RISS 학술연구정보서비스

검색
다국어 입력

http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.

변환된 중국어를 복사하여 사용하시면 됩니다.

예시)
  • 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
  • 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
닫기
    인기검색어 순위 펼치기

    RISS 인기검색어

      검색결과 좁혀 보기

      선택해제
      • 좁혀본 항목 보기순서

        • 원문유무
        • 원문제공처
          펼치기
        • 등재정보
          펼치기
        • 학술지명
          펼치기
        • 주제분류
          펼치기
        • 발행연도
          펼치기
        • 작성언어
        • 저자
          펼치기

      오늘 본 자료

      • 오늘 본 자료가 없습니다.
      더보기
      • 무료
      • 기관 내 무료
      • 유료
      • 가족생활교육 프로그램의 개발에 관한 연구 동향 분석

        장진경,원소연 숙명여자대학교 건강·생활과학연구소 2006 生活科學硏究誌 Vol.- No.22

        Korean society with low fertility rate and high divorce rate crisis has been tried very hard to find out alternatives to solve these social problems. These efforts resulted in increasing the development of family life education programs. One of the characteristics for family life education is multidisciplinary so that family life education programs have been development in various different academic fields. Therefor, this is the time to establish database for family life education programs which were developed so far. The purpose of this study is to examine research trend in the field of family life education programs in Korea. For this purpose, 228 family life education programs developed during the last 10 years were analyzed. Frequencies, percentages were used for this analysis. The results of this study were as followed: First, family life education programs were very actively developed in Home Management field compared to other academic fields such as Social Work, Education, Psychology, and so on. Second, in terms of family life education program subjects, a family dynamics subject was mainly used. Third, with program participative, most family life education programs were focused on participants in early adulthood and families with childbearing. Finally, with respect to the fact that whether or not effective study was published, 71.5% of family life education programs had effective study results.

      • 보육교사의 아동학대 인식과 신고의무에 대한 태도

        김소연,윤혜미 충북대학교 교육 ·생활연구소 생활과학연구센터 2003 생활과학연구논총 Vol.7 No.1

        The purpose of this study was to find out the perception of child abuse and attitudes toward reporting among educare center teachers who were specified as the mandatory reporters of child abuse in Child Welfare Law amended in 2000. The subjects of this study were 312 preschool teachers, 231 from urban and 81 from rural area, Self-administered social survey method was employed. The data were analyzed by frequency, percentage, mean(M), standard deviation(SD), t-test, Chi-Square, Person correlation using SPSSWIN program. The results are as follow ; (1) Educare center teachers were highly perceptive of child abuse and quite alert to the occurrence of child abuse. Preschool teachers in the rural area tended to experience higher number of child abuse occurrence than those who in the urban area. (2) Significantly low reporting rate was observed. While 29.8% of educare center teachers had experiences of child abuse observance, only two teachers among them had reported to the authority. The reasons appeared that the most of educare center teachers are not aware of the proper timing for reporting and they don't have the correct information concerning child abuse reporting. Only 26.9% of the subjects, answered that they would report the child abuse cases to the proper authority. It was shown that the child abuse reporting behavior was affected by what happenes after reporting and the extent of their perception of seriousness of the child abuse. It was found that they had not had any formal educational opportunity on the subject of child abuse and reporting, Most of the subjects indicated the need for frequent on-the-job training and workshops on the issue.

      • KCI등재

        예비 중등과학 교사들의 물체의 운동 개념의 과학사적 관점 분석

        주지영,김소연,백성혜 한국과학교육학회 2004 한국과학교육학회지 Vol.24 No.6

        이 연구에서는 물체의 운동에 대한 과학사적 변천을 아리스토텔레스 시대부터 뉴턴의 관점까지 다양하게 구분하고, 이를 토대로 설문지를 개발하였다. 설문지는 운동의 원인, 운동의 형태, 운동에서 보존되는 양의 개념을 포함하며, 이를 예비 중등 과학 교사들에게 투입하여 이들의 응답을 과학사적 관점으로 분석하였다. 연구 대상은 물리 교육을 전공하는 대학교 2학년생 20명과 다른 과학관련 교육을 전공하는 대학교 2학년생 34명이었다. 연구 결과, 물리교육을 전공하는 중등 예비교사들은 다른 과학관련 교육을 전공하는 예비교사들보다 운동의 원인이나 운동의 형태에 관련된 개념에서는 관성과 뉴턴의 힘 개념을 가지고 있는 비율이 높았다. 그러나 이들은 전공에 상관없이 운동에서 보존되는 양에 대한 개념을 알아보는 설문지에서 운동량을 속력에 비례하는 것으로 이해한 데카르트의 관점이나 운동 에너지가 보존된다는 호이겐스의 관점을 가지는 비율이 매우 높았으며, 상대적으로 운동량을 속도에 비례하는 것으로 이해하는 뉴턴의 관점을 가지고 있지 못하였다. In this study, various scientific viewpoints of 'motion of objects' were analyzed from the Aristoteles age to the Newton age. From the analysis, a questionnaire was developed which was including causes of motion, forms of motion, and preservation quantity of movement. The conceptions of pre-service science teachers were researched by the questionnaire developed in this study based on the science historical viewpoints. The subjects were twenty sophomore students of physic education major and thirty four of other science education major who majored common science education also in a college. Most of the pre-service teachers of physical education major had inertia and Newton's force conception related to the question situations of 'causes of motion' and 'forms of motion'. But a lot of the pre-service teachers of physic education major and other science education major had viewpoints of Descartes or Huygens related to the question situation of 'preservation quantity of movement'. Only few pre-service teachers regardless of major had Newton's viewpoint which represented in current Korean science curriculum for secondary school.

      • KCI등재
      • KCI등재

        Co-contamination of Aflatoxins with Ochratoxin A and Zearalenone in Thuja orientalis Semen

        So Yean Cho,Shin Jung Kang,Joohee Jung,Byeong Ok Jeong,Choon Sik Jeong 한국독성학회 2009 Toxicological Research Vol.25 No.3

        Korea is representative of a country that consumes herbal medicines; most of the herbal medicines circulating in South Korea have been imported from developing countries in Southeast Asia, such as China and Indonesia. Recently, domestic hygiene and safety are issues that have come to the forefront, because herbal medicines currently in circulation could possibly contain contaminants or residues. Furthermore, the appearance or discovery of harmful new species due to environmental and industrial developments is becoming a social problem. Therefore, it may be necessary to consider and investigate these matters on a continual basis. Recently, mycotoxin contaminations in such foods as cereals, nuts, and powdered red pepper have been reported. They have become a problematic issue; the possibility of contamination in herbal medicines has also been considered. Nevertheless, recognition of and research into mycotoxin contamination in herbal medicines has been scarce because herbal medicine is used in only a few nations. In this research, we identified contamination by aflatoxin which is known to be the most potent mutagenic, carcinogenic, and teratogenic mycotoxin in Thujae Semen, a herbal medicine. We also found co-contaminations involving other mycotoxins, including ochratoxin A and zeraleanone.

      • KCI등재
      • KCI등재

        Effect of CEO-executive Connections on Earnings Management and Detection

        So Yean Kwack 한국전문경영인학회 2021 專門經營人硏究 Vol.24 No.2

        최고 경영진은 전반적인 기업지배구조를 형성하는데 중요한 역할을 한다. 하지만 최고 경영진간의 연결관계가 이익조정에 미치는 영향에 대한 선행 연구는 제한적이다. 본 연구 는 CEO와 임원들간의 연결관계를 측정하여, 기존의 네트워크를 통하여 형성된 연결관계 가 이익조정과 이익조정탐지에 미치는 영향을 살펴본다. 1999년부터 2013년까지 미국의 S&P 1500 기업을 대상으로 분석한 결과는 다음과 같다. 첫째, CEO와 연결관계가 있는 임원의 비율이 증가함에 따라 발생액 이익조정이 증가하는 것으로 나타났다. 반면, CEO 와 임원들간의 연결관계는 실질활동을 통한 이익조정과 유의한 상관관계가 없는 것으로 나타났다. 둘째, CEO와 연결관계가 있는 임원의 비율이 증가함에 따라 이익조정탐지는 감소하는 것으로 나타났다. 본 연구는 CEO와 임원들간의 연결관계가 이익조정의 가능성 을 평가하는데 중요한 요인임을 보여줌으로서 규제당국에게 시사하는 바가 있을 것으로 사료된다. While the top management team is important in shaping the overall governance within the firm, there is limited research on how top management team relationships affect earnings management decisions. This study uses connections between the CEO and the top non-CEO executives to examine whether having previously formed relationships affect their earnings management activities and detection thereof. Using 6,582 S&P 1500 firms in the U.S. from 1999 to 2013, I find that as the percentage of executives with connections to the CEO increases, so do discretionary accruals. In contrast I do not find any association between connections and real earnings management. I also find that the greater the percentage of executives with connections to the CEO, the less likely accounting manipulation will be detected. This study should be useful to regulators and standard setters who are interested in assessing the likelihood of the firm engaging in accounting manipulations as this study documents that connections between the CEO and the non-CEO executives is an important determinant.

      • KCI등재
      • KCI등재

        CEO-Executive Connections and Informativeness of Discretionary Accruals

        So Yean Kwack(곽소연) 한국국제회계학회 2021 국제회계연구 Vol.- No.100

        [연구목적] 본 연구의 목적은 CEO와 경영진 간의 네트워크 연결이 재량적 발생액과 재량적 발생액의 정보성에 미치는 영향을 살펴보는 것이다. [연구방법] 본 연구는 2000년부터 2012년까지(13년간)의 미국의 S&P 1500 기업을 대상 표본(기업-연도별 6,253개)으로 삼아 회귀분석을 수행하였다. 재량적 발생액을 추정하기 위하여 4가지 모델을 사용하였다. (1) 존스모델 (Jones 1991), (2) 수정존스모델 (Dechow, Sloan, and Sweeney 1995), (3) 성과조정 존스모델 (Kothari, Leone, and Wasley, 2005), 그리고 (4) 성과조정 수정존스모델 (Kothari et al. 2005). 재량적 발생액의 정보성에 미치는 영향을 분석하기 위해서는 Subramanyam (1996)의 모델을 사용하였다. [연구결과] 주요분석의 결과는 다음과 같다. 첫째, CEO와 경영진 간의 네트워크 연결과 재량적 발생액과는 양의 상관관계가 있는 것으로 나타났다. 둘째, 이러한 연결 관계는 미래의 보고이익을 예측할 때 재량적 발생액의 정보성을 증가시키는 것으로 나타났다. 또한, 이 두 결과는 이익조정의 유인이 낮은 그룹에서 더 두드러졌다. 이는 CEO와 경영진 간의 네트워크 연결이 재량적 발생액을 통해 보고된 이익의 목적 적합성을 높인다고 볼 수 있다. [연구의 시사점] 본 연구는 CEO와 경영진 간의 네트워크 연결이 미래의 보고이익을 예측할 때 재량적 발생액의 정보성을 증가시킨다는 것을 보여줌으로써, 연결관계가 주는 긍정적인 효과를 실증적으로 입증한다. 이것은 CEO와 사외이사 간의 연결이 재무보고 품질에 부정적인 영향을 미친다고 문서화한 선행연구들과 달리, 경영진간의 연결관계가 재무보고의 품질을 높인다는 새로운 시사점을 제공한다. 또한 본 연구의 결과는 연결 관계가 기업의 지배구조에 미치는 부정적인 영향에 대하여 우려해온 입법자, 규제기관, 및 투자자들에게 유용할 수 있다는 점에서 공헌점을 가진다. [Purpose] The purpose of this paper is to examine the impact of the network connections between the CEO and the top management team on discretionary accruals and the informativeness of accrual component of earnings. [Methodology] This paper uses regression analysis of 6,253 S&P 1500 firm-year observations over a thirteen-year period between 2000 and 2012. Four different models are applied to estimate discretionary accruals. (1) Jones model (1991), (2) Modified Jones model (Dechow, Sloan, and Sweeney 1995), (3) Jones model after controlling for performance (Kothari, Leone, and Wasley 2005), and (4) Modified Jones model after controlling for performance (Kothari et al. 2005). To test the informativeness of the accrual component of earnings, this paper adopts the model used in Subramanyam (1996). [Findings] This paper finds a positive association between CEO’s network connections with the top management team and discretionary accruals, and finds that these connections increase the informativeness of discretionary accruals in predicting future earnings. Moreover, this paper also documents that such association is more prominent in the sample with low incentives to manipulate earnings. This is suggestive of connections between the CEO and the top management team increasing the relevance of the reported earnings through discretionary accruals. [Implications] This paper complements previous studies that document negative effect of network connections between the CEO and the directors on financial reporting quality by documenting a positive effect of CEO’s pre-existing network connections with the top management team on the informativeness of accruals in predicting future earnings. The findings of this paper may be important to legislators, regulators, and investors who have generally been concerned about the negative effects of connections on corporate governance.

      연관 검색어 추천

      이 검색어로 많이 본 자료

      활용도 높은 자료

      해외이동버튼