• The Korean Journal of Archival Studies
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• no.14
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• pp.325-357
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• 2006

In diesem Aufsatz wird die Geschichte der Bewertungsdiskussion in Deutschland vorgestellt. Bis zum 18. Jh. war das Ziel der Archivarbeit die Systematisierung der rechtlichen und politischen Kenntnissen. Der juristisch geschulte Archivar hob Unterlagen in der Regel aus $Gr{\ddot{u}}nden$ der Rechtssicherheit auf. Vernichtet wurde, was schon seit $l{\ddot{a}}ngerem$ im Archiv lag. Nach dem Zusammenfall des alten Regimes haben die Archivare keine mehr mit dem Recht des Herrschers zu tun. Und die Archive wurden zu $Lagerst{\ddot{a}}tten$ der Geschichte und Forschung. $F{\ddot{u}}r$ den Ordnung der Archivgut, die aus den verschiedener Dienststellen stammten, wurde das Provenienzprinzip gebildet. Die Archivare richtete sich auf das inhaltsorientierten Bewertungsverfahren, das die wissenschaftlichen $Bed{\ddot{u}}rfnisse$ befriedigte. Der Anlass der Bildung der modernen Archivtheorie war der ersten Weltkrieg. Das Problem, wie man die Massenakten, die $W{\ddot{a}}hrend$ dieses Krieges entstanden, behandeln sollten, $f{\ddot{u}}hrte$ unter dem $Einflu{\ss}$ der Demokratie zur Bildung der Provenienz-orientierte Bewertungsdiskussion. Aufbau, Zielsetzung und Verfahren der aktenbildenden Stelle bildeten den Ausgang der Bewertung. Im Klima ${\ddot{o}}ffentlicher$ $B{\ddot{u}}rokratieablehnung$ der 50er und 60er Jahren wurde die inhaltsorientierte Auswahl wieder die vorherrschende Methodenvorgabe. Diese Theorie, die Booms vertritt, $f{\ddot{u}}hrt$ zu der Theorie der dokumentation strategy von Ende 20. Jh.

• Journal of The Korean Association For Science Education
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• v.38 no.5
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• pp.635-647
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• 2018

Motivated reasoning refers to biased reasoning that is affected by motivation to achieve a particular result or goal. In this study, we attempted a theoretical study on motivated reasoning that hinders the development of scientific thinking and empirical study on actual context of motivated reasoning in the research experiences of next-generation Korean researchers in the field of science and technology. To be specific, literature reviews were conducted to explore the psychological meaning of motivated reasoning and its negative impact on scientific thinking and science research. To understand the substantial meaning and context of motivated reasoning in the field of real science and technology research, we conducted in-depth interviews with eight graduate students and one young science and technology researcher. As a result of the literature reviews, we found out that motivated reasoning can interfere with the proper theory and data coordination, which is the core process of scientific thinking at the individual level. At the socio-cultural level, it can lead to cessation of constructing scientific knowledge and it can act as a mechanism in the process of using science for specific socio-cultural beliefs or purposes, thereby hindering the development of science and technology based on rationale and objective scientific thinking. Quantitative analysis with in-depth interview data showed that graduate students and the young researcher's experienced motivated reasoning results in trying to protect prior beliefs, make hasty conclusions, protecting socio-cultural belief or rationalizing decisions made by their community. Their motivated reasoning could become an obstacle in constructing valid science and technology knowledge through appropriate theory and evidence coordination. Based on these findings we discussed science education for improving scientific thinking.

• The Korean Journal of Archival Studies
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• no.14
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• pp.3-51
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• 2006

In this paper, I applied known theories of appraisal and re-appraisal to the Japanese Colonial Archives and the Colonial City Planing Archives in Korea. The purpose of this application to some of sample archives was to develop a useful and effective approach to appraise the archives which were not appraised before they were determined to be "permanent" archives by the Japanese colonial officials. The colonial archives have lost their context and "chain of custody." A large portion of their volume also disappeared. Only thirty thousands volumes survived. The appraisal theories and related issues applied to and tested on these archives are; "original natures" of archives defined by Sir. Hillary Jenkinson, Schellenburg's information value appraisal theory, the re-appraisal theory based on economy of preservation and prospect for use of the archives, function-based appraisal theory and documentation theory, the special nature of the archives as unique, old and rare colonial archives, the intrinsic value of the archives, especially the city planing maps and drawings, and finally, the determination of the city planing archives as permanent archives according to the contemporary and modern disposal authority. The colonial archives tested were not naturally self-proven authentic and trustworthy records as many other archives are. They lost their chain of custody and they do not guarantee the authenticity and sincerity of the producers. They need to be examined and reviewed critically before they are used as historical evidence or any material which documented the contemporary society. Rapport's re-appraisal theory simply does not fit into these rare historical archives. The colonial archives have intrinsic values. Though these archives represent some aspects of the colonial society, they can not document the colonial society since they are just survived remains or a little part of the whole archives created. The functions and the structure of the Government General of Korea(朝鮮總督府) were not fully studied yet and hardly can be used to determine the archival values of the archives created in some parts of the colonial apparatus. The actual appraisal methods proved to be effective in the case of colonial archives was Schellenburg's information value appraisal theory. The contextual and content information of the colonial archives were analysed and reconstructed. The appraisal works also resulted in full descriptions of the colonial archives which were never described before in terms of archival principles.

• Convergence Security Journal
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• v.16 no.6_2
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• pp.23-32
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• 2016

Rapid advances in information and communications technology are new challenges and also opportunities for the police. For the purpose of identifying its implications, this study reviews utilization cases of information and communications technology in the field of public security in South Korea and other countries. As theoretical basis for utilization of information and communications technology, this study introduces intelligence-led policing, predictive policing and evidence-based policing. Also, utilization of big-data based crime analysis and crime prediction technology, as well as advancement of information and communications system and command and control technology of the police, are discussed. Based on the identified implications in this study, the following proposals are made. They are (1) procuring basic data, (2) creating an integrated database, (3) increasing utilization of policy decision-makers, (4) exchange and cooperation between related institutions, (5) training professional analyzers, (6) establishing legal basis and practical guidelines for an integrated database.

• Korean Business Review
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• v.14
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• pp.31-44
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• 2001

The purpose of auditing is to express an auditor's opinion on the fair presentation of the financial position and business operations of companies according to the financial accounting standards, and to raise the reliability of the financial statements and to enable the user of the financial statements to make a proper judgement on the companies. There should be an audit risk in the audit of the financial statements in a modem sense because it is done by the sampling audit not by the detailed one. Audit risk is the risk that an auditor may unknowingly fail to modify appropriately the auditors' report on financial statements containing a material misstatement. The audit risk eventually hurt the reliability of the financial statements when the auditors set up different audit risks because it is determined by the auditor's professional judgement. Thus, there have been negative opinions on the Audit Risk Model suggested in the SAS No. 47 because it cannot explain the process of auditor's judgement and bring different results. In view of the results so far achieved, which influences the auditor's decision making, should be done by the Belief Function Mode Model in a position of raising the reliability of the financial statements and emphasizing the usefulness and effectiveness of the auditing.

• Journal of Korean Philosophical Society
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• v.130
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• pp.135-159
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• 2014

This article has the purpose of clarifying that Rollo May's existential psychotherapy is based on Kierkegaard's concept of anxiety in philosophical aspects. May makes use of Kierkegaard's concept of anxiety to establish his own existential psychotherapy. May points out that Freud's concept of anxiety is too technical in comparison with Kierkegaard's concept of anxiety. Freudian theory accepting anxiety as the cause of repression overlooks the importance of human relationship which brings about repression. May mentions the presence or absence of object to distinguish fear and anxiety. Kierkegaard and Freud also mention that the presence of object is called fear and the absence of object is anxiety. May interprets anxiety ontologically. Succeeding Kierkegaard's comment on nothing/non-being, May insists that anxiety is the experience of Being affirming itself against Nonbeing. May interprets Kierkegaard's concept of freedom as the possibility or potentiality in terms of similar meaning. May argues that Anxiety is the situation when faced with the problem which human being will achieve his potentiality. Kierkegaard's concept of freedom is also associated with sin at the same time as the freedom associated with anxiety. Succeeding this, May discusses the relation of guilt feeling and anxiety is the flipside of the coin. He understands that guilt feeling is not a pathological symptom but an evidence of the human being's possibility. Kierkegaard's The Concept of Anxiety has a sub-title which is 'a simple psychologically orienting deliberation on the dogmatic issue of hereditary sin'. This shows that he understood the relationship between anxiety and guilt as dilemma that can not be separated. Through this study, I want to clarify that May's concept of anxiety which is the most important concept in his existential psychotherapy, is derived from Kierkegaard's concept of anxiety.

• Management & Information Systems Review
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• v.37 no.2
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• pp.187-207
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• 2018

This study examines the negative relationship between accounting conservatism and excess executive compensation and examines whether their relationship increases as managerial incentive compensation intensity increases. For this purpose, a total of 2,755 company-years were selected for the analysis of the companies listed on the Korea Stock Exchange from December 2012 to 2016 as the final sample. The results of this study are as follows. First, there is a statistically significant negative relationship between accounting conservatism and manager overpayment. This implies that managers' incentives to distort future cash flow estimates by over booking assets or accounting profits in order to maximize their compensation when manager compensation is linked to firm performance. In this sense, accounting conservatism can reduce opportunistic behavior by restricting managerial accounting choices, which can be interpreted as a reduction in overpayment to managers. Second, we found that the relationship between accounting conservatism and excess executive compensation increases with the incentive compensation for accounting performance. The higher the managerial incentive compensation intensity of accounting performance is, the more likely it is that the manager has the incentive to make earnings adjustments. Therefore, the high level of incentive compensation for accounting performance means that the ex post settling up problem due to over-compensation can become serious. In this case, the higher the managerial incentive compensation intensity for accounting performance, the greater the role and utility of conservatism in manager compensation contracts. This study is based on the fact that it presents empirical evidence on the usefulness of accounting conservatism in managerial compensation contracts theoretically presented by Watts (2003) and the additional basis that conservatism can be used as a useful tool for investment decision.