• 제목/요약/키워드: Accounting Knowledge

검색결과 186건 처리시간 0.025초

연령증가에 따른 영양지식 관심도와 식품섭취 및 식생활 양상에 관한 연구 (The study on the level of concern with nutritional knowledge and food intake according to increasing age and the mode of food life)

  • 김이수
    • 한국조리학회지
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    • 제7권3호
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    • pp.295-317
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    • 2001
  • This study divided people into the age groups of their twenties, thirties, forties and more than fifties and multilaterally examined their nutritional knowledge and mode and attitude of food intake in order to survey the effects that the level of concern with nutritional knowledge according to age has on the mode of food life with a sample of women in more than their twenties who live in the region of Seoul. If I examine the general characteristics of those who are surveyed, in age their twenties accounted for the most part of 34.6 percent, and in educational background people who did not graduate from high schools accounted for 58.6 percent and jobless people 55.9 percent and there were many people whose standard of living was thought to be in a middle level, and in the income of home, people with less than two million Won were universal, and in physical condition an average case accounted for 37.8 percent, but the case that most of people were fat(49.1%) was characterized by more than a thin case(13.1%,). In the object of survey the case of being nutritionally reeducated was as 76.1% higher than the case of not doing so, but the necessity for nutritional education was not felt by 62.7%, and statistical significance was indicated according to age (p<.001***) and in the sources of nutritional knowledge mass media accounted for 49.3%. The knowledge about nutrition was well known as a whole and in evaluating nutritional knowledge, top group accounted for 75.4% and evaluating scores according to age showed differences, but had no statistical significance. As a result of surveying the actual condition of food intake and food habit, those who are surveyed was surveyed to observe the quantity of a meal (31.9%) best, and they were revealed in the order of 30.5%, of taking in fruits and 28.3%, of having meals regularly. In particular, in the regularity of meals, statistical significance according to age(P<.001***) was indicated by their fifties accounting for 38.7% and their twenties 10.9%. In food habit, regardless of age, the case of taking in marine algae for 0 to two days indicated 53.7% and the case of faking in greeny yellow vegetables 52.0%, and we could see that modern people evade the kind of vegetables, and in the scores of evaluating food habit a middle group accounted for 57.3% and as age increases, the group of higher age showed more desirable mode of food life than the one of lower age, showing statistical significance(p<.01**).

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대리인-선주간의 최적보상계약에 관한 연구 (Optimal Payment Contracts in Agent-Owner Relationship)

  • 육근효
    • 수산경영론집
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    • 제18권1호
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    • pp.37-57
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    • 1987
  • This article discussed the characteristics of several Pareto-optimal incentive contracts between owner and labor, more specifically, four situations: reporting output jointly observable by labor ana owner; reporting both output and effort; incorporating other endogenous elements (like capital) that affect the production process and Pareto-optimal fee schedules; and ascertaining the effects of private pre-decision information private- decision information, and per-contact informational asymmetries. Also presented were several extensions of the basic contractual model, and the different components of agency costs associated with labor-owner contractual relations. In a single-period model, the agency problem exists because the uncertainty prevents the owner from using the cash flow to determine unambiguously the labor's action. Holmstrom(1979) suggests that "when the same situation repeats itself over time, the effects of uncertainty tend to be reduced and dystunctional behavior is more accurately revealed, thus alleviating the problem of moral hazard. " Under these conditions, if the labor selects the first-best level of effect in each period, the cash flow will be independent and identically distributed over time. As the number of periods increases, the variance of the labows average output, if he selects the first-best level of effort in each period, gets smaller. Note that for this diversification effect to occur, it is necessary that the owner evaluate the labor's effort over the entire history of his employment, rather than evaluate each period's performance separately. Radner(1980) and Rubinstein and Yaari(1980) consider the extreme case in which there are an infinite number of observations. They show that the owner can eventually detect and systematic shirking on the part of the labor by comparing the labor's average output with what would be expected if the labor had been selecting the first-best level of effort in each period. In a dynamic model with incentive problems we have demonstrated that the labor's second-period compensation will depend on his first-period performance. This allows the owner to diversify away some of the uncertainty surrounding the labor's actions. In addition, this allows the owner to smooth the labor's income over time by spreading the risk of the first-period outcome over both periods. At least some unexplored avenves in this area invite future accounting research: situations where owner has different incompatible objectives and negotiates a contract with labor; circumstances in which owner deals with multiple objectives and negotiates contracts with several labors simultaneously; the value of costly accounting information systems and communication in establishing, Pareto-optimal incentive contracts, and the value and effects of inside information, Thorough theoretical or empirical research on each of these topics not only would increase our knowledge about the role and significance of accounting information but could also provide explanations of the inherent differences among various organizations and in their economic behavior. behavior.

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간호대학생의 혈액 및 체액 노출실태, 감염예방 표준주의 지식, 인지도 및 수행도 (Survey of Exposure to Blood and Body Fluids, Knowledge, Awareness and Performance on Standard Precautions of Infection Control in Nursing Students)

  • 정미현
    • 한국콘텐츠학회논문지
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    • 제15권4호
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    • pp.316-329
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    • 2015
  • 이 연구는 간호대학생들의 혈액 및 체액의 노출실태와 표준주의에 대한 지식, 인지도와 수행도를 파악하여 감염교육을 위한 기초자료로 제시하고자 시도하였다. 연구대상자는 J지역의 간호학과 3, 4학년 간호대 학생 309명이었다. 대상자의 혈액과 체액에 대한 노출경험은 71.5%이었다. 표준주의에 대한 지식 평균점수는 $20.59{\pm}2.05$점이고, 학년, 감염교육 유무 등에서 통계적으로 유의하였다. 인지도의 평균점수는 $4.67{\pm}.36$점이고 연령, 사후조치 없음의 이유 등에서 통계적으로 유의하였고, 수행도 평균점수는 $4.25{\pm}.70$점이며, 혈액 및 체액 접촉에서 유의하였다. 대상자의 표준주의에 관한 지식, 인지도와 수행도와의 관계는 각각 양의 상관관계로 나타났다. 표준주의 수행도에 영향을 미치는 요인으로는 표준주의 인지도(${\beta}=.274$)만이 유의하게 나타나, 표준주의 수행도 변인의 8.6%를 설명하였다. 표준주의의 인지도와 수행도가 낮은 점수의 영역을 중점적으로 보완한 다양한 감염관리 프로그램의 개발이 필요하며, 학생들에게는 임상실습 진입 전, 감염예방에 대한 교육이 강화되어야 할 것이다.

기술혁신이 생산성과 경제성장에 미치는 영향 (The Contribution of Innovation on Productivity and Growth in Korea)

  • 김병우
    • 기술혁신학회지
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    • 제11권1호
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    • pp.72-90
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    • 2008
  • 기술혁신이 경제성장에 미치는 영향은 어떠한가? 이는 전통적으로 지식스톡을 반영하는 성장회계법에 의해 분석되었다. R&D에 대한 수익률 추정은 특허와 같은 R&D 산출이 지식축적에서 기인하는 것으로 파악한다. Griliches(1973)는 이를 위해 회귀분석 방법을 사용하였다. 본 연구에서는 기존 성장회계법에서의 추정방법과 달리 R&D 효율성을 나타내는 파라미터가 시간이 지남에 따라 변동(time-varying)하는 것을 허용하는 상태공간 모형(state-space model)을 통해 한국경제의 R&D 효율성(fertility)을 추정하였다. R&D 스톡의 생산성에 대한 탄력성은 $0.120{\sim}0.135$ 정도로 추정되었다.

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지역산업맞춤형 일자리창출사업을 위한 패션 취·창업 교육훈련 사례연구 - 광주광역시 서구를 중심으로 - (A case study of the education and training for job creation based on the local fashion industry - In Seogu Gwangju central city -)

  • 김지연;임린
    • 복식문화연구
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    • 제28권4호
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    • pp.527-543
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    • 2020
  • The aim of this study is develop a state-funded education and training curriculum to contribute to the development of the fashion industry infrastructure. This will be achieved based on the service sector by the competitive clothing sales personnel and fashion startups. The study was conducted using a qualitative research method. The participants were 20 representatives of fashion-related companies and employees from one traditional market and two fashion outlets in Seogu, Gwangju. Data was collected from September 2015 to January 2017 by demand surveys and in-depth interviews. These were conducted on the same day at each clothing store office. In addition, existing literature was also reviewed. The collected data were first summarized into 64 meaning units from which three themes were derived by arranging, classifying, and analyzing the data. The findings of the study are as follows. First, the education and training curriculum for fashion job creation is aimed at job-oriented field-types with the objective of cultivating professional skills for online to offline fashion professionals. Second, the curriculum for fashion advisors was developed to consisted of 8 courses of 150 hours, including job knowledge, a foreign language, fashion-specific knowledge, fashion marketing & VMD, store management know-how, clothing repair, field trip, and internship. Third, the curriculum for fashion entrepreneurs consisted of 8 courses of 106 hours, including entrepreneurship, fashion practice, startup, field trip, finance & taxation accounting, marketing, social enterprise course, and internship.

Evaluation Indicators for Green Libraries and Library Eco-friendliness

  • Noh, Younghee;Ahn, In-Ja
    • International Journal of Knowledge Content Development & Technology
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    • 제8권1호
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    • pp.51-77
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    • 2018
  • This study aimed to determine eco-friendly factors on the aspects of library service, materials provided or handled by the library, and programs including educational programs. Furthermore, it was setup to perform a trial evaluation for the eco-friendliness of the library based on the determined evaluation standards by this study. Results are as follows; First, regarding the question of 'Do employees of the library think that establishment of green libraries is necessary?', the employees of the libraries responded yes by 65.52%, but only 4.6% responded that it would not be necessary. Second, in analyzing the most important evaluation areas of green libraries according to the opinions of the libraries' employees, they were ranked in order: the indoor environment, energy and prevention of environmental pollution, and material and resource areas. Third, 11 areas were determined to evaluate the level of greening in the libraries; the highest averages were scored 510 for the area of energy and prevention of environmental pollution, 415 for the area of library resource, and 320 for the area of indoor environment. Last, the libraries were graded based on actual data according to the results to measure the level of greening, two libraries were graded as Diamond, the highest grade, accounting for 15.39% of all libraries; Gold and Silver grades accounted for another 15.39%, together five Certified graded libraries accounted for 38.46%, which was the highest rate among the libraries. Any library scoring less than 20% when compared to the full score was graded as Non-certified, and one library, which scored 15.06% fell into this category. The results of this study set up to serve as basic data for the direction of development for green libraries in our country, as well as reference for the employees of libraries in constructing or remodeling library buildings, establishing service infrastructure, providing information service, and planning library duties in an eco-friendly way.

통합경계시스템의 이용의도에 미치는 영향 요인 분석 - 한국군 GOP 과학화 경계시스템을 중심으로 - (The Usage Intention of Combined Guard System - Focusing on GOP Scientific Guard System -)

  • 장진혁;문희진;이중정
    • 한국정보시스템학회지:정보시스템연구
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    • 제19권4호
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    • pp.183-206
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    • 2010
  • The technology acceptance model (TAM) is a lot of cited in information technology adoption and usage researches. But TAM has been conducted primarily in volitional environments of the adoption of new technology. This paper discusses technology acceptance in accounting information systems to examine TAM with Characteristics of Organizations and Individuals in mandated using Combined Guard System. Combined Guard System is a scientific guard system that is composed of automated surveillance system, automated sensing system and control system. GOP Scientific Guard System is operated by GOP unit in Korean Army O Division from 2006. In this study, using the extended technology acceptance model, we have analyzed factors which affect the usage intention of GOP Scientific Guard System in mandated using environment. Based upon previous researches, we have selected Support of management unit, Training, Perceived Risk, Subjective Knowledge and Computer Self-efficacy, perceived usefulness, perceived ease of use, and usage intention as variables and proposed a research model. We collected 253 survey questionnaires from Korean army officer and soldier who are serviced at GOP unit in O Division, and analyzed the data using SPSS 12.0 and SmartPLS 2.0M3. According to the results by PLS analysis, According to the results by PLS analysis, Training and Subjective Knowledge did not affect Perceived usefulness, but the other hypotheses were accepted. And Perceived usefulness, and Ease of use influenced the Usage intention. The results of this study will increase Characteristics of Organizations and Individuals on GOP Scientific Guard System and eventually contribute to establishing the activation of Combined Guard System.

건강신념모형을 적용한 세네갈 수유 여성의 개인위생 실천에 영향을 미치는 요인 (Factors affecting Practice of Personal Hygiene in Senegal Women applying Health Belief Model)

  • 주영주;오혜경;서형은
    • 문화기술의 융합
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    • 제6권1호
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    • pp.231-239
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    • 2020
  • 본 연구는 건강신념모형을 적용하여 세네갈 수유 여성의 개인위생에 대한 지식과 태도가 개인위생 실천에 미치는 영향을 파악하고자 시도되었으며, 2017년 12월 2일부터 8일까지 세네갈 다카르 주에 거주 중인 15~35세 사이의 수유 여성 217명을 대상으로 구조화된 설문지를 사용하여 자료수집 하였다. 수집된 자료는 SPSS/WIN 22.0 프로그램과 AMOS 21.0 프로그램을 통해 실수, 백분율, 평균, 표준편차, t-test, ANOVA, Path analysis를 사용하였다. 경로분석 결과, 개인위생 실천에 영향을 미치는 요인으로 개인위생에 대한 지식, 지각된 감수성, 지각된 심각성, 지각된 위협, 지각된 이익, 지각된 장애로 나타났으며, 총 87.7%의 설명력을 나타냈다.

세무회계사무소 여성 근로자의 교육훈련이 직무성과에 미치는 영향 (A Study on the Effect of Tax Account Office Female Workers' Education and Training on Job Performance)

  • 이환공;체렝후;장석인
    • 산업진흥연구
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    • 제1권2호
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    • pp.33-39
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    • 2016
  • 본 연구는 세무회계사무소 여성 근로자의 교육훈련이 직무성과에 미치는 영향을 분석하였다. 연구결과 직장만족도에 유의한 영향을 미친 요인은 교육 이수 후 적극적 자세 변화 정도, 교육시설 및 환경 적절성, 교육시간 적절성, 교육의 직무지식 향상 도움정도였으며 교육시설과 환경이 적절했다고 평가할수록 직무대응성이 높게 나타났다. 자기계발노력에 유의한 영향을 미친 요인은 교육 이수 후 직무수행 도움정도, 교육 이수 후 적극적 자세 변화 정도, 교육시간 적절성, 교육의 개인성장 도움정도, 교육의 직무지식 향상 도움정도로, 교육훈련의 적절성과 도움정도를 높게 평가할수록 직무성과 향상에 긍정적인 영향을 미쳤다. 본 연구는 세무회계사무소 여성 근로자의 교육훈련이 직무성과에 미치는 영향을 분석함으로써 세무회계 직종에서 교육훈련에 대한 평가 및 인식이 직무성과 향상에 어떠한 영향을 미치는지 그 효과성을 검증한 데 연구의 의의가 있다.

Challenges of Accessibility to Information Resources by Prison Inmates

  • Emasealu, Helen Uzoezi
    • International Journal of Knowledge Content Development & Technology
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    • 제8권2호
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    • pp.37-48
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    • 2018
  • Prisons are mostly filled with social deviants and like other correctional institutions, deserve organized information (provision) centers such as library. A study on library resource needs and accessibility by prison inmates was conducted at Kuje prison, Abuja and Kaduna prison, Kaduna, Nigeria, both of which have functional libraries. A sample of 898 inmates was randomly selected from all the convicted inmates in the two prisons. A total of 106 inmates were selected from Kuje prison and 792 from Kaduna prison. A well-structured questionnaire was used to collect data from the inmates. All the 898 inmates responded. A total of 786 (87.9%) males and 112 (12.4%) females were involved in the study. With regards to the educational level attained by the inmates, 347 (38.6%) had Junior Secondary School Certificate while 323 (30.0%) had Senior School Certificate both accounting for 74.6% of the sampled population. In areas of information needs, 94.5%, 96.1%, 98.7%, 99.4%, 100%, and 100% of the respondents indicated that information on current affairs, survival and coping, educational support, legal aid, skill acquisition, and health, respectively were highly needed by the inmates. Out of the 12 information resources listed, only newspaper, novel, handbook and manual, and bulletin were readily accessible with percentage accessibility of 60.7, 7.8, 6.8, and 1.9, respectively. One major reason adduced by the respondents for limited access to information resources was the very strict rules and regulations in the prison. Providing more library resources and granting the inmates more access to the library would assist in character reformation and rehabilitation of the inmates.