• The Journal of Economics, Marketing and Management
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• v.12 no.3
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• pp.13-22
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• 2024

Purpose: While there has been extensive research on discretionary accruals (hereafter, 'DA') and accounting conservatism, interpretations have varied among researchers depending on how discretionary accruals are determined as proxies. This study investigates the relationship between discretionary accruals (DA) and accounting conservatism, focusing on the distinctions between signed DA and absolute DA. Research design, data and methodology: Using financial data from companies listed on the KOSPI and KOSDAQ markets from 2010 to 2020, we employ regression analysis to explore how signed and absolute DA impact accounting conservatism. This approach allows us to parse out the effects of positive versus negative discretionary accruals systematically. Results: Our findings indicate a divergent impact of DA on accounting conservatism. Specifically, in cases of negative DA, an increase in DA corresponds with heightened accounting conservatism. Conversely, when DA is positive, increases in DA do not exhibit a significant relationship with changes in accounting conservatism. These effects suggest that the nature of DA-whether it represents upward or downward earnings adjustments-critically influences its relationship with conservatism. Conclusions: The results elucidate the nuanced role of discretionary accruals in influencing accounting conservatism. The decrease in accounting conservatism associated with absolute increases in DA appears primarily driven by groups with downward earnings adjustments. This suggests that as negative DA diminishes toward zero, accounting conservatism intensifies, whereas positive DA does not have a parallel effect.

• Cross-Cultural Studies
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• v.27
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• pp.31-57
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• 2012

The 19th century could not relatively receive attention from local researchers because it was treated as the past cut off from the present as the formative period of modern states of Latin America. According to the characteristics of area studies which focus on changes of politics and society, studies on past affairs could not have been the main focus of attention. But as new liberalism has appeared in Latin America, is throwing the spotlight on liberalism. In addition, the studies on the 19th century have been activated and gradually expanded. And interpretation about the 19th century's history has been variously arranged. Especially, discussion on liberalism and conservatism was established as the key words which can understand and reconsider Latin America in the 19th century. Colombian liberalism which could not overcome heritage of the colonial period in the 19th century and did appear advocating reformation was another form of authoritarianism. Reformation promoted by liberalism was utilized to keep privilege of the ruling class, not to remove the social and economic structure derived from the colonial period. New reformist forces which advocated mercantilism after the middle of the 19th century but they were formed based on the existing system. Colombian Liberal Party was developed as "Another name of conservatization" by reflecting understanding of the conservatives. Colombian liberalists preferred federalism to cut off from repressive characteristics of Spanish colonial rule and secure autonomy of local control through reformation based on economic understanding. Therefore, discussion on the form of government which focused on federalism and centralism acted as the causes of conflict between Colombian liberalism and conservatism. Based on this point, this study tries to analyze liberalism reforms which is the main issue in the Colombian history in the 19th century and consider history of Colombian political conflicts focusing on federalism. The origin of Violencia which is the political violence and Colombian history in the 19th century which has been a series of rebellion can be considered through this procedure.

• The Journal of Korean Philosophical History
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• no.54
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• pp.43-75
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• 2017

This paper is to examine how Joseon intellectuals understood $g{\check{u}}$(古) and $j{\bar{i}}n$(今) and how its history consequently changed. It is to take a macroscopic view focusing on differences of different schools. Understanding of '$g{\check{u}}$' and '$j{\bar{i}}n$' directly and indirectly affected academia, art and even politics throughout Joseon dynasty. As different scholars and schools distinctively understood $g{\check{u}}$ and $j{\bar{i}}n$, issues of tradition and creation; conservatism and progressivism and; ideal and reality were deeply discussed. Those discussions greatly and historically contributed to making changes in politics and society as well. A cultural tradition of emphasizing '$g{\check{u}}$' took a deep root in overall Joseon society. Meanwhile, understanding of '$j{\bar{i}}n$(今)' or '$x{\bar{i}}n$(新)' was required with changes of times. as When people thought the reality is confusing or corrupt, they adopted restoration(復古) which means to go back to basis as the slogan. Awareness in $g{\check{u}}$ and $j{\bar{i}}n$ served as a drive to change the society. However, they never lifted their voices for '$j{\bar{i}}n$' or '$x{\bar{i}}n$,' abandoning '$g{\check{u}}$'. Criticism on '$g{\check{u}}$' was merely for criticizing being bound by '$g{\check{u}}$,' not targeting '$g{\check{u}}$' itself. '$J{\bar{i}}n$' actually was a dependent variable of '$g{\check{u}}$.' It is a dichotomous view to consider '$g{\check{u}}$' as conservatism and '$j{\bar{i}}n$' as progressivism.

• International Journal of Costume and Fashion
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• v.13 no.2
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• pp.65-77
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• 2013

The purposes of this study were to document the fashions adopted by young women in the United States in the 1980s and to explore if and how the dynamic shifts toward postmodernist values influenced those fashion trends. Fifteen U.S. women who were college students in the 1980s were interviewed for the study. In analysis of the data, we focused on social changes during the 1980s and the cultural impact of postmodernism vs. modernism as influential factors. Both postmodern and feminist ideas challenged the mainstream cultural framework of capitalism. U.S. women's styles and behaviors concerning dress reflected characteristics of postmodern consumption patterns, which include nostalgia, ethnic dress, androgyny, eclectic and novel clothing combinations, surprising or humorous appearance, and nonconformity. Despite the critique of conformity and conservatism in dress that had emerged in the 1960s and remained in at least minority or subversive trends, the importance of brand names and designer labels increased in mainstream fashion. This study helps us better understand the dynamics of fashion as it reflects societal and value changes in a transitional time in history.

• Journal of the Korean Society of Costume
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• v.53 no.3
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• pp.13-31
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• 2003

The purpose of this study is to analyze the formative style and aesthetic value of contemporary subcultural style with the understanding of characteristics of subcultural style in the sociocultural context. As for the research methodology, literary survey has been performed to study the concept and the history of subcultural styles from 1940s to 1980s. In addition, demonstrative studies on aesthetic images have been carried out through the analysis of pictures and photographs in order to categorize the subcultural styles since 1990s. In this study, subcultural styles since 1990s have been illustrated through the socio-cultural grounds. which are diversity of street culture, diffusion of moss culture or bubble-up phenomenon, pursuit of anti-social ideology among intellectual heads, club Cultures in the form of kitsch and pastiche and communal thinking as collective harmony. With the socio-cultural context examined above, subcultural styles in the contemporary fashion are categorized and deduced following aesthetic values ; Drag and Club style as the tendency of surrealists or artificial hedonists, Urban military style and Cyberpunks as pursuit of Bionic being, Sports casual style based upon, the pursuit of comfort and freedom, Vintage style and Retro dressing represented by the spirit of DIY (no It Yourself), Ecology style of New conservatives, and Mysticism style as the fusion of technology and shamanism (Technoshamanism).

• Journal of English Language & Literature
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• v.60 no.2
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• pp.249-267
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• 2014

An outsider's perspective is often illuminating and enlightening, as he or she perceives the world differently from us, and sees things that insiders tend to miss. While an outsider's views are fresh and penetrating, an insider's vision is often banal and myopic. Although outsiders' perspectives may not be quite right at times, they always shed light and provide insight, allowing us to reevaluate the conventional interpretations of our literature and folktales. In order to prevent our own understanding and knowledge from growing stale and narrow-minded, we should endeavor to consider outsiders' opinions and view all things from multiple angles. When reading literary or cultural texts, therefore, we need to read through others' eyes because it provides alternative perspectives. And we should learn to co-exist with others and see things from others' eyes. In his celebrated novel, My Name Is Red, Orhan Pamuk, the Turkish Nobel Laureate, explores the themes of clashes between the East and the West, the young and the old, and conservatism and radicalism. The confrontation between the stubborn defenders of tradition and the self-righteous innovators ultimately results in bigotry, hatred and murder. As Pamuk aptly perceives in his novel, the inevitable outcome of such uncompromising conflict is degradation of humanity and annihilation of human civilization. That is precisely why we need to embrace others who are different from us and learn to look through others' eyes. Sometimes, we fear other voices and different perspectives. As the movie "The Others" suggests, however, there is no reason for us to be afraid of others.

• The Journal of Korean Philosophical History
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• no.30
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• pp.311-344
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• 2010

Over 100 years in Mainland China, the 'traditional' thought and culture have been transformed from 'the past must be sublated' to 'the heritage must be preserved.' Today, China hopes to deal with the negative effects of industrial development such as the gap between rich and poor, and the absence of common values etc. through the reconstruction of traditional thought and culture, especially that of Confucianism. The Chinese government superficially accepts Confucianism for the purpose of the social stabilization and ongoing economic development while they keep the Socialism as the nation's ideological system. In the private sectors, there is endeavoring move to make the Chinese traditional thought and culture global paralleled to their economic growth. There are also scholars who find the cultural unification and the spiritual comfort from the restoration of the traditional thought and culture. They, so called 'the critical successionists' or 'the cultural conservativists,' believe that the traditional thought and culture could play a role in the Chinese modernization, and the new understanding and interpretation of their tradition could provide an alternative for their future. In my view, we need a careful survey on the view of the critical successionists or the cultural conservativists who regard tradition and culture as a power (力量). With this, we are required to investigate our own problems through the new understanding of our traditional thought and culture.

• Journal of Fashion Business
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• v.16 no.5
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• pp.106-113
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• 2012

This study intend to research color preferences about innerwear(specially brassiere) and draw a comparison of color preference's differences among the Korea, China and Hong Kong. The subjects of study are female students of universities in Korea, China and Hong Kong. The data analysis was done with the statistical treatment in SPSS 14.0, and the results are as follows. Female students of universities in Korea, China and Hong Kong are distinguished from wearing color and preference color of innerwear. Korea and China female students prefer skin color to the other color but most of Hong Kong female students prefer black color. In case of red color, Korea female students don't select a red color as a preference color but even if some students select a red color, China and Hong Kong females prefer a red color. The traditional color opinions of Korea, China and Hong Kong are the same as a Yin-Yang School. But these days they have different color opinions because of cultural, political and ideological elements. Korea females like skin and white colors because these colors don't appear on the outwear surface. Korean have an inclination toward conservatism and use the color according to ideological and deceptive orders of the Confucianism. Hong Kong have a different color preference from China because they have chances of receiving the other cultures for example United Kingdom, Japan and so on.

• Korean Journal of Social Welfare
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• v.57 no.3
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• pp.277-304
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• 2005

The review of the literature shows that analysts tend to follow two approaches in their investigation of the differences in terms of the development of welfare state. The first approach focused on the logic of industrialization. In this account, technological and structural changes rather than political choices of ideological preferences and culture create the conditions for the emergence of welfare state. The second approach emphasizes the importance of the growth of unionization for the development of welfare state. However, this study analyses the development of welfare state by using cultural theory developed by Mary Douglas. Culture theory has a specific point of departure : the grid-group typology proposed by Mary Douglas. Group refers to the extent to which an individual is incorporated into bounded units. Grid denotes the degree to which an individual's life is circumscribed by externally imposed prescriptions. Hierarchical culture (high grid-high group) favors social conservatism, giving government the right to intervene in matters of social institutions. Germany and Japan belong to this culture. Individualistic culture (low grid-low group) reluctant to develop social insurance programs. Individuals who are bound by neither group incorporation nor prescribed roles inhabit an individualistic social context. Great Britain and the United Sates of America belong to this culture. Egalitarian culture (low grid-high group) prefer to develop social insurance program. Strong group boundaries couples with minimal prescriptions produce social relations that are egalitarian. Sweden belong to this culture.

• Korean Journal of Culture and Social Issue
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• v.29 no.2
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• pp.199-221
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• 2023

This study examined the moderating effects of age and gender on the relationship between values and communication styles of Korean adults. Five hundred adult men and women across the country responded the questionnaires regarding cultural universal values (openness to change, self-enhancement, conservatism, and self-transcendence), cultural-specific values (collectivism, conformity to norms, emotional self-control, family recognition through achievement, and humility), high-context communication style, and low-context communication style. The results of this study are as follows. First, as a result of exploring the factors influencing the communication style, self-enhancement, emotional self-control, and self-transcendence significantly predicted the high-context communication style. Whereas openness to change, self-enhancement, conformity to norms, emotional self-control, and gender significantly predicted the low-context communication style. Second, age moderated the relationship between self-enhancement and high-context communication style. The high-context communication style significantly increased when the level of self-enhancement was high and the age was younger. Third, age and gender moderated the relationship between conformity to norms and high-context communication style. In the case of males with high conformity to norms and younger age, the high-context communication style significantly increased. Fourth, gender moderated the relationship between collectivism and low-context communication. As collectivism increased, men tended to increase low-context communication styles, while women tended to decrease it. Fifth, gender moderated the relationship between humility and low-context communication. In the case of women with high humility, their low-context communication style was significantly lowered. The implications and limitations of the results of this study were discussed.