• Journal of Korean Public Health Nursing
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• v.36 no.3
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• pp.402-416
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• 2022

Purpose: The goal of this study was to define and clarify the concept of 'rehabilitation' of stroke patients in the elderly. Method: For analyzing the concept of rehabilitation, this study used the hybrid model, which involves an in depth interview six stroke patients. Result: The concept of rehabilitation of patients with a stroke condition can be categorized with two dimensions; overcoming, new recovery aspects. Besides, three attributes and twelve indicators were analyzed. The concept of rehabilitation of patients with a stroke condition can be expressed as one of the following processes; It can be said that it is a process of accepting and overcoming one's physical limitations in order to overcome, and to grow resilience by making a leap from crisis to recovery with inner enforcement in dimension of new recovery. Conclusion: The rehabilitation is important for stroke conditioned patients in order to control their disease in the long term. The attributes and indicators drawn by this study could be used for tool development and useful resources of rehabilitation competence for stroke conditioned patients.

• International conference on construction engineering and project management
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• 2015.10a
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• pp.468-471
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• 2015

The study aims to identify the degree and types of spatial decline in Eup/Myun units within Chungcheong region in South Korea to contribute to the efforts being made to diagnose the rural decline and the potentials. To this end, we analyzed 27 Sis and Guns to identify the degree of decline and potentials of rural areas in Chungcheong region. We also carried out the diagnosis and K-Means Clustering on 274 Eups and Myuns, the smallest administrative units, to figure out the types and characteristics of the rural recessions. According to the results of the clustering analysis carried out on the 166 Eups and Myuns, there were five outstanding clusters. They were; areas with housing deterioration (29), areas with poor economic foundation (16), areas with poor accessibility to central areas (42), areas with poor residential environment (51) and areas with aged population (28). The findings and results of the present study are likely to serve as a basis for the design and enforcement of forthcoming rural area activation policies. Also, it would be highly recommended that a more comprehensive diagnosis is taken from a community-level perspective and policy suggestions and strategies tailored for rural communities are further discussed.

• Journal of Distribution Science
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• v.13 no.9
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• pp.95-101
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• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.24 no.2
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• pp.397-409
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• 2014

According to the Personal Information Protection Act(PIPA) which is legislated in March 2011, the individual or company that handles personal information, called Personal information processor, should encrypt some kinds of personal information kept in his Database. For convenience sake we call it DB Encryption in this paper. Law enforcement and the implementation agency accordingly are being strengthen the supervision that the status of DB Encryption is being properly applied and implemented as the PIPA. However, the process of DB Encryption is very complicate and difficult as well as there are many factors to consider in reality. For example, there are so many considerations and requirements in the process of DB Encryption like pre-analysis and design, real application and test, etc.. And also there are surely points to be considered in related system components, business process and time and costs. Like this, although there are plenty of factors significantly associated with DB Encryption, yet more concrete and realistic validation entry seems somewhat lacking. In this paper, we propose a realistic DB Encryption Assurance Framework that it is acceptable and resonable in the performance of the PIPA duty (the aspect of the individual or company) and standard direction of inspection and verification of DB Encryption (the aspect of law enforcement).

• The Korean Society of Law and Medicine
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• v.21 no.3
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• pp.77-116
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• 2020

The use of drugs that reflect the experiences and achievements of modern science has given human being the benefits of treating diseases and improving health conditions. However, in addition to the benefits of those, medicines have inherently inevitable adverse reactions. Many countries are taking measures such as market entry regulations or post-marketing surveillance to minimize damage caused by drug side effects, but the occurrence of side effects cannot be eliminated. Although the damage is force majeure, in some cases, the doctor who prescribed the drug or the pharmacist who administered the drug may have to compensate for the damage. The liability depends on whether the side effects were known in advance, the type of medicine, etc. On the other hand, in some cases, drug manufacturer may have to take liability for the side effect itself. As it is not easy for victims to be compensated for damages in those cases, many countries, including Korea, are setting to protect victims through the Product Liability Act. Drugs are also one of the product, so liability set by the Product Liability Act may apply. Even before the enactment and enforcement of the Product Liability Act, damage caused by drug has occurred. To resolve them, precedents have developed case law, which have many similarities with the Product Liability Act, but also have differences. Damage caused by drug manufactured prior to the enforcement of the Product Liability Act may occur in the future. In this context, the legal principles of the case laws will remain valid and be applied. This is an important reason to review the case law of precedents.

• Korean Journal of Construction Engineering and Management
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• v.9 no.2
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• pp.136-145
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• 2008

Recently the Ministry of Finance and Economy of Korea launched two new project delivery systems called "Best Value Contract (Design-Bid-Build)" and "Bridging Contract (Design-Build)" in October of 2007 by revising enforcement ordinances of "Act on Contracts to Which the State is a Party". These project delivery systems require the bidders to submit technical proposal adjusted to the project characteristics and objectives for selecting the contractor by evaluating technical proposals. This research aimed to suggest guideline to effectively operate the project delivery systems described above. To reach the goal of the research, the framework of the operation model was developed, which includes the four categories: the standard bidding process, the technical proposal requirements, the technical proposal evaluation criteria, and the award methods. The contents of the four categories above were fulfilled throughout conferring with the advisory experts. In particular, the award methods, which are the important decision-making factor in the perspective of the owner, consist of four types: Low Bid-Fully Qualified, Weighted Criteria, Adjusted Bid, and Adjusted Score. The quantitative features and application criteria of these four types of award methods were suggested throughout the simulation using the virtual case.

• The Journal of Sustainable Design and Educational Environment Research
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• v.17 no.1
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• pp.1-11
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• 2018

The aims of this research are investigating and analysing background, enforcement situation, distinct features and current status of green schools which have been conducted by the government targeting decrepit schools. Based on this investigation and analysis the solution for vitalizing green schools will be sought because green schools are more effective in reducing energy and greenhouse gas and they are more appropriate methods for schools. With internal and external literature reviews the concept and background of overseas green school policies and their similarities and differences are analyzed. Based on the investigation into current status of green schools in Korea and eco-schools and super eco-schools in Japan which are benchmarking objects of green schools project in Korea the problems and outcomes of green schools in Korea are diagnosed. By analyzing cases of eco-schools and super eco-schools in Japan implications for introducing to Korea are considered. Based on the aforementioned researches this study suggests the improvement plan for vitalizing green schools project and similar projects.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.25 no.4
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• pp.433-445
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• 2015

Objectives: The major objectives of this study are to review the issues surrounding trade secret claims in the Chemicals Control Act and Amendment on Occupational Safety and Health Act(1917-227) and to propose a way of improving the reliability of chemical information in MSDSs, labels and National Chemical Survey results. Materials: To review the issues on trade secret claims, we made an analysis frame which was divided into three steps: Value and Problem Recognition; New Regulation Design; and Enforcement and Amendment. We then compared Korean issues with issues from the United States' Hazard Communication Standard and Emergency Planning & Community Right-to-Know Act, Canada's Workplace Hazardous Materials Information System and Hazardous Materials Information Review Act and the European Union's Regulation on Classification, Labelling and Packaging of substances and Mixtures. Results: The stage of right-to-know development in Korea has passed the Value and Problem Recognition phase, so efforts are needed to elaborately design new regulation. Conclusions: We recommend two ways to improve right-to-know in Korea. First, strict examination of the quality of documents for trade secret claims is very important. Second, trade secrets should be limited to less-hazardous substances.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.27 no.8C
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• pp.748-757
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• 2002

Cyber-terror trials are increased in nowadays and these attacks are commonly using security vulnerability and information gathering method by variable services grew by the continuous development of Internet Technology. IDS's application environment is affected by this increasing Cyber Terror. General Network based IDS detects intrusion by signature based Intrusion Detection module about inflowing packet through network devices. Up to now security in network is commonly secure host, an regional issue adopted in special security system but these system is vulnerable intrusion about the attack in globally connected Internet systems. Security mechanism should be produced to expand the security in whole networks. In this paper, we analyzer the DARPA's program and study Infusion Detection related Technology. We design policy security framework for policy enforcing in whole network and look at the modules's function. Enforcement of security policy is acted by Intrusion Detection system on gateway system which is located in network packet's inflow point. Additional security policy is operated on-line. We can design and execute central security policy in managed domain in this method.

• Journal of Korea Multimedia Society
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• v.9 no.10
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• pp.1361-1370
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• 2006

Recently fast innovation of Internet technology causes lot of application to change into web application and requirement for the inter-operable communication among various systems are increased rapidly. These trends are part of changes which is caused by ubiquitous world and it is just beginning of huge waves that is required to fit and change under the ubiquitous environments. This thesis is focused on the Design and Implementation of Layer Structured Components which can be interfaced effectively for the Material Management System under the Heterogeneous Client Server Environments. The key points to do that kinds of affairs are using XML web services that can communicate thru systems and also using independent layered components for the enforcement of reusability and inter-operability. For the various type of testing of implementation, we used RFID System, PDA, Desktop Systems and confirmed the normal operation without concerning the type of client system and platforms. The Components proposed in this thesis could be reused effectively in case of developing similar applications.