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BTD Analysis around Corporate Tax Rate Changes (법인세율 변화기간의 연도별 BTD 분석)

  • Park, Su-Gyeong;Rui, Jia
    • Journal of Convergence for Information Technology
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    • v.10 no.1
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    • pp.75-81
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    • 2020
  • This study analyzed the annual difference of firm's book income, taxable income and BTD that before and after the 2009 corporate tax rate cut and 2018 corporate tax rate increase. ANOVA analysis was performed for each item by year, and post hoc was performed after homogeneity test of variance. The research results are as follows. First, the book income at corporate tax rate cut was higher than taxable income, and BTD in 2008 was significantly different from other years. Second, the book income at corporate tax rate increase was less than taxable income, and BTD in 2017 was also significantly different from other years. In other words, the firm is performing appropriate profit adjustments to reduce of tax burden when the corporate tax rate changes. Because of this, the BTD in the year immediately before the corporate tax rate change is different from other years.

Fertilization In vitro of follicular oocytes and cryopreservation of embryo fertilized and developed In vitro In Korean native cattle (한우 난포란의 체외수정 및 체외수정란의 동결보존에 관한 연구)

  • Choe, Sang-yong;Kong, Ill-keun;Joo, Young-kuk;Rho, Gyu-jin;Kim, Yong-kweon;Park, Choong-saeng
    • Korean Journal of Veterinary Research
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    • v.33 no.4
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    • pp.757-762
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    • 1993
  • The ovaries of Korean Native cows or heifers were obtained from an abattoir and kept on 20 to $25^{\circ}C$ and transported to laboratory within 2 hrs. The follicular oocystes were collected from 2~6mm follicles in diameter and classified into 3 grades by the morphology of cumulus cells attached. The oocytes were matured in vitro(IVM) for 24 hrs. in TCM-199 supplemented with $23{\mu}g/ml$ FSH, $10{\mu}g/ml$ LH, $1{\mu}g/ml$ estradio-17 ${\beta}$ and granulosa cells at $39^{\circ}C$ under 5% $CO_2$ in air. They were fertilized in vitro(IVF) by incubation for 12 hrs. of epididymal spermatozoa pretreated with heparin, and then the zygotes were co-cultured in vitro(IVC) with oviductal epithelial cells for 7 to 9 days. Assessment of maturation revealed that 93.0%(147/158) of grade I oocytes had expanded of cumulus cells, which was higher(p<0.05) than the 79.4%(85/107) of grade II oocytes. Compared to epididymal sperm(32.9%), the insemination with frozen and thawed sperm resulted in slightly lower(20.5%), but not significant, development to morulae and blastocysts from grade I oocytes. Co-culture of bovine IVF embryos with oviductal epithelial cells improved the development to transferable embryos significantly(38.1%), compared to co-culture with granulosa cells(20.0%). When VF bovine embryos were vitrified at blastocyst, the post-thaw survival rate was obtained higher resulf for 1 min. equilibration time(82.6%) or 2 min.(73.9%) than 3 min.(18.2%) in EFS solution.

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A Study on the Changes in the urban structure of Pyongyang-Bu and the characteristics of Pyeong-an Gamyeong in the late Joseon Dynasty (조선 후기 평양부(平壤府)의 도시구조 변화와 평안감영의 특성)

  • Hong, Soek-Joo;Kim, Bue-Dyel
    • Journal of architectural history
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    • v.30 no.6
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    • pp.45-58
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    • 2021
  • This study aims to examine the changes in Pyongyang-bu during the late Joseon period and Pyeong-an Gamyeong through gazetteer, pictiroal maps and various literature. The results are as follows. To begin with, unlike other gamyeong, Pyongyang-bu had an exclusive government office facility from the beginning and had a different status because of the route for envoys from Ming. Therefore historical sites related to Gija were important. Second, the importance of Pyongyang city-wall increased even more through the Japanese Hideyoshi invasions in 1592 and the Manchu Invasion in 1636. However, since the post-war restoration was insufficient they focused on defense reducing the size of Pyongyang city wall. Third, as society stabilized, Pyongyangbu's finances were greatly secured. King Sukjong systematically reorganized Pyongyang city wall and facility of Pyongy-an gamyeong. The nothern wall in located high place, Gamyeong and storage in middle height and military force and guesthouse in the center of Pyongyang-bu. I-a and warehouse facilities in the far south were placed around the Daedonggwan. The urban structure that runs from Daedonggwan to Daedongmun was the same as other city. Another pertinent point is Pyeong-an gamyeong had more military facilities and rear garden and pavilion than before. In clunclusion, Pyeong-an gamyeong did not pass through three gates, but only through two gates. And it was characterized by more various space and having more pavilions than other gamyeong.

Service model development and importance analysis using shared economic service - As a specialization center for mail service (공공서비스의 공유경제 서비스모델 도입 위한 중요요인 분석 -우체국 서비스를 중심으로)

  • Park, Sung Hwan;Leem, Choon Seong
    • Journal of the Korea Convergence Society
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    • v.10 no.5
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    • pp.181-188
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    • 2019
  • People can easily use a shared economic service system based on ICT technology. Most of the shared economic services are provided by private companies, and discussion on public goods is insufficient. If we look at the current shared economic service from the point of view of courier service, $\ddot{U}ber^{\prime}s$ system can be an alternative. The post office courier service uses ICT technology but differs from the service of the shared economy. This study uses Delphi analyzer method and AHP methodology to derive important factors in introducing shared economic system. As a result, socioeconomic characteristics were found to be the most important in the upper tier, and the shared economic platform, sharing of idle resources, popularization of smartphone, and increase of e - commerce were the four important factors in the lower tier. In order to maximize efficiency, which is the essence of the shared economy, the necessity of introduction into the shared economic system and important factors in the introduction of public goods are presented.

Comparisons of the Perceptions on Software Education between Software Experts and Regular Elementary Teachers (2015 개정교육과정의 SW교육 관한 초등 전문가 교사와 일반 교사의 인식 비교)

  • Song, JeongBeom
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2019.05a
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    • pp.378-381
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    • 2019
  • In this study, we compared the perception of general and specialist teachers about the software education that entered the classroom by the 2015 revised curriculum. For the comparison of cognition, the 17 - hour hourly curriculum, the statement of achievement criteria, and the curriculum were organized in grades 5-6, but the appropriateness of the inclusion of only textbooks in grade 6 was questioned. The general teacher had many opinions that all three items are appropriate. On the other hand, professional teachers were inadequate and many were. It is necessary to provide various opportunities such as the training for the recognition change in the future. In addition, positive keywords for the introduction of general and specialist teachers were derived as a result of analyzing the main keywords of the free - response opinions about the introduction of educational robots in the practical course curriculum and textbooks. However, general teachers showed differences in the use of post - adoption education, such as passive and passive keywords such as support, difficulty, and problems, and the use of specialist teachers and education. In the future, it seems that it is necessary to provide teaching support to elementary school teachers, to provide beginner level difficulty training.

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Effect of Data Visualization Education using Scratch on the Creativity of Elementary Preservice Teacher (스크래치 활용 데이터 시각화 교육이 초등학교 예비교사의 창의성에 미치는 영향)

  • Kim, Jungah;Kim, Yongmin;Kim, Jonghoon
    • Journal of The Korean Association of Information Education
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    • v.24 no.6
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    • pp.607-614
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    • 2020
  • In this study, a scratch focused on data visualization was applied to 26 elementary school pre-service teachers to analyze the effect on improvement of creativity. Based on the results of the needs analysis conducted on 60 in-service elementary school teachers, the program using scratches according to the data visualization procedure was developed. With the developed educational program, 26 elementary school pre-service teachers were taught for 42 hours for a total of 4 months. In order to examine whether their creativity was improved, a creativity test was conducted and the effectiveness of the applied program was analyzed through a pre/post comparison tests. As a result of the analysis, it was found that the software education using scratch-oriented data visualization for elementary school pre-service teachers had significant effects on the fluency, sophistication, creativity average, and creativity index among the sub-elements of their creativity.

The Effects of PBL-based Data Science Education classes using App Inventor on elementary student Computational Thinking and Creativity improvement (앱인벤터를 활용한 PBL 기반 데이터 사이언스 교육 수업이 초등학생의 컴퓨팅 사고력과 창의성 향상에 미치는 효과)

  • Kim, Yongmin
    • Journal of The Korean Association of Information Education
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    • v.24 no.6
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    • pp.551-562
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    • 2020
  • The purpose of this study is to investigate the effects of Data Science Education classes using PBL-based App Inventor on elementary student Computational Thinking and Creativity. Based on the results of the pre-requisite analysis by Rossett's demand analysis model, PBL-based Data Science Education class was designed according to the procedure of ADDIE model which is 42 hours of classroom instruction for elementary student. As a result of the Paired t-test, it was proved that the Computational Thinking was statistically significantly improved in the post-test. In addition, as a result of the Paired t-test and Wilcoxon's signed rank test, it was found that the sub-factors of Creativity were 'Originality', 'Fluency', 'Closure', 'Average', and 'Index'. Therefore, it was confirmed that the PBL-based Data Science Education class using App Inventor is effective in improving Computational Thinking and Creativity of elementary student.

Effect of Machine Learning Education Focused on Data Labeling on Computational Thinking of Elementary School Students (데이터 라벨링 중심의 머신러닝 교육이 초등학생 컴퓨팅 사고력에 미치는 효과)

  • Moon, Woojong;Kim, Bomsol;Kim, Jungah;Kim, Bongchul;Seo, Youngho;OH, Jeongcheol;Kim, Yongmin;Kim, Jonghoon
    • Journal of The Korean Association of Information Education
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    • v.25 no.2
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    • pp.327-335
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    • 2021
  • This study verified the effectiveness of machine learning education programs focused on data labeling as an educational method for improving computational thinking of elementary school students. The education program was designed and developed based on the results of a preliminary demand analysis conducted on 100 elementary school teachers. In order to verify the effectiveness of the developed education program, 17 sixth-grade students attending K Elementary School were given 2 classes per day for a total of 6 weeks. In order to measure the effect of the training on improving computational thinking, the educational effects were analyzed by conducting pre-post-inspection using the "Beaver Challenge". According to the analysis, machine learning education focused on data labeling contributed to improving computational thinking of elementary school students.

The Effect of Data Science Education on Elementary School Students' Computational Thinking: Focusing on Micro:bit's Sensor Function (데이터 과학 교육이 초등학생의 컴퓨팅 사고력에 미치는 효과: 마이크로비트의 센서 기능을 중심으로)

  • Kim, Bongchul;Kim, Jaejun;Moon, Woojong;Seo, Youngho;Kim, Jungah;OH, Jeongcheol;Kim, Yongmin;Kim, Jonghoon
    • Journal of The Korean Association of Information Education
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    • v.25 no.2
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    • pp.337-346
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    • 2021
  • Despite the increasing rate of use of data science in various fields of society, research on data science education programs is relatively inadequate. In this study, a data science education program for elementary school students was developed and its effectiveness was verified. We created a program that collects data using microbit, one of the physical computing tools, and developed an education program that performs the data science stage of analyzing the collected data to derive results. A study was conducted on 10 students enrolled in the Information Gifted Program at 00 University, and pre- and post-tests of computing thinking skills were conducted to verify the effectiveness. As a result, it was found that the data science education program developed through this study has a significant effect on improving the computational thinking of elementary school students.

Effect of block-based Machine Learning Education Using Numerical Data on Computational Thinking of Elementary School Students (숫자 데이터를 활용한 블록 기반의 머신러닝 교육이 초등학생 컴퓨팅 사고력에 미치는 효과)

  • Moon, Woojong;Lee, Junho;Kim, Bongchul;Seo, Youngho;Kim, Jungah;OH, Jeongcheol;Kim, Yongmin;Kim, Jonghoon
    • Journal of The Korean Association of Information Education
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    • v.25 no.2
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    • pp.367-375
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    • 2021
  • This study developed and applied an artificial intelligence education program as an educational method for increasing computational thinking of elementary school students and verified its effectiveness. The educational program was designed based on the results of a demand analysis conducted using Google survey of 100 elementary school teachers in advance according to the ADDIE(Analysis-Design-Development-Implementation-Evaluation) model. Among Machine Learning for Kids, we use scratch for block-based programming and develop and apply textbooks to improve computational thinking in the programming process of learning the principles of artificial intelligence and solving problems directly by utilizing numerical data. The degree of change in computational thinking was analyzed through pre- and post-test results using beaver challenge, and the analysis showed that this study had a positive impact on improving computational thinking of elementary school students.