• Journal of Digital Convergence
• /
• v.19 no.12
• /
• pp.321-329
• /
• 2021

A measure of managerial ability was derived using DEA, a measure of management efficiency, and the correlation coefficient between discretionary accrual and non-discretionary accrual, net income and operating cash flow standard deviation was used as a proxy for income smoothing. verified. In addition, the manager's compensation was used by taking the natural logarithm of the cash compensation per manager. The analysis results are summarized as follows. The analysis period for hypothesis testing is from 2004 to 2017, as a result of the hypothesis analysis of the correlation with the level of manager's compensation, it was suggested that the income smoothing behavior decreased the performance-based compensation and increased the performance-controlled compensation. This can be said to be the result of indirectly confirming that additional compensation is differentially paid for income smoothing. This study has a contribution to the study by empirically analyzing whether income smoothing affects the relationship between managerial ability and managerial compensation. However, although a number of previous studies empirically analyzed that there are upper and lower bounds for manager compensation, there is limitations that could not be analyzed for asymmetric compensation due to income smoothing is expected to expand.

• Management & Information Systems Review
• /
• v.38 no.3
• /
• pp.211-225
• /
• 2019

In recent years, consumers emphasize the various sensory experiences in the process of shopping rather than the practical value of shopping results. In order to satisfy consumers' diverse needs, retailers transform their offline stores into experiential spaces to encourage consumers to experience diverse and enjoyable experiences. This study divided the sub-factors of customer experience into hedonic experiences, functional experiences, and social interaction experiences, and investigated the effect of sub - factors of customer experience on consumers' enjoyment and intention to stay in off-line store. In addition, it is assumed that there will be a difference in the influence of three levels of customer experience on enjoyment according to the consumer's self-construal levels. As a result of this study, all of the hypotheses were supported except hypothesis 1 that the customer's hedonic experience has a positive effect on pleasure. In addition, as a result of verifying the moderating effect of self-construal levels, the self-construal level of consumers has no significant effect on the path of hedonic experiences on pleasure, but significant moderating effects of self-construal levels were identified in the pathways of functional and social interactive experiences on pleasure. The results of this study will be helpful in identifying and utilizing differentiated experience marketing strategies in the off-line stores that only offline channels can have in the fierce competition due to the diversification of distribution channels.

• (The)Study of the Eastern Classic
• /
• no.56
• /
• pp.9-33
• /
• 2014

This paper aims to look into text of Toegye Lee Hwang's poem Cheongryangsan (Mt. Cheongryang). For that, the poetic aspects of experiences in staying in mountains presented in the poem were classified into materialistic aspect, a method of subject proposal, subject recognition and orientation to examine such aspects, and their respective meanings and limits were considered. First, from the materialistic aspect, the poem about Mt. Cheongryang can be divided into a case of materializing acts in Mt. Cheongryang and a case of materializing an individual scenery of Mt. Cheongryang itself. Second, from an aspect of methods of subject proposal, the poem can be divided into a case in which the space of Mt. Cheongryang is proposed syntagmatically and abstractly and a case in which each scenery is proposed by it being divided partially. Third, from an aspect of subject recognition and orientation, in case Mt. Cheongryang is realized as a solitary space separated far from the world, poetic self aims at reflection. However, in case Mt. Cheongryang is realized as a space for staying with friends and disciples, poetic self aims at communication. The above-mentioned difference is caused by the fact that Toegye had such an experience in Mt. Cheongryang twice at the interval of 10 years. This study is significant in that it intensively looked into Toegye' experience in Mountains and the poetic text which have not been studied and that Toegye's recognition and orientation of a space were discriminatively revealed.

• The Journal of the Korea Contents Association
• /
• v.22 no.1
• /
• pp.99-115
• /
• 2022

In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.

• Journal of the Korean Institute of Landscape Architecture
• /
• v.36 no.6
• /
• pp.91-101
• /
• 2009

In this study, the landscape of Insa-dong was interpreted from the viewpoint of a social construction of landscape, which regards the dynamic process of landscape change as more important than landscape visibility. This viewpoint also regards landscape as the result of its interaction with certain actors. From a review of previous studies on the same subject, it was found that the physical environment, institutions, and images are essential factors influencing landscape change. Insa-dong, which was Kwanindaing and Daesadong during the Joseon Dynasty, acquired symbolic meaning as a traditional area during the Japanese colonial period because of its many antique shops and Korean-style buildings. In 1970, the establishment of modern galleries in the district added to its image as a haven of the traditional Korean culture. Insa-dong thus eventually came to be referred to as "the street of traditional culture" by the people of Korea. Thanks to global festivals like the Asian Games, the Olympics, and the World Cup, Insa-dong's reputation as a cultural tourist destination has become stronger as these festivals created a need for a place in Korea where the country's traditional culture can be showcased to foreign tourists. After the mid-1990s, the merchants of Insa-dong began to cash in on the district's image as a showcase of traditional Korean culture due to the economic depression that emerged then. The people of Insa-dong and those outside it, however, came to feel that this trend damaged the district's image. Therefore, the people of Insa-dong and the district's local government started a movement to restore the aesthetic value and symbolic meaning of the district's landscape. This effort induced institutional change. Insa-dong used to be a natural haven of traditional Korean culture. Its landscape has recently been reconstructed so that this image could be restored. This process was made possible by the active interaction of diverse people: merchants, users, administrators, and NGOs.

• Journal of Korean Home Economics Education Association
• /
• v.16 no.2
• /
• pp.13-26
• /
• 2004

This study tried to suggest teaching and learning activities which can be effectively utilized in Home Economics Education by analyzing and suggesting “The objective and contents of personality education” in Home Economics Area in the curriculum of 7th Technology ＆ Home Economics. As a result, Personality education can be implemented in all areas of Home Economics Education. Especially in Home Economics Education, the following personality education can be implemented. First of all, it can teach the equality among family members by teaching the values of equality and respecting human rights. Secondly, it can teach to recognize and implement various values related to environmental protection. Thirdly, it can teach the ethics related to care which was claimed by Gilligan and other people - in other words, charity, forgiveness, friendship, love, sacrifice, concession, conversation, compromise and etc. Especially these kind of values are extended to also the ethics of care for others, neighborhood, and community not only for family care which was the traditional Home Economics education criticized as family selfishness. On the other hand, personality education in Home Economics Education is different from other subjects. It enables students to act through experiences not just emotion or knowledge by learning actual relationships among family members in daily life. This kind of feature is proving the fact that Home Economics Education can play a very effective role in achieving the objective of moral behavior The results of this study proves that Home Economics Education is an effective subject which can conduct personality education by the objectives and contents that are different from other subjects. This provides the reasonable cause for Home Economics Education to be an required subject in school curricula. Future study should be conducted as an empirical research to develop personality programs(activities for teaching ＆ learning) which can be implemented in Home Economics Education and to accumulate empirical data of such programs.

• (The)Study of the Eastern Classic
• /
• no.50
• /
• pp.89-120
• /
• 2013

The concept of virtue seems to be one of the rare cases where the European and the Chinese traditions coincide. The meaning of the Latin word virtus and of Greek $aret{\acute{e}}$ seems to be similar to the Chinese $d{\acute{e}}$德. Most striking in virtue is that it is a capacity for self-realisation through action which is unique to man. On the other hand, there is something physical about it. It is the strength to do something. This strength overcomes the resistance of what is naturally given, it transforms the world, turns the natural world into a human one. In the Chinese tradition, $d{\acute{e}}$ 德, i.e. virtue, is therefore always connected with $da{\grave{o}}$ 道, the totality of natural forces. In the Chinese tradition, as opposed to the European one, virtue is itself considered to be a natural force that is present in man. This force sustains man's connectedness, unity and harmony with the surrounding world. Things exist through the unity of principle理 and ether氣. But the knowledge of this unity is due to principle. Moral and legal norms are shifted totally to the sphere of principle. Therefore their have found the final dissolution from a heroic models. Above all the classical Confucians, but also the other schools, would reply to this that there is nothing more precise than a concrete successful action. Its result fits the world perfectly. The difference is due to the differing interest of ethical thought. In the case of the Confucians the path is more direct. The actor establishes a precise pattern for other actions. Education therefore lies in detailed knowledge about forms of behaviour, not so much in conceptual differentiation. It is quite possible that generalisation may be a methodical prerequisite for success in this endeavour. That problem, too, is discussed. But the success of conceptualisation lies in the successful performance of individual actions, not in shaping actions in accordance with normative concepts.

• Journal of Agricultural Extension & Community Development
• /
• v.20 no.4
• /
• pp.1045-1078
• /
• 2013

The purpose of the present study is to improve the effectiveness of Korea's ODA projects on agricultural technology transfer to Africa. This study investigates agricultural extension system of African countries and provides a direction of the systematic strategies of the Korean ODAs on agricultural technology. This study pays particular attention on Africanization of agricultural technology transfer of the Korean ODA strategies. Unlike the previous studies focusing mainly on micro level investigation on the ODA strategy development, the present study incorporates the agricultural technology dissemination system of Ethiopia and Uganda in a macro perspective to develop a desirable form of the ODA strategy. The findings illustrate that the technology dissemination systems of the case countries have different characteristics depending on the function and organization of extension agency. And their functional capability and role segmentation by the extension agency are differently configured, too. In case of Ethiopia, top-down structure for the agricultural extension system has been built. Farmers' group and field agent of the information delivery system has expanded their participation into the system. However, we also find that the system of Ethiopia still lacks effective use of its existing technology, since it puts more emphasis on management aspects than improvement of agricultural productivity for farmers. On the other hand, even though Uganda has established participatory extension system that encompasses the entire agencies of the extension system, government efforts to enhance the extension system are still concentrated on expanding research functions rather than technical dissemination. The results imply that promoting and strengthening localization of the ODA strategy has to be developed to make localization policy of the Korean ODA. The present study concludes with some specific policy implications for necessary conditions of the agricultural development in African countries.

• Korean journal of communication and information
• /
• v.43
• /
• pp.117-151
• /
• 2008

This paper regards former Samsung lawyer Kim Yong-Chul's action of claiming Samsung Group's slush fund as typical Whistle-Blowing from inside. News frames in KBS, SBS TV were examined through comparative analysis. In formal feature, 'episodic news frame' hold an absolute majority in both stations. From news sources, the group of whistle-blower such as lawyer Kim Yong-Chul and civic groups was confronted with Samsung and state authorities including the Prosecutor, financial agencies. Analysis on the theme of news coverages demonstrated 5 frames: 'public announcing frame', 'news of conflict frame' 'demanding a close inquiry frame', 'declaration of conscience frame', 'causing social upheaval frame', Analysis result shows that 'public announcing frame' was most frequently used in reporting and there was distinction between KBS and SBS in 'declaration of conscience frame' and 'causing social upheaval frame'. Relatively KBS preferred 'declaration of conscience frame' and SBS would use 'causing social upheaval frame', from which reciprocal relation as media ownership could be analogized. Both media tend to make light of in-depth news coverages on structural issues or essential settlement and it is shown that both stations treated this situation with intriguing audiences as stressing sensitive parts in this event. Follow-up of changing process of 'declaration of conscience frame' through diachronic analysis on framing informs that additional exposure of 'Lee Yong Chul', former secretary in Nov 19, 2007 influenced increasing of frequency of using 'declaration of conscience frame'. However, news reporting on whistle-blower in KBS and SBS generally adheres to passive attitude of following changes in the surroundings rather than playing an active role in improving social recognition on whistle-blowing, which can induce to the spread of negative feature on it. Thus it is assumed that terrestial television broadcasting should regard whistle-blowing as contradiction in social structures and active depth reporting seems to be neded for improving social recognition on whistle-blowing.

• Korean journal of communication and information
• /
• v.44
• /
• pp.76-107
• /
• 2008

The present study has explored the effects of media use on the evaluation of the presidential candidate's morality. We hypothesized that the perception of the candidates' morality during the 2007 Korean President Election would be influenced by the amount of the different types of media use. Using a set of panel data, a total of 1,199 citizens (584 females (48.7%), 615 males (51.3%), Mage=42.77, SDage=13.34) were assessed four times from August to December in 2007. The results indicated that (a) the level of TV use for political information, the level of newspaper use for political information, and the level of Internet use for political information increased during the five months; (b) the initial level of political involvement contributed differently to the initial levels of media use; (c) the initial level of political involvement negative influenced the initial level of TV use for political information; (d) the growth of political involvement positively influenced the growth of TV use for political information; (e) the intial level of TV use for political information increased both the initial levels of the perception of candidates' morality and the change of the perception of candidates' morality; (f) the change of TV use for political information negatively affected the perception of candidates' morality; and (g) the initial level of Internet use for political information negatively affected the initial level of the perception of candidates' morality, and the change of Internet use for political information negatively affected the perception of candidates' morality.