• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

• Journal of Intelligence and Information Systems
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• v.21 no.1
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• pp.1-13
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• 2015

As opinion mining in big data applications has been highlighted, a lot of research on unstructured data has made. Lots of social media on the Internet generate unstructured or semi-structured data every second and they are often made by natural or human languages we use in daily life. Many words in human languages have multiple meanings or senses. In this result, it is very difficult for computers to extract useful information from these datasets. Traditional web search engines are usually based on keyword search, resulting in incorrect search results which are far from users' intentions. Even though a lot of progress in enhancing the performance of search engines has made over the last years in order to provide users with appropriate results, there is still so much to improve it. Word sense disambiguation can play a very important role in dealing with natural language processing and is considered as one of the most difficult problems in this area. Major approaches to word sense disambiguation can be classified as knowledge-base, supervised corpus-based, and unsupervised corpus-based approaches. This paper presents a method which automatically generates a corpus for word sense disambiguation by taking advantage of examples in existing dictionaries and avoids expensive sense tagging processes. It experiments the effectiveness of the method based on Naïve Bayes Model, which is one of supervised learning algorithms, by using Korean standard unabridged dictionary and Sejong Corpus. Korean standard unabridged dictionary has approximately 57,000 sentences. Sejong Corpus has about 790,000 sentences tagged with part-of-speech and senses all together. For the experiment of this study, Korean standard unabridged dictionary and Sejong Corpus were experimented as a combination and separate entities using cross validation. Only nouns, target subjects in word sense disambiguation, were selected. 93,522 word senses among 265,655 nouns and 56,914 sentences from related proverbs and examples were additionally combined in the corpus. Sejong Corpus was easily merged with Korean standard unabridged dictionary because Sejong Corpus was tagged based on sense indices defined by Korean standard unabridged dictionary. Sense vectors were formed after the merged corpus was created. Terms used in creating sense vectors were added in the named entity dictionary of Korean morphological analyzer. By using the extended named entity dictionary, term vectors were extracted from the input sentences and then term vectors for the sentences were created. Given the extracted term vector and the sense vector model made during the pre-processing stage, the sense-tagged terms were determined by the vector space model based word sense disambiguation. In addition, this study shows the effectiveness of merged corpus from examples in Korean standard unabridged dictionary and Sejong Corpus. The experiment shows the better results in precision and recall are found with the merged corpus. This study suggests it can practically enhance the performance of internet search engines and help us to understand more accurate meaning of a sentence in natural language processing pertinent to search engines, opinion mining, and text mining. Naïve Bayes classifier used in this study represents a supervised learning algorithm and uses Bayes theorem. Naïve Bayes classifier has an assumption that all senses are independent. Even though the assumption of Naïve Bayes classifier is not realistic and ignores the correlation between attributes, Naïve Bayes classifier is widely used because of its simplicity and in practice it is known to be very effective in many applications such as text classification and medical diagnosis. However, further research need to be carried out to consider all possible combinations and/or partial combinations of all senses in a sentence. Also, the effectiveness of word sense disambiguation may be improved if rhetorical structures or morphological dependencies between words are analyzed through syntactic analysis.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.31 no.4
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• pp.70-83
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• 2013

To widen prospect of villa as Korea traditional garden, the result of the research about constructional characteristics of Seogo-jeongsa and Sameun-jeong of Yeoju Lee family at Toero-ri, Miryang-si, Gyeongsangnam-do, Korea, is abstracted as below. Seogo-jeongsa(西皐精舍) and Sameun-jeong(三隱亭) was intended to practise retirement with sense of unity with the head residence, since Seogo-jeongsa was 340m far and sameun-jeong was 630m far away from head residence, which set within 1km. Although Seogo-jeongsa's basic prop, Sameun-jeong's timber, which are both from designer's pen name and head residence name, "Hangjae(恒齋)" and "Yongjae(庸齋)," and Hanseoam have each different exposure, it is homogeneous as space configurational side in order to optimize the gaze leading effect and appreciated domestic trees from the pond, which is center of the garden and the significant facility. Method of direction of Seogo-jeongsa's Hwalsudang(活水塘) and Sameunjeong's pond of Sameun-ji(三隱 池) gets attention by distinction. Especially, directing of 3 step water flow from behind to front and traditional pond method, called Bangji-Bangdo(方池方島), were very unique that any other place can be found. Also, the middle islet on the pond at both villa, which isn't more supper, but more for the symbolic molding that seek a stone pagoda(石假山), is more interesting directing method as considering the relationship of the 3 stone pagoda imageries on the surface of Ghwayukchon(果肉泉) At the same time, Seogo-jeongsa and Sameun-jeong shows very different characteristics from traditional villa that adopted both domestic trees and foreign trees. Particularly, it is extremely exceptional case to plant vigorous needleleaf tree, such as Chamaecyparis pisifera, C. obtusa, Pinus bungeana, P. palustris, Sciadopitys verticillata, Metasequoia glyptostroboides and Cedrus deodara, on Sameun-jeong. Moreover, adopting foreign wild needleleaf trees for landscaping trees, such as a Torreya nucifera, Taxus cuspidata, P. parviflora, and foreign landsacping trees, such as P. bungeana, Cryptomeria japonica and C. obtusa tells planting trend of the late Joseon dysnasty era. Also, as we can know from 2 Jipgyeong(集景), which is 'Seogo-jabyoung 17 young(西皐雜詠十七詠)', and 'Sameun-jeong 12 Gyoung(三隱亭十二景)' which are set on both villa, the intend to expand the garden area is strongly shown by the natural forest directing. As a result, Seogo-jeongsa and Sameun-jeong, located at Toero-li Miryang, are sharing the traditional Joseon dynasty era's custom, such as space and visual composition; however, it is different and attractive garden remains as a point of view of water directing, stone pagodas, and adopting foreign landscaping trees.

• Journal of Korean Philosophical Society
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• v.126
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• pp.109-132
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• 2013

The most important vocabulary in Advaita $Ved{\bar{a}}nta$, which is anthropology and soteriology on the self, is of course '${\bar{a}}tman$' or 'the self', to which '$an{\bar{a}}tman$' or 'the other' is in opposition. As $Ved{\bar{a}}ntic$ system revolves around the concept ${\bar{a}}tman$, it can be compared favorably with 'final vocabulary' of Richard Rorty. Moreover, $Ved{\bar{a}}ntic$ system can be termed as 'a return of self-identity', in which a process of returning is from a deceived self to the true and original self. After all, story of '$an{\bar{a}}tman$' or 'the other' in $Ved{\bar{a}}nta$ seems to have no significance at all. However, discourse about the other can also lead a something fruitful. There are such doctrines in $Ved{\bar{a}}nta$ that support a procedure of self-realization not according to the Hegelian dialectic but to the transposition and continuous antagonism between the self and the other, as a special meaning of viveka (discrimination) that fixes a boundary between the self and the other, a destruction of falsehood that is more important than establishment of truthfulness, a transposition of the true and the false before and after self-realization. Thus the other is not disappeared but only hidden, even after accomplishing its own methodological role, and the same is with discourse about the other. To revive forgotten vocabulary in $Ved{\bar{a}}nta$ is an attempt to reconstruct devaluated story by means of shifting the pivot of discourse from the self to the other. The essential thing in this attempt may be to revive the conceptions of 'effort' that is intently concealed and of 'self-inquiry' that has lost its true meaning. Out of these, a systematic and continuous self-inquiry, consists in having a scenario on the question 'Who am I?' and utilizing that scenario by experience without interruption. A work of reconstructing the lost narratives in $Ved{\bar{a}}nta$ can be feasible only when the history of self-inquiry is redescribed in the system itself, provided that object of inquiry is not 'a self as the self' but 'a self as the other'.

• Korean Journal of Heritage: History & Science
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• v.48 no.2
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• pp.120-141
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• 2015

This paper is a preliminary study of architectural characteristics of Jangdae (general's podium), which shows one of the technical changes in fortification of Joseon Dynasty. As a facility for commands of generals and training for officers and men, it was located inside a fortress. Although it is not certain when the first Jangdae was built, the number of them dramatically increased around 18th century. Since the top priority function of the Jangdae was the prospect, it was installed at the hilly spot with open architecture. In addition, the open structure of Eupseong fortress towers on the riverside banks could simultaneously offer the functions as viewing around and Jangdae. Since Jangdae was also a place for military drills and reviews of soldiers, a wide podium was positioned at the front to muster the soldiers. This feature was standardized in the space organization of Jangdae in Joseon, and a mere podium was installed unless the topographic restrictions allows enough space. On the other hand, as a place for a commander, the hierarchy of the Jangdae was revealed through a variety of architectural characteristics. The hierarchy was assigned to the commander's space through the altitude difference, and diverse ornaments were added to show a sense of class. The floor plan of the Jangdae building can be largely categorized into rectangle and square, and the typical sizes of the former are $5{\times}4$ Kans (traditional measuring unit between two columns) and $3{\times}2$ Kans. Out of these two types, buildings of $5{\times}4$ Kans were found in flat land and eupseong fortresses with large space, and the relatively smaller ones of $3{\times}2$ Kans in mountain fortresses. All buildings of square floor plan had $3{\times}3$ Kans style, and the center Kan was twice wider than the side Kan to make the central space wide. It seems that the purpose was to secure the interior space of the upper story because the center Kan accounts for the floor area of the upper story. Some Jangdae's had internal story to form overhead space. The multi-roofed tower style with eaves attached to the upper and lower story is found exclusively in Jangdae. The buildings shows the Onkanmulim style which extends Naejinju (inner column) of the lower story to be the Byeonju (outer column) of the upper story, and the log-framed floor in the upper floor was structured by inserting the Changbang (connecting beam) between the Naejinju's and joining the log frames. In addition, the towers in eupseong fortresses had log-framed floor in the upper floor by setting up the high Nuhaju (column underneath a roof) and joining Cheongbang to the upper part of the column while it cannot be regarded as multi-roofed because only the upper part has a roof.

• The Korean Journal of Archival Studies
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• no.21
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• pp.3-40
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• 2009

It has passed ten years since modern records and archives management in our country launched. During times, it has dramatically developed in the fields of law, institution and education. However a study on the definition of records and archives was non be studied enough compared to development of various research fields. In fact the reason why study on the definition was non fulfilled is that some aspects such as historical, informational, archival perspective have been coexisting without order in Korea. This situation is the biggest barrier that archival science is to a disciplinary field. Historically, 'archivium' in Latin language had developed in starting of its means place, then whole entity of documents and those organic relations. In this point, archives is rigidly separate to material of Historical science which covers all of recorded. Unlike information which is produced in the process of intended themes and following its outputs like books, documents in archival science is made in the natural process of work. In addition, historical archives which finished the current and semi-current stage and transfer to the institute of permanent conservation after the process of selection so that it is historical and cultural value to satisfy its purpose of making. This changed trend is based on the Second World War and necessity of North American society which needs to effciency and transparency of work. In Korea, records and archives management has been dominantly affected by North American society and become a subject of not arrangement but of classification, not of transferring but of collection. It is also recognized as management of on formation on the all recorded or documents not as an whole documents and all organic relations. But the original type of recognition is the only technology, it cannot have dignity as a field of science.

• Cross-Cultural Studies
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• v.52
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• pp.165-194
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• 2018

Employing Fairclough's critical discourse analysis (CDA), the purpose of this study was to analyze linguistically significant features, intertextuality, and sociocultural practice focusing on selected editorials of The Global Times, $Hu{\acute{a}}nqi{\acute{u}}$ Shíbào on the 2018 United States-China Trade War. The editorial titled "With the strong will of 'the War to Resist America and Aid Chosun,' let us go through the trade war against America" focused on the use of 'war' related vocabulary in the frame of 'war.' First, "Trade War" and "War to Resist America and Aid Chosun" are examples that reveal metaphors and a war frame. Second, "Strategy" is used positively for China but negatively towards America. Third, various war related words are used. Fourth, cases of allusion illustrate war. Intertextuality in terms of discourse practice pertains to two findings. First, The Global Times, $Hu{\acute{a}}nqi{\acute{u}}$ Shíbào repeatedly uses the phrase 'equivalent revenge.' That is because the expression enables China to justify their counterattack and such war that China may wage can be interpreted as just counterattack much like a self-defense mechanism. Second, the expression, 'the counterattack is not intended but it is not fearful' is repeated in several editorials of the newspaper. The reasons are the following: 1) it is used to appeal to the public, 2) by invoking the feeling of fear, the public should be understand why they should unite, and 3) the expression, "it is not fearful" is used to preserve China's global image and "the counterattack is not intended" is used to signal China's will to America. The whole expression is a good example of intertextuality that repetitively illustrates the intended meaning of China in nine editorials in the newspaper within three months, March 23-June 17, 2018. Finally, sociocultural practice is manipulated through the editorial for disseminating the Chinese government's hegemonic ideology. First, it is clear that the core national project, "China Manufacturing 2025" cannot be abandoned. Second, by calling for "War to Resist America and Aid Chosun" the editorial is manipulated to condemn and intimidate America, avoid dissent of the people, appeal to the people, and empower the government. Third, China somehow wants to open up the possibility of negotiation with the United Sates.

• Korean Journal of Heritage: History & Science
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• v.46 no.3
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• pp.16-31
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• 2013

This study addresses how the main group of community ritual changed as the regional community changed during the period of Japan's colonial rule of Korea with emphasis on Gwanseongmyo in Jangchung-dong, Seoul. First, almost every regional community was changed because of city planning which was carried out by Japan in Korea for colonial exploitation and for the use of military bases. Mapo-dong and Seobinggo-dong were the appropriate examples. The city planning projects by the Japanese colonial government selected Jangchung-dong as the place of settlement of many Japanese people. The stream, Cheonggyecheon, made a border between the Korean and Japanese settlements and the traditional system of regional community in Jangchung-dong was changed and reorganized considerably. Second, the Japanese government used the rituals of regional community purposefully to combine them with the ceremony in the Japanese shrine. Those who supported Japan performed the regional rituals and tried to follow the policy of 'Rule of Culture' required by the Japanese colonial government. However, most regional rituals continued as they were before Japan's colonial rule of Korea without any change. Under this new trend the ritual of Gwanseongmyo was changed from the ritual for worshipping Guan Yu to that of the regional community. Last, the main groups that led the rituals of regional community were diversified during the period of Japan's colonial rule of Korea. In other words, the rituals of community used to be led by the families that lived in the region for generations before Japan's colonial rule of Korea. However, they were later led by various groups that emerged as a result of the colonial rule, urbanization, commercial development, regional differentiation, and so on. As an example,Yeongsinsa of Gwanseongmyo,which was the main group to lead the ritual of Gwanseongmyo, shows that the regional community rituals were extended to worshipping Guan Yu. The members of the main group to lead the ritual were pro-Japanese senior officials who were formerly military officers. This shows that the main groups leading the regional community rituals were further diversified.

• Journal of The Korean Association For Science Education
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• v.39 no.2
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• pp.161-171
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• 2019

The purposes of this study are: 1) to verify the systems thinking factor structure of elementary school students and 2) to compare systems thinking according to their preferred subjects in order to get implications for following research. For the study, pre-tests analyze data from 732 elementary school students using the STMI (Systems Thinking Measuring Instrument) developed by Lee et al. (2013). And exploratory factor analysis was conducted to identify the factor structure of the students. Based on the results of the pre-test, the expert group council revised the STMI so that elementary school students could respond to the 5-factor structure that STMI intended. In the post-test, 503 data were analyzed by modified STMI and exploratory factor analysis was performed. The results of the study are as follows: First, in the pre-test, elementary school students responded to the STMI with a test paper consisting of two factors (personal internal factors and personal external factors). The total reliability of the instrument was .932 and the reliability of each factor was analyzed as .857 and .894. Second, for modified STMI, elementary school students responded a 4-factor instrument. Team learning, Shared Vision, and Personal Mastery were derived independent factors, and mental model and systems analysis were derived 1-factor. The total reliability of the instrument was .886 and the reliability of each factor was analyzed as .686 to .864. Finally, a comparison of systems thinking according to preferred subjects showed a significant difference between students who selected science (engineering) group and art (music and physical education). In conclusion, it was confirmed that statistically meaningful results could be obtained using STMI modified by term and sentence structure appropriate for elementary school students, and it is a necessary to study the relation of systems thinking with various student variables such as the preferred subjects.

• (The)Study of the Eastern Classic
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• no.70
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• pp.211-255
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• 2018

A classical lyrics novel 'Jeobuin-jeon' is basically old Korean novel in aspect of contents even though it has lyrics for a song formally. In other words, it shows classic poetry but also expends its genre to novel 'Jeobuin-jeon' which belongs to Jae-yeon Park's selection, presents 'Analects' at a book cover and writes its title inside. In addition, it rewrites the story of 'Jeobuin-jeon' at the beginning that means it is novel. It is considered there might be an unclear reason why it could not be marked as an novel outside. 'Jeobuin-jeon' of Jae-yeon Park's selection helps readers grasp the novel by adding Chinese characters for additional explanation based on Korean characters depending on cases. Used words in this novel is estimated being written from the late $19^{th}$ century to the beginning of the $20^{th}$ century. 'Jeobuin-jeon' is assumed being written by woman as it emphasizes that woman should learn letters and take care of the relationship among parents-in-law, husband, sibling, servant and daughter-law. Besides, this novel intends to punish bad characters through 'Jeobuin's good manners by including afterlife-story with 'Bulddong-Aemi'. 'Jeobuin-jeon''s narration is 7 steps and it reaches the peak when 'Bulddong-Aemi' and 'Jeobuin' changes their life each other. Afterward, 'Jeobuin' meets her parents-in-law and passes the crisis. The story ends through 'Bulddong-Aemi' is punished. It is very creative by developing the story with looking back the past would make a change in narration.