• 제목/요약/키워드: general forms

검색결과 862건 처리시간 0.029초

경로분석에 의한 내부통제가 회계정보시스템에 미친 효과분석 (The Impact of Internal Control on Accounting Information Systems Bying Path-analysis method)

  • 이장형
    • Asia pacific journal of information systems
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    • 제5권2호
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    • pp.79-100
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    • 1995
  • Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

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항공기 계기판의 적정배열을 위한 인간공학적 연구 (A Human Factors Study in Instrument Panel Layout of the Korean Air Force Aircraft.)

  • 박종선
    • 한국국방경영분석학회지
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    • 제2권1호
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    • pp.127-143
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    • 1976
  • The purpose of this thesis is to study the optimal arrangement of aircraft instrument panels through the human factors approach. Human factors engineering is the process of effectively fitting the human component to the machine component in any man-machine system. The human factors. are especially important to an aircraft pilot who must constantly shift his attention between the instrument panel within the cockpit and the surrounding area of the aircraft. The preliminary part of this study is to find the general patterns of the Korean pilot's eye movements during their various flying maneuvers, and which instruments require the most attention while in flight. It is assumed that all pilots have a general pattern of eye movement when observing the aircraft instrument panel and that an optimum arrangement would be to minimize the eye travel distance between instruments. In this thesis the arrangements of instruments is taken to be the independent variable and the eye travel distance between instruments the dependent variable. la order to compile the information necessary for this study, sixty Korean Air Force pilots were interviewed and requested to complete information forms. These information forms listed various flying maneuvers and listed each instrument used on the instrument panel. The compilation of the information on these completed forms listed the instruments most frequently used by the pilots. The second part of this study was to determine the optimum instrument arrangement. It was necessary to study the various number of possible arrangements of instruments depending upon the number of instruments involved. Therefore, these instruments are grouped by two major functions, The flight instruments were subdivided into three groups, and the engineering instruments were subdivided into six groups. With this subdivision we arrive at the possible number of arrangements of 4,320. Through the simulation method, total eye travel distance for each of these 4,320 arrangements is calculated and the arrangement which appears to be of optimum distance between the most frequently used aircraft instruments is determined. The results of this study indicate that the optimum distance between instruments would be 33,028cm and that the corresponding distance of the instrument panel now being used is 34,288cm. Therefore, an increased efficiency of $3.8\%$ would be realized if the existing aircraft instrument panel were re-arranged according to layout proposed in this thesis.

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담수토양 내 비소 및 중금속의 존재형태(산추출형, 환원형)에 따른 식물체(벼) 전이특성 (Transfer of Arsenic and Heavy Metals Existed as Acid Extractable and Reducible Formsfrom Flooded Soilsto Rice Plant)

  • 고일하;김정은;지원현
    • 환경영향평가
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    • 제31권5호
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    • pp.296-309
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    • 2022
  • 본 연구에서는 논 토양이나 하천 퇴적토와 같이 환원조건의 담수 토양환경에서 식물체 전이특성을 가지는 토양 무기원소(As, Cd, Pb, Zn)의 존재형태를 벼 재배를 포함하는 포트실험을 통해 확인하였다. 일반적으로 산 추출형(교환가능형, 탄산염결합형, 특이적/비특이적 흡착형태)으로 존재하는 무기원소가 이동성을 갖는 것으로 알려져 있다. 그러나 담수상태의 토양에서 성장한 벼 뿌리의 무기원소 농도는 원소별 다른 인과관계를 보였는데, 비소는 토양 내 산 추출형과 환원성 형태, 카드뮴과 납은 토양 내 환원성 형태의 농도와 높은 선형의 관계를 보였다. 식물체 생장의 필수원소인 아연은 존재형태별 토양농도와 식물체 전이농도간 인과관계를 나타내지 않았다. 그러므로 토양 무기원소의 이동성 평가 시 담수여부와 같은 부지특성(산화환원 환경)을 우선적으로 확인할 필요가 있을 것이다. 아울러, 철·망간에 결합된 비소, 카드뮴, 납의 경우 담수된 논 토양과 같은 환원환경에서 이동성이 증가할 수 있으므로, 환원형 형태의 농도 역시 추가적으로 검토할 필요가 있는 것으로 나타났다.

열성 이영양성 수포성 표피박리증 환자에서 전신마취를 통한 치과치료: 증례 보고 (DENTAL CARIES CONTROL IN A GIRL WITH RECESSIVE DYSTROPHIC EPIDERMOLYSIS BULLOSA UNDER THE GENERAL ANESTHESIA : A CASE REPORT)

  • 조성현;송제선;이효설;최형준;최병재;김성오;이제호
    • 대한장애인치과학회지
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    • 제8권2호
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    • pp.109-112
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    • 2012
  • 본 증례는 열성 이영양성 수포성 표피박리증을 가진 2세 8개월 된 환자로 다발성 우식증 소견을 보여 전신마취하에 치료하였다. 1. 환자는 열성 이영양성 수포성 표피박리증으로 전신에 흉터가 있었으며 심한 빈혈 및 패혈증 증상이 있어 수혈 및 항생제 등으로 먼저 전신상태를 회복하였다. 2. 전신마취하에 모든 절치의 발치 및 구치 부위의 치수치료와 기성금속관 수복을 시행하였다.

청소년 지위비행에 관한 분석적 연구 : 청소년 비행이론을 중심으로 (The Analytic Study of Adolescents' Status Offenses : Based on Juvenile Delinquency Theory)

  • 이완희;유완석
    • 시큐리티연구
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    • 제39호
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    • pp.217-239
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    • 2014
  • 이 연구의 목적은 사회유대이론, 일반긴장이론, 사회학습이론에서 제안된 변인들을 사용하여 청소년 지위비행의 원인을 밝히는 데 있다. 이를 위해 한국청소년정책연구원에서 조사한 아동 청소년패널 3차년도 중3학년 2,337명의 표본자료를 사용하였다. 세 가지 이론에서 추출된 각 각의 독립변인들이 단독으로 청소년 지위비행을 어느 정도 설명하는지를 살펴 본 다중회귀분석에서 사회학습이론의 두 가지 변인들의 설명력이 가장 높았으며, 그 다음으로 사회유대이론이고 일반긴장이론의 변인들은 청소년 지위비행을 거의 설명하지 못하는 것으로 나타났다. 특히 회귀방정식에서 투입된 사회학습이론의 변인들은 일반긴장 이론과 사회유대이론에서 추출된 독립변인의 수보다 3.5배-5.5배 부족함에도 불구하고 설명력은 가장 뛰어난 것으로 나타났다. 분석에 사용된 이론들은 청소년 비행 및 범죄의 원인을 잘 설명하는 이론으로 알려져 있지만, 이전 까지는 각 이론들이 단독으로 그 영향력을 파악하는 수준에 그쳤다. 그러나 이론의 상대적 영향력을 파악하기 위해서는 각 이론들을 동시에 적용하여 경험적으로 검증할 필요가 있는데, 본 연구는 이런 필요성에 부합한 연구를 수행했다는 점에서 중요한 의미를 가진다.

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전시총동원체제기 여성의 강제동원과 사실 규명의 과제 (Forced Mobilization of Women during the wartime general mobilization system and the task of Finding Facts)

  • 강혜경
    • 문화기술의 융합
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    • 제7권1호
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    • pp.336-342
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    • 2021
  • 일본제국주의는 1937년 중일전쟁을 일으키고 1938년 국가총동원법을 공포하면서 전시총동원체제를 구축해 나갔다. 전시총동원체제기에 접어들면서 일제는 여성들의 노동력에 주목하여 국내뿐만 아니라 국외로도 여성들을 동원하였다. 식민지 조선은 물론 국외의 여성들까지 근로보국대, 여자근로정신대 등으로 강제로 동원되었다. 여성들은 가내 노동은 물론 이미 동원된 남성들의 노동을 대신해야 했으며, 동시에 강제로 전쟁을 위해 동원되는 열악한 상황에 처했다. 여자근로정신대의 동원은 관청의 알선, 모집, 자발적인 지원, 학교나 단체를 통한 선전, 취업 사기, 강제나 협박 등 다양한 형태로 이루어졌다. 일제강점기 강제적 여성 동원의 대표적 희생자였던 여자근로정신대 문제는 개별적으로 소송이 진행되며 여전히 해결되지 않은 문제로 남아 있다. 전시총동원체제기 여성의 강제동원에 대한 실체를 밝히기 위해서는 관련 기구를 통해 지속적인 연구와 사회적 교육이 필요하다.

Linguistic Description and Theory

  • Nakajima, Heizo
    • 한국영어학회지:영어학
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    • 제1권3호
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    • pp.349-368
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    • 2001
  • We have brought up several distinct types of English clausal constructions, and have been lead to the descriptive generalization in (14),repeated here as (33): (33) Reduced clauses cannot occur in non-complement positions. The generalization in (33) refers to two theory-internal notions, reduced clauses and non-complement positions. Both notions are concerned with the composition of syntactic structures to be defined by X-bar theory. Without these theoretical notions, it would be difficult to describe in a general form the fact that certain types of complement clauses-namely, null-that clauses, if-clauses, Acc-ing gerund, ECM complement clauses, and Raising complement clauses-cannot occur in particular syntactic positions. Instead, one would have to describe this fact for each clause type, in such a way that null-that clauses cannot occur in such and such positions, and if-clauses cannot occur in such and such positions, and Acc-ing gerund cannot occur in such and such positions, and so on, although the positions in which they cannot occur are totally the same. Given the terminology of X-bar theory, however, it has turned out that these types of complement clauses are all reduced clauses, and the positions where they cannot occur are all non-complement positions. Then, the generalization has obtained that reduced clauses cannot occur in non-complement positions. It is a theoretical issue, and differs depending upon theories, how to explain why such a descriptive generalization holds at all. Hopefully, the demonstration here provides a piece of evidence showing that a theory or a particular theoretical nation plays an important role in the description of linguistic facts. Moreover, I have made a crucial prediction on the basis of the well-accepted theoretical assumption the ECM complement clauses and Raising complement clauses are reduced clauses; namely, the prediction that these types of clauses cannot occur in non-complement position. The prediction based upon the theoretical assumption is actually borne out, as illustrated earlier. The illustration of the prediction, I hope, shows that a theory or a particular theoretical assumption, coupled with another theoretical assumption, allows us to make some interesting predictions. Predictions serve to widen a range of linguistic facts to be described. A theory plays a crucial part in finding out interesting facts as well as in describing them in some general forms. Finally, let me state a few words as to the recent generative theory in connection with linguistic description. The recent generative theory is getting more and more abstract. I think it is moving toward a good direction as cognitive science. It will contribute, among others, to the inquiry into what is knowledge that is very specific to language faculty, and into how it interacts with other cognitive faculties. However, I am suspicious about how much the abstract generative theory will contribute to the description of linguistic facts in a particular language. While generative theory is claimed to aim both for descriptive adequacy and for explanatory adequacy, the recent generative theory is likely to put much more weight on explanatory adequacy. In my view, a less abstract theory is enough, or even more useful, for the purpose of linguistic description. Of course, how abstract theory one should adopt as a framework differs depending upon what aspect of language one attempts to describe. What I would like to emphasize here is that linguistic theory does not conflicts with linguistic description, and a linguistic theory with an appropriate degree of abstractness serves as a tool for finding out new interesting facts, as well as for describing them in some general, elegant forms.

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서베이조사실험을 통한 폐쇄형과 개방형 설문 응답 차이: 2016년 한국종합사회조사 (Survey Experiment on Close-Ended and Open-Ended Questions: 2016 Korean General Social Survey (KGSS))

  • 김지범;김솔이;강정한
    • 한국조사연구학회지:조사연구
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    • 제18권4호
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    • pp.127-147
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    • 2017
  • 한국에서는 조사의 가장 근본적인 도구인 설문지 설계에 관한 조사방법론 연구가 거의 없다. 본 연구는 2016년 한국종합사회조사의 표본분할을 통한 조사실험을 통하여 한국의 가장 중요한 문제에 대한 폐쇄형 질문과 개방형 질문에 대한 응답의 차이를 분석하였다. 폐쇄형과 개방형에서 모두 경제(35% 대 33.2%)가 가장 많이 언급되었고, 폐쇄형 설문에서는 범죄(24.4%), 교육(15.4%), 빈곤(6.3%)순으로, 개방형에서는 정치(10.8%), 범죄(9.5%), 교육(7.6%)순이었다. 즉, 정치가 포함되지 않은 폐쇄형 질문 응답과 개방형에서 응답순위가 일관성이 있었다. 최대 응답범주였던 경제를 답한 응답자의 특성이 폐쇄형과 개방형에서 인구학적 변수 중 연령과 가구소득 그리고 경제상태만족도 측면에서 제한적으로 차이가 있음을 확인하였다. 본 연구는 타국의 설문문항을 수용할 때 한국적 맥락에서 설문의 질문 부분뿐만 아니라 응답범주의 적정성에 대한 주의가 필요하고, 사전조사에 조사실험이 더 많이 시도될 필요가 있다는 점을 제시한다.

경천사십층석탑의 오염물분포별 현황조사를 통한 석탑 풍화도에 관한 연구 (Research of stone pagoda weathering degree from contaminated distribution analysis of 10-storied pagoda in the temple of Kyoungchunsa)

  • 김진형;이주완;강대일
    • 보존과학연구
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    • 통권25호
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    • pp.75-92
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    • 2004
  • The conservation treatments of 10-storied pagoda in the temple of Kyoungchunsa is progressed favorably to come to the finish since 1995. Most of all, the important conservation treatments are stone crack, exfoliation and partial form modification. This pagoda has been made up a complicated structure constructed using 142 stones. Therefore, the stone crack and exfoliation have been occurred as very varied forms. Especially, the stylobate of the pagoda has 19 substitution stones of 48 stones, which is40% of modern stone substitution. It is supposed that there is serious weathering on the stones. The other stones, which are no substitution stones, have some kinds of weathering and so we carried out inside replenishment and partial outside reconstruction of crack stones using high molecular resin and substitution stone. The stone of each storey has also partial difference, but the condition of serious weathering on the whole. We can detect general degree through treatment of high molecule resin or distribution research of contaminated material on 10-storied pagoda in the temple of Kyoungchunsa. Especially, we are able to analyze general weathering degree and know details weathering of each storey or direction for the difference of replenishment quantity and different pattern of stone crack degree. Also, the distribution research will accomplish very important parts of examining environment effects and use as research data of cultural heritage conservation field.

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Sneak Peek into Tobacco Habits and Associated Insidious Oral Lesions in an Odisha Sample Population

  • Das, Shibani;Shenoy, Sadhana
    • Asian Pacific Journal of Cancer Prevention
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    • 제16권16호
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    • pp.7007-7009
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    • 2015
  • Background: Tobacco use in various forms, including with Areca nut, causes several potentially malignant disorders. Many lesions may transform into oral squamous cell carcinoma. Although patients may be aware of the hazards of tobacco habits, the lesions by themselves are insidious in nature resulting in failure of patients to present to general dentists/specialists at early stages. Our aim was to study the types of habits prevalent in the region of Rourkela in Orissa and to assess the insidious nature of the lesions associated with these habits. Not many studies have been done from this part of India. Materials and Methods: A camp was conducted for habitual users of tobacco and its products, Areca nut and other mixed habit users. A thorough history was taken of the type, duration and frequency of habits, symptoms of patients along with clinical examination by a single examiner. The data was entered in detail into an excel sheet and analysed. Results: 54.7% had lesions and 60.9 % of them were asymptomatic and rest had mild burning sensation while eating. There was a very low awareness of the presence of lesions among the patients. Conclusions: There is a need to spread the awareness of the ill effects of the tobacco and other associated habits far and wide and more importantly educate the general public on the appearance of associated lesions as these are almost always insidious in nature. The patients can self-examine, detect lesions early when present and approach the dentist at the earliest opportunity.