전라북도 지역의 주요 특산물 중 식품에 대한 조사

김정옥,최차란,신말식,Kim Jeong-Ok,Choi Cha-Ran,Shin Mal-Shick 동아시아식생활학회 2005 동아시아식생활학회지 Vol.15 No.5

This survey was performed to investigate the distribution of specialities which cultivated importantly in Jeollabukdo area in order to understand food culture of this area. Foods in speciality were divided into 4 groups, agricultural, aquatic, animal and the others products. Total number of 93 species of specialities, including 40 species of agricultural products, 29 species of aquatic products, 8 species of animal products and 16 species of the miscellaneous products, were identified from Jeollabukdo area. Especially, there were various fruits and vegetables among agricultural products and fishes among aquatic products in this region. Rice, pepper, pear, Mandarin fish, beef, pine mushroom, lentinus edodes and honey were determined as specialities in Jeollabukdo area. Various aquatic products were specialities in Gochang, Gunsan, Buan and Gimje region. Fruits, mushrooms, wild edible greens and animal products were specialities in Muju, Jangsu, Jeongeup and Jinan. Sweet fish, cat fish and freshwater crab were caught off in Sumjin river region only such as Namwon, Sunchang and Imsil, Recently, pumpkin(Cucurbita maxima) and paprika were determined as specialities in Jeollabukdo. In case of aquatic products, mushrooms and wild edible greens, their wild type products decreased, while cultivated type increased Commercialization by brand naming of agricultural and animal products were rapidly increasing. The kinds of specialities in Jeollabukdo area were changing by the influence of geographical, religious and social factors.

진공동결건조의 개념

김정옥,Kim, Jeong-Ok 한국설비기술협회 1990 설비 : 공조ㆍ냉동ㆍ위생 Vol.7 No.9

사용자 인터페이스 품질 향상을 위한 다중 객체 기반 설계 모델

김정옥,이상영,Kim Jeong-Ok,Lee Sang-Young 한국정보처리학회 2005 정보처리학회논문지D Vol.12 No.7

According to rapid growth of web environment, user interface design needs to support the complex interactions between human and computer. In the paper we suggest the object modeling method for Qualify Improvement of User Interface. We propose the 4 business event's object modeling phases such as business event object modeling, task object modeling, transaction object modeling, and form object modeling to enhance visual cohesion of UI. As a result, this 4 phases in this paper allows us to enhance visual cohesion of User Interface prototype. We have found that the visual cohesion of business events become strong and unskilled designer can develope the qualified user interface prototype. And it also improves understanding of business task and reduces prototype system development iteration. 웹 환경이 급변함에 따라 인간과 컴퓨터간의 복잡한 상호작용을 지원하기 위한 인터페이스에 대한 설계가 필요하게 되었다. 본 논문에서는 사용자 인터페이스의 품질 향상을 위하여 객체 모델링 기법을 제시한다. 사용자 인터페이스의 가시적 응집도 향상을 위하여 비즈니스 이벤트객체 모델링, 태스크 객체 모델링, 트랜잭션 객체 모델링, 폼 객체 모델링과 같은 4 가지의 비즈니스 이벤트 객체를 제안한다. 본 논문에서 제시하는 4단계 설계를 통하여 사용자 인터페이스 프로토타입의 가시적 응집도를 향상시킬 수 있다. 이것은 비즈니스 이벤트의 가시적 응집도를 향상시킬 수 있도록 하고, 비숙련된 설계자도 향상된 사용자 인터페이스 프로토타입을 개발할 수 있도록 한다 또한 비즈니스 태스크의 이해도를 증진시키고 프로토타입 시스템 개발 회수를 줄일 수 있다.

영어동화와 노래를 결합한 정의적 영어수업모형의 적용 효과

김정옥(Kim, Jeong-Ok),정유진(Jung, You-Jin) 원광대학교 인문학연구소 2014 열린정신 인문학연구 Vol.15 No.2

This study aims to develop and apply an English-teaching model through stories and songs for English-learners in elementary school. The study of English teaching model focuses on not only how learners increase their listening and vocabulary skills, but also how they improve their affective learning attitudes toward English. This study was conducted in an after-school English class in an elementary school for two months. The participants were 20 subjects in a control group and 20 in an experimental group. The control group learned English using an English textbook, while the experimental group learned English using stories and songs. The study tested two hypotheses. First, affective learning attitudes such as interest, motivation, confidence, and learning demeanor of the students in the experimental group would be more positive after the learning period than those of the students in the control group. Both language abilities and affective factors would be shown with tests and surveys administered before and after the two-month learning period. Second, the subjects in the experimental group, learning with English stories and songs, would make greater progress in listening and vocabulary ability than those in the control group, using the English textbook and the grammar translation method. The results of this study are summarized as follows. First, the model using English stories and songs made a meaningful difference on learner attitudes compared with the controled group. Affective survey results showed that the experimental group subjects had a significant advantage in interest, motivation, confidence, and attitude beyond the control group subjects at the end of the study period. Second, the English-teaching model using stories and songs increased listening and vocabulary abilities when compared to the teaching model using an English textbook. While both groups improved their listening and vocabulary scores, pre-tests and post-tests showed that the experimental group received significantly more enhanced scores than did the control group. According to an analysis of these results, this study advises that the English-teaching model be adopted for learners in after-school English classes in elementary schools. In particular, the teaching model through English stories and songs may improve learners’ affective learning attitudes as well as their listening and vocabulary abilities. This model seems to be effective for learners in elementary school.

IFRS 도입사례 분석: (주)KT&G를 중심으로

김정옥 ( Jeong Ok Kim ) 한국회계학회 2010 회계저널 Vol.19 No.2

온라인상 대학생 영어 말하기 수업 설계

김정옥(Kim, Jeong-Ok) 한국영어교과교육학회 2021 영어교과교육 Vol.20 No.3

This study describes an online English public speaking (O-EPS) class for college students, adapting Toastmasters (TM) International projects. Forty-one university students participated in the study. Analysis of the semi-structured survey data shows that O-EPS class has contributed to progress in students’ English speaking ability and helped grow their integrated communicative abilities. The results of this research demonstrate how critical it is to diversify O-EPS class management to embrace all English learners, including low-level students, in online classes. The implications of the study consider how English teachers may design an effective O-EPS class.

기관투자자의 투자가 감사인의 투입 및 감사프리미엄에 미치는 영향

김정옥 ( Jeong Ok Kim ),신유진 ( Yoojin Shin ) 명지대학교 금융지식연구소 2021 금융지식연구 Vol.19 No.3

최근 스튜어드십 코드의 도입으로 인해 기관투자자의 역할이 주목받고 있다. 이와 관련하여 본 연구는 기관투자자의 투자로 인한 소송위험의 증가가 감사인의 감사투입 및 프리미엄의 결과물인 감사보수에 어떻게 영향을 미치는지를 분석하였다. 즉, 기관투자자의 투자로 인한 소송위험을 낮추기 위하여 감사인은 감사시간 및 비정상감사시간으로 측정한 감사투입을 증가시키는지, 아니면 감사투입의 증가를 통제한 후에도 여전히 프리미엄의 성격으로 인하여 감사보수가 증가하는지를 분석함으로서 결과적으로 감사인이 미래의 소송위험에 대비하여 감사보수를 높이는지를 조사하였다. 분석결과, 첫째, 기관투자자가 존재하거나 기관투자자의 지분율이 높아질수록 감사시간이 증가하였을 뿐만 아니라 감사인 직급별 투입시간도 차이를 보였다. 즉, 전체 감사시간의 증가를 통하여 양적으로 감사투입이 증가되었음을 확인하였으며, 상대적으로 고품질의 인력에 대한 감사시간의 투입을 증가시킴으로서 질적으로도 감사투입이 증가하였음을 확인하였다. 둘째, 감사시간을 통제한 후에도 감사보수는 기관투자자의 존재 및 지분율과 유의한 양(+)의 관계를 보였다. 즉, 감사인은 기관투자자의 투자로 인한 위험을 인지하고, 미래의 소송 위험에 대비하여 프리미엄의 성격의 감사보수를 추가적으로 요구한다는 것을 알 수 있다. 이와 같은 본 연구의 결과는 소송위험이 증가하고 있는 상황에서 기관투자자의 존재 및 지분율 증가가 감사인의 감사행태 및 감사시간을 통제한 감사보수에 유의한 영향을 미친다는 실증을 제공하며, 이는 기관투자자의 역할에 대한 중요성을 강조할 수 있는 증거로 작용할 수 있다. The role of institutional investors is drawing attention due to the recent introduction of stewardship codes. This study analyzed how the increase in litigation risk from institutional investors’ investments affects audit fee resulted by both auditors’ audit efforts and premiums. In other words, to reduce the risk of litigation by institutional investors, we investigated whether the audit increases audit hour and abnormal audit hour, or if audit fee still increases due to premium after controlling the increasing audit efforts. The results of this study are as follows. First, as institutional investors existed or the equity ratio of institutional investors increased, not only the audit hour increased, but also the input time for each auditor position showed a difference. In other words, by changing the composition of the auditor’s human resource, the audit hour for relatively high-quality auditor’s working was increased. Second, even after controlling the audit hour, the audit fee showed a significantly positive relations with the existence and ownership of institutional investors. In other words, it can be seen that the auditor recognizes the risk caused by the investment of the institutional investor, and demands more audit fees of the nature of a premium in preparation for the risk of future litigation. The results of this study shows empirical evidence that increased investment of institutional investors have a significant impact on auditors’ audit behaviour and premium, which may serve as evidence to highlight the role of institutional investors.

감사인의 규모가 회계정보의 가치관련성에 미치는 영향

김정옥 ( Jeong Ok Kim ),배길수 ( Gil S Bae ) 한국회계학회 2013 회계학연구 Vol.38 No.3

감사인 규모는 감사품질의 대용치로 널리 사용되고 있지만 투자자들이 감사인 규모에 따른 품질의 차이를 인식하고 이를 그들의 의사결정 과정에 반영하고 있는지에 대한 증거는 매우 드물다. 본 연구는 감사인 규모에 따라 시장에서 인식하는 회계정보의 가치관련성에 체계적인 차이가 있는 지를 조사한다. 구체적으로 본 연구는 기업이 대형감사인으로부터 감사서비스를 받았을 때와 그렇지 않을 때 투자자들이 해당 기업의 회계정보에 부여하는 신뢰도에 차이가 존재하는 지를 조사한다. 본 연구의 결과는 다음과 같다. 첫째, Big4 감사인이 감사를 하면 주당장부가치와 주당순이익으로 측정한 회계정보의 가치관련성은 non-Big4 감사인이 감사한 때 보다 유의하게 높았다. 이는 Big4 감사인이 감사한 회계정보에 대해 투자자들이 전반적으로 더 높은 신뢰성을 부여한다는 것을 의미한다. 둘째, 감사인 규모 그룹별로 각각 회계정보의 상대적인 가치관련성이 차이를 보이는지 분석한 결과 Big4 감사인이 감사한 회계정보에 대해서는 주당순이익의 상대적인 가치관련성이 주당장부가치보다 높았다. 반면에 non-Big4 감사인이 감사를 하면 주당장부가치의 상대적인 가치관련성이 주당순이익에 비해 높았다. 투자자들은 상대적으로 신뢰성이 높은 회계정보에 대해서는 주당순이익에 그렇지 않으면 주당장부가치에 더 높은 신뢰성을 부여한다는 선행연구의 결과를 미루어 볼 때, 투자자들이 non-Big4 감사인에 비해 Big4 감사인이 제공한 서비스에 대해 더 높은 신뢰성을 부여한다는 것으로 해석할 수 있다. 셋째, 주당현금흐름을 포함하여 분석한 결과 주당현금흐름 역시 Big4 감사인이 감사를 하면 non- Big4 감사인이 감사를 했을 때에 비해 가치관련성이 높았다. 넷째, 감사인 규모 그룹별로 회계정보의 상대적인 가치관련성을 분석한 결과 Big4 감사인이 감사를 하면 주당순이익의 상대적인 가치관련성이 주당현금흐름에 비해 높았으며, non-Big4 감사인이 감사를 하면 주당현금흐름의 상대적인 가치관련성이 주당순이익에 비해 높았다. 이와 같은 결과는 기업이 제공하는 회계정보의 신뢰성이 높을수록 주당순이익의 신뢰성이 주당현금흐름에 비해 높고, 반대의 경우는 주당현금흐름의 신뢰성이 더 높아진다는 선행연구의 결과와 일치하는 것이다. The association between of audit firm size and audit quality has long been of interest to researchers and policy makers in auditing. In a pioneering study, DeAngelo (1981) posits that audit firm size could be a proxy for auditor quality because larger audit firms are less likely to compromise their independence than smaller audit firms due to the larger collateral effect. Dopuch and Simunic (1980) and Lennox (1999) reach a similar conclusion by appealing respectively to the higher brand-value and higher litigation rate associated with audit firm size. Lawrence et al. (2011) observe that audit firm size is associated with more robust training programs, standardized audit methodologies, and more options for appropriate second partner reviews, leading to a positive association with superior audit quality. Subsequent empirical studies have largely validated the theoretical prediction that larger audit firms provide higher quality audits than do smaller audit firms (Palmrose 1988; Becker et al. 1998; Krishnan and Schauer 2000; Behn et al. 2008). The effect of audit firm size on audit quality and audit fees has been discussed largely in terms of the Big4/non-Big4 dichotomy in the extant literature. In fact, DeAngelo (1981) frames the theoretical prediction about the role of audit firm size on audit quality using an example based on the then Big8/non-Big8 dichotomy. A recent extension of the investigation of audit quality to the audit firm office is no exception (Francis et al. 2006; Francis and Yu 2009; Francis and Michas 2011). While auditor size has been widely accepted and employed as an important audit quality proxy, only limited evidence is currently available whether investors indeed interpret auditor size as representing audit quality. In order to shed lights to understanding the market`s interpretation of audit firm size in terms of audit quality, we investigate the relationship between the investors` perception of the value relevance of accounting information and auditor size proxied by Big4/non-Big4 following the previous studies. More specifically, we investigate whether the market assigns predictably differential credibility to accounting information based on audit firm size. Our findings are as follows. If a firm receives audits from a Big4 auditor, the value relevance of book value per share and the value relevance of earnings per share are higher than those of a firm that receives audits from a non-Big4 auditor. This provides compelling evidence that investors interpret the financial statements as more credible when they are audited by a Big4 auditor than by a non-Big4 auditor. Moreover, the value relevance of net income per share is higher than that of book value per share if the firm receives audits from a Big4 auditor. However, the opposite is the case if the firm receives audits from a Non-big4 auditor. In addition, the value relevance of cash flows per share is also higher when the firm is audited by a Big4 auditor than by a non-Big4 auditor. We also find that the value relevance of net income per share is higher than cash flows per share of the firm when the firm is audited by a Big4 auditor. This is consistent with the interpretation that investors assign more weights to net income when they find net income is more credible (i.e., the financial statements are audited by a Big4 auditor), and thereby cash flows become less value relevant, and vice versa. When two additional dimensions, debt ratio and the sources of debts, are considered together with auditor size in the analysis, the results reveal that investors incorporate these factors as well in determining the relative value relevance of each item in the model.

제분방법을 달리한 찹쌀가루로 만든 인절미의 텍스처 특성에 물 첨가량이 미치는 효과

김정옥 ( Jeong Ok Kim ),신말식 ( Mal Shick Shin ) 한국가정과학회 2002 한국가정과학회지 Vol.5 No.2

This study was investigated textural properties of Injulmi affected by milling methods, varieties and added water volume. Sinsunchalbyeo and Hwasunchalbyeo flours were made using pin-dry milling(PDM) and roll-wet milling(RWM) methods. The proximate composition of waxy rice starches and waxy rice flours were similar. Water binding capacity, soluble carbohydrate and damaged starch of waxy rice flour by RWM were higher than those of waxy rice flours by PDM. By increasing added water volume, hardness and adhesiveness of Injulmi were decreased. By increasing storage time, hardness of Injulmi was increased, but adhesiveness was decreased. The hardness of Injulmi made from waxy rice flours by PDM was higher than by RDW.

영어 학습 동기에 대한 비교연구

김정옥(Jeong-Ok Kim) 팬코리아영어교육학회(구 영남영어교육학회) 2022 영어교육연구 Vol.34 No.2

This study aims to explore the English learning motivation of Korean adult learners in higher education and compare L2 (2nd language) selves between undergraduate students (US) and graduate students (GS). Twenty-three GS and 133 US from online English communicative classes participated in the study. Descriptive statistics, t-test, regression analysis for quantitative data and written interviews, and study journal for qualitative data were adopted and analyzed. The results showed that both groups’ ideal L2 selves positively influenced their English learning motivation. In the meantime, US tends to focus on their learning process readjust to their learning objectives shown in the study journal. GS, however, tends to be stressed out in learning revealed in the written interview. Also, the ought-to L2 selves influence US and GS differently. For example, US ought- to L2 selves positively affected the learners’ goal-oriented and study-oriented motivation. Instead, GS ought-to L2 selves negatively influenced all motivation orientations with a bit of difference. Nevertheless, given the GS’s higher learning-oriented learning motivation and the influx of an aging society, meaningful consideration of adult learners should be more focused. Based on the research findings, pedagogical implications about adult education are more discussed.