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      • KCI등재

        정보통신기술(ICT) 활용도가 제조원가구조에 미치는 영향

        임광택,구정호 한국관리회계학회 2020 관리회계연구 Vol.20 No.2

        [Purpose] Since the 1990s, the development of the information and communication technology (ICT) has enabled companies to create management performance by utilizing information and communication technology in various fields, especially in the case of manufacturing companies. The use of this technology has brought about a change in manufacturing cost structure. The purpose of this study is to provide implications for cost management by analyzing the impact of ICT on manufacturing costs. [Methodology] This study selects the IT utilization index, which is annually surveyed and announced by the Korea IT Industry Promotion Agency from 2009 to 2018, as a proxy for ICT utilization and as a subjective variable, and the manufacturing cost structure of manufacturers listed on the KOSPI and KOSDAQ markets as dependent variables After selecting, the effect of ICT utilization on manufacturing cost structure was analyzed through multiple regression analysis. [Findings] Studies showed that the material ratio, labor ratio, and expense ratio all showed significant results corresponding with the IT utilization index, which is an indicator of information and communication technology utilization. In particular, the ICT utilization index was inversely proportional to the material cost ratio, so the higher the ICT utilization, the smaller the proportion of the material cost in manufacturing costs became. With the labor cost and the expense ratio, it had positive relationships. This means that the higher the ICT utilization, the higher the proportion of labor costs and expenses in manufacturing costs, somore efficient cost management and cost management efforts of strategic managers are needed. [Implications] This study is meaningful not only in that it empirically analyzed the relationship between manufacturing cost and ICT at the present time of transition to the 4th Industrial Revolution era by reporting that the utilization of ICT directly or indirectly affects the manufacturing cost structure, but also in that it provides the direction of how to conduct cost management and the need for manufacturing cost disclosure. [연구목적] 1990년대 이후 정보통신기술(ICT)의 발전으로 기업은 경영에 ICT를 다방면에 활용하여 경영성과를 창출할 수 있게 되었고, 특히 제조기업의 경우 생산 및 기업 인프라와 업무시스템에 ICT를 활용함에 따른 제조원가구조의 변화를 가져왔다. 본 연구의 목적은 ICT가 제조원가에 미치는 영향을 분석하여 원가관리에 대한 시사점을 제공하고자 한다. [연구방법] 본 연구는 2009년부터 2018년까지 정보통신산업진흥원이 매년 조사하여 발표하는 IT활용지수를 ICT활용도의 대용치로 사용하고, 종속변수로 KOSPI, KOSDAQ시장에 상장된제조기업의 제조원가구조를 이용하여 다중회귀분석을 통해 ICT활용도가 제조원가구조에 미치는 영향을 분석하였다. [연구결과] 연구 결과로 재료비 비율, 노무비 비율, 경비 비율 모두 ICT활용도와 유의한 결과를보였다. 특히 ICT활용도는 재료비 비율과는 음(-)의 관계로 유의하여 ICT활용도가 높을수록제조원가에서 재료비가 차지하는 비중이 감소하였다. 노무비와 경비 비율과는 양(+)의 관계로유의함을 나타내었다. 이는 ICT활용도가 높을수록 제조원가에서 노무비와 경비가 차지하는 비중이 높아 효율적인 원가관리 및 전략적인 경영자의 원가관리 노력이 보다 필요함을 의미한다. [연구의 시사점] 본 연구는 정보통신기술(ICT)의 활용도는 제조원가구조에 직간접적으로 영향을 미침을 보고하여 4차 산업혁명시대로 전환하는 현시점에서 제조원가와 ICT 간의 관련성을 실증적으로 분석하였다는 점에서 의미가 있을 뿐 아니라 제조원가 공시의 필요성과 기업에서 원가관리를 어떻게 수행해야하는지 방향성을 제공한다는 점에서 의미가 있다.

      • KCI등재

        연습 방법의 다양성에 따른 뇌성마비인 보치아 경기의 던지기 수행능력

        임광택,최경훈 한국지체.중복.건강장애교육학회 2009 지체.중복.건강장애연구 Vol.52 No.2

        This investigation is aimed to prove positively the effect of variability of practice method on BOCCIA throwing skills of spastic disabled people. The subject were total 18 disabled people with Cerebral Palsy, who are adult disabled people who reside in Busan, with trouble of Brain Lesion level 1,2. This study made 3 group, Whole Teaching Method Group, Part Teaching Method Group, Mixing Teaching Method Group, using Purposeful Sampling. A target was marked far from 3m, 5m and 7m. Score was classified as 5 score(yellow), 4(red), 3(blue), 2(black), 1(white) from center to edge. Each group got 3 month of practice period, 1 month of cognitive phase, 1 month of associative phase and 1 month of autoactivation phase. For processing the data, the program SPSS 11.0 was used. Paired t-test was used to analyze the effect of motor learning according to the number of training in the pretest and after-test. One-way ANOVA was used to analyze the effect of training method(whole teaching method/part teaching method/mixed teaching method) according to training step (cognitive phase/ associative phase/automatic phase) and distance(3m/5m/7m). Duncan test was executed when it is significant. The results of throwing ability according to the training method, were as written below. First, In the Cognitive phase, there was no difference in the effect by training method. Second, In the Associative phase, there was no difference in the effect by distance 3m and 7m, but in distance 5m, there was obvious difference in the effect as this: whole teaching method > part teaching method > mixed teaching method. And for the total, the effectiveness was shown as whole teaching method > part teaching method > mixed teaching method. Third, In the autoactivation phase, there was no difference in the effect by distance 5m, but in distance 3m, there was difference in the effect as whole teaching method > part teaching method > mixed teaching method. And in distance 7m, there was difference as whole teaching method > mixed teaching method. And for the total, the effectiveness was shown as whole teaching method > part teaching method, mixed teaching method. 본 연구는 성인 뇌성마비인을 선정하여 보치아 경기의 던지기 과제를 이용하여 연습의 다양성에 따른 뇌성마비장애인의 보치아 경기의 던지기 수행에 어떠한 영향을 미치는가를 알아보고자 하였다. 뇌성마비인 18명을 대상으로 전습법, 분습법, 혼합법 세 집단으로 구성하여 양궁표적지를 각각, 3m, 5m,7m 떨어진 곳에 부착하여 실험을 하였고, 득점방법은 양궁표적지 가운데 노랑색은 5점, 빨강색은 4점, 파랑색은 3점, 검은색은 2점, 흰색은 1점으로 점수를 구분하였다. 각 집단의 과제 연습기간은 인지단계 1개월, 연상단계 1개월, 자동화단계 1개월로 총 3개월에 걸쳐 연습을 하였다. 본 연구의 자료처리를 위해 SPSS 11.0 프로그램을 이용하여 사전, 사후검사에서 훈련의 횟수에 따라 운동학습(motor learning)효과가 있는지를 분석하기 위하여 paired t-test 실시하였고, 운동학습단계별 인지(cognitive phase), 연상(associative Phase), 자동화 (automatic phase)단계와 거리(3m, 5m, 7m)에 따른 연습방법(전습, 분습, 혼합)을 타당성 있게 분석하기 위하여 one-way ANOVA를 실시하였으며 유의성이 있을 경우 Duncan test로 사후검증을 실시하여 그 결과는 다음과 같다. 첫째, 운동학습 단계 중 인지단계에서 연습방법(전습법, 분습법, 혼합법)간에는 차이가 나지 않았다. 둘째, 운동학습 단계 중 연상단계에서는 3m, 7m거리에서 연습방법에 따른 학습효과가 없었고, 5m에서는 전습법>분습법>혼합법 순으로, 합계에서도 전습법>분습법>혼합법 학습의 효과가 높은 것으로 나타났다. 셋째, 운동학습 단계 중 자동화단계에서 5m거리에서는 학습의 효과가 없었고, 3m에서는 전습법>분습법>혼합법 순으로, 7m에서는 전습법>혼합법 순으로, 합계에서는 전습법>분습법,혼합법 순으로 학습의 효과가 높은 것으로 나타났다.

      • KCI등재

        보치아 전임지도자의 전문성 형성에 관한 근거이론적 접근

        임광택,박진우,이현수 한국특수체육학회 2023 한국특수체육학회지 Vol.31 No.1

        This study aims to develop a theoretical model that can explain the professional development process and practice experience of a Boccia leader by an in-depth exploration of the professionalism formation process of a full-time Boccia coach, and suggest the direction of the Boccia coach training course in the future. Through theoretical sampling, five full-time coaches of Boccia of the provincial and provincial athletic associations for the disabled. As a result, by applying the grounded theory method of Strauss and Corbin (1997), concept derivation and paradigm were constructed, and a circumstantial model was developed. As a result of open coding, 249 concepts were derived. This was again composed of 40 sub-categories, and the sub-categories were finally categorized into 19 upper categories. As categories of causal conditions affecting the central phenomenon, 'knowing about Boccia sports', 'experiencing Boccia', 'motivation for choosing a leader', 'difference between the leader's reality and ideal', and 'employment environment' were identified. In addition to causal conditions, the categories of contextual conditions, which are situations or structural conditions that affect the central phenomenon, were 'lack of understanding of severe disabilities' and 'boccia values of severely disabled people'. The central phenomenon is a central thought or event about the action/interaction of the categorical relationship, and it was categorized as 'a lack of professional recognition' and 'a poor training environment'. The mediating conditions, which are the conditions that promote or operate the action/interaction strategy, were categorized into 'change of perception', 'transition period', 'leader's learning culture', and 'development of boccia'. Action/interaction strategies, which are intentional actions or responses taken to cope with or deal with the phenomenon, were categorized into 'making various efforts', 'developing based on educational experience', and 'practical knowledge development'. Sixth, the results of the action/interaction strategy were categorized into 'strengthening professionalism', 'continuously developing as a professional leader', and 'understanding severe disability'. Through this analysis process, this study deduced the core category of 'Development as a full-time leader through understanding severe disabilities', and finally presented a ‘situational model for the formation of professionalism of the full-time leader of Boccia’.

      • KCI등재

        동적 포맷팅 방식에 관한 연구

        임광택,이수연 한국통신학회 1993 韓國通信學會論文誌 Vol.18 No.5

        주기억 장치의 크기등과 같은 하드웨어적 특성에 구애받지 않고, 메뉴얼등과 같은 대용량 문서를 효과적으로 제작할 수 있으며, 단일 문서내의 서로 인접하지 않는 페이지간의 상호 참조나 하이퍼텍스트 응용의 링크 설정에 긴요한 동일 스크린내 복수개 페이지의 동시 표현과 같은 사용자 인터페이스를 실현할 수 있는 동적 포맷팅 방식을 제안한다. 또한 복수개의 문서중 각각의 특정 페이지를 선택적으로 동일 스크린내 표시함으로써 문서의 일부분을 발췌하여 다른 문서에 포함시키거나, 문서간 하이퍼링크의 설정 및 상호 참조등에도 유효하게 적용할 수 있다. 본 연구에서 제안한 방식은 X 윈도우 및 Motif를 이용한 WYSIWYG방식의 전자 출판 시스템의 연구개발의 일환으로 구현하였다. This paper proposes a dynamic formatting method for processing large amounts of document in a device independent manner. And it is very useful for cross-referencing among pages in a single document and for presenting multiple pages simultaneously. The method can be applied usefully to hypertext's application such as establishing a link and a cross-reference among pages in a multiple document. We implemented an electronic publishing system of WYSIWYG type using X window system and Motif graphical user interface.

      • KCI등재

        유우의 과배란 처리에 있어서 산유량, 분만 후 처리시기 및 계절이 체내수정란 생산에 미치는 영향

        임광택 韓國受精卵移植學會 2009 한국동물생명공학회지 Vol.24 No.1

        Multiple ovulation and embryo transfer (MOET) has the potential to increase the rates of genetic improvement in cattle. Thus this study was performed to investigate several factors influencing in vivo embryo production in Holstein cattle under field conditions. The donors were superovulated with Folltropin-V and combination method. From Day 10 onward, donors were superovulated by i.m., twice daily, administration of 400mg Folltropin-V given in a series of decreasing doses over a 4-day period: on the first day, 3.5ml; on the second day, 3.0ml; on the third day, 2.0ml; and on the fourth day, 1.5ml (20ml in total, equivalent to 400mg of NIH-FSH-P1). Estrus was induced by i.m. administration of 25mg prostaglandin on the sixth and seventh of FSH treatment. Estrus detection was performed twice daily beginning 24h after the first prostaglandin injection. Donor cows were artificially inseminated 12 and 24 h after first standing estrus with semen from a proven Holstein sire. Embryos used in this study were recovered Day 7.5 of the cycle (Day 0: first standing estrus). From 195 superovulated dairy cows, 2,104 eggs were recovered, of which 1,172 were classified as transferable embryos based on morphological evaluation of quality. The results are summarized as follows: 1. The numbers of recovered and transferable embryos did not significantly differ among the capacity of milk production that were < 10,000kg/305days (group 1), /305days (group 2) or > 12,000kg/305 days (group 3) (p>0.05, Table 1). 2. No differences in the numbers of recovered and transferable embryos were found among the donor's postparient days (p>0.05, Table 2). 3. Also, the numbers of recovered and transferable embryos of each superovulation seasons did not significantly differ among the four groups (p>0.05, Table 3). 본 연구는 고능력 유우 공란우의 이용 효율을 극대화하기 위하여 체내 수정란 생산을 위한 다배란 처리의 결과에 미치는 요인을 분석하여 안정적이고 효율적인 다배란 처리 방법을 제시하기 위한 목적으로 실시하였다. 공란우의 다배란 처리는 발정 주기 일째 POLLTROPIN-V(Vetrepharm, Canada) 400mg NIH-FSH-P를 4일간 12시간 간격으로 감량법에 따라서 주사를 하였다. 호르몬 주사 6, 7회 째 황체 융해 및 발정 유도를 위하여 (

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