Cultural goods is carrying nature and value above-mentioned a commodity to what a cultural element was commercialized. And it produced for the purpose of manufacture for popular sales and supply, and holding commercial character. Specially, cultural goods of a museum keeps a good memory to a sightseer, and broaden an educational experience, and the source of profit becomes it to a seller a producer. This cultural goods as they all include the artistic historical figurative background that they are displayed directly and got twisted up to collection have background which became a motive. Cultural goods can acquire cultural difference in globalization and have to be based on the soil of cultural heritage, starting around various cultural materials through practical value to a modern life. Internationally, cultural goods using a culture material development have competitiveness of nation as in it. Therefore, Baekje cultural goods need national and positive aid from the government with the customer satisfaction index considering the modern design, an age group, an internal and external commodity as the difficulty of various commodity development and managing museum shop. Furthermore, like overseas museum shop, if we are practically using on-off line, continuous promoting our commodity, and marketing strategy such as a membership system when buy our cultural goods, a special discount event etc., we can contribute to activate local economy as a museum shop when we have responsibility of the function and the part.
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.
The aim of this study is to understand the ethical struggles of Child Protective Service(CPS) social workers and to indicate some implications for future studies by conducting research focusing on their ethical dilemmas and decision-making. This study used qualitative methods, in particular the phenomenological approach and 14 in-depth semi-structured interviews with CPS social workers, and were conducted and analyzed using the procedures of Colaizzi(1978). This study looks at the following research questions: 1) What kind of ethical dilemmas do CPS social workers encounter? This means what ethical dilemmas do they directly or indirectly encounter because of policy or system inadequacies and huge caseloads. 2) How do the CPS social workers make decisions when they are faced with ethical dilemmas? Making the best decisions with all of their responsibilities and burdens is the focus of this question. This study suggests the following discussions: First, efforts to emphasize 'ethics' at CPS are needed. Second, proper policies and systems based on the Korean situation are needed so that CPS social workers won't have to face 'needless' ethical dilemmas. Third, an index of ethical problems or ethical codes is necessary because principles are important to those social workers who face ethical dilemmas. Fourth, an ethical committee that protects the CPS social workers by supporting their decisions and being responsible for them is needed. Last, a debriefing system that reduces a CPS social worker's psychological trauma caused by ethical dilemmas should be available.
Objectives: This study investigates the current state of consuming breakfast among elementary school students residing in Malang, East Java, Indonesia, and to identify factors that influence breakfast behavior. Methods: The research model was set up as per the health belief model, and slightly modified by adding the subjective normative factors of the theory of planned behavior. The survey was conducted from July 17 to August 15, 2017 using a questionnaire, after receiving the permission PNU IRB (2017_60_HR). Results: The subjects were 77 boys (49.4%) and 79 girls (50.6%) suffering from malnutrition with anemia (21.2%) and stunting ratio of Height for Age Z Score (HAZ) (11.5%). Furthermore, moderate weakness (14.8%) and overweight and obesity (12.3%) by Body Mass Index for Age Z Score (BMIZ) were coexistent. According to the results obtained for breakfast, 21.8% did not eat breakfast before school, with 18.8% of the reasons for skipping breakfast being attributed to lack of food. Even for subjects partaking breakfast, only about 10% had a good balanced diet. The average score of behavioral intention on eating breakfast was 2.60 ± 0.58. The perceived sensitivity, perceived severity, perceived benefits, and self-efficacy of the health belief model correlated with breakfast behavior. Of these, self-efficacy (β=0.447, R2=0.200) and perceived sensitivity (β=0.373, R2=0.139) had the greatest effect on breakfast behavior. Mother was the largest impact person among children. Conclusions: In order to increase the level of breakfast behavior intention among children surveyed in Indonesia, we determined the effectiveness by focus on education which helps the children recognize to be more likely to get sick when they don't have breakfast, and increase their confidence in ability to have breakfast on their own. We believe there is a necessity to seek ways to provide indirect intervention through mothers, as well as impart direct nutrition education to children.
Companies consider customers as an equity, which is expected to increase customer loyalty. However, customer loyalty does not linearly increase in real world by the customer equity always. This research investigates a mediating variable which influence the relationship between customer equity drivers and customer loyalty. We focus on customer value as a customer equity driver which is the most basic factor among customer equity drivers. We examine that online trust as a mediator between the customer value and customer loyalty in on online shopping mall context. Customer value consists of perceived convenience, quality, and price. Findings indicate that online trust mediates the relationship between customer value and customer loyalty. Especially, online trust perfectly mediates the perceived convenience and the perceived quality. The perceived convenience influences online trust most significantly and perceived quality and perceived price are following in the order of strength. Our results implicate that online trust is an important mediator of the relationship between customer equity and customer loyalty in online shopping mall context and need to be managed as a customer relationship management index to increase customer loyalty. In addition, perceived convenience is the most important factor to increase online trust in matured online market.
Searching a location of the copied video in video database, signatures should be robust to video reediting, channel noise, time variation of frame rate. Several kinds of signatures has been proposed. Ordinal signature, one of them, is difficult to describe the spatial characteristics of frame due to the site of fixed window, $N{\times}N$, which is compute the average gray value. In this paper, I studied an algorithm of sequence matching in video copy detection for the copyright protection, employing the R-tree index method for retrieval and suggesting a robust ordinal signatures for the original video clips and the same signatures of the pirated video. Robust ordinal has a 2-dimensional vector structures that has a strong to the noise and the variation of the frame rate. Also, it express as MBR form in search space of R-tree. Moreover, I focus on building a video copy detection method into which content publishers register their valuable digital content. The video copy detection algorithms compares the web content to the registered content and notifies the content owners of illegal copies. Experimental results show the proposed method is improve the video matching rate and it has a characteristics of signature suitable to the large video databases.
For technology level assessment of KIGAM World Class Laboratories (WCL) candidates, bibliometric and qualitative analysis was conducted on their research papers listed on the SCIE database during 2009-2012. For the six research areas of geoscience and mineral resources, a research excellence indicator was applied using a Modified Rank Normalized Impact Factor (mrnIF), which was introduced by Heo et al. (2008) and Cho (2013). The KIGAM research department in rare metals utilization had the highest score for Impact Factor (IF) per paper in 2012 but the groundwater department or the exploration geophysics department came first based on the position and the mrnIF. Applying the mrnIF, the KIGAM research department in groundwater achieved excellent results in 2009 and 2011 and the urban mine department or exploration geophysics department came first place in other years. In the groundwater area, the percentage of research papers over 80 or 90 mrnIF, using Cho (2013)'s research excellence index, was the highest in 2011. The Cho (2013)'s excellent research indicator, 20%, the ratio of over 90 mrnIF was matched in the urban mining area for the whole research period, 2009-2012, and in the groundwater area for several years except 2010. Qualitative analysis of research papers can show the technology level of research departments. KIGAM World Class Laboratories (WCL) candidates should focus on increasing the quality and the quantity of their research papers.
This study developed training program to educate professional workers for software industry with growing importance in this area as software industry takes more parts in Korean economy. Additionally, this study developed the program based on national competency standards(NCS) using structured on the job training(S-OJT), For this study, we reviewed economic index about software industry such as economic ratio and the influx of the workforce. Also literature review for S-OJT was conducted to explore its concept for better application of the concept to the program development. In addition, this study used training program development manual suggested by Korean Department of Labor. We selected specific job which needs training program to be developed based on thorough needs analysis for a company A. Previously developed NCS and other documents were reviewed and focus group interviews were conducted to find out core knowledge and skills for the job. 44 training programs were developed and objective of each program, hours, contents and methods were also suggested. Additionally detailed program name, education system, road map and operation strategy were developed and suggested. The result of this study is expected to contribute to other industry and jobs which are facing to the development of NCS based education program by suggesting detailed stage of development process. For more animated development of education program using NCS, the effect of the program should be tested in the future. For the test, appropriate evaluation methods and measures should be developed as well.
Rakkapao, Nitchamon;Promthet, Supannee;Moore, Malcolm A;Hurst, Cameron P
Asian Pacific Journal of Cancer Prevention
/
v.17
no.2
/
pp.851-856
/
2016
Background: Breast cancer is a major health problem among women around the world. Recent developments in screening and treatment have greatly improved the prognosis of patients with breast cancer in developed countries. However, in developing countries breast cancer mortality remains high.Breast cancer awareness is a first and important step in reducing breast cancer mortality. The development of a validated instrument to measure breast cancer awareness is crucial for the understanding and implementation of suitable health education programs to facilitate early deletion and minimize mortality. Objective: The objective of this study was to develop an instrument for the assessment of breast cancer awareness in Thai women. Materials and Methods: This methodological study was conducted in two stages: (1) literature searches and semi-structured interviews were conducted to generate items of the breast cancer awareness scale (B-CAS) which were subsequently examined for content and face validity, and (2) an exploration of the factor structure of the resulting instrument and an examination of its reliability. Data were collected using a self-administered questionnaire in Thai women aged 20-64 in August, 2015. Results: A total of 219 women (response rate 97.4 %) participated in this validation study. The B-CAS contains five domains with 53 items on breast cancer awareness: 1) knowledge of risk factors, 2) knowledge of signs and symptoms, 3) attitude to breast cancer prevention, 4) barriers of breast screening, and 5) health behavior related to breast cancer awareness. Items with a content validity index < 0.80 were excluded, and factor structure for the remaining items reflected the hypothesized five factor model. The scales based on all retained items was shown to have strongly internal consistency reliability (Cronbach's ${\alpha}=0.86$). Conclusions: The B-CAS provides good psychometric properties to assess breast cancer awareness in women. It can be used to examine breast cancer awareness in Thai women and it could lead to the development and evaluation of suitable educational interventions for raising breast cancer awareness. Future research should focus on further validating the B-CAS including an assessment of construct and criterion-based validity.
This study derives planning items and indicators that should be considered in order to activate public space in terms of the spatial characteristics of the public space was to analysis the importance in the public officials/academics and practitioners side. Derived in accordance with spatial planning topics characteristic of public space through previous research to them and after a detailed selection indicators in Christopher Alexander's Pattern Language was so lead through the FGI. Derived surface was subjected to the significance analysis AHP through the survey expert. For this study, the importance of the spatial characteristics of the public space are working professionals accessibility, publicity, connectivity, spatiality, amenity, placeness the order, public officials/academics accessibility, amenity, placeness, connectivity, spatiality, publicity the order. In addition, professionals working in the comprehensive analysis of the most important priority was to recognize the hierarchy of open space, public officials/academics appeared to have an open space on the street the most important. The results obtained in this study will be used as an index that can be used in planning and evaluation for consideration of the next active public space.
본 웹사이트에 게시된 이메일 주소가 전자우편 수집 프로그램이나
그 밖의 기술적 장치를 이용하여 무단으로 수집되는 것을 거부하며,
이를 위반시 정보통신망법에 의해 형사 처벌됨을 유념하시기 바랍니다.
[게시일 2004년 10월 1일]
이용약관
제 1 장 총칙
제 1 조 (목적)
이 이용약관은 KoreaScience 홈페이지(이하 “당 사이트”)에서 제공하는 인터넷 서비스(이하 '서비스')의 가입조건 및 이용에 관한 제반 사항과 기타 필요한 사항을 구체적으로 규정함을 목적으로 합니다.
제 2 조 (용어의 정의)
① "이용자"라 함은 당 사이트에 접속하여 이 약관에 따라 당 사이트가 제공하는 서비스를 받는 회원 및 비회원을
말합니다.
② "회원"이라 함은 서비스를 이용하기 위하여 당 사이트에 개인정보를 제공하여 아이디(ID)와 비밀번호를 부여
받은 자를 말합니다.
③ "회원 아이디(ID)"라 함은 회원의 식별 및 서비스 이용을 위하여 자신이 선정한 문자 및 숫자의 조합을
말합니다.
④ "비밀번호(패스워드)"라 함은 회원이 자신의 비밀보호를 위하여 선정한 문자 및 숫자의 조합을 말합니다.
제 3 조 (이용약관의 효력 및 변경)
① 이 약관은 당 사이트에 게시하거나 기타의 방법으로 회원에게 공지함으로써 효력이 발생합니다.
② 당 사이트는 이 약관을 개정할 경우에 적용일자 및 개정사유를 명시하여 현행 약관과 함께 당 사이트의
초기화면에 그 적용일자 7일 이전부터 적용일자 전일까지 공지합니다. 다만, 회원에게 불리하게 약관내용을
변경하는 경우에는 최소한 30일 이상의 사전 유예기간을 두고 공지합니다. 이 경우 당 사이트는 개정 전
내용과 개정 후 내용을 명확하게 비교하여 이용자가 알기 쉽도록 표시합니다.
제 4 조(약관 외 준칙)
① 이 약관은 당 사이트가 제공하는 서비스에 관한 이용안내와 함께 적용됩니다.
② 이 약관에 명시되지 아니한 사항은 관계법령의 규정이 적용됩니다.
제 2 장 이용계약의 체결
제 5 조 (이용계약의 성립 등)
① 이용계약은 이용고객이 당 사이트가 정한 약관에 「동의합니다」를 선택하고, 당 사이트가 정한
온라인신청양식을 작성하여 서비스 이용을 신청한 후, 당 사이트가 이를 승낙함으로써 성립합니다.
② 제1항의 승낙은 당 사이트가 제공하는 과학기술정보검색, 맞춤정보, 서지정보 등 다른 서비스의 이용승낙을
포함합니다.
제 6 조 (회원가입)
서비스를 이용하고자 하는 고객은 당 사이트에서 정한 회원가입양식에 개인정보를 기재하여 가입을 하여야 합니다.
제 7 조 (개인정보의 보호 및 사용)
당 사이트는 관계법령이 정하는 바에 따라 회원 등록정보를 포함한 회원의 개인정보를 보호하기 위해 노력합니다. 회원 개인정보의 보호 및 사용에 대해서는 관련법령 및 당 사이트의 개인정보 보호정책이 적용됩니다.
제 8 조 (이용 신청의 승낙과 제한)
① 당 사이트는 제6조의 규정에 의한 이용신청고객에 대하여 서비스 이용을 승낙합니다.
② 당 사이트는 아래사항에 해당하는 경우에 대해서 승낙하지 아니 합니다.
- 이용계약 신청서의 내용을 허위로 기재한 경우
- 기타 규정한 제반사항을 위반하며 신청하는 경우
제 9 조 (회원 ID 부여 및 변경 등)
① 당 사이트는 이용고객에 대하여 약관에 정하는 바에 따라 자신이 선정한 회원 ID를 부여합니다.
② 회원 ID는 원칙적으로 변경이 불가하며 부득이한 사유로 인하여 변경 하고자 하는 경우에는 해당 ID를
해지하고 재가입해야 합니다.
③ 기타 회원 개인정보 관리 및 변경 등에 관한 사항은 서비스별 안내에 정하는 바에 의합니다.
제 3 장 계약 당사자의 의무
제 10 조 (KISTI의 의무)
① 당 사이트는 이용고객이 희망한 서비스 제공 개시일에 특별한 사정이 없는 한 서비스를 이용할 수 있도록
하여야 합니다.
② 당 사이트는 개인정보 보호를 위해 보안시스템을 구축하며 개인정보 보호정책을 공시하고 준수합니다.
③ 당 사이트는 회원으로부터 제기되는 의견이나 불만이 정당하다고 객관적으로 인정될 경우에는 적절한 절차를
거쳐 즉시 처리하여야 합니다. 다만, 즉시 처리가 곤란한 경우는 회원에게 그 사유와 처리일정을 통보하여야
합니다.
제 11 조 (회원의 의무)
① 이용자는 회원가입 신청 또는 회원정보 변경 시 실명으로 모든 사항을 사실에 근거하여 작성하여야 하며,
허위 또는 타인의 정보를 등록할 경우 일체의 권리를 주장할 수 없습니다.
② 당 사이트가 관계법령 및 개인정보 보호정책에 의거하여 그 책임을 지는 경우를 제외하고 회원에게 부여된
ID의 비밀번호 관리소홀, 부정사용에 의하여 발생하는 모든 결과에 대한 책임은 회원에게 있습니다.
③ 회원은 당 사이트 및 제 3자의 지적 재산권을 침해해서는 안 됩니다.
제 4 장 서비스의 이용
제 12 조 (서비스 이용 시간)
① 서비스 이용은 당 사이트의 업무상 또는 기술상 특별한 지장이 없는 한 연중무휴, 1일 24시간 운영을
원칙으로 합니다. 단, 당 사이트는 시스템 정기점검, 증설 및 교체를 위해 당 사이트가 정한 날이나 시간에
서비스를 일시 중단할 수 있으며, 예정되어 있는 작업으로 인한 서비스 일시중단은 당 사이트 홈페이지를
통해 사전에 공지합니다.
② 당 사이트는 서비스를 특정범위로 분할하여 각 범위별로 이용가능시간을 별도로 지정할 수 있습니다. 다만
이 경우 그 내용을 공지합니다.
제 13 조 (홈페이지 저작권)
① NDSL에서 제공하는 모든 저작물의 저작권은 원저작자에게 있으며, KISTI는 복제/배포/전송권을 확보하고
있습니다.
② NDSL에서 제공하는 콘텐츠를 상업적 및 기타 영리목적으로 복제/배포/전송할 경우 사전에 KISTI의 허락을
받아야 합니다.
③ NDSL에서 제공하는 콘텐츠를 보도, 비평, 교육, 연구 등을 위하여 정당한 범위 안에서 공정한 관행에
합치되게 인용할 수 있습니다.
④ NDSL에서 제공하는 콘텐츠를 무단 복제, 전송, 배포 기타 저작권법에 위반되는 방법으로 이용할 경우
저작권법 제136조에 따라 5년 이하의 징역 또는 5천만 원 이하의 벌금에 처해질 수 있습니다.
제 14 조 (유료서비스)
① 당 사이트 및 협력기관이 정한 유료서비스(원문복사 등)는 별도로 정해진 바에 따르며, 변경사항은 시행 전에
당 사이트 홈페이지를 통하여 회원에게 공지합니다.
② 유료서비스를 이용하려는 회원은 정해진 요금체계에 따라 요금을 납부해야 합니다.
제 5 장 계약 해지 및 이용 제한
제 15 조 (계약 해지)
회원이 이용계약을 해지하고자 하는 때에는 [가입해지] 메뉴를 이용해 직접 해지해야 합니다.
제 16 조 (서비스 이용제한)
① 당 사이트는 회원이 서비스 이용내용에 있어서 본 약관 제 11조 내용을 위반하거나, 다음 각 호에 해당하는
경우 서비스 이용을 제한할 수 있습니다.
- 2년 이상 서비스를 이용한 적이 없는 경우
- 기타 정상적인 서비스 운영에 방해가 될 경우
② 상기 이용제한 규정에 따라 서비스를 이용하는 회원에게 서비스 이용에 대하여 별도 공지 없이 서비스 이용의
일시정지, 이용계약 해지 할 수 있습니다.
제 17 조 (전자우편주소 수집 금지)
회원은 전자우편주소 추출기 등을 이용하여 전자우편주소를 수집 또는 제3자에게 제공할 수 없습니다.
제 6 장 손해배상 및 기타사항
제 18 조 (손해배상)
당 사이트는 무료로 제공되는 서비스와 관련하여 회원에게 어떠한 손해가 발생하더라도 당 사이트가 고의 또는 과실로 인한 손해발생을 제외하고는 이에 대하여 책임을 부담하지 아니합니다.
제 19 조 (관할 법원)
서비스 이용으로 발생한 분쟁에 대해 소송이 제기되는 경우 민사 소송법상의 관할 법원에 제기합니다.
[부 칙]
1. (시행일) 이 약관은 2016년 9월 5일부터 적용되며, 종전 약관은 본 약관으로 대체되며, 개정된 약관의 적용일 이전 가입자도 개정된 약관의 적용을 받습니다.