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.

變性 Polyacrylamide의 合成 및 凝集效果에 관한 硏究

한경석 김천대학교 1985 김천대학교 논문집 Vol.6 No.-

Studies on synthesis of modified Polyacrylamide and it’s flocculation efficiency Han, Kyoung Suk Abstract Manufactured flocculant from acrylamide. Some-CON groups of polyacrylamide were modified to -CONHSH groups. 1.The optimum condition to synthesize the modified polymer were as follows. Optimum temp 50, reaction time 80min, acrylamide 5.0g, 1.2-dichloroethane (as disperser) 8.0ml, monochlorosulfonic acid 0.57ml (20wt% V.S. amount of acrylamide), diethy-leneglycol 0.2ml(0.01wt% V.S. amount of acrylamide) water 50ml. The weight average w was 2373000. 2.Flocculation efficiency when 2-11 p.p.m. of Polymer with 23-48 p.p.m of alum were added to water under various turbifities, the results were excellent and compared with “Free flock”, which was a kind of flocculant in our country, synthesized polymer was more effective.

열성경련 환아 부모들의 정보와 지지에 대한 요구도

송경숙(Song, Kyoung-Suk1),박영숙(Park, Yeong-Sook) 계명대학교 간호과학연구소 2009 계명간호과학 Vol.13 No.1

Purpose : This study was done to investigate the information and social support of parents of children with febrile convulsion. Method : Data were collected through self-report questionnaires which were constructed to include needs of information and support from parents who had febrile convulsion child. Result : 101 parents required the information and support of febrile convulsion managements and treatments from docters and nurses. Frequency of repeated febrile convulsion, family history, duration of febrile convulsion, and information on febrile convulsion were significantly effected parents needs of informations and supports. The results showed that the requirement of needs of informations and supports were significantly higher in those with family history of seizure, longer duration of seizure, repeated febrile convulsion and information parents perceived. Conclusion: Therefore nursing interventions to reduce stress and improve coping and management should be provided for parents of children with febrile convulsion.

Slide Session : OS-IFD-07 ; Infectious Disease : In Vitro Antiviral Activity of Ribavirin Against Severe Fever with Thrombocytopenia Syndrome Virus

( Myung Jin Lee ),( Kye Hyung Kim ),( Jong Youn Yi ),( Su Jin Choi ),( Chung Jong Kim ),( Nak Hyun Kim ),( Kyoung Ho Song ),( Pyoeng Gyun Choi ),( Ji Hwan Bang ),( Wan Beom Park ),( Eu Suk Kim ),( San 대한내과학회 2014 대한내과학회 추계학술대회 Vol.2014 No.1

In Vitro Antiviral Activity of Ribavirin Against Severe Fever with Thrombocytopenia Syndrome Virus Myung Jin LEE1, Kye-Hyung KIM1, Jongyoun YI2, SuJin CHOI1, Chung-Jong KIM1, Nak- Hyun KIM1, Kyoung-Ho SONG1, Pyoeng Gyun CHOI1, Ji-Hwan BANG1, Wan Beom PARK1, Eu Suk KIM1, Sang-Won PARK1, Hong Bin KIM1, Nam Joong KIM1, Myoung- Don OH1 Seoul National University College of Medicine, Korea1, Pusan National University School of Medicine, Korea2 Background: Severe fever with thrombocytopenia syndrome (SFTS) is an emerging infectious disease caused by a novel Bunyavirus, severe fever with thrombocytopenia syndrome virus (SFTSV). No effective antiviral therapy is proven yet, but clinical use of ribavirin (RBV) has been tried. We investigated the antiviral effect of RBV against SFTSV in vitro. Methods: To test for cytotoxicity of RBV, Vero cells were treated with different concentrations of RBV (3.90 to 500 μg/mL, two-fold dilution) and analyzed by cell viability MTS assay 48h post-infection. To determine antiviral activity of RBV against SFTSV, Vero cells were infected with SFTSV strain Gangwon/Korea/2012 at 100 TCID50 (50% tissue culture infective dose) per well in a 96-well plate, and RBV was added at the concentrations showing no or minimal cytotoxicity. Viral RNAs were extracted from the culture supernatants and quantifi ed using one-step real-time reverse transcription- PCR to amplify the partial large segment of SFTSV. Statistical analysis was done by one-way ANOVA with Tukey`s post hoc test. Results: Cytotoxicity due to RBV was not observed at RBV concentration =31.3 μg/ mL. Viral RNAs at 24h post-RBV treatment were reduced with increasing RBV concentrations (1-32 μg/mL), compared with those of mock-treated cells (P <0.01, Figure). Half maximal inhibitory concentration (IC50) of RBV was 3.69 μg/mL at 24h post-RBV treatment. Conclusions: Our study shows that RBV has antiviral effect against SFTSV in a dose-dependent manner. Further studies are required to evaluate the effi cacy of RBV in SFTS.

한국어 언화층의 화용론적 근거

石璟澄 한국외국어대학교 외국어 종합연구센터 언어연구소 1977 언어와 언어학 Vol.5 No.-

마이크로 로봇을 위한 비젼 시스템 개발

石尙祐,林廣洙,李炅武 弘益大學校 科學技術硏究所 2001 科學技術硏究論文集 Vol.12 No.-

In this research, we have developed a new navigation scheme using computer vision technology. A line feature tacking-based scheme is developed in which the orientation of the line features on the ceiling are detected in the input image, and used for guiding the direction of motion of a robot. In order to detect line information robustly, preprocessing steps such as lens calibration, noise cancelling, feature enhancement are employed. An also, to enhance the accuracy and the speed, we employed Intel IPL(Image Processing Library) for the implementation. The developed vision-based navigation system is quite reliable so that it can be used in a variety of natural circumstances, for example, home, office, factory, and so on. The performance of the developed system has been tested in many real environments, and shows excellent results in both accuracy and speed.

燃料噴流와 周圍氣體와의 混合過程에 關한 硏究(Ⅰ) : 予混合氣形成의 變動濃度測定및 流動可視化 Concentration Measurements and Visualization of the Premixed Mixture Formation

朴涇錫,崔鍾宇 慶熙大學校 1986 論文集 Vol.15 No.-

This paper presents a fundamental study on the mixing process of the premixed mixture. Nonuniformity of fuel and air mixture influences the combustion characteristics and exhaust emissions of the premixed type combustor. The object of this study is to express the mixture uniformity statistically by means of measurement of the fluctuating concentration field with the high response hot wire concentration probe and to visualize the premixed mixture formation by smoke wire methods.

FPD 스토커 유틸리티 설계에 관한 연구

김석동,김광겸,김동일,김우성 호서대학교 반도체제조장비국산화연구센터 2000 반도체 장비기술 논문집 Vol.2000 No.-

본연구에서는 FPD 스토커 유틸리티 데이타 베이스부분과 이와 관련한 Registry system을 집중적으로 분석하여 FPD 스토커 유틸리티 설계에 관한 여구를 수행하였다. GUI를 통해 윈도우 환경에서 구성하기 위해 MFC(Microsoft Foundation Class)의 멀티플(Mutiple) 다큐멘트(Document)/뷰(View), 즉 MDI 구조를 사용하였다. 어플리케이션에서 사용되는 데이터를 관리하는 다큐멘트와 다큐멘트의 내용을 사용자에게 보여주는 역할과 사용자로부터 발생된 이벤트를 처리하는 부분으로 구성하였다. GUI가 실행되어 메인 쓰레드(Main Thread)가 만들어 지면 모든 데이터베이스 조작들과 모든 다큐멘트/뷰 상호작용을 처리되며다음과 같이 수행하였다. 1) 데스크탑(Desktop)매니저 생성 2) 메시지 버스를 담당하는 메시지 버스 쓰레드를 생성 3) 레지스트리(Registry)의 데이터를 이용하여 설정 4) 데이터베이스 초기화 스토커(Stocker) 그래픽 사용자 인터페이스(GUI)는 기계 조작자가 쉽고 편하게 Material의 저장과 검색을 할 수 있도록 엔진(Engine)르 가지고 통신하는 어플리케이션을 개발하였다.

서울 일부지역 지하수 중 중금속 함량에 관한 연구

김형석,박경선 慶熙大學校 地球環境硏究所 1998 지구환경논문집 Vol.9 No.-

Abstract The contents of heavy metals in korean groundwater was studied with ICP-AES. Ultrasonic nebulizer was used to analyze Cd, As, Pb, Cr6+, Se, Zn, Fe, Mn, Al, Cu and vapor generation accessory was used to analyze Hg in this study. The number of total samples was about 260 including 130 drinking water, 110 domestic water, 16 industrial water, 3 agricultural water. Only Al, Mn, Cu, Zn, Fe were detected in drinking water among the parameters of Cd, As, Pb, Cr6+, Se, Zn, Fe, Mn, Al, Cu, Hg and the other metals were not detected. The mean value of above five metals in drinking water was Al 0.076ppm, Zn 0.0697ppm, Mn 0.0443ppm, Cu 0.0102ppm and Fe 0.0035ppm. The parameters of Cd, As, Pb, Cr6+, Hg in domestic water industrial water and agricultural water were not detected in most samples. The mean value of Cr6+ in domestic water was 0.00075ppm and Cd was 0.00055ppm. The proportion of outside standard in groundwater was 3.1%. It shows that the proportion of outside standard sample in drinking water was 5.4% and domestic water was 0.9%. Among the analytical results, Mn was exceeded standard 5 times, Al was 3 times, Zn and Cr6+ were 1 time each. Cr6+ was found in domestic water and the others were detected in drinking water.

「씨」(種)의 語形變化 硏究

金敬淑 東亞大學校 國語國文學科 1988 국어국문학 Vol.8 No.-