직접법 현금흐름표의 체계적인 작성 방법론

강진화,안재경 한국상업교육학회 2017 상업교육연구 Vol.31 No.3

본 연구는 작성하기가 까다롭다고 알려진 직접법 현금흐름표를 체계적으로 작성하는 방법을 제시한다. 제시된 방법은 스프레드시트 등을 사용하여 구현할 수 있다. 정보이용자의 입장에서 직접법이 더 유용하다고 알려져 있음에도 불구하고, 작성의 어려움 때문에 실무에서는 간접법을 선호하고 있으며, 직접법으로 현금흐름표를 작성하는 경우 손익계산서 및 재무상태표 계정과의 연계성을 쉽게 파악하기가 어려워 간접법 현금흐름표를 주석으로 공시해야한다. 이에 직접법 영업현금흐름을 간접법 영업현금흐름과 마찬가지로 당기순이익과 조정항목으로 분석하는 방법을 제시하여, 직접법 영업현금흐름도 손익계산서 및 재무상태표 계정과의 연계성을 파악할 수 있도록 한다. 또한 현금흐름표 작성실무자의 입장에서 직접법과 간접법에 의한 현금흐름표를 동시에 작성할 수 있는 방법을 제시하여 현금흐름표를 보다 쉽게 작성할 수 있도록 하고, 감사인의 입장에서 현금흐름표가 정확하게 작성되었는지 검증하기 쉽도록 한다. 본 연구의 결과는 현업 및 감사인의 실무에서 활용할 수 있고, 공공부문의 자금수지계산서 등 직접법 현금흐름표와 유사한 재무제표 작성에 응용될 수 있으며, 특히 산학협력단 등 직접법 현금흐름표를 요구하는 분야에 유용하게 활용될 수 있다. This study presents a systematic method for preparing a direct method cash flow statement which has been known as burdensome task for the flawless completion. The proposed method can be easily implemented using a spreadsheet. Despite the direct method is more useful from the information users’ point of view, the indirect method is preferred by the financial statements preparers because of the practical difficulties with the direct method. When a direct method cash flow statement is disclosed, the relevant operating cash flow in indirect method should be disclosed in the notes because it is hard to reconcile the amount of the direct method components to the income statement and/or the balance sheet. In this regard, this study proposes a method of analyzing a direct method operating cash flows in net income and adjustments items just the same as the case of an indirect method, so that it enables the amounts of the direct method components to be reconciled to the income statement and/or the balance sheet amounts. It also describes a easier method for preparation of the direct cash flow statements as well as indirect ones at the same time, and helps the auditors to more comfortably verify the accuracy of the cash flow statements. The results of this study can be utilized in the practice of preparation and audit, and also applied to the financial statements similar to the direct method cash flow statements such as funds receipts and disbursement statements for the public sector. Particularly those results are useful in the areas including industry-academic cooperation foundations that require a direct method of cash flows statements.

고등학생의 창의성에 미치는 자기주도성, 수업방법 및 피드백의 상호작용 효과

정미선,서봉언 충남대학교 교육연구소 2022 교육연구논총 Vol.43 No.1

This study examined the 3-way interaction effect of self-direction, teaching methods, and feedback on the creativity of high school students using KELS2013 6th data. Originality, curiosity, and inquisitive mind were assumed as sub-domains of creativity, and five teaching methods were assumed, such as structured class, question-and-question method, discussion method, discovery and inquiry learning, and cooperative learning, and each moderate effect was examined. The results are as follows: First, the self-direction significantly increased originality and curiosity by interacting with four types of classes and feedback excluding the discussion method. Second, the self-direction significantly increased the inquisitiveness by interacting with all teaching methods and feedback. Interestingly, two-way interaction between self-direction and teaching method, self-direction and feedback, and teaching method and feedback worked in the direction of reducing creativity, but 3-way interaction of self-direction, teaching method, and feedback increase creativity, offsetting the negative effects of two-way interaction. Therefore, it was confirmed that, in order to increase the creativity, self-direction should work together with feedback in various circumstances of teaching methods. However, it suggested that discussion-oriented classes are effective in developing creativity when feedback that recognizes and encourages the ideas of various learners is shared rather than reaching an agreement. 본 연구는 한국교육개발원의 한국교육종단연구2013 6차(2018) 이 연구는 제15회 한국교육종단연구 학술대회에서 발표한 논문을 수정⋅보완하였 음 자료를 활용하여 고등학생의 창의성에 미치는 자기주도성, 수업방법 및 피드백의 3-way 상호작용 효과를 살펴보았다. 창의성의 하위 영역으로 독창성, 호기심, 탐구심을, 수업방법은 구조화된 수업, 발문법, 토의법, 발견탐구학습, 협동학습 등 5가지 유형으로 상정하여, 조절된 조절효과를 살펴보았다. 분석결과는 다음과 같다. 첫째, 고등학생의 자기주도성은 토의법을 제외한 4개의 수업유형, 피드백과 상호작용하여 독창성, 호기심을 유의하게 상승시켰다. 둘째, 고등학생의 자기주도성은 모든 수업유형, 피드백과 상호작용하여 탐구심을 유의하게 상승시켰다. 흥미로운 점은 자기주도성과 수업방법, 자기주도성과 피드백, 수업방법과 피드백의 2-way 상호작용은 자기주도성의 창의성 개발 효과를 감소시키는 방향으로 작용했지만, 자기주도성, 수업유형 및 피드백 간 3-way 상호작용은 자기주도성의 창의성 개발 효과를 높이고 있어, 2-way 상호작용의 부적 효과를 상쇄시킨다는 사실이다. 따라서 고등학생의 창의성을 높이기 위해서 자기주도성은 다양한 수업 유형 내에서 교사 피드백이 반드시 함께 작용해야 함을 확인하였다. 그러나 토의법 중심의 수업은 합의를 이끌어 내는 것이 아닌 다양한 학습자의 아이디어를 인정하고 격려하는 피드백을 함께 했을 때 창의성 개발에 효과가 있음을 시사하였다.

슬래브 應力分布 및 構造規準 評價에 關한 硏究

元勝奎,朴福萬,劉承圭 明知大學校 産業技術硏究所 2004 産業技術硏究所論文集 Vol.23 No.-

Slab design procedures are presented in detail in the Structural Standard Criteria. These are the Direct Design Method, the Equivalent Frame Design Method, and the Factored Method, is allowed under an appendix II in the Structural Standard Criteria. Slabs are frequently built with beams spanning from column to column around the perimeter of the building. These beams act to stiffen the edge of the slab and help to reduce the deflection of exterior panels of the slab. The distribution of the moment in slabs differ according to the flexural stiffness ratio of the beam to the flexural stiffness of a width of slab bounded laterally by the centerlines of the adjacent panels on each side of the beam Later a study of the relation between the distribution of the moment and the aspecft ratio of the slab, ι_(2)/ι_(1), and the relative stiffness, α, the slab with spans of 7.5m x 5.5m has been analyzed by each slabs design method A comparison of the slab moment from the Finite Element Method analysis, the Direct Design Method, the Equivalent Frame Method, and the Factored Method show for here are 1. If the relative stiffness of the beam by the aspect ratio of the slab will be more than 1, distribution of moment assigned to the column strip is strongly affected by the aspect ratio of the slab than the relative stiffness of the beam in the Direct Design Method and the Equivalent Frame Method. Since the aspect ratio of the squar slabs like model 1-1,1-2,1-3, equal to 1, the distribution in slab isn't sensitively affected by the relative stiffness of the beam 2. For a long span/short span(λ) equal to 1.36:1, Model 2-1,2-2,2-3 which computed by the Direct Design Method and the Equivalent Frame Method shows similar stress distribution or lager one compare with the Finite Element Analysis. On the other hand, the Factored Method underestimates the stress in long span direction and overestimates the moment in short direction. As the beam size become big, the variation of stress distribution decrease, only the positive moment which computed by the Direct Design Method and the Equivalent Frame Method in the middle strip in short directon underestimates compare with the Finite Element Method Analysis. As the beam size become big, the variation of stress distribution increase.

Unified Overload Method of Slope Stability Analysis Based on Potential Sliding Direction

Haibin Xue,Faning Dang,Xiaotao Yin,Weihua Ding 대한토목학회 2018 KSCE JOURNAL OF CIVIL ENGINEERING Vol.22 No.9

The overload method is difficult to be promoted in slope stability analysis for its disunity of loading forms and directions. Based on the traditional overload method and the Strength Reduction Method (SRM) in which the limit equilibrium state of the slope was reached by reducing sliding resisting force without changing the sliding force, a new way to reach the limit equilibrium state of the slope was developed by increasing sliding force without changing resisting force. Referring the loading forms in Gravity Increase Method (GIM) and sliding direction determination in Vector Sum Method (VSM), the theoretical relationship was built between overload coefficient and safety factor of Vector Sum Method (VSM) and the unified overload method based on overall potential sliding direction was proposed. The loading forms and directions were unified by this method, respectively. Sliding surface could be determined while solving the safety factor and the developing direction of overload method in slope stability analysis application was indicated. Three representative slopes with fixed sliding surfaces and two slopes with unknown sliding surfaces were taken as examples to compare results from Limit Equilibrium Method (LEM), Strength Reduction Method (SRM), Vector Sum Method (VSM), Gravity Increase Method (GIM) and overloading method along the horizontal direction with each other. The safety factor resulted from the method proposed in this paper was close to the one from Vector Sum Method (VSM) and the location of sliding surface was close to the one from Strength Reduction Method (SRM). Thus the reliability of the method was testified.

전완부(前腕部) 경혈(經穴) 취혈(取穴)에서 골도분촌법(骨度分寸法)과 일부법(一夫法)의 비교(比較) 연구(硏究)

박히준 ( Hi Joon Park ),채윤병 ( Youn Byoung Chae ),차응석 ( Wung Seok Cha ),박종배 ( Jong Bae Park ),이혜정 ( Hye Jung Lee ),이향숙 ( Hyang Sook Lee ),인창식 ( Chang Sik Yin ),고형균 ( Hyung Kyun Koh ),김수영 ( Su Young Kim ) 대한경락경혈학회 2004 Korean Journal of Acupuncture Vol.21 No.4

Background: The cun measurement system, an essential and convenient method in locating acupoints, has been widely used in the practice of acupuncture. However, traditional cun measurement has been criticized for its lack of reliability. Objectives: The purposes of this study are to determine if one cun measured by the directional methods have a consistency with that of proportional methods and to investigate which factors are related with these differences, especially in forearm. Methods: The distance between the elbow crease and the wrist crease of forearm was compared to a reference value of one cun obtained by the directional method. In this method, one cun is one third of the distance between index finger and small finger of a subject, measured at proximal interphalangeal joint. In addition, to investigate the factors influencing the differences between these two methods, we measured the height and body weight and calculated body mass index (BMI). Finally we analyzed the factors correlated with these lengths by linear regression teat. Results: The results showed that one cun obtained by the directional methods were significantly different from one cun by the proportional methods in forearm. It was demonstrated that the length acquired with the directional method was more correlated with body weight and body mass index, while the length obtained by the proportional method was more correlated with the height. Conclusion: These findings suggest that the directional method is less likely dependable in locating acupoints than the proportional method because the influencing factors are different.

간접보기 도구를 이용한 치과 진료 관련 작업자세에 대한 인간공학적 분석

손창원,최순영,박동현 대한안전경영과학회 2010 대한안전경영과학회지 Vol.12 No.2

This study tried to focus on nontraditional job that has not been studied in terms of the subjects associated with MSDs(Musculoskeletal Disorders). Specifically, dental procedure was the job to be analyzed in this study. An alternative method as well as a traditional method for viewing teeth while performing simulated dental procedures. Four graduated students did both methods(direct view and indirect view) as the subjects in this study. The method based on indirect view used a video camera and monitor to view the teeth. The experiment was conducted five times for each subject. The major findings in this study were as follows; 1) Job speed was increased with the repetitions for both methods, 2) Difference of Neck flexion between direct and indirect methods was statistically siginificant(Neck flexion for indirect method was dramatically decreased), 3) Difference of job speed between direct and indirect methods was statistically significant(Job speed for direct method was faster than that of indirect method), 4) Difference of error rate between direct and indirect methods was statistically significant(error rate for direct method was lower than that of indirect method), 5) Even though indirect method did not provide better performance in terms of job speed and error rate yet, it seemed to need a trade-off between two methods in the future since indirect method provided better working postures than that of direct method.

The Impact of Methods of Presenting Cash Flow Statement on Loan Decision: Evidence from Vietnam

NGUYEN, Dung Duc Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.8

The paper aims to investigate the impact of presenting statements of cash flow using the direct method and the indirect method on loan decision by credit officers at Vietnamese banks. The data was collected from 150 credit officers of commercial banks in Vietnam based on the questionnaire about making loan decision when the cash flow statement is presented in different methods, namely, direct and indirect methods. This research uses T-tests to check whether using the direct or indirect method affects the accurate calculation of loan criteria, affects the loan decision by credit officers, and compare these two methods in the aspects of information provision. The research has pointed out that: 1) the direct method helps the calculation of indicators related to loans more accurately; 2) credit officers say that, while the direct method of presenting cash flow statement provides clearer information, the use of either the direct method or the indirect method does not affect the banks' loan decision. Since then, the author recommends that cash flow statements should be provided with information in a direct method to present the information needed for loan decision more accurately so as to improve the quality of cash flow statement.

직접필터법을 이용한 석영 분석시 고령석의 영향 및 보정방법 평가

피영규 한국산업보건학회 2009 한국산업보건학회지 Vol.19 No.1

To establish the Fourier-Transform Infra-Red spectrophotometry(FTIR) Direct-On-Filter(DOF) technique as a useful analytical method for quartz in respirable dust samples, an influence of the kaolinite should be corrected. Respirable dust, created in a dust chamber containing the standard material of quartz and kaolinite were collected using a cyclone equipped with a 25 mm, 0.8 ㎛ pore size DM filter as a collection medium. This study was designed to compare three methods of correction for kaolinite when quantifying the content of quartz, including the least square, the optimum choice and the spectral subtraction methods. The content of quartz in the respirable dust samples was overestimated by 6.2% when mixed with kaolinite(35.5% by weight). The content of quartz containing kaolinite(72.8% by weight) were overestimated by 32%. The spectral subtraction method underestimated the quartz content by 1.5%, while the other two correction methods, the optimum choice and the least square method, overestimated the quartz content by 1.9% to 6.4% and 0.04 to 1.1%, respectively. The results of this study are suggested that, when correcting for effects of kaolinite on quantitative analysis of quartz in respirable dust by FTIR direct-on-filter method, the least square method produce the most unbiased results be compared with those of other correction methods. To establish the Fourier-Transform Infra-Red spectrophotometry(FTIR) Direct-On-Filter(DOF) technique as a useful analytical method for quartz in respirable dust samples, an influence of the kaolinite should be corrected. Respirable dust, created in a dust chamber containing the standard material of quartz and kaolinite were collected using a cyclone equipped with a 25 mm, 0.8 ㎛ pore size DM filter as a collection medium. This study was designed to compare three methods of correction for kaolinite when quantifying the content of quartz, including the least square, the optimum choice and the spectral subtraction methods. The content of quartz in the respirable dust samples was overestimated by 6.2% when mixed with kaolinite(35.5% by weight). The content of quartz containing kaolinite(72.8% by weight) were overestimated by 32%. The spectral subtraction method underestimated the quartz content by 1.5%, while the other two correction methods, the optimum choice and the least square method, overestimated the quartz content by 1.9% to 6.4% and 0.04 to 1.1%, respectively. The results of this study are suggested that, when correcting for effects of kaolinite on quantitative analysis of quartz in respirable dust by FTIR direct-on-filter method, the least square method produce the most unbiased results be compared with those of other correction methods.

자연사박물관의 전시매체 및 연출기법 분석

김선영(Kim, Sun Young),권병웅(Kwon, Byung Woong) 한국예술경영학회 2017 예술경영연구 Vol.0 No.42

본 연구는 자연사박물관을 대상으로 전시매체와 연출기법에 있어서 매체와 기법의 중요성과 만족도 관계를 실증하기 위해 수행되었다. 자연사박물관의 전시매체 및 연출기법의 중요도-만족도 관계 분석은 대응표본 t-test 및 IPA 격자도 분석, 다중회 귀분석을 실시하였다. 연구결과는 다음과 같다. 첫째, 자연사박물관의 방문객들이 가장 중요하게 생각하는 요소로는 연출기법과 전시매체 보다 전시주제를 가장 중요하게 생각하는 것으로 나타났다. 둘째, 자연사박물관은 전시매체와 연출기법의 관계에 있어서 전시매체가 연출기법 보다 체험효과를 높이는데 더 우선한 것으로 나타났다. 다만, 전시구성의 최적화된 연출을 위해서 자연생태에 대한 지식정보와 전시내용의 사실성을 가장 중시하는 것으로 나타났다. 세째, 자연사박물관 전시매체별 중요도-만족도를 분석한 결과 전시매체별 중요도는 ‘실물전시’(M=4.31), ‘표본전시’(M=4.25), ‘체험전시’(M=4.15), ‘모형전시’(M= 4.03) 순으로 나타났다. 넷째, 자연사박물관을 방문하는 대중들에게 현장 체감형 실물전시가 가장 선호하는 연출기법으로 나타났다. 다섯째, 자연사박물관 전시매체 가 전시관람 만족도에 미치는 영향을 분석한 결과 표본전시(β=.252, p<.001), 실물전시(β=.190, p<.01), 패널전시(β=.154, p<.05), 음향전시(β=.141, p<.05)가 전시관람 만족도에 통계적으로 유의미한 정(+)의 영향을 미치는 것으로 나타났다. 여섯째, 자연사박물관 직접적 체험전시의 연출기법이 전시관람 만족도에 미치는 영향을 분석한 결과 조작식전시(β=.218, p<.01), 실험전시(β=.180, p<.05), 현장체 감형전시(β=.155, p<.05)가 전시관람 만족도에 통계적으로 유의미한 정(+)의 영향을 미치는 것으로 나타났다. 연구결과는 자연사박물관의 전시콘텐츠 구축시 공간구성 및 매체의 선택과 연출기법의 체계적 개발에 도움을 주리라고 기대한다. 장기적으로는 자연사박물관이 대중 커뮤니케이션 플랫폼으로서 매체와 표현 그리고 전시기술 R&D 방향을 모색하는데 기초자료로서 의미를 지닌다고 평가된다. This Research deals with exhibition media and directing method of natural history museum, a platform of sensibility communication based on natural ecology. The relationship between importance and satisfaction on exhibition media and directing method of natural history museum is analyzed by t-test and IPA analysis. Result of this Research is found out that exhibition media hold better educational effects than directing method in natural history museum. Furthermore, it is revealed that the most important factor in exhibition directing of natural history museum is reality of knowledge and expression. As the method of delivering exhibition topic and contents, Hands-on method is figured out to be the most adequate method. Life-sized model holds the highest importance and satisfaction level in exhibition media. Site experience directing method holds the highest importance and satisfaction level in directing methods. Such results mean that Life-sized model with site experience is the most preferred directing media by the mass visiting natural history museum.

체표면적 측정을 위한 3차원 스캔법의 적합성에 대한 연구

한현숙,남윤자 한국섬유공학회 2004 한국섬유공학회지 Vol.41 No.3

The purpose of this study was to examine the characteristic of the 3-dimensional scan method in measuring body surface area (BSA). The BSA difference between 3D scan method and direct method was checked by mannequins of Korean women. We used paper coating as a direct method, and in 3D scan method we used WB4 scanner. As a result of experiment with geometrical forms, repeatability was better in direct method with the simple geometry, but with more complex geometry, it was better in 3D scan method. The accuracy was better in 3D scan method than direct method at both geometrical forms. The comparison between BSA of two methods by body segments showed that there was large difference in hand, feet, and front bodice which had complex structure or was hidden from the scan. We also examined the change of surface area by editing the 3D scan data. The body parts enhanced highly by editing was foot, head and upper arm, and the BSA of the 3D scan data was close to that of direct method after editing. Difference of whole BSA between 3D scan and direct method was within 2%. So we suggest that 3D Scan method can be used in measurement of BSA.