• 경영과정보연구
• /
• 제35권1호
• /
• pp.143-154
• /
• 2016

본 논문에서는 신임 최고경영자가 취임 초기에 우호적인 시장의 평판, 높은 보상 및 계약 연장 등의 개인적 혜택을 목적으로 이익 조정 등을 통한 보고 이익의 과다 계상 행태로 인한 기업의 실질 이익과 보고 이익간에 괴리가 생겨 기업의 가치관련성에 영향을 미칠 것으로 예상하였다. 이러한 가치관련성의 변화를 살펴보기 2004년부터 2014년까지 11년간을 연구기간으로 선정하고 최고경영자 교체기업의 가치관련성을 미교체기업과 비교하고, 신임경영자의 취임 초기의 가치관련성 변화를 재임 후반기와 비교하여 실증분석하였다. 연구방법으로는 Ohlson(1995)의 가치평가식을 이용하여 기업의 순이익 및 순자산 장부가치에 대한 차별적 가치평가계수를 추정하는 방법을 적용하였다. 연구기간동안 14,373 관찰치를 대상으로 하여 최고경영자를 교체한 2.971 관찰치의 상대적 가치관련성의 변화를 분석하였고, 신임경영자의 취임 초기 이익조정 행태가 가치관련성에 미치는 영향을 분석하기 위하여 4,810 관찰치의 가치관련성의 변화를 분석하였다. 실증분석의 주요한 결과를 요약하면 다음과 같다. 첫째, 전체표본에 대한 분석에서 최고경영자를 교체한 기업의 순이익은 가치관련성이 하락하는 반면 순자산 장부가치의 그것은 상승하는 경향이 관찰되었다. 이는 최고경영자의 이익조정으로 순이익 수치와 기업의 실질가치의 변동 간의 괴리가 증폭됨에 따라 순이익의 가치관련성이 저하된 반면, 신임 최고경영자의 'big bath' 등의 보수적인 회계처리로 인하여 순자산장부가치가 실질가치에 보다 접근하는 결과가 나타나 장부가치의 가치관련성은 향상된 것으로 판단된다. 둘째, 신임 최고경영자의 취임 초기에 순이익의 가치관련성은 하락하였으나 순자산 장부가의 가치관련성은 상승한 것으로 나타났다. 이러한 현상도 최고경영자 교체기업의 분석 결과와 같이 신임경영자의 이익조정 등의 행태가 시장에 부정적인 영향을 미쳐 주당순이익의 가치관련성은 감소하였지만, 최고경영자의 취임 초기 보수적인 회계처리로 주당순자산의 가치관련성은 증가한 것으로 보인다. 본 연구는 2004년부터 국내 상장사를 대상으로 최고경영자 취임 초기의 이익조정 행태로 인한 가치관련성을 국내 최초로 분석한 결과를 제공하였다는 점에서 공헌점을 갖는다.

• 기본간호학회지
• /
• 제23권1호
• /
• pp.61-72
• /
• 2016

Purpose: Purpose of this retrospective study was to investigate cognitive function, physical function, and problematic behaviors of elders who attended dementia daycare centers, and to identify reasons why they stopped using the center. Methods: Participants were 176 elders, 60 years or over, attending one of four dementia daycare centers in Incheon. Data were collected from center documents. Results: Mean age was 80.5 years. When admitted to the centers mean scores for the mini-mental status examination, activity of daily living, and instrumental activity of daily living (IADL) were 12.31, 9.53, and 25.09 respectively. Participants received day care service for an average of 17.98 months. The reasons for leaving the center were worsening dementia and health (40.2%), and problematic behaviors (20.1%). Conclusion: Results show that elders began to use day care services when their cognitive function and IADL had declined considerably. As the ultimate goal of dementia daycare service is to delay the worsening of cognitive capability and decreases in activities daily living, the effect of the service can be maximized when the service is provided as early as possible in the course of progressively severe dementia. Active promotion should be exerted in the community to encourage early use of this service.

• 한국보육지원학회지
• /
• 제19권3호
• /
• pp.41-57
• /
• 2023

Objective: The objective of this study is to classify the personality types of early childhood teachers and examine the variations in teacher self-efficacy and play support based on these personality types. Methods: The subjects of this study consisted of 302 early childhood teachers responsible for children aged 3 to 5 years old. The collected data were analyzed using cluster analysis and analysis of covariance. Results: Early childhood teachers were categorized into four types: the "sensitive group" (29%), the "conservative group" (10%), the "passive group" (28%), and the "active group" (34%). Significant differences in mean scores were observed for teacher self-efficacy and play support across these personality types. Notably, the active group demonstrated the highest levels of both teacher self-efficacy and play support. Consequently, the active group emerged as the most effective and functional personality type among early childhood teachers. Conclusion/Implications: This study emphasized the significance of early childhood teachers' personality types in their teaching practices, underscoring the importance of developing in-service and pre-service teacher education programs that take into account these personality types.

• 대한가정학회지
• /
• 제38권4호
• /
• pp.99-114
• /
• 2000

The purpose of this study was to investigate foodservice management of snacks as will as to evaluate nutrient intakes of young children from the snacks serried in early childhood educational institute. Two hundred and twenty-three snack items from 14 kindergartens and daycare centers were measured sewing size and analyzed for the nutritional values in addition to the general evaluation of the snack service management practice by the trained personnel. The results were as follow: The contents of most nutrients supplied from the snacks amounted to 10-15% of RDA (recommended dietary allowances for Koreans) except iron and niacin. And there were not any significant differences in the contents of energy, protein, fat and carbohydrate between the morning and afternoon snacks. The energy and protein contents (as the % of RDA) of snacks sewed to children of 1-3 years old were turned out to be significantly higher than that sewed to the children of 4-6 years old since the portion amount of snacks per child was about the same regardless of the age and individual variation. There were significant differences in the contents of nutrient serried from the snacks among 14 kindergartens. Therefore, nutritional guidence including the standard portion amount for the kindergarten snacks considering the age, activities and individual variation should be developed for kindergarten teachers so that they can effectively manage snack service and provide good nutrition for young children.

• 한국학교수학회논문집
• /
• 제3권2호
• /
• pp.195-215
• /
• 2000

Illinois issues the following standard teaching certificates : Early Childhood (birth-grade 3), Elementary (grades K-9), High School (grades 6-12) Special (grade K-12), School Service Personnel, and Administrative. Any of the preceding certificates can be issued on a provisional (maximum of two fiscal years) basis to qualifying individuals. Other certificates issued are : Substitute, Provisional Vocational, Temporary Provisional Vocational, Part-Time Provisional, and General. To obtain an Early Childhood, Elementary, High School, or Special certificate in Illinois, you must either complete an approved teacher education program or be an experienced, licensed teacher seeking a subsequent certificate through transcript evaluation. You must meet all other requirements for the particular certificate you are seeking, For school Service Personnel and Administrative certificates you must have completed a state approved program before you may apply. The Standard Elementary Certificate, High School Certificate, and Special Certificate are valid for four years for teaching. These certificates may be issued to graduates with a bachelor's degree from a recognized college who have successfully completed the required certification examinations and who present certified evidence of having earned credits. All individuals receiving certificates must be of good character and in good health, and be at least 19 years of age and a citizen of the United States or legally present and authorized for employment.

• 기술사
• /
• 제34권4호
• /
• pp.36-40
• /
• 2001

Multimedia service via satellite Is supported voice, data, Image and video signals. The representation case model of satellite multimedia are satellite TV. satellite Internet. In the early 1990s, satellite communication and broad casting services successfully expanded form C/Ku band to Ka band. The benefits of operation at Ka-band are greater bandwidth available to accommodate the increased demand for high-speed Information exchange. By the early years of the 21s1 century, millions of households worldwide with dual Ku / Ka-band dishes Satellite multimedia systems receive hundreds of TV channels, originating from around the world, and delivering entertainment, information and education. Many Ku-band satellites have been ordered, but few Ka-band systems are moving into production. So Ka-band systems are characterized that low-cost access to low and high peed, two-way voice, data, and video communications.

• 유통과학연구
• /
• 제18권10호
• /
• pp.5-14
• /
• 2020

Purpose: Early morning delivery markets have grown exponentially in the last few years. This study aims to verify the effects of brand experience factors and brand personality factors of Market Kurly, a representative early morning delivery brand, on brand attachment and brand loyalty. Research design, data, and methodology: For this purpose, 204 ordinary people in their 20s and 40s who have experience in using Market Kurly were surveyed. 7 hypotheses were verified by using hierarchical regression analysis. Results: Affective experience, intellectual experience, and behavioral experience among brand experience factors had a positive effect on brand attachment. Also, brand personality-self-image congruence and brand personality-human brand congruence as brand personality factors had a positive effect on brand attachment. The brand attachment was identified as an important preceding factor to explain the brand loyalty of Market Kurly. Conclusions: When applying brand experience factors to the early morning delivery service context, each brand experience factor affected brand attachment and brand loyalty. The scope of research on brand personality-self-image congruence was expanded in that it considered both brand personality-human brand congruence and brand personality-self-image congruence. This study provides academic and practical implications by revealing that brand experience factors and brand personality factors can positively affect brand attachment and brand loyalty.

• Journal of Gastric Cancer
• /
• 제16권1호
• /
• pp.14-20
• /
• 2016

Purpose: Early diagnosis of gastric cancer is still the exception in Western countries. In the East, as in Japan and Korea, this disease is an endemic disorder. More conservative surgical procedures are frequently performed in early gastric cancer cases in these countries where sentinel lymph node navigation surgery is becoming a safe option for some patients. This study aims to evaluate preliminary outcomes of patients with early gastric cancer who underwent sentinel node navigation surgeries in Brazil, a country with non-endemic gastric cancer levels. Materials and Methods: From September 2008 to March 2014, 14 out of 205 gastric cancer patients underwent sentinel lymph node navigation surgeries, which were performed using intraoperative, endoscopic, and peritumoral injection of patent blue dye. Results: Antrectomies with Billroth I gastroduodenostomies were performed in seven patients with distal tumors. The other seven patients underwent wedge resections. Sentinel basin resections were performed in four patients, and lymphadenectomies were extended to stations 7, 8, and 9 in the other 10. Two patients received false-negative results from sentinel node biopsies, and one of those patients had micrometastasis. There was one postoperative death from liver failure in a cirrhotic patient. Another cirrhotic patient died after two years without recurrence of gastric cancer, also from liver failure. All other patients were followed-up for 13 to 79 months with no evidence of recurrence. Conclusions: Sentinel lymph node navigation surgery appears to be a safe procedure in a country with non-endemic levels of gastric cancer.

• 한국작물학회:학술대회논문집
• /
• 한국작물학회 2017년도 9th Asian Crop Science Association conference
• /
• pp.88-88
• /
• 2017

The study was conducted to analyze the growth characteristics comparison per planting density on the waxy corn early-planting culture for the paddy field in the southern province of south Korea. The cultivation period of early-planting culture for the paddy farming of the waxy corn are sown on February 15, 2016years, transplanting March 15 and harvest June 20. And it grew 126 days. The weather change according to the cultivation period of unheated plastic house early-planting culture, it was average temperature $14.6^{\circ}C$ and humidity 62.5%. And the temperature was 5.6 degrees Celsius warmer compared with the outside temperature and the humidity was 0.7 percent higher tendency. At the growth per planting density of waxy corn, culm length was average 224cm, the more it is high density culture the more was high trend. Stem diameter and ear length the more it is high density culture the more was lowed trend. The node number of $60{\times}20Cm$ was 12 nodes, fruit seting 5.7 nodes, tasseling number 94 days and silking number 96 days. In the ear characteristics per planting density, the size of ear length, seed setting length, ear width and ear weight the more planting density is high the more lowed that trend. The commodity percentage of planting density $60{\times}35Cm$ was the highest among other treatment as 69.1%. But, marketable yield was the highest planting density of $60{\times}20Cm$ as 4,543 ears/10a, and appeared in order $60{\times}25Cm$ 95%> $60{\times}30Cm$ 93%> $60{\times}35Cm$ 92%. The planting density on the waxy corn early-planting culture for the paddy farming in the southern province, the planting density analyzed to be effective planting of over 25% than normal season culture.

• 한국IT서비스학회지
• /
• 제20권5호
• /
• pp.89-104
• /
• 2021

Food delivery service combined with IT technology and HMR (Home Meal Replacement) are rapidly growing due to the COVID-19. Recently, the demand for salads along with HMR has increased among office workers in their 20s and 30s who are interested in health and beauty. Freshcode is a food startup with 6 years of experience that started selling salad products through O2O service. Freshcode applied for a patent for a service that collects orders from nearby areas and delivers them on the same day to a designated delivery address 'FCOSPOT' to save shipping costs. In March 2021, in recognition of the growth potential of the regular delivery service, Freshcode received an investment of 6 billion won in Series A. This study may have practical implications to early-stage startups and scale-up stage startups through a longitudinal case study on the growth of a single company. As for the research method, the lean startup methodology and lean canvas were used in the early stage of startup. In particular, the process of the build-measure and learn feedback-loop, which is the core of lean startup methodology, was applied to each major decision-making step. In the scale-up stage after 5 years, the business model canvas was used to schematize the growth as a food online O2O platform to verify continuous innovation. This case study has three main findings. First, the idea of 'FCOSPOT' was successfully implemented through the Lean Startup methodology. Second, Freshcode demonstrated the scalability of the differentiated business model of shared base delivery O2O. Third, a key factor of success was the digital integrated communication operation strategy that maximizes the experience for the created customers.