• Korean small business review
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• v.42 no.4
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• pp.123-146
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• 2020

This study, targeting KOSDAQ-listed companies, examined the relationship between variability of accruals and corporate characteristics. First, the analysis results show that executives of companies with high debt ratios are more likely to violate debt contracts, so there is a strong temptation to use discretionary accrual items. Second, for companies with large volatility in operating cash flows, Executives of these companies are strongly inclined to utilize accruals for the purpose of abuse of discretion. Third, the larger the company, the more sensitive it is to political costs, so it is less tempted to use the accruals item than a smaller company. Fourth, the corporate age is thought to be the maturity of the company, Executives of such companies have little room to use accruals to abuse their discretion. Fifth, in the case of profit dummy variables, the companies reporting losses have more temporary accrual items than those reporting profits, so this increases the uncertainty in their accounting information than the latter. Sixth, for those companies that are indicated as inappropriate as a result of audit, the more likely their executives are to use the accrual items, and the lower the quality of their accounting profits is. Lastly, Companies audited by 4 Big domestic accounting firms have less discretionary accrual fluctuations than companies audited by non-big 4 accounting firms. Thus, it was found that the accrual amount allows the discretion of corporate executives differently according to the characteristics of the company.

• Journal of Korean Neurosurgical Society
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• v.63 no.4
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• pp.519-531
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• 2020

Objective : The purpose of this study is identify the operation status of the neurosurgical care units (NCUs) in neurosurgical residency training hospitals nationwide and determine needed changes by comparing findings with those obtained from the Korean Neurosurgical Society (KNS) and Korean Society of Neurointensive Care Medicine (KNIC) survey of 2010. Method : This survey was conducted over 1 year in 86 neurosurgical residency training hospitals and two neurosurgery specialist hospitals and focused on the following areas : 1) the current status of the infrastructure and operating systems of NCUs in Korea, 2) barriers to installing neurointensivist team systems, 3) future roles of the KNS and KNIC, and 4) a handbook for physicians and practitioners in NCUs. We compared and analyzed the results of this survey with those from a KNIC survey of 2010. Results : Seventy seven hospitals (87.5%) participated in the survey. Nineteen hospitals (24.7%) employed a neurointensivist or faculty member; Thirty seven hospitals (48.1%) reported high demand for neurointensivists, and 62 hospitals (80.5%) stated that the mandatory deployment of a neurointensivist improved the quality of patient care. Forty four hospitals (57.1%) believed that hiring neurointensivist would increase hospital costs, and in response to a question on potential earnings declines. In terms of potential solutions to these problems, 70 respondents (90.9%) maintained that additional fees were necessary for neurointensivists' work, and 64 (83.1%) answered that direct support was needed of the personnel expenses for neurointensivists. Conclusion : We hope the results of this survey will guide successful implementation of neurointensivist systems across Korea.

• Korean Security Journal
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• no.37
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• pp.269-293
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• 2013

Raising the level of quality of the security industry is an urgent matter. Since security service is provided through direct contact with customers, the security agents' expression of emotion directly influences the evaluation of the security company or their own earnings. So emotion control at customers demand is necessary above all things, and this research established what difference the service career makes in the influence that the security agent's emotional labor exerts on customer orientation, and the results of the analysis are summarized as follows. First, the security agent's emotional labor exerted negative effects on customer orientation. From this, the conclusion that the higher the security agent's emotional labor, the lower the customer orientation, was obtained. Second, the service career showed differences in the effects of the security agent's emotional labor on the customer orientation. In other words, the conclusion that the lower the security agent's service career, the greater effects the emotional labor exerts on the customer orientation, was obtained. In conclusion, in order to raise the level of customer service, systematic education to control the emotional labor of the security agents with low service career is necessary. Particularly, since the emotional labor of new employees is related to the service environment, the improvement of the service environment of the security agents is more important than anything else.

• Journal of dental hygiene science
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• v.6 no.1
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• pp.35-39
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• 2006

objective: The purpose of this study was to investigate job satisfaction of dental hygienist who were employed at the private dental clinic in Ulsan, Korea methods: The date obtained from some dental hygienists during 1 month. the survey was performed by face-by-face interview questionnaire consisting of 23 items and 6 point Likert type response format. The respondents were 77 from dental hygienists. The adjusted response rate was 88.5%(77/87). Data were analyzed using frequency distribution, independent T-test, ANOVA, chi-square and correlation. all statistical analyzed were conducted using Statistical Package for SPSS 11.5 result: In each factorial duty contentment, the level of the self-conceit from their own job was the highest. on contrary, the level of their monthly earnings was the lowest. In such a case as there was experience to move to another dental hospital, the job satisfaction was higher than nothing to move. conclusion: The dental hygienist who is in charge of protecting and hygiene of the teeth and the disease of oral has much influence of oral health. job satisfaction the dental hygienists have for their own job can influence themselves and even patients. So, making the job satisfaction higher is necessary to improve the quality of general dental hygiene.

• Economic Analysis
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• v.25 no.4
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• pp.1-24
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• 2019

This study examines the labor market performance of graduates who had student loans. Compared to earlier studies, we extended analyses to all jobs that were experienced for more than 18 months after graduation. First, we found that students who had student loans earned 2.81% less at their first job compared to their counterparts without student loans. Second, the wage gap decreased over time, a reduction of 0.66%p due to labor market turnovers. Third, when we compared cumulated labor income, however, the amount for borrowers were continuously higher. This is because the job searching period of a borrower was shorter, despite relatively lower wages at the first job, and borrowers also made more frequent job turnovers, accompanying relatively more wage increases. These results suggest that the negative effects of college loans on earnings, reported in previous studies, may have exaggerated the negative impact to some extent of having loans. However, when we look at the quality of jobs beyond simply wages, the proportion of borrowers working at large companies as regular workers was consistently low. Given that job conditions at the earlier stages of one's career may lead to gaps over time, our findings call for more systematic investigations into the effects that student loans have on long-term labor performance.

• Korean Journal of Social Welfare Studies
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• v.49 no.3
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• pp.5-33
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• 2018

A self-sufficiency service has worked as a typical workfare policy combined with public assistance in Korea since 2000. Despite of its long history, three core pillars in administrating the self-sufficiency service, policy, research, and practice, have respectively understood the meaning of self-sufficiency in terms of their own interests. As a result, the self-sufficiency service has recently faced with its own identity issues by showing failures to its environmental changes. The current situation makes it necessary to reconceptualize the definition of self-sufficiency by exploring its in-depth understanding perceived by service providers. Specifically, we analyzed practical reflections on 35 service providers' experiences which were collected via focus group interviews for two hours. The study findings presented that service providers had two antithetical approaches towards self-sufficiency. While a dominant approach to self-sufficiency has been concentrated on improving clients' economic outcomes such as employment, job retention, the escape from welfare trap, and increasing earnings and assets, the other approach has been extended to empower clients and achieve their well-being and quality of life. Yet, these contrary perspectives have led to suffer from their role confusions and identity crisis between the work-ready process and the employment-oriented outcomes. Specifically, they described self-sufficiency in terms of psychological, social, and integrated aspects. The psychological aspect included a process of developing inner strengths, intensifying job motivation, and coping with barriers of employment. The social aspect meant a path toward social integration through recovering human relationships. The integrated aspect covered more comprehensive support for their recovery of daily life and autonomy to make a decision for their own life. In conclusion, the study findings suggest that self-sufficiency should be more extensively considered as a stepwise process towards work-ready preparations beyond ultimate economic outcomes. Such an extended concept of self-sufficiency could contribute to restructuring the whole practice of self-sufficiency including organizational and program changes in the fields.