• Title/Summary/Keyword: Adjustments

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Implementation and Evaluation of In-Service Teacher Training Program for Teaching-Learning in Environmental Education (환경교육 교수.학습 능력 함양을 위한 교수연수의 실시 및 평가 연구)

  • Choi, Don-Hyung;Lee, Mi-Ok;Youn, Sung-Hyun
    • Hwankyungkyoyuk
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    • v.19 no.3
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    • pp.183-199
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    • 2006
  • The purpose of this study is to develop an in-service teacher training program for professional development in environmental education. In order to achieve the goal, the in- service teacher training program for professional development in environmental education development / implement team is formed to deal with the development and the implementation of the program. The team is composed of environmental education professionals and environmental education teachers. After the development of the program, 20 teachers were selected to implement the program. Then, through various researches such as interview, monitoring, and survey, the evaluation of the program was done. After the evaluation, the feedback on the program was collected in order to apply the final adjustments and changes to the developed training program for professional development in environmental education. The training program is designed to include the wide range of theories and real life cases. It focuses on certain topic, and is implemented through workshop type training method to increase the participation rate. The major motive of the participants was to develop their professionality in environmental education. Based on the analysis of the training program and the workshop, 69.1% of the program is focused on the environmental education/learning theory, and 71.4% is focused on the environmental education teaching method. The environmental education teaching method is focused on the real life teaching method that could be used in many schools. However, the parts on environmental education philosophy, psychology, and evaluation was not included as a part of the program. Also, the evaluation method of the students learning the environmental education was not introduced as a part of the program as well. It is due to the limited time frame of the training program, as well as its focus on the training method of environmental program. Based on the analysis of the evaluation results obtained through monitoring, the training program for professional development in environmental education is successful in terms of focusing the goal of the program around the environmental education/learning theory and environmental education teaching method, which was the motive of the participants. However, the effectiveness of the program differed from participants to participants based on their majors in environmental education, and it did not last long enough. The future training program for professional development in environmental education should consider the backgrounds of the program participants to have various programs prepared for various groups of people. We suggest that the results of this developed program will be applied to "environmental education teacher licence training" in the future.

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A Desirable Corporate Culture under Smart Work Environment (스마트워크 환경 하에서의 바람직한 기업문화)

  • Lee, Joo-Hyoung;Kim, Sun-Bae
    • Journal of Digital Convergence
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    • v.10 no.11
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    • pp.93-102
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    • 2012
  • The purpose of this research is to create a preferable corporate culture under the SmartWork environment. There is growing interests in SmartWork, which can satisfy the compatible conditions of government's carbon emission restriction policy, corporate efficient expense reduction, productivity maximization, and each individual's work and a family. Due to the interests and the rapid development of IT technology, a realistic condition for SmartWork is established but the promotion without a sufficient preparation, such as legal examination and relevant systems, created much confusion and very few companies are introducing it. This paper discusses that a social agreement should be reached through adjustments among parties interested, such as government, companies, and employees, studies the WIN-WIN plan that individuals and organization can grow together, and proposes a new corporate culture under the SmartWork environment. SmartWork has more than the simple meaning of 'remote working'. SmartWork, a method of smart working, means a transition to a new paradigm that minimizes moving for work and work & human move together, and a change from a work-oriented culture to a human-oriented culture. This paper summarized the role of government and companies for the successful introduction of SmartWork, and proposed that a government level 'SmartWork Activation Executive Committee (tentative name)' with a strong promotional power would create a new culture of SmartWork and form a civilian consultative body to support SmartWork corporate culture creation & expansion in the private corporate area, in a tuning with Ministry of Public Administration & Security, Ministry of Labor, Ministry of Gender, and Communications Commission.

The Effects of pH and Alkalinity Adjustment on Internal Corrosion Control and Water Quality in Drinking Water Pipelines (정수의 pH 및 알칼리도 동시 조절이 상수도관의 내부부식 제어 및 수질에 미치는 영향)

  • Lee, Hyun-Dong;Jung, Hae-Ryong;Kwak, Phill-Jae;Chung, Won-Sik
    • Journal of Korean Society of Environmental Engineers
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    • v.22 no.4
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    • pp.661-669
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    • 2000
  • This research was carried out to evaluate effect of metallic release and change of water corrosive indices by the pH and alkalinity adjustment using the SDLS (Simulated Distribution Loop System) which consist of six types of pipe loop with DCIP, PVC, PE, STS304, CP, GSP, respectively, and its effects on water quality changes which were microbes quality(SPC), residual chlorine. THMs and other parameters. And it was to propose optimal criteria of water quality control for the field application. According to the results, water control system by pH and alkalinity adjustment showed the changing of corrosive water and reducing of metallic release rate and it was not affects of THMs formation, microbes regrowth and variation of other parameters. Water quality stability and corrosion control were due to calcium carbonate precipitation film formation of pipe inner by water quality control. Therefore, corrosive water control system by pH and alkalinity adjustment can be attributed to effective water quality management in water distribution system according to water quality stability of pH and TIC(Total Inorganic Carbonate concentration) that affect the precipitation and dissolution of solids.

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Development of a Mobile Game and Wearable Device for Upper Limb Rehabilitation after Brain Injury (뇌손상 환자의 상지 재활을 위한 웨어러블 장치와 모바일 게임 개발)

  • Lim, Hong Joon;Kang, Youn Joo;Song, Je young;Lee, minbong;Oh, Ji Eun;Ku, Jeonghun
    • Journal of rehabilitation welfare engineering & assistive technology
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    • v.11 no.3
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    • pp.253-259
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    • 2017
  • Conventional upper extremity rehabilitation paradigm after brain injury has several shortcomings that is monotonous, simple, and repetitive in exercises over a long period of time, thereby causing training efficiency to decline as a consequence of low interest and participation. To resolve this issue, this paper proposes a new rehabilitative program integrating a wearable device integrated with EMG and motion sensor and a mobile game for the upper limbs' rehabilitative training. The developed wearable device is manufactured in the form of band, making it easy to wear. The mobile game is designed to enable rehabilitative training through games reflective of flexion, extension, abduction, and adduction identified by motion sensors along with grasp motion recognized by EMG signals measured from the wearable device. It also provides a tailored rehabilitative environment suitable for individual patients based on difficulty adjustments. As a consequence of applying the developed program to 14 brain injury in need of the upper limb rehabilitation and taking surveys on the utility of the developed rehabilitative program, the responses indicated that the developed rehabilitative program is far much more interesting and fun than the conventional rehabilitative program, further to the desire of those surveyed to reuse the developed program in the future.

The A Study on the Characteristics of Internal Control System's Operation and Accounting Information Quality - Focused on Hong Kong Public Company (내부시스템 운영과 회계정보 질의 특성에 대한 연구 - 홍콩 GEM상장 기업을 중심으로)

  • Kim, Dong-Il;Xu, Meng-Jun
    • Journal of Digital Convergence
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    • v.18 no.1
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    • pp.121-127
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    • 2020
  • This study analyzed through GEM-listed companies for verifying the interrelationship between positive and negative impacts on accounting information GEM-listed companies, whether venture firms operate the internal control operation system stably. Hong Kong's GEM listed company is a securities market similar to Korea's KOSDAQ market. To analyzing this study, used regression analysis method through internal control index to evaluate the operation of internal control system and discretionary accruals to evaluate the quality of accounting information. In this study, because profit adjustments used to realize through discretionary accruals, so analyzed using the modified Jones model to check whether the management deliberately transformed the company to realize future profits. In the empirical analysis, the correlation between the internal control index and the discretionary accruals to assess the quality of accounting information was able to find highly correlated. This study can provide useful guidance for evaluating the form and value of profit management of venture firms in the future, also would expect to help understand the financial environment of emerging venture firms.

Comparison of monitoring the output variable and the input variable in the integrated process control (통합공정관리에서 출력변수와 입력변수를 탐지하는 절차의 비교)

  • Lee, Jae-Heon
    • Journal of the Korean Data and Information Science Society
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    • v.22 no.4
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    • pp.679-690
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    • 2011
  • Two widely used approaches for improving the quality of the output of a process are statistical process control (SPC) and automatic process control (APC). In recent hybrid processes that combine aspects of the process and parts industries, process variations due to both the inherent wandering and special causes occur commonly, and thus simultaneous application of APC and SPC schemes is needed to effectively keep such processes close to target. The simultaneous implementation of APC and SPC schemes is called integrated process control (IPC). In the IPC procedure, the output variables are monitored during the process where adjustments are repeatedly done by its controller. For monitoring the APC-controlled process, control charts can be generally applied to the output variable. However, as an alternative, some authors suggested that monitoring the input variable may improve the chance of detection. In this paper, we evaluate the performance of several monitoring statistics, such as the output variable, the input variable, and the difference variable, for efficiently monitoring the APC-controlled process when we assume IMA(1,1) noise model with a minimum mean squared error adjustment policy.

A Study on Qualified Merger and Asset Adjustment Account on Corporate Income Tax Law (법인세법상 적격합병시 자산조정계정에 관한 연구)

  • Lim, Sung-Jong
    • Management & Information Systems Review
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    • v.35 no.2
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    • pp.83-97
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    • 2016
  • The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

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Initial Adoption and Convergence of Accounting System under the K-IFRS by the Quasi-Government Entity : A Case of National Research Foundation of Korea (준정부기관의 한국채택국제회계기준(K-IFRS) 도입 및 회계시스템 융합과정의 주요 회계현안과 시사점 -한국연구재단 도입사례를 중심으로-)

  • Kim, Do-Hyeong;Oh, Kwang-Wuk;Park, Sung-Jong
    • Journal of Digital Convergence
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    • v.13 no.9
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    • pp.57-75
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    • 2015
  • The study introduces the case of initial adoption and convergence of accounting system under the K-IFRS by the quasi-government entity, the National Research Foundation of Korea(NRF). Followings are the methodology used in the study. (1) The study provides several accounting issues, their impact on the financial information of the NRF and implications about NRF's financial information in the course of convergence of accounting system under the K-IFRS. (2) As examples of accounting issues, the NRF reflected several accounting difference such as revaluation of fixed assets, economic useful life, depreciation method, reclassification of investment, representation of transfer revenue from the government, the timing of revenue recognition, and employ benefits, etc. As results of adjustments under the K-IFRS, the NRF decreased 1,109 billion of total assets and 1,064 billion of total liabilities. Also, increase in operating expenses results a slight decrease in net income, which may have an impact on future management evaluation of the NRF. A successful case of K-IFRS adoption by the NRF which brings deep insight on adoption and convergence of new accounting system to other quasi-government entity.

Study on Activate Methods for Digital Contents Service to Support Academic Courses in e-Learning (e-Learning 강의 지원을 위한 디지털콘텐츠 서비스 활성화 방안연구 - I 대학 교수.학생.도서관서비스를 중심으로 -)

  • Lee, Jong-Won;Go, Chan
    • Journal of Digital Convergence
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    • v.8 no.2
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    • pp.89-102
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    • 2010
  • The present thesis aims to analyze in consideration of recent changes in teaching environment in the universities the commercial digital contents and e-learning courses provided by the libraries, and to propose the ways to encourage university library service needed under the current situation. A survey of professors and students upon the quality of commercial digital contents service provided by the libraries in I University was made to measure its influence upon e-learning courses. The quality of commercial digital contents service provided by libraries was measured through Digital Library Service Quality Index (which will be referred as DL-SQL Model from here), which is used as a model to examine the Digital Library Service, with partial adjustments of 4 levels (information system service, digital books service, customer service quality, and customer community service) and 7 components (search possibility, an exclusive organization and interface, accessibility, digital books, customer support service, personalized service, and customer community). Among the library services in regard to digital contents, "customer service" and "customer community service" were analyzed to have stronger influence upon e-learning teaching and studying than quality-based service for "information system" and "digital books". Consequently, it is concluded that customized information service provided by the library for the professors who teach e-learning courses and their students is more influential to supporting e-learning courses than quantity pushing service through purchasing commercial digital contents, upon which the direction of digital contents policy to provide library services for e-learning courses should be based.

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Contractile Function of a Flight Muscle Over the Range of Hibernation Temperature in Bats (박쥐의 동면온도 범위에서 작용하는 비행근의 수축기능)

  • 조연미;오영근;정노팔;신형철;최인호
    • The Korean Journal of Zoology
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    • v.39 no.1
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    • pp.98-105
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    • 1996
  • Studies on thermal adaptation postulate that optimal temperature of physiological properties matches a usually experienced body temperature (Tb) of organisms. Hibernating bats maintain Tb's that are slighdy higher than ambient temperatures (9$^{\circ}$-12$^{\circ}$C) of their wintering sites. To test the hypothesis that muscle function is adjusted to the Tb range of the hibernating animals, we examined contractile function of the biceps brachil muscle of Korean greater horseshoe bats, Rhinolophus ferrumequlnum korai (n = 5) at tissue temperatures between 1O$^{\circ}$ and 35$^{\circ}$C. Relative tetanic force (% of maximum force) was highest at temperatures of 1O$^{\circ}$-15$^{\circ}$C, which match well their Tb's during hibernation. Because non-hibernating endotherms with Tb of around 37$^{\circ}$C show the optimal temperature for muscle force over 30$^{\circ}$-40$^{\circ}$C, our results strongly suggest that the flight muscle of the bats may exhibit thermal adjustments according to their seasonal Tb's. The capacity to generate strong force at such low body temperatures may be adaptive, because bats must have muscles functioning to fly for occasional watering or excretion, or to move away from potential predators during hibernation.

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