• Management & Information Systems Review
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• v.36 no.3
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• pp.203-217
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• 2017

This study aims to verify the effects of unrealized gain or loss, that is the fair value evaluation item of insurance company's assets and liabilities, to capital markets focusing on fair value evaluation of insurance company's liabilities, which is the core of IFRS 17 that will be implemented in 2021. For this purpose we carried out regression analysis to verify the effects of changed other comprehensive income(OCI) and accumulated OCI, published in quarterly financial statements of listed insurance companies, on stock price utilizing Ohlson(1995)'s extended test model. The results of the empirical analysis are as follows. First, changed OCI showed a significant negative(-) effects on stock price. Second, accumulated OCI revealed a significant positive(+) effects on stock price. Furthermore, extended test model classifying changed OCI and accumulated OCI in a basic model represented the highest $R^2$ number and public announcement policy of OCI, a kind of unrealized gain or loss item, implied that it could give positive impact on accounting information. But still the direction that unrealized gain or loss affects on firm value must be carefully reviewed and considered in the future via more detailed study by the user of information. Therefore this study is meaningful in that it can predict usefulness of information on insurance company's fair value evaluation via empirical test accompanied by introduction of newly established IFRS 17 and it also can suggest direction of information production suitable for capital market.

• Journal of Korea Game Society
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• v.5 no.2
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• pp.29-36
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• 2005

Determining the price of a newly developed game product is a substantial matter affecting many aspects of corporate management. An appropriate pricing based on the proper data encourages consumers to purchase products repeatedly Yet presently most game companies prefer to set a price according to the cost including developing expense, advertising expense and law materials. As a result that price does not reveal the rue value of the product, many corporations face the demerits in the corporate management including the low sales, the loss of client and the poor promotion. This study has emphasis on the evaluating the price according to the consumer view rather than either corporate or industrial view. The price preference research analysis shows that Korean gamers prefer the price ranging around 30 thousand won in the simulation game, RPG game, and arcade game. In the online game, around 20 thousand won is the preferred price. This difference explains well the features of each game categories.

• Korean Business Review
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• v.19 no.1
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• pp.35-51
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• 2006

Airline industry which is depressed owing to terror attack on September 11 and Iraq War in early 21 century through high fuel cost and continuous recession in the second half of 90's is gradually recovering from the year of 2004. So demand of airline industry is rising step by step and investment of airlines toward customer service is also going up. Recently some mega carriers in head customer service in-flight internet service. In addition, so do domestic airlines and others ant to be backward. Many Study on usage attitude toward internet have been argued continuously as a result of everyday life using internet. Although there were survey for the revenue perspective of the firm, study on the side of the consumer is so rare. This study used the model of DEA -conjoint what users of the in-flight internet service now attitude and preference important factors to use. As a result, factors chosen are method to charge, service speed of internet, quality of contents provided and ease of approach toward information. This study presents airlines supplying in-flight internet service now to differentiation strategy for each segment.

• 한국노년학
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• v.30 no.4
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• pp.1045-1058
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• 2010

Based on Rawl's Justice Theory, the author examines the rationales for educating older adults and advocates for their needs for just distributions of educational resources and opportunities. The author also seeks policy implications for establishing just educational systems for older citizens. On the basis of Rawl's Justice Theory, the essential principles for realizing social justice are presented. The author points out the Veil of Ignorance and Rational Indifference. As the practical methods for achieving social justice, the author presents Exclusion of Coincidence, Difference Principle, Democratic Equality, and Common Asset. Implications for establishing just education systems for older adults include: 1) The least advantaged groups such as older adults, females, and the disabled should not be discriminated in the distribution of educational resources; 2) People with higher capacities are obliged to serve less capable people; and 3) Older adults should mobilize all resources to empower themselves and to develop their potentials. The author concludes that Rawl's Justice Theory can be tapped into as a useful ideological framework in order to expand educational resources and opportunities for older adults.

• International Area Studies Review
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• v.15 no.2
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• pp.403-425
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• 2011

Canada became the first OECD/DAC member state that legislated the ODA Accountability Act in 2008, which prescribe Canada ODA policies to meet the guidelines and norms of international human rights while other OECD/DAC member states was just emphasizing the importance of abiding by the international human rights norms. Paying attention to the Canadian case, this article critically examines under what structural environments and process this Act was passed. This article argues that the legislation of the ODA Accountability Act is closely related with Canada's international position as middle power and diplomatic strategies. Bring up the human security issues as a niche market, Canada demonstrates the characteristics of middle power state by emphasizing human rights agenda as new foreign policy strategies. Reflecting on the negative outcomes from neoliberal aid policy of structural adjustment and promoting the new aid norms in post cold war era would also help foster the enabling environment for the value-oriented aid policies and enactment of the Accountability Act. Civil society organizations were also playing catalyst role in constructing Canada's state identity of human rights defender.

• Culinary science and hospitality research
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• v.18 no.5
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• pp.45-62
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• 2012

The purpose of this study is to secure the basic data for the physical environment of an eco-friendly restaurant by surveying and analyzing customer perceptions of the servicescape of an eco-friendly restaurant and to verify the organic causation of the servicescape of an eco-friendly restaurant and customer perceived value, attitude and behavior intention. The samples for empirical analysis were selected from the customers over 20 years who lives in Seoul and Kyung-gi suburbs have experienced visiting eco-friendly restaurant or green restaurant more than once a month. Total 300 copies of questionnaire were distributed for the survey from the second day to the fifteenth day of April for 14 days, and total 264 (88.0%) copies of survey questionnaire except for some questionnaires that had much strong lean tendency or the missing value was discovered. The research results are as follows; when a customer recognizes an eco-friendly restaurant favorably, he or she considers that servicescape plays an important role in deciding perceived value through tangible and intangible perceived values. Since, customer perceived value has a positive effect on attitude and behavior intention, the customer considers as affected on his/her behavior intention when satisfied with the eco-friendly restaurant, which is considered that positive customer attitude will have an effect on behavior intention. Thus, it is considered based on this in-depth analysis result that maintaining and providing servicescape of high standard in the manager's perspective will have a direct effect on ensuring tangible outcomes.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.9
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• pp.543-551
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• 2016

Recently, the cultural industry has become an attractive industry which is having a dramatic effect with the rise of Hallyu offering many possibilities for development. Specially, the marketing techniques employed by the performing arts industry started to change to respond to consumer tastes and demands like other commodity markets, as the popular performing arts industry began to receive attention as a promising industry. It is important to identify the behavior of consumers in order to actively deal with the demands and tastes of consumers that are becoming increasingly diverse and individualized. The performing arts market needs to recognize the importance of its audience and to apply appropriate marketing techniques. This study attempted to empirically identify the value of performing arts perceived by the audience and to investigate the influence of the relationship between the perceived value, attitude formation and satisfaction with performing arts. In order to examine the influence of the value of performing arts on attitude and customer satisfaction, a reliability analysis and factor analysis were conducted to investigate the dependability and validity of the measured variables. In order to achieve the study's intended purpose, the structural equation model (SEM) was utilized as the core analysis method. As a result, it was found that the perceived value and attitude towards performing arts have a positive effect on customer satisfaction. The results of this study are expected to be used as the basic data for organizations that plan performances to improve their marketing and promotion around the audience and for more specific and detailed research in the future.

• Journal of Korean Philosophical Society
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• v.130
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• pp.109-134
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• 2014

In (Advaita) $Ved{\bar{a}}nta$ although human beings are destined to have a pessimistic starting point in life, their goal of life is to become a Perfect Being which is called 'Liberation' (mokṣa) by self-transcendence. This human goal together with several means are accepted by $Ved{\bar{a}}nta$ as solely valuable thing in the life. In this way there must be a self-recognition of his own value in the process of Liberation, through which one recognizes his own true nature i.e. ${\bar{A}}tman$. ${\bar{A}}tman$ is clearly defined to be 'Existence, Consciousness, Bliss' (Being, Illumination, Good), and this definition is made with the view of revealing that It is ultimate foundation and source of human beings ontologically, epistemologically and axiologically. However, as $Ved{\bar{a}}ntic$points of view on human goal are not without critical limitations, it may be necessary to revaluate 'the process of self-inquiry' devised to achieve human goal. Inquiry is, first of all, an accepting process of what is given in $Ved{\bar{a}}nta$ as the scenario that gives rise to most actual result, then, a performing and verifying process of that scenario in one's own experience consistently. In this process, a shift of action from worldly life to unworldly life is what is called 'self-adjustment', a removal of 'the self in excess' through knowledge of the real Self is what is called 'simplification of the self', and at the end of simplification a state of ultimate Self is 'Liberation'. Therefore, the inquiry of $Ved{\bar{a}}nta$ into human goal can be summarized as following formula; 'good action = self-adjustment' ${\rightarrow}$ 'good knowledge = simplification of the self' ${\rightarrow}$ 'Liberation = ultimate Self'.

• The Mathematical Education
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• v.61 no.4
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• pp.559-579
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• 2022

Research on lexicon and language provides insights into the interests, values and practices of a community where individuals use the language. The International Classroom Lexicon Project, in which ten countries participated, identified own country's mathematics teaching and learning lexicons by investigating mathematics classroom instruction from teachers' perspectives in a speaking-oriented community. This study, as an extension of the International Classroom Lexicon Project research, investigated pedagogical lexicons used in 「Mathematics and Education」 journals specialized for Korean professional mathematics teachers published by the Korean Society of Teachers of Mathematics. Using the text mining approach, we also traced how these pedegogical lexicons have changed quantitatively over the past 10 years with a diachronic perspective. As a results, several novel terms were found in the writing-oriented community, which were not identified in the speaking-oriented community. In addition, we could discover some pedagogical lexicons have increased statistically significantly and some lexicons appeared(increased) rapidly across years. This implies the teacher community's values and zeitgeist by reflecting these changes in the sociocultural, incidental and social changing (i.e., periodical change) contexts. This study has value as a first step in understanding zeitgeist for mathematics education in Korean mathematics teacher community according to changes of times over the past 10 years. Also, this study contributes to the methodological insights: the text mining technique provides a methodological contribution to researching changes in interests, values and zeitgeist according to these changes in the times.

• Archives of design research
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• v.11 no.1
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• pp.291-302
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• 1998

This paper covers the development process of multimedia evaluation system, especially focused on customer satisfactory factors while customers navigating net-based Interactive multimedia system. Customers usually experience new level of interaction cased by newly developed web-based technology In ordinary multimedia system. However, if it gives customers satisfactory experience is a matter of question. To find out the relationship between customer satisfaction and interactivity factors exposed by multimedia system, a model has been developed which describes the structure of web-based multimedia system and its relation to customer satisfactory factors. Five different experiments, including 'semantic differential', 'focus group interview', and 'expert review', has been conducted and four customer satisfactory factors were identified. Those are 'customery value', 'structural perfectness', 'visual perfectness', and 'contemporaneity'. With these factors and newly delveoped evaluation system, 7 different web-site has been evaluated and analyzed at the end of this report.