• Title/Summary/Keyword: 공시적 접근

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소림역근경(少林易筋經)의 의료기공학적(醫療氣功學的) 접근(接近);관우$\ll$소림역근경(少林易筋經)$\gg$ 의료기공학적접근(醫療氣功學的接近)

  • Sa, Hui-Su;Song, Eun-Mi;Jeon, Hak-Su;Lee, Jun-Geun
    • Journal of the Korean Institute of Oriental Medical Informatics
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    • v.13 no.1
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    • pp.14-25
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    • 2007
  • 기공시유구역사전통적문화(氣功是悠久歷史傳統的文化), 해탈생로병사고통적수련법(解脫生老病死苦痛的修練法), 거병건신(祛病健身), 심신단련(心身鍛鍊), 수명장수적양생법(壽命長壽的養生法). "기공"("氣功") 취시행기공부(就是行氣功夫), 이수련수행(以修練修行), 예방정신화육체질병(豫防精神和肉體疾病), 건강신체(健康身體), 연년익수(延年益壽), 기공적수련방법(氣功的修練方法), 유수형태(有數形態), 육체화정신적건강(肉體和精神的健康), 시의료기공(是醫療氣功), 의료기공시검토점(醫療氣功是檢討點), 통과고대의서적정리(通過古代醫書的定理). 의료기공시다개형태변화(醫療氣功是多個形態變化), 불교전파화일기(佛敎傳播和一起), 불가기공취재일개문파불가수련활동중형성(佛家氣功就在一個門派佛家修練活動中形成). 불가기공시(佛家氣功是), 수행자소추구적(修行者所追究的), 유지건강육체적기공법(維持健康肉體的氣功法). 의료기공적모습화구도적모습(醫療氣功的模襲和求道的模襲), 시혼합형태(是混合形態). 현재(現在) 불가기공지원류(佛家氣功之原流) 가이설시소림역근경(可以說是少林易筋經). 저본논고취시이의료기공적관점래접근소림역근경(這本論考就是以醫療氣功的觀點來接近少林易筋經).

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Content Analysis of Voluntary Environmental Disclosure Made in Stand-alone Environmental Reports or Company Web-sites: Focusing on the Interrelations between Disclosure Quality, Environmental Performance and Economic Performance (환경보고서 혹은 웹사이트를 통한 자발적 환경공시의 내용분석: 환경성과 및 경제적 성과와의 동시적 상관관계를 중심으로)

  • Choi, Jong-Seo
    • Journal of Environmental Policy
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    • v.9 no.3
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    • pp.69-114
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    • 2010
  • This study investigates the voluntary corporate disclosure of environmental information via stand-alone environmental reports or company web-sites. Quality of disclosure was assessed using the content analysis index proposed by Clarkson et al. (2008) based on GRI guidelines. Descriptive statistics on disclosure scores by category suggest that the level of disclosure is low relative to the expectation implied by the GRI reporting guidelines, and points to the need for improvement in the future. Specific areas where improvement is required include the disclosure of environmental performance indicators. Corporate environmental performance was measured in terms of the percentage of toxic wastes that was treated or processed by each firm and economic performance, by industry-adjusted annual return, which was subject to a series of association tests designed to explore the interrelations among environmental disclosure, environmental performance, and economic performance. The individual equation approach based on OLS procedures suggests a positive association between environmental performance and the level of discretionary environmental disclosures, which is not the case between environmental and economic performance. An integrated analysis using simultaneous equations approach does not indicate any significant relationships among three constructs, suggesting the lack of endogeneity, inconsistent with Al-Tuwaijri et al. (2004). Additional analysis assesses the level of environmental disclosure made in footnotes to the audited annual reports, which suggests that the quality of disclosure is very low and that footnote disclosure does not serve as a meaningful channel for the provision of corporate environmental information.

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The Design Museum as a Promoter (디자인 진흥 기관으로서의 디자인 박물관)

  • Choi, Jeong-Ah;Kim, Hyun-Joong
    • Archives of design research
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    • v.20 no.3 s.71
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    • pp.269-278
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    • 2007
  • After the establishment of the world's first design museum in London, design museums have - despite the criticism regarding commercialization and centralization - contributed to improving both the quality of life and the national competitiveness in establishing a design identity and promoting the excellence of design by preserving and cultivating the design industry. With the increase in the value of design in the cultural economy of the 21$^{st}$ century, the need for Korean design museums has been growing. Given this, the purpose of this study is to serve as a fundamental basis in introducing a new role and direction for future Korean design museums. In order to provide a foundation for such innovation, the evolved role and the promotional strategies of design museums are examined through the diachronic and synchronic approaches.

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An Empirical Analysis of the Stock Market Performances of Reorganized Firms and the Disclosure Effect of Completion of Reorganization (회사정리기업의 주식성과와 회생절차종결 경영정보의 공시효과)

  • Kang, Kyung-Yi;Lee, Sang-Won;Choi, Byung-Woo
    • Management & Information Systems Review
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    • v.28 no.4
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    • pp.155-174
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    • 2009
  • The purpose of this paper is to analyze the stock market performances CAR of reorganized firms and study the disclosure effect of completion of reorganization to examine whether there exists significant economic merit for the institutionalized continuation of unprofitable firms. The main results of this paper can be summarized as follows. First, the average stock market performances for +12 months after the completion of reorganization compared to those for -6 months before the proposal of reorganization show consistently negative returns. Second, to see whether there exist significant differences between the stock market performances of reorganized firms and those of normal firms with similar characteristics, CAR's measured from -6 months before the proposal of reorganization to +12 months after the completion of reorganization are statistically tested, which results in significantly negative values starting +5 months after the completion of reorganization. Finally, to see the disclosure effect of the news of completion of reorganization, daily CAR's are measured and tested, which shows positive values only for -20 days and -19 days before the disclosure, and shows negative values for the whole periods up to +20 days after the disclosure. The results of the paper imply consistently that the reorganized firms have no better performances compared to the similar normal firms, and the performances do not improve even after the completion of reorganization, which casts serious doubts upon the current forms of the institutionalized continuation of unprofitable firms.

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A Study on Practices and Improvement Factors of Financial Disclosures in early stages of IFRS Adoption - An Integrative Approach of Korean Cases: Embracing Views of Reporting Entities and Users of Financial Statements (IFRS 공시 실태 개선방안에 대한 소고 - 보고기업, 정보이용자 요인을 고려한 통합적 접근 -)

  • Kim, Hee-Suk
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.7 no.2
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    • pp.113-127
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    • 2012
  • From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.

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A study on the English modal auxiliary Will/Shall (영어의 서법 조동사 Will/Shall에 관한 연구)

  • Kang, Mun-Koo
    • English Language & Literature Teaching
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    • v.12 no.3
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    • pp.99-122
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    • 2006
  • The purpose of this paper is to explain the meanings and uses of the English auxiliaries SHALL/WILL. The complexity of modern usage of SHALL/WILL has been one of the most disputable themes of traditional English grammar. The paper purported to address the study and analysis of diachronic and synchronic approach to the two auxiliaries. A general view of the figures of Fries'(1925) survey was added for further investigation. The results of the study showed that these auxiliaries express some of various modal meanings associated with the volitional or emotional attitude of the speaker without implying futurity. The findings also suggested that the use of SHALL in present-day English is restricted to non-volitional future with the first person but the practice of this use is also diminished by the expansion of the use of WILL, and the original meaning of WILL, 'to desire or wish', has generally been replaced by other verbs or modal forms. But sentences which seem to indicate futurity are often tinged with modal senses. Therefore, WILL/SHALL should be considered to act either as tense auxiliary or as modal auxiliary depending on situational contexts in which it occurs.

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Computer Automated Manufacturing Lab (저축 CNC 환경에서의 효율적인 황삭가공)

  • 강지훈;서석환;이정재
    • Proceedings of the Korean Society of Precision Engineering Conference
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    • 1994.10a
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    • pp.193-198
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    • 1994
  • 다축가공은 3축 이상의 동시제어축을 이용하여 복잡한 형상을 효율적으로 가공할 수 있는 첨예의 기술인 반면, 가공 설비의 고가로 인해 실제현장에 보급되지 못하고 있는 실정이다. 부가축 방식에 의한 저축화 가공방식은 이러한 현실적 문제에 대처할 수 있는 강력한 방식으로서, 본 연구팀에서는 3축 CNC 공작기계에 부가축 테이블 방식을 이용하여 5축 곡면가공을 구현한 바 있으며, 정삭가공 알고리즘을 개발한 바 있다. 본 연구에서는 부가축 환경하에서 황삭가공 알고리 즘을 다루며, 기존의 전축환경의 황삭가공에 비해공구자세를 인텍싱 형태로 변화시킬 수 있다는 차이가 있으며, 이에 따라 자세조정횟수의 초소화가 생산성 지표로 부각된다. 본 연구에서 개발된 황삭경로 알고리즘은 자세조정횟수를 포함 하여 공구접근영역, 공구교환횟수, 피드조정을 통하여 전체적을 황삭가공시간의 최소화로 접근하였다. 연구된 알고리즘 은 컴퓨터시뮬레이션을 통하여 검증하였으며, 실제절삭을 통한 검증이 추진중에 있다.

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A Study on the Characteristics of Re-Organized Shortform Contents (재가공형 숏폼 콘텐츠의 특성 연구)

  • Lee, Jin;Yun, Hyunjung;Yun, Hye-Young
    • The Journal of the Korea Contents Association
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    • v.22 no.5
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    • pp.67-80
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    • 2022
  • The purpose of this study is to clarify the meaning and characteristics of re-organized shortform contents, which is centered on media companies to edit and service existing broadcast content. For this, KBS, MBC, SBS, JTBC, and tvN's entire drama videos and representative entertainment programs opened on the Naver TV platform from 2014 to 2021 were selected for analysis and a synchronic and diachronic approach was conducted at the same time. As a result of the analysis, quantitative and qualitative expansion was made, with the number and form of videos provided by both dramas and entertainment programs diversifying from a synchronic approach. In particular, in the case of special videos, the meaning as independent content was also strengthened, such as sequencing centered on characters, themes, and materials. It was confirmed that thumbnails and titles were also formalized as tags as paratexts that act as curation for searches. From a diachronic point of view, it was found that re-organized shortform contents is considered to be character-oriented contents and independent viewing context through comparison with real-time views and original videos. This study is significant as an attempt to capture the meaning and phase change of shortform contents, which was considered incidental.

A Study on Decision Making Process of System Access Management (시스템 접근관리에 대한 의사결정 프로세스 연구)

  • Cho, Young-Seok;Im, Jong-In;Lee, Kyung-Ho
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.25 no.1
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    • pp.225-235
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    • 2015
  • Recently, the administration and supervision of Information Security Certification and Security Inspection has been enforced but information leakage and security accidents by insiders are increasing consistently. The security accidents by insiders ran to 21% in 2010, by the 2011 Cyber Security Watch Survey. The problem is that immediate recognition is difficult and stopgap measure is mostly adopted without company's external notice apprehensive for cost increase or credit drop in case of internal security accidents. In the paper, we conducted the regression study on security access management then proposed the standard process available for other systems and businesses sites. It can be very useful for many companies to investigate, analyze and improve the problem of security management conveniently.

Improvement of Calculating Method of the Officially Assessed Individual House Price of Aged Apartment Remodeling Reflecting Feasibility Analysis (사업성분석을 반영한 공동주택 맞춤형 리모델링의 공시가격 산정방법 개선)

  • Bae, Byungyun;Kim, Kyungrai;Shin, Dongwoo;Cha, Heesung
    • Korean Journal of Construction Engineering and Management
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    • v.18 no.6
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    • pp.89-97
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    • 2017
  • The number of Aged Apartment units is expected to increase as time went on. Living standards are getting better and they want a new apartment space as the economy progresses. Therefore, it is necessary to prepare for the increasing remodeling market through the feasibility evaluation method that can be applied to the remodeling project of the apartment house. The purpose of this study is to analyze the social pricing factors affecting the Officially assessed individual House Price for the analysis model of commercial house remodeling. The collected samples were analyzed using multiple regression analysis of 350 prices included in 127 lots. Middle school level, high school level, total number of households, and floor area ratio were extracted. As a result of comparing the Officially assessed individual House Price by applying to the remodeling case, the difference between the existing Officially assessed individual House Price and the improvement Officially assessed individual House Price is different. The accessibility with the subway station is included in the land price, and there is no change in the number of stories and directions because it is customized remodeling. There was a difference in the disclosure price depending on the type of factor extraction by the evaluator in a batch application of the disclosure price factors. The research can be used as a model for future remodeling business feasibility analysis.