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      • KCI등재

        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.

      • KCI등재후보

        방사선 수술시 경험적 표적 근사화에 근거한 최적화 방법 개선

        오승종,최경식,송주영,서태석,Oh Seungjong,Choi Kyoung-Sik,Song Ju-Young,Suh Tae-Suk 한국의학물리학회 2005 의학물리 Vol.16 No.4

        정위적 방사선수술(stereotactic radiosurgery, SRS)은 한번에 고선량의 방사선을 병변에 조사하는 방사선 치료법으로 단 한번의 조사로 고선량의 방사선이 환자에게 주어지므로 정확한 수술계획의 수립이 필요하다. 현재, 수술계획은 수술계획자에 의해 직접 시행착오를 거듭하며 수립되고 있으며 이로 인해 계획의 재연성과 신뢰성에 문제가 제기되고 있다. 본 연구에서는 경험적 표적 근사화에 근거한 오등의 연구방법을 바탕으로 각 단계를 개선하여 더 나은 수술계획 결과를 얻을 수 있도록 하였다. 주어지는 병소의 다양한 모양을 동일한 높이의 원통을 사용해 근사화하고, 각각의 원통의 중심점의 위치와 지름에 의해 주변의 원통과 하나로 결합시켰다. 그 후 각각의 원통 내에 등선량중심점(Isocenter)을 모사한 구를 미리 정의된 규칙에 의해 채워 나갔다. 두 개의 가상 표적을 이용해 기존 알고리듬과 본 연구에서 개선한 알고리듬을 이용해 최적화를 수행하였다. 그 결과 두 개의 가상 표적에서 PITV (proscription isodose to tumour volume ratio)와 MDPD (maximum dose to prescription dose ratio)의 별다른 차이가 보이지 않았으며, 사용된 구의 수를 각각 $36\%$, $26\%$ 줄일 수 있었다. 원통과 구형을 이용한 이러한 기법은 정위적 방사선 수술시 수술 계획자에게 도움을 줄 수 있을 것으로 생각된다. Stereotactic radiosurgery (SRS) is a technique to deliver a high dose to a target region and a low dose to a critical organ through only one or a few irradiation. The SRS must be planned exactly. Currently the surgery plan is peformed by trial and error method. There are many questions about the reliability and reproducibility of the plan result. This study Improve each step of the Oh's method based on heuristic target shaping to obtain the better result. The target was reconstructed using cylinders with same height and the neighbored cylinders were combined according to the difference of each center and diameter. Then, spheres were packed within each cylinders by the packing rules. Two virtual targets were used to compare this method with Oh's method. As a result, the numbers of isocenter were successfully reduced - more than $35\%$ and $26\%$ - without serious differences of proscription isodose to tumour volume ratio (PITV) and maximum dose to proscription dose ratio (MDPD). This technique using cylinder piling and sphere packing will be a helpful tool to planner in stereotactic radiosurgery.

      • 웹을 이용한 건축설계 협업시스템 구축을 위한 정보 플로우에 관한 연구

        오경진,오건수 남서울대학교 2005 남서울대학교 논문집 Vol.11 No.1

        The main problem of the architectural design process using web is a lack of proper collaboration system. The lack of proper collaboration system can occur the serious problems because of difficulty of sharing the opinions of participants and exchanging information each other. Therefore, to progress the architectural design in effective way, standardized and objective collaboration process is necessary. We develope the efficient communication to support the process. The main purpose of this study is to analyze the existing architectural design process, list the information according to the steps, and develope the collaborative system which can be saved as database and help the decision making.

      • 濟州道 將來 敎員需要 판단

        吳暻鍾 濟州敎育大學校 1977 論文集 Vol.7 No.-

        The main purpose of this study is to project increasing demand for teachers of primary, middle and high school to 1977-1986 in Jeju. In order to project increasing demand for teachers, in this paper the four variables, which influence the number of demand for teachers, are established. Those are (1) The future numbers of students of primary, middle and high school in 1977- to 1986. (2) The expected total numbers of classes by school year and grade. (3) The expected total numbers of natural increasing classes by school year (4) The expected numbers of retired teachers by school year. In this paper, it is defined that increasing demand for teachers will be influenced by number of natural increasing classes and retired teachers : also that number of natural increasing classes will be decided by number of students per one class and grand total number of students by school year. In this studey, the different result of projections were suggested according to seven alternatives that come from the three premise concerning number of students per one class and the different method concerning projection of future total number of students. Those are as follows, <Primary school> ========================================================================== Premise I Premise II Premise III -------------------------------------------------------------------------- number of students ☆ 70 person 65 person 60 person per one class (Present Level) (Legal Quota) -------------------------------------------------------------------------- method of student · Low Pr- Medium Low Medium Low Medium projedtion ojection projection 〃 〃 〃 〃 -------------------------------------------------------------------------- alternatives ① ② ③ ④ ⑤ ⑥ ⑦ -------------------------------------------------------------------------- ☆ When the number of Ist grade classes (in school year 77') will be adopted in the future. As a result of this study, the expected total number of increasing demand for teachers of primary, middle and high school are shown as following : Expected Demand for Teachers by School Year (Primary school) ========================================================================== School Year→ Classification↓ 77 78 79 80 81 82 83 84 85 86 -------------------------------------------------------------------------- alternatives A 1,490 1,527 1,548 1,580 1,584 1,607 1,607 1,607 1,607 1,607 ① B · 57 41 53 25 44 21 21 21 21 -------------------------------------------------------------------------- alternatives A 1,490 1,532 1,558 1,595 1,607 1,642 1,656 1,665 1,676 1,692 ② B · 62 47 58 33 57 36 31 33 38 ------------------------------------------------------------------------- alternatives A 1,490 1,539 1,574 1,622 1,647 1,694 1,724 1,747 1,770 1,792 ③ B · 69 56 69 47 69 53 46 46 46 -------------------------------------------------------------------------- alternatives A 1,490 1,611 1,634 1,676 1,688 1,724 1,739 1,755 1,771 1,784 ④ B · 142 45 64 34 59 38 39 39 37 -------------------------------------------------------------------------- alternatives A 1,490 1,684 1,659 1,717 1,742 1,791 1,821 1,844 1,863 1,883 ⑤ B · 150 63 81 48 73 54 47 44 45 -------------------------------------------------------------------------- alternatives A 1,490 1,661 1,678 1,754 1,779 1,822 1,829 1,838 1,852 1,866 ⑥ B · 193 59 79 48 67 31 33 39 39 -------------------------------------------------------------------------- alternatives A 1,490 1,670 1,7186 1,793 1,835 1,895 1,920 1,937 1,957 1,968 ⑦ B · 202 70 98 66 85 50 42 46 37 -------------------------------------------------------------------------- ※ A : Total Number of Teacher B : Number of Demand for Teachers Expected Demand For Teachers By School Year (Middle & High School) ========================================================================== School Year→ Classification↓ 77 78 79 80 81 82 83 84 85 86 -------------------------------------------------------------------------- Middle School A 724 751 751 751 760 769 778 787 799 820 B · 71 44 44 54 54 55 55 59 69 -------------------------------------------------------------------------- High Grand A 590 649 700 728 745 761 777 803 815 827 School Total B · 88 83 60 51 50 51 62 49 50 -------------------------------------------------------------------------- Humanitic A 266 289 308 322 329 336 343 355 360 365 Course B · 39 37 32 26 26 27 32 26 26 ------------------------------------------------------------------------- Vocational A 324 360 392 406 416 425 434 448 455 462 Course B · 49 46 28 25 24 24 30 23 24 ------------------------------------------------------------------------- ※ A : Total Namber of Teachers B : Number of Demand For Teachers

      • KCI등재
      • KCI등재

        응급환자 의료정보의 공유 현황과 개선방안

        오세현,이부수,김병철,김원,임경수 대한응급의학회 2001 대한응급의학회지 Vol.12 No.4

        Background: To manage the EMS(emergency medical services) system effectively, departments, such as fire stations, emergency information centers, hospitals, and The Ministry of Health and Welfare, should exchange information that they own and/or gather during patient care and/or transportation. Medical records and information are very important for continuing the patient's care and for deciding on a treatment plan, but medical information is not exchanged fully in spite of its importance. Method: We analyzed the transfer medical reports that were written by medical doctors who transferred emergency patients to our hospital. The contents and the accuracy of the transfer medical records were analyzed and graded into 4 groups. Group A was fully described and was equipped with diagnosis, laboratory data, X-ray fi1ms; group B had a diagnosis and full laboratory data; group C had a diagnosis, but only partial laboratory data; and group D had only a diagnosis. Results: Among 38,214 patients who visited our hospital from Jan. 2001 to Jun. 2001, 7,031 cases were transferred from other hospitals with transfer medical records. According to the accuracy and important contents of the transfer records, Group A occupied 1.9%, group B 5.2%, group C 32.5%, and group D, with only a diagnosis,60.4%. In the case of our hospital, we delivered all emergency medical information by written paper(transfer note), E-mail, and web-based information system(caber-AMC) to the doctors concerned with managing the patient. However, 93% of the medical records of patients transferred from other hospital contained insufficient information to adequately care for the emergency patients. In addition, most of the transferred patients had been transorted without prior information about transportation. Conclusion: Within the near future, a medical information center equipped with a computerized system should be operated to exchange medical data. As most general hospitals are operating the OCS(order communication system), EMR(electronic medical record), telemedicine, and PACS(picture-archiving communication system), medical information can be exchanged freely in real time if a code standard and HL7(Health Level 7) can be established.

      • 사각형 마이크로 스트립 선열 안테나의 설계에 관한 연구

        오승엽,민경일 충남대학교 공업교육연구소 1984 論文集 Vol.7 No.2

        The purpose of this study is to provide an equivalent network and design procedure for square and rectangular shaped linear array microstrip antennas. First, the characteristics of microstrip-line are described. Second, the antenna parameters. such as equivalent admittance, radiation pattern, resonant frequency and directivity of single slot are derived. Third, a design procedure for open-ciruit half-wave resonator and for high gain microstrip linear array antennas are considered. Finally, X-Band antennas of single-element, four-element and sixteen-element linear array with same resonant frequency are built by photo-etching techniqes and tested. The measured gain is 18[dB] and the side-lobe level was measured to 11[dB] for the sixteen-element two dimensional array. Its gain is increased 11[dB] and its beam-width is decreased 22° than those of single-element. The results show that the method presented in this paper has sufficient generality and accuracy to be applicable to design problems of microstrip array antennas.

      • KCI등재

        서울시 정수장 유입 원수내 미량유해물질의 조사

        오병수,김경숙,주설,강준원 한국물환경학회 2004 한국물환경학회지 Vol.20 No.3

        This study investigated the micropollutants present in raw water supplied for the several drinking water treatment plants in Seoul. The target sample waters were collected from the several sites, such as Jayang (JY), Kuui (KI), Paldang (PD) and Kangbuk (KB) at the Han-River stream. The analytical method used in this study enable us to detect about 300 kinds of chemicals commonly found in surface water at ppt level by GC-ion trap MS. In this study, the consideration on the analytic results focused on the four hazardous organics, such as benzenes, phenols, phthalates and pesticides. The numbers of each detected micropollutant were 1~8 kinds for benzenes, 1~7 kinds for phenols, 5~7 kinds for phthalates and 1~9 kinds for pesticides. For the pesticides, the higher concentration was detected in the water samples collected from PD and KB adjacent to the farming area, and at June and July, which is the busy farming season. The total concentrations of each micropollutants detected at all the sites were significantly lower than those of drinking water regulation in Korea as well as other advanced countries. However, the frequently detected micropollutants requires the steady and precise monitoring for the effective management of drinking water source.

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