• Title/Summary/Keyword: Accounting Policies

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The Present State and Curriculum Implementation Overview of the Nursing-Specialized Vocational High Schools (특성화고등학교 간호과 운영 현황 및 교육과정 운영실태 분석)

  • Yoon, In-Kyung;Jang, Myung-Hee;Lee, Hyun-Young
    • Journal of vocational education research
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    • v.35 no.4
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    • pp.19-46
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    • 2016
  • The purpose of this study is to analyze the curriculum implementation of the Nursing-Specialized Vocational High School by researching on operation, organization and environment of the program of Nursing. This study aims to improve the curriculum of the Nursing-Specialized Vocational High School. This study has analyzed previous existing studies, Link of School info, Educational Statistics and data indicating establishment, operation and curriculum of the department of Nursing which have been collected from web sites of institutions and associations relevant to Nurse Education. The major results of this study are as follows: 1) As of the first semester of the year 2016, out of a total of thirty eight Specialized Vocational High Schools and Meister High Schools in the country, 6.4% of the schools have nursing educational programs. These schools have established the programs under various names, such as Health Nursing, Dental Health Nursing, Nursing, Nursing and Medical Tourism, Accounting in Nursing and Nursing Management, etc. Since 2012, enrollment rates have increased while post-graduation employment rates have decreased, with the average employment rate of Specialized Vocational High School graduates having reached up to 46% by 2015. 2) The Nursing-Specialized Vocational High School aims to create skilled Nurses Assistant such as Nurse Aide and Care giver. The program is successful in providing necessary courses to acquire required certification and proficient field experience but requires revisional changes in order to create a long-term program of sufficient qualification. The official requirement of 780 hours of field practice was completed during the three educational breaks from the first year of high school to the second year, while the curriculum was conducted separately in the field hospitals. 3) An average of two laboratory classrooms were available based on the facility requirement standard of Cities and Provinces Educational Policies. In order to secure proficient instructors of Nursing education, establishment of specific indicated subjects, regional placement, in-service education, research and supervision are essential for establishing excellence and continual improvement.

Exposure and Risk Assessments of Multimedia of Arsenic in the Environment (환경 중 비소의 매체통합 노출평가 및 위해성평가 연구)

  • Sim, Ki-Tae;Kim, Dong-Hoon;Lee, Jaewoo;Lee, Chae-Hong;Park, Soyeon;Seok, Kwang-Seol;Kim, Younghee
    • Journal of Environmental Impact Assessment
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    • v.28 no.2
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    • pp.152-168
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    • 2019
  • The element arsenic, which is abundant in the Earth's crust, is used for various industrial purposes including materials for disease treatment and household goods. Various human activities, such as the disposal of soil waste, metal mining and smelting, and combustion of fossil fuels, have caused the pollution of the environment with arsenic. Recently, guidelines for arsenic in rice have been adopted by the Korean ministry of food and drug safety to prevent health risks based on rice consumption. Because of the exposure to arsenic and its accumulation in the human body through various channels, such as air inhalation, skin contact, ingestion of drinking water, and food consumption, integrated multimedia risk assessment is required to adopt appropriate risk management policies. Therefore, integrated human health risk assessment was carried out in this study using integrated exposure assessment based on multimedia (e.g., air, water, and soil) and multi-route (e.g., oral, inhalation, and dermal) scenarios. The results show that oral uptake via drinking water is the most common pathway of arsenic into the human body, accounting for 57%-96% of the total arsenic exposure. Among various age groups, the highest exposures to arsenic were observed in infants because the body weight of infants is low and the surface areas of infant bodies are large. Based on the results of the exposure assessment, the cancer and non-cancer risks were calculated. The cancer risk for CTE and RME is in the range of 2.3E-05 to 6.7E-05 and thus is negligible because it does not exceed the cancer probability of 1.0E-04 for all age groups. On the other hand, the cancer risk for RME varies from 6.4E-05 to 1.8E-04 and from 1.3E-04 to 1.8E-04 for infants and preschool children, exceeding the excess cancer risk of 1.0E-04. The non-cancer risks range from 5.4E-02 to 1.9E-01 and from 1.5E-01 to 6.8E-01, respectively. They do not exceed the hazard index 1 for all scenarios and all ages.

An Empirical Study on Classification, Business Type, Organizational Culture on Performance of Korean IT SMEs·Venture (중소·벤처기업의 업종, 영업형태, 조직문화가 기업성과에 미치는 영향에 관한 연구: 삼원분산분석(3-way ANOVA)을 중심으로)

  • Roh, Doo-Hwan;Hwang, Kyung-Ho
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.14 no.2
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    • pp.221-233
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    • 2019
  • In Korea, small and medium sized domestic enterprises(SMEs) play an pivotal role in the national economy, accounting for 99.9% of all enterprises, 87.9% of total employment, and 48.3% of production. and SMEs was driving a real force of the development of national economy in many respects such as innovation, job creation, industrial diversity, balanced regional development. Despite their crucial role in the national development, most of SMEs suffer from a lack of R&D capabilities and equipments as well as funding capacity. Public R&D institutes can provide SMEs with valuable supplementary technological knowledge and help them build technological capacity. so, In order to effectively support SMEs, government and public R&D institutes must be a priority to know about the factors influencing the performance related to technology transfer and technological collaborations. In particular, SMEs are not only taking up a large portion of the national economy, but also their influence in politics and economy so strong that raising the competitiveness of small and medium-sized companies is a national policy goal that must be achieved in order to achieve sustained economic growth. For this reason, it is necessary to look specifically at the relationship between concepts such as the environment, strategy, and organizational culture surrounding the enterprise to enhance the competitiveness of SMEs. The paper analyzes 665 companies to find out which organizational culture affects their performance by classification and type of business of SMEs. This study demonstrated that when SMEs seek consistency in their external environment, strategies, and organizational structure to maintain their continued competitiveness. According to three-way analysis of variance (3-way ANOVA) indicates that classification of industries in SMEs has statistically significant main effects, but the type of business and organizational culture do not have significant effects. However, the company's organizational performance (operating profit) of SMES were found to differ significantly in comparison between groups according to classification standards of industries, and therefore adopted some parts. In addition, an analysis of the effect of interaction between the three independent variables of small and medium-sized enterprises has shown that there are statistically significant interaction effects among classification, types of business, and organizational cultures. The results shows that there is an organizational culture suitable for each industry classification and type of business of an entity, and is expected to be used as a basis for establishing promotion policies related to the incubation and commerciality of small and medium-sized venture companies in the future.

Research Trend of Estuarine Ecosystem Monitoring and Assessment (국내 하구 수생태계 현황 및 건강성 조사의 성과와 하구 생태계의 국외 연구동향)

  • Won, Doo-Hee;Lim, Sung-Ho;Park, Jihyung;Moon, Jeong-Suk;Do, Yuno
    • Korean Journal of Ecology and Environment
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    • v.55 no.1
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    • pp.1-9
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    • 2022
  • An estuary is an area where a freshwater river or stream meets the ocean. Even before the importance of the value of estuaries was recognized, the estuary was lost because of large-scale conversion by draining, filling, damming, and dredging. In South Korea, 643 estuaries are located, and the total area is 3,248,300 ha, accounting for 32.5% of the total area of South Korea. Over 35% of Korean estuaries are closed estuaries which are only temporally connected with the sea, either permanently or periodically. Since 2008, in order to preserve the estuary ecosystem and solve major issues in the estuary by accumulating knowledge about the estuarine ecosystem, the Ministry of Environment of Republic of Korea has been conducting the "Estuarine Ecosystem Monitoring and Assessment Project". At 668 sites of 325 estuaries, epilithic diatom, benthic macroinvertebrate, fish, and vegetation are investigated, and the habitat condition of each site is evaluated using the newly developed biotic index. More than 100 researchers annually record 2,097 species of estuaries according to the standardized survey guidelines over the past 14 years and provide strictly managed data necessary for establishing estuaries conservation policies. As a result of bibliometric analysis of 1,195 research articles related to the monitoring and assessment of the estuarine ecosystem, research on pollutants such as heavy metals and sediment control have recently been conducted. "Estuarine Ecosystem Monitoring and Assessment Project" is an ecological monitoring type of long-term mandated monitoring that is usually focused on identifying trends. Although it is difficult to identify the mechanism influencing a change in an ecosystem through long-term mandated monitoring, providing empirical data for supporting evidence-based policy, decision-making, and the management of ecosystems. In order to increase the efficiency of the project, research to investigate the relationship between sediments and pollutants and organisms can be conducted at specific estuaries or sites to compensate for the shortcomings of mandatory monitoring.

The Effect of Interest Rate Variability on Housing Prices (이자율 변동이 주택가격에 미치는 영향)

  • Han, Myung-hoon
    • Journal of Venture Innovation
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    • v.5 no.3
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    • pp.71-80
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    • 2022
  • The real estate market is an important part of a country's economy and plays a major role in economic growth through the growth of many related industries. Changes in interest rates affect asset prices and have a significant impact on housing prices. This study analyzed housing prices by dividing them into nationwide, local, and Seoul housing prices in order to analyze whether the effect of changes in interest rates on housing prices shows regional differences. The analysis was conducted from the first quarter of 2011 to the fourth quarter of 2021, and was analyzed using the DOLS model. The main analysis results are as follows. First, interest rates were found to have a significant negative effect on national housing prices, and a drop in interest rates significantly increased national housing prices and an increase in interest rates significantly lowered national housing prices. The consumer price index and loan growth rate also had a positive effect on housing prices nationwide, but statistical significance was not high. Second, interest rates had a negative effect on local housing prices, unlike national housing prices, but were not statistically significant. On the other hand, it was found that the consumer price index and loan growth rate had a larger and significant positive effect on local housing prices compared to national housing prices. Finally, it was found that the interest rate had the only significant negative effect on housing prices in Seoul. And this effect was greater and more significant than the effect on national and local housing prices. In the end, it was found that the effect of interest rates on Korean housing prices differs locally. Interest rates have a significant negative effect on national housing prices, and local housing prices, but they are not statistically significant. In addition, the interest rate was found to have the largest and most significant negative effect on housing prices in Seoul. In addition, it was found that there was a difference in the effect of macroeconomic variables on housing prices. This means that there are differences between regions with different factors influencing local and Seoul housing prices, and this point should be considered when drafting and implementing real estate policies.

Change in the Fish Fauna and Fish Community Characteristics in the Upper Reaches of the Seomgang (River), Korea (섬강 상류의 어류상 변화 및 어류군집 특성)

  • Hyeong-Su Kim;Mee-Sook Han;Myeong-Hun Ko
    • Korean Journal of Environment and Ecology
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    • v.38 no.3
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    • pp.246-262
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    • 2024
  • The survey conducted from 2018 to 2020 aimed to investigate the changes in fish fauna and community characteristics in the upper reaches of the Seomgang River, Korea. During the survey period, 35 sites were selected, resulting in the collection of 7,817 fish belonging to 12 families and 40 species. The dominant species was Zacco koreanus, with a relative abundance of 34.5%, followed by Z. platypus at 28.7%. Other significant species included Rhynchocypris oxycephalus (10.2%), Pungtungia herzi (5.3%), and Squalidus gracilis majimae (4.3%). Notably, four protected species - Acheilognathus signifer, Gobiobotia brevibarba, and Cottus koreanus, designated as class II endangered wildlife by the Ministry of Environment- were identified. These species predominantly inhabit the middle and lower reaches, except for Gobiobotia brevibarba, which is found in the upper reaches. Nineteen species, accounting for a 47.5% endemism rate, were endemic to Korea. The study also noted the presence of one climate-sensitive species, Cottus koreanus, and two exotic species, Carassius cuvieri and Micropterus salmoides. Community analysis indicated a trend of decreasing dominance and increasing diversity and richness from upstream to downstream, with a distinct division into uppermost reaches, upper reaches, middle and lower reaches, and lakes. The construction of the Hwaseong Dam has had a significant direct and indirect impact on the fish community. The habitat and abundance of endangered species such as R. pseudosericeus, A. signifer, and G. brevibarba decreased dramatically immediately after the dam's construction, transforming the submerged area from lotic to lentic environments. Approximately 20 years later, the habitats have stabilized, leading to an increase in the fish population and a recovery of the previously diminished endangered species. The river health (FAI) was also evaluated, with 27 sites rated as very good (A), seven as good (B), and one as fair (C). However, endangered species such as A. signifer continue to face threats from dam and river construction, while C. Koreanus has experienced a severe population decline due to river works. Additionally, the presence of the ecosystem-disrupting species M. salmoides in Hwaseong Lake raises concerns. To ensure a stable habitat for fish in the upper reaches of the Seomgang River, it is crucial to avoid indiscriminate river construction, urgently implement restoration policies for endangered species such as A. signifer, and develop management strategies to control the spread of invasive species such as bass.