• Journal of Korean Library and Information Science Society
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• v.40 no.3
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• pp.389-402
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• 2009

This study is focused on finding a clue that can establish a sound argument about who the writer of Dongmongseonseup was. Several significant materials that hadn't been examined before were studied so now is examined more specific. The conclusion is that Dongmongseonseup was a collaboration between Park Se-Mu and Min Je-In. Park Se-Mu wrote the moral rules to govern the Five Human Relations that is the part of the Kyeong, the first part of Dongmongseonseup. Min Je-In wrote the last part of it, the historical work Yeokdaeyoui, and then put the two works together.

• KOREAN POULTRY JOURNAL
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• v.47 no.11
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• pp.148-152
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• 2015

본회(회장 오세을)는 지난 14~16일 2박 3일간 제주도에서 종계 부화농가 대상으로 제10기 전문육계 CEO 과정 교육을 진행했다. 종계부화농가의 합리적인 세무회계방법(진일회계법인 임기완 대표(공인회계사 세무사)), 육종트렌드에 따른 종계사양관리((주)체리부로 중앙연구소 김종택 소장), 종계질병진단 및 관리방안(우성양행 전용휘 수의사)에 대한 강연이 진행되었다. 또한, 종계부화산업 발전방안(농축유통신문 김재민 국장), 닭고기자조금사업 활성화방안(닭고기자조금관리위원회 심순택 위원장)에 대해 주제 발표 후 본회 종계부화위원회 연진희 위원장이 좌장을 맡은 가운데 농림축산식품부 축산경영과 김영민 사무관, 본회 이홍재 부회장, 닭고기자조금관리위원회 심순택 위원장, 농축유통신문 김재민 국장, (주)고려비엔피 한 장혁 전무가 종계부화산업 발전방안에 대해 토론회를 진행하였다. 이번 토론회로 종계부화인들의 목소리가 정책에 반영되길 기대하며 위기를 관리하고 대체할 수 있기를 바란다.

• 프린팅코리아
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• s.9
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• pp.42-54
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• 2003

'출판및인쇄진흥법' 제정에 따른 출판 인쇄산업 발전방안에 관한 토론회가 문화광광부 주최로 지난 12일 오후 2시부터 4시까지 문화관광부 5층 대회의실에서 출판.인쇄산업 관련단체와 업계 및 학계 대표자 등 50여명이 참석한 가운데 개최됐다. 문화관광부는 이날 토론회와 '출판.인쇄산업 발전방향에 관한 제안서'를 토대로 출판.인쇄산업을 21세기 지식기반산업으로 21세기 지식기반산업으로 육성.지원하는 중장기 계획을 마련할 방침이다. 박광무 문화부 출판신문과장의 개회사에 이어 한기호 한국출판마케팅연구소장의 사회로 진행된 이날 토론회에서는 백원근 한국출판연구소 선임연구원이 '출판산업의 비전 및 발전방향'에 대해, 이창경 신구대학교 출판미디어과 교수가 '출판 전문인력 양성방안'에 대해, 유창준 대한인쇄문화협회 월간 프린팅코리아 편집국장이 '인쇄문화산업 진흥방안'에 대해, 김용문 세무사가 '출판.인쇄문화산업 발전을 위한 조세지원 방안'에 대해 각각 주제 발표를 했다. 이어 김기태 세명대 미디어창작학과 교수와 이기성 계원조형예술대 전자출판학과 교수, 이근순 피알아트닷컴 대표(신구대 겸임교수), 정대희 장안대 세무학과 겸임교수가 토론자로 참석, 열띤 토론을 벌였다. 다음은 주제 발표 내용을 요약 소개한다.

• Journal of Urban Science
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• v.6 no.2
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• pp.35-47
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• 2017

Tax evasion is increasing, but efficiency of tax administration is evaluated as improving. This is because the taxation cost, which is a measure to judge the efficiency of the tax administration, does not consider the tax evasion effect at all. This method of estimating the cost of taxation is a dispute that neglects the role of taxation authorities in tax evasion. The existing study focuses on the development of a tax evasion model focused on maximizing the utility through the tax evasion of the taxpayer as the tax evasion approaches the individual 's deviant problem. However, this has the aspect of making the role of the tax authorities in tax evasion negative. This study empirically derived the optimal size of tax administration in Korea by using tax collection cost and tax cooperation cost. Also, it is meaningful to consider the role of the taxation authorities in tax evasion and to derive the optimal taxation cost model by estimating the decrease in tax evasion due to the taxation expenditure of the tax authorities. In order to derive the optimal size of tax administration in Korea, taxation cost and tax cooperation cost are derived by classifying tax officials. The optimal taxation cost model was derived by estimating the taxation expenditure related to tax evasion. This study is meaningful to make it possible to emphasize the role of tax authorities in studying future tax evasion by studying the effect of taxation expenditure on tax evasion.

• Management & Information Systems Review
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• v.30 no.3
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• pp.169-190
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• 2011

Recent academic studies have investigated book-tax differences as an indicator of earnings management. Tax accounting texts claim that the differences between pre-tax financial reporting earnings and taxable income can provide information about current earnings, and the large differences between book and taxable incomes are an indicator of low-quality financial reporting earnings. This study investigates the effect of internal control system over book and tax difference using the KOSPI and KOSDAQ firms from 2006 to 2008. The empirical findings are consistent with a weakness of internal control system being associated with higher book-tax difference. That means a firm which has material weakness in the internal control system allows for more malpractice. In addition to this, If the managers tries to the efficient tax decrease strategy, book-tax difference can be large. Which in turn leads us to observe a positive relation between the weakness of internal control system and intensity of book-tax difference. Overall, we interpret this evidence as indicating that the failure of the internal control system can effect not only investors and creditors but also tax authorities. And It emphasizes that a more effective internal control system linked with sound corporate governance.

• Food Science and Preservation
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• v.15 no.4
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• pp.612-616
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• 2008

We studied new product presentation strategies for cheongyang Lycium chinense, and the attributes of consumers purchasing cheongyang; this is a popular herbal medicine. Attributes are characteristics or properties of a product, and generally refer to features regarded as evaluative criteria during decision-making. The key phrases found on data analysis were "free from disease" and "health". Makers or producers must conduct research and development to promote consumer demand for Lycium chinense, and they must overcome any consumer-held negative images of Lycium chinense attributes.

• Journal of the Korea Fashion and Costume Design Association
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• v.23 no.3
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• pp.73-85
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• 2021

The purpose of this study is to understand the influence of the professor's image making (internal, external, social image) perceived by college students on instructional outcomes. The influence of the professor's image making on class satisfaction and class commitment was analyzed, and the mediating effect of class satisfaction and the relationship between class satisfaction and class commitment in the relationship between image making and class commitment was considered. First, it was found that the external image and social image of the professor had a significant effect on class satisfaction. The level of interpersonal relations, such as communication, manners, manners, and intimacy as well as the management of external expressions, clothing style, makeup, hair, gestures, postures, attitudes, voices, speech, and speech speed brings satisfaction to the class. Second, it was found that the professor's inner image, outer image, and social image had a significant effect on class commitment. In order to satisfy the students' immersion in class, professors are required to manage internal, external, and social images. Third, it was found that class satisfaction had a significant effect on class commitment. If the class satisfaction is high, it means that class immersion also increases. Fourth, as for the social image of a professor, it was found that class satisfaction had a completely mediating effect in the relationship between class commitment, and the external image of a professor was found to have a partial mediating effect in class satisfaction in the relationship between class commitment. It was found that the social image of professors perceived by college students improve class satisfaction, and this improves class satisfaction further enhances class immersion.

• Journal of Industrial Convergence
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• v.21 no.7
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• pp.65-73
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• 2023

This study identified the relationship between adolescents' academic helplessness and smartphone dependence and verified the parallel mediating effect of self-esteem and friendships. To this end, the fourth data of the Korean Children and Youth Panel Survey 2018 (KCYPS) conducted by the Korea Youth Policy Institute were used, and 2,244 were used for analysis after removing 346 adolescents who responded to the survey. For data analysis, the statistical package programs SPSS WIN 25.0 and Hayes (2013)'s PROCESS Macro V 3.5 were used, and the following results were derived. First, adolescents' academic helplessness had a positive (+)(+) effect on their dependence on smartphones. Second, self-esteem was found to mediate the relationship between adolescents' academic helplessness and smartphone dependence. Third, it was found that friend relationships mediate the relationship between adolescents' academic helplessness and smartphone dependence. Based on these results, practical and policy suggestions to reduce adolescents' dependence on smartphones and follow-up studies to overcome the limitations of research were proposed.

• Journal of Industrial Convergence
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• v.22 no.1
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• pp.75-84
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• 2024

This study aims to provide basic data for improved the level of subjective health awareness in the physical and mental aspects of prospective seniors by verifying the effect of self-esteem of pre-elderly on subjective health awareness and the mediating effect of interpersonal skills. For the analysis, data were collected through a survey of 270 prospective seniors aged 55 and over to 64 years old, who participated in the prospective elderly program operated by social welfare institutions in the metropolitan area, from February 16 to March 16, 2023, and SPSS WIN 25.0 and PROCESS MACRO were used. Frequency analysis, descriptive statistics analysis, and correlation analysis were conducted as analysis methods, and the mediating effect of interpersonal ability was verified through structural equation analysis, and the main analysis results are as follows. First, it was found that the self-esteem of the pre-elderly had a positive (+) effect on subjective health perception. Second, interpersonal ability showed a mediating effect in the relationship between self-esteem and subjective health perception of pre-elderly. Based on these results, it is significant in that it presents basic data for a successful and active retirement life in the future old age.