• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Journal of the Korean Geographical Society
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• v.31 no.1
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• pp.1-18
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• 1996

This study examines the spatial characteristics of postal office patronage in rural areas. in the light of future possible relocation and closures of the postal facilities. Most of private services have flown out small rural central places due to the decrease of supporting population, and there consequently remain only a few public services including government-run post offices at the Myon seats, the lowest level among rural central places in Korea. The small local population and its further decline undermine the rationale for maintaining such public services in depleted rural areas. For the worse of it, the government recently plans to transform the postal system to a quasi-private, corporational structure. One can fear that the profit-seeking nature of the new postal corporation will inevitably force to close many of such small rural facilities. The study first analysed nation-wide censuses of postal offices for the years of 1986 and 1992. The postal services examined are per capita number of postal stamps and revenue stamps sold, and letters, parcels, telegrams and monetary transactions handled at the post offices. It is found that, while the usage of postal services has increased substantially throughout the nation during the period of 1986-1992, the increment has largely been occurred by urban post offices rather than by those in Gun seats (i.e., rural counties); and that the gap of the service levels between urban and rural post offices is ever widening. The study further examined the service differentials among the post offices within rural counties to find that those post offices adjacent to the county (Gun) seats and larger urban centers rendered less amount of services than remote rural post offices, indicating that rural residents tend to partonize larger centers more and more than local Myon seats. At the second stage of the study, questionnaire surveys were conducted in Muju, Kimpo, and Hongsung-Gun's. These three counties are meant to represent respectively the remote, suburban, and intermediary counties in Korea. The analyses of survey data reveal that the postal hinterlands of the county seats extend to much of nearby Myons, the subdivisions of a Gun. It is also found that the extent of postal hinterlands of the three counties and the magnitude of patronage and quite different from each other depending upon the topography, population density, and the propinquity of the counties to metropolitan centers. The findings suggest to reappraise the current flat allocation scheme of public facilites to each of rural subdivisions throughout the nation. A detailed analysis on the travel behavior of the survey respondents yields that age is the most salient variable to distinguish activity spaces of rural residents. The activity spaces of older respondents tend to be more limited within their Myon, whereas those of younger respondents extend across the Myon boundary, toward the central towns and even distant larger cities. The very existence of several activity spaces in rural areas calls for an attention in the future locational decisions of public facilities. The locational criteria, employed by the Ministry of Communication of Korean government to establish a post office, are the size of hinterland population and the distance from adjacent postal facilities. The present study findings suggest two additional criteria: the order in rural central place hierarchy and the propinquity to the upper-level centers of the central hierarchy. These old and new criteria are complementary each other in that the former criteria are employed to determine new office locations, whereas the latter are appropriate to determine facility relocation and closures.

• Journal of Korean Home Economics Education Association
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• v.21 no.1
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• pp.51-69
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• 2009

This study is intended to provide fundamental information to improve the quality of student activities presented in the Clothing & Textiles How to Dress Appropriately' section of the current middle school 'Technology Home Economics' textbooks so that Home Economics may better reflect students' interests, making it applicable in real life. The survey was conducted to 154 male and 160 female students on their preferences regarding student activities. The results are as follows. First, students who like clothing & textiles section regard "Opportunities to take part in various kinds of practices and student activities" as the major reason for preference. And the single biggest reason why they dislike the unit was due to "Too much contents to be memorized." Among various contents regarding dress in the unit, "How to Wear Clothes That Look Good on Me, and the Right Ways to Wear Them" attracted the most attention, regardless of what contents they consider necessary, interesting, or helpful in real life. Second, as for the time of implementation of the activities, students preferred "End of each class". They also preferred small-group activities (group size), well-structured problems (type of problems) and tasks that require analysis based on theoretical principles through experiments and practices (methods of implementation). Third, the findings as to the actual experience of conducting the student activities indicated that, in most cases, student activities were conducted in accordance to what was suggested in the textbooks, but not to what the students preferred. Therefore, in order to make home economics more applicable to students, it is desirable to focus on their everyday lives as is favored by the students, and increase small-group activities. Also, suggesting various and comprehensive problematic situations such as non-structured, open-ended problems and encouraging diverse implementation would be helpful in improving students' critical and creative thinking abilities.

• Journal of Korean Home Economics Education Association
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• v.21 no.1
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• pp.89-106
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• 2009

The purpose of this study was to investigate the perspectives on curriculum of secondary school home economics(HE) teachers, the HE teacher efficacy level, and the correlation between their perspectives on HE curriculum and the HE teacher efficacy. A questionnaire survey was carried out to the 500 HE teachers from middle and high schools across the nation, 215 questionnaires were used in the final analysis. The findings of this study were as follows: First, most of HE teachers had the biggest interest in interpretative perspective and some teachers had a interest in critical perspective. On the other hand, a few teachers only had a interest in technical curriculum perspective. Second, HE teachers who worked in the big cities tended to be more interested in interpretative perspective than those who worked in small cities. HE teachers from 25 to 40 years olds tended to be more interested in critical perspective than those who were more than 50 years old. Also, HE teachers with less than 15 years of experience tended to be more interested in critical perspective than those who had worked for more than 15 years. Third, the average of the HE teacher efficacy level was 3.69. The efficacy level of studying support was the highest. Then came class support, environment support, instruction strategy, and demands alternation in order. Fourth, there was moderate correlation between the interpretative perspective on curriculum of middle and high school HE teachers and teacher efficacy level in comparison with other curriculum perspectives.

• Journal of Korean Home Economics Education Association
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• v.20 no.1
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• pp.137-152
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• 2008

This study examined the organization and operation of home economics curriculum of specialized middle school in the form of regular school among alternative schools and analyzed the perceptions of teachers and students about home economics class. Interviews were conducted with teachers of 6 specialized schools in order to determine the operations and teachers' perceptions of home economics education. Students' perceptions for home economics class were gathered through surveys with students from the 3 (of the original 6) schools that authorized the questionnaire survey. The final analysis utilized 205 student responses. Survey data were analyzed using the SPSS program. The results of the research were as follows: First, home economics education within specialized middle schools was mostly conducted according to the form of the technology-home economics curriculum, which is the national common basic curriculum. Compared to the 7th national curriculum, the class of technology-home economics curriculum in 4 schools occurred 1 hour less each week. Each school incorporated various specialized curricula related to home economics. Second, as for the operation of home economics education in specialized schools, most home economics classes were conducted by teachers who had majored (or minored) in home economics. Moreover, all but 1 school, which used self-made materials, used the national textbook and dealt with the entire content of the textbook. For teaching-learning methods and instructional media, various means were utilized. For evaluation methods, most schools based grades on paper-and-pencil tests(50-60%) and performance tests(40-50%). Third, among teachers' perceptions of home economics education, the meaning of home economics education was focused on practical help and the pursuit of home happiness; the purpose was to realize the happiness of students and their homes by applying these to actual living, and increase students' ability to see the world. In regards to difficulties in educational operations, most pointed out poor conditions of practice rooms. As for differences from general schools, most teachers mentioned the active communication with students. Fourth, through the home economics class, it was found that students perceived the goal of technology-home economics curricula as lower than average. Among students' perceptions about home economics class, most were negative. Perceptions about goal of technology-home economics curricula and home economics class also showed meaningful differences according to each school. Students of the school, which had more home economics class hours and specialized curricula related to home economics, perceived more positively. Also, students who were more satisfied with school and learned from a teacher who majored in home economics tended to perceive home economics class more positively.

• Journal of the Korean Institute of Landscape Architecture
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• v.43 no.1
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• pp.120-131
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• 2015

This research aimed at understanding recognition of the park's community garden, public evaluation of it, and user awareness of the public enhancement plan. This was based on the problem that arose in the park community garden as public awareness research along with community garden cultivation participation within the urban park. In order to compare recognition differences along with community garden cultivation participation, the researcher conducted an analysis by dividing research participants into a cultivation participant group and non-participant group. As a result first, the cultivation participant group positively recognized the necessity of the community garden compared to the non-participant group. However, they recognized the community garden as a space for private profit, which threatened the public aspect of the park. Second, as a result of evaluating community garden publicness, the non-participant group which was alienated from community garden use, had a negative opinion about the community garden. Third, as a result of researching awareness of the community garden distribution method and consumption to promote publicness of the community garden, the cultivation participant group recognized the community garden as a space for private profit. Therefore, it is necessary for both groups to be aware of the public value of the community garden among the park users for sustainable management and operation. The significance of this research is the direction in the aspect of users to form, manage and operate the community garden in the urban park without damaging publicness of the park or conflicting between the function of the park and the function of the community garden. Henceforth, the researcher expects that this research can be utilized to maintain publicness of the park in respect of formation of the community garden in the park and management and operation.

• Journal of the Korean Institute of Landscape Architecture
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• v.40 no.3
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• pp.81-90
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• 2012

Improvements in the quality of life have resulted in a heightened awareness of safety and the environment. As a result, timber as an environmentally friendly material, is used for landscape facilities and a wide range of purposes. But there are a large number of defects since there are twists and cracks that can be found in wooden landscape facilities. This has led to the use of imported hardwood instead of the Western Hemlock which has been in widespread use. Hardwood is expensive. However, it is being used without any information or research on how much it reduces the actual defects. Construction contractors are in great need of information on the characteristics and defect rates of different types of timber. This study investigated and analyzed the cracks in four types of timber - namely the Western Hemlock, Burckella, Nyatoh and Malas - in order to provide basic information to construction contractor for them to be able to select and use the appropriate type of timber. The main results of this study are as follows. First, the Western Hemlock had 1.90 $cracks/m^2$, Malas had 0.83 $cracks/m^2$, Burckella had 0.14 $cracks/m^2$, and the Nyatoh had the least number of surface defects at 0.04 $cracks/m^2$. Second, while Malas has the highest degree of strength timber, Nyatoh had the smallest defect rate. This showed that having high timber strength does not necessarily mean it has less defects. Third, the Western Hemlock was the least expensive and Burckella was the most expensive. However, considering the cost of repairing defects, it would be economically advantageous to use Burckella and Nyatoh which have low defect rates. This study aimed to provide basic information to landscape construction contractors for them to be able to select and use the appropriate type of timber when constructing wooden outdoor rest furniture. The results are expected to contribute to quality enhancements and defect reduction in landscape facilities.

• Science of Emotion and Sensibility
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• v.17 no.3
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• pp.129-142
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• 2014

Due to the increase of the aged population and population of the disabled today, there is a growing demand for rehabilitation medical instruments. Furthermore, there is a growing demand for evaluation indices for services that should be provided for uses of the rehabilitation medical instruments. In order to evaluate rehabilitation medical instrument designs in this study, the basic index for design evaluations shall be identified to search for assessment plans. Through this, new evaluation indices will be deduced through discussions and analysis of rehabilitation medical experts, biomedical engineers, and designers. The results of this study are summarized as follows. First, the existing design evaluation indices were collected and analyzed to construct 10 rehabilitation medical instrument design evaluation indices and 44 sub-evaluation items. These will be important evaluation standards for designing rehabilitation medical instruments in the future. Second, the design evaluation indices that must be taken into consideration when developing health care rehabilitation medical instruments are the 10 design evaluation indices of usability, cognition, safety, learning, motility, durability, economic feasibility, space, aesthetics and environmental aspects. Third, design evaluation indices of environment, space, cognition, usability, economic feasibility and aesthetics are indices that must be taken into consideration for product design, while learning, safety, motility and durability are factors that must be given special consideration for rehabilitation medical instrument design evaluation indices. Fourth, if existing product design evaluation indices placed importance on environment, space, cognition, usability, economic feasibility and aesthetics of products for design evaluation indices, rehabilitation medical instrument design evaluation indices placed importance on learning, safety, motility and durability on top of usability and economic feasibility, which are the differences between the design evaluation indices of rehabilitation medical instrument and other product designs. The 10 rehabilitation medical device design evaluation indices and 44 sub-evaluation items were carried out in this study. This research is only on the overall rehabilitation medical device design evaluation indices. In future research, the evaluation indices will be applied in the actual rehabilitation medical design device through production of prototypes, while making revisions and supplementations where necessary.

• 대한공업교육학회지
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• v.33 no.1
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• pp.149-168
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• 2008

The purpose of this study is to verify the effect of PSpice instruction on academic achievement in 'Combination logic circuit' unit of 'Digital Logic Circuit' in industrial high school. Three kinds of null hypotheses were formulated. Two classes of the third grade of C technical high school in Gyeong-buk were divided into experimental group and control group in order to verify null hypotheses. In the experimental design, 'Non-equivalent control group pretest-posttest' model was utilized. This experiment was conducted for six classes, the experimental group was applied to PSpice instruction method before the circuit traning while the control group was applied to traditional lecture oriented method before the circuit traning. Window SPSS 10.0 korean language version program was used for the data analysis and independent sample t-test was used to identify the average of each group. Significance level was set to .05 level. The results obtained in this study were as follows; First, PSpice instruction had not an effect on academic achievement according to a group type. However, these instruction had an effect on the following sub-domains; the psychomotor domain. Second, PSpice instruction had not an effect on academic achievement according to a studies level. However, these instruction for middle and low level students had an effect on the cognitive and psychomotor domain, and for middle level students had an effect on the affective domain. Third, PSpice instruction had not an effect on shortening of a training requirement. However, this instruction for low level students had an effect on shortening of a training requirement. The study results of simulation instruction was chiefly efficient in the psychomotor domain. We could know that simulation instruction is efficient as went to a low level students than an upper level students. Thus, We may make the study effectiveness in various instruction method.

• 대한공업교육학회지
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• v.45 no.1
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• pp.63-83
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• 2020

The purpose of this study is to provide the basic materials needed to plan the NCS Learning Module to be used effectively in practical courses. In this study, teachers and students' satisfaction surveys were collected about the NCS (National Competency Standards) learning module, career and field practice, practical environment used in the construction subject course. This study was conducted on public high schools in Chungcheong province (including Daejeon), which is operating practice course using the NCS learning module. The research questions are as follows; First, how was the satisfaction of teachers and students in the practical subject class using NCS learning module? Second, what is the degree of satisfaction of teacher's career and field practice guidance, student's career decision and field practice after the practical course using NCS learning module? Third, the satisfaction level of the developed NCS learning module and practical subject class using the same was determined by setting whether the number of training of NCS-related teachers or the presence or absence of on-the-job training of students were affected? The results of the study are as follows; As a result of comparing the teachers' and students' satisfaction, the students showed satisfaction in all items, whereas the teachers showed 'content level', 'interest', 'necessary knowledge', 'skill acquisition', 'Improvement of practical skills (level of skill performance)', 'scale of experimental practice', and 'items of experimental practice equipment' were dissatisfied. It was found that the number of NCS related teachers' training (or absence) or the presence of students on the field had an effect on the satisfaction of the developed NCS learning module and the practical course using it. In order to fully utilize the developed NCS learning module in the practical course, it is required to develop and construct the teaching material of the teacher who can serve as an intermediary for conceptualization and understanding of job skills. It is necessary to increase the number of education and training specialists to positively reflect the demands of the education field.