• Management & Information Systems Review
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• v.38 no.2
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• pp.67-81
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• 2019

In accordance with K-IFRS 1109, financial instruments are classified to amortized cost (AC), fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVPL). And disposal gains are prohibited to be recirculated for net income when FVOCI financial instruments would be sold in the future, so-called recirculation prohibition. This research investigates whether accumulated other comprehensive income of available-for sale financial assets(AFS) under K-IFRS 1039, could affect reclassified amounts to the FVPL securities from the AFS securities. Also, this study investigates the effects of the reported income on the reclassified FVPL, because CEOs are likely to try earnings management when net income is predicted to be less than target or is low, comparing other firms. As a result of empirical analysis, first, I find that accumulated other comprehensive income of the AFS has a positive impact on the reclassified FVPL. Second, level of reporting income has no significant impact on the reclassified FVPL. Third, interaction effects are significantly positive on the firms which have more other comprehensive income and less level of reported income. Fourth, the effects of the bank and securities are more distinct than those of the manufactures. This study is the first research to investigate earnings management through AFS at the timing of the first adoption of K-IFRS 1109. Empirical results of this study provide evidence of earnings management on the reclassification of FVPL which gives meaningful implications to regulators, academic researchers and auditors.

• The Korean Journal of Archival Studies
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• no.39
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• pp.281-318
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• 2014

This article aims to inquire into the decision making system and the sources of the original documents made by means of it in Imperial Japan, the colonial Chosun, GHQ, and the occupied Japan in terms of the post-war treatments of compensation on the Japanese colonial rules. It deals with them from 1910 to 1952 in the perspective of history and archivistics. This article attempts to establish the foundation on which the perception of the documents made in the Imperial Japan, its colony, and the occupied territory would be widened by placing the colonial rules and the compensation on them into a continuous line. The records of Japan's forced occupation of Korea during 1910-1945, and the original records documenting the decision making process of post-war compensation under GHQ, 1945-1952, have been dispersed in Korea, Japan and the United States. This dispersed preservation was mainly due to the complicated decision-making process among Governor-General of Chosun, the Japanese Imperial government, and the GHQ. It was the top-down styled, dual decision making system, in which the critical policies, personnel, and budget had been decided in Imperial homeland, while their implementations were made in the colonies. As a result, the records documenting the whole process of domination have been preserved dispersedly in Japan and its colonies. In particular, the accounts of not yet paid Korean workers that was forced to mobilize in Japan's colonial periods, which is emerging as the diplomatic conflict between Korea and Japan, had been dealt in the decrees of the Japanese government and policy-making of GHQ. It has already been changed to the problem as 'economic cooperation' from the 'debt'. Also, the critical records for post-war compensation were preserved dispersedly in the United States and Japan under the top-down decision making process of GHQ-Japan. Therefore, the dispersed records of 1910-1952 about the colonial rules by the Imperial Japan and the post-war compensation on them must be re-investigated for the adequate documentation in the context of time and space.

• The Korean Journal of Archival Studies
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• no.34
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• pp.3-28
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• 2012

The year of 2013 is the first year that the new president takes the power and administrates the national affairs. In Korea, when the new president comes, the new administration brings big changes in the politics, economy, and society. The government management style has been changed according to the orientation and styles of the new president. Public records management is a critical and effective business tool to establish and carry out the government policies as well as an essential tool for democracy. Modern democracy is based on good governance. Creation and free use of full and accurate public records makes the good communication between the government and the public possible, and people's participation in the policy-making and surveillance of government activities for public good can work. During the present administration, communication between the president and the people was cutoff and people's participation in the national affairs have been further limited. Furthermore, in the present administration, the public records management was not regarded important, Whatever new administration comes, the year of 2013 is the time for the new administration to realize again the importance of the public records management and put it back to the normal track. Here are the major issues in the public records management to be concerned and resolved; (1) to ensure technological and institutional management of the electronic records in the government and safe transfer of the massive electronic records, (2) to establish an independent national records management and archives authority to be based on good governance, (3) to innovate the public records management in the public agencies including their agency records offices (RMO) and records management systems (RMS) (4) to establish local government archives and document local government policies and activities (5) supporting and promotion for documentation of the total society as a public service (6) expanding employment of professional records managers and archivists in the central and local governments, and standardization of professional competency and certification. In this paper, I will introduce the major issues in the public records management and suggest the policies and solutions that the Korean records professionals considered and discussed. This analysis and suggestions are the outcome of our professional considerations and discussions.

• The Korean Journal of Archival Studies
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• no.28
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• pp.35-81
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• 2011

Manhwa is a mass media (to expose all faces of an era such as politics, society, cultures, etc with the methodology of irony, parody, etc). Since the Manhwa records is primary culture infrastructure, it can create the high value-added industry by connecting with fancy, character, game, movie, drama, theme park, advertising business. However, due to lack of active and systematic aquisition system, as precious Manhwa manuscript is being lost every year and the contents hard to preserve such as Manhwa content in the form of electronic records are increasing, the countermeasure of Manhwa contents management is needed desperately. In this study, based on these perceptions, the need of Manhwa records management is examined, and the characteristics and the components of Manhwa records were analyzed. And at the same time, the functions of record management process reflecting the characteristics of Manhwa records were extracted by analyzing various cases of overseas Cartoon Archives. And then, the framework of record-keeping regime was segmented into each of acquisition management service areas and the general Manhwa records archiving strategy, which manages the Manhwa contents records, was established and suggested. The acquired Manhwa content records will secure the context among records and warrant the preservation of records and provide diverse access points by reflecting multi classification and multi-level descriptive element. The Manhwa records completed the intellectual arrangement will be preserved after the conservation in an environment equipped with preservation facilities or preserved using digital format in case of electronic records or when there is potential risk of damaging the records. Since the purpose of the Manhwa records is to use them, the information may be provided to diverse classes of users through the exhibition, the distribution, and the development of archival information content. Since the term of "Manhwa records" is unfamiliar yet and almost no study has been conducted in the perspective of records management, it will be the limit of this study only presenting acquisition strategy, management and service strategy of Manhwa contents and suggesting simple examples. However, if Manhwa records management strategy are possibly introduced practically to Manhwa manuscript repositories through archival approach, it will allow systematic acquisition, preservation, arrangement of Manhwa records and will contribute greatly to form a foundation for future Korean culture contents management.

• The Korean Journal of Archival Studies
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• no.48
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• pp.93-139
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• 2016

Aside from serving as a body that monitors and criticizes the government through reviews and comments on public issues, newspapers can also form and spread public opinion. Metadata contains certain picture records and, in the case of local newspapers, the former is an important means of obtaining locality. Furthermore, advertising in newspapers and the way of editing in newspapers can be viewed as a representation of the times. For the value of archiving in newspapers when a documentation strategy is established, the newspaper is considered as a top priority that should be collected. A newspaper archive that will handle preservation and management carries huge significance in many ways. Journalists use them to write articles while scholars can use a newspaper archive for academic purposes. Also, the NIE is a type of a practical usage of such an archive. In the digital age, the newspaper archive has an important position because it is located in the core of MAM, which integrates and manages the media asset. With this, there are prospects that an online archive will perform a new role in the production of newspapers and the management of publishing companies. Korea Integrated News Database System (KINDS), an integrated article database, began its service in 1991, whereas Naver operates an online newspaper archive called "News Library." Initially, KINDS received an enthusiastic response, but nowadays, the utilization ratio continues to decrease because of the omission of some major newspapers, such as Chosun Ilbo and JoongAng Ilbo, and the numerous user interface problems it poses. Despite these, however, the system still presents several advantages. For example, it is easy to access freely because there is a set budget for the public, and accessibility to local papers is simple. A national library consistently carries out the digitalization of time-honored newspapers. In addition, individual newspaper companies have also started the service, but it is not enough for such to be labeled an archive. In the United States (US), "Chronicling America"-led by the Library of Congress with funding from the National Endowment for the Humanities-is in the process of digitalizing historic newspapers. The universities of each state and historical association provide funds to their public library for the digitalization of local papers. In the United Kingdom, the British Library is constructing an online newspaper archive called "The British Newspaper Archive," but unlike the one in the US, this service charges a usage fee. The Joint Information Systems Committee has also invested in "The British Newspaper Archive," and its construction is still ongoing. ProQuest Archiver and Gale NewsVault are the representative platforms because of their efficiency and how they have established the standardization of newspapers. Now, it is time to change the way we understand things, and a drastic investment is required to improve the domestic and international online newspaper archive.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.12
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• pp.197-211
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• 2018

This is an exploratory study on the status of the social work field practicum at a cyber university. The purpose is to investigate the current situation and improvement plan of the social work field practicum. A qualitative analysis was conducted with 11 professors who have instructed the social work field practicum at cyber universities. The social work field practicum based on the experiences of the professors is investigated, and this paper analyzes the status according to students, schools, practitioners, and institutions. In order to improve the quality of the social work field practicum, factors for improvement were analyzed through the efforts of students, schools, the Korean social workers' association, institutional improvements, and social welfare instructors. The results of the study are as follows. Students, schools, and training organizations should recognize the importance of the social work field practicum and must strive for systematic and consistent education. It is also important to remember that a social worker is not a professional with simple qualifications, but an expert with a philosophy, values, and ideologies. The direction for improvement in the social work field practicum is as follows. When constructing a social welfare curriculum, the school should have a realistic curriculum and teaching method that can enhance the sense of the field. The student should not be qualified as a social worker only as a vague investment for the future, but should have the professional ability to serve clients as a social worker and to give professional help to clients, considering the best welfare service for human beings. Institutions should provide a place for students to integrate theory and practice in vital social welfare experiences as social workers. The Republic of Korea is now facing an age with one million social workers. In order to open the future of social welfare in Korea, we need united endeavors with government that can develop students as pre-social workers and establish universities, institutions, and their systems for a substantial social work field practicum.

• Journal of Korean Society of Neurocognitive Rehabilitation
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• v.10 no.2
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• pp.53-62
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• 2018

The purpose of this study was to propose an alternative for the eating habits of modern people and coping with the diseases. The purpose of this study was to apply the principles of eating habits of people living in Roma Linda to modern dietary life and to help healthy life and prevent disease. The period of this study was from May 1, 2016 to February 28, 2018. Literature search was conducted using Pubmed and Korean academic web sites. Based on the recognition of wrong eating habits, we classify and classify diseases according to eating habits. A total of more than 100 papers were selected and 60 papers and a database were prepared. People living in Roma Linda have eight health principles. The Roma Linda practiced balanced nutritional intake, sufficient exercise, adequate water intake, sunlight, temperance (abstinence from alcohol etc.), fresh air, adequate rest, and trust in eating habits. People living in Roma Linda have a high intake of vegetables, fruits and nuts. People living in Roma Linda are educated about nutrition, and among them, there is a low prevalence of coronary heart disease and cancer, because they mostly do not smoke or drink alcohol. Unhealthy eating habits and dietary behavior are associated with many diseases. Many chronic, degenerative diseases are due to bad eating habits and stress. If you take good food habits of people living in the Roma Linda area and practice it steadily, it will have a great effect on disease prevention.

• Cross-Cultural Studies
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• v.43
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• pp.289-326
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• 2016

The strategy of "soft power" in the foreign and internal policies of modern Russia is one of the important factors in the implementation of public policies, and the influence of soft power is increasingly becoming stronger and gaining new forms and methods of implementation. The Russian government exerts efforts to form a positive image of Russia in the international arena, in order to strengthen the country's competitiveness, based on active use of "soft power." Currently, Russian cultural policy is developing in two main directions. In the internal policy sphere, the Russian government emphasizes national unity and civic solidarity, and fosters a sense of patriotism and national pride. In the sphere of foreign policy, the Russian government is attempting to regain its status as a great power and to create a new image of Russia that is different from that of the former Soviet Russia. In this article, we examine and analyze various aspects of the hidden political mechanisms involved in mega-sporting events, in particular the Sochi Olympics, from the viewpoint of Russian internal and foreign policy. We address the major functions of mega-sporting events and their influence in the political realm. The political impact of mega-sports projects can even compensate for economic losses incurred during the preparation and hosting of the Olympic games. In this respect, we can define mega-sporting events as one of the main components of soft power; such events reflect the basic directions of internal and foreign policy in post-Soviet Russia, which are to form and promote an image of Russia using national branding. In order to fairly and objectively analyze the recognition and perception held by Russians of the significance of mega-sporting events, in this work, we carefully studied the results of various surveys conducted by the Russian research organization VCIOM (Russian Public Opinion Research Center) before and after Russia hosted the Winter Olympic games in Sochi (2014) and the Summer Olympic games in Kazan (2013). Furthermore, on the basis of the ranking of national brands by Simon Anholt (Anholt Nation Brands Index - NBI), and on the basis of the ranking of 100 national brands conducted by the British consulting company "Brand Finance" (Brand Finance Nation Brands 100), we minutely trace the development and qualitative change in Russia's image and the role of the mega-sporting projects. This article also examines the Kremlin's internal and foreign policies that were successfully carried out in practical terms. This study contributes to the understanding of the value of mega-sporting events from the point of view of cultural policy of the current ruling party of Russia. This standpoint allows us to outline the main directions of Russian cultural policy and to suggest perspectives on the branding strategy of modern Russia, including strategies related to consolidating Russia's position in the international arena.

• Science of Emotion and Sensibility
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• v.23 no.4
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• pp.105-116
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• 2020

The purpose of this study is to progress the limitations and disadvantages of existing safety clothing by applying high technology to current safety clothing that is produced and distributed only with fluorescent fabrics and retroreflective materials. Therefore, the industrial suspender-type safety belt and engineering technology are introduced, designed, and fabricated to help save a life in an emergency. First, the suspender-type safety belt to be developed is designed to emit light by LED attached to the film, and the body of the belt-wearer is recognized from a distance through retroreflection from the flashing LED. It aims to support people's safety by preventing accidents during roadside work, rescue activities, and sports activities at night. Second, with the development of advanced devices when the user is in an unconscious state due to distress or falls into an unconscious state due to distress or accident, the tilt sensor of the control unit attached to the belt automatically detects the angle of the human body and generates light and sound. It is intended to further enhance the utilization by mounting a sensing and signaling device that generates a distress signal and shaping it in the form of a belt attached to a vest that can be easily detached from the outside of the garment. When the wearer falls due to an accident, the tilt sensor of this belt detects the angle change and then the controller generates a high-frequency sound and repeated LED blinking signals at the same time. In the case of conventional safety vests, it is almost impossible to detect that the person is wearing a vest when there is no ambient light, but in case of the safety belts in this study, the sound and light signals of the safety belt enable us to find the wearer within 100 meters even when there is no ambient light.

• Korean Journal of Environment and Ecology
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• v.35 no.4
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• pp.336-346
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• 2021

The enforcement of the Nagoya Protocol, which regulates the acquisition and use of genetic sources, an essential material for biotechnology R&D, has imposed a burden for additional documentation works to researchers. In the past, countries regarded genetic resources as a common human heritage and thus allowed researchers to use them freely. However, they can no longer afford the luxury of such freedom now since many countries are introducing new laws and regulations on the acquisition and use of the resources as the Nagoya Protocol recognizes the exclusive ownership of genetic resources. Therefore, Korea, which is highly dependent on foreign genetic resources, needs a more systematic response. This paper aims to review the key contents of the Nagoya Protocol to raise awareness among domestic and foreign genetic resource users, including researchers of environment and ecology and present the overall structure, and flow of acquisition, access, and benefit sharing (ABS) for the use of foreign genetic resources to help them respond appropriately to the new landscape. The researchers' efforts and support at the national level are necessary at the same time to appropriately respond to the Nagoya Protocol. First, the researchers must understand the overall framework and the specific response in each stage under the Nagoya Protocol scheme. It is necessary to respond to the ABS procedure of the resource provider country from accessing genetic resources to sharing benefits resulting from it. In that regard, the Nagoya Protocol has imposed more restrictions on research activities and raised the burden outside of research. The current trend of recognizing the country's sovereign rights over genetic resources is likely to continue and widespread worldwide as resource-rich countries are expected to continue protecting their resources. Therefore, our study will help environmental ecology researchers understand ABS and conduct research under the Nagoya Protocol and legal obligations of resource provider countries step by step, from access to benefit sharing.