• Korea Trade Review
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• v.41 no.1
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• pp.1-20
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• 2016

This study is to help international traders in conducting tax and accounting works as to revenue recognition when a shipment incurs in accordance with Incoterms 2010. It is true that some are well familiar with Incoterms but have lack of accounting and tax application. In respect of tax operation, there are several regulations, such as Income Tax Law, VAT Law, which are applied differently according to sales points. Sales points and revenue recognition are a bit different when sales are made internationally. And this study compares those revenue recognitions by comparison of related Korean laws and Incoterms 2010.

• Journal of The Korean Association For Science Education
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• v.24 no.2
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• pp.287-297
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• 2004

In this study, students' understanding of the analogies used for chemical concepts in science textbooks, misconceptions induced by the analogy, and the factors affecting conceptual understanding were investigated. In addition to the tests of field independency and logical thinking ability, tests of students' understanding of concepts and analogies on three states of matter, pressure-volume relation, molecular motion, and changing state depending upon energy were administered. The results revealed that half of the subjects understood the analogies differently from the textbook writers' intention and that students' conceptual understanding was significantly correlated with the degree of understanding on corresponding analogies, field independency, logical thinking ability, and prior achievement of science. The results of analyzing the direct and indirect effects of each variable on conceptual understanding showed that the direct effect of prior achievement was significant and that field independency and logical thinking ability had indirect effects through understanding of analogies and prior achievement of science. The limitations and implications of using analogies in science education were discussed on the basis of the results.

• The Journal of the Korea Contents Association
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• v.9 no.12
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• pp.886-890
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• 2009

Understanding' the child has recently become one of the most important issues at the early childhood education. It comes from sympathizing with the opinion that understanding the child only by the characteristics of the developmental stages has a certain limit and it needs the deep understanding which can not be solved by the existing quantitative researching method only. This study suggests reading the child's culture from the point of the hermeneutical view as one method in order to understand the child wholistically. By this, it is possible to understand and to analyze the child deeply, our subject to understand, including the past, the current and the future of the child, and I hope that it will become one communicating way to share the life and the culture of the child.

• The Korean Journal of Archival Studies
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• no.54
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• pp.249-287
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• 2017

This study discusses the theoretical analysis of the concept of social memory and participatory digital archives, and argues the various problems of participatory digital archives based on the analysis of individual experiences and perceptions through interviews with stakeholders including users and operators. As a theoretical study, it analyzes related precedent studies and explores the complementary concepts of social memory and participatory digital archives. Based on the discussion, the study understands social memory as a defined and generated memory through the interaction of the social environment encompassing politics, socio-culture and the internal relations of the community. Furthermore, it understands the participatory digital archive as a digital space in which the community, the voluntary participation of users, and the support of professional groups intertwine. The memories and records of this interaction are then stored, preserved, shared, spread, and reproduced. Through stakeholder interviews, the study analyzes the perceptions of users and operators regarding participation, policy, and service, and identified the various problems with participatory digital archives.

• Communications of Mathematical Education
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• v.15
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• pp.71-76
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• 2003

학생들의 분수 나눗셈에 대한 이해는 개념적 이해를 바탕으로 수행되어야 함에도 불구하고 분수 나눗셈은 많은 학생들이 기계적인 절차적 지식으로 획득할 가능성이 높은 내용이다. 이것은 학생들이 학교에서 분수 나눗셈을 학습할 때에 일상생활에서의 경험과 선행 학습과의 연결이 잘 이루어지지 못하고 있는 것에 큰 원인이 있다고 본다. 본 연구에서는 학생들의 분수 나눗셈의 개념적 이해를 돕기 위하여 경험적 지식과의 연결 관계를 활용한 교수 방안을 실험 교수를 통해 조사하였다. 결과로서 번분수를 활용한 수업은 분수 나눗셈의 표준 알고리즘이 수행되는 이유를 알 수 있게 하는데 도움이 되나 여러 가지 절차적 지식이 뒷받침되어야 하며 분수 막대를 직접 잘라 보는 활동을 통한 수업은 분수 나눗셈에서의 나머지를 이해하는데 효과가 있다는 것을 알았다. 결론적으로, 학생들의 경험과 학교에서 이미 학습한 분수 나눗셈들의 관련 지식들을 적절히 연결하도록 한다면 수학적 연결을 통해 분수 나눗셈의 개념적 이해를 이끌 수 있다.

• Journal of Educational Research in Mathematics
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• v.19 no.2
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• pp.233-256
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• 2009

The notions of conditional probability and independence are fundamental to all aspects of probabilistic reasoning. Several previous studies identified some misconceptions in students' thinking in conditional probability. However, they have not analyzed enough the nature of conditional probability. The purpose of this study was to analyze conditional probability and students' knowledge on conditional probability. First, we analyzed the conditional probability from mathematical, historico-genetic, psychological, epistemological points of view, and identified the essential aspects of the conditional probability. Second, we investigated the high school students' and undergraduate students' thinking m conditional probability and independence. The results showed that the students have some misconceptions and difficulties to solve some tasks with regard to conditional probability. Based on these analysis, the characteristics of reasoning about conditional probability are investigated and some suggestions are elicited.

• Journal of Educational Research in Mathematics
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• v.18 no.1
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• pp.123-135
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• 2008

This study analysed the schemata which are requisite to understand and prove examples of mathematical induction, and examined students' construction of the schemata. We verified that the construction of implication-valued function schema and modus ponens schema needs function schema and proposition-valued function schema, and needs synthetic coordination for successive mathematical induction schema. Given this background, we establish $1{\sim}4$ levels for students' understanding of the mathematical induction. Further, we analysed cognitive difficulties of students who studying mathematical induction in connection with these understanding levels.

• Journal of Korea Game Society
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• v.19 no.2
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• pp.123-134
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• 2019

This study has the purpose of experiencing the presbyopia indirectly through VR games to understand the inconvenience caused by presbyopia to old people and experiencing also common eye diseases(cataract, glaucoma) to accomplish awareness of the eye health. Using VIVE, 3 mini VR games have been developed. Their effects have been analyzed by comparing states of before and after the experiments. By experiencing the developed VR games, most participants have understood sufficiently the symptoms and inconveniences of presbyopia as well as related diseases, especially high on glaucoma. The relative high scores of usabilities of the games on learning of manipulation, satisfiability, pressure and speed showed good possibility to be developed for better serious games.

• Journal of Science of Art and Design
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• v.9
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• pp.25-47
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• 2006

Amongst various methods of interpreting art, a understanding of the intention of artistic creation has been traditionally considered the most essential. Hermeneutics is the typical way of approaching it. With a focus on interpretation and understanding of the object, Hermeneutics delves into methodological techniques of interpretation and understanding of the existence of art from ancient Greece to the present. Nevertheless, from the Hermeneutic viewpoint, art as the object of interpretation is not free from social conditions and tradition; for this reason, interpretation of art basically has a socio-historical aspect. The starting point of this thesis is to examine the methods of understanding art from the socio-historical viewpoint. For this purpose, I study the theory of Hermeneutics as a basic of socio-historical interpretation of art, calling for methodology I need to justify inter-dependency of the epistemological viewpoint aid the ontological viewpoint in interpretation of art. Here, I suggest 'imputation(Zurechung)' and 'cycle(Zirkel)' as methodological concepts to support interdependency of these two viewpoints in Hermeneutics. Zurechung means explanation of meaning based upon the higher standard that includes to object of interpretation, while Zirkel means perception of part in order to understand the whole and, in turn, recognition of the whole in order to understand the part. These two concepts function inter-dependently in clarifying the object of interpretation and various problems of understanding human beings derived from it in the process of interpretation. This is also a key to the explanation that the object in social condition is closely related to historical perspective.

• Journal of Korea Society of Industrial Information Systems
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• v.15 no.5
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• pp.211-219
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• 2010

There are significant changes are in education field: the paradigm shift from teacher-centered and text-oriented learning to learner-centered and multimedia-oriented learning. Many researchers have proposed that the e-learning contents is one of the most important factors on e-learning performance. This study analyzes the effect of types of test information on learning performance in e-learning contents. The results show that the interaction effect between types and gender influences the comprehension of learning; the female prefers to the feedback and narrative type but the male prefer to the narrative type. The narrative type showed the highest score on the comprehension and satisfaction of learning among three different types. Also, the main effect of gender difference had no effect on e-learning performance.