• Title/Summary/Keyword: 중요성

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Information Content of Client importance, Firm's Ownership Structure and Audit Quality (고객중요성, 기업소유구조와 감사품질의 정보효과)

  • Choi, Mi-Hwa
    • Management & Information Systems Review
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    • v.31 no.1
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    • pp.221-246
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    • 2012
  • The study examines the effects that non-audit service and firm's ownership structure might have on the value relevance directly or indirectly. This investigation is based on prior research which suggests that the audit firms' non-audit services is likely to adversely affect investors' perceptions of the credibility of financial reporting and that corporate governance are likely to mitigate the adverse this kind of non-audit services effects. The sample consists of non-banking firms listed on the Korea Exchange that reported annual financial statements over the period from 2004 to 2008. In the setting, stock returns as proxy for capital market response, auditor quality(measured as the discretionary accruals) is endogenously determined. This study employs a structural equation model to take into account the endogenous variables under study. The analysis influences through the path analysis that ownership structure suppress the market response through audit quality and also the non-audit service have influence on the market response through audit quality. The results of this study contribute to the literature in the following ways. First, this provides direct evidence that there is a negative association between audit firms' client importance and the value relevance. Second, the findings that the negative association is attenuated for audit quality support the findings of prior studies which present that corporate governance provide higher credibility of financial reports.

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Recognition for Nursing Competency Importance, Nursing Competency Level, and Their Influencing Factors of Nurses in the Long-term Care Hospitals (요양병원 간호사의 간호역량 중요성 인식과 간호역량수준 및 영향요인 분석)

  • Kim, Eun-Jae;Gu, Mee-Ock
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.3
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    • pp.1989-2001
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    • 2015
  • This study was conducted to identify the recognition for nursing competency importance, nursing competency level, and their influencing factors of nurses in the long-term care hospitals. Participants were 243 nurses who were working in the 11 long-term care hospitals. Data were collected from August 25 to September 3, 2014. Data were analyzed using descriptive statistics, t-test, ANOVA, Pearson's correlation and multiple regression by SPSS 19.0. Mean scores of the recognition for nursing competency importance and nursing competency level were $4.21{\pm}0.48$ and $3.47{\pm}0.46$ respectively. Nursing competency level was significantly lower than the recognition for nursing competency importance. The variable influencing the recognition for nursing competency importance was the position(${\beta}=.19$). The variables influencing the nursing competency level were the recognition of nursing competency importance (${\beta}=.37$), age (${\beta}=.20$), current work experience (${\beta}=.13$), health status (${\beta}=.13$). The results suggest the need of developing measurement tool and nursing competency enhancement programs which can well reflect the characteristics of nursing competency required in the long-term care hospital.

The Impact of Self-Reported Knowledge and Self-perceived Importance about Earth Systems on Science Gifted Students' Science Motivation: An Exploratory Study (과학 영재 학생의 지구계에 대한 지식과 중요성이 과학 동기에 미치는 영향: 탐색적 연구)

  • Oh, Jun-Young;Lee, Hyundong;Lee, Hyonyong
    • Journal of the Korean earth science society
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    • v.36 no.6
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    • pp.580-590
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    • 2015
  • The purpose of this study was to investigate the correlation among science gifted students' self-reported knowledge and self-perceived importance about Earth systems, and their science motivation. Ninety three seventh graders participated in this study who enrolled at Science Gifted Institute of K university. The correlation was measured by a validated Earth systems survey and Science Motivation Questionnaire (SMQ). The data were analyzed at the margin of error probability 0.05 using correlation and regression analysis. The result of reliability for items turned out high because the Cronbach's alphas were .896~.937. Results indicated that the correlation between self-reported knowledge on Earth systems and science motivation showed a correlation coefficient .656, whereas the correlation between importance on Earth systems and science motivation was .387, which was regarded as low. On the other hands, the result of regression analysis depicted that non-std. coefficients between students' self-reported knowledge about Earth systems and science motivation were .548 (.077), which lead to the conclusion that students' knowledge on Earth systems explained 43% of science motive-variation. It implied that Earth systems education program could impact the increased motivation of science gifted-students. Therefore, this study suggests that the various Earth systems education programs could be developed and implemented in order to increase students' motivation on studying science in general and Earth science in specific.

A study on the management of grey literature for the KM (지식경영을 위한 회색문헌의 관리에 관한 연구)

  • 김자영
    • Proceedings of the Korean Society for Information Management Conference
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    • 1999.08a
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    • pp.189-192
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    • 1999
  • 지식경영과 전자정보환경에서 회색문헌의 중요성이 새롭게 부각되고 있다. 그 중요성에 비해 도서관이나 정보센터에서의 회색문헌의 수집 및 관리가 소홀했다. 본 연구에서는 먼저 전통적 회색문헌의 개념과 더불어 인터넷과 정보기술의 발달에 따른 회색문헌의 변화를 살피고자 한다. 또한 지식경영과 회색문헌과의 관계, 회색문헌 관리시 고려사항과 생산주체별 회색문헌 DB 구축사례를 제시함으로써 회색문헌과 관련된 도서관 및 정보센터의 역할을 살피고자 한다.

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급식소 조리종사자의 손 위생교육 효과 평가

  • 조현옥;배현주;전희정
    • Proceedings of the Korean Society of Food and Cookery Science Conference
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    • 2003.05a
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    • pp.100-100
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    • 2003
  • 단체급식소 조리종사자의 손 위생실태를 알아보기 위해 일반세균ㆍ대장균군ㆍ황색포도상구균에 대한 미생물 검사를 실시하고, 조리종사자의 개인위생 개선을 위해 개인위생의 중요성ㆍ각종 식중독의 발생현황 및 예방대책ㆍ손 위생의 중요성 등에 대해 단계별 위생교육 프로그램을 실시한 후 최종 미생물학적 검증을 통해 위생교육 효과를 평가하였다. 위생교육 전 손 위생실태는 작업 전의 경우 일반세균수는 4.04∼1.49 log CFU/hand, 대장균군수는 6.52 log CFU/hand 이하였고, 황색포도 상구균의 경우 전체의 10% 정도가 검출되었다. (중략)

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Understanding of Burr Technology and It's Trend (버 관련기술의 이해와 그 추세)

  • 고성림
    • Journal of the KSME
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    • v.33 no.1
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    • pp.33-46
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    • 1993
  • 버관련기술(burr technology)의 실체와 전세계적인 추세를 이해함으로써 산업현장에서의 기술적, 경제적인 중요성과 학문적인 입장에서의 중요성을 강조하고자 하였다. 버형성 원리와 버제거작 업에 관한 학문적 관심의 결여, 그리고 산업현장에서의 효율적인버에 대한 대체에 의한 원가절 감을 위한 노력의 미흡으로 버관련기술의 수준이 초보적인 단계에 있는 우리나라의 실정을 고 려할 때, 점차로 생산방식의 발달로 인해서 다가올 버에 관한 문제점을 연구기관과 산업체간의 긴밀한 협조를 통해서 해결해가야 할 것이다.

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엔터프라이즈 아키텍처 운영 성과에 있어 EA 전담조직의 역할 중요성에 관한 연구

  • Kim, Jong-Cheol;Jang, Yun-Hui
    • 한국경영정보학회:학술대회논문집
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    • 2007.11a
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    • pp.136-141
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    • 2007
  • 본 연구에서는 엔터프라이즈 아키텍처(Enterprise Architecture:EA)의 운영 및 성과에 영향을 미치는 요인으로 EA의 핵심성공요인과 EA 전담조직의 역할을 선정하였으며, 특히 EA 전담조직의 중요성을 증명하고자 한다. 구체적으로 EA 관리 및 운영단계에서의 핵심성공요인을 기반적, 문화적, 제도적의 세 요인으로 분류하였고, EA 전담조직의 역할은 계획관리, 체계관리, 인적자원관리, 정보관리, 위험관리의 다섯 가지 분류로 나누어 각각의 요인이 EA 성과에 어떠한 영향을 미치는지 알아보고자 한다.

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