• Journal of Wellbeing Management and Applied Psychology
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• v.5 no.4
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• pp.1-9
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• 2022

Purpose: Many people recognize the fact that women are basically poor at financial and retirement planning. A small number of scholars have explored the factors and situations that influence the level of awareness of pre-retirement women and men with regards to planning for their retirement years. In most developing countries, including Malaysia, there are more men in the younger segment of the population and more women in the older segment, since women tend to live longer than men due to having jobs of relatively lower risk, their behaviors, and activities. Research design, data and methodology: Given that it is hard to predict whether they will be healthy in old age, women may require additional resources to obtain the care and assistance that they need. The transition from career life into retirement is a long process for people to go through. Some may be able to prepare for the next stage of life, and some may not be able to prepare due to personal reasons. Planning for future retirement is important because it will affect the quality of a woman's life after a certain age. Results: Without proper planning, women may face financial instability, depression, and poor psychological well-being. However, many women are unaware of their financial status or do not know their family's financial status, such as tracking the main income, budget, and expenses, financial commitments and have no proper record of assets owned, loans owed, or updated loan balances. Conclusions: The findings of this research have led to the conclusion that pre-retiree women are likely to regard their retirement savings as sufficient without realizing that they should have at least several types of savings instead of just one, and the grave consequences of not having any savings at all for their retirement years.

• Korean small business review
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• v.42 no.2
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• pp.1-22
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• 2020

This paper examines the effect of the adoption of international financial reporting standards(IFRS) on the financial reporting of SMEs. As IFRS is principle-based, management's discretion is needed to reflect the economic substance of transactions, and a sound internal accounting infrastructure is needed to support the judgment process. In the case of SMEs, the internal accounting infrastructure is not well established, which makes it difficult to apply principle-based accounting. The survey analysis of 132 small and medium-sized business accounting managers listed in the domestic stock market showed that the reliability of financial statements has increased due to the introduction of IFRS. In particular, SMEs perceived their financial statements as being more reliable after the adoption of IFRS than midsize companies. However, it was found that the costs and risks from the preparation of financial statements have increased significantly, and conflicts between auditors and supervisory authorities related to the application of the principles have increased. In particular, midsize companies felt the increase in conflict with auditors and supervisory authorities bigger than small companies. As for the practical difficulties in applying IFRS, both small and medium-sized companies have difficulty in interpreting the standards and lacked guidelines. In order to resolve these difficulties, it is necessary to enhance the function of Q&A by the Korea Accounting standard board(KASB) or Financial Supervisory Service(FSS). In conclusion, the reliability of the financial statements of SMEs has improved with the introduction of IFRS. However, we believe that policy and institutional support is needed in order to have better financial reporting for SMEs.

• Journal of Korean Academy of Nursing
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• v.31 no.6
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• pp.1021-1033
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• 2001

This study sought to find a nursing intervention tool for enhancing elderly women's lives by investigating the causes and the meaning of their grief. Method: This research was derived from a phenomenological tool such as qualitative research design. The data collection took place from December of 2000 until April of 2001 Through systematic interviews and participatory observations of five elderly women attending C welfare center located in downtown Seoul the data was collected. Each interview lasted an hour and a half and was arranged five times. The analysis of this research was conducted using the Giorgi method. Results: \circled1 There was obvious physical and physiological decline caused by aging old; as well as there being spouse health problems, additional physical suffering, signs of senility, and insomnia, \circled2 Further grief was imposed by unpleasant memories of the spouse; infidelity, incapability, and even disregard of her own well-being, \circled3 Then there was pity for children; unfaithful children, uncertain futures of the children, and early death of a child, \circled4 Also, regrettable fate, painful daily acttrities, unreliable factors, bad circumstances, and feelings emptiness were reported, \circled5 Finally, anxiety for the future; ac sense of despair, loneliness, economic hardship, and the fear of imminent death increased grief levels. Conclusion: A variety of programs and social meetings for the elderly to overcome their physiological or psychological crisis should be substantially developed and supported by the government. In order to implement the social welfare for the elderly women, special consideration whether on the governmental level or the personal level, should be devoted to the elderly who live without any financial support or social concern.

• Journal of the Korean Society of Clothing and Textiles
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• v.46 no.6
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• pp.1023-1038
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• 2022

In societies emphasizing the importance of youthful appearance, attitudes toward aging are closely related to how individuals perceive their own bodies, which can be a major determinant of psychological well-being among older adults. The purpose of this study was to examine the associations between attitudes toward aging, positive body image, and life satisfaction among older Korean adults, based on relative deprivation theory and social identity theory. Employing an online survey questionnaire, data was collected from 408 Korean aged 65 and over. The proposed research model was examined via partial least square structural equation modeling (PLS-SEM). Results revealed that higher levels of psychosocial loss were associated with lower positive body image, while higher levels of physical change and psychological growth - a good example were associated with higher positive body image. Higher levels of positive body image were associated with higher life satisfaction. Overall, positive attitudes toward aging may increase positive body image and life satisfaction among older adults, controlling for subjective financial and health status. The results of this study emphasize that we should not overlook the importance of positive body image in psychological well-being among older adults.

• Proceedings of the Technology Innovation Conference
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• 1999.06a
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• pp.85-97
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• 1999

Being the new paradigm of "knowledge based economy", knowledge asset get to be the key to evaluate the firm's value. For a instance, Scandia firstly informed the intellectual capital report with its own financial statements in 1994. Some financial institutions have emphasized the roles of knowledge assets in the evaluating firm's value, too. But the concept of knowledge asset is so extensively defined that the result of evaluation is not as much reliable as financial statements. As previous studies examined the firm-specific cases, the sectoral pattern of knowledge asset has been ignored and it cause the difficulty in the empirical study. Moreover, the objectivity of study is ambiguous. Therefore, we regards knowledge asset as a technological knowledge asset. Which is related to R&D(research & development) and technology. Because this definition is more measurable than others and can play a frontier role in evaluating the knowledge asset. We extract the criteria related to the technological knowledge asset through the survey of 'Scandia' and other previous studies and add other criteria, which explain the Korean-specific environments. We gather data from "Technological Innovation"(STEPI, 1997, 1999) and "The bibliography of Korean R&D institutes"(KITA,1998) and "the survey of listed company"(Daewoo Securities, 1998. 1999). As the results of empirical study, the variables which explain the financial value of firms do not reflect the 'technological knowledge asset' well. It results from the factors as followings. Firstly, instead of stock price the proxy measurement related to 'knowledge asset' is needed. Secondly, the sample is biased to the large scale firms so we'll collect samples more broadly. Finally, the concept of 'technological knowledge asset' is too narrow to explain the value of firm. We expect the result of this empirical study gives contribution to the evaluation of firms' value more exactly.

• International Journal of Fuzzy Logic and Intelligent Systems
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• v.11 no.4
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• pp.229-237
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• 2011

As smart phones have become widely adopted, they have brought about changes in individual lifestyles, as well as significant changes in the industry. As the mobile technology of smart phones has become associated with all areas of industry, it is not only accelerating innovation in other industries such as shopping, healthcare service, education, and finance, but is also creating new markets and business opportunities. The preparation of thorough security measures for smart phones is increasing in demand. While offering excellent mobility and convenience, smart phones can be exposed to a range of violation threats. In particular, it is necessary to make efforts to develop a security system that can preemptively cope with potential security threats in the banking service area, which requires a high level of reliability. This paper suggests a security reference model that is considered for the smart phone-based joint mobile banking development project being undertaken by the Bank of Korea in 2010. The purpose of this study is to make a security reference model for a reliable smart phone-based mobile financial service, by recognizing the specific security threats directed toward smart phones, and providing countermeasures to these security threats. The proposed mobile banking security reference model is useful in improving system security by systematically analyzing information security threats to the mobile financial service, and by presenting the guideline for the preparation of countermeasures.

• Journal of Families and Better Life
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• v.9 no.1 s.17
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• pp.179-186
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• 1991

본 연구는 미국 Utah주의 Logan시에 있는 유타주립대하(USU)Credit Union의 멤버들을 대상으로, 신용사용과 신용에 대한 태도가 그들의 경제적 만족도와 어느정도 관련이 있는지를 조사하였다. 연구는 1989년 3월에서 5월까지 걸쳐 USU Credit Union의 지원으로 이루어졌으며, 자료는 21세에서 65세까지의 멤버들 중 500명을 임의 추출하여 설문지 조사를 실시하여(설문지는 본 연구를 위한 문항과 Credit Union 멤버 Survey문항이 함께 이루어졌다) 그중 274명(54.8%)으 답변이 자료분석에 사용되었다. 대부분의 사람들은 집이나 차, 또는 교육비, 의료비에 신용을 사용하는데 긍정적 태도를 보였으며, 반수 이상의 사람들이 신용을 사용함으로써 수수료 또는 이자를 지불하고 있었다. 월평균 신용 납부액은 $643이였으며, 반수 이상의 응답자가 그들의 신용차입액에 대해 걱정하고 있는 반면, 4.4%의 응답자만이 신용을 사용하지 않고 있다고 대답했다. t-테스트, 변량분석, 그리고 상관관계 분석에 의해 경제적 만족도와 의미있는 관계를 가지고 있는 요인들이 단계별 다중 희귀분석에 이용되었는데, 그 결과 사람들의 신용부담액에 대한 근심도가 그 어느것보다도 경제적 만족도와 강하게 연관되어 있는 것으로 나타났다. 이는 과거의 조사들이 가정의 빚, 즉 신용부담액과 수입에 대한 비율로써 가정의 경제적 만족정도(financial well-being)를 측정해온 것에 반한 사실로서, 경제적 만족도는 개인의 주관적 측정인 신용부담액에 대한 근심도와 큰 관련이 있음을 보여주었다.

• Journal of Advanced Navigation Technology
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• v.16 no.5
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• pp.879-884
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• 2012

In accelerating the industrialization, human being have been frequently experiencing man-made crisis such as technology failures, financial problem as well as natural disaster. Emergency management system based on international standard can provide an organization with a framework for continual improvement to increase the possibility of enhancing anticipation, prevention and response as well. In this paper, we introduced the emergency management system design of various organizations for societal security network. In the first, the main role of ISO/TC223 is reviewed and then, current issues of under going standardization in ISO are also addressed. Finally, we have designed a efficient disaster prevention system to minimize the potential risk as well as to improve the organizational resilience.

• Korean Journal of Construction Engineering and Management
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• v.4 no.2 s.14
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• pp.99-108
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• 2003

Recently, the construction companies are forced to cut down the investment amount due to increasing financial problems caused by severe recession and restructuring in the financial market as well as the long-term depression of the construction industry. To overcome this type of problems, a great many efforts have been made. An alternative may be adopting the advanced financing methods. However, during the course of enforcing process of the financing methods, many problems are revealed without any proper solutions being proposed. Therefore, the fundamental problems need to be solved through comprehensive and systematic approach under the changing environment of construction financing. In this paper, as a result of reviewing some financing methods such as ABS, REITS, and Project Financing, multiple business strategies for construction companies to cope with the changing construction market are found in the sense of effectiveness in implementing construction projects. Further, this paper presents diversified financing methods for the effective practice of construction projects through combination of above mentioned methods, and also proposes improvement plans to strengthen the financing function for the construction industry.

• The Journal of the Korea Contents Association
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• v.14 no.5
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• pp.309-321
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• 2014

Existing research indicates that job design influences not only a worker's psychological well-being but also the individual and organizational performance. This study has been motivated by the need to provide useful implications for increasing the efficiency of business operations. The purpose of this research is to investigate the relationships between job characteristics and performance factors in the domestic financial industry. The conceptual framework has been developed based on Hackman & Oldham's job characteristics model and the related literature. We conducted a survey of employees in the domestic financial firms to test the conceptual model and hypotheses, and analyzed the data using the structured equation modeling method. The results of the empirical analysis indicate that the variety and autonomy of a job positively affect corporate innovation, confidence, and job satisfaction and that corporate innovation and job satisfaction positively influence job commitment. This research designed to examine the relationship between job characteristics and organizational performance will make a contribution to the improvement of business efficiency in our society.