The paper examines the characteristics and causes of the expectation gap of audit and assurance services. The paper has conducted three surveys with three target groups. In the first survey, participants are auditors, users of audit reports are subject in the second survey and in the third survey, and students major in auditing are selected. The content of the survey aims to find out the differences in perception of the survey participants on two issues: (i) responsibilities of auditors for detection frauds, errors, protection of the enterprise’s assets and financial scandals, and (ii) the role of audit and auditors in making investment decisions and investor’s belief. The research carried out survey from March to September 2019 with 165 responds. The collected data was processed by statistical software SPSS, version 23, and Mann-Whitney U test was used to analyze the results of the audit expectation gap between the auditor group and the users of audit report group and between the student group and users of audit report group. The results showed that there exists an expectation gap in the responsibility of auditors for detection of all frauds, errors and protection enterprise’s assets. Recommendations include strengthening audit standards, penalizing bad practices and ensuring auditor’s independence.

The paper is to compare two villages in Songak-myeon, Asan, Cnungnam Province in Korea. It tries to show how the joint village project, which began with the support of the same external organization, produces different results depending on the internal conditions and circumstances of the village. From the end of the 1990s, Pyeongchon-ri and Sugok-ri started developing villages under the influence of the environmentally friendly farming movement. And subsequent supports were provided by local organizations for the development of the village. However, the village project in Sugok-ri, which focused on economic performance, later turned out to be a failure, and the residents changed to pursue activities for their own economic interests individually. On the other hand, In Pyeongchon-ri, the cooperation among villagers was strengthened in implementing support projects by similar external agencies. In addition, community ties and identity have been strengthened as problems have been solved through cooperation among residents in the process of promoting the village project. Nevertheless, projects undertaken in Pyeongchon-ri for the purpose of increasing economic performance was all failed. Through these findings, the paper asserts that the neo-endogenous development approach utilizing external support on the basis of internal cooperative network among villagers must be a very useful method for rural development in contemporary societies.

이 연구는 부산교육종단연구를 활용하여 다문화 초등학생과 비다문화 초등학생의 국어, 수학, 영어성취도가 차이를 보이는지 분석하는 데 목적이 있다. 다중회귀 분석 결과 다문화 초등학생과 비다문화 초등학생의 학업성취도 격차는 모든 과목에서 유의미하게 나타났으며, 그 격차는 약 0.4표준편차에서 0.6표준편차에 이르는 것을 확인할 수 있었다. 다문화 학생과 비다문화 학생의 학업성취도 격차 요인을 분석한 결과 학생의 수업태도, 독서 시간을 비롯한 부모의 교육 지원이 다문화 학생과 비다문화 학생이 동일하다고 가정할 경우 학업 성취도 격차는 약 60% 가까이 감소하는 것을 확인할 수 있었다. 그러나 다문화 학생이 더 많은 독서 시간과 수업 태도를 개선하고 부모의 교육 지원이 동일하다고 가정할지라도 다문화 학생은 비다문화 학생에 비해 학업성취도가 낮은 것으로 나타났다. 최종 분석 모형에서 사회경제적 배경을 비롯한 가족 구성과 교육비를 투입한 결과 다문화 학생과 비다문화 학생의 학업성취도 격차는 사라지는 것을 확인할 수 있었다. 다문화 학생과 비다문화 학생의 교육 불평등의 원인이 사회경제적 불평등에 기인한다는 사실을 실증적으로 보여주는 이 연구는 취약 계층의 교육 결과를 향상시키기 위해 보편적 복지의 확대가 요구된다는 점을 논의하고 있다.

본 논문에서는 학교 영어교육의 중장기 발전 방향을 모색하기 위해 학교 영어교육의 실태와 기대에 대한 학생, 교사, 학부모의 인식을 설문조사를 통해 비교 제시하였다. 설문조사에는 학생 1,007명, 교사 144명, 학부모 340명이 참여하였으며, 주요 설문 내용으로는 학교급별 영어 수업시수, 최종 희망-예상 영어능력 목표, 학교 영어교육의 최종 목표, 현재 추진 중인 영어교육 정책에 대한 인식을 묻는 질문이 제시되었다. 각 설문 응답에 대한 결과는 기술통계 분석을 통해 경향성을 제시한 후 추론 통계를 실시하여 세 집단 간의 인식 차이의 유의성을 확인하였다. 분석결과는 다음과 같다. 첫째, 전반적으로 교사, 학부모들은 유사한 인식을 갖고 있었으나 학생은 다른 두 집단과 상이한 인식을 보였다. 특히 영어 수업 시수에 있어서 대다수의 학생들은 현재 영어 수업시수가 적절하다고 응답하였으나 교사와 학부모는 학생에 비해 영어 수업시수가 충분하지 않아 확대해야 한다는 비율이 상당히 높게 나타났다. 둘째, 학생, 교사, 학부모의 희망 대 예상 영어능력 목표 간 차이가 컸으며, 교사와 학부모는 학교 영어교육만을 통해서도 중급 이상의 영어능력 수준에 도달하게 될 것으로 기대했으나 학생들은 이보다 비교적 낮은 기대수준을 갖고 있었다. 셋째, 학교 영어교육의 궁극적인 목표로 세 집단은 각각 다른 응답 양태를 보였지만 일상생활에서 필요한 실용영어 능력 신장을 위한 영어교육을 우선순위에 두어야한다는 점에서는 동일한 의견을 나타냈다. 넷째, 영어교육 개선방안에 대한 응답으로는 ‘흥미와 자신감을 키워주는 수업 자료 보급’이나 ‘교과서 이외의 실제적 교수·학습 자료의 활용’와 같은 교수학습 자료개발 및 지원에 대한 필요성을 제기하였으며, 평가 관련 정책과 관련하여 ‘수업과 연계된 평가’ 또는 ‘과정중심 평가도구 개발’에 대한 높은 필요성을 인식하고 있었다. 마지막으로 설문 결과를 바탕으로 향후 초·중등학교의 영어교육의 내실화를 위한 정책적 시사점을 제시하였다.

교량의 신축이음장치는 상부구조의 온도신축 이동 및 회전을 원활하게 수용하기 위하여 설치하는 부속장치 중의 하나이다. 따라서 계절에 따른 즉, 온도 변화에도 적정 유간을 확보하여 교량의 설계시의 구조적 거동을 유지하는 데에 그 중요성이 있다 하겠다. 그러나, 최근 잦은 이상기온(폭염) 지속, 교대 지반이동, 접속부 콘크리트 포장 팽창 등 여러 요인으로 신축 이음장치 유간의 부족 현상이 관찰되고 있다. 이는 Blow up, 교량 구조적 손상으로 이어지게 되므로 모니터링을 통하여 선제적 유지관리가 가능하도록 ‘무차단 교량 신축이음장치 유간 조사 장비(이하, NEXUS)를 개발하여 실용화 중에 있다. 본 연구에서는 온도 변화에 따른 유간을 NEXUS 장비를 활용하여 조사하여 그 거동특성을 살펴보고자 하였다.

The paper aims to investigate the impact of the gap between domestic and international gold price on money demand in Vietnam, an emerging economy in the Asian region. We use a quarterly database collected from the first quarter of 2004 to the fourth quarter of 2016. The time-series database includes 52 observations. The money demand is represented by M2; Domestic income is the Gross domestic product at the constant prices of 1994; Inflation rate is calculated by the Customer Price Index from the General Statistics Office of Vietnam. The result confirms the existence of a long-term cointegration relationship between the money demand and the gap between domestic and international gold price as well as some variables including domestic income, inflation, and real exchange rate. The regression results also show that the gap between domestic and international gold price has a positive impact on money demand in the Vietnamese economy. Besides, the domestic income and international gold price have positive impacts on money demand while the inflation and real exchange rate are negatively related in the long run. This proves that the gap between the domestic and international gold price really has a positive impact on money demand in Vietnam during the study period.

굳지 않은 콘크리트의 적층성은 콘크리트 3D 프린팅의 핵심 요소로써 필라멘트의 변형 및 붕괴 없이 일정한 높이로 적층하는 성능이다. 적층성은 항복응력과 밀접한 관련이 있으며, 항복응력이 높을수록 우수하다. 또한, 굳지 않은 콘크리트는 압출된 후 시간경과에 따라 경화되면서 전단응력이 증가하기 때문에 적층성이 높아지게 된다. 따라서, 콘크리트 3D 프린팅 시 굳지 않은 콘크리트의 적층성 확보를 위해서는 출력되는 레이어 사이의 적절한 시간 간격(Printing Time Gap, 이하 PTG)이 필요하다. PTG가 증가함에 따라 적층성은 증가하지만, PTG가 과다하게 커지면 출력된 레이어 간의 부착성능이 감소하며, 출력시간이 길어짐에 따라서 압출성능이 저하될 수 있다. 이 연구에서는 100 MPa급 고강도 콘크리트 배합에 적합한 적층성을 확보하기 위하여 PTG를 변수로 한 3D 프린팅 실험을 수행하였으며, 이와 더불어 콘크리트 3D 프린팅 방법을 유사하게 모사할 수 있는 모의 적층실험 방법의 유효성을 검토하기 위하여 모의 적층실험을 수행하였다.

This study aims is to analyze of existing concepts of gender stereotypes and gender differences in wages, defining of gender pay gap determinants, and to evaluate the level of discrimination against women in Kazakhstan. This paper begins by reviewing trends in gender stereotypes and gender segregation during the past several decades. In this research, authors propose the methodological tools for presenting a standard form of evaluation of gender pay gap. The developed methodological tools will allow providing authentic and formal analysis on gender pay gap and identifying the main determinants of gender pay differences. Further, the obtained results showed the distribution of wage gap in Kazakhstan's regions and the Duncan's dissimilation index allows us to trace the dynamics of changes in the professional structure between men and women. According to the results, gender pay gap is narrowing with the reduction of the job level and discrimination is related to differences in human capital and education. Wages in the industrial sector are higher for men than for women, because men's professions are characterized by severe and unhealthy working conditions. In addition, employers prefer male managers, but if they take woman managers, they give them salary 3 times less.

Background : Medicinal crops the importance of good agricultural practice (GAP) cultivation is increasing, but the number of GAP-certified farms is decreasing because of the decrease and undeveloped application of medicinal crops. In the case of Artemisia capillaris Thunb., GAP cultivation is difficult because there is no registered application agricultural pesticides. The insect pests that occur mainly in apples are Aphis gossypii. Especially, if the high temperature is continued as in this year, the incidence rate increases rapidly, which greatly affects the growth delay. Therefore, this study was conducted to select the application agricultural pesticides of A. gossypii for the stable production of GAP in A. capillaris. Methods and Results : Three-years-old (Jangsu, Jinan) A. capillaris were used as test materials. The treated medicines (2,000-fold dilution) were acetamiprid wet table powder (WP), clothianidin suspension concentrate (SC), imidacloprid WP and thiacloprid SC. To investigate the phytotoxicity, 2 times of medicine (1,000-fold dilution) was treated. The medicinal effect was confirmed at 3 and 7 days after the treatment of the medicinal stuff, and the phytotoxicity was investigated from symptoms appearing in the stem and leaf. As a result of treatment, in Jinan area, the treatment rate was more than 80% in all treatment chemicals on the 3 day after treatment, but on the 7 day, acetamiprid WP and clothianidin SC remained more than 80%. In the jangsu area, only the imidacloprid WP was less than 80% on the 3 day of treatment, but on the 7 day, acetamiprid WP and imidacloprid WP were maintained more than 80%. In particular, thiacloprid SC had a high control rate of 93% on the 3 day, but as the fell rapidly to 32% on the 7 day, It is considered that the persistence of medicinal effect is low. Conclusion : The results of medicines treatment for A. gossypii control showed that the control efficacy was higher than 80% until the 3 day of treatment, but the efficacy decreased at 7 day. The medicines with high control rate were acetamiprid WP, and the control rate was maintained more than 80% from 3 day to 7 day. Therefore, appropriate conclusions were obtained for the applied medicine.

Background : The purpose to improved the quality of oriental medicinal herbs, contribute to the enlargement of farm’s income. The study is investigated the effect of high-quality stabilized production and reasonable drying methods, different storage conditions and package mediums for established GAP guide book in Angelica acutiloba Siebold & Zucc. Methods and Results : Loss rate of drying method checked into 2 treatment, natural drying (218 hr. by sunshine) and heating dryer for 24 - 53 hr with Angelica acutiloba root of two years. After cleaning, first drying days by temperature, After cutting, second drying days by temperature under 40℃, 50℃ and 60℃. Changes hunter color values and quality by different storage conditions 2 treatment were normal temperature by indoor 20℃ and low temperature under refrigerating, 4℃. Storage period for 60 days, 120 days and 180 days with package 3 mediums under PE (polyethylene package), PP (polypropylene gunny sack) and WP (woven net package). Conclusion : After first cleaning, reasonable hot air drying method in Angelica acutiloba root. Secondary drying oven after cutting, the temperature regulated in 40℃ and 50℃, the lowest loss rates. Packing material storage conditions are dry roots in the colorimetry that maintained at room temperature storage than PP packaging, cold storage for long-term stability to PE treatment.

Purpose – The purpose of this study is to provide a formalized process of decision making for companies or organizations that need to make various decisions in the age of uncertainty. Therefore, this study aimed to proposes a strategic decision-making approach citing the relatively easily accessible using IPA(important-performance analysis) and SWOT/AHP analysis. Research design, data, and methodology - To be specific, the first step is to derive necessary attributes and conduct IPA. The second step is to subdivide the IPA results into internal strength and weakness factors and the external opportunity and threat factors, hierarchize those factors, and weight them accordingly. The third step is to build a causality model to propose a method of supporting a rational decision making. Results - The foregoing approach seems to facilitate the diversification of decision-making strategies by helping businesses or organizations to measure and analyze the attributes needed for certain decisions. Additionally, the perceived importance and satisfaction (or achievement) usage of those derived attributes can be used as the reference data for SWOT/AHP analysis. Conclusions – The proposed stepwise approach is applicable to businesses or organizations in need of making stepwise decisions in line with their retained competencies in comparison to conventional or intuitive decision-making practices.

Background : For the GAP standard cultivation, weed occurrence pattern was investigated by planting density and mulching method of Bupleurum falcatum L. Methods and Results : Vinyl and rice straw were used for mulching. The planting density were 10, 20, and 30 cm, and the spacing between plants were 5 ㎝. The amount of weed emergence were examined twice at the end of July and at the end of September. The degree of importance was based on the Braun-Branquet’s dominance value distinction criterion. As a result, the kind of total weeds emerged during the cultivation of Bupleurum falcatum L. were identified as 20 species in 10 families. Amount of weed’s occurrence were the highest in rice straw covering after 10 × 5 ㎝ sowing, and it were lowest in vinyl mulching after 30 × 5 ㎝ sowing. The frequency of weed emergence was highest with 10 species of 8 families in rice straw mulching treatment. On the other hand, the treatment with the least emergence frequency of weeds was 30 × 5 ㎝ sowing after vinyl mulching, and weeds of 7 species of 6 families appeared. In the second survey in September, weeds of 15 species in 9 families were identified in the test field. The amount of weed’s occurrence were the highest in rice straw mulching after 10 × 5 ㎝ sowing, and it were the least in the case of vinyl mulching after 30 × 5 ㎝ sowing. The frequency of emergence of weeds was highest in rice straw mulching after 20 × 5 ㎝ sowing, and the kind of weeds were 11 species of 8 families. The treatment of the lowest emergence frequency of weeds was 30 × 5 ㎝ sowing after vinyl mulching. Three kinds of weeds occurred. Conclusion : From the above results, it is expected that we can suppress the weed occurrence at the planting density of 30 × 5 ㎝ after vinyl mulching at the sowing of Bupleurum falcatum L.

Background : The purpose of this study is to investigate the effect of split application and adapted fertilization application cultivation in stable medicinal herbs production of Angelica acutiloba K. And it accomplished one’s purpose to GAP guide manual established standard method of cultivation technology, contribute to the enlargement of farm’s income. Methods and Results : Method of fertilization application were conducted under four condition compose to standard application (N-P-K-Compost: fermented mixed oil cake fertilizer applied at 14-10-10-600 ㎏․10 a−1cultivation. Compost and fused phosphate applied at 100% of basal fertilizer in April 14. The split application level of standard application (N-K) applied at 100%, 50%, 40%, 30% of basal fertilizer in April 14, 50%, 40% and 30% of top dressing were two, three times application (N-K) in June 1, July 15, August 15, 25% and 20% respectively. Sowing dates with Jangsung varieties in April 28 of the year 2015. Planting density were spaced 30 ㎝ apart in rows 15 ㎝ apart with black color non-woven cloth covering open cultivation by level row 90 ㎝. Plot design randomized block 3 repetition. Conclusion : Growth characteristics by 50%, 70% and 60% of top dressing were two, three times application (N-K) in June 1, July 15, August 15 compared to standard application (N-K) applied at 100% basal fertilizer, aerial part as a result were so many such amount of growth as number of leaf per plant, etc., Length of leaf and main root of aboveground, subterranean part growth increment rising highest. Dried roots yields compared to standard fertilizer 100%application (217 kg․10 a−1) treatment. 50%, 70% and 60% of top dressing were two, three times application (N-K) increased by 6%, 14%, and 18%. respectively.

Background:The purpose of improving the quality of oriental medicinal herbs is to contribute to the improvement of the income of farm. The present study investigated the effect of reasonable drying methods, different storage conditions and packageing materials on quality and stability of Scutellaria baicalensis Georgi and for developing GAP (good agricultural practice) guide book.Methods and Results:Three methods of drying Scutellaria baicalensis roots produced over two years were used to estimate loss rate owing to drying, storage, and packaging. The methods of drying were categorized into natural drying (36 - 60 h by sunshine), drying with heat dryer (2 - 10 h), or drying with gas bulk dryer (2 - 10 h). After cleaning, and initial drying for a few days under controlled temperature conditions, the second phase of drying was carried out at 35, 45 and 55°C. Changes in hunter color values and quality under the two studied storage treatments (at 20°C indoors and at 4°C in a refigerator) were evaluated. Storage period for 60, 120, and 180 days in three packaging materials, PE (polyethylene package), PP (polypropylene gunnysack), and WP (watertight packing paper) were studied.Conclusions:Initial cleaning, reasonable gas drying and hot air drying, and drying in an oven at 35 and 45°C after cutting the roots resulted in the lowest loss rates in S. Baicalensis root. Hunter color valuse indicated that stroage of dry roots at room temperature was better than PP packaging, and that cold stroage was better than PE packaging for long-term stability.

본 연구에서는 공극 기법의 고관전압 촬영에서 격자를 사용한 것과 같은 화질을 유지하면서 선량을 줄이는 방안을 제안하고자 하였다. 실험은 초점과 수용체와의 거리 180 cm에서 공극을 10 cm, 15 cm, 20 cm, 25 cm, 30 cm으로 하였으며 각각의 공극 거리에서 관전류를 15 mAs로 고정하고 관전압은 80 KvP, 85 kVp, 90 kVp, 95 kVp, 100 kVp로 하여 촬영을 하였다. 전통적인 방법인 격자를 사용하였을 때 촬영은 초점과 수용체와의 거리 180 cm에서 15 mAs, 107 kVp로 하였다. 실험결과 격자를 사용하여 촬영하였을 때 표면선량은 0.130 R로 나타났고 공극을 20 cm로 하였을 때의 표면선량은 0.124 R로 나타났으며 두 영상 간의 PSNR은 10.65 [dB]로 나타났다. 결론적으로 표면선량이 적으면서 산란선을 제거하여 격자를 사용하였을 때와 유사한 화질을 유지할 수 있는 공극의 거리는 20 cm로 나타났다. 연구의 결과는 공극을 이용한 방사선촬영에서 표면선량을 제거할 수 있는 지표로 사용할 수 있을 것으로 사료된다. 결론적으로 표면선량이 적으면서 산란선을 제거하여 격자를 사용하였을 때와 유사한 화질을 유지할 수 있는 공극의 거리는 20 cm로 나타났다. 연구의 결과는 공극을 이용한 방사선촬영에서 표면선량을 절감할 수 있는 지표로 사용할 수 있을 것으로 사료된다.

Background : The purpose of this study is to investigate the effect of the ridge and mulching cultivation and adapted sowing(planting)time in stable medicinal herbs production of Lithospermum erythrorhizon Siebold et Zuc. And it accomplished one’s purpose to GAP guide manual established standard method of cultivation technology, contribute to the enlargement of farm’s income. Methods and Results : Method of cultivation type with the ridge and covering material were conducted under two condition compose to open cultivation (level row : 120㎝ ridging, black polyethylene mulching) and plastic greenhouse cultivation (high row : 90㎝ ridging, non-woven fabric mulching). Sowing with Daehong varieties in April 17, transplanting July 25 by growing pot seedling for 40 days in 2015. Planting density were spaced 30㎝ apart in inter-rows 10 ㎝ apart intra-row. Fertilizing level of N-P-K-Compost (fermented mixed oil cake fertilizer) applied at 6-4-6-300 ㎏․10 a−1, 60% of basal fertilizer in March 14, 40% of top dressing were four times application in April 14 ～July 15. Plot design randomized block 3 repetition. Conclusions : Compared to level ridging on black polyethylene mulching open cultivation for growing plastic greenhouse with the high ridging non woven mulching cultivation, seed yields havesting 1.4 times, the dried roots yields increased in 0.7 times. Also, Growth characteristics by sowing time in April 16. compared to planting time in July 25. Length of stem and main root of above-ground, subterranean part growth increment rising highest. Seed and dried roots yields with increased by 71%, 30%. respectively.

Targeting people returning to farming and also people preparing for returning to farming, this study analyzed differences in awareness of conflict factors and conflict management focusing on the conflicts experiencing in the process of their movement and settlement process in rural area. In the results, people preparing for returning to farming showed higher awareness of conflicts and also higher necessity of conflict management than people already returning to farming. Also, both groups preferred individual conflict management to structural conflict management. Based on the results like above, the implications can be summarized like below. First, it would be necessary to have programs informing possible conflicts in advance in the process of returning to farming and also relieving psychological anxiety by providing prior-learning to people preparing for returning to farming. Second, it would be necessary to have individual conflict management measures to establish mutual trust and to form community spirit through regular social gatherings between original residents and people returning to farming. Since the effect of conflict management can be maximized only when the structural and individual conflict managements are properly harmonized, it would be necessary to have the structural conflict management which is relatively felt difficult.

스텐트 삽입술을 시행한 환자에게 ASL 방법 중 pCASL을 이용한 관류영상에서 나타난 인공물을 보고하고 이에 대한 해결방법을 제시하고자 한다. pCASL데이터는 구조적 이미지와 함께 스텐트를 피해 표지 펄스(labeling pulse)의 위치를 변경하여 획득하였다. 데이터는 ASLtbx를 이용하여 처리하였다. pCASL을 이용하여 관류영상을 획득하였을 때 기존의 표지 펄스(표지 간격(labeling gap) 24 mm)의 위치가 스텐트의 위치와 겹쳐져서 우뇌 조직의 신호강도가 비어있는 것처럼 나타났다. 스텐트를 피해 표지 펄스(표지 간격 15 mm)를 위치시킬 때 높은 신호강도의 영상을 획득 할 수 있었으며, 표지 펄스(표지 간격 170 mm)에서는 labeled 혈액이 영상절편에 도달하기 전에 이완이 되어 낮은 신호 강도의 영상을 획득 하였다. pCASL은 조영제를 사용하지 않기 때문에 안정적으로 반복측정이 가능하며 양질의 영상 획득을 위해서는 알맞은 영상획득인자와 방법들이 선택되어야 한다.