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        대학교양수학의 플립러닝과 플립 PBL 효과성연구

        김동률 한국융합학회 2018 한국융합학회논문지 Vol.9 No.6

        대학 교양수학은 이공계열에서 필수 과목으로 개설하고 있으나 성취도가 낮은 학생들은 학습에 어려움을 느끼고 있어 대안으로 자기 주도와 학습자 중심으로 효과성이 높은 교수법으로 잘 알려진 플립러닝이 제시되고 있다. 그러나 이 교수법에서도 몇 가지 문제점들이 지적되고 있어 플립러닝에 대한 대안적 방법으로 PBL을 플립러닝에 적용한 플립 PBL 수업을 교양수학 과목에 적용하여 기존 플립러닝 수업의 문제점을 보완하고 수학에 대한 흥미를 높일 수 있는지의 효과성을 알아보고자 한다. 본 연구에서는 플립 PBL 수업을 적용한 실험집단과 기존 플립러닝 수업을 적용한 통제집단의 비교연구에 서의 교육적 효과성을 알아본 결과 첫째, 지필고사 결과에서는 실험집단이 통제집단보다 평균이 22점 이상 높게 나타나 학 업성취도 향상에 효과가 있는 것으로 나타났고 둘째, 성찰저널 분석에서는 통제집단과 대조적으로 실험집단에서 수학의 흥 미도 향상에 대한 긍정적인 내용이 많아 흥미도 변화에도 긍정적 효과가 나타나 이교수법이 기존의 플립러닝을 보완할 수 있는 교수법으로 확대 적용되기를 기대한다. The college liberal arts mathematics is opened as a required course in science and engineering field, but students with low achievement experience difficulty in learning. Therefore, flip learning, which is well known as an effective teaching method based on self-led and learner, is suggested as an alternative. However, some problems are pointed out in this pedagogy. As an alternative to flip learning, we apply flip PBL classes that apply PBL to flip learning to general math subjects to supplement the problems of existing flip learning classes and increase interest in mathematics I want to know the effectiveness of whether it can be done. In this study, we investigated the educational effectiveness of the comparison study between the experimental group applying flip PBL class and the control group applying the existing flip learning class. First, the experimental group showed higher than the control group by 22 points Second, in the reflection journal analysis, in contrast to the control group, there was a positive effect on the improvement of the interest of the mathematics in the experimental group, It is expected that it will be applied as a teaching method that can complement the learning.

      • 회계규제의 논거와 경제적 결과

        김동률 부산 외국어 대학교 2004 外大論叢 Vol.28 No.-

        Accounting regulation refers to explicit legislative and administrative controls over the process of selection of specific alternative reporting method, measurement systems, and disclosure techniques form among all that might be avaliable for financial reporting by business enterprises. The fundamental dispute over regulation has been between those who consider that it is necessary and those who do not. The ground for reporting regulation is that there is economic disequilibrium. On the other hand, those who consider that regulation is not necessary contend that it entails costs being incurred by information producers; That these are not justified in terms of the pricing mechanism for securities; and that mechanism already exit for adequate disclosure of an adequate quality without regulatory intervention. This article attempts to develop an framework for the consideration of issues regarding financial reporting regulation. In doing so, information is viewed as an economic commodity. The issue will be viewed as regulating the flow of information to the investment community. Economic issues fall into two major categories : issues of efficiency and issues of equity. The first category is concerned with the most efficient means of achieving some specified result. Movement to a more efficient solution could in principle result in everyone in the economy being in a more preferred position(or at least as preferred a position) with no one being in a less preferred position(called a Pareto optimal solution). The second category, issues of equity, deals with the choice among efficient solutions in which each solution will leave some individuals better off. Issues on how wealth should be distributed among individuals in the economy is one example of an issue of equity. The government becomes involved in both types of issues. However, the rationale for governmental intervention can vary considerably depending upon the type of issue involved. Therefore, it is imperative to state the extent to which the rationale for disclosure regulation rests on efficiency or equity considerations. In general, the government has a variety of means available to deal with these issues, including the enforcement of private contracts, the definition and enforcement of property rights, taxation, regulation, and direct ownership. The Securities Acts provide two primary means by which the flow of information to investors is affected. First is the general antifraud provisions; the second is the power to explicitly mandate financial reporting via the SEC filings and annual reports to shareholders. This article examines the political process's effect on management's choice of accounting practice. The reason the political process affects accounting practice is because information, lobbying, and coalition costs are assumed to be positive. Economists views the political process as a competition for wealth transfers. Because information, lobbying, and coalescing to affect the political process is costly, some individuals decide to remain ignorant, just as some shareholders remain ignorant of the firms they own and free ride on other's monitoring. But if the magnitude of monitoring costs to reduce managerial opportunism and wealth transfers is substantially larger in the political process than in the market process, the political will exhibit more opportunistic behavior than the market process. To the extent that a given firm is subject to potential wealth transfers in the political process, its managers is hypothesized to adopt accounting procedures that reduce the transfer. In particular, managers of firms that are blamed for a “crisis” are more likely to use accounting procedures that reduce expected earnings and the variance of earnings that are managers of firms that are not subject to these political pressures. Managers of regulated firms also take account of how their regulators use the reported numbers. In this article the nature of political process and information's role in that process are described, and then the effects on accounting are detailed. Based on the economic analysis of the political process and its impact on accounting, the management's arbitrary behavior and the economic consequences of accounting of accounting regulation are discussed.

      • 상업교육의 발전 방향에 관한 연구

        김동률 부산외국어대학교 교육대학원 1999 敎育論叢 Vol.- No.-

        Today's information-oriented society has greatly changed the educational environment of the commercial high schools in korea together with the changes in economic conditions and the development of science and the technology, and the trend of specialization and diversification In commercial and economic activities Is compellingly requiring the reforms of commercial education. This study aims at analyzing the changes in the issues and present situations of commercial education. Through the results we can find some useful implications for the revitalization of commercial education. Chapter Ⅰ. shows the purpose and method. In the Chapter Ⅱ, we analyze the environmental changes of commercial education. In the Chapter Ⅲ, the developing process of our commercial education is presented. In the Chapter Ⅳ, the Goals and direction for commercial education are presented. According to the analysis of above chapters, we suggest the ways of the revitalization of commercial education In response to the changes of environment. In the Chapter V, it summarizes the results of the study, which are as follows. First, the educational goal of commerce must be rearranged for the better educational system and content. Second, in order to increase the quality of teachers, such requirements as re-training of teachers and specialization of teacher's certification are essential. Third, the curriculum in commercial high school should be reorganized and various new subjects should be added to them in order to provide the flexibility and specialization for the graduates in their job finding. Fourth, for the graduates preparing the information age, more productive computer education should be enhanced, Fifth, since each department does not have its distinct specification, it should be specialized into various courses to meet the demands of our society and provide them with the skills, knowledge confidence, self-discipline, and self-motivation to become successful, contributing, responsible members of an information-oriented society.

      • 비판회계학의 방법론 연구

        김동률 부산 외국어 대학교 2000 外大論叢 Vol.21 No.1

        This paper outlined critical theory and presented arguments for its use in seeking to understand and change accounting systems in organizational contexts. This paper presented theoretical arguments for the relevance of critical theory in understanding and changeing accounting systems in practice. In particular a case was argued for utilising Habermas' interpretation of critical theory. The following sections looked in detail at Habermas' methodological approach for this important accounting concern. Despite some difficulties with the approach it is held to possess some extremely attractive properties which could take our current inadequate appreciation of accounting systems, as interrelated social and technical phenomena, to new important levels. With this in mind the aproach should be viewed alongside the other new methodologies for this concern which are currently emerging.

      • 노동조합에 대한 기업정보 공개 : 입법상의 배경과 국제간 비교를 중심으로

        김동률 부산외국어대학교 사회과학연구소 1990 社會科學論叢 Vol.5 No.-

        Legislation on disclosure of information has been growing both nationally and internationally. The purpose of this artic1e is twofold : first we shall look at some international experience in the practice of disclosure-this is important insofar as such practice may influence po1icy by example, as has certainly been true of American labour law in the case of the U.K., or even directly, where European developments may affect the legislation of member states of the E.E.C.; secondly, we shall review critically recent1y proposed or enacted statutes which deal with disclosure of company information to trade unions and/or employees as they relate specifically to the United Kingdom. In the United States and the United Kingdom the main problem from the union viewpoint is the weakness of the law itself. In both countries the glaring defect in the limited scope of the disclosure obligation to bargain and yet the disclosure obligation arises only when there is bargaining. In the United Stated States the scope of bargaining is itself confined by law. In both countries the law rests on an adversary model of industrial relations. Within the legal framework this has promoted, employers are quick to defend managerial prerogatives and reluctant to disclose information freely. Unions therefore suspect that whatever information is disclosed beyond the traditional or legal minimum is disclosed only because it tends to support the employes’s position. Indeed it might be argued that, paradoxically, suspicion may increase rather than decrease as a result of the legislation. The European approach to the question of disclosure company information is to see it as part of the development of industrial democracy and worker participation. Most continental European countries have, in fact, for many years accepted the general philosophy of worker participation in management and have established, via legislation, a set of formal institutions through which this process may be implemented. From the union viewpoint, the law and practice on disclosure in Sweden is a considerable improvement. The scope of the disclosure provisions and the related bargaining obligation is much wider. The system itself is less adversarial and more co-operative. Yet there are problems in Sweden too. One of the major problems relates to the crucial issue of timing. Reluctant employers can be compelled to disclose information, but it is very difficult in a law to stipulate when disclosure must occur. Disc10sure during the decision-making stage affords the union an opportunity to be an active force in the decision-making process, whereas disclosure after the alternatives have been considered and the decision taken leaves the union in the position of either acquiescing or attempting to persuade management to change its mind. Timing is the acid test of the employer’s good faith in disc10sure and bargaining behaviour. The national systems surveyed in this artic1e all demonstrate that the law on disc10sure of information is restricted in what it can do to move the process beyond the limits of the traditional attitudes of both parties and the organisational capacities of the unions. Certainly broader legislation can have the merit of prodding reluctant employers to disclose information and may act as a catalyst on the union side. But legal rights alone are of little use in the absence of favourable attitudes and institutions.

      • KCI등재

        대학수학의 메이커수업 요인이 대학생의 수학에 대한 흥미와 태도에 미치는 영향

        김동률 중소기업융합학회 2020 융합정보논문지 Vol.10 No.10

        본 연구에서는 대학수학 메이커수업 특성의 요인인 강사역량, 교육프로그램, 교육서비스, 물리적 교육환경 요인과 대학생 들의 수학에 대한 흥미 및 태도 간의 영향관계를 검증하는 것을 목적으로 하였다. 부산권 소재 대학교에 재학 중인 이공계열 남녀 대학생 228명을 대상으로 설문조사를 실시하였고, SPSS 26.0 프로그램을 활용하여 실증분석을 수행하였다. 연구결과 첫째, 대학수학 메이커수업 특성 요인 중 강사역량(β=.349, t=6.380, p<.001), 교육프로그램(β=.361, t=5.650, p<.001), 물리적 교육 환경(β=.196, t=3.281, p<.01) 요인이 대학생의 수학에 대한 흥미에 유의미한 정(+)의 영향을 미쳤다. 둘째, 대학수학 메이커수업 에 대한 흥미(β=.349, t=6.380, p<.001) 요인은 대학생의 수학에 대한 태도에 유의미한 정(+)의 영향을 미치는 것으로 나타났다. 셋째, 대학수학 메이커수업 특성 요인 중 강사역량(β=.340, t=6.365, p<.001), 교육프로그램(β=.352, t=5.559, p<.001), 물리적 교육환경(β=.226, t=3.537, p<.01) 요인이 대학생의 수학에 대한 태도에 유의미한 정(+)의 영향을 미치는 것으로 나타났다. 본 연구의 결과를 통해 대학수학 메이커수업의 교육프로그램 수준과 강사역량이 높고, 물리적 교육환경이 뛰어날 때, 대학생의 수학 에 대한 태도 뿐 아니라 궁극적으로 수학에 대한 태도에도 긍정적인 영향을 미칠 수 있다는 결론에 도달하였다. In this study, the objective of this study is to verify the effects between lecturer’s capability, education program, education service, and physical educational environment factors, and university students' interest in and attitude toward mathematics. A survey was conducted on 228 male and female students in science and engineering majors attending universities in the Pusan metropolitan area, and empirical analysis was conducted using the SPSS 26.0 program. The research results are as follows. First, among the characteristics of college mathematics maker classes, instructor competency (β=.349, t=6.380, p<.001), educational program (β=.361, t=5.650, p<.001), and physical educational environment (β=.196, t=3.281, p<.01) had a significant positive (+) effect on college students' interest in mathematics. Second, the factors of interest (β=.349, t=6.380, p<.001) in college mathematics maker classes were found to have a significant positive (+) effect on college students' attitudes toward mathematics. Third, among the characteristics of college mathematics maker classes, instructor competency (β=.340, t=6.365, p<.001), educational program (β=.352, t=5.559, p<.001), physical educational environment (β=.226, t=3.537, p<.01) was found to have a significant positive (+) effect on college students' attitudes toward mathematics. Through the results of this study, it was concluded that when the level of education program and teaching ability of the university mathematics maker class are high and the physical educational environment is excellent, it can have a positive effect not only on the university student's attitude towards mathematics but ultimately on the attitude of mathematics.

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