전문대학 세무 및 회계 관련 학과의 NCS 기반 교육과정 활용 실태 및 개선 방안

윤우영 ( Wooyoung Yun ),정원일 ( Wonil Jung ) 한국회계학회 2017 회계저널 Vol.26 No.6

NCS is an organization of the knowledge, skill, and attitude etc., which are needed for performance of jobs at industrial fields, systemized by the government in terms of industry sectors as well as level. It is a key tool for NQF establishment. However, due to misunderstanding of NCS in the education field, the burden of administrative work is adversely affecting professors rather than the original aim towards industrial field-oriented education. The purpose of this study is to propose the ways to improve performance of NCS-based curriculum through surveys and FGI primarily from the professors in tax and accounting related departments. In this study, first, it is necessary to focus on elimination of duplication and improvement on the widely used Competency Unit and Learning Module, second, the process of transferring NCS Competency Unit into education is needed and the applicability of Job Performance Evaluation Result should be improved, and Absolute evaluation(Pass/Non-Pass) or autonomous evaluation should be given to the NCS-based course, and third, activities related to classroom operation and evaluation are analyzed to eliminate duplicated activities so that teachers can concentrate on the essential role of education, finally, we proposed continuous Administrative and financial support for on-the-job training, improvement of laboratory environment, improvement of teaching and learning methods and evaluation methods, and industry-academy cooperation activities so as to enhance the field of education. The result of this study suggests ways to improve the performance of NCS-based curriculum and it can contribute to the realization of competence-based society by enhancing the competitiveness of tax and accounting departments.

국가직무능력표준(NCS)을 활용한 전문대학 세무 및 회계관련 학과의 경쟁력 강화 방안

윤우영 ( Yun Wooyoung ),김지영 ( Kim Jiyoung ) 한국회계학회 2017 회계저널 Vol.26 No.1

In this research, assessment of the current competitiveness of tax accounting departments in colleges was conducted by analyzing related industry, labor demand, job prospect etc. After then, proposals for raising the competitiveness are presented utilizing NCS, which is regarded a core policy for nurturing human resources. The following proposals can be presented for raising the competitiveness of tax accounting departments. First, development of curriculum based on NCS - 1) design of tailored curriculum considering the NCS basis and latest job qualifications (reflecting the core competency units), 2) development or reflection of curriculum which can enforce the basic skills for job based on NCS and preparation for the competency based recruitment, 3) revision of the curriculum to meet the requirements from the local society or industry. Second, running the curriculum for completion of specialized job abilities based on NCS - 1) concentrated training for accounting or tax related staff, clerks rather than professionals, 2) enforcement of the education and case study to prepare for the big data industry, 3) quality improvement for job training and assessment of the job ability and raising the employment rate. Third, continuous improvement of education quality - 1) continuous quality improvement(CQI) in NCS curriculum, 2) making the system for assessment of job qualifications and eventually, job matching. The last one can be, - 1) issuing the certificates focused on the job and passing the applicants who meet the job requirements, 2) giving extra points for the graduates of tax accounting departments in the exams for employment of civil servants or separate tests only for them. These were presented for raising the competitiveness. It is necessary to continue working on how to raise the competitiveness of tax accounting departments in colleges in response to the rapidly changing circumstances.

한국공학교육인증의 프로그램 교육목표 달성을 위한 평가 모형 개발

김명랑(Myounglang, Kim),윤우영(Wooyoung, Yoon),김복기(Bokki Kim) 한국공학교육학회 2008 공학교육연구 Vol.11 No.2

한국공학교육인증원의 첫 번째 인증기준인 ‘프로 그램 교육목표’는 두 번째 인증기준인 ‘프로그램 학습성과 및 평가’에 비해 용어로서의 익숙함은 있으 나, 실제 실천 방안이나, 인증평가를 위한 준비에 대한 이해는 부족하였다. 심지어 용어의 익숙함으로 인해 오히려 인증기준에 적절하지 않고 측정 가능하지 않은 추상적인 어휘를 사용하여 교육목표를 설정 하여 인증평가 시 부족사항으로 지적 받는 경우도 있었다. 본 연구는 인증에서 요구하는 성과중심과 수요자중심 교육의 철학을 만족하고, 교육프로그램의 지속적인 개선이 가능하도록 ‘프로그램 교육목표’ 에 대한 실천방안과 인증평가 준비에 대해 모형을 갖춰 제시하고자 한다. 본 모형은 ‘프로그램 교육목 표’ 기준의 5가지 하위 세부기준을 분석하여 이들도 모두 만족할 수 있는 방안을 제시하였다. 그러므로각 프로그램은 본 모형을 적절히 이용하여 자신들만의 특성화를 이룩할 수 있으며, 부차적으로 교육목 표에 대한 인증평가도 무난히 준비할 수 있으리라 기대한다. Though the ‘Program Educational Objectives’ is the first and important criterion in ABEEK s engineering education accreditation, exact meaning and implementation methods have not been understood well. It was often confused with ‘Program Outcomes’ and its implementation and evaluation methods do not reflected well on the concepts of “outcomes based and demand driven education”. A new implementation model for ‘Program Educational Objectives’ has been developed using step by step application. The model explains the meaning of every step (phase), and key constituents in each phase. The specialization and CQI of the program could be satisfied by appling the model properly.

프로그램학습성과 및 평가 실천을 위한 모형 개발 및 전략에 대한 연구

김명랑(Myounglang, Kim),윤우영(Wooyoung, Yoon),김동환(Donghwan, Kim),정진택(JinTaek, Chung) 한국공학교육학회 2007 공학교육연구 Vol.10 No.4

The ‘Program outcomes and assessment’ is an important criterion evaluating of engineering education in accreditation of engineering education. ABEEK prescribes program outcomes which are the basic capabilities in the application of the fundamental knowledge and practical tools of the engineering field. Also ABEEK asks to prove that all programs are constructed a proper educational curriculum and are satisfied program outcomes and CQI. Therefore program outcomes must satisfy both two key points. First, as a quality control aspect, engineering programs must prove that graduates of accredited programs can perform twelve capabilities. Second, as a continuous quality improvement aspect, accredited programs have to upgrade a level of engineering educational quality. Consequently the purpose of study is to introduce a new model for CQI and QC systems, implementing strategies as an actualizing of program outcomes.

프로그램학습성과 달성을 위한 평가도구 연구 : Part 3 졸업논문

김명랑(Myounglang, Kim),윤우영(Wooyoung, Yoon),김동환(Donghwan,Kim),정진택(JinTaek, Chung),김복기(Bokki Kim) 한국공학교육학회 2007 공학교육연구 Vol.10 No.1

Undergraduate thesis contains overall results that students has acquired to express their ability during four university years. Undergraduate thesis includes an ability to apply knowledge of engineering, communicate engineering logic and thinking effectively, and use the techniques, skills for engineering practice. In terms of an assessment tool for program outcomes, undergraduate thesis provides the results of the student with authentic, reflective, interactive and individuals features. Also undergraduate thesis provides an opportunity of improvement about curriculum and engineering program. To apply the excellency of undergraduate thesis, the principle of undergraduate thesis should be understood well and reflected the real state of engineering education. The basic concept of undergraduate thesis as a assessment tool of engineering program outcomes has been introduced. The rubrics for measuring of a specific outcome was also suggested.

한국공학교육인증의 프로그램 교육목표 달성을 위한 평가 모형 개발

김명랑(Myounglang, Kim),윤우영(Wooyoung, Yoon),김복기(Bokki Kim) 한국공학교육학회 2008 공학교육연구 Vol.11 No.4

한국공학교육인증원의 첫 번째 인증기준인 ‘프로 그램 교육목표’는 두 번째 인증기준인 ‘프로그램 학습성과 및 평가’에 비해 용어로서의 익숙함은 있으 나, 실제 실천 방안이나, 인증평가를 위한 준비에 대한 이해는 부족하였다. 심지어 용어의 익숙함으로 인해 오히려 인증기준에 적절하지 않고 측정 가능하지 않은 추상적인 어휘를 사용하여 교육목표를 설정 하여 인증평가 시 부족사항으로 지적 받는 경우도 있었다. 본 연구는 인증에서 요구하는 성과중심과 수요자중심 교육의 철학을 만족하고, 교육프로그램의 지속적인 개선이 가능하도록 ‘프로그램 교육목표’ 에 대한 실천방안과 인증평가 준비에 대해 모형을 갖춰 제시하고자 한다. 본 모형은 ‘프로그램 교육목 표’ 기준의 5가지 하위 세부기준을 분석하여 이들도 모두 만족할 수 있는 방안을 제시하였다. 그러므로각 프로그램은 본 모형을 적절히 이용하여 자신들만의 특성화를 이룩할 수 있으며, 부차적으로 교육목 표에 대한 인증평가도 무난히 준비할 수 있으리라 기대한다. Though the ‘Program Educational Objectives’ is the first and important criterion in ABEEK s engineering education accreditation, exact meaning and implementation methods have not been understood well. It was often confused with ‘Program Outcomes’ and its implementation and evaluation methods do not reflected well on the concepts of “outcomes based and demand driven education”. A new implementation model for ‘Program Educational Objectives’ has been developed using step by step application. The model explains the meaning of every step (phase), and key constituents in each phase. The specialization and CQI of the program could be satisfied by appling the model properly.

회계기초교육을 위한 회계학습프로그램 개발 및 효과성에 관한 연구

전재표 ( Jaepyo Jeun ),이병화 ( Byunghwa Lee ),윤우영 ( Wooyoung Yun ) 한국회계학회 2018 회계저널 Vol.27 No.5

Related to social changes like the Fourth Industrial Revolution, higher education is seeking ways to maximize learning outcomes through solving problems creatively by the development of teaching and learning contents utilizing media and self-directed learning methods. The purpose of this study is to develop a learning program of accounting that enables the learners who are new to accounting to easily learn the basic principles of accounting, to learn and understand the circulation process of accounting, and to verify the effectiveness of the developed learning program of accounting. The learning program of accounting is designed to help the learners to easily understand how account subjects can be recorded by the duality of transaction and how the amount can be increased or decreased by debit and credit balance and also hep the learners analyze the transaction and understand the results from the causal relationships. In addition, the inquiry function of the General Ledger and the Trial Balance was included, and the year-end adjustment journalizing is made possible to solve customized problems by using different input forms. It is also possible to inquire about the work sheet and financial statements, although it is a short form. As a result of verifying the effectiveness of the developed learning program of accounting, we find that it is more effective to use the learning program of accounting as an auxiliary tool for self-directed learning than to utilize a main tool. It is also effective to use the learning program of accounting as an auxiliary tool to support learner's self-directed learning, and the learning effect of the learning program of accounting is higher in the beginners who are not from Commercial High School or who do not obtain computerized accounting certifications.

Li/SOCl_2 전자에서 분말 리튬 음극의 영향

申台化,金琪鎬,尹禹永 대한금속재료학회 2002 대한금속·재료학회지 Vol.40 No.10

A lithium thionyl battery has been developed by using a compacted lithium powder electrode. Lithium powder of 10∼20 ㎛ mean diameter was fabricated safely by droplet emulsion technique. The charge capacity of a compacted powder electrode cell was longer than that of a conventional foil electrode cell. The TMV of a powder cell was also larger than that of a foil cell. The improved electrochemical properties of the powder cell might be indebted to the increased reactive areas and characters of the SEI of the powder electrode.