• The Korean Journal of Emergency Medical Services
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• v.13 no.1
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• pp.19-33
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• 2009

Purpose : To check the legal relation between rescue team and patient as well as legal responsibility for patient's damage intentionally or erroneously caused by rescue member, a public official, in the performance of relevant job ; to prevent legal dispute over rescue team and to present program for fair settlement of dispute and equitable and feasible burden of damage. Method : First, the legal principle of Civil Law, Criminal Law and Administrative Law related to the theme of this research will be investigated around research by literature. Second, the case of dispute related to rescue team will be introduced. Result: 1. If 119 rescue members as a public official intentionally or erroneously cause damage to patient in the performance of job, they shall bear civil, criminal and administrative responsibility. They shall bear civil responsibility for indemnity for damage due to default or tort. The typical criminal responsibility includes accidental homicide arising out of duty, preparing falsified official document, dereliction of duty, etc. In the administrative side, the state is responsible for indemnity for peculiar status of the rescue member, public official. 2. Though raising civil petition or legal dispute over unsatisfactory rescue service may be reasonable to guarantee the right of nation, such action may cause stress to rescue member as well as may lead to mental shrinking and defensive attitude only to take the basic first aid treatment which has low possibility of mistake instead of active first aid treatment so as to avoid legal responsibility. 3. The program that may prevent legal dispute over 119 rescue team includes expansion of manpower specialized in first aid treatment, enhancement of education on legal environment, development and application of standard job guideline, formation of mutual trust with patient, detailed explanation, preparing and keeping minute record, improvement of the rescue members' ability of first aid treatment and development of medical instruction mode. Conclusion : The best policy is to prevent legal dispute. If it is impossible to basically exclude the possibility of dispute, however, we need to make effort to minimize the occurrence, settle fairly and divide damage equitably and feasibly. To improve the preventible death rate of our first aid system to the level of advanced country, 119 rescue team which is in charge of the stage before hospital needs to positively enforce special first aid by improving the qualitative level of rescue service and to strive to prevent legal dispute that may occur in the process.

• 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.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.2
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• pp.177-187
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• 2012

Franchising has long been an effective form of distribution that is used primarily by manufacturers whose product lines are especially suited exclusive or highly selective distribution. By IFA(International Franchise Association), franchising is defined as a continuing relationship in which the franchisor provides a licensed privilege to do business, plus assistance in organizing, training, merchandising, and management in return for a consideration from the franchisee. Thus franchising is a method for the owner(franchisor) of product, service, or method to obtain retail or wholesale distribution through licensed, affiliated dealers(franchisees). With rapid increase of franchising industry globally, franchising industry is very rapidly increasing especially in the sector of outdoor restaurant industry in Korea. But there are many problems to be settled for promoting this industry. For example, the industry is too much lean outdoor restaurant industry. With franchisors' short history and lack of management capacity, shortage of distribution infrastructure, smaller size of franchising system, and low trust between franchisor and franchisee, and so on, the industry has many barriers to overcome for promoting it. Here we are suggesting that taxation benefaction, monetary support for the starting franchisee, establishment of fair trade principle, promoting information system and professional human resource should be needed.

• Journal of the Korean School Mathematics Society
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• v.5 no.2
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• pp.1-15
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• 2002

The purpose of this study came to start to be helpful in that the teachers in field produced evaluation subject about the mathematics and applied by analyzing the performance capacity for the students about the subject developed through the application of subject about the teaching-learning model that can utilize the learners' learning experience and the development of items that can evaluate it by utilizing various and concrete operational materials as an object of the first year at the middle schools. The concrete purpose of realizing it is as follows. 1. This study is to develop the teaching-learning model centered on activities adequate to utilize various and concrete operational materials. 2. This study is to develop evaluation data for utilizing the concrete operational materials by making construction through the application of developed teaching-learning model as possible. 3. This study is to present standards initiative for reliable and fair marking about the evaluation data and to analyze the students' practice capacity by using it effectively. For accomplishing the purpose of this research, this study is the work-oriented teaching and learning model using learning data that can be easily found around the surroundings and 8 evaluation programs in order that the experience-oriented learning based on circumstances learning among the learning models of constructivism. Also, it is to examine the result after applying that on a basis of 25 students, consisted of only on class in a year, in the first year at the small size of agricultural middle schools. The result of this study from this research is as follows. First, as a result of frequency survey, of response about the developed evaluation data it showed positive response more than 80% of all the items. The atmosphere of self-directed learning was produced because the developed evaluation data could induce activity-based learning naturally by stimulating the students' curiosity and promoting interest. Second, this study executed t-test for the result of questionnaire about the mathematics propensity, and there were significant differences in 19 items among 25 items. It presented that the application of data about the teaching-learning and evaluation directly using concrete operational materials to the constructional learning by level might have desirable affect on the students' mathematical propensity. It came to be a motive that could increase value recognition and interest on the subject of mathematics by investigating a mathematical principle rule and confirming it through activity learning using the concrete operational materials.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.4
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• pp.285-292
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• 2020

Despite the government's constant exertions on making a win-win environment through positive discrimination for small and medium-sized companies and local companies, they are suffering from order polarization, weak competitiveness to win a project, and low profitability in highly competitive market situations resulting from the contraction of the construction market. This study examined the U.S. policy and regulations on protecting the relatively weak entities in the construction industry, focused on a goaling program, setting aside the bid preference for small and middle-sized companies and local companies. From benchmarking, some implications were drawn to reconsider the goal of policy and regulations for small and medium-sized companies and local companies. In conclusion, unlike domestic positive discrimination regulations, which are based on the concept of market sharing that can allow a paper company to survive, those of the U.S. are based on the principle of fair competitiveness, and also provide a certain degree of advantage for small and medium-sized companies and local companies. Therefore, the domestic positive discrimination policy and regulations for small and medium-sized companies and local companies need to be reconsidered toward the direction of not only protecting them but also to strengthen their competitiveness in the market.

• Korean journal of communication and information
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• v.33
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• pp.169-191
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• 2006

Changing our monopoly broadcasting advertising system into free competition system may give rise to serious troubles that intensify commercialism of broadcasting and reduce diversity of public opinion. In the boundaries of public interest out of danger, korean broadcasting system should adopt a system that partially adopts the principle of free market. Broadcasting advertising sale system affect the whole broadcasting system because it functions as an effective capital-resource provider. Thus, it affects the broadcasting policies' righteousness and efficiency. Due to the non-elastic nature of the total advertising market, broadcasting advertising's size affects other media's capital allocation process. Therefore, broadcasting advertising sales system not only affects broadcast's social duty and public interest, but also affects the whole media industry. First, provide fair and open-competitive measures to support broadcast sales policy so that the market-based system can be run smoothly. Second, block any un-due influence from advertisers by separating production/programming and advertising sales. Third, sustain public broadcast system, not based on the advertising sales but based on the subscription fee. Fourth, social intervention of the advertising market. Fifth, provide policies that can set up multiple media channels/outlets and public opinion. By providing the minimum capital resources to the public broadcasting system, the broadcasting system can act on its public-interest duty and support the people's right-to-know rights.

• Culinary science and hospitality research
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• v.19 no.5
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• pp.264-279
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• 2013

This study aimed to analyze the differences between the types of disputes in food service franchises and the relevant corporate information. For this aim, the types of disputes were analyzed on the basis of the cases reported by the Korea Fair Trade Commission, and whether there are any differences from the relevant corporate information was analyzed using SPSS WIN(V.17.0). According to analysis results, the most often seen types of disputes were failure to provide the information disclosure sheet (58.5%) and failure to deposit franchising fee (15.1%). In Kruskal-Wallis test between the type of disputes and related corporate information variables, significant difference was found under significance level p<.05 for sales volume, the establishment period and the number of franchisees, and under p<.1 for the number of full-time employees. In correlation coefficient, the establishment period, the number of full-time employees and the number of franchisees showed positive correlation(p<.05), and the number of full-time employees showed correlation in the number of franchisees and the number of brands under the significance level p<.05. As a solution for the dispute, there should be franchisors' responsibility to comply with the principle of good faith, the authorities' strengthening exemplary transaction criteria and legal systems, as well as experts' consulting for prospective franchisees prior to establishing business.

• The Journal of Korean Philosophical History
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• no.58
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• pp.9-33
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• 2018

This article introduce the status and research overview of Korean Confucianism in Eastern Asia with the macroscopic view. Mainly making Tuixi as an example on this basis, respectively make introduction and analysis of research overview among the modern Chinese mainland, Taiwan and Japan towards Korean Confucianism. The scholars who are from Chinese mainland think highly of the expression on meaning and principle in the research of Korean philosophy, which is shown the fair and peace; The scholars who come from Taiwan are obviously impacted by the western world(Taiwan uses the means influenced by the western thinking method) in the means of researching the Korean Confucianism; Japanese persistently rely on the literature and try to reproduce the objectivity of historicism. For decades, the research of Tuixi had made great achievements in Eastern Asia. It had understood the allover content of its thought, It is also worth thinking about the correlation between Tuixi psychology and Yinyang study in Japan, Japan and Taiwan in recent years. Any research is unavoidable to start from own countries, areas and ideological consciousness, but there is a question idea behind the back that comes from emotion and fact. Making the advantage in study meanings and communication in question consciousness will be beneficial to the continuous development of the study of Tuixi in depth and expand its influence.

• The Journal of Korean Philosophical History
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• no.58
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• pp.39-63
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• 2018

This article introduce the status and research overview of Korean Confucianism in Eastern Asia with the macroscopic view. Mainly making Tuixi as an example on this basis, respectively make introduction and analysis of research overview among the modern Chinese mainland, Taiwan and Japan towards Korean Confucianism. The scholars who are from Chinese mainland think highly of the expression on meaning and principle in the research of Korean philosophy, which is shown the fair and peace; The scholars who come from Taiwan are obviously impacted by the western world(Taiwan uses the means influenced by the western thinking method) in the means of researching the Korean Confucianism; Japanese persistently rely on the literature and try to reproduce the objectivity of historicism. For decades, the research of Tuixi had made great achievements in Eastern Asia. It had understood the allover content of its thought, It is also worth thinking about the correlation between Tuixi psychology and Yinyang study in Japan, Japan and Taiwan in recent years. Any research is unavoidable to start from own countries, areas and ideological consciousness, but there is a question idea behind the back that comes from emotion and fact. Making the advantage in study meanings and communication in question consciousness will be beneficial to the continuous development of the study of Tuixi in depth and expand its influence.

• The Journal of the Convergence on Culture Technology
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• v.7 no.4
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• pp.251-256
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• 2021

Currently, in the field of community service, it is expected that the demand will further increase in the future by enabling the form of providing various types of services. However, the local community service investment project is an abstract Although the structure for fair competition was created by introducing a market mechanism derived from the action or principle of psychology that affects human behavior in the field, systematic management and monitoring of the quality of social services is insufficient. The purpose of this study is to find out the relationship between service selection factors and service quality in order to improve the quality of social services in the consumer's way to meet these environmental needs, and to utilize the research results for quality improvement. The research model to be used in this paper measures the five element areas of service satisfaction such as reliability, responsiveness, empathy, certainty, and tangibility, which are used to measure the quality of local community service investment projects. In addition, we are various strategic implications that can induce the quality improvement of local community service investment projects are presented by finding the main factors of the four research hypotheses of this study and utilizing the results.