• Korean small business review
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• v.42 no.4
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• pp.123-146
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• 2020

This study, targeting KOSDAQ-listed companies, examined the relationship between variability of accruals and corporate characteristics. First, the analysis results show that executives of companies with high debt ratios are more likely to violate debt contracts, so there is a strong temptation to use discretionary accrual items. Second, for companies with large volatility in operating cash flows, Executives of these companies are strongly inclined to utilize accruals for the purpose of abuse of discretion. Third, the larger the company, the more sensitive it is to political costs, so it is less tempted to use the accruals item than a smaller company. Fourth, the corporate age is thought to be the maturity of the company, Executives of such companies have little room to use accruals to abuse their discretion. Fifth, in the case of profit dummy variables, the companies reporting losses have more temporary accrual items than those reporting profits, so this increases the uncertainty in their accounting information than the latter. Sixth, for those companies that are indicated as inappropriate as a result of audit, the more likely their executives are to use the accrual items, and the lower the quality of their accounting profits is. Lastly, Companies audited by 4 Big domestic accounting firms have less discretionary accrual fluctuations than companies audited by non-big 4 accounting firms. Thus, it was found that the accrual amount allows the discretion of corporate executives differently according to the characteristics of the company.

• Korean Journal of Communication Studies
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• v.25 no.5
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• pp.81-101
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• 2017

The purpose of this paper is two folds: Korean media contents, which has led the Korean Wave in China in 1990s will be reviewed, and the causes of the negative feelings of Korean Wave that have occurred among Chinese netizens will be factored out in order to suggest the solutions to this conflict situation. The reviews and comments on the China's major portal site, Tienya were analyzed by the key words that causes the conflict between China and Korea. Of the total 340,000 responses, politics, history and entertainment are categorized by the keywords, and the largest portion of the netizen's comments are found to be political issues with 34%, particularly the issues related to the THAAD. This means that the negative feeling toward the Korean Wave is more closely related to politics rather than the media contents. Therefore, in order to overcome the negative feelings in China and maintain the stable relationship with the two countries in the midst of the changing US-China situation, it is necessary to lead the media business with high quality contents along with the mutual understanding and cooperation of the media content producers. It is also necessary to try to approach Chinese market in a cooperative and stable way through co-production or joint venture with Chinese media. In consequence, the excellence of Korean cultural contents and the cultural ties with Chinese media market will be identified with in-depth understanding of Chinese nationalism, Sinocentrism and Chinese culture.

• Journal of Life Science
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• v.19 no.10
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• pp.1432-1437
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• 2009

The aim of this study is to investigate cane molasses pretreatments for the production of cellulose by Acetobacter sp. V6, which has excellent bacterial cellulose (BC) producing capacity in the shaking culture. Among pretreatments of cane molasses, 1% (w/v) tricalcium phosphate (TP) treatment was more efficient in BC production. The physico-chemical properties of BCs that were produced in static and shaking cultures were also investigated. Although BC had an emulsifying ability, its emulsion stability was low. Water holding capacity (WHC) of BC was high; the WHC of BC produced in static culture was 14 times higher than that of $\alpha$-cellulose. In addition, the viscosity of BC was higher than that of $\alpha$-cellulose. Composition analysis by FT-IR showed no difference in composition between BC and plant cellulose. In the crystallinity analysis by XRD, all BC samples showed crystallinity. All BC samples showed reticulated structures consisting of ultrafine cellulose fibriles. Microfibriles of cellulose from static culture were especially more compact than those of cellulose from shaking culture.

• (The)Study of the Eastern Classic
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• no.57
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• pp.67-102
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• 2014

Yeoheon is a representative recluse and philosopher in the 17th Joseon dynasty. His contemporary intellectuals considered him as a sincere nobleman, Confucius in the Joseon, and moreover a saint, a cornerstone of culture, and a model for Confucianists. As a politician, he was regarded as practicing the stabilization of the people's livelihood and education, which are the key ideas of Confucian politics, when he serviced as a local governmental office twice. In addition, his ruler thought that he was right, wise, and modest, and therefore had the dignity of the old sage. His subordinates considered that he possessed the way of the old great ministers and the eye to see the current state of affairs. His theory of the Yijing is based on Cheng-Zhou learning, but developed their interpretation of the text. In addition, he discussed that Confucianism is a practical learning. His theory of the ritual was considered to follow Zhu Xi's works, but refer the old rituals and overcome the aspect of minor customs. His contemporary scholars thought that his theory of Neo-Confucianism revealed the essence of Li-Four and Qi-Seven theory regardless of scholarly parties, which were formed after Toegye and Yulgok. However, he proposed the Li-longitude and Qi-latitude theory in order to restore the real values, but it is similar to Yulgok's theory, which was criticized by the schools of Toegye and South Faction near Seoul. However, his theories revealed the fact that Joseon Confucianism cannot be simply differentiated as two major theories of "Centering on Li" and "Centering on Qi. In addition, his ideas of the universe and concern for the old showed that Joseon Confucianism is not just a theory, but is related to our lives and therefore practical in its nature.

• The Journal of the Korea Contents Association
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• v.21 no.7
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• pp.328-339
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• 2021

In the age of global competition, city brand is a significant element for establishing a city's competitiveness. City branding is the process of building a storytelling about cities' content. Among the various contents that differentiate cities, this study seeks to discuss the role of an event and a city brand in the process of city branding based on the city marketing and event tourism literatures. This research uses grounded theory and a case study to examine Seoul exploring the changes in the Hi Seoul Festival and the Hi Seoul city brand over the last two decades. The qualitative research includes a secondary data analysis based on case studies from domestic and foreign regions and their festivals. The analytical results indicted three limitations: inconsistency, a lack of identity, and political leverage. Based on the limitations, this study discusses the importance of the connection between city identity and event content, suggesting implications for moving forward toward a stable Seoul city branding strategy for the Seoul Metropolitan Government.

• Maritime Security
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• v.6 no.1
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• pp.57-81
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• 2023

This study aims to review Russia's annexation of Crimea from a maritime security perspective. Based on a comprehensive analysis of Russia's national security perception, this study analyzed Russia's maritime security strategy and the security importance of the Black Sea and the Sea of Azov, and reviewed the annexation of Crimea from a maritime security perspective. The main argument of this study is as follows. Russia's annexation of Crimea was necessary for the successful fulfillment of Russia's maritime security strategy in the Black and Azov Seas. Russia's annexation of Crimea guarantees the activities of the Black Sea Fleet militarily from a maritime security point of view, secures a passage to the Atlantic Ocean to counter NATO's expansion. From a economic security point of view, Russia's annexation of Crimea was based on the strategic considerations to secure influence within the Black Sea economic bloc which guarantees stable production and transportation of natural resources and shipping.

• The Korean Journal of Financial Management
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• v.19 no.2
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• pp.27-48
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• 2002

본 논문은 이자율의 기간 구조가 차익 거래의 기회가 없도록 움직일 때 새로운 평균만기 측 정치인 AR 평균만기(arbitrage-free duration)을 도출하고 선물가격과 선도가격과의 관계를 분석한다. 지금까지 평균만기에 관한 많은 연구들은 수익률 곡선이 특정한 형태로 이동한다는 가정 하에서 평균만기를 유도하고 이에 근거하여 채권가격의 변동치를 측정하고 있다. 본 논문에서는 기존의 평균만기의 가정을 완화한 AR 평균만기를 도출하였다. 여기서 제시하는 AR 평균만기는 기존의 Macaulay 평균만기를 포함하는 일반화한 측정치라고 할 수 있다. 아울러 본 논문에서는 선물가격과 선도가격사이에 존재하는 이론적 관계를 규명하고자 하였다. 선물가격은 선도가격에 비해 할인된 가격이라는 것을 보이고 이자율 변동위험이 선물가격의 할인정도에 미치는 영향을 모형화 하였다. 최근 들어 선물을 이용한 채권 면역화에 대한 실증연구에 관심이 지속적으로 증가하고 있다. 전통적 실증연구 방법론에서는 먼저, 선물가격과 기초채권 가격사이에 존재하는 분산-공분산 행렬을 추정한다. 그런 후 추정된 분산-공분산 행렬을 바탕으로 이자율 위험 헤징 전략을 수립한 후 이 전략에 대한 실증 분석을 수행하였다. 그러나, 전통적 접근법의 가장 큰 문제는 비안정적(non-stationary)인 분산-공분산 행렬을 적절히 고려할 수 없었다는 점이다. 따라서, 본 연구의 결과를 기반으로 하면 최적의 헷징 전략을 수립하기 위한 이론적 기틀을 수립할 수 있을 것이다.

• KOMUNHWA
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• no.59
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• pp.35-63
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• 2002

Yungsan River(榮山江) valley developed into a political structure, which centers around the Bannam(潘南) until the 5th century, when the group cemetery prevailed. However, it's solidarity was sustained at a rather loose stage. And around the end of the 5th cen

• Review of KIISC
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• v.14 no.1
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• pp.107-122
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• 2004

세계 각 국은 산업 및 정보의 의존성에 의해 모든 정보를 한눈에 볼 수 있는 시대로 변모하였으며, 사이버 공간 그 자체가 정치, 경제사회, 문화 등의 기본적인 생활 공간으로 자리 매김하고 있다. 따라서 사이버 공간을 보호하지 않을 경우 안정된 정보사회 구축은 불가능하다. 특히, 정보보호의 대상이 특정 국가적인 정보 보안에 국한되지 않고 기업 및 사회의 정보 등으로 확대되고 있어, 국가적으로 국가 안보뿐만 아니라 개인의 정보보호를 위한 새로운 제도와 조치가 절실히 요구되는 시점이다. 따라서 본 고에서는 복합 기능을 갖는 정보보호 제품의 보호 프로파일 개발을 위한 기반 연구로 요구되는 대체 평가 방법론에 대해 고찰해 보고자한다. 특히 북미를 중심으로 표준화가 진행 중에 있는 CEM을 기준으로, 영국을 중심으로 유럽의 적합성 표준으로 추진 중에 있는 SCT와 ISO/IEC에서 제시되고 있는 적합성 테스트 방법론인 ISO/IEC 9496 및 보증 프레임워크인 ISO/IEC 15443에 대한 자체 취약성 분석을 수행하고 자각의 평가 방법론간의 상호 연관성과 비교 분석을 통해 복합 기능을 갖는 정보보호 제품의 보호 프로파일 개발의 가이드라인을 제시하고자 한다.

• Review of KIISC
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• v.12 no.6
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• pp.68-80
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• 2002

세계 각국에서는 산업 및 정보의 의존성에 의해 전세계의 모든 정보를 한눈에 볼 수 있는 시대가 도래하였으며, 사이버 공간 그 자체가 정치, 경제사회, 문화 등의 기본적인 생활 공간으로 자리매김 하고 있다. 따라서 이를 보호하지 않을 경우 안정된 정보사회 구축은 불가능하다. 특히, 정보보호의 대상이 특정 국가적인 정보 보안에 국한되지 않고 기업 및 사회의 정보등으로 확대되고 있어, 국가적으로 국가 안보 뿐만 아니라 개인의 정보보호를 위한 새로운 제도와 조치가 절실히 요구되는 시점이다. 본 고에서는 정보보호 제품을 평가하기 위해 단일화된 국가 평가 기준을 기반으로한 국외 평가 스킴 중에서 미국의 평가 스킴을 예로 들어 그에 대한 분석하고자 한다. 분석된 내용은 국내 정보보호 관리체계를 위한 국내 평가 스킴 개발을 위한 바람직한 추진 방향과 향후 발전방향에 대하여 살펴보고자한다