• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.173-188
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• 2023

This paper analyzed the Earnings management of firms selected as preliminary Unicorn. If a manager is selected as a preliminary unicorn firm, he can receive financial support of up to 20 billion won, creating a factor in managing the manager's earnings. The motive for management's earnings management is related to the capital market. Accounting information is used by investors and financial analysts, and corporate profits affect corporate value. Therefore, if the accounting earning is adjusted upward, the corporate value will be raised and investment conditions will be favorable. In this paper, earnings quality was measured by the modified Jones model of Dechow et al.(1995) by the ROA control model of Kothari et al.(2005) among the discretionary accruals estimated using an alternative accrual prediction model. Competing similar companies in the same market as the selected companies were formed, and the discretionary accruals were mutually compared to verify the research hypotheses, and only the selected companies were analyzed for the audit year and after the audit year. As a result of the analysis, it was found that the companies selected as preliminary unicorns had higher earnings management compared to the corresponding companies in question, which had a negative impact on the quality of accounting profits. It was found that the companies selected as preliminary unicorns continued to receive incentives for management's earnings management even after being selected. These results indicate that the companies selected as prospective unicorns are recognized for their value in the market through external growth rather than internal growth, and thus, incentives for management's earnings management to attract investment from external investors under favorable conditions are continuing. In the future preliminary unicorn selection evaluation, it was possible to present what needs to be reviewed on the quality of accounting earning. The implication of this paper is that the factors of management's earnings management eventually hinder investors and creditors from judging the reliability of accounting information. It was suggested that a policy alternative for the K-Unicorn Project, which enhances reliability were presented by reflecting the evaluation of earnings quality through discretionary accruals.

• Journal of Korean Library and Information Science Society
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• v.32 no.2
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• pp.289-306
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• 2001

This paper seeks to know a out the 'University and College Archives', which are to be established under the provision of 'the Law on the Management of the Institutions', and briefly mention the relation with the library, looking into the concept and backgrounds of archives. The enactment of the law became the ground to establish but there is no practical guidelines on the structure, formation, management, and contents of archives, even worse, people do not know well what the archives is. Therefore, I think so know about academic archives should start understanding basic concept, meaning, and necessities of the archives. In Europe, university archives have been established from 1830s, after the other archives had been established. In America, universities, which had been grown owe to the rapid economic development and the increasing of high educated people, began to establish their archives as a way to invest to improve their being and promote continuing growth. This is to prove their being and value in the society by collecting and preserving records and documents produced in the development of universities. Therefore, university archives can be said that it is the receiving agency for the producers of the university records, researching functional purpose, contents of university records, and relation with other institutions or records. This is the very difference from university libraries as collecting agencies. Nevertheless, university libraries and archives can help each other to activate their functions and improve their positions in universities through cooperating for the policy of digital records preserving and approaching them because the tendency of informationization forces universities to stand on various information resources to serve for routine university works. Each institutions of universities needs archival records due to various reasons. It is especially necessary to preserve and manage archival records to prove the confidence of records.

• Journal of Korean Philosophical Society
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• v.148
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• pp.1-27
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• 2018

The 10th constitution established in 1987 serves as the theoretical foundation of democracy in South Korea in the 21st century. Respect for human rights, resistance to injustice, and equality consciousness inherent in this constitution do not conflict with the content of Confucian philosophy. This means that the spirit of the constitution of South Korea in the 21st century was formed under the influence of the idea of democracy and Confucian philosophy. However, the 10th constitution attaches importance to the idea of the 'Basic free and democratic order', which was accepted in the Yushin constitution and inherited by the military forces. The Yushin constitution was affected by liberalism that prioritizes freedom over equality rather than supporting the compatibility between freedom and equality. Therefore, policies to expand the interests of the bourgeoisie rather than public welfare or the interests of the public have been implemented frequently. In particular, during the Lee Myeong-bak and Park Geun-hye regimes, many unequal phenomena were mass-produced. Confucian philosophy in the 21st century critically sees this unequal society. Confucian philosophy thinks that a sense of relative deprivation plays a role of alienating humans and emphasizes the importance of equal relationships. In addition, this constitution emphasizes the rule of law. However, the rule of law attaches importance to positive laws when the spirit of the constitution that contains natural law is applied to reality through systems. This rejects autonomous judgments and choices while inducing reliance on heteronomy. These heteronomous laws as such are accompanied by forcibleness. The positive laws as such can degrade humans into passive beings that indiscriminately adapt themselves to frames already set instead of active beings that think freely and creatively. Confucian philosophy regards and criticizes the rule of law as a system that makes humans into a means. Confucian philosophy regards humans as moral beings instead of tools. Confucian philosophy seeks to build a healthy society through morality accomplished through conscious realization of the principles of life. Confucian philosophy regards humans as originally free beings. Therefore, human beings are autonomous beings, not heteronomous beings. According to Confucian philosophy, humans beings that can realize the morality contained in their inner side by themselves to responsibly carry out their own judgments and choices. Therefore, Confucian philosophy, which considers human beings as beings to be trusted instead of beings to be distrusted, attaches importance to the realization of human decency through edification rather than by punishment through the law. This means that human values cannot be kept by the heteronomy termed positive laws but the identity of humans can be maintained by voluntary choices and judgments. As such, the comment of Confucian philosophy on the problems of liberal democracy and positive laws contained in the 10th constitution can be helpful in essentially solving the contradictions of modern South Korean society.

• The Korean Journal of Air & Space Law and Policy
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• v.20 no.1
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• pp.143-209
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• 2005

In 1994, the North Korea indicated their intention to open up airspace. The air route passing through from Daegue FIR to Pyungyang FIR has established in 1996. The air transport cooperation between South and North Korea seemed to be reinforced at the event of President Kim, Dae-Jung's visit to North Korea by passing through a temporarily established Yellow Sea Airway in the year of 2000. The nature characteristics of air transport burdening of many circumstantial situations, however, have kept cooperation between South and North Korea from being facilitated till now. Recently as the more exchange between North and South Korea, the more frequent opportunities to discuss economic cooperation, which in sequence increased political credibility has been increased. The rail, road, and port reconnecting has realized which have been regarded impossible. Furthermore, it is expected to transport personnel and goods through South-North direct connected routes in the near future This study shows several meanings of air transport cooperation between South and North Korea. It will be far beyond simply partial air route connecting in this region, it gives great significance to realize economic cooperation and Northeast hub through air transport industry sector. This will be an exit for air transport industry have suffered limits derived from North Korea troubles and difficulties in growing as Northeast air hub. Namely, South-North air connection denote its meaning in providing opportunities Korea to be Northeast Hub and advanced country having globally competitive air transport industry To develop strategy for air transport cooperation between South and North Korea. they were developed by SWOT analysis on the basis of circumstantial analysis. These strategy need to be commanded properly to the changes of surrounded circumstances. The study result show it is desirable to apply phasal strategies by using strengths, weaknesses, threats and opportunities factors underlying analysis of inner and outer circumstances to cooperate in air transport sector.

• The Korean Society of Law and Medicine
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• v.16 no.2
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• pp.263-291
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• 2015

In May, 2015, a 68 years old man, who has been Middle East Saudi Arabia and the United Arab Emirates, had high fever, muscle aches, cough and shortness of breath. he went two local hospital near his house and the S Medical Center emergency center. He was diagnosed MERS(Middle East respiratory syndrome) and the diseases had put South Korea the fear of epidemics for three months. Especially, this disease has firstly reported in Middle East Asia in September 2012 and spreaded to twenty-six countries. In 21, July, 2015, European Center for disease prevention and control reported 533 people were died and in South Korea, 186 people were infected, 36 people were died and 16,693 people were isolated from MERS. South Korea government were faced into epidemic control and blamed from public. Especially, hospital acquired infection, disease control chain, opening of information, ventilation, lack of isolation bed, the problem of function of local health center, the issue of reparation for hospital and insurance cover rate, the classification of disease, the role of Korea Centers for disease control and prevention, the culture of visiting hospital to see sick people, the issue of hospital multiple room and other related social support policy. it is time to study and discuss to solve these problems. South Korea citizens felt fear and fright from MERS. What is wore, they thought the dieses were out of their government control. It was unusual case for word except Middle East Asia. numerous tourists canceled visiting korea. South korea economic were severly damaged especially, tourism industry. South korea government should admit that they had failed initial action against MERS and take full reasonability from any damages. The government have to open information to public in terms of epidemic diseases and try to prevent any other epidemic diseases and try to work with local governments.

• The Korean Journal of Food And Nutrition
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• v.16 no.1
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• pp.72-83
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• 2003

Korea has its long history and tradition of eating dogmeat as food, but dogmeat was excluded from the animal procession law because of the criticism from foreigners, so it is being distributed without inspection of government. Government rejects people's demand for the legalization of edibility of dogmeat due to the protest from a few animal right activist groups, but 80% of nationals favor edibility of dogmeat, and urge the legalization of dogmeat, while 20 lawmakers in legislature submitted the bill to legalize the edibility of dogmeat, and judicature ruled dogmeat is edible meat. Westerners' criticism on dogmeat is, in part, from real protection of animal, but rather their intention seems to be from the racism of colors, the purpose to increase the export amount of beef, to divert the attention of utilizing the abandoned pet dog as animal feed, and to raise a fund for the animal right activist groups. Government distorts the public opinion of edibility of dogmeat, making use of the related animal protection group, and the ministry of Agriculture and Forestry controlling over the animal protection law sides for the concerned groups opposing to the edibility of dogmeat, not for farmers. Furthermore, government has no intention of solving the problem of edibility of dogmeat and can't even propose the solution without presenting any adequate measure, worsening the situation. As a result, the issue of edibility of dogmeat is on the dead angle of sanitation, and wastes of dog slaughtering are polluting the environment. To solve this problem, it is necessary to legalize the edibility of dogmeat in order to distribute it sanitarily, to protect the environment, to increase tax revenues, and to secure the national pride. In addition, the Ministry of Agriculture and Forestry should transfer the jurisdiction over the animal protection law to the Ministry of Environment, and government should execute a reliable policy on the bases of objective and accurate investigation and statistics. Also, it is needed not only to set up the exclusive public bureau to make the edibility of dogmeat known worldwide and research institute, but also to launch the non government organization under the auspices of government. Then dogmeat can become the world renowned food as that of representing Korea.

• Journal of the Korean Society for information Management
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• v.39 no.1
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• pp.257-280
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• 2022

In this study, we analyzed comments on news articles of representative companies of the three industries (i.e., semiconductor, secondary battery, and bio industries) that had been listed as national strategic technology projects of South Korea to identify public opinions towards them. In addition, we analyzed the relationship between changes in public opinion and stock price. 'Samsung Electronics' and 'SK Hynix' in the semiconductor industry, 'Samsung SDI' and 'LG Chem' in the secondary battery industry, and 'Samsung Biologics' and 'Celltrion' in the bio-industry were selected as the representative companies and 47,452 comments of news articles about the companies that had been published from January 1, 2020, to December 31, 2020, were collected from Naver News. The comments were grouped into positive, neutral, and negative emotions, and the dynamic topics of comments over time in each group were analyzed to identify the trends of public opinion in each industry. As a result, in the case of the semiconductor industry, investment, COVID-19 related issues, trust in large companies such as Samsung Electronics, and mention of the damage caused by changes in government policy were the topics. In the case of secondary battery industries, references to investment, battery, and corporate issues were the topics. In the case of bio-industries, references to investment, COVID-19 related issues, and corporate issues were the topics. Next, to understand whether the sentiment of the comments is related to the actual stock price, for each company, the changes in the stock price and the sentiment values of the comments were compared and analyzed using visual analytics. As a result, we found a clear relationship between the changes in the sentiment value of public opinion and the stock price through the similar patterns shown in the change graphs. This study analyzed comments on news articles that are highly related to stock price, identified changes in public opinion trends in the COVID-19 era, and provided objective feedback to government agencies' policymaking.

• Journal of Digital Convergence
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• v.14 no.5
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• pp.333-339
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• 2016

Technology to optimize and utilize the use and supply of the electric power between consumer and supplier has been on the rise among the smart grid power market network in electric power demand management based on the Internet. Open Automated Demand Response system protocol, which can deliver Demand Response needed in electric power demand management to electricity supplier, system supplier and even the user is openADR 2.0b. This paper used the most credible, cosmopolitanly proliferated EPRI open source and analysed the variety of security vulnerability that developed VEN and VTN system may have. Using the simulator for attacking openADR protocol, the VEN/VTN system that has been implemented as EPRI open source was conducted to attack in a variety of ways. As a result of the analysis, we were able to get the results that the VEN/VTN system has security vulnerabilities to the parameter tampering attacks and service flow falsification attack. In conclusion, if you want to implement the openADR2.0b protocol system in the open or two-way communication environment smart grid network, considering a variety of security vulnerability should be sure to seek security technology and services.

• Journal of Digital Convergence
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• v.15 no.11
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• pp.251-259
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• 2017

Recently, the smart healthcare industry that grafted the Internet of Things (IoT) onto the healthcare and medical services is being highlighted. Smart healthcare refers to the healthcare and medical services offered on the basis of information communication technologies including application, wearable devices and platforms, etc. The number of next generation smart healthcare devices are increasing in the smart healthcare industry through the combination of information technology (IT) and Bio Technology (BT), which are the most active areas among the 6T, which are the areas of the next generation industry. With the emergence of a diverse range of smart healthcare systems or devices, whether the smart healthcare system can be linked with other systems organically and the security and quality of the system have become important elements of evaluation. In this Study, the characteristics and service types of smart healthcare systems were examined, and the trends in the technology and industry of the smart healthcare system were analyzed. Moreover, this Study aims to develop the evaluation method for security and standards for quality evaluation by deducing the factors for the evaluation of smart healthcare system on the basis of the results of aforementioned examination. It is anticipated that this can induce improvement of quality and development of highly reliable products of a smart healthcare system, and will become the core technology to substitute the technology protection barrier.

• Journal of Digital Convergence
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• v.16 no.8
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• pp.373-380
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• 2018

The purpose of this study was to know the effects of teaching behavior type of expression activity class on flow and competence in elementary school. The subject for this research consisted of elementary students located in Busan were selected as a population. The sampling method was convenience sampling out of non-probability sampling method. A total of 300 questionnaires were distributed and 280 copies were collected back. Out of those returned questionnaires, insincerely replied or double-replied questionnaires were excluded and finally 216 questionnaires were analyzed for this study. Collected data were put to frequency analysis, exploratory factor analysis reliability analysis, correlation analysis, and multiple regression analysis using the SPSS Win Ver. 22.0 program. The results of these analyses are as follows. First, the commanding type, the autocratic type, the democratic type and the reward type which are the subordinate variables of the teaching behavior type, were all found to have significant effects on the flow. Second, the democratic type and the reward type which are the subordinate variables of the teaching behavior type, were found to have significant effects on the competence. But, the commanding type and the autocratic type which are the subordinate variables of the teaching behavior type, were not found to have significant effects on the competence. Third, the flow were found to have significant effects on the competence.