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RISS 인기검색어
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- 저자 : 이재교 (검색결과 9 건)
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ARCS 모델을 활용한 개별화 동기유발 메시지가 수학과 학습동기 및 학업성취에 미치는 효과
이재교 안동대학교 교육대학원 2001 국내석사
This study aimed to find out the possibility of applying the ARCS model and the effect of motivating messages on learners' academic achievement and learning motivation by individualizing motivation factors A(Attention), R(Relevance), C,(Confidence) S(Satisfaction) and then applying the factors to mathematics which is low in academic achievement and motivation. For the purposes of the study, the question "Is there any difference in regard to learning motivation and academic achievement between the learning group which receives individually prescribed motivating message applying A, R, C, S factors and the group which doesn't? was asked. In the study, 43 students in the 3rd grade of ○○ elementary school, Andong, were randomly divided into 21 students for the experimental group and 22 students for the control group. In the experimental group, motivating messages applying A, R, C, S factors, which were modified according to investigator's observance, learner's motivation, and self-assessment were sent 12 times for 3 weeks. However, in the control group, motivating messages without applying the factors were sent. After the experiment, learning motivation tests and academic achievement tests were practiced. The t-test, which was composed of a motivating message applying A, R, C, S as independent factors and the mean score of learning motivation tests and academic achievement tests as subordinate factors, was practiced to check the difference of mean between the two groups. The level of meaningful degree was α=.05. The results of the study are as follows. First, the learning group which received individually prescribed motivating message applying A, R, C, S factors had a higher score than the group which didn't in the mean score of learning motivation tests. Second, the learning group which received individually prescribed motivating message applying A, R, C, S factors had meaningful score in academic achievement. These two results showed that A, R, C, S motivation factors were effective for improving learning motivation and academic achievement. The suggestions on the basis of the results of the study were drawn as follows; because learning motivation cannot be formed within a short period, along term research is required. There is a limitation of time to practice A, R, C, S model, so various messages and a method of application should be developed. In addition, other new criteria which can measure learning motivation need to be developed.
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敎師의 士氣昻揚에 관한 實證的 硏究 : 京畿道 水原市, 安養市의 中等 敎師를 中心으로
이재교 水原大學校 行政大學院 1992 국내석사
1. The purpose of the study The purpose of this study is summed up in the three items : (1) to identify the factors causing the secondary school teachers' low morale, (2) to examine the major problems relating to the teachers' low morale (3) to contrive the ideas of raising the teachers' morale and increasing the efficency of performance of their duties. 2. Procedures To find out the factors causing the teachers' low morale, the writer examined the previous studies dealing with it. The factors affecting the secondary school teachers' morale are generally known as follows : (1) types of leadership (2) salary (3) promotion (4) job security (5) human relations (6) working conditions (7) welfare and fringe-benefit (8) social status (9) teaching load and counseling (10) location of school. To meet with the purpose if this research, a form of opinionnaire called KTO (Korean Teacher Opinionnaire) developed by Korean Federation of Educational Associations was used. Out of 100 items of Original KTO, 37 items were selected and slightly modified. The total of 460 teachers from two cities and two counties in Kyong-ki Province was randomly chosen. Out of 460 respondents, 384 were found to be available. Selected materials were tested by five variables : (1) sex (2) region (3) age (4) rank (5) educational background (whther they graduated from the teachers' college or not) The analysis of questionnaires were dealt with by chi square technique,the value of which is considered significant at the 0.05 level. 3. Conclusion The results of the study are as follows : Women teachers and the teachers working in the outskirts think of the location of school as one of the factors causing the teachers' low morale. In the area of salary, the male teachers, the younger teachers, the lower ranking teachers, and the teachers who didn't graduate from the teachers' college consider it as one of the causes of low morale. In terms of promotion, the male teachers, the teachers working in the cities, the older teachers, the higher ranking teachers consider promotion as one factor causing teachers' low morale. As for the teaching load and extra-curricular work, the teachers working in the countrysides, the older teachers, the higher ranking teachers,and the teachers who got qualifications through a cetificate examination think that these are one factor of their low morale. As for social status, the teachers working in the cities, the lower ranking teachers, and the teachers from the teachers' college consider social status as a factor of their low morale. Finally, the teachers working in the cities, the yonger teachers, the teachers from the teachers' college, and the lower ranking teachers regard the management types of educational bureaucrats (or administrators) as a factor causing low morale. On the basis of these researches, some ideas of boosting the teachers' morale could be suggested as follows : Firstly, the level of the teachers' salary is much lower than that of the employees of business companies and even lower than that of government officials. Consequently, independent salary system must be established in a spirit of a favorable treatment of the teachers. Secondly, the problem of promotion system lies in narrow changes of winning promotion. This could be solved by building more small-scale schools, and by devising proper measures to favor older low ranking teachers. Thirdly, because school is different from other government offices, advice, consultation, cooperation and service will be more desirable than order. So school managers' democratic management of shcools will help boost the teachers' morale. Fourthly, the working conditions are very poor and extra work is too many. When these conditions improve, the teachers' abilities could be shown to the greatest extent and the future of education, or the future of the nation will be more promising.
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TRANSFER PRICING : ARM’S LENGTH STANDARD OR FORMULA APPORTIONMENT
이재교 Indiana University at Bloomington 2004 해외박사
국제조세법상 이전가격제에서 이전가격결정방법으로 정상가격법(Arm's Length Method)이 일반적으로 받아들여지고 있다. 그러나 정상가격법의 가장 큰 단점은 정상거래가격을 찾을 수 없는 경우가 매우 흔하다는 것이다.이러한 경우 원가가산법, 이익분할법 등의 대안이 사용되고 있으나 과세구역별로 적절한 소득 배분을 하는 데에 한계를 보이고 있다. 특히 이전가격문제로 과세당국과 법률분쟁이 발생할 경우 기업은 그 가격의 정당성을 입증하기 위하여 엄청난 시간과 비용을 투여하여야만 한다. 그래서 그 대안으로 제시되고 있는 것이 통합이익배분법(Formula Apportionment Method)이다. OECD모델협약 제7조 제4항에서 임의 선택으로 택할 수 있는 방법으로 제시되어 있고, 미국에서 주사이의 이전가격 결정방법으로 개발`발전되어 온 방법이다. 이 방법은 특수기업간의 이익을 통합한 다음, 그 이익에 대한 기여도에 따라 그 소득을 각 과세관할구역에 있는 경제주체별로 배분하여 과세될 소득을 결정하는 방법이다. 이익에 대한 기여도는 각 과세관할구역에 투여된 노동력,자본,매출액을 비교하여 결정한다. 통합이익배분법의 장점은 경제적 실질에 부합한다는 것이다. 정상가격법은 특수관계에 있는 기업 사이에 특수 관계가 없는 것으로 가정하고 가격을 결정하는 것은 비현실적이다. 이에 반하여 통합이익배분법은 특수관계 있는 기업들 사이의 거래는 의미가 없으므로 이를 내부자거래로서 무시하여 이익을 통합한 다음 그 기여도에 따라 배분하는 것이 경제적 실질에 부합한다. 그리고 이 방법의 가장 큰 장점은 특수관계기업들 사이에 이전가격을 조작하여 소득을 다른 과세관할권으로 이전할 유인이 별로 없다는 것이다. 가격을 조작하더라도 결국 이익을 통합하여 배분될 것이기 때문이다. 이에 반하여 정상가격법은 많은 경우 이전가격을 조금만 조작하더라도 조세회피 효과가 매우 크므로 가격을 조작할 유인이 크다. OECD모델협약은 통합이익배분법에 대하여 매우 적대적인 태도를 취하고 있다. 이 제도가 미국에 유리한 것으로 생각하는 경향이 있는 듯하다. 그러나 그 근거는 미약하다. 통합이익배분법의 장점을 고려할 때 모델협약 제7조 제4항(고정사업장의 소득귀속에 관한 규정)에서 임의 조항으로 채택한 바와 같이 특수관계기업들 사이의 소득 귀속 방법으로도 선택적인 방법으로 도입을 고려할 필요가 있다. There have been two main approaches to determine transfer prices. One is the arm's length standard, and the other is the formula apportionment approach. The arms length standard has been used in most industrialized countries since the early 20^(th) century. However, it is doubt that the arm's length approach effectively prevents multinational enterprises from tax evasion. Considerably flaws of the arm's length approach are its difficulties in finding comparable transactions as well as its unrealistic assumption, its uncertainty, and its administrative burden. Thus, the formula apportionment has been supported as an alternative to the arm's length standard. The formula approach combines whole profits of a group of related enterprises and next apportions it to each member of the group by using a pre-determined formula. This approach apportions total profits of the group in accordance with the contribution of each member of the group. The formula apportionment may create a fairer distribution among competing tax jurisdictions than does the arm's length approach. The formula apportionment must be adopted as transfer pricing rules.
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