• Title/Summary/Keyword: 개정수

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The Promotion State and Measures to Improve the Record Information Disclosure System (기록정보공개 제도 개선 추진 현황과 방안)

  • Zoh, Young-Sam
    • The Korean Journal of Archival Studies
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    • no.22
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    • pp.77-114
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    • 2009
  • The right to know is not satisfied merely by making or improving laws or systems. The right to know is a matter of culture rather than system. Nevertheless, consistent system improvement measures are required. There are many laws relating to the right to know. In particular, at the core are the Official Information Disclosure Act, the Record and Archives Management Act, and the Presidential Record Management Act. The fact that systems relating to official record management and presidential record management are related to the right to know is understood by the promotion of records and archives management reform after the year 2004, as a result of which the national archives management innovation road map was established. Reflecting the many opinions of the "Information Disclosure System Improvement Task Force" composed with participation of the government and the press after the participatory government's announcement of "Measures to Advance the Support System for News Coverage," amendments to the Information Disclosure Act have come forward with system improvement measures in connection with issues that had arisen until then. Such improvement measures have not resulted in actual improvements. This thesis proposes several system improvement measures, focusing on those that have arisen until now but have not been reflected in discussion, such as converting the concept of information non-disclosure into disclosure postponement, preparing and disclosing particular information disclosure standards, specifying personal information for non-disclosure, specifying and strictly applying any information that has not been disclosed for purposes of internal review, deleting non-disclosure items in stenographic records that do not have a reason to exist, and establishing limits and terms of non-disclosure. Of the most remarkable system improvement measures that have been made until now is our recognition that the right to know is not limited to the information disclosure system but that the "cause" of archive management should be systematic and scientific. In other words, the right to know is understood to establish not just accidential factors, such as with a whistle-blower, but the inevitable factors of systemization of production, distribution, preservation, and use of archives. Much more study should be pursued regarding disclosure of archives information. In particular, difficult issues to be resolved regarding reading records at permanent archives management institutions, such as the National Archives of Korea, or copyrights that arise in the process, require constant study from academia and relevant institutions.

Recirculation Prohibition of Fair Value through Other Comprehensive Income on Realization and Earnings Management (기타포괄이익측정 금융자산 평가손익의 재순환금지와 이익조정)

  • Gong, Kyung-Tae
    • Management & Information Systems Review
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    • v.38 no.2
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    • pp.67-81
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    • 2019
  • In accordance with K-IFRS 1109, financial instruments are classified to amortized cost (AC), fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVPL). And disposal gains are prohibited to be recirculated for net income when FVOCI financial instruments would be sold in the future, so-called recirculation prohibition. This research investigates whether accumulated other comprehensive income of available-for sale financial assets(AFS) under K-IFRS 1039, could affect reclassified amounts to the FVPL securities from the AFS securities. Also, this study investigates the effects of the reported income on the reclassified FVPL, because CEOs are likely to try earnings management when net income is predicted to be less than target or is low, comparing other firms. As a result of empirical analysis, first, I find that accumulated other comprehensive income of the AFS has a positive impact on the reclassified FVPL. Second, level of reporting income has no significant impact on the reclassified FVPL. Third, interaction effects are significantly positive on the firms which have more other comprehensive income and less level of reported income. Fourth, the effects of the bank and securities are more distinct than those of the manufactures. This study is the first research to investigate earnings management through AFS at the timing of the first adoption of K-IFRS 1109. Empirical results of this study provide evidence of earnings management on the reclassification of FVPL which gives meaningful implications to regulators, academic researchers and auditors.

A study on mandatory insurance for aircraft operators (항공보험 가입의무에 관한 연구)

  • Lee, Chang-Jae
    • The Korean Journal of Air & Space Law and Policy
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    • v.33 no.2
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    • pp.169-197
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    • 2018
  • The purpose of this study is to present a reasonable and concrete standard for the Korean aviation insurance compulsory subscription system. Through this, we aim to improve the current revision of laws and regulations, and ultimately create an environment in which the safety and property of the Korean people who use aircraft with appropriate aviation insurance can be secured. In particular, by reviewing the aviation business law and its new laws and regulations enacted in 2017, the legislative improvement direction of aviation insurance will be proposed. In order to maintain the continuous growth of the air transportation industry and to make amicable compensation for the victims, considering the characteristics of the total accident, instantness, and giganticness of air accidents in which a lot of people and property are lost in the event of an accident, adequate insurance coverage is essential. In this respect, the compulsory insurance to amend the principle of freedom of contract, which is the great principle of the modern judicial system, will be persuasive. However, in comparison with foreign legislation, the legal provisions on Korea's obligation to comply with aviation insurance need to be revised around the following issues: First, it is reasonable to enforce the regulation of the mandatory aviation insurance by legislation from the Congress not by administrative regulations. Because it will force the monetary obligations of the individual such as common air carriers. Second, our law regulations respond to various kinds of air damages by using the phrase "limit of liability stipulated in international conventions". However, as we have seen in the text, the range of compensation are various according to the use of legal instruments in international conventions such as the Montreal Convention, which governs the compensation of passengers for damages to passengers today. Third, in countries with narrow territories, such as Korea, there are big differences in flying time and insurable risk between domestic and international transportation. Therefore, it is necessary to divide domestic transportation and international transportation even in the obligation to join the insurance. This dual discipline has the advantage for rookies in air carrier market who mainly start their business from domestic service. Fourth, according to Korean law, the regulations of automobile loss insurance is applicable to the aviation mandatory insurance of unmanned aerial vehicle accident which is lack of persuasion. In the future, it will be appropriate to discipline insurance for unmanned aerial vehicles with unlimited potential for development from a long-term perspective.

A Study on Institutional Reliability of Open Record Information in the Information Disclosure System (정보공개제도에서 공개 기록정보의 제도적 신뢰성에 관한 연구)

  • Lee, Bo-ram;Lee, Young-hak
    • The Korean Journal of Archival Studies
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    • no.35
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    • pp.41-91
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    • 2013
  • There have been numerous steps of growth in policy system since the legal systemization through the enactment of Information Disclosure of public institution Act in 1996 and Records Management of public institution Act in 1999 as well as infrastructure advancement led by government bodies, but it still shows insufficiency in some aspects of information disclosure system and records management. In particular, the issue of reliability on record information disclosed through information disclosure system is raised, and institutional base through the legal and technical devices to ensure the reliability are not well prepared. Government has attempted to enact laws and regulations to guarantee the public right to know through information disclosure and records management at government level, and establish the national system in a way that advances the infrastructure for encouraging the participation in state affairs and utilization of national record information resources. There are limitations that it lacks internal stability and overlooks the impact and significance of record information itself by focusing upon system expansion and disclosing information quantatively. Numerous record information disclosed tends to be falsified, forged, extracted or manufactured by information disclosure staffs, or provided in a form other than official document or draft. In addition, the disclosure or non-disclosure decisions without consistency and criteria due to lack of information disclosure staff or titular supervising authority, which is likely to lead to societal confusion. There are also frequent cases where the reliability is damaged due to voluntary decision, false response or non response depending upon request agents for information disclosure. In other cases, vague request by information disclosure applicant or civil complaint form request are likely to hinder the reliability of record information. Thus it is essential to ensure the reliability of record information by establishing and amending relevant laws and regulations, systemic improvement through organizational and staff expertise advancement, supplementing the information disclosure system and process, and changing the social perception on information disclosure. That is, reliable record information is expected to contribute to genuine governance form administration as well as accountability of government bodies and public organizations. In conclusion, there are needed numerous attempts to ensure the reliability of record information to be disclosure in the future beyond previous trials of perceiving record information as records systematically and focusing upon disclosing more information and external development of system.

A Study on Current Status of Landscaping Supervision Quality Control and Improvement Measures in Apartment House Construction (공동주택 건설사업에서 조경 감리의 품질관리 현황과 개선방안 연구)

  • Kim, Jung-Chul
    • Journal of the Korean Institute of Landscape Architecture
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    • v.49 no.1
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    • pp.1-18
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    • 2021
  • This study was intended to present measures for the improvement of the apartment house landscaping supervision system by examining the adequacy of landscaping supervision, which is aimed at improving the quality of landscape plants and facilities in apartment house landscaping sites. Additionally, this study aims to identify the problems occurring in the process of the performance of landscaping supervision and to provide the evidence for legislative activities and revision of the laws currently being pushed forward for the mandatory deployment of apartment house landscaping supervision personnel. The results of the analysis showed that no landscaping supervision personnel was deployed to apartment complexes with less than 1,500 households and that the landscaping comprised 19% to 46% of the entire construction process. The civil engineering firm performed the landscaping supervision, which made it impracticable to fully focus on the construction quality in the field of landscaping. The quality control in terms of landscape plants revealed differences in quality control, depending on the competence and experience of the civil engineer supervising the personnel, where the landscaping supervision personnel was not deployed. The apartment houses landscaping supervision activity index was analyzed, and the results showed that the supervision activity index for apartment house A was 72.0, B was 70.4, and apartment houses C to G ranged from 38.7 to 46.9, which suggested that the difference in quality control, process control, and technical support affected the construction quality and occurrence of defects.The improvement of landscaping process quality control and process management will be carried out more smoothly and the rate of defects will be drastically reduced if the landscaping supervision personnel placement threshold is lowered from 1,500 households to 300 households in complexes. The results of this study are expected to be useful in promoting and re-establishing the landscaping industry based on the improvement of construction quality in the field of landscaping in connection with the construction of apartment houses.

A Study for operation results of the comprehensive examination on tendering system in the cultural heritage repair and restoration, focusing on the cause of the decline in the winning bid rate (문화재수리 종합심사낙찰제·종합평가낙찰제 운영결과 및 낙찰률하락 원인 분석)

  • JUNG, Younghun;YUN, Hyundo
    • Korean Journal of Heritage: History & Science
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    • v.55 no.1
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    • pp.111-132
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    • 2022
  • The comprehensive examination on tendering system has been introduced to the Cultural Heritage repair and restoration field since 2016 to remedy the repair issues of South Gate in 2014. The Cultural Heritage Administration tried to attain the high performance of the cultural heritage repair and restoration works securing the proper payment for the repair and restoration works. It is high time to review the operating performance of the comprehensive examination on tendering system (hereinafter referred to as the "CEOTS"), as the system has been run for over 5 years to correspond with its original goal, i.e., "The Proper Payment in return for the High Performance of Repair and Restoration works." This study intends to analyze 114 tenders of CEOTS from 2016 to 2020. As a result of the analysis of 114 tenders, firstly, more than half of bid winners were in the top 20% of repair & restoration capacity disclosure amount list, which mostly fulfilled the goal of 'attaining high performance.' Secondly, as the winning bid rate is decreasing from 86.847% in 2017 to 85.488% in 2020, the goal of 'guarantee of a proper payment' is not achieved yet. Thirdly, the influence of Economic Evaluation section in CEOTS has been grown since the change of scoring system in CEOTS in 2019. This study identifies two reasons why the winning bid rate of CEOTS has decreased. Firstly, it is caused by the fact that 'the group that got more than 1st place' and 'the first place group' that are more than half of the total bidders have the decreasing bidding rate trend as the years go by. Secondly, the exclusion rate of 'the group that got more than 1st place' is higher than the exclusion rate of 'the group that got less than 1st place', which means the expected winning rate would be lowered. It is proposed that the revision of CEOTS code is needed, i.e. easing the strict rule concerning the exclusion rate as well as setting up the lower bidding limit to prevent the excessive decreasing winning bid rate.

A Study on Changes in the Safety Perception of Port Workers in accordance with the Enforcement of the Serious Disasters Act (중대재해법 시행에 따른 항만노동자의 안전인식 변화)

  • Park, Junkyu;Park, Keun-Sik
    • Journal of Korea Port Economic Association
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    • v.38 no.3
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    • pp.133-149
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    • 2022
  • The Port logistics is a pivotal industry in strengthening competitiveness for countries and companies and plays an important role in accounting for the majority of Korea's import and export volume, so its importance among Korea's industries is truly enormous. The port, which plays such an important role, is simultaneously unloaded, transferred into the dock, and stored, and it can be said that it is composed of a very complex flow. In particular, port unloading is an environment in which port unloading workers cannot escape the risk of disasters as large cargoes and cranes for container transport move, and numerous disasters are hidden and lead to serious disasters. Through literature studies on the Serious Accident Penalty Act, this study investigated how the Serious Accident Penalty Act affected port unloading workers and whether there was a change in satisfaction with safety education according to the enforcement of the Serious Accident Penalty Act. Through this study, it was found that port unloading workers were more aware of safety than managers in cognitive, attitude, and experience factors. Since the port unloading manager is not put into the unloading work, the perception of safety was analyzed to be lower than that of workers. Since managers should educate workers on safe work and be alert to safety, it seems that port unloading managers will also need to change their perception of safety. The Act on the Punishment of Severe Disasters took effect on January 27, 22, and in the early stages of the enforcement of the law, many confusing and ambiguous parts are found for those in charge of performing practical tasks on the front line until the law is settled. It seems necessary to revise the Act on the Punishment of Severe Disasters for the purpose of clear standards for the law and no safety accidents in the field to prevent confusion in work. In addition, in order to derive more meaningful research results in the future, it is expected that research on the perception of disasters by workers and managers will be continuously needed by deepening literature research to find various factors and using investigation methods such as interviews.

A Study on the Korea Future Internet Promotion Plan for Cyber Security Enhancement (사이버 보안 강화를 위한 한국형 미래 인터넷 추진 방안에 관한 연구)

  • Lim, Gyoo-Gun;Jin, Hai-Yan;Ahn, Jae-Ik
    • Informatization Policy
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    • v.29 no.1
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    • pp.24-37
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    • 2022
  • Amid rapid changes in the ICT environment attributed to the 4th Industrial Revolution, the development of information & communication technology, and COVID-19, the existing internet developed without considering security, mobility, manageability, QoS, etc. As a result, the structure of the internet has become complicated, and problems such as security, stability, and reliability vulnerabilities continue to occur. In addition, there is a demand for a new concept of the internet that can provide stability and reliability resulting from digital transformation-geared advanced technologies such as artificial intelligence and IoT. Therefore, in order to suggest a way of implementing the Korean future internet that can strengthen cybersecurity, this study suggests the direction and strategy for promoting the future internet that is suitable for the Korean cyber environment through analyzing important key factors in the implementation of the future internet and evaluating the trend and suitability of domestic & foreign research related to future internet. The importance of key factors in the implementation of the future internet proceeds in the order of security, integrity, availability, stability, and confidentiality. Currently, future internet projects are being studied in various ways around the world. Among numerous projects, Bright Internet most adequately satisfies the key elements of future internet implementation and was evaluated as the most suitable technology for Korea's cyber environment. Technical issues as well as strategic and legal issues must be considered in order to promote the Bright Internet as the frontrunner Korean future internet. As for technical issues, it is necessary to adopt SAVA IPv6-NID in selecting the Bright Internet as the standard of Korean future internet and integrated data management at the data center level, and then establish a cooperative system between different countries. As for strategic issues, a secure management system and establishment of institution are needed. Lastly, in the case of legal issues, the requirement of GDPR, which includes compliance with domestic laws such as Korea's revised Data 3 Act, must be fulfilled.

Survey on the Role Performance, Satisfaction, and Importance of Occupational Therapists belonging to Dementia Relief Center for Health Care of the Elderly in Local Communities (지역사회 노인의 헬스케어를 위한 치매안심센터 작업치료사의 역할 수행도 및 만족도, 중요도 조사)

  • Ju, Eun-Sol;Bang, Yo-Soon;Hwang, Min-Ji
    • Journal of Korea Entertainment Industry Association
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    • v.14 no.7
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    • pp.599-608
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    • 2020
  • This study aims to investigate the performance and satisfaction of occupational therapists at the Dementia Relief Center for health care of the elderly in local communities, and to provide basic data necessary for role establishment by checking occupational therapists' tasks according to the priority. The subjects of this study were occupational therapists in dementia care centers in the Honam area and Gwangju Metropolitan City, who were surveyed via mail and e-mail. The survey had a total of 54 items covering the general characteristics of the therapists and current state of the centers (n=8), performance and satisfaction with the service areas and task content of the centers (n=45), and tasks that were considered important (one short-answer question). It was found that occupational therapists at the Dementia Relief Center were mainly carrying out the "Dementia Prevention Management Projects", which provided the programs for the patients, and they showed the highest satisfaction. Although the 'MMSE-DS' is occupational therapists' own area with high performance and satisfaction, it was not assigned to the occupational therapists at the Dementia Relief Center, indicating that the role was insufficient. The tasks related "administrative works and strengthening community capacities" showed low performance and satisfaction, but they are essential for the operation of the Dementia Relief Center and the management of the patients, so the plans to increase the occupational therapists' performance should be established. The categories of projects that occupational therapists consider important were also consistent with those they had to perform. It means the occupational therapists at the Dementia Relief Center recognized their unique roles. In this context, to establish the role of occupational therapist at the Dementia Relief Center, it is necessary to amend the operating guidelines based on the performance, satisfaction, and priorities of the projects, and to develop the curriculums and programs that can improve the tasks with insufficient performance and low satisfaction.

The Effect of SBF Question on Conceptual Achievement and Eye Movement in Seasonal Constellation Learning of Elementary School Students (초등학생의 계절별 별자리 학습에서 SBF 질문이 개념성취와 시선이동에 미치는 영향)

  • Jaesun, Kim;Ilho, Yang;Sungman, Lim
    • Journal of the Korean Society of Earth Science Education
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    • v.16 no.2
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    • pp.302-318
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    • 2023
  • The purpose of this study was to study to the effect of presenting SBF questions on the level of conceptual achievement and eye movement of elementary students in seasonal constellation learning that requires systems thinking. In this study, the effectiveness of SBF questions was divided into experimental groups and comparison groups, and scientific texts with different question types were presented to analyze the level of conceptual achievement and differences in eye movement of sixth-grade elementary students. Data analysis quantitatively analyzed the pre- and post-test results of the developed concept test paper and the eye movement data when learning scientific texts related to seasonal constellations. As a result of the study, first, the SBF question was a valid learning strategy for learning seasonal constellations. The SBF question showed a statistically significant difference (p<0.05) in the pre- and post-test between groups, and a statistically significant difference (p<0.001) in the pre- and post-test within the group. Second, SBF questions had a positive effect on students' learning by inducing learners with low preconceptions to area of interest that help them achieve concepts. In other words, when presenting SBF questions with visual data from a space-based perspective, it was confirmed based on the results of eye movement analysis that there was a significant difference in total fixation count (p<0.01) of learners. On the other hand, for learners with high scientific preconceptions, the effect of exploration was not significant because the preconceptions of the learners themselves acted as a hard core rather than the effect of SBF questions. This study is different from existing seasonal constellation learning studies in that it provides quantitative data through pre- and post-test and eye movement analysis in the seasonal constellation learning process, and can help elementary students learn seasonal constellations.