• Asian Journal of Business Environment
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• 제5권3호
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• pp.17-21
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• 2015

Purpose - This paper compares current requirements for depreciation accounting from the Financial Accounting Standards Board in America for equity securities and all debt securities with determinable fair value, and disclosure requirements related to the fair value of securities below registered cost with the requirements of the international Financial Reporting Standards Board and accounting standards committee. Research design, data, and methodology - Mini-review statements are examined relating to depreciation of investments in America and the Financial Accounting Standards depreciation of investments in Iran that meet the requirements of international reporting standards and the Iranian Accounting Standards Committee. Results - Accounting rules for depreciation of investments in securities requires a good deal of judgment. In particular, devaluation decisions during the recession and market crisis were controversial, although even with no clear guidelines on devaluation, sometimes such decisions were simple. Conclusions -Companies can choose from formal policies applied uniformly and documentations of interest to provide a summary of the principles and conclusions obtained through disclosure, enabling market participants to assess the entity's conclusions reasonably, thereby easing investor and market worries.

• 한국조리학회지
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• 제7권2호
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• pp.217-242
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• 2001

A Study on the improvement Method of Domestic Franchise System based on the study through the Dispute cases. Future franchise operating is hard to survive if it has it's own competitive power in the fair trade. So first of all, Headquarter of franchise has the competitive power. Second, it has knowhow, because that knowhow is driving force which can lead a member of franchiser. third, it can supply tableware and materials without a hitch. In the conclusion, franchise operator has the competitive power that are difference and fair trade. Also, when franchiser always cooperate franchise operating, that contributed much to the growth of the foodservice. In the future, the study on foodservice of franchise should be go on more deeply.

• 한국과학교육학회지
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• 제26권2호
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• pp.222-231
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• 2006

과학경연에서 나타나는 학생들의 내적 참여도와 내적 참여도에 영향을 주는 참여 동기와의 인과관계를 알아보고자 하였다. 탐색적 요인분석을 통하여 내적 참여도를 구성하는 요인으로 흥미와 몰두를 참여 동기를 구성하는 요인으로 사회적 동기, 보상 동기, 선호 동기를 설정하였다. 내적 참여도에 대한 학생들의 응답을 성, 학교유형, 학년에 따른 차이를 변량분석으로 비교한 결과 남학생이 흥미와 몰두에 있어서 여학생보다 유의미하게 높게 인식하였으며 초등학생들이 중학생들에 비해 모든 요인에 대해 높게 인식하였다(p<0.01). 초등학생의 경우 흥미에 있어서는 학년별 차이가 없었으나 몰두에 있어서는 초등학교 4학년 학생들이 유의미하게 낮았다(p<0.01). 중학생의 경우 중학교 3학년 학생들이 흥미와 몰두에 있어서 중학교 1,2 학년 학생들에 비해 유의미하게 낮았다(p<0.01). 과학경연에 대한 내적 참여도와 내적 참여도에 영향을 주는 요인간의 인과관계를 알아보기 위해 경로분석을 실시한 결과, 사회적 동기, 보상동기, 선호 동기가 모두 상관을 가지고 있으며 보상 동기는 몰두에 직접영향을 주며 선호 동기는 흥미에 직접영향올 주고 몰두에는 흥미를 통해서 간접영향을 주며, 흥미는 몰두에 직접영향을 주는 모형이 채택되었다. 내적 참여도의 흥미를 선호 동기만이 변량의 56%을 설명하였으며 몰두는 보상동기와 선호 동기가 변량의 58%를 설명할 수 있었다. 보상 동기는 몰두에 0.17의 직접효과를 주었으며 선호 동기는 흥미에 0.75의 높은 직접효과와 0.27의 몰두에 대한 간접효과를 주었다. 사회적 동기는 내적 참여도에 직접 및 간접효과를 주지 않았으며 흥미는 몰두에 0.49의 직접효과를 주었다.

• Nuclear Engineering and Technology
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• 제52권1호
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• pp.222-222
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• 2020

• 한국콘텐츠학회논문지
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• 제12권8호
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• pp.343-354
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• 2012

본연구의 목적은 체육영재로 선발되어 훈련 프로그램을 적용받은 초등학교 어린이들의 주의집중력 변화를 일반 어린이들과 비교하여 살펴보고자 하였다. 실험군은 2010년 4월부터 부산대학교 체육영재선터에서 선발되어 훈련중인 59명(남:32, 여;27)이고, 통제군으로는 부산시 해운대구와 금정구, 진구에 위치한 3개 초등학교에서 148명이 참여하였는데, 이들 중 현재 운동선수로 활동하고 있거나 과학 분야에 영재로 선발되어 영재교육원에서 별도로 사사교육을 받고 있는 학생들은 제외하고 최종 80명의 자료를 활용하였다. 집중력 측정은 H. Moosbrugger & J. Oehlschagel이 제작하고, 오현숙[22]에 의해 한국판으로 표준화한 FAIR 주의집중력 검사지를 사용하였다. SAS 9.1 버전을 이용하여 공변량분석에 의해 다음과 같은 결과를 도출 하였다. 첫째, 체육영재집단과 일반학생집단 모두 FAIR 주의집중력 3개 하위요인에서 8개월 후에 통계적으로 유의하게 향상된 것으로 나타났다. 둘째, 체육영재 집단과 일반학생 집단간 사후 측정값의 변화에서는 주의집중력 모든 하위영역에서 유의할 만한 차이를 발견할 수 없었다. 특히 사후 측정값을 활용한 일원변량분석에서도 집단별로 차이가 없는 것으로 제시되었다.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제10권8호
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• pp.3753-3771
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• 2016

Increasingly, numerous and various Internet-capable devices are connected in end user networks, such as a home network. Most devices use the combination of TCP and 802.11 DCF as a system platform, but whereas some devices such as a streaming video persistently generate traffic, others such as a motion sensor do so only intermittently with lots of pauses. This study addresses the issue of performance in this heterogeneous traffic wireless LAN environment from the perspective of fairness. First, instantaneous fairness is introduced as a notion to indicate how immediately and how closely a user obtains its fair share, and a new time-based metric is defined as an index. Second, extensive simulation experiments have been made with TCP Reno, Vegas, and Westwood to determine how each TCP congestion control corresponds to the instantaneous fairness. Overall, TCP Vegas yields the best instantaneous fairness because it keeps the queue length shorter than the other TCPs. In the simulations, about 60% of a fair share of the effective user bandwidth is immediately usable in any circumstance. Finally, we introduce two simple strategies for adjusting TCP congestion controls to enhance instantaneous fairness and validate them through simulation experiments.

• 한국식품영양과학회지
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• 제24권5호
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• pp.676-683
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• 1995

This nutritional survey was conducted from January to March 1994, in order to investigate the nutirtional knowledge, food habits, nutritional attitude, food preferences and nutrient intakes of housewives living in urban area and rural area. The subjects of this survey were 164 urban housewives living in Daegu and Pohang area and 170 rural housewives living in Andong area. The results obtained are summarized as follows ; The subjects had a high level of perceived knowledge(81.2%), that is the knowledge that each subject believed she had, but the accuracy of the knowledge was only 66.3%. Most of the urban housewives belong to "Fair" or "Good" food habit group, while rural housewives belonged to "Fair" or "Poor" food habit group. The correlation between nutritional knowledge score and food habit score was low. And the correlation between nutritional attitude score and food habit score was low, too. Food perferences for kimchi, cooked rice, potato, milk were high in both group. Most of the nutrient intakes of the urban and rural housewives were not significantly different each otehr at p<0.05.ficantly different each otehr at p<0.05.

• 정보관리연구
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• 제42권2호
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• pp.1-21
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• 2011

저작권법은 저작권 소유자의 권리와 이용자의 권리 간에 균형을 유지함으로써 지식정보에 대한 접근을 촉진하는 최선의 법적 도구이다. 이러한 측면에서 도서관을 위한 저작권의 제한 및 예외는 학습과 연구를 지원하고 정보의 흐름을 촉진하며, 대중에게 공정한 정보접근을 제공하고 지적 문화유산을 보존하는 데 중요하다. 이에 본 연구는 국내 저작권법의 도서관관련 권리제한조항을 축조분석하여 도서관 보관자료의 보존 및 제공용 복제, 도서관에서 인터넷 정보의 출력과 송신, 재생수단의 입수가 곤란한 자료 및 정부간행물의 보존용 복제와 제공, 장애인을 위한 도서관의 복제와 공중송신에 대한 개선방안을 제시하고 공정이용을 위한 일반규정의 도입방안을 제안하였다.

• 한국조리학회지
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• 제14권2호
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• pp.225-236
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• 2008

This study is to explore how the employees of tourist hotels perceive moderate room rates and price acceptance. Sampling was taken among employees for deluxe hotels at Yusong in Daejeon. A total of 150 samples were distributed and 124 valid samples were selected for this research. Answers were processed by SPSS 15.0 after data coding. The results of study are as follows; First, annual average sales price of hotel rooms is \99,223, and the rack rates take up 49.7% of the transaction rates. Second, the rack rates which many employees think moderate are in the range of $50.09{\sim}75.13%(\100,000{\sim}150,000)$ of the rack rates. Third, many employees consider $40.07{\sim}50.09%(\80,000{\sim}100,000)$ of the rack rates as the moderate acceptability rates. Finally, the differences of fair rates by age and annual income were noticeable. These hotels ought to narrow the gap between rack rates and transaction rates. This study has a meaning to draw up a new plan for the room rate policy.

• 한국전문물리치료학회지
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• 제14권2호
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• pp.61-67
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• 2007

The purpose of this study was to examine inter- and intra-examiner reliability of the sacroiliac joint (SIJ) anatomical landmarks palpation. Two physical therapists and one doctor specializing in rehabilitation examined 22 asymptomatic subjects. They examined anterior superior iliac supine (ASIS), posterior superior iliac supine (PSIS) and iliac crest (IC). For the assessment of intra-examiner reliability, 3 examiners repeated the measurements 3 times over a 2-week interval. Kappa (Kg) yielded intra-examiner reliability that ranged between slight to fair for the ASIS (Kg=.06 to .26; mean Kg=.19), and slight for the PSIS(Kg=-.04 to .18; mean Kg=.07) and slight to fair for the IC (Kg=.06 to .32; mean Kg=.21). Inter-examiner reliability was slight (ASIS Kg=.13; PSIS Kg=.05; IC Kg=.14). These results suggest that the reliability of the assessing SIJ anatomical landmarks using palpation and observation as an indication of SIJ dysfunction still remains questionable. Before this test can be relied upon as an accurate indicator of SIJ dysfunction, it must undergo further research. This further research needs to examine not only reliability, but also validity, sensitivity and specificity.