• 디지털융복합연구
• /
• 제17권3호
• /
• pp.153-160
• /
• 2019

본 연구는 외국인투자자의 투자성향에 따른 기업의 회계보수주의 수준을 실증적으로 검증하였다. 연구표본은 2014년부터 2016년까지 한국거래소 계속기업 중 금융업을 제외한 12월 결산법인 1,527 기업-연도이다. 분석 결과, 외국인투자자의 투자기간이 장기일수록(투자회전율이 낮을수록) 투자기업의 회계보수주의 수준이 높은 것으로 나타났다. 이러한 결과는 상법상 회계장부열람등사 청구권을 행사할 수 있는 외국인지분율이 3%이상인 기업만을 대상으로 한 추가분석에도 지지되었다. 이상의 연구결과에 따르면, 외국인투자자가 장기적으로 투자하는 기업이 그렇지 않은 기업에 비해 높은 회계보수주의 수준을 나타내, 상대적으로 높은 수준의 회계이익의 질을 갖추고 있는 것으로 판단된다. 본 연구는 외국인투자자의 투자성향에 따른 투자기업의 회계보수주의 수준을 검증함으로써 외국인 장기 투자를 위한 인센티브의 필요성을 제시하며, 외국인투자자의 투자성향이 회계정책에 미치는 차별적인 영향에 대한 후속연구가 필요할 것으로 기대된다.

• 한국정보통신학회논문지
• /
• 제24권2호
• /
• pp.259-267
• /
• 2020

본 연구의 목적은 ARCS 모형을 적용한 컴퓨팅 사고력 수업에 대한 효과를 분석하는 것이다. 이에 본 연구에서는 컴퓨팅 사고력 교육과 ARCS 모델에 대한 선행연구를 통해 ARCS의 각 동기요소(주의집중(A), 관련성(R), 자신감(C), 만족감(S))에 따른 세부 수업 전략을 설계하였다. 그리고 ARCS 모델을 적용한 실험반과 일반적인 수업을 실시한 비교반의 학습동기 검사결과를 비교하였다. 그 결과, 실험반의 학생들이 컴퓨팅 사고력 수업에 대한 학습동기가 유의미하게 높게 나타났다. 특히 컴퓨터 전공 관련 학생들의 학습 동기는 비교반에 비해 현저히 높게 나타났으며 전공 학생들은 관련성(R) 영역이, 비전공 학생들은 만족감(S) 영역이 높게 나타났다. 따라서 본 연구에서는 이러한 결과를 토대로 향후 효과적인 교양 교육에서의 컴퓨팅 사고력 수업에 대한 개선을 제안하였다.

• 전기학회논문지P
• /
• 제51권3호
• /
• pp.149-154
• /
• 2002

In this paper, we propose a new graphic deformation algorithm for haptic interface system. Our deformable model is based on non-linear elasticity, anisotropy behavior and the finite element method. Also we developed controller for high-speed communication. The proposed controller is based on the PCI/FPGA technology, which could progress the capability of the position calculating and the force data transmitting. The haptic system is composed of the 6DOF force display device, the high-speed controller, HIR library for 3D graphic deformation algorithm and the haptic rendering algorithm. The developed system will be used on constructing the dynamical virtual environment. We demonstrate the relevance of this approach for the real-time simulating deformations of elastic objects. To show the efficiency of our system, we programmed the simulation of force reflecting. As the result of experiment, we found that it has high stability and easy to control for deformable object than some other systems.

• BMB Reports
• /
• 제49권8호
• /
• pp.424-430
• /
• 2016

Autophagy, an evolutionarily conserved cellular degradation pathway of the lysosome, is associated with many physiological and pathological processes. The hallmark of autophagy is the formation of the autophagosome that engulfs and degrades cytosolic components via its fusion with the lysosome, in either a selective or a non-selective manner. Autophagy is tightly regulated by proteins encoded by autophagy-related (atg) genes. Among these proteins, ATG8/LC3 is essential for autophagosome biogenesis/maturation and it also functions as an adaptor protein for selective autophagy. In mammalian cells, several homologs of yeast Atg8 such as MAP1LC3, GABARAP, and GABARAPL 1/2 have been identified. However, the biological relevance of this gene diversity in higher eukaryotes, and their specific roles, are largely unknown. In this review, we describe the mammalian ATG8/LC3 family and discuss recent advancements in understanding their roles in the autophagic process.

• 한국영어학회지:영어학
• /
• 제3권3호
• /
• pp.411-426
• /
• 2003

I report on the case of a polyglot ‘savant’ (C), who is mildly autistic, severely apraxic, and of limited intellectual ability; yet who can read, write, speak and understand about twenty languages. I outline his abilities, both verbal and non-verbal, noting the asymmetry between his linguistic ability and his general intellectual inability and, within the former, between his unlimited morphological and lexical prowess as opposed to his limited syntax. I then spell out the implications of these findings for modularity. C's unique profile suggested a further project in which we taught him British Sign Language. I report on this work, paying particular attention to the learning and use of classifiers, and discuss its relevance to the issue of modality: whether the human language faculty is preferentially tied to the oral domain, or is ‘modality-neutral’ as between the spoken and the visual modes.

• Computers and Concrete
• /
• 제12권4호
• /
• pp.393-411
• /
• 2013

In the analysis and design of reinforced concrete frames beam-column joints are sometimes assumed as rigid. This simplifying assumption can be unsafe because it is likely to affect the distributions of internal forces and moments, reduce drift and increase the overall load-carrying capacity of the frame. This study is concerned with the relevance of shear deformation of beam-column joints, in particular of exterior ones, on the quasi-static behavior of regular reinforced concrete sway frames. The included parametric studies of a simple sub-frame model reveal that the quasi-static monotonic behavior of unbraced regular reinforced concrete frames is prone to be significantly affected by the deformation of beam-column joints.

• 간호행정학회지
• /
• 제14권1호
• /
• pp.45-50
• /
• 2008

Purpose: This study was intended to determine how an in-patient guide movie enhanced the understanding of hospital life. Method: A non-equivalent control group post-test design was used for the study. The experimental group was allowed to watch the in-patient guide movie. The in-patient guide booklets were given to the control group for reading. The understanding and satisfaction of the respective programs were surveyed with questionnaires. The data was analyzed using SPSS. Result: The movie watching experimental group had better understanding on the hospital life than the booklet reading control group. The movie watching group had more satisfaction with the guide program than the booklet reading group. The understanding of the hospital life and satisfaction with the program had relevance. Conclusion: This study suggests that the in-patient guide movie would help the would-be in-patients understand and adapt to the hospital life better. Therefore, the in-patient guide movie is considered to be a useful medium to educate in-patients for their hospital life.

• 한국소음진동공학회:학술대회논문집
• /
• 한국소음진동공학회 2003년도 춘계학술대회논문집
• /
• pp.622-627
• /
• 2003

Until now, product mostly has revealed physical quantities created by the standpoint of engineers. Consumers, however, perceive and evaluate products on the non-physical characteristics, such as feelings, emotions, and experiences in different social and cultural situations. Especially, for the household appliances fur instance air-conditioner or refrigerator, the sound is heavily related to the satisfaction of a customer who is a real user of the product and is very important factor to decide purchasing as well as visual design. Therefore, in this research, the general tendency of consumer's psychology was investigated for the appliances. And also, in order to obtain clear guidelines for sound manipulation, the characteristics of the sound of air-conditioning systems and refrigerators were compared with others. Since it is important to overcome the discrepancy between engineering and marketing, the relevance of sound manipulation must be documented from the consumer's perspective. That is the reason why we conducted a consumer and marketing oriented study.

• Archives of Pharmacal Research
• /
• 제23권5호
• /
• pp.513-517
• /
• 2000

Enterohepatic recycling of estrogen after oral administration of 1 mg non-radioactive estriol was studied in fourteen women selected as the control subjects and ten infertile women in whom the infertility was appearing to be of endocrine origin. The extent of enterohepatic recycling of estriol ($E_3$) during the early follicular phase of menstrual cycle was assessed by monitoring during 48 h the urinary excretion of its two major metabolites i.e; estriol 16 $\alpha$-glucuronide ($E_3-16$$\alpha-G$) and estriol-3 glucuronide ($E_3$-3-G). The change in urinary level of $E_3$-3-G with respect to ($E_3-16$$\alpha-G$G was considered to reflect the extent of enterohepatic recycling of estriol. Lower values of urinary output of both metabolites in the infertile women as compared with the control subjects and the urinary excretion profile of both metabolites during 48 h after estriol ingestion reveal that the reduced extent of enterohepatic recycling could possibly be one of the factors which contribute towards the incidence of infertility in women.

• 대한전기학회:학술대회논문집
• /
• 대한전기학회 2002년도 학술대회 논문집 전문대학교육위원
• /
• pp.67-71
• /
• 2002

In this paper, we propose a new deformable model based on non-linear elasticity, anisotropic behavior and the finite element method and developed the high-speed controller for haptic control. The proposed controller is based on the PCI/FPGA technology, which can calculate the real position and transmit the force data to device rapidly, The haptic system is composed of 6DOF force display device, high-speed controller and HIR library for 3D graphic deformation algorithm & haptic rendering algorithm. The developed system will be used on constructing the dynamical virtual environment. we demonstrate the relevance of this approach for the real-time simulating deformations of elastic objects. To show the efficiency of our system, we designed simulation program of force-reflecting, As the result of the experiment, we found that the controller has much higher resolution than some other controllers.