• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Korean Journal of Comparative Education
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• v.27 no.4
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• pp.187-209
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• 2017

The purpose of this study was to highlight the necessity of a conceptual reestablishment of world university evaluations. The hitherto most well-known and validated world university evaluation systems such as Times Higher Education (THE), Quacquarelli Symonds (QS) or Academic Ranking of World Universities (ARWU) primarily assess big universities with quantitative evaluation indicators and performance results in the rankings. Those Systems have instigated a kind of elitism in higher education and neglect numerous small or local institutions of higher education, instead of providing stakeholders with comprehensive information about the real possibilities of tertiary education so that they can choose an institution that is individually tailored to their needs. Also, the management boards of universities and policymakers in higher education have partly been manipulated by and partly taken advantage of the elitist ranking systems with an economic emphasis, as indicated by research-centered evaluations and industry-university cooperation. To supplement such educational defects and to redress the lack of world university evaluation systems, a new system called 'U-Multirank' has been implemented with the financial support of the European Commission since 2012. U-Multirank was designed and is enforced by an international team of project experts led by CHE(Centre for Higher Education/Germany), CHEPS(Center for Higher Education Policy Studies/Netherlands) and CWTS(Centre for Science and Technology Studies at Leiden University/Netherlands). The significant features of U-Multirank, compared with e.g., THE and ARWU, are its qualitative, multidimensional, user-oriented and individualized assessment methods. Above all, its website and its assessment results, based on a mobile operating system and designed simply for international users, present a self-organized and evolutionary model of world university evaluation systems in the digital and global era. To estimate the universal validity of the redefinition of the world university evaluation system using U-Multirank, an epistemological approach will be used that relies on Edgar Morin's Complexity Theory and Karl Popper's Philosophy of Science.

• Korean Journal of Heritage: History & Science
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• v.54 no.2
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• pp.120-135
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• 2021

Changdeokgung Rear Garden is an important place to show the essence of the garden culture of the Joseon Dynasty. In the garden landscape experience, the restoration of the road completes the system of connecting the main spaces. Therefore, the restoration of the road requires accurate understanding of its creation, extinction, and maintenance. The purpose of this study was to detail the changes in the path that occurred in the Changdeokgung Palace Rear Garden from the late Joseon Dynasty to the modern and contemporary period by analyzing literature and drawing materials. For a time-series analysis, "Donggwoldo" and "Donggwoldohyeong" produced in the Joseon Dynasty, along with "Changdeokgung Plan Drawing" produced in modern and contemporary times, and aerial photographs were used. Drawings and photographs of different coordinate systems were transformed into one coordinate system in the geographic information system ArcGIS to compare changes in the movements of different periods. The results of the study are as follows. First, a total of 37 sections have been used since Japanese colonial era, of which 13 have been maintained, 14 have disappeared, and 10 have been newly established. Among the extinction sections, the road north of Neungheojeong Pavilion is considered to be an urgent place to connect the space to the garden and restore it to enjoy the scenery. In the new section, it seems necessary to establish a new alternative road or shorten the section for the connecting section between Daebodan and Okryucheon. Second, it was revealed that the biggest and most frequent changes to the road system in the garden were Japanese colonial era and renovations in the 1970s. It is worth noting the changes in the road since the 1970s, rather than Japanese colonial era, where it was difficult to manage the gardens independently. The access road to Okryucheon remained in its original shape until the 1990s, but it was renovated to its current shape due to misperception of the original shape. A project is needed to find out the cause of the change in this period and restore the damaged original shape. The biggest achievement of this study is that it revealed the changes in the garden path of Changdeokgung Palace in modern and contemporary times. The biggest achievement of this study is that it revealed the changes in the road of Changdeokgung Palace Rear Gardens in modern and contemporary times. However, there is a limitation that it has not been able to clearly present the location and shape that should be restored because it has not found data on landscaping plans or maintenance. In order to restore the road using the data revealed in this study, it seems necessary to consider realistic problems such as current space utilization, viewing system, disaster prevention and maintenance.

• 한국노년학
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• v.41 no.2
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• pp.271-284
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• 2021

This study was conducted to derive factors that affect the satisfaction of home visiting health care services and to develop effective community care models by using the results of Seoul's outreach service which is the basis for Korean community care. The population of the study was the elderly aged 65 and 70 who participated in the Seoul's outreach community services 3rd stage (July 2017 - June 2018) and 4th stage (July 2018 to June 2019). 2,200 people were extracted by the proportional allocation method and home visit interviews were conducted on them. Subjects were divided into sub-groups based on chronic disease prevalence, and logistic regression was conducted to derive factors that affect the satisfaction of home visiting health care services. The results demonstrated that the elderly without chronic diseases were more satisfied when they received health education and counseling services, the elderly with one chronic disease were more satisfied when they received Community resource-linked services. In the case of elderly people with two or more chronic diseases, the service satisfaction level is increased when health condition assessment and Community resource-linked services are provided. Regardless of whether or not they have chronic diseases, service delivery time was a factor that increased satisfaction in home visiting health care. And the degree of explanation understanding was a factor that increased satisfaction for both single and complex chronic patients. Home Visiting health care services based on the community is a key component of the ongoing community care. In order to increase the sustainability and effectiveness of community care in the future, Community-oriented health care services based on the degree of chronic diseases of the elderly should be provided. In order to provide more effective services, however, it is necessary (1) to establish a linkage system to share health information of the subject held by the National Health Insurance Service to local governments and (2) to provide capacity-building education for visiting nurses to improve the quality of home visiting health care services. It is hoped that this study will be us ed as bas ic data for the successful settlement of community care.

• Journal of Practical Agriculture & Fisheries Research
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• v.16 no.1
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• pp.37-53
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• 2014

The purpose of this research is to find what difficulties the agricultural successors, the Korea National College of Agriculture and Fisheries (KNCAF) graduates, face with in implementing eco-friendly agriculture in Jeju, and what solutions they can be provided with. This research, a case study on the basis of open-ended survey questions, has 6 cases out of 8 graduates who have or had implemented eco-friendly citrus farming. In Jeju, 24 graduates have involved in citrus farming. According to the case study, only one case was environment-friendly farming method at the pesticide-free level, and the others at organic farming level. All the cases have tried to alter main crops or to diversify management for coping with global climate change and market-opening. On analyzing operating cost to gain product of merchantable quality, it revealed that the environment-friendly farming method needs much more managing efforts than the conventional farming does. But to the contrary, the materials cost in the environment-friendly farming method was lower than in the conventional farming method. In the total production and the price, the environment-friendly farming was 20~50% lower and 10~50% higher than the conventional farming, respectively. Difficulties which the graduates confronted with in implementing the environment-friendly agriculture are as below. Firstly, many of the difficulties have resulted from lack of the environment-friendly farming techniques, and the high cost of farm scale improvement due to high price of land and topographical features of Jeju. Secondly, the agricultural successors, the KNCAF graduates, have trouble in obtaining approval of their parents to changeover from the conventional farming to the environment-friendly farming. Lastly, there is no advisory organizations and experts for environment-friendly farming in the given area. For shift to the environment-friendly farming, followings are needed. Agricultural Technology & Extension center, with cooperation of leading farms in environment-friendly farming, should have a key role in offering education and consults on the environment-friendly farming techniques. Also, this organization should inform rapidly the research results to the farmers, and their feed-back should be involved in the next research. Therefore, it is suggested that the forum called 'Environment-friendly Organic Farming Forum in Jeju' tentatively is organized.

• Korean Journal of Heritage: History & Science
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• v.56 no.2
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• pp.12-26
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• 2023

Recently, 『Gyeongja(庚子)/Daetongryeok(大統曆)』(1600), a memorandum record of Yu Seong-ryong during the reign of King Seonjo(宣祖) of the Joseon Dynasty, was returned to Korea from Japan, and about 4,000 letters in cursive characters have been interpreted by Ro Seung-suk. The contents for 203 days written in the margin of 『Gyeongja(庚子)/Daetongryeok(大統曆)』 are mostly new, and are meaningful in understanding Yu's life and social association circumstances. There are daily routines of each day, contemporary figures, diseases and oriental medicine prescriptions. In particular, the combat record of Admiral Yi Sun-shin in 83 letters on the cover is very important to understand the situation in those days. It seems that the reason for writing the combat situations a year and a few months after Admiral Yi died in war was to honor his distinguished military service for a long time by King Seonjo's order according to the public opinion of the royal court. The record can be classified into two categories. First, Admiral Yi sighed when he heard about Yu's dismissal from the office in Gogeumdo, and was always alert with clear water on the boat after the Battle of Waekyo Castle. Second, he was killed by bullets shot by the enemy while directly encouraging battle, not listening to his men who tried to dissuade him from leading the naval battle at Noryang. This only contained contents of devoting his life desperately, which is an important proof of the theory of his death in war. It also contains nine methods for making liquor and another method that wasn't known to the public, and seems to include popular alcohol brewing methods or newly devised ones. In addition, there is a detail that Heo Jun, the author of 『Donguibogam』, introduced medicine to Yu, along with being unable to attend ancestral rites and relieving the poor written in red. There are also stories about Kang Hang(姜沆) returning to Korea after being captured by Japan and Lee Deok-hong(李德弘)'s son, who introduced Gugapseondo(龜甲船圖, the first picture of the Turtle Ship in Korea) to King Seonjo. In the light of the above, 『Gyeongja(庚子)/Daetongryeok(大統曆)』is an important historical record to empirically research not only figures related to Yu but also the circumstances of those days since it contains new facts that are not in the existing literature. In particular, the big accomplishment of this study is to correct the mistakenly known theory of Admiral Yi's suicide and to find out the new fact that Heo Jun provided medical information. In this respect, this book is expected to serve as a testament to the future study of the history and characters related to Yu in the mid-Joseon period.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.19 no.2
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• pp.197-214
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• 2024

This study aimed to investigate students' perceptions at science and technology specialized universities towards entrepreneurship support policies and to derive policy improvement measures by applying a bottom-up approach to reflect the requirements of the policy beneficiaries, i.e., the students. Specifically, the research explored effective execution strategies for student entrepreneurship support policies through a survey and analysis of KAIST students. The findings revealed that KAIST students recognize the urgent need for improvement in sharing policy objectives with the student entrepreneurship field, reflecting the opinions of the campus entrepreneurship scene in policy formulation, and constructing an entrepreneurship-friendly academic system for nurturing student entrepreneurs. Additionally, there was a highlighted need for enhancement in the capacity of implementing agencies, as well as in marketing and market development capabilities, and organizational management and practical skills as entrepreneurs within the educational curriculum. Consequently, this study proposes the following improvement measures: First, it calls for enhanced transparency and accessibility of entrepreneurship support policies, ensuring students clearly understand policy objectives and can easily access information. Second, it advocates for student-centered policy development, where students' opinions are actively incorporated to devise customized policies that consider their needs and the actual entrepreneurship environment. Third, there is a demand for improving entrepreneurship-friendly academic systems, encouraging more active participation in entrepreneurship activities by adopting or refining academic policies that recognize entrepreneurship activities as credits or expand entrepreneurship-related courses. Based on these results, it is expected that this research will provide valuable foundational data to actively support student entrepreneurship in science and technology specialized universities, foster an entrepreneurial spirit, and contribute to the creation of an innovation-driven entrepreneurship ecosystem that contributes to technological innovation and social value creation.

• Korean Journal of Ecology and Environment
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• v.57 no.1
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• pp.1-16
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• 2024

Most wetlands worldwide have suffered from extensive human exploitation. Unfortunately they have been less explored compared to river and lake ecosystems despite their ecological importance and economic values. This is the same case in Korea. This study was aimed to estimate the assemblage attributes and distribution characteristics of benthic macroinvertebrates for fifty wetlands distributed throughout subtropical Jeju Island in 2021. A total of 133 taxa were identified during survey periods belonging to 53 families, 19 orders, 5 classes and 3 phyla. Taxa richness ranged from 4 to 31 taxa per wetland with an average of 17.5 taxa. Taxa richness and abundance of predatory insect groups such as Odonata, Hemiptera and Coleoptera respectively accounted for 67.7% and 68.2% of the total. Among them Coleoptera were the most diverse and abundant. Taxa richness and abundance did not significantly differ from each wetland type classified in accordance with the National Wetland Classification System. There were three endangered species (Clithon retropictum, Lethocerus deyrolli and Cybister (Cybister) chinensis) and several restrictively distributed species only in Jeju Island. Cluster analysis based on the similarity in the benthic macroinvertebrate composition largely classified 50 wetlands into two major clusters: small wetlands located in lowland areas and medium-sized wetlands in middle mountainous regions. All cluster groups displayed significant differences in wetland area, long axis, percentage of fine particles and macrophyte composition ratio. Indicator Species Analysis selected 19 important indicators with the highest indicator value of Ceriagrion melanurum at 63%, followed by Noterus japonicus (59%) and Polypylis hemisphaerula (58%). Our results are expected to provide fundamental information on the biodiversity and habitat environments for benthic macroinvertebrates in wetland ecosystems, consequently helping to establish conservation and restoration plans for small wetlands relatively vulnerable to human disturbance.

• Journal of Christian Education in Korea
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• v.78
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• pp.57-85
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• 2024

Purpose of the study: In order to utilize artificial intelligence-generated AI in educational ministry, this study analyzes the concept of artificial intelligence and generative AI and the educational theological aspects of educational ministry to find ways to efficiently utilize artificial intelligence ChatGPT in educational ministry. Contents and methods of the study: The contents of this study are. First, the contents of this study were analyzed by dividing the concepts of artificial intelligence and generative AI into the concept of artificial intelligence, types of artificial intelligence, and generative language model AI ChatGPT. Second, the educational theological analysis of educational ministry was divided into the concept of educational ministry, the goals of educational ministry, the content of educational ministry, and the direction of educational ministry in the era of artificial intelligence. Third, the plan to use artificial intelligence ChatGPT in educational ministry is to provide tools for writing sermon manuscripts, preparation tools for worship and prayer, and church education, focusing on the five functions of the early church community. It was analyzed by dividing it into tools for teaching, tools for teaching materials for believers, and tools for serving and volunteering. Conclusion and Recommendation: The conclusion of this study is that, first, when writing sermon manuscripts through artificial intelligence ChatGPT, high-quality sermon manuscripts can be written through the preacher's spirituality, faith, and insight. Second, through artificial intelligence ChatGPT, you can efficiently design and plan worship services and prepare services that serve the congregation objectively through various scenarios. Third, by using artificial intelligence ChatGPT in church education, it can be used while maintaining a complementary relationship with teachers through collaboration with human and artificial intelligence teachers. Fourth, through artificial intelligence ChatGPT, we provide a program that allows members of the church community to share spiritual fellowship, a plan to meet the needs of church members and strengthen interdependence, and an attitude of actively welcoming new people and respecting diversity. It provides useful materials that can play an important role in giving, loving, serving, and growing together in the love of Christ. Lastly, through artificial intelligence ChatGPT, we are seeking ways to provide various information about volunteer activities, learning support for children and youth in the community, mentoring-related programs, and playing a leading role in forming a village community in the local community.

• The Korean Journal of Archival Studies
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• no.26
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• pp.103-149
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• 2010

Documentation strategy has been experimented in various subject areas and local regions since late 1980's when it was proposed as archival appraisal and selection methods by archival communities in the United States. Though it was criticized to be too ideal, it needs to shed new light on the potentialities of the strategy for documenting local regions in digital environment. The purpose of this study is to analyse the implementation issues of documentation strategy and to suggest the directions for documenting local regions of Korea through the application of the strategy. The documentation strategy which was developed more than twenty years ago in mostly western countries gives us some implications for documenting local regions even in current digital environments. They are as follows; Firstly, documentation strategy can enhance the value of archivists as well as archives in local regions because archivist should be active shaper of history rather than passive receiver of archives according to the strategy. It can also be a solution for overcoming poor conditions of local archives management in Korea. Secondly, the strategy can encourage cooperation between collecting institutions including museums, libraries, archives, cultural centers, history institutions, etc. in each local region. In the networked environment the cooperation can be achieved more effectively than in traditional environment where the heavy workload of cooperative institutions is needed. Thirdly, the strategy can facilitate solidarity of various groups in local region. According to the analysis of the strategy projects, it is essential to collect their knowledge, passion, and enthusiasm of related groups to effectively implement the strategy. It can also provide a methodology for minor groups of society to document their memories. This study suggests the directions of documenting local regions in consideration of current archival infrastructure of Korean as follows; Firstly, very selective and intensive documentation should be pursued rather than comprehensive one for documenting local regions. Though it is a very political problem to decide what subject has priority for documentation, interests of local community members as well as professional groups should be considered in the decision-making process seriously. Secondly, it is effective to plan integrated representation of local history in the distributed custody of local archives. It would be desirable to implement archival gateway for integrated search and representation of local archives regardless of the location of archives. Thirdly, it is necessary to try digital documentation using Web 2.0 technologies. Documentation strategy as the methodology of selecting and acquiring archives can not avoid subjectivity and prejudices of appraiser completely. To mitigate the problems, open documentation system should be prepared for reflecting different interests of different groups. Fourth, it is desirable to apply a conspectus model used in cooperative collection management of libraries to document local regions digitally. Conspectus can show existing documentation strength and future documentation intensity for each participating institution. Using this, documentation level of each subject area can be set up cooperatively and effectively in the local regions.