• Journal of Digital Convergence
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• v.16 no.6
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• pp.45-51
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• 2018

In the capital market, there has been a need to improve the level of financial literacy in order to make the right economic decision, and to increase the responsiveness of advanced countries to financial problems and to be more responsive to the economic environment. In this study, we analyzed whether the liberal accounting education implemented with the goal of improving the level of financial literacy of students in K University was effective. The effects of financial literacy level were analyzed after conducting tests for each phase after opening an liberal accounting. The analysis showed that students' level of financial literacy increased after the education of liberal accounting. These results indicate that the education of liberal accounting is more effective for improving financial literacy and show that liberal accounting are useful in the preparation of financial literacy programs in each university.

• The Journal of the Korea Contents Association
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• v.18 no.12
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• pp.299-308
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• 2018

In modern society, a basic understanding of financial understanding is recognized as very important for stable economic activities. Advanced countries are operating various regular education courses and programs to improve their financial literacy, but this is not enough for Korea. Recognizing this reality, the study examined the level of financial literacy among students at K University and analyzed whether liberal accounting education could be a useful tool to improve financial literacy levels. The study found that the level of financial literacy among the students at K University after the education was conducted was very high, so it is deemed that liberal accounting education for improving financial literacy is very effective. However, there is a difference in each area by major and grade, so there is a need to develop customized education programs when preparing institutional programs to enhance financial literacy.

• East Asian Journal of Business Economics (EAJBE)
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• v.11 no.1
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• pp.21-30
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• 2023

Purpose - The purpose of this study is to analyze the factors that influence Korean adults to acquire accounting knowledge. This study, which analyzes the characteristics of accounting knowledge of the general public, is expected to be used as basic data for the development of accounting curricula and education programs necessary for liberal arts courses and individual investor education in the future. Research design, data, and methodology -In this study, correct answer rates in the Economics and Business Literacy Test were analyzed across two rounds of tests. This study have the accounting scores of the applicants as a dependent variable and it aims to estimate key factors that affect accounting scores. Result - The results of regression analysis for individual variables that both the scores from the business administration and the economics, which were estimated to affect accounting performance, were found to have a positive effect. The results of the analysis of the relationship between major and accounting scores showed that the scores of all other majors were lower than those who majored in business. Conclusion - The results of this study suggest several implications in lecturing accounting as a basic or principle. Acquiring basic knowledge in economics and business administration was found to play an important role in understanding accounting ideas, indicating that such activities would be helpful when lecturing on accounting.

• Journal of the Korea society of information convergence
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• v.6 no.2
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• pp.61-66
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• 2013

In this study, the accounting information systems and Satisfaction with computerized accounting education study. As the control variable, computer usage time and computer experience were used. To sum up the analysis result, Details of the quality of accounting information system, quality system quality, information quality, service quality, satisfaction of computerized accounting education was analyzed significant effect. Used to control variable, computer usage time. Computer usage time of the control variable in the system quality, information quality and significant impact on satisfaction. Computer experience of the control variable in the system quality, information quality and significant impact on satisfaction.

• Nonlinear Functional Analysis and Applications
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• v.27 no.2
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• pp.405-432
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• 2022

Cracks in beams and shallow arches are modeled by massless rotational springs. First, we introduce a specially designed linear operator that "absorbs" the boundary conditions at the cracks. Then the equations of motion are derived from the first principles using the Extended Hamilton's Principle, accounting for non-conservative forces. The variational formulation of the equations is stated in terms of the subdifferentials of the bending and axial potential energies. The equations are given in their abstract (weak), as well as in classical forms.

• Biomedical Science Letters
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• v.10 no.2
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• pp.163-169
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• 2004

Worldwide, tuberculosis remains one of the leading infectious diseases, accounting for nearly 3 million deaths and more than 8 million new cases annually. DNA typing of Mycobacterium tuberculosis is important for the control of tuberculosis, since it can be used to track transmission route of tuberculosis, source of internal laboratory contaminations, and to answer questions on the nature of tuberculosis infections such as reactivation or exogenous reinfection of disease. At present, IS6110-based RFLP is the choice of method for typing large numbers of clinical isolates of M. tuberculosis, since it has the highest resolution power. However, RFLP requires long time, high cost and qualified experts, so only reference level laboratories can use the RFLP technique. In order to have an optional molecular typing method suitable for the clinical settings, this study evaluated the use of one of PCR-based typing methods, IS6110-based outward PCR for typing clinical isolates of M. tuberculosis. In brief, the results from this study showed that IS6110-based RFLP is useful to discriminate diverse clinical isolates of M. tuberculosis as well as to identify clinical isolates that belong to the same family or cluster groups that have been previously classified by RFLP analysis. In addition, the banding profiles resulted from IS6110-based outward PCR seemed to represent genomic characteristics of M. tuberculosis, since strains belong to the K-family generated unique band that is not present in any other strains but present only in the genome of K-family strains. The IS6110-based outward PCR was also shown to be useful with DNAs isolated directly from liquid cultures indicating this method can be suitable for typing M. tuberculosis in clinical settings.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.6
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• pp.1329-1336
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• 2009

This study analyzes the relationships between majority shareholders equity ratio or foreign equity ratio and corporate value within the entertainment industry. Furthermore, an analysis is conducted between majority shareholders equity ratio or foreign equity ratio and accounting index with the same industry. Both analyses are conducted after referring the records of the relationships between corporate governance and corporate value in general industries. The result of this study is summarized as follows. First, foreign equity ratio and corporate size are found to be the most important variables in explaining corporate value of entertainment enterprises. Second, corporations with majority shareholders holding higher percentages show a positive difference in CFO.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.1025-1032
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• 2021

The study investigates factors affecting the loyalty of Food Delivery Application (FDA) service in Thailand. This study employs quantitative research methodology with a non-probability sampling method to draw 510 FDA samples from the FDA users in Thailand. The online questionnaires with a Cronbach's alpha coefficient of 0.886 were used as a research tool to collect data from samples. By using the Structural Equation Modeling (SEM) to analyze data, the results show that trustworthiness, social influence, system design, and task-technology fit affect the user's technology acceptance, which also show the significant relationship with the loyalty of FDA users in Thailand. The study checks the harmony with the statistics; χ2 = 258.686, df. =160, χ2/df. = 1.616, p-value = 0.050, CMIN/DF = 1.616, GFI = 0.960, AGFI = 0.969, TLI = 0.953, CFI = 0.965, RMSEA = 0.047, significant level at 0.05, along with testing the weight factor. In conclusion, the research model was harmonious with the empirical data at the significant level 0.05. The finding of this study suggested that the FDA service provider might apply this research finding to develop a greater understanding of the FDA's customer loyalty, as well as determine marketing strategies, identify opportunities, and create a competitive advantage in the future.

• The Research Journal of the Costume Culture
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• v.28 no.4
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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.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.14 no.5
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• pp.27-33
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• 2014

As UCI (Universal Content Identifier) identification system becomes a national standard for content distribution, many digital contents are distributed through UCI identification system. However, problems associated with copyright infringement and copyright contracts occur due to lack of copyright information. ICN (Integrated Copyright Number), a code system developed for copyright management, includes copyright-related information for the purposes of usage settlement and accounting, illegal usage monitoring, and content filtering. ICN, however, has no information about distribution and content properties. Therefore, the linkage and integration between UCI and ICN can be a basis for the transparent and effective distribution of digital contents. In this paper, we propose a model for linking and integrating UCI and ICN, developing the efficiency in the value chain of each identified system by analyzing political factors and key technical elements between the two identification systems.