세무대리서비스 기업의 세무회계정보시스템 품질이 사용자 성과에 미치는 영향: 부트스트랩(bootstrap)을 이용한 매개효과 분석

오효경(Oh, Hyo-Kyoung),고대영(Ko, Dae-Young),박이숙(Park, Yi-Suk) 한국경영교육학회 2021 경영교육연구 Vol.36 No.6

[연구목적] 정보시스템 활용을 통해 사용자의 성과를 향상 시키기 위해서는 정보시스템이 사용자의 요구를 반영하고 업무효율성을 높일 수 있어야 한다. 이를 위해서는 정보시스템의 품질을 측정하고 평가하는 것을 통해 정보시스템의 품질을 높이고 사용자의 성과향상에 기여할 수 있도록 해야 한다. 이에 본 연구에서는 세무대리서비스 기업이 이용하는 세무회계정보시스템의 품질을 평가하고 품질요인이 사용자의 만족과 업무성과에 어떠한 영향을 미치는지 검증하고자 한다. [연구방법] 연구모형을 검증하기 위해 세무회계정보시스템을 사용하고 있는 실무자들을 대상으로 설문조사를 하였으며, 수집된 설문자료를 이용하여 PLS 구조방정식모형으로 분석하였다. [연구결과] 분석결과, 세무회계정보시스템의 품질 변수(시스템 품질, 정보품질, 서비스 품질)는 인식된 유용성과 사용자 만족도에 정(+)의 영향을 미치는 것으로 나타났다. 세무회계정보시스템의 품질변수와 업무효율성간의 관계에서는 서비스 품질만이 업무효율성에 유의한 정(+)의 관계인 것으로 나타났다. 그리고 인식된 유용성은 사용자 만족도에 정(+)의 영향을 미치며, 인식된 유용성과 사용자 만족도 역시 업무 효율성에 정(+)의 영향을 미치는 것으로 나타났다. 또한 세무회계정보시스템의 품질변수와 업무효율성과의 관계에서는 인식된 유용성과 사용자 만족도의 매개효과가 존재하고 있음을 확인하였다. [연구의 시사점] 본 연구의 결과는 세무회계정보시스템 성과 평가에 대한 발전적이고 효율적인 활용을 위한 기본 자료와 이론적인 근거를 제공할 것으로 기대된다. [Purpose] This study evaluates the quality of the tax accounting information system of a tax agency service company and tries to verify how it affects the user’s performance. [Methodology] To verify the research model, a survey was conducted on the practitioners using the tax accounting information system, and the collected survey data were used to analyze the PLS structural equation model. [Findings] Quality variables (system quality, information quality, service quality) of the tax accounting information system were found to have a positive effect on perceived usefulness and user satisfaction. Among the quality variables of the tax accounting information system, service quality was found to have a significant positive relationship with work efficiency. Also, it was found that perceived usefulness had a positive effect on user satisfaction. Perceived usefulness and user satisfaction also had a positive effect on work efficiency. In addition, it was confirmed that there was a mediating effect of perceived usefulness and user satisfaction in the relationship between tax accounting information system quality and work efficiency. [Implications] The results of this study are expected to provide basic data and a theoretical basis for the developmental and efficient use of tax accounting information system performance evaluation.

HMMD Color Model과 Edge Histogram을 이용한 멀티미디어 검색에 관한 연구

정명경,강대성 동아대학교 정보기술연구소 2006 情報技術硏究所論文誌 Vol.14 No.1

Recently, as development of technique about super highway network and multimedia, the technique which effectively transfers, manages, stores and retrieves multimedia data is influenced. In order to transfer information fast and precisely what user wants, effective retrieval method is required. In this paper, we extract content-based features using color descriptor among the MPEG-7 standardization visual descriptor. Using HMMD color model and Edge histogram for segmentation of movie, efficient video segmentation is implemented than existing technologies.

고등학교 영재 학생들이 선호하는 수학 수업형태와 수업환경

이대원,고호경,유미현 韓國英才學會 2012 영재교육연구 Vol.22 No.1

본 연구의 목적은 고등학교 영재 학생이 선호하는 수학 수업형태와 수업환경에 대한 인식을 조사함으로써 영재 학생들의 수업 만족도를 높이고 효과적인 영재 수업전략을 구상하는 것이다. 본 연구의 결과는 다음과 같다. 첫째, 영재 학생과 일반 학생의 수학 수업형태 하위 영역 중 다양화와 특성화는 영재 학생의 선호도가 높았고, 명료화는 일반 학생이 선호도가 유의미하게 높은 것으로 나타났다(p<.05). 둘째, 영재 학생 및 일반 학생의 성별에 따른 수학 수업형태와 수업환경 선호도에서는 전체적으로 여학생의 평균점과 선호도가 높았으나, 통계적으로 유의미한 차이는 심리 영역에서만 나타났다. 셋째, 영재 학생들은 수업방법, 교실과 교사태도 영역에서 영재 학급과 일반 학급에서 유의미한 선호 차이가 나타났다(p<.05). The purpose of this study is to design a more satisfactory and efficient teaching strategy for the gifted by comparing teaching type and learning environment preferred by the gifted with that preferred by normal students. As a result, the following findings are obtained. First, while the normal class students show higher preference for clarification and organization, gifted students prefer for diversification and specialization. Second, with the respect to the gender-related forms of mathematics classroom environment, the overall female preference and the average score are higher, indicating significant difference in the area is only a psychological domain. Third, compared to the regular classroom, the gifted have significantly different preference for teaching method, classroom and teachers' attitude between in the gifted class and regular class.

음낭외상시 고환파열에 대한 초음파 검사의 진단적 유용성

김경영,한동준,신대은,노준,문형윤,임동훈,김철성,박성운 朝鮮大學校 附設 醫學硏究所 2007 The Medical Journal of Chosun University Vol.32 No.3

Purpose: We determined the use of scrotal ultrasonography in the initial diagnosis and management of testicular injuries due to blunt scrotal trauma. Mateiials and Methods: We reviewed 54 patients of scrotal trauma in the last 8 years. Forty patients were evaluated by ultrasonography preoperatively. A heterogeneous echo pattern of the testicular parenchyma with loss of oval shape, contour definition was the basis for diagnosis of testicular rupture. Among them, 33 cases underwent scrotal exploration and 7 cases were managed conservatively. The remaining 14 patients were evaluated only by physical examination, 8 patients of them were explored immediately because of suspicious testicular mpture. The accuracy of ultrasonography were determined by comparing radiographic interpretations with intraoperative findings. Results: Among the 33 patients who were evaluated by ultrasonography and explored immediately, there were 26 suspected testicular ruptures on ultrasonography. Surgical exploration revealed testicular rupture in 23 and simple hematoma in 10. The testicular rupture was correctly diagnosed by ultrasonography in the 22 cases, and there were 4 false-positive and 1 false-negative diagnoses of testicular rupture. The sensivity and specificity for the diagnosis of testicular rupture are 96% and 60%, and the positive and negative predictive values are 85% and 86%, respectively, Conclusions: Scrotal ultrasonography, with the main radiographic finding of a heterogeneous echo pattern of the testicular parenchyma with loss of oval shape, contour definition, is highly sensitive on the diagnosis of testicular rupture. And it increases the salvage rate for testicular rupture with preservation of the testicular function and prevents delayed complications of chronic pain, atrophy and orchiectomy associated with missed testicular rupture.

2017년 2학기 ‘부산의 하루’ 수강생 설문조사의 분석

김대래, 박명선, 태경호 신라대학교 부산학연구센터 2018 부산연구 Vol.16 No.1

2017년도 부산학강좌를 수강한 부산출신 학생 122명을 분석하였다. 학생들의 종교는 무교가 60.7%이고 불교가 21.3%, 개신교 8.2% 그리고 가톨릭 9%의 비중을 보였다. 아빠의 고향은 59%가 부산, 경남이 29.5%로 부산과 경남을 합하면 88.5%로 절대적인 비중을 점하였다. 대구경 북은 6.5%, 호남제주는 4.9%였다. 엄마의 고향은 부산 54.1%, 경남 22.1%로 부산과 경남이 76.2%로 역시 압도적 비중을 점하고 있지만 아빠의 고향에 비해서는 집중도가 낮았다. 대구경북 은 6.5%, 호남제주는 7.4%였다. 부산에서 경기가 있는 프로야구를 얼마나 관람하였는가에 대한 설문에는 33.6%가 ‘한 번도 보 지 않았다’고 답하였고 1번이 22.1%, 2번이 11.5%로 1-2회가 33.6%로 한 번도 보지 않은 학생 의 비율과 정확히 같았다. 해외여행의 횟수는 한 번도 해외에 가보지 않은 학생이 30.3%, 1번이 28.7%, 2번이 14.8%였다. 부산국제영화제에 참가한 횟수에 대해서는 61.5%가 참여한 경험이 없 다고 하였는데, 이들은 2017년도 부산국제영화제에 참여할 의사가 있는지에 대한 설문에서도 ‘생 각해 보지 않았다’거나 ‘참여의사가 없다’고 하였다. 즐겨 마시는 음료에 대한 설문에서는 커피가 26.2%로 가장 많았고 그 다음은 19.7%의 콜라였다. 이어 14.8%의 스포츠음료, 13.9%의 과일주 스, 12.3%의 사이다가 뒤를 이었다. 부산의 대표음식에 대한 설문에는 돼지국밥 36.2%, 어묵 20.9%, 밀면 13.6%, 씨앗호떡 6.7%, 파전 4%의 순으로 나타났다. 의외였던 것은 생선회가 전혀 중요하게 인식되고 있지 않았고 씨앗 호떡이 4번째로 올라온 점이다. 외지에서 온 친구에게 안내해주고 싶은 곳을 고르는 설문에서는 광안리 21.8%, 해운대 12.5%, 서면 6.5%, 센텀시티 5.4%, 국제영화제 5%, 광안대교(순환대교) 4.4% 순이었다. 사투리 사용여부를 물어본 결과 그냥 편하게 쓴다는 응답이 87.7%로 대다수가 그냥 부산말을 일상에 쓰고 있었다. 부산에서 새로 생겼으면 하는 설문에는 공원 11.3%, 번지점 프 10%, 연극공간 6.1%, 익스트림경기장 6.1%, 미술관 5.4%, 돔 야구장 5.3%, 오페라하우스 5.2%, 도서관 5.2% 순으로 나타났다. 대형쇼핑몰이 인근에 들어오면 지역발전에 도움이 될 것인 가에 대한 설문에는 절반을 약간 넘는 52.5%가 ‘그렇다’고 응답하였다. 부산사람들이 ‘휴지를 잘 버리는지’에 대한 설문에 대해서는 의견들이 매우 다양하게 나타났는 데, ‘휴지를 잘 버린다’는 쪽의 응답이 좀 더 많았다. ‘새치기를 잘 한다’는 설문에도 ‘그렇지 않다’ 는 응답이 다소 많았다. ‘자리양보를 잘한다’는 설문에는 대체로 긍정적이었다. ‘길을 물으면 잘 가르켜주는가’에 대한 설문에는 ‘그렇다’는 응답이 다수였다. ‘승강기에서 잘 기다려준다’는 설문에 는 ‘그렇다’는 응답이 우세하였다. ‘난폭운전을하지않는다’는 설문에는 ‘그렇지않다’는 응답이 다수를 이루었다. ‘전혀그렇지않다’는 응답도 16.4%나 되어 학생들은 부산의 운전질서에 관해 매우 부정적인 생각을 가지고 있었다. ‘운전할 때 양보운전을 잘한다’는 설문에는 ‘그렇지않다’는 응답이 더 많았다. ‘교통신호를 잘 안지 킨다’는 설문에 대한 응답도 ‘잘 안지킨다’는 쪽의 응답이 좀 더 많았다. 전체적으로 교통질서와 관련하여 학생들은 부정적인 인식이 좀 더 강하였다. ‘거리는 깨끗한가’에 대한 설문에는 ‘그렇지 않다’는 답변이 더 많았다. ‘하천물은 맑은가’에 대한 설문도 부정적인 응답이 우세하였다. ‘청소를 잘한다’는 설문에 대해서도 부정적인 응답이 많았다. ‘길거리가깨끗한가’라는 설문과 거의 응답이 같은 것으로 나와 청소를 잘 하지 않아 길거리가 깨끗하지 않다는 생각을 하고 있는 것으로 보인 다. We analyzed responses from 122 students originally from Busan enrolled in the Busan Studies class. 60.7% of students reported being non-religious; 21.3% were Buddhists; 8.2% were Protestants; and 9% were atholics. The hometowns of the students’ fathers varied: Busan (59% of the students) and Gyeongnam province (29.5%) together accounted for 88.5% of respondents, outstripping Daegu/Gyeongbuk province (6.5%) and Honam/Jeju (4.9%). Their mothers' hometowns were also predominantly Busan (54.1%) and Gyeongnam province (22.1%), totaling 76.2%, though this proportion was lower than that of the hometowns of the students’ fathers. Daegu/Gyeongbuk and Honam/Jeju accounted for 6.5% and 7.4% of the mothers’ hometowns respectively. In response to the question "how many times have you watched professional baseball games?", 33.6% of the respondents answered that they had never watched a game. 22.1% answered that they had watched once, and 11.5% twice, making the proportion of students who had watched games either once or twice 33.6%, the exact same proportion as the percentage of students who had never watched one. Regarding the number of overseas trips respondents had taken, 30.3% answered that they had never traveled abroad; 28.7% had travelled once and 14.8% twice. 61.5% of the students surveyed answered that they had never participated in the Busan International Film Festival (BIFF) and that they had not thought about participating or had not wished to participate in the BIFF in 2017. As for favorite beverages, coffee ranked first (26.2%), cola ranked second (19.7%), followed by sports drinks (14.8%), fruit juices (13.9%), and sprite (12.3%). When asked what kind of food represented Busan best, students chose pork and rice soup the most (36.2%), followed by fish cake (20.9%), wheat noodles (13.6%), mixed-seed sweet pancake (ranking a surprisingly high 6.7%), and scallion pancake (4%). An interesting finding was that students did not think of raw fish as a typically Busan dish. In response to the question of where students would take their friends from other regions to show them the city, the results are as follows: Gwanganli (21.8%), Haeundae (12.5%), Seomyun (6.5%), Centum City (5.4%), Busan International Film Festival (5%) and Gwangan Bridge (4.4%). Regarding the Bus an dialect, 87.7% of the students surveyed said that they use it comfortably and without any hesitation in their daily lives. The amenities that students would like to see in Busan in the future were public parks (11.3%), bungee jumping (10%), theaters (6.1%), extreme sports parks (6.1%), museums (5.4%), indoor baseball parks (5.3%), opera houses (5.2%) and libraries (5.2%). 52.5% of the students surveyed answered that a large shopping mall would help develop their neighborhood. While students’ responses varied on the question of whether Busan people litter, a majority thought littering was less pervasive. A majority of students also believed that people in Busan did not generally cut in line. Responses were found to be generally positive regarding Busan people offering their seats to others, giving others directions and waiting for people to get off first in the elevator. Most students think that people in Busan drive recklessly, with 16.4% “strongly” believing so. More students indicated disagreeing with the statement that ‘people yield when driving.’ There were also more responses of ‘agree’ to the statement that ‘people do not follow traffic rules.’ Overall, students did not believe that people in Busan obey the rules of the road. A majority of students also did not believe that Busan’s streets are clean. The question on whether river water is clean was also dominated by negative responses. Also, the students did not believe that Busan city-goers cleaned up well after themselves. Given that the responses to the previous question were very similar to the question about street cleanliness, it is found that the students believed that the streets are dirty because they are not cleaned well.

Hydroxypropyl cellulose의 acrylic acid 에스테르와 allyl 에테르를 이용하여 제조한 cholesteric겔의 열 및 팽윤특성

마영대,김경희 단국대학교 2000 論文集 Vol.35 No.-

The acrylic acid esters(ES-N) and allyl ethers(ET-N) of hydroxypropyl cellulose(HPC), which are heat- and light-sensitive polymers, were prepared from HPC and acryloyl chloride and allyl chloride, respectively. The cross-linked ES-N and ET-N films, retaining cholesteric liquid crystalline order, were also prepared by photo-cross- linking thermotropic mesophases of ES-N and ET-N, respectively. Both thermal properties of the uncross-linked and cross-linked films and the swelling behavior of the cross-linked films in both acetone and water were investigated. All uncross-linked films showed isotropization temperatures(T_is) that increase with increasing the degree of substitution(DS), showing that the Ti of ES-N is slightly higher than that of ET-N at the same DS. However, all cross-linked films did not show an isotropic phase and their birefringent textures of a polygonal focal conic organization, which are similar to those in the uncross-linked firms, were maintained up to about 230℃ corresponding to the degradation temperature. The weight and volume swelling ratios in both solvents for all cross-linked films decreased with increasing DS, depending on the solvent and cross-linking species. All cross-linked films exhibited an anisotropic swelling in acetone, but hardly in water.

釜山圈 大氣汚染이 土壤環境에 미치는 影響

鄭大守,정규관,金賢勍 동아대학교 환경문제연구소 1994 硏究報告 Vol.17 No.2

It is reported as follows that atmosphere environment of the outskirts of Pusan was investigated both by artificial establishment soil and sampling treatment of rainfall and from data of investigation of Nak-dong river department of environmental management. 1. The acidity of each area and monthly rainfall are normally acidrain with acidity. 2. The acid rainfalls effects of soil treatment is, at early stage, of litter variation. 3. The air pollution of NO, of the central part of a Pusan is more intensive that of the outskirts of Pusan city.

치아 수복용 불소함유 glass filler의 제조 및 특성

김대성,최세영,김경남,김광만,김중곤 대한치과기재학회 1998 대한치과재료학회지 Vol.25 No.3

The purpose of this study was the reaching test of restorative glass according to composition. Mixtures of SrF₂, CaF₂and SiO₂were fused in platinum crucible. The glasses were ground and fraction which passed through a 400 mesh (38㎛) sieve were collected. The powder specimens were analyzed by a DTA and XRD. Then powder specimen were inserted to D. I. water with various of dissolution time and composition at 37℃. Fluoride ion, cation release, solubility, and pH change were estimated. It was clear that the glasses were formed except S0.65. In S0.40, Tg, Ts, and Tc were 630, 672, and 813℃ respectively. In initial 0.5 hrs., amounts of released fluoride ion and cation were about 90% of total released amounts and released rate was decreased with dissolution time. Amount of released fluoride ion and cation were increased with decreasing SiO₂ in glass filler. And released rate was decreased rapidly by adding CaF₂. This was caused by structural variation in glass filler. Solubility was similar tendency with ion released. The pH of D.I. water was 4.5. But in intial 0.5 hrs., pH was 8.2∼9.8., and decreased according to dissolution time. This is caused by ionic changing with cation and H* ion.

이동 에이젼트를 이용한 전자시장의 설계 및 구현

방대욱,류은경 啓明大學校 産業技術硏究所 1999 産業技術硏究所 論文報告集 Vol.22 No.1

In the electronic marketplace which uses mobile agents as its infrastructure, users can disconnect their system after launching agents to perform their tasks and then receive the results from their agents when they want to view them. In this paper, we propose a framework of the electronic bidding marketplace based on mobile agent system, and implement the used automobile marketplace with this framework in order to show the strength of the electronic marketplace based on mobile agent systems. The proposed framework receives a proposal from end-users through the web browser, and launch a buyer agent to an agent server which implements the electronic marketplace, and then deliver the results, of which the buyer agent deals with seller agent, to the users. Also in our framework, a buyer agent can navigate agent servers on the Internet according to its itinerary.

Development of Sediment Assessment Tool for Effective Erosion Control(SATEEC) in Small Small Scale Watershed

임경재,최중대,김기성,사공 명,버나드 엥겔 江原大學校 附設 環境硏究所 2003 環境硏究 Vol.20 No.-

The Revised Universal Soil Loss Equation (RUSLE) has been used in over 100 countries to estimate potential long-term soil erosion from the field. However, the RUSLE estimated soil erosion cannot be used to estimate the sediment delivered to the stream networks. For an effective erosion control, it is necessary to compute sediment delivery ratio (SDR) for watershed and sediment yield at watershed outlet. Thus, the Sediment Assessment Tool for Effective Erosion Control (SATEEC) was developed in this study to compute the sediment yield at any point in the watershed. To compute spatially distributed sediment yield map, the RUSLE was first integrated with the ArcView GIS and three area based sediment delivery ratio methods were incorporated in the SATEEC. The SATEEC was applied to the Bangdong watershed, Chuncheon, Gangwon Province to demonstrate how it can be used to estimate soil loss and sediment yield for a watershed. The sediment yield using USDA SDR method is 8,544 ton/year and 4,949 ton/year with the method by Boyce. Thus, use of watershed specific SDR is highly recommended when comparing the estimated sediment yield with the measured sediment data. The SATEEC was applied with hypothetical cropping scenario and it was found that the SATEEC can be used to assess the impacts of different management on the sediment delivered to the stream networks and to find the sediment source areas for a reach of interest. The SATEEC is an efficient tool to find the best erosion control practices with its easy-to-use interface.