• Title/Summary/Keyword: Financial Situations

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A Review of the Supreme Court Decision on Damages for the Airport Noise (항공기소음피해에 대한 국가배상판결에 대한 고찰)

  • Chae, Young-Geun
    • The Korean Journal of Air & Space Law and Policy
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    • v.20 no.1
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    • pp.211-253
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    • 2005
  • Recently, the Korean Supreme Court released two important decisions concerning damages for the pain and suffering from Aircraft noise. The local people who are living near the Air Force practice site at Maehyang-ri and the Kimpo International Airport brought lawsuits against the Korean government requesting damages for their financial loss from the severe noise and the damages for their pain and suffering. Plaintiffs alleged that they suffered physical malfunctions, extreme disturbances and the reduction of property values from the extreme noises which were daily repeated. District Court of Seoul Province did not allow plaintiffs all but the damages for pain and suffering. Plaintiffs could not prove the causation between their financial loss and the noise. The Supreme Court confirmed the lower court's decision. Article V of the National Compensation Act (analogous to the Federal Tort Claims Act of the USA) reads, "the government shall be liable for any loss caused by the defect on establishment or maintenance of public facilities." In the two cases, the major issue was whether the government's establishment or maintenance of Air Force practice site and the airport was defective because they caused serious noise to surrounding neighbors. Previously, the Supreme Court interpreted the clause "defect on establishment or maintenance of public facilities" as failure of duty to provide safety measures to the degree generally required to ordinary manager. However the Court at this time interpreted differently that the defect could be found if the facility caused to any person loss to the degree intolerable. In the two cases the Court confirmed the lower court's finding that noise level at the site was severe enough to be intolerable. This standard is based on the severity of the loss rather than the failure of duty. It became easier for plaintiffs to prove the cause of action under this interpretation. The consequence of the ruling of these two cases is 'rush to the courtroom' by the local people at similar situations. The ruling of these two cases was not appropriate both in theory and in consequence. The Korean tort system is basically based on the theory of negligence. Strict liability is exceptional only when there is special legislation. The Court created strict liability rule by interpreting the Art. V of the National Compensation Act. This is against the proper role of the court. The result of the cases is also dismal. The government was already sued by a number of local people for damages. Especially the Department of Defense which is operating many airports nationwide has financial hardship, which will cause downsizing military practice by the Air Force in the long run, This is no good to anyone. Tens of millions of dollars which might be used for compensation might be better used to prevent further noise problem surrounding airports.

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A PLS Path Modeling Approach on the Cause-and-Effect Relationships among BSC Critical Success Factors for IT Organizations (PLS 경로모형을 이용한 IT 조직의 BSC 성공요인간의 인과관계 분석)

  • Lee, Jung-Hoon;Shin, Taek-Soo;Lim, Jong-Ho
    • Asia pacific journal of information systems
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    • v.17 no.4
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    • pp.207-228
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    • 2007
  • Measuring Information Technology(IT) organizations' activities have been limited to mainly measure financial indicators for a long time. However, according to the multifarious functions of Information System, a number of researches have been done for the new trends on measurement methodologies that come with financial measurement as well as new measurement methods. Especially, the researches on IT Balanced Scorecard(BSC), concept from BSC measuring IT activities have been done as well in recent years. BSC provides more advantages than only integration of non-financial measures in a performance measurement system. The core of BSC rests on the cause-and-effect relationships between measures to allow prediction of value chain performance measures to allow prediction of value chain performance measures, communication, and realization of the corporate strategy and incentive controlled actions. More recently, BSC proponents have focused on the need to tie measures together into a causal chain of performance, and to test the validity of these hypothesized effects to guide the development of strategy. Kaplan and Norton[2001] argue that one of the primary benefits of the balanced scorecard is its use in gauging the success of strategy. Norreklit[2000] insist that the cause-and-effect chain is central to the balanced scorecard. The cause-and-effect chain is also central to the IT BSC. However, prior researches on relationship between information system and enterprise strategies as well as connection between various IT performance measurement indicators are not so much studied. Ittner et al.[2003] report that 77% of all surveyed companies with an implemented BSC place no or only little interest on soundly modeled cause-and-effect relationships despite of the importance of cause-and-effect chains as an integral part of BSC. This shortcoming can be explained with one theoretical and one practical reason[Blumenberg and Hinz, 2006]. From a theoretical point of view, causalities within the BSC method and their application are only vaguely described by Kaplan and Norton. From a practical consideration, modeling corporate causalities is a complex task due to tedious data acquisition and following reliability maintenance. However, cause-and effect relationships are an essential part of BSCs because they differentiate performance measurement systems like BSCs from simple key performance indicator(KPI) lists. KPI lists present an ad-hoc collection of measures to managers but do not allow for a comprehensive view on corporate performance. Instead, performance measurement system like BSCs tries to model the relationships of the underlying value chain in cause-and-effect relationships. Therefore, to overcome the deficiencies of causal modeling in IT BSC, sound and robust causal modeling approaches are required in theory as well as in practice for offering a solution. The propose of this study is to suggest critical success factors(CSFs) and KPIs for measuring performance for IT organizations and empirically validate the casual relationships between those CSFs. For this purpose, we define four perspectives of BSC for IT organizations according to Van Grembergen's study[2000] as follows. The Future Orientation perspective represents the human and technology resources needed by IT to deliver its services. The Operational Excellence perspective represents the IT processes employed to develop and deliver the applications. The User Orientation perspective represents the user evaluation of IT. The Business Contribution perspective captures the business value of the IT investments. Each of these perspectives has to be translated into corresponding metrics and measures that assess the current situations. This study suggests 12 CSFs for IT BSC based on the previous IT BSC's studies and COBIT 4.1. These CSFs consist of 51 KPIs. We defines the cause-and-effect relationships among BSC CSFs for IT Organizations as follows. The Future Orientation perspective will have positive effects on the Operational Excellence perspective. Then the Operational Excellence perspective will have positive effects on the User Orientation perspective. Finally, the User Orientation perspective will have positive effects on the Business Contribution perspective. This research tests the validity of these hypothesized casual effects and the sub-hypothesized causal relationships. For the purpose, we used the Partial Least Squares approach to Structural Equation Modeling(or PLS Path Modeling) for analyzing multiple IT BSC CSFs. The PLS path modeling has special abilities that make it more appropriate than other techniques, such as multiple regression and LISREL, when analyzing small sample sizes. Recently the use of PLS path modeling has been gaining interests and use among IS researchers in recent years because of its ability to model latent constructs under conditions of nonormality and with small to medium sample sizes(Chin et al., 2003). The empirical results of our study using PLS path modeling show that the casual effects in IT BSC significantly exist partially in our hypotheses.

The Phenomenological Study of Kidney Donors학 Experiences (신 공여자 경험의 현상학적 연구)

  • 김정화;유인숙;김명희
    • Journal of Korean Academy of Nursing
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    • v.25 no.2
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    • pp.222-243
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    • 1995
  • The purpose of this study was to present basic data in the nursing practice for the management of living kidney donor by understanding the nature and meaning of kidney donors, experiences. The research subjects were 11 living kidney donors who had donated from Mar 1991 to Feb. 1994 and discharged from the 3 hospitals in Pusan. Data has been collected by Intensive interview with donors. The data analysis has made by phenomenological method of Van Kaam for understanding the phenomenon and meaning of their experiences. The experiences of kidney donors were analyzed into the 4 situations, that is,'motivation of kidney donor', 'decision time to make kidney donation', 'pre-opperation','after donation'. The descriptive expression and common elements were drawn from original data of each situation on the basis of subjects' own words. From each situation, the com-mon elements of kidney donors' experiences were integrated, summarized and described as follows 1. Motivation of kidney donation They wanted to donate their kidney because of empathy of pain on the groung of love to the recipient and with exppectation of successful kidney transplant or as a solution of economic difficulty. 2. Experiences in deciding to make kidney do-nation In deciding to make kidney donation, donors had love toward the recipients. But they experienced conflict too. 3. Experiences before being operated on donated kidney In experiences from deciding to make kidney do nation to preoperation, donors had love toward the recipients. But they also felt anxiety or dissatisfaction. Therefore, they controlled their mind by their faith, support of medical staff or support of society. And they experienced regret for the sociological cognition or financial apprehension. 4. Experiences after kidney donation After kidney donation, donors experienced satis-faction and accompplishment in spite of mental and physical discomfortness, while they felt sense of loss / disappointment, repentance, regret, and apprehension of progress toward their condition. Thus, kidney donors donated their kidney on the ground of empathy and love to the recipient and with expectation of successful kidney transplant. But during the process of kidney donation, they ex perienced conflict, love, anxiety, regret, apprehension of economy. And after donation, they felt sense of satisfaction and accomplishment, while they felt sense of discomfortness, loss / disappointment, re-gret, repentance, or apprehension of progress toward their condition. This result contribute to nurses' role not only for the management of living kidney donors but also for the management of cadaver donors' family.

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Home Economics Teacher Characteristics and Affective Morality through Home Economics Instruction recognized by Middle School Students (중학생의 가정과교사 특성지각과 가정과 수업을 통한 인성적 도덕성)

  • Kim Sung-Gyo;Chae Jung-Hyun
    • Journal of the Korean Home Economics Association
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    • v.41 no.10 s.188
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    • pp.57-73
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    • 2003
  • The purpose of this study is to investigate the relationship between home economics teachers' characteristics and middle school students' affective morality through Home Economics Instruction. The affective morality of middle school students after taking home economics classes were assessed and investigated as to what sorts of affective morality there were and to find out what level they were. further, what factors affected the affective morality of middle school students considering the variable factors of home economics teachers. 800 first year male and female students of 17 middle schools located in Cheonju and Cheongwon were selected through non-random or accessible sampling. The frequency, precent, mean and standard deviation, correlation, t-test, and one-way ANOVA, and multiple regression of these data were obtained by using the SPSS 10.0 for Windows Program. The result of this study were as follows: First, basic etiquette was the most important rated the highest among the affective morality, nature preservation turned out the lowest in each questionnaire. Learned in home economics, it was considered the highest goal; Second, in terms of character and affective morality of middle school students, male students ranked higher than female students and the students with a better academic performance record, and those who engaged in club activities showed better results in affective morality as did students with religious beliefs and students with better educated parents and also students from homes with better financial situations. Third, in terms of students' perception of home economics teachers with a good nature turned out the highest, teaching ability and career awareness and also reflected at the same level. Fourth, students' perception of home economics teachers' characteristics and their affective morality are honed out correlated with each other. The correlation of home economics teachers' career awareness and compassion${\cdot}$devotion${\cdot}$service morality proved to be the highest. Fifth, the affective morality of those students who do community service, club activities and those who are interested in home economics and who respect home economics teachers tended to be high.

The moderating effects of converging smart work and supervisor's support in the study of turnover on job satisfaction in call centers (콜 센터에서 이직요인이 직무만족에 미치는 영향에 있어 스마트워크와 상사지원 융복합 서비스의 조절효과에 관한 연구)

  • Kim, Kye-Chul;Cheong, Ki-Ju
    • Journal of Digital Convergence
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    • v.13 no.4
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    • pp.101-114
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    • 2015
  • The purpose of this study is first to understand agent's turnover from both academic and perspectives. Then we suggest convergence of smart work paradigm and supervisor's support as the relieving factors of turnover, The research model of this study is based upon reviews of turnover literature, the smart work and supervisor's support as moderating variables from which research hypotheses were derived. The data came from the survey from financial sector agents such as banking, insurance, and others. The analyses has been done by SPSS 20.0, We used multiple regressions to test the effects of the tested variables on the dependent variable, job satisfaction. The results of this study find significant relations of smart work and supervisor's supports in relations to personal and job-related turnover. The implication is smart work and supervisor's supports play significant role in increasing job satisfactions. Major finding is too much supervisor's supports ignoring agent's situations may bring reverse effects on relieving turnover.

An Improvement Measures of Maintenance Cost Accounting Standard for Improving Value in Public Buildings (공공건축물의 가치제고를 위한 유지관리비 회계처리기준 개선방안)

  • Cho, Sangouk;Hwang, Jeongha;Lee, Chansik
    • Korean Journal of Construction Engineering and Management
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    • v.17 no.2
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    • pp.12-20
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    • 2016
  • Along with the change of national accounting, the importance of systematic management of assets is emphasized and the awareness that the concept termed Asset Management should be introduced to the construction field too to manage facilities. The present study is a basic study for the introduction of the concept Asset Management and proposed accounting guidelines(proposal) for public building maintenance cost that can clarify maintenance cost accounting. Existing literatures and current accounting standards were examined and the actual states of maintenance cost accounting of public buildings in A metropolitan city were examined to draw problems. For the practice guidelines(proposal), the types and contents of government office building maintenance expenditures were analyzed and items that must be treated as OPEX and CAPEX were presented. Expert interviews were conducted to verify the reliability of the items presented. The practice guidelines(proposal) were applied to the public buildings in A metropolitan city to identify situations of changes in asset values and review the effects of the practice guidelines(proposal) on increases in asset values. When applied to practices, the practice guidelines(proposal) suggested in the present study are considered to increase building asset values and provide consistent financial information to help stakeholders' decision making.

Analysis of Motivational Factors of Korean Women with Children to become Mumpreneurs (한국 주부 창업자의 창업 동기요인 분석)

  • Lee, Jae Hong;Lee, Bong Hwan
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.13 no.2
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    • pp.79-90
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    • 2018
  • A wide range of challenges and obstacles still exist for "mumpreneurs" in creating or developing their business ventures. It is important to investigate the factors regarding why many mothers choose to become self-employed and partially abandon the benefits offered by traditional employment. This study focus on the individual, but an implied positive relationship also exits between motivational factors and mumpreneurs in Korea. Thus, four factors in this study - push, pull, environmental, and financial factor - raise the practical implications regarding the motivational factors of women entrepreneurial challenges in Korea. This study's findings also consider the nature and changes of Korean mumpreneurs' motivational factors, their challenges, and attitudes as business owners in Korean labor markets. This study's findings suggest that a combination of push and pull factors could similarly trigger new business ownership. The empirical contrast in such variables as motivations or barriers to mumpreneurship, in realities provide a superior understanding of women's tendency or willingness toward business creation, as they struggle to survive in the Korean labor market. They tend to start their own businesses to gain more responsibilities in both work and their families, and want to manage their own lives to contribute as capable members of society. Therefore, any Korean mother, regardless of any industry-specific experience, wants to use entrepreneurship as a shortcut to satisfy her need for self-fulfillment. The general motivational factors for becoming a mumpreneur exist among both external and internal situations. The circumstances beyond their control, such as job termination or unemployment, compel these mothers into the workforce due to their responsibility toward their families, but they simultaneously dream of self-achievement and development. Most mumpreneurs in Korea also want to demonstrate their potential and achieve societal recognition as well as increase in property.

A Study on Flood Discharge Capacity and Hydraulic Characteristic of Labyrinth Weir as a Side-Channel Spillway (래버린스 웨어를 적용한 측수로형 여수로의 홍수배제능력 및 수리학적 특성 연구)

  • Park, Sae-Hoon;Moon, Young-Il
    • Journal of Korea Water Resources Association
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    • v.41 no.1
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    • pp.65-74
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    • 2008
  • The small and medium sized dams have the fill dam type of a lot of occasions, which are often weak in cases of major floods. For this reason, although a countermeasure is in great need, due to the importance of the facilities and financial situations, no direct safety measures have been taken. In this study, in order to minimize construction expenditure for practical safety measures in cases of major floods, the overflow section of spillway has been analyzed focusing on how the overflow capacity will increase in the case of partially rebuilding a part of the overflow section of spillway favorable for hydraulic conditions. The Labyrinth weir and movable weir was chosen for reconstruction models of the overflow section. Moreover, for analyzing the after-effects of the reconstruction, a small scale dam was temporarily chosen for various experiments such as the hydraulic model testing and the three dimension numerical evaluation through the use of Flow-3D.

A making the method of semi-dried mulberry fruit by vacuum freezing dryer (진공동결건조기를 이용하여 반건조 오디를 제조하는 방법)

  • Kim, Hyun-Bok;Kim, Sung-Kuk;Seok, Young-Seek;Seo, Sang-Deok
    • Journal of Sericultural and Entomological Science
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    • v.53 no.1
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    • pp.50-54
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    • 2015
  • Mulberry fruit is common to keep a frozen storage because of the very high water content. Because freezing-storing cost is generated before the processing or sales, farmers of mulberry fruit production are weighted in financial burden. In addition, mulberry fruit has difficulty in expanding consumption by made in the simple processed products like the mulberry jam, mulberry juice, mulberry enzyme, alcohol, etc. Recent, frozen fruits including frozen blueberries, frozen strawberries, frozen mango, frozen rich, frozen mulberry fruit has been started to sell in the large discount stores and convenience stores. However, there is restricted sales in only special place that have the frozen distribution facilities. So, for the income improvement and consumption promotion of mulberry farmers facing these difficult situations, we developed the processing method of semi-dried mulberry fruit using the vacuum freezing dryer. The frozen mulberry fruit which was stored below $-40^{\circ}C$ is to dry in a vacuum freeze dryer, at $30{\sim}35^{\circ}C$, 23 ~ 24 hours. Semi-dried mulberry fruit seperated respectively. It had soft texture, and maintained shape, size and flavor. In particular, semi-dried mulberry fruit can be stored at room temperature.

Sociological Understandings of Elderly Suicide and Its Primary Prevention (노인자살의 이해와 일차적 예방)

  • 김형수
    • Korea journal of population studies
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    • v.23 no.2
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    • pp.167-187
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    • 2000
  • The rates and numbers of elderly suicide in Korea have been increased during 1985-1998. This indicates the seriousness of the problems which the elderly are faced with. So many late-life problems may push older people across the edges. Those in unbearable situations may call out fur helps, they may try to cope with various ways, or they may commit suicides. Because it is widely believed that suicide among the elderly can be understood as a personal solution or alternative to late-life problems in old age, the elderly\`s suicides seem to be an appropriate indicator in estimating seriousness of late-life problems. A comparison of the history of suicide research with other populations shows that the several late-life problems have been found with placing an individual elder at risks for increasing suicidal behaviors Research has identified such problems as financial insecurity, retirement, loss of social roles, physical illness, lack of social supports, and loneliness as the problems that increase the incidence of suicidal behavior. Though it is difficult far us to explain and understand the phenomenon of the elderly\`s suicide because of its complexity, we need to ascertain problems and social conditions behind suicides and also to prepare for some appropriate policy-tasks in light of social welfare for the aged, through examining the phenomenon. For explaining the elderly\`s suicide, the theoretical orientations are based on sociological perspectives in the paper. From the standpoints of social integration theory and exchange theory, this study is to examine the relationship between late-life problems and suicide. These two may have been fruitfully employed in conjunction with each other. Finally, this study would identify urgent late-life problems related with the elderly\`s suicide and suggest the relevant policies for Korean elders. Sometime in the near future, the government should be required to provide social welfare programs for the elderly, particularly for those at risk for increasing suicidal behaviors.

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