• 제목/요약/키워드: Accounting Skills

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The Nexus of ICT, Manufacturing Productivity and Economic Restructuring in Vietnam

  • DUC, Dang Thi Viet;NGUYEN, Phuoc Van
    • The Journal of Asian Finance, Economics and Business
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    • 제8권9호
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    • pp.235-247
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    • 2021
  • The objective of this paper is to clarify the relationship between ICT application and labor productivity in Vietnamese manufacturing firms and connect it with the context of economic restructuring in Vietnam. The study uses data of 3,428 manufacturing firms from the General Statistics Office of Vietnam and regression models. In addition to the general model, the study also runs the models for sub-samples of firms of different production technology levels. Research results show two main points. First, information technology can enhance the labor productivity of Vietnamese manufacturing firms. This is true for both ICT hardware applications, ICT services, ICT software solutions, and employees' ICT skills in firms. Second, manufacturing firms with higher levels of production technology use ICT more effectively and achieve a higher impact on labor productivity. The results confirm that the Vietnamese government can stimulate ICT application and digital transformation in firms, thereby increasing labor productivity and promoting economic restructuring in the direction of shifting from agriculture to industry and from low-tech industries to high-tech ones. The results also provide implications for business managers and policymakers in other developing countries who are adopting the digital economy as a development strategy.

건설공사의 추락재해예방을 위한 설계안전기법의 효과성 분석 (Effectiveness of Fatal Fall Accident Prevention through Design for Safety in Construction Industry)

  • 김경환;정기효
    • 대한안전경영과학회지
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    • 제25권2호
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    • pp.121-128
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    • 2023
  • Construction industry is considered as one of the most high-risk industries for work-related injuries and fatalities, accounting for more than half of fatalities in Korea. Advanced countries have recognized the critical role of designers in preventing construction accidents and have established regulations on design for safety. In line with this, the Korean government have also implemented regulations that require owners and designers to review the safety of design outcomes. However, it has been observed that designers face challenges in identifying hazards and integrating design solutions at the design stage mainly due to their shortage of required knowledge and skills. This study aimed to examine design solutions that can be applied to prevent fall accidents in the construction industry, and to establish a relationship between these solutions and fatal fall accidents occurred over the past three years in Korea. This study also analyzed the relationships of four variables (construction type, cost, work type, and fall location) with design solutions. The results indicated that all four variables have significant relationships with design solutions, with fall location showing the strongest relationship. The design solutions and their relationships with fatal fall accidents identified in this study can be utilized in identifying hazard and integrating design solutions to ensure design for safety.

예비노인의 자아존중감이 주관적 건강 인식에 미치는 영향: 대인관계 능력의 매개효과 (Effect of Self-esteem of Pre-elderly on Subjective Health Awareness: the Mediating Effect of Interpersonal Skills)

  • 박순진;석말숙
    • 산업융합연구
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    • 제22권1호
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    • pp.75-84
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    • 2024
  • 본 연구는 예비노인의 자아존중감이 주관적 건강 인식에 미치는 영향과 대인관계 능력의 매개효과를 검증하여 예비노년의 신체적·정신적 측면에서의 주관적 건강 인식 수준 향상을 위한 기초자료를 제공하는 데 목적이 있다. 분석을 위해 수도권을 중심으로 사회복지기관에서 운영하는 예비노인 프로그램 참여 55세 이상~64세 예비노인 270명을 대상으로 2023년 2월 16일부터 3월 16일까지 설문조사를 통해 자료를 수집하였으며, SPSS WIN 25.0과 PROCESS MACRO를 활용하였다. 분석방법은 빈도분석, 기술통계분석, 상관관계 분석을 실시하였고, 구조방정식 분석을 통해 대인관계 능력의 매개효과를 검증하였으며, 주요 분석결과는 다음과 같다. 첫째, 예비노인의 자아존중감은 주관적 건강 인식에 정(+)의 영향을 미치는 것으로 나타났다. 둘째, 에비노인의 자아존중감과 주관적 건강 인식 간의 관계에서 대인관계 능력은 매개효과가 나타났다. 이러한 결과를 토대로 향후 노년기에 활발하고 성공적인 노후 생활을 누릴 수 있는 기초자료를 제시하였다는 점에서 의의가 있다.

전문대학 졸업생 역량 분석을 통한 전문대학 교육과정 방향성 제고 (A Suggestion on College Curriculum through the Competencies analysis of College Graduates)

  • 이병화;김수현
    • 한국산학기술학회논문지
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    • 제14권11호
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    • pp.5448-5454
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    • 2013
  • 본 연구의 목적은 전문대학 졸업생의 전공지식과 직업기초능력에 대한 역량을 분석해 보고 전문대학 교육과정 개선에 기초적인 자료를 제공하고자 한다. 연구대상은 전문대학 졸업생 236명을 대상으로 연구를 진행하였으며, 전공지식과 직업기초능력에 대한 졸업생의 역량중요도-역량실행도를 분석하고, 역량중요도와 대학기여도 차이를 분석하였다. 분석 방법으로 대응표본 t-test와 IPA를 활용하였다. 전공지식과 직업기초능력에 대한 역량중요도와 역량실행도 간에 유의미한 차이가 있는지 분석한 결과, 12개 영역에서 유의수준 .001에서 유의미한 차이가 있는 것으로 나타났다. IPA 분석 결과 1사분면에 4개 영역, 2사분면에 1개 영역, 3사분면에 4개 영역, 4사분면에 3개 영역으로 나타났다. 역량중요도와 대학기여도 차이를 분석한 결과 12개 영역 모두 유의수준 .001 수준에서 차이가 있는 것으로 나타나 역량중요도에 비해 대학기여도가 낮게 나타났다. 본 연구결과는 전문대학에서 교육과정을 운영하는 데 있어 실질적인 데이터로 활용될 수 있을 것이다.

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.

국내외 의상 관련 고등학교의 교과교육 비교 (Clothing education of domestic and foreign specialized high schools)

  • 유혜자;이영숙
    • 복식문화연구
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    • 제22권4호
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    • pp.619-631
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    • 2014
  • This study proposes an educational direction to be followed by the clothing departments of Korea's specialized high schools in order to help achieve high levels of job placements and to strengthen their students' competitiveness. A comparison was made of the curricula in Korea's specialized high schools and in several fashion schools in other countries including the United States, Italy, France, Taiwan, and Japan. To this end, publicly available educational records were retrieved from domestic school documentation, vocational high school portals, and domestic/overseas school web sites, and were then reviewed. The archival data extracted from these sources shows that the curricula of the three chosen domestic schools uniformly focus on foundational courses such as general computer skills, general design, accounting principles, design principles, and drawing, as well as practical courses such as the design of western clothing, fashion design, fashion CAD, management of clothing material, design of Korean clothing, and knitting. Unlike these standardized courses, it was found that overseas fashion schools provide a more technically-advanced and design-focused education based on the interests of the individual student. Moreover, their education system nurtures the students' creativity through adequate field experience and history/language education. The findings of this study suggest that Korean specialized high schools should find a way to accommodate their students' interests and to provide them with personalized fashion education by adopting a more flexible curriculum. An educational line that considers the individual student's aptitudes and career path will help foster creativity and novel ideas, which, in turn, will contribute to the development of the fashion industry.

직무교육훈련 평가수준들간의 관계 (The Relationships between the Levels of Evaluation of the Training & Development for Job skills)

  • 김진모
    • 농촌지도와개발
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    • 제4권1호
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    • pp.305-315
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    • 1997
  • The propose of this study was to analyze the relationships among the levels of training & development evaluation (reaction, learning, transfer). The study has been conducted on 730 trainees who attended in the basic accounting program in L training and development institution through three incidents of tracked research such as reaction survey right after the conclusion of training, learning evaluation through test, and an evaluation of the transferability after 3 months of training. Questionnaires and test papers for analyses were used after their reliability, validity, difficulty, and discrimination have been verified on a pre-test. The research has been conducted for six months from 4 March 1996 to the end of August 1996, and data have been collected through direct research and survey through mail. The collected data have been worked on at SAS program for Windows with a statistical significance level of 5%. Statistical method that had been used was Pearson's correlation coefficient. The result and conclusion acquired from this study were as follows: Between reaction and learning, learning and transfer of training, only a weak positive correlation exists and explanation or prediction variance showing hierarchical relationship was quite weak with 1%. Thus, this research not only does not strongly support Kirkpatrick(1976)'s hierarchical model of $reaction{\rightarrow}learning{\rightarrow}transfer$, but also indicates that the separate measurement on each levels of training evaluation needs to be done. On the other hand, there was a relatively strong positive correlation between reaction and transfer of training. Based on the result, the conclusion, and the restriction perceived through this study, the following suggestions were made. 1. There is a need to empirically analyze and verify the hierarchy of all levels of training evaluation including the evaluation of the fourth level (result) such as organizational productivity, organizational satisfaction, and separation rate. 2. A great deal of efforts will be needed to systematically analyze what the relationships are among the methods measuring the level of evaluation of the training and development, and to apply this result to the training field.

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간호대학생의 학업탄력성 설명 요인 (Study on Predictors of Academic Resilience in Nursing Students)

  • 배영주;박상연
    • 한국산학기술학회논문지
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    • 제15권3호
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    • pp.1615-1622
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    • 2014
  • 본 연구는 간호대학생의 학업탄력성에 미치는 영향요인을 파악하기 위해 시도된 연구로 2013년 3월 4일부터 8일까지 일개 광역시에 소재한 간호대학생 2학년 280명의 자료를 이용하여 빈도와 백분율, 평균과 표준편차, ANOVA, Scheffe's test, Pearson's correlation coefficients 및 Stepwise multiple regression으로 분석하였다. 연구 결과, 간호대학생의 학업탄력성 정도는 3.67점, 문제해결능력 정도는 3.53점, 의사소통능력 정도는 3.50점이었고, 문제해결능력과 의사소통능력이 높을수록 학업탄력성이 높은 것으로 나타났다. 학업탄력성을 설명하는 요인은 계획실행, 해석능력, 목표설정능력, 원인분석, 수행평가로 학업탄력성을 50.7% 설명해 주었다. 본 연구결과에 의하면 간호대학생의 학업탄력성의 설명요인을 고려한 효율적인 교육프로그램 개발이 요구된다.

Analysis of excreta bacterial community after forced molting in aged laying hens

  • Han, Gi Ppeum;Lee, Kyu-Chan;Kang, Hwan Ku;Oh, Han Na;Sul, Woo Jun;Kil, Dong Yong
    • Asian-Australasian Journal of Animal Sciences
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    • 제32권11호
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    • pp.1715-1724
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    • 2019
  • Objective: As laying hens become aged, laying performance and egg quality are generally impaired. One of the practical methods to rejuvenate production and egg quality of aged laying hens with decreasing productivity is a forced molting. However, the changes in intestinal microbiota after forced molting of aged hens are not clearly known. The aim of the present study was to analyze the changes in excreta bacterial communities after forced molting of aged laying hens. Methods: A total of one hundred 66-wk-old Hy-Line Brown laying hens were induced to molt by a 2-d water removal and an 11-d fasting until egg production completely ceased. The excreta samples of 16 hens with similar body weight were collected before and immediately after molting. Excreta bacterial communities were analyzed by high-throughput sequencing of bacterial 16S rRNA genes. Results: Bacteroidetes, Firmicutes, and Proteobacteria were the three major bacterial phyla in pre-molting and immediate post-molting hens, accounting for more than 98.0%. Lactobacillus genus had relatively high abundance in both group, but decreased by molting (62.3% in premolting and 24.9% in post-molting hens). Moreover, pathogenic bacteria such as Enterococcus cecorum and Escherichia coli were more abundant in immediate post-molting hens than in pre-molting hens. Forced molting influenced the alpha diversity, with higher Chao1 (p = 0.012), phylogenetic diversity whole tree (p = 0.014), observed operational taxonomic unit indices (p = 0.006), and Simpson indices (p<0.001), which indicated that forced molting increased excreta bacterial richness of aged laying hens. Conclusion: This study improves the current knowledge of bacterial community alterations in the excreta by forced molting in aged laying hens, which can provide increasing opportunity to develop novel dietary and management skills for improving the gastrointestinal health of aged laying hens after molting.

인적자본은 언제 기업의 혁신성과를 향상시킬 수 있는가?: 국제화 경험의 조절효과를 중심으로 (When Does Human Capital Facilitate the Corporate Innovation Performance?: The Moderating Effect of International Experience)

  • 권순환;권종욱;신만수
    • 아태비즈니스연구
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    • 제11권3호
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    • pp.47-61
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    • 2020
  • Purpose - This study investigates the relationship between firm-specific, general human capital and corporate innovation performance. Also, we examine when this relationship is more salient. Design/methodology/approach - We collected 1,195 survey data related to a sample of corporate innovation performance and human capital from 1) Korea Research for Vocational Education and Training and 2) NICE information service in Korea. In order to examine the corporate innovation performance, we use the ordered logit model. Findings - First, we find robust supports for our hypothesis that firm-specific and general human capital increase corporate innovation performance. Second, the effect of general human capital on corporate innovation performance is stronger when this relationship is combined with the firm international experience. Research implications or Originality - By integrating the human capital theory and corporate innovation literature, we propose that firm-specific and general human capital are the important determinant of innovation performance. The firm-specific human capital may increase innovation efficiencies. Also, retaining higher-quality general human capital is considered as an important innovation strategy since firms with higher-quality general human capital make greater innovation performance. Further, we show that the firm international experience is the crucial boundary condition. As a firm's experience in internationalization increases, firms can enhance the opportunities to develop new products by combining the skills and knowledge derived from general human capital with the experience gained through internationalization.