volume firms report higher earnings by adjusting discretionary accruals as well as by using real activities earnings management. However, the firms located in the capital regions show more aggressive earnings management when they have higher waste disposal volume level.

• Korean small business review
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• v.42 no.4
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• pp.123-146
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• 2020

This study, targeting KOSDAQ-listed companies, examined the relationship between variability of accruals and corporate characteristics. First, the analysis results show that executives of companies with high debt ratios are more likely to violate debt contracts, so there is a strong temptation to use discretionary accrual items. Second, for companies with large volatility in operating cash flows, Executives of these companies are strongly inclined to utilize accruals for the purpose of abuse of discretion. Third, the larger the company, the more sensitive it is to political costs, so it is less tempted to use the accruals item than a smaller company. Fourth, the corporate age is thought to be the maturity of the company, Executives of such companies have little room to use accruals to abuse their discretion. Fifth, in the case of profit dummy variables, the companies reporting losses have more temporary accrual items than those reporting profits, so this increases the uncertainty in their accounting information than the latter. Sixth, for those companies that are indicated as inappropriate as a result of audit, the more likely their executives are to use the accrual items, and the lower the quality of their accounting profits is. Lastly, Companies audited by 4 Big domestic accounting firms have less discretionary accrual fluctuations than companies audited by non-big 4 accounting firms. Thus, it was found that the accrual amount allows the discretion of corporate executives differently according to the characteristics of the company.

• Journal of Korean Home Economics Education Association
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• v.22 no.2
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• pp.115-131
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• 2010

The object of this study is to compare the cognitive differences between teenagers who are operating the internet shopping mall and those who are not operating to analyze the effect of the enterprise experience on the career maturity of teenager. And we are to present the operation methods of teenager entrepreneurship education at school by identifying the difficulties of teenager internet shopping malls and investigating demands of teenagers for the entrepreneurship education. The results of this study are as following. First, the internet shopping malls established by teenagers were mostly operated with small scale and capital dealt with clothing and fashion accessories. It is difficult for most of teenagers to inform the shopping malls and understand the flow of fashion and demands of consumers. They acquired the informations on enterprise using internet or acquaintances. This is because there are no professional teenager entrepreneurship education. And they chose the confidence and spirit of challenge which are mostly needed for success of the internet shopping malls. Therefore, they can acquire the confidence and spirit of challenge by effective entrepreneurship education on resource management, team management, business plan and marketing. Second, teenagers who are operating the internet shopping malls got higher scores on career maturity and degree of need in the entrepreneurship education than those who are not. Thus the expansion of the systemed and diversified entrepreneurship education at school is needed to increase business practice and entrepreneurship. Third, most teenagers wanted the entrepreneurship education at school. They preferred external lectures who can teach them with professional experiences and practical knowledges using discretional activity classes or club activity classes. Dividend classes of creative experience activities including career, voluntary and club activities are increased in 2009 revised education curriculum. Using these classes, it requires to operate the entrepreneurship education which make students decide their career themselves through concrete education and experience. Consequently, the expansion of the systemed and diversified teenager entrepreneurship education at school is needed using development of practical entrepreneurship education program, professional teacher training and revitalization of entrepreneurship club activities.

• Journal of Korean Home Economics Education Association
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• v.18 no.1 s.39
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• pp.127-139
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• 2006

The purpose of this study was to find out the name of cosmetology department and to analyze the characteristics and curriculum of 4 selected cases. Interviews with 4 school the teachers have been done September through November, 2004. The number of cosmetology-teaching high schools, the characteristics of students, teachers and laboratories, and the curricula of the schools were analyzed. The results of this study were as follows; There were 16 vocational high schools had cosmetology department, called various names, mainly Dept. of Cosmetology or Dept. of Skin Cosmetology. All most of the students to major the Cosmetology were female and 16-74% continued education in colleges. Most of teachers had Cosmetology tearcher's certificate but 3 out of 22 teachers did not have. They thought 1-4 subjects for 17-18 hours for a week. Each school had 3-7 practical rooms. Students took 92-120 hours from major courses.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2006.05a
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• pp.668-671
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• 2006

High speed internet and web was rapid grow up. There was much influence our society and education field. The growth which the superhigh speed internet is quick leads in the education which is the possibility of confront in information society the educational reform it propels. It is included in the 7th curriculum which emphasizes the ability cultivation it will can dispose in the information society and information education and education information it dos the many enterprise from national dimension. But with the clear vision which is accurate against information education the education contents against hereupon is not presented from the elementary school not to be, the computer education is become accomplished at one part of discretionary activity and the level star education of the resonable information education relation teaching materials and the elementary students does not become accomplished net to be and well information education which becomes does not become accomplished is the actual condition. This research which it use teach - studying of home page base and the student studies self lead and oneself it provides the chance it will be able to evaluate the result regarding studying and also it will provide the paradigm which is the possibility of doing level star studying, it does.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.4
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• pp.1932-1937
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• 2014

This paper examines whether debt ratio effects earnings management. There are various methods that estimate earnings management. This paper examines whether these methods impact on the relationship between earnings management and debt ratio. In addition, this study examines whether these relationship effects of debt type. Previous studies in this area haven't examined the relationship between debt ratio and earnings management in Korea. These studies didn't consider earnings management's method to analysis for this relationship. This paper tests the relationship between earnings management and debt ratio with methods of earnings management unlike from previous studies. Results are summaried as following. First, the relationship between debt ratio and earnings management was different for these methods. Abnormal Accruals that used estimation of eanrnings management in previous studies didn't examine these results that debt ratio effects of earnings management. However, it was significant positive the relationship between real activity management and debt ratio.

• Communications of Mathematical Education
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• v.12
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• pp.489-507
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• 2001

교수 ${\cdot}$ 학습 과정에서 계산 능력 배양이 목표인 영역을 제외하고는, 복잡한 계산, 수학적 개념 ${\cdot}$ 원리 ${\cdot}$ 법칙의 이해, 문제 해결력 향상 등을 위하여 가능하면 계산기나 컴퓨터를 적극 활용하도록 한다. 제 7차 교육과정에서는 수학적 힘의 신장을 구현하기 위한 실천적인 항목 중 다음과 같이 교수 ${\cdot}$ 학습과정에서의 technology의 활용을 적극 권장하고 있다. 이는 곧 수학교육과 실생활이 서로 밀접한 관계를 가지고 있음을 의미하는 것이다. 이런 새로운 움직임에 따라 계산기 활용에 대한 관심과 이를 수업에 이용하려는 방안을 적극 모색하고 있으며 이미 많은 자료들이 간행되고 있다. 그래픽 계산기는 컴퓨터와는 달리 많은 자료를 내장하고 있지는 않지만 휴대가 간편하고 개별적으로 사용할 수 있어 학교 수업시간 중 활용하는 데에 큰 장점을 가지고 있다. 또, 수학의 교수 ${\cdot}$ 학습 과정에서 그래픽계산기는 학생들의 흥미를 자극하고, 시각적인 힘을 활용하고, 수학적 사고력을 향상시키며, 문제를 탐구하는 과정에서의 단순한 계산을 효과적으로 처리할 수 있도록 도와준다. 뿐만 아니라 수학의 내적 영역과 수학의 외적 영역을 연결시키는 힘과 학습 과정에서 학생의 주도력을 강화시켜줄 수 있다. 그러나 계산기의 사용 자체가 목표가 될 수는 없으며 그래픽 계산기의 사용으로 학생들의 계산능력을 하락시켜서도 안된다. 이를 위해서는 적절한 교수 ${\cdot}$ 학습법의 개발과 연구가 끊임없이 지속되어야 할 것이다. 그래픽계산기는 함수, 통계 단원에서 자료를 분석하고 그에 적합한 식을 찾는 과정에 매우 유용하게 이용된다. 이는 재량활동이나 특기적성활동 시간에 조작활동을 통하여 개념에 대한 다양한 창의적인 표현을 할 수 있는 기회를 제공하기도 한다. 다음은 함수식을 이용하여 여러 가지 디자인을 할 수 있는 예를 그래픽 계산기를 통하여 보여준다. 생활 속의 여러 가지 모양들은 대체로 함수식으로 표현될 수 있다. 그래픽 계산기는 함수식을 입력하여 그래프의 형태를 관찰하고 그 특징을 살펴보는데 매우 유용하며 제한된 변역에서 여러개의 함수식을 입력하여 원하는 모양의 디자인을 해 볼 수 있다.

• Korean Educational Research Journal
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• v.38 no.2
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• pp.81-108
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• 2017

The purpose of this study is to develop a standardized learning model for a free-learning semester, and to provide a practical framework of its curriculum. This paper is a state-funded study to design an instructional model for the free-learning semester. Instructional models that have been implemented in the practical school were constructed through collecting opinions from school teachers. The instructional model for a free-learning semester in this current study is a modification of the existing learning model into the Learning (Meaningful reception learning)-Practice-Production stage. These are designed to reflect the UNESCO proposals that emphasize knowledge, skills, and character, respectively. It is not easy to construct the instructional model for the free-learning semester activities. A three-step strategy that encompasses the UNESCO proposals will be a useful framework for teachers to systematically design and implement free-learning semester teaching.

• The Journal of Korean Association of Computer Education
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• v.7 no.6
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• pp.13-25
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• 2004

It has been increased the importance of computer education for the knowledge information society. However day by day. But computer education is currently operated with elective subjects in discretion action scope in a middle school. These operation of elective subjects brings a tended to neglect computer course, and inappropriate class number operated from this operation deteriorates reality and efficacy of computer education. Therefore, this paper compared and analyzed various operation methods of elective subjects that have been currently operated and grasped various problems to appear according to operation methods. When computer subject is operated using results from analyzing these problems, we find the most suitable way and provide sufficient references to operate computer subject in school education.

• 한국정보교육학회:학술대회논문집
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• 2007.08a
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• pp.45-50
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• 2007

최근 과학기술의 발달에 따른 컴퓨터 산업의 대중화로 각 가정마다 컴퓨터 1대씩은 필수로 보유하고 있다. 이러한 추세에 따라 초등학교 교육과정에도 재량활동으로 ICT 교육을 체계 있게 실시할 수 있도록 하고 있다. 하지만 컴퓨터를 가지고 정보를 활용하는 순기능을 잃어버리고 역기능이 학습지도와 생활지도의 문제로 등장했으며 컴퓨터 게임으로 인해 수많은 부정적인 영향을 끼치는 것으로 나타났다. 본 연구에서는 전국 여러 곳에서 초등학교의 고학년 학생들의 자료를 수집한 다음 이것을 특별시 광역시지역, 중 소도시지역, 읍 면지역으로 구분한 후 학생들의 컴퓨터 게임 사용 실태를 알아보고, 컴퓨터 게임 중독 측정도구를 사용하여 컴퓨터 게임 중독의 유무를 파악하며, 컴퓨터 게임 중독에 영향을 미치는 여러 요인들을 찾아보았다. 중독이 되는 요인으로는 남학생일수록, 학교 성적이 낮을수록, 게임 사용 경력이 오랠수록, 게임 사용 빈도가 높을수록, 게임 사용 시간이 많을수록, 공격성과 충동성이 높을수록, 자기통제가 안 될수록, 부모로부터 존중을 받지 못할수록, 공부스트레스가 많을수록, 대인불안이 높을수록, 친구 따라서 게임할수록 중독이 잘되는 것으로 나타났다. 소속감과 재미와 성취감이 관련이 높은 것으로 나타났다. 중독의 실태 및 요인을 알아 본 바에 따르면, 컴퓨터 중독을 비방하는 가장 큰 방법은 가정에서 부모가 자녀를 존중해주고, 바른 인성을 길러 공격성과 충동성이 높지 않고, 게임을 많이 좋아하지 않는 친구를 사귀는 것이 중요하다고 하겠다. 그리하여 가정과 학교와 사회가 올바로 역할을 수행한다면 정보화의 역기능인 컴퓨터 중독을 예방하고 정보 활용의 본래의 기능을 되살릴 수 있으리라 본다.