Convergence Project Research Articles

융합 프로젝트기반 팀티칭 수업에서의 학습 경험 분석: A대학 수업 사례를 중심으로

This study analyzes learners' experiences by developing a convergence project-based team-teaching class as a method to implement convergence education in university. To achieve this, the study conducted a literature review, developed a convergence project-based team-teaching class, and applied it in the field, followed by data collection and result analysis. The class was conducted with 39 students at A University during the second semester of 2023. Qualitative analysis of the data from the convergence project-based team-teaching class revealed that learners experienced convergent thinking in three aspects: 'intrapersonal convergence experiences,' 'convergence experiences among group members,' and 'convergence experiences with the real world.' The findings of this study provide foundational research for practical strategies that educators can use to design convergence project classes in alignment with the goals and direction of university education.

The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS

The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS

예술-기술 융복합 활동 지원사업 항목의 우선순위에 대한 연구: 온라인미디어 예술활동 지원사업에 대한 AHP 분석을 중심으로

예술-기술 융복합 활동 지원사업 항목의 우선순위에 대한 연구: 온라인미디어 예술활동 지원사업에 대한 AHP 분석을 중심으로

The Effect of the FASB-IASB convergence project on the rulesand principles-based nature of U.S. GAAP and IFRS

The Effect of the FASB-IASB convergence project on the rulesand principles-based nature of U.S. GAAP and IFRS

Percolation Games

This paper introduces a discrete-time stochastic game class on [Formula: see text], which plays the role of a toy model for the well-known problem of stochastic homogenization of Hamilton–Jacobi equations. Conditions are provided under which the n-stage game value converges as n tends to infinity, and connections with homogenization theory are discussed. Funding: The second author acknowledges the support of the French Agence Nationale de la Recherche (ANR) [Grant ANR-21-CE40-0020] (CONVERGENCE project).

메타버스 플랫폼을 활용한 창의융합 프로젝트 사례 연구

The purpose of this study was to propose implications for the use of the metaverse platform in terms of education through the case of operating the creative convergence project of A university case using the metaverse platform. To this end, the metaverse platform observed participation in the activity process in the project learning activity environment designed in the virtual space, Gathertown, and conducted a survey and interview with learners after the activity. As a result of the study, the survey showed high interest in the metaverse platform, the necessity of pre-education on how to use it, the degree of intimacy formation, interaction, solidarity formation, reality, team activity immersion, satisfaction with the team activity process, and team activity results. In the in-depth interview, the positive effects of using other metabus platforms were confirmed such as self-expression for non-face-to-face identity, achievement of cooperative problem solving, collaboration and creativity through various tools, learning contextual experience through sharing of game and learning contents, in-depth learning and space design. Based on the results of this study, various implications for the use of the metaverse platform for creative convergence education at the university level were derived. The results of this study are expected to be used as basic data for the educational use of metaverse in universities.

A Study on the Practice of Arduino Convergence Project to Revitalize IoT Education

Recently, with an increased interest in the Fourth Industrial Revolution, the demand for software education has gradually increased not only in elementary, middle, and high schools but also in general vocational colleges. Although information and communication technology (ICT) education is being attempted globally for the Fourth Industrial Revolution, a majority of them rely on cramming education, which hinders the progress of technical education required for the field. This study proposes a method that can be used at industrial sites and in computational thinking using institutional design and Arduino coding through creative project education. To this end, the parish of a convergence project was developed, and its effectiveness was verified through practice.

Attention to values helps shape convergence research

Convergence research is driven by specific and compelling problems and requires deep integration across disciplines. The potential of convergence research is widely recognized, but questions remain about how to design, facilitate, and assess such research. Here we analyze a seven-year, twelve-million-dollar convergence project on sustainable climate risk management to answer two questions. First, what is the impact of a project-level emphasis on the values that motivate and tie convergence research to the compelling problems? Second, how does participation in convergence projects shape the research of postdoctoral scholars who are still in the process of establishing themselves professionally? We use an interview-based approach to characterize what the project specifically enabled in each participant’s research. We find that (a) the project pushed participants’ research into better alignment with the motivating concept of convergence research and that this effect was stronger for postdoctoral scholars than for more senior faculty. (b) Postdocs’ self-assessed understanding of key project themes, however, appears unconnected to metrics of project participation, raising questions about training and integration. Regarding values, (c) the project enabled heightened attention to values in the research of a large minority of participants. (d) Participants strongly believe in the importance of explicitly reflecting on values that motivate and pervade scientific research, but they question their own understanding of how to put value-focused science into practice. This mismatch of perceived importance with poor understanding highlights an unmet need in the practice of convergence science.

안토니 바카렐로에 의한 패션하우스 생 로랑의 문화예술 융합 프로젝트 사례와 의미

본 연구는 패션하우스 생 로랑의 혁신을 위해 전개되는 융합 프로젝트에 주목하며 시작되었다.<BR> 본 연구의 목적은 안토니 바카렐로가 시도한 문화예술 융합 프로젝트 사례를 고찰하고 그 의미를 파악하는 것이다. 이를 위해 생 로랑 하우스와 문화예술, 안토니 바카렐로의 패션 세계에 관하여 문헌 고찰하고, 사례 연구로서 셀프(Self)와 리브 드와(Rive Droite) 프로젝트를 대상으로 내용과 특성을 분석하였다.<BR> 연구 결과 및 내용은 다음과 같다. 첫째, 셀프 프로젝트는 예술가의 독립적인 시선으로 생 로랑 하우스의 다양한 면모를 표현한 것으로 자기표현의 자유를 추구하는 하우스의 정신을 투영하였다. 표현 방식은 사진전시, 포토월, 단편영화, 장편영화, 다큐멘터리 등 다양한 방식으로 전개되었다. 둘째, 쿠튀르 중심의 패션 질서를 탈피하여 새로운 세대를 위한 패션을 창조했던 리브 고쉬의 정신을 재해석한 리브 드와 프로젝트이다. 하우스의 모든 패션 제품과 예술 전시 및 행사, 창의적인 디자인 제품, 빈티지 도서와 음반, 협업 제품 등 라이프 스타일 전반을 포괄하면서 하우스 문화를 경험하고 소비할 수 있는 감성 공간으로 제시하였다. 이러한 문화예술 융합 프로젝트는 예술성 강화를 통한 하우스 정신의 재정립, 하우스 개성의 다면화와 확장이라는 점에서 의미를 지닌다.<BR> 이러한 연구 결과를 바탕으로 패션 영역에서 문화예술은 물론 다양한 분야와의 융합을 통해 더욱더 확장된 가치가 표현되기를 기대한다.

The Role of the European Education Area in European Union Integration in Times of Crises

The European Union has faced many crises, such as populism, xenophobia, economic and political challenges, to name a few. This has resulted in some questioning whether the EU will survive. Herein, the neo-institutionalist perspective on crises in EU integration frames an original and timely inquiry into the role of a new EU initiative – the European Education Area – in supporting EU integration in these challenging times. This inquiry relies on a thematic analysis of relevant key policy materials. The findings highlight that while it is not surprising that the EEA is an example of an education convergence project in the EU, the novelty of other findings is striking. It appears that the crises in the EU inspired the authors of the EEA to utilize its education as a tool for EU deepening, which is an aspect of EU integration related to the strengthening of the relationships amongst its Member States. Specifically, the EEA has been a driver in the development of a common European identity and European economy, the EU as a socially-just society and the continent of progress. These findings address important gaps of our knowledge about the role of education in driving EU integration.

A Wearable Low-Power Sensing Platform for Environmental and Health Monitoring: The Convergence Project.

The low-power sensing platform proposed by the Convergence project is foreseen as a wireless, low-power and multifunctional wearable system empowered by energy-efficient technologies. This will allow meeting the strict demands of life-style and healthcare applications in terms of autonomy for quasi-continuous collection of data for early-detection strategies. The system is compatible with different kinds of sensors, able to monitor not only health indicators of individual person (physical activity, core body temperature and biomarkers) but also the environment with chemical composition of the ambient air (NOx, COx, NHx particles) returning meaningful information on his/her exposure to dangerous (safety) or pollutant agents. In this article, we introduce the specifications and the design of the low-power sensing platform and the different sensors developed in the project, with a particular focus on pollutant sensing capabilities and specifically on NO2 sensor based on graphene and CO sensor based on polyaniline ink.

A Case Study on the Creative Convergence Project Based on Design Thinking

A Case Study on the Creative Convergence Project Based on Design Thinking

THE FUTURE OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE UNITED STATES: CONSIDERATIONS ON THE CRITICAL QUESTION

In the present article a subject matter that has attracted great interest over the recent decades is discussed. The critical question of the likelihood of adopting the International Financial Reporting Standards in the United States has raised a lot of debates around the world. The problem has been the focus of long-lasting and profound deliberations among both scientific and professional community.Our research found out that the strategic goal of reaching one single set of global accounting standards through the project of convergence developed by the most influential Boards in the world – the International Accounting Standards Board located in London with second headquarters in Tokyo, and the U.S. Financial Accounting Standards Board has not been achieved. It is appropriate to emphasize that the realisation of the convergence project began in 2002 as a result of the Norwalk agreement achieved in September 2002, Norwalk, Connecticut, USA. However, it is increasingly recognized that the era of convergence is coming to an end.Prominent scholars argue that the strategic goal turned out to be neither practical nor achievable in the foreseeable future. For the time being the authorized American institutions do not intend to fully adopt the International Financial Reporting Standards as issued by the IASB into the U.S. financial reporting system. Moreover the authoritative organizations in the United States attempt to continue keeping in line with specifics of the U.S. business environment. It is assumed that the Securities and Exchange Commission will never perhaps risk causing a political storm by yielding the control on its accounting to an institution outside the USA.An essential reason that causes inconveniences in the implementation of the IASB’s accounting standards and the principles is that the accounting standards interact in different ways with national laws, social and ethic codes, domestic fiscal rules and guidelines, and that is unavoidable. However, in each state and jurisdiction the interaction has its essentials and specifics. Complications may arise out of the local tradition, culture and historical continuity in performing accounting as a practice as well as by the legal doctrine and the degree of their interrelation. No less important are the essence and peculiarities of the national legal and accounting system, the extent of cultural impacts on the contemporary development of accounting as well as the principles on the basis of which the systems of state authority are established, interact and function.

Educational Effects of an Instructional Model for Engineering-Centered Convergence Project

The purpose of this study is to propose a teaching and learning model that can effectively manage convergence education, which is one of the concerns of university education, at the level of course. The pre-collaborative instructional design stage is to prepare the operation of the convergence project course. It shares the common goal and establishes a team of relevant professors to set up the actual convergence project topic and establishes cooperation relationships with industry or community as needed. In the convergence project activity, students will be able to understand the learning objectives, learning activities, evaluation methods, and explain the subject of the convergence project by proceeding with the whole orientation. Students organize teams of interest and conduct learning and design activities on convergence technologies and present their results. In the educational improvement activities, professors will share the lesson process and results and discuss improvements through the improvement seminar. As a result of analyzing the effectiveness of the proposed convergence project based teaching and learning model, the convergence project experience has improved the cooperative self - efficacy for the learners and the results were confirmed that students perceived to achieve the expected learning goal and satisfied with their experience.

Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms

In this paper, we analyze capital market effects associated with the mandatory adoption of IFRS 8 for a sample of German firms. Our research is motivated by the change in segment reporting rules due to the adoption of the management approach resulting from the IASB and FASB short-term convergence project. In particular, we use a difference-in-differences design to investigate whether firms applying IFRS 8 experience a decrease in information asymmetry and/or an increase in forecast accuracy. We document no significant decline in information asymmetry, measured by bid-ask spreads and depths, and no significant increase in forecast accuracy, measured by forecast errors, between the pre and post IFRS 8 periods for mandatory adopters relative to a group of control firms. Thus, we find no unique effects of the mandatory adoption of IFRS 8 for German firms. Our results indicate that adopting supposed US ‘best practice’ might not necessarily be the best choice for every IFRS-applying country. Our findings should be of interest to the IASB, which finished its post-implementation review of IFRS 8 in 2013 and is currently considering potential changes to IFRS 8.

Enel–Endesa SCADA/ADMS convergence assessment methodology

This paper deals with the supervisory control and data acquisition/advanced distribution management systems (SCADA/ADMS) assessment methodology adopted during Enel global SCADA/ADMS convergence project; it has the scope to evaluate the possibility to converge towards a unique solution to be adopted worldwide by all Enel distribution companies. The assessment was performed using an unbiased and technically sound process to evaluate all the actually used SCADA/ADMS solutions against a set of forward-looking technical requirements to determine the best path forward for the overall corporation. The assessment was performed in partnership with Electric Power Research Institute, incorporating their global experience with SCADA/ADMS requirements and implementations.

A lone light? A critical assessment of the outcomes of the Rundle Convergence Project in Adelaide, South Australia

Flagship urban design projects are increasingly employed by governments to achieve global recognition. Despite the political value placed upon and significant economic investment in flagship urban design projects, measuring their success and failure is extremely subjective. This research engages with this challenge though a critical analysis of the Rundle Convergence Project. Initiated by the City of Adelaide in 2006, this project sought to reinvigorate a drab intersection in the heart of Adelaide, South Australia. Touted alternatively as Adelaide’s Piccadilly Circus or Times Square, the Rundle Convergence Project promised much. However, arguably little has been realized in the intervening decade. Drawing on textual analysis of policy documents, landscape analysis and semi-structured interviews with key professionals and local government elected members involved with the Rundle Convergence Project, this research explores the successful and unsuccessful elements of flagship urban design projects in determining project outcomes. Tracing the Rundle Convergence Project’s conceptualization and development highlights the importance of appropriate contextualization and reveals the influence that individual vision, personal/political agendas and political cycles hold for the success or otherwise of flagship urban design projects. The paper concludes with a series of proposals in order to avoid the pitfalls and issues that bedevilled the Rundle Convergence Project.

The bumpy road towards network convergence in China: The case of over-the-top streaming services

The decoupling of content and distribution platform has changed television irrevocably. Potential opportunities promised by the integration of telecommunications, broadcast and Internet networks means television has become a strategic highland for relevant stakeholders including industry players and state regulators. In China, network convergence has been on the state agenda since the turn of the century, but has remained stubbornly hard to move forward. This article starts with a brief overview of the state policy development in relation to the three-network convergence. It then zooms in onto the case of over-the-top streaming as a microcosm of the convergence project by examining two critical moments in its development trajectory, highlighting a short-lived early experiment in 2005 and a more recent wave of solutions since 2010. It offers a contextualised analysis of market evolution and state regulatory approaches in this space as power negotiations play out in multiple dimensions including those between the state and market, between the central and local, and between sectorial interests. By doing so, this article reveals contestations, contradictions and challenges in the state-engineered convergence project.

Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements

&lt;p&gt;&lt;strong&gt;Purpose-&lt;/strong&gt;The main objective of this study is to provide a judgment on the comparability of financial statements prepared under IFRS and US-GAAP. We developed two research questions for evaluating comparability within Europe (IFRS) and within the US (US GAAP) and for testing whether comparability is higher or lower when the US companies are included with the European countries.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Design/Methodology/Approach-&lt;/strong&gt;The T index framework was used to summarize the level of comparability for 13 accounting items using data from 250 companies.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Findings&lt;/strong&gt;-Empirical results are mixed. Of 13 accounting items considered, international comparability is significantly lower for 7 items and significantly higher for 4 items when the US companies are included. Furthermore, comparability amongst companies using IFRS is not consistently higher or lower than comparability amongst companies using US GAAP.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Practical implications&lt;/strong&gt;-Answers to the research questions may provide useful suggestions for IASB’s current policy direction towards global accounting standards convergence, and in particular for the IASB-FASB convergence project. The results also have implications for companies or countries considering shifting to IFRS or US GAAP.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Research limitations/implications&lt;/strong&gt;-Lack of comparability within countries, rather than between countries, suggests a need to focus on reducing options within standards rather than on differences between standards or countries.&lt;/p&gt;&lt;strong&gt;Originality value&lt;/strong&gt;-Our empirical results show that in most cases lack of comparability may be driven by options within a standard rather than by explicit differences between standards.

The TurningPoint application as a transformational learning tool in educational processes

The educational convergence project driven by the European Higher Education Area (EHEA) has created new teaching methods and evaluation processes in university education systems. This new pedagogical approach generates an unquestionable opportunity for different segments of the university community see ICTs as an essential tool of the procedure of educational content development, which facilitate the teaching-learning process. This article presents the TurningPoint tool, which focuses on promoting teacher-student interactions, facilitating participation and ongoing assessment. This tool has advantages over other existing applications because of its variety of utilities and potential use. Moreover, it has been successfully used in several programs promoted by the Faculty of Economics of the University of Valencia.