• Korean Business Review
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• v.17 no.2
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• pp.111-129
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• 2004

The purpose of this study is to indicate problems of accounting for social welfare corporations and to suggest the improvement on them. To accomplish this objective, this study reviewed the existing relevant studies and literatures. The main results of this study are summarized as follows. First, it is necessary to convert from cash basis accounting to accrual basis accounting and to introduce the double entry bookkeeping. Second, it is needed to capitalize the tangible fixed assets and to depreciate them. Third, Cost accounting is necessary to evaluate the operating results. Fourth, it is necessary to establish the generally accepted accounting principles in consideration of the characteristics of accounting for social welfare corporations. Last, it is necessary to introduce the external audit system to ensure the reliability of accounting information.

• Journal of Digital Convergence
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• v.15 no.2
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• pp.145-154
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• 2017

This paper aims to regard paternalistic leadership as research object, introduces organizational identification as intermediary variable to find out the impact on organizational commitment, using a sample of 406 employees from enterprises. Results showed that first, authoritarianism had no impact on organizational commitment, while benevolence and morality related positively to organizational commitment. Second, paternalistic leadership had positive effect on organizational identification. Third, organizational identification mediated the relationship between morality and organizational commitment, but did not mediate the relationship between benevolence and organizational commitment. Limitations of the study, and implications of the findings are discussed.

• Lingua Humanitatis
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• v.1 no.2
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• pp.141-158
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• 2001

Criticism of today finds itself in an awkward situation, for it is now being transformed in the same way that literature and the arts were transformed by the avant-garde movements at the end of the 19th century and the beginning of the 20th century. It is characterized predominantly by a break with harmony and with the values of realism. As such, it is driven by a post-modem ethos, an artistic, social, and cultural phenomenon that veers toward open, fragmentary, and indeterminate forms. In this paper, I examine today's most urgent social and cultural issues with reference to artistic production and criticism, in order to illuminate the true nature of criticism. The outstanding questions in the world of art criticism are given in five categories: the lack of critical reality in argumentative criticism; the problem of artistic and literary production in global capitalism; the artistic mind and its consciousness of socio-historical ideology; anxiety of the rise of cyberjournalistic criticism; and the question of subordination to western systems in the field of interpretation and criticism. For my analysis, I have tried to formulate a three-dimensional critique structure that will help us organize the relationships between the points of argument: 1) criticism as a creative force behind the artist; 2) criticism as critique of artistic production; and 3) criticism as critique of other critics. This multi-layered structure will be appropriate to our task of interpretation and evaluation, as the proposed complex structure of criticism will be able to embrace the diverse aspects of our problematic argument. In the final analysis, my argument resolves itself into a question of art, more specifically into a question of criticism as a protective device of art in an age threatened by globalization and cultural monopolization.

• 한국과학기술학회:학술대회논문집
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• 2015.12a
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• pp.313-326
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• 2015

데카르트는 사후에 출간된 1662년 "인간론"에서 자동기기의 유압체계모델을 이용하여 인간신체의 신경기능과 근육운동에 대하여 기계론적 설명을 제시하였다. 이것은 바로크 과학기술의 자동기기의 유압체계를 모델로 근육운동이 동물영혼에 의한 신경 전달로 진행된 것을 보여준 실험이었다. 근육운동은 동물영혼에 의한 신경 전달로 진행될 때 이를 기계론적으로 잘 설명될 수 있다고 본 데카르트의 동물영혼에 관한 견해는 출간 이후 3년 만에 네덜란드 자연학자, 해부학자, 현미경학자, 철학자 슈밤머담(Jan Swammerdam 1637-80)이 도전하였다. 그는 1664년 12월 8일 보르흐 앞에서 마취 없이 살아있는 개구리의 심장을 해부하고 두뇌 제거하는 전극실험으로 개구리의 근육운동이 데카르트가 가정하는 동물영혼과는 무관하다는 것을 보여주므로 반박하였다. 슈밤머담은 이 실험 이전에도 이미 라이덴 대학에서 여러 가지 실험으로 명성을 쌓았고 이 실험으로 해부학과 생리학의 출발을 알렸다. 뢰벤훅은 1673년 270배 확대 렌즈를 측정 대에 설치하여 눈에 가까이 갖다 대 고착시킨 첫째 동물이라는 뜻의 박테리아(${\pi}{\rho}\acute{\omega}{\tau}o$ ${\zeta}\acute{\omega}o{\nu}$)를 관찰하였다. 대학에서 전공하지 않았다는 비전문가로서 뢰벤훅이 이 연구에 뛰어들게 되는 것은 바로크 과학기술문명에 중요한 의미를 지닌다. 그라프는 그해 4월 왕립학회에 그가 빗물이나 연못물에서 채취하여 관찰한 미생물을 1677년에 아니말쿨레스(animalcules)라 불렀다는 것을 알렸고 이 관찰은 나중에 왕립학회 검증으로 확증되었다. 뢰벤훅이 명성을 얻게 된 것은 그라프가 그를 학문적으로 이끌어주었기 때문이다. 뢰벤훅에서 광학수업을 받은 하르췌커는 1694년 현미경으로 인간정액을 관찰하는 동안에 하르췌커는 정액 내에 수많은 아니말쿨레스로서 호문쿨리(homunculi)가 살고 있는 것을 보고 그 존재를 요청하였다. 하르췌커는 정규 학문과정에서 성장한 전문가로 뢰벤훅에서 렌즈닦는 기술을 습득하므로 정액주의 운동의 첨단에서 주목을 받게 되었지만 대중적 인기에 영합하였다. 이 발표는 17세기 후반 슈밤머담과 뢰벤훅이 실험철학에 기초한 곤충과 동물 및 미생물 세계의 연구 성과를 과학과 윤리 혹은 신학과의 상보적 관점에서 개관하고, 이들 연구방법을 이신론과 수사학의 입장에서 해명하고자 한다. 17세기 후반에 곤충학의 대가인 슈밤머담과 하르췌커에서 동물생성의 문제에 이신론의 물음은 물질과 정신과의 관계를 해명하려는 과학과 신학과 철학의 경계의 물음이다. 이 경계에서 이신론의 수사학적 접근은 개별분과에서 해결하지 못한 중요한 아포리아를 풀어가는 인문학적 역할에 기여를 할 수 있다.

• Journal of Korean Society of Forest Science
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• v.99 no.4
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• pp.487-500
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• 2010

The purpose of this study was to provide direction for national parks management policies by analyzing national park facility monitoring data collected every 2 years from 2002 to 2006. The results of this study showed the following. Firstly, 16 mountainous national parks showed increasing values in importance and performance in IPA. The trend analysis results showed that the location and capacity of parking lots as well as the number of rest rooms need to be improved. Secondly, two marine national parks indicated increasing values in campground and coastal facilities in IP value. Also, the location, number, and cleanliness of rest rooms, safety and surface condition of trail, guard rail and warning signs, information signs, drinking water fountains and shower facilities were priorities for improvement. The implications of this study will be able to help by providing guidelines for installation and maintenance of park facilities which in turn will improve visitor satisfaction and establish national park facility operation policies.

• Journal of Life Science
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• v.15 no.4 s.71
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• pp.668-672
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• 2005

Nasal tumors have been reported frequently in dogs and nasal discharge has been the primary presenting complaint in nasal tumor patients. A 10-year-old 7 kg male mixed breed dog was presented to the animal hospital for evaluation of severe bloody nasal discharge. After physical examination, blood examination and X-ray examination, magnetic resonance imaging (MRI) examination was also conducted. Based on MRI nasal tumor which does not extend cranial vault was diagnosed. The nasal tumor was confirmed as adenosquamous cell carcinoma by histopathological examination after necropsy. The invasive characteristics of the neoplasm were documented by MRI. MRI was very valuable diagnostic tool for identifying extracranial and intracranial tumor invasion in a small animal.

• Korean Journal of Environmental Agriculture
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• v.6 no.2
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• pp.84-93
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• 1987

The water solubilities and vapor pressures of chlorothalonil and Command were measured following the guidelines of the U.S. EPA and OECD. Water solubility of the two compounds is consistent with respective values in the literature. However, the vapor pressures of Chlorothalonil and Command were 5,000 times$(2{\times}10^{-7}\;torr\;at\;25^{\circ}C)$ and 100 times$(<1{\times}10^{-6}\;torr\;at\;45^{\circ}C)$ lower than the literature values, respectively. Courteous use of the vapor pressure values in the handbooks is suggested. With this study, experimental difficulties involved were recognized. Based on the low vapor pressure of Command, the cause of the accidental bleach of non-target plants in the United States might not be attributed to the volatilization of Command, but to the drift during the application of the herbicide. These approaches will be utilized to predict the environmental fate of new chemicals under development, to screen the potential environmental pollutants among chemicals already in use, and to assess measures to minimize the hazards.

• The Journal of Korea Institute of Information, Electronics, and Communication Technology
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• v.4 no.4
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• pp.236-241
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• 2011

Mechanical properties of cancellous bone with a high porosity and cortical bone with a high fraction of solid are estimated by the measurement of ultrasonic wave propagation. The speed of sound (SOS) in ultrasonic waves is usually measured by two equations, bulk wave equation and bar wave equation. Bulk wave speed has almost same as the fast wave of Biot's theory. In this study, we examine whether the bulk wave speed is influenced by the anisotropy of bone matrix. The SOS when the bone matrix is isotropy is 0.69% faster than that when the bone matrix is transversely isotropy. We also examine if the use of bar equation is adequate for a cortical bone. In the previous paper, the bar wave speed is a function of Young's modulus or elastic coefficient tensor. In the same manner, the effect of bar wave speed to isotropic and anisotropic bone is estimated.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.30 no.3
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• pp.417-428
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• 2020

With the rapid development of information and communication technology, mobile devices have become an essential tool in our lives. Mobile devices are used as important evidence in criminal proof, as they accumulate data simultaneously with PIM functions while working with users most of the time. The mobile forensics is a procedure for obtaining digital evidence from mobile devices and should be collected and analyzed in accordance with due process, just like other evidence, and the integrity of the evidence is essential because it has aspects that are easy to manipulate and delete. Also, the adoption of evidence relies on the judges' liberalism, which necessitates the presentation of generalized procedures. In this paper, a mobile forensics model is presented to ensure integrity through the generalization of procedures. It is expected that the proposed mobile forensics model will contribute to the formation of judges by ensuring the reliability and authenticity of evidence.

• Science of Emotion and Sensibility
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• v.17 no.3
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• pp.117-128
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• 2014

As the main cause of car accidents is driver distraction, HUD utilization is important to boost drivers' front-observing. Recently, As HUD includes a variety of contents products have appeared on market, the possibility increases cognitive load while driving. The purpose of this study is that currently being used HUD contents how much affect drivers while driving. To investigate about it, the experiment is examined cognitive aspect with utilization aspect of different gender and illuminance environment. The study provides, in accordance with the internal and external illuminance, the visibility make a difference. The gap between the internal and external illuminance is higher, the visibility is better. Also, this study confirms that HUD's awareness of contents depends on driving information. Drivers concentrate more on higher related driving contents than lower ones.