In this paper, we suggest the roles of IPP (Industry Professional Practice) professor that are necessary for efficient and systematic operation and management of IPP system, which has been implemented by KOREATECH recently under the goal of nurturing industry-oriented talents with practical skills, based on the analysis of actual operational practices of advanced overseas universities and the IPP experiences for 2 years. The roles of IPP professor are largely divided into the following three: IPP manager; student career counselor; educator of IPP educational program. During the initial stage of IPP system, the role of IPP manager is most significant. However, as the system is systematically managed and operated, the role of IPP manager gradually decreases, and the role of career counselor becomes more important. Since IPP system is an educational program that gives credits, IPP professor should also perform the role of educator, including designing experiential learning curriculum and evaluation on educational goal accomplishment.
The purpose of this study is to investigate empirically the characteristics of financial structure by using 76 fisheries corporations in Korea, and to suggest implications of the empirical results for government's financial policy for fisheries corporations. For the empirical test, we choose the following factors as the explanatory variables of cross-sectional regression analysis:firm-size(SIZE), collateral value of assets(TFATA), business risk(BRISK), growth(GROWTH), effective tax(ET), profitability(PROFIT). Two different debt ratios are used as dependent variables. One is defined as the ratio of total debt to total assets and the other is as that of long-term debt to total asset in terms of book value. The sample consists of 76 fisheries firms and sample period is 14 years from 1982 till 1995. From the results of cross-sectional regression analysis, the adjusted R$^2$values were high, 16∼79% and the overall F values indicated to be statistically significant. The results of cross sectional regression analysis show that the characteristics of financial structure fur fisheries corporations are as follows ; (1) Firm-size and collateral value of assets are the major factors of financial structure for fisheries corporations. That is, the larger firm-size the higher is debt ratio. This means that financial institutions conventionally lend more collateral loans with fixed assets like land, building rather than management capacities or credits. (2) To be consistent with a pecking-order theory, the higher is profitability the lower is debt ratio in fisheries corporations. (3) Corporations with high effective tax rate have lower financial leverage. Although the empirical results are inconsistent with traditional static trade-off theory, we think it would be attributed to government's various tax shelterings for fisheries which are likely to reduce tax shield effect of interests.
This study is aimed at suggesting the establishment strategy of human resource development through the tax support system under the "Tax incentive limitation law" provided for job creation and employment retention, by which the improvement measurements for utility maximization. The study results are briefly summarized as follows: At first, It's necessary to permit overlapping deduction of the tax favor for encouragement of job creation and employment retention, i.e. tax exemption and tax credit, and to exclude a company from the object for the alternative minimum tax application for maximization of the effect on employment inducement. Secondly, It's necessary to establish tax exemption and a tax credit on the surplus of the minimum wage standard. At last, It's also necessary to abolish, or expand the sunset period of tax support on a large scale to enhance the predictability of human resources management. These discussion are made through the convergence both employment policies and tax laws.
Objectives : This paper seeks to study the provenances of 10 Symptoms of Para-cold damage from Yixuerumen, and discovers the rationality and originality of para-cold damages recognized by Li Chan. Methods : The paper looks through the books referenced by Yixuerumen to investigate the source text for Yixuerumen's Para-cold Damage chapter, and the contents of the referenced books will be compared to that of Yixuerumen. Results : The sources of the 10 symptoms of para-cold damage from Yixuerumen Chapter of Cold Damage can be traced to Leizhenghuorenshu (expectoration, indigestion, rising temperature due to lack of energy, and beriberi), Wang Zhen's Shanghanzhengzhimingtiao Xinzengxuleishanghansizheng(the infection in a boil, blood sattis, caused overexertion, and pox), and Liu Chun's Yujiweiyi's chapter on Common Cold. Here, Li Chan made his own addition of internal damage and damage of overworking. Li Chan seems to have considered para-cold damage not as a type of cold damage but as a "concept relative to the broader range of cold damage." In reflection of this understanding, Li Chan limited the number of categories to ten in accordance with the developmental trace leading from Leizhenghuorenshu to Shanghanzhengzhimingtiao. When we understand para-cold damage as a "concept relative to the narrower range of cold damage," it could be used as a mean as for "Wenbin diagnosis," but Yixuerumen's para-cold damage is only utilized for the "diagnosis of a broader concept of cold damage." Conclusions : Li Chan deserves credits for his academic rationality and originality displayed by the method he used to form para-cold damages where he used real cold damage and para-cold damage as principles, by the division of para-cold damage symptoms into ten provenances, by the creation of the concept of para-cold damage, and by his broad collection of prescription and treatment corresponding to each type.
Yi, Young Hee;Son, Youn-Jung;Kang, Jiyeon;Kim, Bog Ja;Kim, Jung Yeon;Lee, Yun Mi;Choi, Su Jung;Choi, Eun Hee;Ha, Yi Kyung
Journal of Korean Critical Care Nursing
/
v.10
no.3
/
pp.1-8
/
2017
Purpose : This study examined the status of critical care nursing education in bachelor of science in nursing (BSN) to suggest future directions. Methods : The target of the survey was 185 BSN programs that were certified by the Korean Accreditation Board of Nursing Education as of October 31, 2016. We structurally reviewed the curriculums and the course syllabi. Results : Forty-eight courses of 42 BSN programs were analyzed. Only five programs offered both theoretical and practical courses in critical care nursing; 22 offered theoretical courses and 26 offered practical courses. Most courses were offered as electives with 1 or 2 credits, and were taught by faculty who were experts in adult health nursing. Conclusion : The results show that there is a quantitative shortage of critical care nursing education in the curriculum of BSN programs in Korea. The lack of knowledge and skills on critical care can lead to a burden of new intensive care unit nurses and is a threat to patients' health. It is necessary to develop a practical and integrative curriculum for critical care nursing education.
This study analyze and find problems in the 4-year and 3-year college nursing curriculum through comparison and analysis of each college curriculum according to the Nursing Education Standards Criteria from the Korean Nurse Association, 1994. Analyzed areas and results are as follows : 1. Nursing education philosophy To analyze Nursing Education philosophy, we reviewed the categaries of Person, Health, Nursing, Environment. In of 4-year colleges, 50% of them were presenting definitions of Person that were the same as the Nursing Education Standards. But in the definitions of Environment and Health, they presented limited contents. In the 3-year college, we could not find any statement of Nursing Education Philosophy similar to Nursing Education Standards. 2. Nursing education purpose In 4-year colleges, they stated aboict only 3 aspects and others werelacking in correspondance with Nursing Education Standards. In 3-year colleges, some aspects were sincere, but when they were compared to the standards they were very limited. 3. Nursing education curriculum As we analyzed 4-year and 3-year college nursing curriculum, We found that 3-year colleges use curriculum from 4-year colleges in a modified and condensed form. Thus, it is considered that 3-year colleges have considerable burdens because they have to teach all the credits within 3-years that is normally taught in the 4-year college. Therefore, we can suppose that 3-year colleges have more problems in the quality. And, the majority of 4-year and 3-year college curriculums don't include recent concepts such as health promotion, prevention, and rehabilitation.
Under Article 2 of the Uniform Customs and Practice for Documentary Credits (1993 Revision. UCP), letter of credit means an arrangement whereby an issuing bank is to make a payment to a beneficiary, or is to accept and pay bills of exchange drawn by the beneficiary, or authorises another bank to effect such payment, or to accept and pay such bills of exchange, or to negotiate, against stipulated document(s), provided that the terms and conditions of the letter of credit are complied with. In letter of credit operations, all parties concerned deal with documents, and not with goods, services and/or other performances to which the documents may relate (UCP, Article 4). It is important to note that under UCP, if a letter of credit contains conditions without stating the document(s) to be presented in compliance therewith, banks will deem such conditions as not stated and will disregard them (Article 13 c). Section 5-108(g) of the Uniform Commercial Code also contains a similar provision. However on several occasions the Korean Supreme Court held that non-documentary conditions in letter of credit governed by UCP could be regarded as valid, although they were not desirable in the context of letter of credit transactions. The rationale underlying the decisions was that parties to the letter of credit transactions are free to determine the terms and conditions of the relevant letter of credit. After reviewing the relevant provisions of UCP, UCC, the International Standby Practices (ISP98) and the Supreme Court decisions of Korea, the author suggests that we classify conditions that do not require any documents (so called apparent non-documentary conditions) into two categories and treat them differently. There are apparent non-documentary conditions that are consistent with the nature of letter of credit and those which are inconsistent with the nature of letter of credit. In the first category there are two sub-categories, (i) those which are valid and (ii) those which are invalid and thus should be disregarded. In the second category there are two sub-categories, (i) those which are invalid and thus should be disregarded and (ii) those which are valid but deprive the instrument of the nature as letter of credit.
Objectives : A study was designed to evaluate the classes of humanities and social sciences in the dental hygiene curriculum. Methods : Data were collected through online received from 69 dental hygiene institutions from May to August, 2011. Categorized are introduction to dental hygiene, dental hygiene management of dental clinic, medical health law, and ethics, patient psychology, others(communication, behavioral science, administration). The data were analyzed by a descriptive analyses and $x^2$-test. Results : As a result of evaluate the classes of humanities and social sciences in the dental hygiene education, 51.4% of a newly-established in between 2000 and 2006 found 2~3 courses. Credits of 4~7 was 82.4% that was found by 2~3 courses. Numbers of courses showed no differences by educational system. In college, 77.8% was in introduction to dental hygiene, dental hygiene management of dental clinic, medical health law. In university, 70.1% was in introduction to dental hygiene, dental hygiene management of dental clinic, medical health law. Ethics and patient psychology was respectively 10.8% in less than 2000, was respectively 4.7% in between 2000 and 2006, was respectively 12.5%, 3.8%. 45.5% that found ethics was in more than 2007. In college, ethics was found in the 1th~2nd(61.5%). In university, ethics was found in the 3rd~4th(85.7%). Conclusions : It should increase the number of courses of humanities and social sciences. Also, It should activate the education a dental hygienist as a professional in the future.
The purpose of this study is to examine satisfaction with liberal education at H university. In particular, the study is interested in students' and satisfaction with the courses of and , compulsory liberal studies. As a result of analysis, students were most satisfied with 'the percentage of liberal studies credits', being followed by 'the number of students per liberal studies class' and 'the systemicity of curriculum.' The survey also showed that, in and , students were highly satisfied with 'chance for communication with native faculty, improvement of ral expression skills' and 'improvement of orthography and grammar skill and so on. With regard to items whose satisfaction were low, the survey showed that there was the lack of connectivity between liberal studies and employment in 3 categories in common. Therefore, a direction toward enhancement of efficiency in connection with career center and the like was required in addition to establishing, developing and specifying employment category in liberal studies.
The international transactions of capital goods such as industrial plant exports, overseas constructions, and shipbuilding exports, are so huge that tremendous amount of funds are required, and that most of the loans are long-term credits of over five years. In the export of huge capital goods, financing is more crucial than technology itself. Some of the importing countries are developing ones that are politically and economically unstable. Therefore the financing mechanism for these transactions is conclusive in winning these projects. Global financial market instability caused by US sub-prime mortgage financial crisis expanded all over the world, and the international transactions have been decreased due to global credit crisis. This indicates how much influential the financing market is in international transactions. The financing schemes are classified into supplier credit and buyer credit by who provides the financing. A supplier credit is a credit extended by an exporter(seller) to an importer(buyer) as part of an export contract. Cover for this transaction may be extended by an export credit agency('ECA') to the exporter. In a sales contract a seller shall provide fund required to manufacture goods, and in a construction contract a contractor shall provide fund required to complete a construction. A buyer credit is an arrangement in which an exporter enters into a contract with an importer, which is financed by means of a loan agreement A Comparative Study on a Supplier Credit and a Buyer Credit in International Transactions of Capital Goods 155 where the borrower is the importer. In a sales contract a buyer shall provide fund required to manufacture and procure the goods, and in a construction contract an owner shall provide fund required to complete a construction. Therefore an exporter is paid on progressive payment method. A supplier credit and a buyer credit have their own advantages and disadvantages in the respect of the parties respectively. These two financing methods are selectively used considering financing conditions such as funding cost, importer's and/or exporter's financial conditions, importing country's political risk.
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