• Title/Summary/Keyword: Accounting Quality

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Factors Influencing the Online Learning Behaviors of Middle School Students in South Korea (한국 중학생의 온라인 학습 행동에 영향을 미치는 요인)

  • Na, Kyoungsik;Jeong, Yongsun
    • Journal of Korean Library and Information Science Society
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    • v.53 no.3
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    • pp.263-285
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    • 2022
  • This study presented the factor analysis on constructing the new factors affecting the middle school students' online learning behaviors from the questionnaires employed among middle school students. A total of 204 students participated and the data were collected in South Korea. The sample of middle school ninth-grade students was selected and used through purposive sampling. Findings from the factor analysis provided evidence for the eight-factor solution for the 35-items accounting for 66.15% of the shared variance. A wide range of factors has been considered to identify students' online learning behaviors. The appropriate experience and use of e-learning in the middle school period is also important as it will be a critical stepstone for future education. This research provides information that has been taken into account for advancing online learning to enhance the quality of e-learning systems for middle school students. The study results provided eight new factors affecting the middle school students' online learning behaviors; that is 1) communication using social media as a learning tool, 2) intention to share information using ICT, 3) addiction of technology, 4) adoption of technology, 5) seeking information using ICT, 6) use of social media learning, 7) information search using ICT, and 8) immersion of technology. This study confirmed that middle school students prefer communication using social media as a learning tool, and value intention to share information using ICT for the most part. The data obtained based on factor analysis can highlight the online learning behaviors towards a mixture of social media learning and ICT to ensure a new educational platform for the future of e-learning. This research expects to be useful for both middle schools of online learning to better understand students' online learning behaviors and design online learning environments and information professionals to better assist students who particularly need digital literacy.

A Study on Improvement of Air Quality Dispersion Model Application Method in Environmental Impact Assessment (II) - Focusing on AERMOD Model Application Method - (환경영향평가에서의 대기질 확산모델 적용방법 개선 연구(II) - AERMOD 모델 적용방법을 중심으로 -)

  • Suhyang Kim;Sunhwan Park;Hyunsoo Joo;Minseop So;Naehyun Lee
    • Journal of Environmental Impact Assessment
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    • v.32 no.4
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    • pp.203-213
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    • 2023
  • The AERMOD model was the most used, accounting for 89.0%, based on the analysis of the environmental impact assessment reports published in the Environmental Impact Assessment Information Support System (EIASS) between 2021 and 2022. The mismatch of versions between AERMET and AERMOD was found to be 25.3%. There was the operational time discrepancy of 50.6% from industrial complexes, urban development projects between used in the model and applied in estimating pollutant emissions. The results of applying various versions of the AERMET and AERMOD models to both area sources and point sources in both simple and complex terrain in the Gunsan area showed similar values after AERMOD version 12 (15181). Emissions are assessed as 24-hour operation, and the predicted concentration in both simple and complex terrain when using the variable emission coefficient option that applies an 8-hour daytime operation in the model is lowered by 37.42% ~ 74.27% for area sources and by 32.06% ~ 54.45% for point sources. Therefore, to prevent the error in using the variable emission coefficient, it is required to clearly present the emission calculation process and provide a detailed explanation of the composition of modeling input data in the environmental impact assessment reports. Also, thorough reviews by special institutions are essential.

Detection of Alternaria alternata Associated with Discolored Black Oat Seeds in Korea (귀리 종자흑변병에 관여하는 Alternaria alternata 검출 및 발생원인)

  • Ji-Min Choi;Ji-Hye Song;Joonseob Ahn;Dea-Wook Kim;Kwang-Yeol Yang
    • Research in Plant Disease
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    • v.29 no.4
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    • pp.414-419
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    • 2023
  • In 2023, a number of seeds suspected to be discolored black oat seeds on oat farms in Gangjin were observed and examined for fungal infection. The species Alternaria alternata was predominant, accounting for 84% of all fungal infections. The appearance and quality of seeds harvested in 2022 were compared with seeds harvested in 2023 from the same field. The lightness value was lower in the seeds harvested in 2023, while the electrical conductivity was higher in the seeds harvested in 2023. The content of avenanthramide was found to be 10 times higher in the 2023 seeds than in those harvested in 2022. The accumulated precipitation in Gangjin in May 2023 was 230 times higher than that in May 2022, and the average relative humidity was high. These conditions created an environment suitable for infection of A. alternata, which were thought to have caused discolored black oat seeds.

Effects of Environmental Conditions on Vegetation Indices from Multispectral Images: A Review

  • Md Asrakul Haque;Md Nasim Reza;Mohammod Ali;Md Rejaul Karim;Shahriar Ahmed;Kyung-Do Lee;Young Ho Khang;Sun-Ok Chung
    • Korean Journal of Remote Sensing
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    • v.40 no.4
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    • pp.319-341
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    • 2024
  • The utilization of multispectral imaging systems (MIS) in remote sensing has become crucial for large-scale agricultural operations, particularly for diagnosing plant health, monitoring crop growth, and estimating plant phenotypic traits through vegetation indices (VIs). However, environmental factors can significantly affect the accuracy of multispectral reflectance data, leading to potential errors in VIs and crop status assessments. This paper reviewed the complex interactions between environmental conditions and multispectral sensors emphasizing the importance of accounting for these factors to enhance the reliability of reflectance data in agricultural applications.An overview of the fundamentals of multispectral sensors and the operational principles behind vegetation index (VI) computation was reviewed. The review highlights the impact of environmental conditions, particularly solar zenith angle (SZA), on reflectance data quality. Higher SZA values increase cloud optical thickness and droplet concentration by 40-70%, affecting reflectance in the red (-0.01 to 0.02) and near-infrared (NIR) bands (-0.03 to 0.06), crucial for VI accuracy. An SZA of 45° is optimal for data collection, while atmospheric conditions, such as water vapor and aerosols, greatly influence reflectance data, affecting forest biomass estimates and agricultural assessments. During the COVID-19 lockdown,reduced atmospheric interference improved the accuracy of satellite image reflectance consistency. The NIR/Red edge ratio and water index emerged as the most stable indices, providing consistent measurements across different lighting conditions. Additionally, a simulated environment demonstrated that MIS surface reflectance can vary 10-20% with changes in aerosol optical thickness, 15-30% with water vapor levels, and up to 25% in NIR reflectance due to high wind speeds. Seasonal factors like temperature and humidity can cause up to a 15% change, highlighting the complexity of environmental impacts on remote sensing data. This review indicated the importance of precisely managing environmental factors to maintain the integrity of VIs calculations. Explaining the relationship between environmental variables and multispectral sensors offers valuable insights for optimizing the accuracy and reliability of remote sensing data in various agricultural applications.

A Study on the Relationships between the Oral Health Activities and Oral Health Conditions of the Elderly (노인의 구강보건행위와 구강건강상태와의 관련성 조사 연구)

  • Gwon, Mi-Young;Young, Jin-Young
    • Journal of dental hygiene science
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    • v.6 no.4
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    • pp.271-276
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    • 2006
  • This study set out to analyze the relationships between the senior citizens' dental health activities and dental health conditions, to provide basic data to develop a program for their better dental health, and finally to search for the ways to improve their life quality through dental health care. The subjects were 142 senior citizens(58 were male and 84 were female) who were 65 years old or older and visited a dental hospital or clinic in the Seoul metropolitan area from April 17 to April 28, 2006. With the cooperation from the dentists, the investigators examined their dental conditions and conducted one-on-one interviews to collect the information about their demographic characteristics, dental health activities, and subjective dental health conditions. The collected data were analyzed with T-test, ANOVA and Pearson's correlation coefficient using the SPSS WIN 11.5 program. The analysis results were summarized as follows: First, 58 men(40.8%) and 84 women(59.2%) consisted of the subject group, where percentage of the female participants was bigger Those who were aged from 65 to 69 made the biggest age group in the subjects, accounting for 58.5% with 83. Second, those who had three dental caries or less and then didn't treat them or treated them(F) accounted for the biggest percentage with 117(82.4%) and 72(50.7%) respectively. As for the remaining teeth, the biggest number of them(40 subjects, 28.2%) had three or less remaining. Third, it turned out the female subjects had a higher level of dental health activities than their male counterparts(P = 0.00). As for living expenses, those who were paid salary or earned income themselves carried out their dental health activities in a higher level than those who lived on the benefit from the government(p = 0.02). Fourth, the subjects' subjective dental health conditions had negative correlations with their dental caries not treated. And there were positive correlations between their dental caries not treated and dental caries lost and between their dental caries treated and remaining teeth. Fifth, those subjects who earned their living expenses themselves had the most dental caries treated at 5.4(p = 0.02), and there was statistically significant difference with the numbers. Sixth, those subjects who brushed their teeth in their own manner had 11.8 teeth lost(p = 0.05), which was more than the number of those who brushed their teeth in other methods. And there was statistically significant difference among them. The remaining teeth were found most at 17.3(p = 0.00) among those who brushed their upper and lower teeth separately. In addition, those who visited the public health center often had significantly more teeth treated(4.3) than others(p = 0.00).

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Analysis of Quantitative Trait Loci (QTLs) for Seed Size and Fatty Acid Composition Using Recombinant Inbred Lines in Soybean (콩 재조합자식계통을 이용한 콩 종자의 크기와 지방산 조성의 양적 형질 유전자좌 분석)

  • Kim, Hyeun-Kyeung;Kim, Yong-Chul;Kim, Sun-Tae;Son, Beung-Gu;Choi, Yong-Whan;Kang, Jum-Soon;Park, Young-Hoon;Cho, Young-Son;Choi, In-Soo
    • Journal of Life Science
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    • v.20 no.8
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    • pp.1186-1192
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    • 2010
  • Soybean [Glycine max(L.) Merr.] is an important crop, accounting for 48% of the world market in oil crops. Improvements in economic traits, such as quality and oil constituents, arethe most important objectives in soybean breeding. The objective of this study was to identify quantitative trait loci (QTLs) that control seed size and fatty acid contents in soybean. 115 $F_{2:10}$ recombinant inbred lines (RIL) developed from a cross of 'Keunolkong' and 'Iksan10' were used. Narrow-sense heritability estimates based on a plot mean on 100 seed weight, saturated fatty acid (palmitic acid + stearic acid), and oleic, linoleic, and linolenic acid content were 0.72, 0.60, 0.83, 0.77 and 0.81, respectively. The 100 seeds weight was related to seven QTLs located on chromosomes 1, 3, 8, 9, 16 and 17. Two independent QTLs for saturated fatty acid content were identified on chromosomes 17 and 19. Five independent QTLs for oleic acid content wereidentified on chromosomes7, 11, 14, 16 and 19. Five QTLs for linoleic acid content were located on chromosomes 2, 11, 14, 16 and 19. Three QTLs for linolenic acid content were located on chromosomes 8, 10 and 19. Oleic, linoleic, and linolenic acid had one major common QTL on chromosome 19. Thus, linoleic and linolenic acid content were identified as common QTLs.

A Study on Practices and Improvement Factors of Financial Disclosures in early stages of IFRS Adoption - An Integrative Approach of Korean Cases: Embracing Views of Reporting Entities and Users of Financial Statements (IFRS 공시 실태 개선방안에 대한 소고 - 보고기업, 정보이용자 요인을 고려한 통합적 접근 -)

  • Kim, Hee-Suk
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.7 no.2
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    • pp.113-127
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    • 2012
  • From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.

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Improvement of Patient Safety and Inspection Satisfaction by Developing Pretreatment Process System with the Patients Who Reserved CT Enhance Examination (CT 조영검사 예약환자의 전처치 프로세스 시스템 개발을 통한 환자안전 및 검사 만족도 향상)

  • Beom, Hyinam;Han, Jaebok;Song, Jongnam;Kim, Wook;Choi, Namgil
    • Journal of the Korean Society of Radiology
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    • v.10 no.1
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    • pp.29-37
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    • 2016
  • This study aims to improve the satisfaction level of the patient who undergoes CT contrast examination by developing and applying pretreatment process system, which not only can reduce the side effects caused by the test but also can help carry out the test smoothly. The subjects were 214 patients who booked CT contrast examination from January 2014 to February 2014 but could not carry out their test on schedule. We analyzed the reasons for the delay and conducted follow-up survey on them. We analyzed the usefulness of pretreatment process system by contemplating and developing pretreatment process system and applying it to the patients for whom follow-up survey was conducted from January 2015 to February 2015. The number of outpatients who came to the hospital form January to February 2014 was 2,846 and the number of patients who could not undergo the test was 214, accounting for 7.52% of the total. The specific reason for the delay includes 214 cases of unknown creatinine 98 with 120 minutes of average delay time, 40 cases of creatinine over 1.3(19%) with 30minutes of average delay time, 34 cases of past contrast media side effect 6% with 40 minutes of average delay time and 25 cases of lack of pretreatment such as fasting, etc. 11% with 120minutes of average delay time. The number of CT scan has been increasing ever since the development of CT and the frequency of using the contrast media is expected to increase. If we can employ pretreatment process system in order to effectively control the side effect of contrast media and help the CT contrast examination to be smoothly conducted on schedule, I'm sure we could improve the quality of our medical service and increase our patients' satisfaction who come to our CT scan room.

Adequacy of Medical Manpower and Medical Fee for Newborn Nursery Care (신생아실 의료인력의 적정성 및 신생아관리료의 타당성 분석)

  • Park, Jung-Han;Kim, Soo-Yong;Kam, Sin
    • Journal of Preventive Medicine and Public Health
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    • v.24 no.4 s.36
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    • pp.531-548
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    • 1991
  • To assess the adequacy of medical manpower and medical fee for the newborn nursery care, the author visited 20 out of 24 hospitals with the pediatric training program in Youngnam area between July 29 and August 14, 1991. Total number of newborn, both normal and sick, admission and discharge in 1-30 June 1991 was obtained from the logbook of nursery. Head nurse and staff pediatrician of the nursery were interviewed to get the current staffing for the nursery and their subjective opinion on the adequacy of nursery manpower and the difficulties in recruiting manpower. Average medical fee charged for the maternity and normal newborn nursery care was obtained from the division of self-audit of medical insurance claim of each hospital. Average minimum requirement of nursing care time for one normal newborn per day was 179.5 (${\pm}58.6$) minutes; 202.3(${\pm}50.7$) minutes for the university hospitals and 164.2(${\pm}60.5$) minutes for the general hospitals. The ratio of minimum requirement of nursing care time and available nursing time was 1.42 on the average. Taking the additional requirement of nursing care for the sick newborns into consideration, the ratio was 2.06. The numbers of R. N. and A. N. in the nurserys of study hospitals were 31%, and 17%, respectively, of the nursing manpower for the nursery recommended by the American Academy of Pediatrics. These findings indicate that the nursing manpower in newborn nursery is in severe shortage. Ninety percent of the head nurses and 85% of the staff pediatrician stated that the newborn nursery is short of R.N. and 75% of them said that the nurse's aide is also short. Major reason for not recruiting R.N. was the financial constraint of hospital. For the recruitment of nurse's aide, short supply was the second most important reason next to the financial constraint. However, limit of quarter in T.O. was the mar reason for the national university hospitals. Average total medical fee for the maternity and newborn nursery cares of a normal vaginal delivery who stayed two nights and three days at hospital was 219,430won. Out of the total medical fee, 20,323won(9.3%) was for the newborn nursery care. In case of C-section delivery who stayed six nights and seven days, total medical fee was 732,578won and out of the total fee 76,937won (12.0%) was for the newborn care. Cost for a newborn care per day by cost accounting was 16,141won for the tertiary care hospitals and 14,576won for the all other hopitals. The ratio of cost and the fee schedule of the medical insurance for a newborn care per day was 5.0 for the tertiary care hospitals and 4.9 for the all other hospitals. Considering the current wage level of the medical personnel, capital investment for the hospital facilities and equipments, and the cost for hospital maintenance, it is hard to expect adequate quality care in the newborn nursery under the current medical insurance fee schedule.

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Improvement Strategy & Current Bidding Situation on Apartment Management of Landscape Architecture (공동주택 조경관리 입찰 실태와 개선방안)

  • Hong, Jong-Hyun;Park, Hyun-Bin;Yoon, Jong-Myeone;Kim, Dong-Pil
    • Journal of the Korean Institute of Landscape Architecture
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    • v.48 no.4
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    • pp.41-54
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    • 2020
  • This study was conducted to provide basic data for a transparent and fair bidding system by identifying problems and suggesting improvement measures through an analysis of the bidding status for construction projects and service-related landscaping of multi-family housing. To this end, we used the data from the "Multi-Family Housing Management Information System (K-apt)" that provides the history of apartment maintenance, bidding information, and the electronic bidding system to examine the winning bid status and amount, along with the size and trends of the winning bids by year, and the results of the selection of operators by construction type. As a result, it was found that out of the total number of successful bids (36,831), 4.4% (16,631) were in the landscaping business, and the average winning bid value was found to be about 24 million won. According to the data, 73% of the landscaping cases were valued between 3 million won and 30 million won, and 58.6% of the cases were in the field of "pest prevention and maintenance". 36% of the total number of bids were awarded from February to April, with "general competitive bidding" accounting for 59.8% of the bidding methods. As for the method of selecting the winning bidder, 55% adopted the "lowest bid" and "electronic bidding method," and 45% adopted the "qualification screening system" and "direct bidding method." As an improvement to the problems derived from the bidding status data, the following are recommended: First, the exception clause to the current 'electronic bidding method' application regulations must be minimized to activate the electronic bidding method so that a fair bidding system can be operated. Second, landscaping management standards for green area environmental quality of multi-family housing must be prepared. Third, the provisions for preparing design books, such as detailed statements and drawings before the bidding announcement, and calculating the basic amount shall be prepared so that fair bidding can be made by specifying the details of the project concretely and objectively must be made. Fourth, for various bidding conditions in the 'business operator selection guidelines', detailed guidelines for each condition, not the selection, need to be prepared to maintain fairness and consistency. These measures are believed to beuseful in the fair selection of landscaping operators for multi-family housing projects and to prepare objective and reasonable standards for the maintenance of landscaping facilities and a green environment.