목적 : 학습코칭이 대학생의 자기주도학습 능력 및 학업성취에 영향을 미치는지를 살펴보고, 자기주도학습이 학업성취에도 영향을 미치는지 알아보고자 한다. 방법 : 조별 학습 및 팀기반 학습을 6개월 이상 경험한 전남 소재 안경광학과 전공학생 86명을 대상으로 설문조사를 실시하였으며, 수집된 자료는 IBM SPSS Statistics 22를 이용하여 빈도분석, 기술통계량, 신뢰도분석, 회귀분석을 실시하였다. 결과 : 학업성취는 학습코칭과 자기주도학습에 양(+)의 상관관계가 있는 것으로 분석되었다. 학습코칭은 학업성취에 정적인 영향을 미치는 것으로 나타났으며(β=.503, p<.001), 전공만족도가 높을수록 학업성취도가 높은 것으로 나타났다(β=.351, p<.01). 학습코칭이 자기주도학습에 미치는 영향을 살펴본 결과, 유의한 영향을 미치는 것으로 나타났으며(β=.325, p<.01), 남자인 경우(β=.259, p<.01), 학점이 높을수록(β =.222, p<.05) 자기주도학습 수준이 높은 것으로 분석되었다. 자기주도학습이 학업성취에 미치는 영향을 알아보고자 회귀분석을 실시한 결과, 대학생의 자기주도학습은 학업성취에 영향을 미치고(β=.547, p<.001), 전공만족도가 높을수록(β=.404, p<.001) 학업성취에 유의한 영향을 미치는 것으로 나타났다. 결론 : 학습코칭은 대학생의 자기주도학습 및 학업성취에 큰 영향을 미쳤고, 전공만족도가 중요한 변인임을 확인하였다.

Presbyope has not clear vision with elderly changes. To introduce the essential preliminary examination for presbyope, we performed preliminary tests in 190 elderly patients with case history, slitlamp examination, pinhole test, Hirschberg test, pursuit, stereopsis, pupil reaction, Worth-4 dot test, Amsler grid test, dominant eye test. To perform an examination, the case history is clitical as it guides the whole examination. Chief complaints were epiphora, decreased visual acuity, floaters, hyperemia, eye pain, etc. From the information gained in the case history, we deduced a list of tentative diagnosis. Throughout the examination we decided whether additional tests. The 18.9% of patients didn't have improve visual acuity in pinhole test. Cause of reduced visual acuity in pinhole test was opaque of refractive media such as cataract or pterygium. In 44.7% of patients, stereoauity falls below 40s of arc. The 6.8% of patients have suppression of right or left eye. The 28.9% of patients have metamorphopsia or scotomas in Amsler chart test. Therefore, pinhole visual acuity helps to differentiate ocular pathology from lack of refractive media clarity. Amsler chart is also useful for monitoring age related maculopathy. We suggest that Jones dye test for tear drainage, pinhole test, Amsler grid test and Worth-4 dot test are essential for presbyope.

We examine the effects of the complexity of tax-related information on the issuance of analyst’s pre-tax income forecast and its value relevance. If analysts respond adequately to the needs of investors, they are more likely to provide a pre-tax income forecast. The provision of a pre-tax income forecast may indicate analysts’ confidence in assessing the quality of earnings. Thus, investors, in turn, would be more confident in the analysts’ pre-tax income forecasts if analysts provide both pre-tax and earnings forecasts than only the latter. Using a sample of Korean listed companies for 2005–2014, we find that analysts are likely to provide an implicit tax forecast when the volatility of the effective tax rate is low and the book-tax differences are small. We also find that when analysts provide pretax and after tax income forecasts, the value relevance for unexpected earnings increases. These results indicate that analysts are likely to be interested in corporate tax information and the complexity of tax-related information affects the availability of implicit tax forecasts. Furthermore, this study provides empirical evidence that when analysts provide both pre-tax and after tax income forecasts, investors have more confidence in analysts’ earnings forecasts, which results in greater investors’ responses.

This study examines whether auditors restrain the analysts’ opportunistic behavior as reviewing the companies’ interim reports. Analysts' forecasts show a walkdown pattern in which their optimism has decreased as the earnings announcement date has approached. At the beginning of the year, there is a lack of high-quality benchmark information that enables information users to judge the accuracy of analyst’s earnings forecasts. Thus, early in the year, analysts are highly inspired to disseminate optimistic forecasts in order to gain manager’s favor. In this study, we examine adequate benchmarks prevent analysts from disclosing optimistically biased forecasts. We conjecture that auditors’ efforts might mitigate analysts’ walkdown pattern. To test this hypothesis, we use data from Korea, where it is mandatory to disclose auditor’s review hours. We find that the analyst forecast’s walkdown decreases with the ratio as well as the number of audit hours. It implies that an auditor's effort in reviewing interim financial information has a monitoring function that reduces analysts' opportunistic optimism at the beginning of the year. We conjecture that the tendency will be more pronounced when BIG4 auditors review the interim reports. Consistent with the prediction, BIG4 auditors’ interim review effort is more effective in suppressing the analysts’ walkdown.