• Journal of Digital Convergence
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• v.16 no.11
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• pp.267-274
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• 2018

This study examines the effect of managerial ability on managers' opportunistic reporting discretion in recognizing the goodwill impairment losses after the adoption of K-IFRS. Cross-sectional regression results show that goodwill impairment losses are not recognized timely at the time of the goodwill impairment symptom, but rather managers make bad use of goodwill impairment losses as tools of income smoothing and big-bath. Managerial ability is not directly related to the recognition of goodwill impairment losses, but firms with more able managers recognize timely goodwill impairment losses when the symptom of goodwill impairment exists, and they use less income smoothing when the firms' expected pre-impairment earnings are abnormally high. This study is the first research to consider the relationship between managerial ability and manager' earnings management in goodwill impairment accounting.

• Korea journal of population studies
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• v.20 no.1
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• pp.129-159
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• 1997

The main purpose of this study is to describe the different life chances among various occupational groups in Chonbuk Province which has been excluded in the process of Korea's industrialization since the 1960s. More specifically, this study analyzed to what extent 6 occupational groups have the different life chances in the sub-levels such as health conditions and leisure life. According to our data analysis, it is found that the 6 occupational groups have the different life chances. That is, while those who are engaged in the higher prestigious occupation have a good life chance, those who in the lower prestigious occupation have a worse life chance. For example, among 6 occupational groups, professional-managerial who secure the higher autonomy and stability in their work have the highest life chance in the labor and health, and leisure life. Next, professional-technical, white-collar, sales-service occupants have the higher life chance after the professional-managerial. However, these 3 occupation groups are partially inconsistent in the two sectors of the life chance. Specifically, the professional-technical, despite their autonomy and stability in the work world, conceived that their work conditions are worse as well as badly influencing on their own health. On the other band, the sales-service workers group, despite their lower social status, is relatively autonomous and stable in their work environment and thus has the higher life chances. Finally, agricultural and productive workers have relatively the lower lift chances. Nevertheless, there are some clear differences among these 2 occupational groups. That is, the farmers have relatively the higher life chances in the sectors of socio-economic characteristics, and labor and health rather than productive workers. As a result, the productive workers are generally located in the lowest level of life chance. This fact is particularly attributed to the fragility of manufacturing industries in Chonbuk Province.

• Korean Journal of Social Welfare Studies
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• v.44 no.3
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• pp.271-300
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• 2013

The objective of this study is to discover how the performance of service is perceived by those who receive the services. For the purpose of this study, perception on service performance is defined as "the perception of the changes in daily life as a result or in the course of using Cultural Welfare Services, i.e., the users' own perception of the tangible changes made through the community experience, the perception of others arising from interaction within the community, and the perception of future social relations or vision of the future." The study was conducted by using the qualitative research method of phenomenological approach aimed at understanding the essential aspects of interpersonal phenomena as they occur in a sociocultural context. The outcomes of the study that users' perception on performance of Cultural Welfare Services is principally "a process of enabling users who have hitherto led a life devoid of meaning and values to explore the opportunities of changing the course of life by awakening their cultural sensitivity." With regard to the essence of performance, which is a higher category, the analyses have led to the following findings: "perception of 'me' within the community", "emotional stability acquired in the course of task performance", "perception of a new 'me' through community activities", "perception of 'others' face to face with me", and "exploration of opportunities for a new life".

• Korea Information Communication Reporters Association
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• s.6
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• pp.20-21
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• 2001

집합식 교육의 대안으로서 최근 기업 환경에서 인식되고 있는 인재육성 방법이 바로 e-러닝이다. 이는 비즈니스와 정보기술 분야에서 나타나던 디지털 혁명의 영향력이 교육에서도 그 반향을 일으킨 것으로써, 교육의 틀 자체를 급속한 변화에 대처할 수 있도록 바꾸어 놓은 것이다. 과거처럼 획일적인 교육방법과 지식을 제공하는 대신에, e-러닝은 학습자가 다양한 학습환경 및 자원에 자유롭게 접근할 수 있게 함으로써 새로운 학습 경험을 할 수 있는 기회를 제공한다.

• Korean Architects
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• no.5 s.55
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• pp.58-60
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• 1973

본고는 ‘인간환경의 탐구’라는 제목으로 일본 산업Design 연구소가 건축 및 환경관계잡지 ‘SD(Space Design)’ 지(72년10월)에 기고한 기사를 역편한 것이다. 최근 태두되고있는 인간환경의 재인식이라는 문제와 관병해 우리주변의 환경과 공간을 미적인식활동의 장병이라는 입장에서 고찰한 것인데, 건축학도는 물론 일반인에게도 새삼 환경이라는 의미를 되씹어 볼 수 있는 유익한 기회가 될 것이다.

• 프린팅코리아
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• v.13 no.12
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• pp.140-143
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• 2014

일본 인쇄산업은 지난 2011년 동일본 대지진 이전과 이후로 그 인식과 대처가 크게 달라졌다. 인쇄산업에 있어서 커다란 과제와 역할을 부여하는 기회가 됐다고 할 수 있다. 실제로 당시 동일본 지역 일대에서는 대지진과 쓰나미로 인해 제지공장과 잉크 등 관련 자재공장에 연이어 재해가 발생했으며, 용지, 필름, 잉크 등의 생산이 불가능해지고, 공급도 부족함에 따라 가격이 폭등하는 위기상황이 초래하기도 했다.

• Environmental engineer
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• v.24 s.246
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• pp.58-60
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• 2007

우리나라에 해양경찰(이하 해경)이 있다는 것은 많은 사람이 알고 있지만, 해경의 주요업무 중 하나가 해양오염관리라는 사실은 국민 일부만이 알고 있는 것 같다. 선박사고로 발생하는 기름 및 위험유해물질(HNS)의 유출시 오염 방제작업, 태풍 또는 홍수로 발생되는 해안쓰레기 정화활동, 해양배출 폐기물 관리 등 다양한 해양환경 업무를 통하여 국민모두가 해양환경의 중요성을 다시 한번 인식할 수 있는 기회가 되었으면 한다.

• 건강소식
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• v.33 no.12
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• pp.6-7
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• 2009

여전히 한국사회에서 산부인과는 무섭고 수치스러운 공간으로 인식된다. 심지어 가지 말아야 할 곳이며, 부도덕한 일을 저지른 문란한 여성쯤의 억울한 오해마저 감수해야 하는 곳이다. 아무리 아프고 몸에 이상이 느껴져도 언제나 '산부인과'가 최후의 선택이 되는 이유다. 감기는 조금만 심해도 병원을 찾으면서도 여성의 자궁은 덧씌워진 편견과 오해 때문에 조기 발견과 치료의 기회를 번번이 놓치고 만다.

• Journal of Internet Computing and Services
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• v.16 no.4
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• pp.131-139
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• 2015

With the request for the advent of new engine toward economic growth, the issue regarding public-owned data disclosure has been increasing. The Korean governments are forced to open public-owned data and to utilize them in solving the various social problems and in promoting the welfare for the people. In contrast, due to the distrust of the effectiveness for the policy, many public owned organizations hesitate to open the public-owned data. However, in spite of communication gap between the government and public organizations, Ministry of Government Administration and National Information Society Agency recently planned to accelerate the information disclosure. The study aims to analyze the perception of the public organization for public data utilization and to provide proper recommendations. This research identified mutual weights that the organization recognize in opening and sharing the public data, based on benefit, opportunity, cost, and risk. ANP decision making tool and BOCR model were applied to the analyses. The results show that there are significant differences in perceiving risk and opportunity elements between the government and public organizations. Finally, the study proposed the ideal alternatives based on four elements. The study will hopefully provide the guideline to the public organizations, and assist the related authorities with the information disclosure policy in coming up with the relevant regulations.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.6
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• pp.145-155
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• 2021

This study aims to examine the results of start-up policies of the previous government (2013-2017) and the current government (2017-2022). We would like to compare the perceptions of founders on the domestic start-up environment in 2016 and 2021. Based on the data (GETR) that surveyed the perception of the startup environment in 2016, a trend survey was conducted to compare the perception of the start-up environment of founders in 2021. As a result of the study, the founder's perception of the domestic start-up environment changed positively overall, but there was no significant change in the perception of 'tax adequacy', 'easy to recover investment', and 'easy to transfer technology'. In addition, the perception of the start-up environment of livelihood founders was negative compared to opportunity-type start-ups. As such, different results were found for each type of start-up. This study analyzed the difference in perception of the past and present start-up environment from the perspective of founders. In particular, I would like to propose a plan to improve the quality of the domestic start-up environment by seeking support measures for livelihood-type start-ups that have collapsed due to COVID-19.