• Asia-Pacific Journal of Business
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• v.12 no.3
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• pp.193-212
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• 2021

Purpose - This study investigates the effect of auditor change on client firm's accounting (financial statement) comparability. Design/methodology/approach - The comparability of accounting information is measured by the difference in accruals between the two firms. Additionally, the study uses earnings-stock return relationship as another proxy of accounting comparability. In particular, the paper examines whether there is a systematic difference between initial audit years and the other years with respect to the client firm's accounting comparability. Moreover, current study tests how changes in auditor size or industry expertise before and after the switch of auditors affect the accounting comparability. Findings - The results show that the level of accounting comparability is lower in the year of auditor change than in the other years. Furthermore, this lower level of comparability is derived by the observations that switch their auditors from non-Big4 to non-Big4 or from non-specialist to non-specialist. These results are consistent when accounting comparability is measured by different proxies. Research implications or Originality - The findings of this study provide important policy implications for the regulations related with auditor selection.

• Korean Journal of Construction Engineering and Management
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• v.19 no.6
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• pp.65-78
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• 2018

In As urban apartment are aging, the necessity of reconstruction or remodeling to extend the life of buildings is increasing. In such a case, a co-housing association is formed to implement decisions on reconstruction or remodeling projects. At this time, the most important thing for the co-housing association is the business feasibility based on the input of the construction cost.In the case of reconstruction, it is possible to estimate the construction cost by using the accumulated construction cost data, and then evaluate the feasibility using the construction cost. However, in case of remodeling, it is difficult to calculate the accurate construction cost because the number of accumulated construction cost data is small. In addition, non-specialist clients often require estimates of various design factors, often negatively impacting the accuracy of estimates and the duration of estimates. Therefore, in this study, proposed method to reflect the opinion of the owner who is a non-expert, as a design element, and a method of calculating the expected construction cost according to the design element, and constructed this system so that it can be easily used by the non-specialist owner. In order to clearly reflect the requirements of the non-specialist owner in the estimates, extracts the design elements from the existing remodeling cases, classify them, and suggest a plan for the client to choose. In order to reflect the design factors to the estimates, the existing apartment house remodeling cases were investigated and the design factors were extracted to have a large effect on the construction cost. Finally, developed system based on MS Excel so that the above contents can be easily used by a non-specialist client. In order to verify the accuracy of the proposed estimate in this study, verified the accuracy of 80% of the results by substituting the case of remodeling quotations and obtained a positive result from the questionnaire survey to examine the ease of use of the non-specialist customer. In this study, propose an estimate estimation method using four cases. If the remodeling cases are accumulated continuously, the expected effect of this study will be higher.

• Journal of the Korea Fashion and Costume Design Association
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• v.9 no.2
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• pp.179-192
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• 2007

This study is to search for a new area and a new kind of occupation for fashion in the field of multi-media such as a movie, drama, mass-culture and advertisement, as a basic investigation to improve a potential of a development of fashion in the future, to keep in step with the trend of the changes under the environment of cultural renovation. In this reports, the field and vision of new contents in fashion will be proposed. The definition and environment of multi-media were examined, and various kinds and work areas of new fashion specialists were defined. 12 professionals in each fields relative to multi-media were selected and the status of affairs, problems and requirements of fashion specialists were investigated through the in-depth interviews with them. Finally new fields and visions were suggested on it's future course. The kind of fashion-specialist on the field related to multi-media were like this: 1. Fashion-stylist, Art-director and Image-maker for star on the field of Video industry. 2. Fashion-illustrator for making animation-game character, Avatar fashion product designer and Internet shopping buyer for Online-business industry. 3. Fashion PR director, Fashion-photo stylist for Advertisement industry. 1 classified new field on the field related to multi-media as the above, and I researched the role of specialist in each field and the status of affairs and vision.

• Proceedings of the Korean Geotechical Society Conference
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• 2006.03a
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• pp.372-382
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• 2006

The DCM(Deep Cement Mixing) Method was introduced domestically in 1985 and has been applied widely to improve stability, increase bearing capacity and reduce settlement of the structure. It has been only performed by the combined equipment to improve the soft ground in coastal areas. But it has qualify-control problems such as interference of waves and improving depth, etc. Therefore DCM Barge of specialist equipment, named by Dong Ji Ho, was equipped with three mixing shafts with four rod and installed GPS system In itself, had been developed in 2005 for the purpose of solving the above problems. This paper represents about Dong Ji Ho's qualify-control system as well as it's first domestic application to in-situ trial test and the original design of the Ulsan breakwater site.

• Journal of the Korean Society of Systems Engineering
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• v.7 no.2
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• pp.1-5
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• 2011

The purpose of the Environment Design (ED) for Main Control Room (MCR) of Nuclear Power Plant (NPP) is to provide and create an optimal working space to be free from physical, physiological and mental stress as well as environmental discomfort, based on the previous environment design experiences and to recommend the best ED including the color, the lighting and the interior design. Environment Design consists of three main areas: Human factor engineering design, Interior design with color design, and Lighting design. These design areas have been interactively cooperated in a way that each design specialist would share the objectives and concepts of the Environment Design for MCR. The specialists for Human Factors Engineering design had a corporative role in such a way to provide the guidelines for MCR design suitability of Interior and Lighting design considering the Human System Interface (HSI) safety concerns. This paper describes fruitful efforts to create the best fit for MCR ED among several design proposals with the design recommendations, impacts, and contributions to NPP environment.

• Journal of Korean Academy of Nursing
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• v.30 no.6
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• pp.1467-1478
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• 2000

The purpose of this study was to develop a curriculum for the oriental clinical nurse specialist program based on the understanding of Korean human beings so as to develop nursing as a profession and promote the client's health. The design of this study was based on literature review and nominal group study. The research was managed by East-West Nursing Research Institute of nursing science college at Kyung Hee University. The research team was composed of 17 professors of nursing departments of oriental medical colleges. We obtained opinions from Oriental Nurses Association, Oriental Nursing Research Association, and professors in oriental medical college. We reviewed articles, curriculums of other clinical nurse specialist programs, medical laws and the curriculum development plan for the oriental clinical nurse specialist program from Korean Nurses Association. We discussed a curriculum thoroughly in numerous meetings. We developed a following curriculum: 1. Educational philosophy was founded on the oriental human view which was based on Chun-In union theory. It was founded on the oriental health view which recognized health being in harmony with nature and the balance of body function with the harmony of Yin-Yang in the five elements. In addition, it was founded on oriental nursing view to promote these health states. 2. Educational goals were to train oriental clinical nurse specialists, oriental nursing educators and oriental nursing researchers who developed knowledge of oriental nursing theory, nursing practice and created a leadership. 3. Curriculum consisted of 48 credits, of which 36 credits are based on lectures and laboratory classes and 12 credits are based on clinical practice. 36 credits consisted of 5 general subject credits and 31 core subject credits. General subjects consisted of nursing theory, nursing research, law and ethics. Students who had earned master's degrees are not required to take the general subjects. Core subjects consisted of 11 subjects such as advanced physical examination and laboratory, oriental nursing theory, original text of oriental nursing, oriental medical nursing, oriental pediatric nursing, oriental gynecologic nursing, oriental gerontologic nursing, oriental pharmacology, oriental constitutional nursing, advanced nursing of channels and acupuncture points and laboratory and oriental rehabilitation nursing and laboratory. In addition, clinical practice in a hospital ward, out patient department, herb prepation room, department of physical therapy and health promotion center in oriental medical hospitals for 12 weeks. To admit this program, students should complete prerequisites of introduction to oriental nursing and nursing of channels and acupuncture points. 4. Course contents of each subjects were developed to include the course's goal and objectives and specific items. 5. Evaluation involved lecture, laboratory and in field practice. We applied various evaluation systems and methods that were based on both knowledge and skills of the students to ensure full credibility and validity.

• Proceedings of the Korean Society for Technology of Plasticity Conference
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• 1998.06a
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• pp.47-56
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• 1998

Designing Trim die block is a complicated and time-consuming process heavily resting on the experience of the designer. To reduce design time and human errors, a knowledge base is used to automated the design process. In this paper, a framework of the Rule-based CAD System is presented for trim die block design consisting of a rule-base, design process control module and geometric modeler (CATIA). The rule-base includes design rules and know-how of design specialist. CATIA is used as the overall CAD environment and rule-base and design control modules are developed by C++ language with an interface to CATIA. Using the rule-base, the designer can explore alternating designs fast by changing design parameters and the part-list is automatically created which avoids miscommunication.

• Journal of the Korea Convergence Society
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• v.11 no.1
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• pp.33-39
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• 2020

Specialists have developed pillows that take into account sleep science and ergonomics, such as comfort for lying on your side. This pillow is made of natural latex material, and improved resilience after a certain period of time. A new idea was added to the pillow, which was naturally used for sleep, but could it add additional features for health care. Here, health care targets sleep apnea, which is known to be associated with serious illness. The purpose of this paper is to design a comprehensive service that uses a pressure sensor and a voice sensor to obtain information and to identify abnormal symptoms related to diseases from this information and to refer them to a specialist. It also covers the basic design and implementation to confirm the success of this system. Based on this design, the information obtained will be converted into a DB, and a server system for consultation with a specialist will be completed to upgrade the role of assistive health devices for sleep apnea.

• Journal of Korean Library and Information Science Society
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• v.45 no.3
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• pp.213-247
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• 2014

The purpose of this study is to develop the curriculum for the private certificates of reading instruction newly which can perform a reading instruction effectively in digital environment as the digital technology has changed the overall paradigm of reading. The curriculum for the private certificates of reading instruction was designed and proposed finally through deriving the implications over an study of the changes about reading paradigm in digital environment, searching the features and benefits over an in-depth analysis of domestic and international curriculum practices for training reading specialist, collecting the opinions and verification work over a Delphi survey of experts in the field of reading instruction. The finally developed curriculum consists of 6 kinds of training area, 21 kinds of subject and 82 kinds of training course content respectively to achieve the main function and purpose of the changed reading instruction in digital environment and in order to train reading specialist capable of applying properly them in reading instruction field.

• Journal of Digital Contents Society
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• v.11 no.1
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• pp.47-55
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• 2010

Cultural Content Industry, a core industry based on knowledge, is becoming an economic model making new benefits by adding human creativity, imagination, sensitivity and style in to information technology. Cultural Contents Industry representing cultures of each countries is facing major changes towards a new competitive industry of each nation. Cultural content of a country is upbringing new contents power developing into a new industry by flattening the barriers within nations. But cooperations face difficulties in launching the industry because of limited information about the current market and lack of understanding in cultural differences. In order to solve this problem, this paper aims to create global network leading to increase of export and creation of new market with cultural contents and train local specialists. In order to search for the ways to maintain Korean contents in other nations and expand exportation. cooperations invite leading cultural contents groups to South Korea, let the groups experience Korea's contents. Cooperations initiated invite training, dispatch training by Korean companies and international students training. The purpose of this paper is to support education system, ETS-CS(Educational Training System for Contents Specialist) and analyse practices applied in the field to develop a better cultural contents industry.