• International Area Studies Review
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• v.21 no.4
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• pp.247-268
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• 2017

This paper analyzes for companies of 2011~2014 the effects of corporate social responsibility on audit efficiency. Using KEJI Index and its individual components which is published by Citizens' Coalition for Economic Justice Institute, this paper analyzes their effects on audit efficiency of audit fees and audit hours. The results of analyses are as followings. First, corporate social responsibility(CSR) composite index did not show any significant relationship between audit fees and audit hours. However, for analyses of the effects of CSR individual components on audit efficiency, variable such as CSR fairness(CSR2), CSR social contribution(CSR3), CSR environmental protection activity(CSR5) have the negative effects on the audit fees and audit time. and CSR customer protection(CSR4), CSR employee satisfaction(CSR6) have the positive effects on the audit fees and audit time. Results suggest that independent auditors may reduce audit risks associated with possible misrepresentation of financial statements for companies with high scores of CSR fairness (CSR2), CSR social contribution(CSR3), and CSR environmental protection activity(CSR5). Also, financial statement auditors may perceive surge of discretionary expenses, and set audit risk high for companies with CSR customer protection(CSR4), and CSR employee satisfaction(CSR6). Together, KEJI Index and its individual components appear to have differential effects on audit efficiency.

• Journal of the Korea Society of Computer and Information
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• v.27 no.1
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• pp.183-191
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• 2022

The Korea Stewardship Code 'Principles on the Fiduciary Responsibilities of Institutional Investors' was introduced in 2016 and the National Pension Service adopted it in 2018. the National Pension Service casted 'dessent' vote on the agenda which is able to reduce the ownership interest of shareholder in general meeting. This paper examines whether 'dissent' voting affected on the ownership interest of shareholder or not. The 'dissent' vote on the agenda are related to revision artical of corperation, appointment or compensation of director and auditor, approval of financial statements ect. The proxies of earnings management is discretionary accruals calculated by modified Jones model. The control variablies are size of assets, liabilities per assets, returns on assets. The results of this study are as followings. First, the 'dissent' voting on the agenda are related to revision artical of corperation, M&A, approval of financial statements ect. are not significant because their sample size is too small, Second, the 'dissent' voting on appointment of director and auditor affected on reduction of discretionary accruals. So the National Pension Service activism shall affect on increasing the ownership interest of shareholder. Third, the 'dissent' voting on compensation of director and auditor is not affected on reduction of discretionary accruals. This results show that 'unconditional dissent voting' on the agenda in general meeting is not to reduce the ownership interest of shareholder.

• 대한공업교육학회지
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• v.36 no.2
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• pp.201-208
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• 2011

The purpose of this study was to develop the workplace etiquette education program for strengthen of employment capability of specialized high school students. Basically the program was developed through three steps of preparation, development and improvement. In the preparation stage, needs of student, teacher, industry was surveyed and the topic of the workplace etiquette education program was selected. In the development stage, set up educational goals of the program and form the program classified into 4 parts: (1) work and etiquette, (2) understanding of organization in the workplace, (3) proper the workplace etiquette, (4) managing oneself. In the improvement stage, verified validity by experts, executed pilot test and field test by students, and corrected the program. The result of the study, the workplace etiquette education program for strengthen of employment capability of specialized high school students has features as fellows: First, the program was designed as a 8 hour, and can be applied flexibly according to situation. Second, the program consist of various cases that occur in the workplace. Third, the program consist of four contents of (1) work and etiquette, (2) understanding of organization in the workplace, (3) proper the workplace etiquette, (4) managing oneself. Fourth, the program basically consist of two parts for students and teacher. Fifth, the program would be used in the subject of 'Career and work' in high school and also applied to the career education such as creative hands-on activities, creative discretion activities, and extracurricular activities.

• The Journal of the Korea Contents Association
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• v.19 no.12
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• pp.68-83
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• 2019

The characteristics of intermediate-level waste treatment services are likely to have a negative effect because they act as a factor in promoting incentives of earnings management in the relationship between financial characteristics and earnings management in companies which are possible for earnings management. The researchers conducting this study attempted to empirically verify relationships between financial characteristics and earnings management against domestic construction waste disposal companies in consideration of the characteristics of intermediate-level waste disposal businesses, and the results are as follows. As construction waste disposal businesses grew larger, and the trade receivables collection period lengthened, the intention to increase profits via real activities strengthened. As the ability to generate cash via sales activities weakened, and the difference between the EBITDA margin and the operating margin was lower than the difference in industrial average ratio, discretionary accruals and earnings management via real activities were greater. In particular, there were differences in the variables of intermediate treatment business characteristics which reveal moderating effects by financial characteristics. This study is meaningful in that the scope of relationships between financial characteristics and earnings management in accounting is expanded to cover the construction waste disposal industry.

• Journal of The Korean Association of Information Education
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• v.18 no.1
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• pp.133-142
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• 2014

South korea's education system recently expands discretion activity classes for raising self-leading learning ability based on autonomy and creativity, and also recommends students to perform diverse field trips in order to learn the contents which can be obtained only from field learning. However most schools come hard to go on a field trip because they face many difficulties such as lack of time, expense, weather, and safety. In this paper, in order to get over these difficulties we design a teaching model for field based learning activities using a virtual reality tool. And using the developed virtual reality tool, we taught 4th grade students of an elementary school located in Seoul. As a result, most of students were engaged and interested in the class and improved their academic achievement during one semester.

• Journal of The Korean Association of Information Education
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• v.12 no.3
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• pp.323-332
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• 2008

This paper propose to use a new educational programming language, Scratch, to help students' programming study. For this purpose, a course has been developed which consists of (1) strategies to motivate students and (2) Creative Problem Solving (CPS) teaching model to improve their problem solving abilities. We experimented the course with sixth-grade elementary students for 4 weeks and we could observe that the Scratch programming learning helps motivating students and improving their problem solving abilities. Based on this observation, we believe that Scratch programming can be an alternative for current programming education in elementary schools.

• Journal of Engineering Education Research
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• v.15 no.4
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• pp.85-93
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• 2012

This paper is to explore the effects of Robot Based Instruction(RBI) on the learning attitude of elementary school students. According to this research, researcher found out that there is significant improvement in learning attitude score after RBI was applied. The result of verification on the learning attitude is difference by sex showed that male students' learning attitude score is more high better than another group. In particular, it showed that there is more significant improvement in science art discretionary activities subjects. The above-mentioned results are based on as follows two reasons. First, RBI is efficient to improve students' internal motivation and ownership about tasks, and that is related to environment of learning and instruction focused on authentic task and practice. Second, educational advantages of robot media was reflected appropriately in RBI, also appropriate instructional environment for RBI was supported.

• Journal of Nutrition and Health
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• v.43 no.5
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• pp.489-499
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• 2010

The effects of a nutritional education program for first grade middle school students were evaluated from August to December, 2006. The study subjects were 82 boys and 90 girls, residing in Gwangju, Korea. To assess the effects of the nutritional education program, pre- and post-questionnaires examining nutritional knowledge, dietary attitudes, and dietary habits were developed. Paired t-test and repeated measures ANOVA were used to evaluate the effects of the nutritional education program. In the general subject, the main after-school activities were studying, watching TV, and using computer (85.5%), and sports (9.3%), suggesting their low physical activity. Parents (46.5%) were indicated as the source of nutritional education rather than teachers (13.4%). Twenty-five percent of girl students had diet experience of skipping meals (54.6%), suggesting the need of proper nutritional education for adolescents' health care. In dietary attitudes, both genders showed some improvement of recognition after education. In the changes in dietary habits, both genders had a significant effect on 'three meals a day, eating breakfast, and regular meal' after education. After education, the rate of having breakfast everyday increased from 52.4% to 65.9% for boys and from 33.3%to 57.8% for girls. In the changes in nutritional knowledge, the appreciation of the importance of school meals increased in both genders from 50.6% to 80.8% after education. The nutritional knowledge, scores of regular eating and well-mannered eating increased in both genders regardless of the students' characteristics. The study results revealed that this education provided an important motivation to improve basic nutritional knowledge and dietary habit. It is recommended to develop systematic and various educational programs and learning materials tailored to subjects before nutritional education.

• School Mathematics
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• v.5 no.1
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• pp.27-42
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• 2003

The current 7th National Mathematics Curriculum had been developed as a learner-centered curriculum and begun to apply to high school since 2002. This paper discusses issues related to the high school mathematics curriculum application into high school. The mathematics curriculum for grades 11 and 12 was developed primarily as a learner-centered one to provide five elective courses according to the needs of students based on their future occupation and attitudes. Discussion starts with the differences of the five elective courses: the three of them have dependent and sequential structure and the two are totally different with regards to their levels of difficulty and the content they span. It is claimed that the frameworks of the 2005 National Ability Test for the College Entrance and the minimal enrollment requirements of several influential colleges' admission policy make the high school mathematics education very rigid, unflexible, and anti-educational. Several suggestions to recover and imp-rove the high school mathematics education and the spirit of the 7th curriculum are presented.

• Journal of The Korean Association of Information Education
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• v.11 no.2
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• pp.231-241
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• 2007

With a focus on LabView language to program Lego Mindstoms Robot in afterschool class to help children develop their special ability and aptitude. The purpose of this research was to make proposal for programming learning method using a robot as an algorithm learning tool to improve creative problem solving ability. To do this, robot programming training program in the amount of 30th period and teaching aids thereof were developed, and 6th grade primary school children were taught up to 30th period, then after, they were evaluated accordingly. Results from analysis of evaluation of achievement level with a focus on outcomes according to each period revealed that learners understood most of contents of curriculum. In view of such results from evaluation, it is judged that the curriculum as well as teaching aids that devised and created have been constituted in order that school children will be able to have developed a shared understanding of their learning sufficiently, and to put it into practice easily. Through these hands-on experiences in the course of researches, researcher could have confirmed the possibility of success for robot-programming training class as new creative algorithm learning tool in the primary school curriculum.