• Management & Information Systems Review
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• v.28 no.1
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• pp.71-97
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• 2009

In this study, I compare the ability of alternative accounting method for employee stock option to reflect firm value using the Ohlson's(1995) valuation model for 200 firms. The each methods, I compare are employee stock option expense recognition based on the K-GAAP disclosures, and asset recognition at the grant date based on the SFAS No. 123 Exposure Draft: Accounting for stock-based compensation. The model include: (1) a model that uses reported earnings, equity book value, and compensation expense based on the K-GAAP disclosures; (2) a model that uses pro-forma earnings, equity book value and adds a measure of the unrecognized asset arising form granting of employee stock options. Finding form estimating equations that the K-GAAP method for calculating compensation has no explanatory power, and the SFAS No.123 Draft Exposure method for arising asset and fair value compensation better captures than market's perception of the economic impact of stock options on firm values. However, the correlation of employee stock option compensation expense is positive. These results suggest that incentive benefits derived from employee stock option plans outweigh the cost associated with plan. In addition, I couldn't find evidence that company in KOSDAQ that have high growth potential benefit more from employee stock option plan compared to lager, more mature firm in SEC.

• The Journal of Korean Academic Society of Nursing Education
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• v.20 no.2
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• pp.276-287
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• 2014

Purpose: The purpose of this study was to explore the clear concept of organizational commitment for effective nursing personnel management. Method: This study was conducted using Walker & Avant's conceptual analysis framework(2005). Results: Organizational commitment was identified with six attributes: acknowledgment, acceptance, trust, sacrifice, attachment, regulation. Antecedents of organizational commitment were personal characteristics, perceived organizational support, empowerment, fair compensation, job satisfaction, job autonomy, organizational culture, and leadership. Consequences of organizational commitment were turnover intention, job performance and organizational citizenship behavior. Conclusion: Organization commitment is a core concept for understanding the management of nursing personnel. Appropriate instruments to operationalize the concept of organizational commitment including six attributes need to be developed.

• Culinary science and hospitality research
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• v.6 no.3
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• pp.373-389
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• 2000

This study is about job change hotel kitchen cook. addition, through case analysis, by choosing three hotels in Seoul, the relation job changes was found out, and through the interviews with cooking employees for more than three months, their opinions and reliabilities were collected and analyzed. The surveyed questionnaires were analyzed and studied through SPSS WIN Package, reliability analysis, factor analysis, frequency analysis, correlation, and distribution analysis and T-test were conducted to figure out the population statistical difference. According to the study results. those employees who thought kitchen environment, internal and external working conditions. the welfare for the employees are the most important factors in case of changing jobs scored over average 4 in the statistical analysis. For this reason, in order to reduce the rate of job changes the hotels efforts for and interests in appropriate compensation, improvement of working environment. continuous educational training, fair human resource management, and maintenance of good relation with co-workers are necessary.

• Journal of the Korean Regional Science Association
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• v.12 no.2
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• pp.79-97
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• 1996

Local dispute resolution has evolved in response to the need for effective ways to cope with the increasing numbers and types of local disputes. Where resources are limited, where the activities of individeuals or communities affect other individuals or communities, and where interests deviate or compete, disputes are likely to emerge. Efforts to resolve local disputes vary in their particulars but generally have certain elements in common. Therefore, this study focuses upon the fundamental directions and strategies for resolving local disputes. More specifically, the purpose of this study is to examine the causes of local disputes, to suggest fundamental directions for resolving local disputes, and then to explore the strategies for resovling local disputes. In the face of rising local disputes, planners need to become more aware of the possibilities for consensual dispute than one potential path to consensus. In spite of this variability, desirable strategies in local dispute resoultion processes can be identified.

• Proceedings of the Korea Information Processing Society Conference
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• 2015.04a
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• pp.2-5
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• 2015

가상화 기술을 기반으로 하는 클라우드 컴퓨팅 환경에서 실시간 응용들을 수행하려는 움직임이 많아지고 있다. 이 응용들의 실시간성을 보장하기 위해 리눅스의 실시간 스케줄러를 활용한 기법들이 제안되었지만, 이 기법들은 가상 머신들의 공정한 수행을 보장하지 못한다는 한계가 있다. 따라서 우리는 실시간 클라우드 환경에서 가상 머신 스케줄링의 공정성을 보장하기 위해 virtual runtime 보상 기반의 가상 머신 공정 스케줄링 기법을 제안한다. 제안된 기법은 실시간 응용으로 인해 CFS가 인지하지 못한 CPU 시간을 체크하고 이를 virtual runtime에 반영하여 가상 머신 간의 공정한 수행을 보장한다. 우리는 제안된 기법을 리눅스 커널 상에 구현하였다. 제안된 기법을 적용한 결과, 가상 머신 간의 수행시간 차이가 기존 경우보다 47% 줄어든 것을 확인하였다.

• International conference on construction engineering and project management
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• 2022.06a
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• pp.1240-1240
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• 2022

Construction projects are fraught with risks from cost or other overruns to accidents along with other issues. This is true whether the relevant organization is an owner, general contractor, CM, specialty-trade contractor, or other entity. When cost issues or other issues confront arise, how should an organization proceed whether attempting to gain additional compensation in terms of cost/other damages or protecting the same against such claims if they do not appear to be warranted? Enter construction cost forensics. This presentation will focus on strategies/techniques with construction cost forensics in these areas in order to be successful. Covered techniques include those to develop and analyze claims including fundamental construction cost analysis techniques. When an unexpected event disrupts a construction project, using sound analytical methods to identify the cause and quantify the extent of the issue will be important for negotiating a fair result or for obtaining a successful outcome in arbitration or litigation. Key examples of uncovering issues via construction cost forensics will be covered in this presentation.

• The Journal of the Korea Contents Association
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• v.16 no.11
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• pp.188-198
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• 2016

In order to supply the residential land for the promotion of public welfare, it must take a land of city suburb. That land have the difference in thinking is large for the determination of land prices to a variety of development pressure and land use regulations. In the process of executing a public project, the difference of these ideas has become a cause of conflict. Therefore, through objective study for the determination of land prices, to reduce the difference of ideas is going to be a clue of conflict resolution. This study selected the case area that is typical public district of many conflict, and then fix a compensation unit price like fair price as dependent variable. The selected variables through previous studies and expert consultation was an independent variable. To analyze the impact factors of land prices in the hedonic price model. The results were analyzed by distinguishing the group on the basis of the zoning and using, whether or not the site of the building in part that there is influence variable, the aspects of accessibility and regulation in part degree of influence variable came out different results for each group. It is analyzed that it reasonable results. Add selected site assimilation of the building that have not been presented in previous studies as a variable and which was applied at a rate to a variable of road have improved in more expliction of the influence of variables.

• Research in Community and Public Health Nursing
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• v.33 no.2
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• pp.175-187
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• 2022

Purpose: This study was conducted with a focus group interview that drew out experiences, limitations, and difficulties in the workplace according to the employment conditions of visiting nurses in the public health centers. Methods: A total of 12 visiting nurses are those working in the public sector in Seoul and Gyeonggi province who were willing to participate in the interview. Analysis categories and coding were divided into three categories: compensation system, occupational status, and opinions to improve their treatment. Using the content analysis method, the current working status and compensation system of visiting nurses were described. Results: The main themes derived from the significant statements of visiting nurses were 'Ten years of frozen salary system', 'Full-time workers of their own league', 'Excluded from performance benefits', 'Every visiting nurses are virtually precarious', 'Experience of exclusion and discrimination', and 'Reasons and barriers to be a full-time worker'. All of the visiting nurses working in the community insisted on having equal treatment for work of equal value. Visiting nurses in the public health sector wanted to be set to the same payment system and the fair allowance system as well. It is necessary to continuously seek solutions to the problems left in insisting on the civil service of visiting nurses. Conclusion: Visiting nurses who were working in a precarious job position felt job insecurity, and experienced discrimination, alienation, and exclusion. Legal and institutional reform is needed to improve the treatment of visiting nurses.

• Journal of Korean Library and Information Science Society
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• v.43 no.1
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• pp.349-369
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• 2012

This study aims to examine the problems of the Article 31 of the Korean Copyright Act and to suggest the improvement of the Article 31. The study analysed the establishment and revisions of the Act and the Article 31. The study suggests the followings for the improvement of the Article 31: firstly, to limit copyright limitations for libraries operated by profit organizations but to extend copyright limitations for libraries operated by non-profit organizations, secondly, to abolish the system of property rights compensation, thirdly, copyright organizations and library associations closely discuss to solve the problems on reproduction prevention measures, the amount of reproduction, the inter-library loan of library materials among libraries.

• Journal of the Institute of Electronics Engineers of Korea TC
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• v.40 no.6
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• pp.225-236
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• 2003

In this paper, we propose a wireless scheduling algorithm to provide the Internet delay proportional differentiated services in wireless networks. For considering network environments that have burst and location-dependent channel errors, our proposed WDPS(Wireless Delay Proportional Service) scheduling algorithm adaptively serves packets in class queues based on the delivered delay performance for each class. The remarkable characteristics of WDPS scheduler are supporting a fair relative delay service, providing graceful throughput and delay compensation, and avoiding class queue blocking problem. Through simulations, we show that the algorithm achieves the desirable properties to provide delay proportional services in wireless networks.