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A Study on the policy of activate Baekje Cultural goods -focus on Gongju-Buyeo national museum- (백제문화상품 활성화 정책에 관한 연구 -공주.부여 국립박물관 중심으로-)

  • Shin, Dae-Teak;Park, Seung-Chul
    • Journal of Digital Convergence
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    • v.10 no.5
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    • pp.333-338
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    • 2012
  • 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.

The Impact of K-IFRS Adoption on Accounting Conservatism: Focus on Distribution Companies (한국채택국제회계기준(K-IFRS)의 도입이 보수주의에 미치는 영향: 유통기업들을 중심으로 (초기 일시적 적응 현상))

  • Noh, Gil-Kwan;Kim, Dong-Il
    • 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.

A Study on Social Worker's Ethical Dilemmas and Decision-Making at the Korean Child Protection Agency (아동보호전문기관 사회복지사의 윤리적 딜레마와 의사결정에 관한 연구)

  • Lee, Se-Won
    • Korean Journal of Social Welfare
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    • v.60 no.1
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    • pp.53-76
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    • 2008
  • 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.

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Analysis of Factors Affecting Breakfast Eating Behavior of Children in Indonesia: An Application of the Health Belief Model (인도네시아 아동들의 아침식사하기에 영향을 미치는 요인 분석 -건강신념모델을 이용하여-)

  • Kang, Ran Yi;Lee, Soo Jin;Ryu, Ho Kyung
    • Korean Journal of Community Nutrition
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    • v.25 no.1
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    • pp.1-12
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    • 2020
  • 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.

The Effect of Customer Value on Online Shopping Mall: The Moderating Role of Trust (온라인 쇼핑몰환경에서 고객가치가 로열티에 미치는 영향: 신뢰의 매개영향을 중심으로)

  • Lee, Ju-Min;Kim, Hyung-Su
    • CRM연구
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    • v.2 no.1
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    • pp.15-32
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    • 2009
  • 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.

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Video Matching Algorithm of Content-Based Video Copy Detection for Copyright Protection (저작권보호를 위한 내용기반 비디오 복사검출의 비디오 정합 알고리즘)

  • Hyun, Ki-Ho
    • Journal of Korea Multimedia Society
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    • v.11 no.3
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    • pp.315-322
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    • 2008
  • 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.

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Qualitative Analysis of Research Papers of KIGAM World Class Laboratories (WCL) Candidates (논문 질적평가를 통한 KIGAM 세계수준 후보연구실 기술수준 평가)

  • Ahn, Eun-Young
    • Economic and Environmental Geology
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    • v.47 no.3
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    • pp.227-235
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    • 2014
  • 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.

Development of S-OJT training program for a Software Company based on National Competency Standards(NCS): A Case of Firm A (소프트웨어 산업의 NCS 기반 S-OJT 교육과정개발: A기업을 중심으로)

  • Rha, Hyun-Mi;Shim, Ji-Hyun
    • 대한공업교육학회지
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    • v.39 no.2
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    • pp.81-100
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    • 2014
  • 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.

Development of a Breast Cancer Awareness Scale for Thai Women: Moving towards a Validated Measure

  • Rakkapao, Nitchamon;Promthet, Supannee;Moore, Malcolm A;Hurst, Cameron P
    • Asian Pacific Journal of Cancer Prevention
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    • v.17 no.2
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    • pp.851-856
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    • 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.

Planning Indicators for Spatial Characteristics Evaluation of Urban Public Space - the Weight Analysis for Activation of Public Space (도시 공공공간의 공간적 특성 평가를 위한 계획 지표 연구 - 공공공간 활성화를 위한 중요도 분석)

  • Lee, Hoon-Gill;Lee, Joo-Hyung
    • The Journal of the Korea Contents Association
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    • v.15 no.9
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    • pp.588-598
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    • 2015
  • 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.