As a result of the execution of the import liberalization and local autonomy with WTO system launching, centralized rural extension service converted to localized rural extension service. This advent of globalization and localization era affects our over all agricultural condition, moreover the duty and role of rural extension organization which take complete of rural extension, is compelled to diversified and specified technology. In this study, first we will investigate the change of agricultural, rural community, and local rural extension service in globalization and localization era. Second we will analyze the confronted problems of local rural extension service. With this study's outcome for basis, we will present new role and direction of local rural extension service which can contribute to local agricultural development.

이 논문에서는 가상현실로 잘 알려진 인간과 컴퓨터 상호 작용에서의 3차원 음장 재생을 위한 요소 기술을 논하였다. 이 연구의 목적은 가상 공간과 같은 가상 환경을 갖는 선박 조종 시뮬레이터의 구현 가능성을 검토하는데 있다. 이 연구에서는 머리 전달 함수(HRTF)를 이용한 3차원 음장 재생에서의 몇가지 핵심 기술을 고찰하고, 필터 탭수를 줄이기 위한 방법과 3차원 음장에서의 불연속 영역을 보간하기 위한 방법을 기술하였다.

본 논문은 선박 기관사의 실무 능력 평가를 위한 CAI 시스템의 설계와 구현에 관한 것이다. 지금까지 실무 기관사들을 위한 평가 시험은 주로 필답 시험과 구두 시험에 의존해 왔지만, 컴퓨터를 이용할 CAI 시스템을 사용함으로써 평가에 걸리는 시간을 단축할 뿐만 아니라 효율적인 평가를 할 수 있다. 시스템의 구성은 영역 지식, 질문, 예제 등으로 구성되어 있으며 13 관련 분야에 바탕을 두고 있다. 이 시스템의 사용자는 교사, 실습생, 학생, 선박관련 전문가들이 될 수 있다. 또한 이 시스템을 Client/server 환경으로 확장하기 위하여 Oracle 7.3과 PowerBuilder 5.0을 이용한 실험적인 환경을 설계하고 대표적인 Client page를 보여주고 있다.

The awareness of the nutrition labeling of 82 food producers and 668 government officials was assessed and compared, from May to June in 1994, to that of consumers. Compared to 82.4% of cosumers, 48.1% of producers and 47.8% of officials answered that nutrition labeling is necessary. 48% of producers expected a modest food price rise, but 70% thought food sales would not be affected with nutrition labeling. While being worried about the regulatory difficulties and the increased work load given the inadequate implementation of the current food labeling system due to insufficient personnel, 50.2% of officials wanted the new nutrition labeling system to be introduced within 1~2 years. Contrary to the general dissatisfaction with the system and the lack of confidence in it on the part of consumers, producers thought that they currently provide sufficient food information for consumers, and that consumers had much confidence in it. Producers and officials were more found worried about consumers' inadequate understanding and inactive use of the system in contrast to the widespread and welcome support on the part of consumers. But it was fully agreed by all that education and awareness is crucial for the successful implementation of nutrition labeling system.

Consumer awareness of current food labeling system and new nutrition labeling system which the government considers to adopt widely was assessed, from May to June in 1994, for 423 adults living in Seoul. Being highly conscious of food safety, they thought the current food label did not provide sufficient information. Dissatisfaction with the current system was shown higher in the female, young, or unmarried strata. The need for nutrition labeling system was widely recognized by 82% of total respondents regardless of sex, level of education, monthly income, and marital status. Although some expressed worries about proper management of the system, most of the respondents answered that the system would benefit them after all. In this connection, 59% of the respondents showed willingness to accept a price increase to be entailed by nutrition labeling. Nutrition informations that, they thought, should be covered were: calorie>minerals>cholesterol>protein>vitamins>fat>sodium. Additional labeling informations they called for were nutrient contents>RDA percentage>specific statement on reinforced or eliminated nutrients.

An implementation study was conducted by analyzing the science curricula, surveying of the classroom activities, and the contents of the current science text books. Through this investigation, it was found that exist a discrepancies between the science curricula and current text books, the contents of the text books are just listing of informations and too hard compare the level of students activities. Furthermore, the current text books were prepared under the laboratory oriented approaching methods by emphasizing the inquiring processes. However, (at present. situations) the most schools could not carry out the objects of the current text books due to lack of instruments, laboratory facilities, and laboratory work books.

본 실험장치에 관한 이상의 이론과 실험을 통해 다음과 같은 결론을 얻을 수 있다. 1. 연산기로써 전류입력파형을 부경전류의 다소에 관계없이 일정진폭의 단형파로 변화시킴으로써 부경전류 0.01[A] 이상의 역율의 정밀측정이 가능하다. 2. 영구자석가동코일형 직류전류계를 사용하여 출력파형의 평균치들 얻음으로써 역율값을 0-1의 전절원에 걸쳐 평균 눈금으로 직독할 수 있다. 3. Fig. 19에서 알 수 있듯이 진력율이나 지력율에 관계없이 측정가능하며 모두 정의 눈금으로 읽을 수 있다. 4. 출력저항에서 역률 Relay 회로를 쉽게 도입할 수 있어 전기기계의 자동제어, 보호, 경보 등의 회로를 쉽게 적용할 수 있다.

Climate change has recently become a serious global issue, and carbon emissions and energy consumption are increasing, particularly in cities where economic activities and populations are concentrated. Accordingly, various countries worldwide are promoting the Green New Deal and promoting urban-centered climate change response policies with the aim of carbon neutrality. In Korea, following the “smart green city” project that creates a city where humans and the environment coexist, a similar “carbon neutral green city” policy is set to be introduced. Therefore, in this study, implications and directions for the sustainable introduction of the carbon neutral green city policy will be derived by comparing and analyzing the State and Tribal Assistance Grants of the U.S. bipartisan infrastructure law and the smart green city of the Korean new deal.

From January 1, 2020, the International Maritime Organization has implemented a global regulation, known as IMO 2020, to reduce the sulfur content in fuel oil of ships from 3.5% to 0.5%. In this study, we used data from air monitoring stations to evaluate the change in air quality at New Port and North Port in Korea areas after the regulation was implemented. The concentration of SO2 and NO2 was higher in the port areas than in the surrounding areas due to exhaust gas from ships and vehicles. However, the SO2 concentration decreased by more than 50% in the port area, demonstrating the efficiency and positive effect of the IMO 2020 sulfur limit.

이 연구의 목적은 교사들이 예술적 교육과정의 중요성을 어떻게 인식하고 있으며, 실행 정도는 어떠한지 탐구하는데 있다. 예술적 교육과정의 23개 내용에 대한 교사의 인식과 실행 정도에 대해 묻기 위해 총 46개의 선택형 문항이 Likert 5점 척도로 구안되었다. 설문지에는 교사의 예술적 교 육과정에 대한 인식과 사례를 묻는 2개의 서술식 문항도 추가되었다. 설문지의 타당성을 검토하기 위해 4명의 전문가가 참여하였으며, 연구대상은 26명의 교사로 구성되었다. 연구대상의 배경변인은 학교급, 교직경력, 학력, 교육과정 재구성 경험으로 설정되었다. 연구방법은 빈도분석, 평균차이 검증, 질적사례분석으로 혼합연구의 성격을 갖는다. 연구결과 다음과 같은 네 가지 결론이 도출되 었다. 첫째, 교사는 예술적 교육과정에 대해 중요하게 인식하고 있는 반면, 자신의 예술적 교육과정 실행에 대해서는 낮게 평가하고 있었다. 둘째, 학교급, 교직경력, 학력에 따른 예술적 교육과정 에 대한 인식과 실행의 통계량 비교는 대부분의 문항에서 큰 차이를 보이지 않았다. 셋째, 다른 배경변인과는 다르게 교사의 교육과정 재구성 경험의 정도는 많은 문항에서 통계적으로 유의한 차이를 보여주었다. 이는 예술적 교육과정과 관련한 교사 역량이 교육과정 재구성 경험을 통해 신장될 수 있다는 가능성을 보여준다. 넷째, 교사들은 예술적 교육과정을 교육적 상상력, 현장 주도적 교육과정, 종합적 관점을 가능하게 하는 것으로 인식하고 있다. 이 연구의 결과가 모호하고 어렵기만 했던 예술적 교육과정을 좀 더 실제적이고 피부에 와닿는 개념으로 이론화하는데 기여하기를 바란다.

코로나 상황(Covid-19)의 장기화로 인해 현장에서 이루어지던 많은 교육과정들이 온라인 시스템을 활용한 교육으로 전환되고 있으며, 예비교사 교육과정의 필수 과정인 교육실습 역시 온라인 교육으로 시행되었다. 본 연구의 초점은 비대면 교육시대의 온라인 교육실습을 위한 실습지도교사와 예비교사의 요구를 분석하는 것이다. 이를 위해, 첫째, 2019년 충청권 교사연구회를 통해 드러난 실습지도교사와 예비교사들의 온라인 플랫폼에 요구되는 콘텐츠와 세부 기능에 대한 요구를 파악하고, 2020년 5개의 충청권 실습학교들이 실시한 온라인 교육실습의 내용을 살펴보아 현장의 요구가 어떻게 실천되었는지를 살펴보았다. 둘째, 2020년 온라인 교육실습을 경험한 각기 다른 대학교 소속 4명의 예비교사들의 경험을 살펴 기억해야 할 가치와 교육실습의 의미에 대해 고찰해보았다. 연구의 결과로서, 실습지도교사는 실습의 전 과정의 흐름을 드러내는 콘텐츠의 중요성, 학생들은 실제실습의 과정에 초점이 맞춰진 콘텐츠들의 중요성을 언급했다. 실습지도교사와 예비교사 모두 소통을 중심으로 한 온라인 교육실습의 가치를 드러냈다.

This study aims to investigate the factors which impact the possibility of Environmental Management Accounting (EMA) implementation in automobile companies in Vietnam. A survey was carried out with automobile enterprises’ managers, getting 198 usable respondents, with data and theoretical model analyzed by using SPSS with EFA method. Results indicated that in Vietnamese automobile enterprises, the possibility of EMA implementation was driven by elements including motivation to reduce production costs, reactions to environmental issues, compliance to legislation, procedures and processes in the working environment which they are in business. The government and professional institutions should play a vital role in promoting EMA practices by issuing specific guidelines and continuous training. Besides, tax authorities should apply the favor policies such as tax incentives to stimulate interest enterprises to implement EMA. However, this study’s results only reflect about 63.7% of the impact to the implementation of EMA in Vietnamese automotive enterprises, so there are still some other factors that should be found out in the future researches. This is the first attempt to systematically analyze enterprises’ perception and willingness to apply EMA in Vietnamese automobile industry. This study contributes to not only the existing empirical literature of EMA but also enterprises’ managers in Vietnam and other transitional economies.

In the accounting information system implementation, the users should consider the benefits and advantages of the system. This paper examines the effect of the Enterprise Resources Planning based (ERP-based) accounting information system implementation on user impact and organizational impact. The population in this study is companies listed on the Indonesian Stock Exchange, especially companies based in Riau, Indonesia. These companies currently use the ERP-based accounting information system. Research samples are employees who use the ERP-based accounting information system. For data analysis, we use structural equation modeling (SEM). Based on data analysis, high-quality information system implementation generate high-quality information that can give satisfaction to the user. Moreover, the information system is related to user skill, satisfaction, and knowledge sharing which improve personal skills; enhanced personal skill contributes to organizational performance. On the other hand, there is no effect of training on personal skills and there is no effect of information quality on perceived usefulness. This research gives implication to the organization for implementing a high-quality ERP-based accounting information system that positively impacts organizational performance. Future research is expected to examine information system implementation in different research objects and conditions.

The intention of this paper is to give a better understanding about the implementation of sustainable manufacturing practice in the textile companies in Indonesia as one of the promising sectors in the manufacturing industry. The data was collected by taking a case study approach in one of the leading textile companies in Indonesia. Questionnaire and interview techniques were used to gather in-depth information about the implementation of a sustainable concept in the company. The result reveals that the extent of the implementation of Sustainable Manufacturing Practices (SMP) in the companies are at a level of moderate to high. From the three dimensions measured which are environment, economy, and social dimensions, the evaluation result shows good performance in terms of the implementation of sustainable concepts, like low level of gas emission, high percentage of renewable energy usage, cost reduction rate, high quality of life, etc. From this result, the authors then develop a sustainable manufacturing model in the wider coverage to be implemented not only in the textile industry but is expected to be implemented in manufacturing sectors as well. This model consists of at least seven basic archetypes which are divided into three dominant areas: technological innovation, economical, and social areas which aim to bring better performance in the manufacturing industry of Indonesia.

This study aims to find out whether political parties apply financial reports under PSAK (Statement of Financial Accounting Standards) No. 45. The Stewardship Theory provides the analytical framework. The objects in this study were 16 Yogyakarta City Political Parties in the Special Region of Yogyakarta, with the total number of 64 respondents. The application for processing data in this study used SPSS 22 version. Based on the results of analyzing data, H1, which had a sig (2-tailed) value of 0.026 <0.05, then H0, stating that there was an influence of the statement of financial position on the implementation of PSAK, was rejected. H2 had a sig (2-tailed) value of 0.116> 0.05, so that H0, stating that there was no significant effect of the activity report on the implementation of PSAK, was accepted. H3 had a sig (2-tailed) value of 0.027 <0.05, meaning that it rejected H0, which stated that there was a significant effect of the cash flow statement on the implementation of PSAK. Furthermore, H4 had a sig (2-tailed) value of 0.744> 0.05, indicating that H0 was accepted, stating that there was a significant effect of notes to the financial statements on the implementation of PSAK.

The implementation of PPK-BLU in Indonesia was not followed by a comprehensive change in aspects of organization, human resources, and finance. Based on this background, this study aims to provide a comprehensive evaluation of the BTIP after the implementation of the PPK-BLU policy in the implementation of telecommunications services and information to the public in Indonesia. This research used integration of the McKinsey 7S method, Analytical Hierarchy Process, and Likert scale. The integration of these methods can provide a detailed quantitative analysis. Based on the overall evaluation results of carrying out the PPK BLU, BTIP has a performance value of 81.195%, which puts it within the Good category. The McKinsey 7S elements used as a whole have the following values: one aspect is categorized as Very Good, namely, the strategy aspect with a value of 91.025%; two aspects are categorized as Good (structural aspects with a value of 86.857%, and skill aspects with a value of 81.432%); three aspects are categorized as Adequate (style aspect with a value of 76.441%, staff aspect with a value of 78.605%, and share value aspect with a value of 76.331%); one aspect is categorized as Bad, that is the system aspect with a value of 67.503%.