• The Korean Journal of Archival Studies
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• no.76
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• pp.39-60
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• 2023

How should the value of presidential records be evaluated and discarded? Currently, the evaluation of presidential records is operated in a dual system that evaluates the value of 7 types based on the characteristics of presidential records as public records while considering the uniqueness of presidential records. Once again, we have to think about 'where does the value of presidential records come from, and how can we evaluate this value'. In this paper, I would like to examine the value and evaluation of presidential records by understanding the characteristics of the domestic presidential archives evaluation system and organizing the problems and issues of the current evaluation system. In addition, the purpose of this study is to examine the evaluation system of presidential records stipulated in the Presidential Records Management Act of the United States and to analyze its implications for the domestic presidential records evaluation system.

• Journal of Digital Convergence
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• v.16 no.12
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• pp.163-173
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• 2018

This study examined the difference between the information asymmetry in pre- and post K-IFRS adoption used each samples. Efficient market assumption suggests that capital markets already have recognized real value of PP&E and applied those values for estimating the item, in which case PP&E revaluation is not additional information in the capital market but simply an activity to makes costs. This study examined whether the information asymmetry had reduced significantly after adopting K-IFRS or not, verified each period samples those are pre- and post-adopting the asset revaluation since it could have been adopted in advance from 2008. As study results, I confirmed PP&E revaluation affected to reduce the information asymmetry in pre- adopting K-IFRS, but not in post- adopting K-IFRS. These results could be one of proofs which are supported that capital market have been judging PP&E revaluation as the window dressing.

• Management & Information Systems Review
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• v.29 no.4
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• pp.1-22
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• 2010

There have been arguments in Korea that fair value accounting system improves quality of accounting information through the asset revaluation. These arguments are based on the fact that investors prefer fair value to cost value information. Others argue that cost principles may offer more proper information to the investors because financial statements applied the cost principles are more objective and thus more reliable. Prior researches focused mainly on the motives of asset revaluation but I examined the effects of the tangible asset revaluation on the stock prices. The empirical findings indicate that : (1) the gains on the tangible asset revaluation are positively correlated with the stock prices; (2) the net book values applied the cost principles explain stock prices better than the net book values applied fair values. My findings suggest that the gains on the tangible asset revaluation constitute a part of the firms' values but the accounting informations measured fair value are not always useful to the investors in the capital market.

• Journal of the Korean Society for Library and Information Science
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• v.40 no.3
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• pp.35-51
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• 2006

Prior to the 1980's, reappraisal and deaccessioning were considered as an 'anti-archival' activity. Recently. however, many archivists have come to realize that a reappraisal and deaccessioning is essential to providing better access to more important records and to strengthen and refine holdings. To develop a program with strong and well-focused holding appropriate to the Purpose and environments of archives. archives have to carry out systematic and continuing Procedure to reevaluate past appraisal. This study explores the various main issues and opinions with regard to reappraisal and deaccessioning and then. suggests the reappraisal principles and deaccessioning procedures such as return of the materials to donor. transfer to more appropriate depository, destruction of the material.

• The Korean Journal of Archival Studies
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• no.24
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• pp.41-71
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• 2010

Reappraisal is a process to examine the past appraisal decision. The reappraisal theory is based on two facts: first, appraisal decision can not be always correct, second, the archival value is changed by time. So, reappraisal policy should complement the limit of the first appraisal results, which is based on the function analysis. To achieve this goal, it is needed to use different process and methods from the first appraisal. However, existing reappraisal system does not meet the essential purpose of reappraisal. This article examined the limit of the reappraisal policy. To complement the problems, this article set a direction and suggested the subject-based reappraisal. The aim of this study is to present the methods to document the society of the generation.

• Science of Emotion and Sensibility
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• v.25 no.3
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• pp.33-46
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• 2022

This study seeks to verify how empathic concern and perspective-taking predict happiness by investigating the mediating effects of cognitive reappraisal. Online surveys about empathic concern, perspective-taking, cognitive reappraisal, and happiness were conducted by 336 adult subjects. First, the correlation analysis indicated that empathic concern and perspective-taking significantly predicted cognitive reappraisal and happiness, respectively. Second, cognitive reappraisal also significantly predicted happiness. Third, the cognitive reappraisal mediated the association between empathic concern and happiness and between perspective-taking and happiness. Specifically, people who emotionally and cognitively empathize with others reported higher levels of cognitive reappraisal, which allowed them to experience higher levels of happiness. These findings have confirmed that people can increase their happiness by enhancing cognitive reappraisal through emotional and cognitive empathy. Finally, the implications and limitations of the present research are discussed.

• Journal of The Korean Association For Science Education
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• v.22 no.4
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• pp.862-871
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• 2002

We investigated elementary students' conceptions of the simple electric circuit using a battery, a bulb and a wire, and made comparison between the cognitive conflict through peer discussion and the cognitive conflict through physical experience. Two hundred and sixty-four sixth grade students who already had learned about the electric circuit were participated. The questionnaire to investigate the student's conceptions about simple electric circuit consisted of 5 items drawing the wire connections between a battery and a bulb to light the bulb. The students in the discussion group paired randomly with student who had different conceptions, and then each pairs discussed about their ideas freely with each other. After discussion they conducted CCLT(Cognitive Conflict Level Test) which consisted of 4 factors; recognition, interest, anxiety, reappraisal. The physical experience group conducted a task in which they connected a battery and a bulb with a wire, then conducted CCLT. The sixth graders had various misconceptions. Most students were not aware of the scope of negative battery terminal and two electric terminals of a bulb. Many students emphasized the tip of a bulb and positive battery terminal. The score of CCLT in the discussion group was higher than in the physical experience group. This results showed that discussion with peers was more effective than physical experience to arouse cognitive conflict.

• Korean Journal of Health Psychology
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• v.15 no.3
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• pp.483-498
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• 2010

This study is to examine the effects of emotion regulation strategies in facial expressions and emotional experiences, based on the facial expressions of groups, using antecedent- and response- focused regulation. 50 female undergraduate students were instructed to use different emotion regulation strategies during the viewing of a disgust inducing film. While watching, their facial expressions and emotional experiences were measured. As a result, participants showed the highest frequency of action units related to disgust in the EG(expression group), and they reported in the following order of DG(expressive dissonance group), CG(cognitive reappraisal group), and SG(expressive suppression group). Also, the upper region of the face reflected real emotions. In this region, the frequency of action units related to disgust were lower in the CG than in the EG or DG. The results of the PANAS indicated the largest decrease of positive emotions reported in the DG, but an increase of positive emotions reported in the CG. This study suggests that cognitive reappraisal to an event is a more functional emotion regulation strategy compared to other strategies related to facial expression and emotional experience that affect emotion regulation strategies.

• JOURNAL OF ELECTRICAL WORLD
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• no.1 s.37
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• pp.37-46
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• 1980

• 월간 기계설비
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• s.12
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• pp.92-94
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• 1991