• The Journal of the Korea Contents Association
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• v.10 no.10
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• pp.334-350
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• 2010

This study aims at investigating the possible effects on the tax accounting practices stemming from adopting the IFRS in financial reporting process. It also seeks for policy implications to help alleviate practical conflicts likely to arise from the inconsistencies between the existing tax law and the tax related IFRS provisions. The results of the survey analysis are summarized as follows: firstly, majority opinion is opposed to the fair value based revaluation of property assets as well as the application of immediate recognition of foreign currency translation gains/losses. It favors the existing provision on asset securitization which adopts sales transaction view. Secondly, most of the respondents oppose the proposed amendments which allows dual classification of lease contracts on the ground. Third, functional currency appears acceptable on a conceptual level, even though a deep concern is expressed regarding the practical feasibility of computing taxable income using financial statements translated on the basis of functional currency on a practical viewpoint. Fourth, many respondents support the existing convention of recognizing depreciation expenses for taxation purposes and are in favor of the separation of accounting and tax books on a long-term basis. Fifth, the majority opinion approves the maintenance of existing tax reconciliation system and the recognition of expenses related with the doubtful accounts on reporting basis. Finally, a concern is raised with regard to the added burden of practical job loads needed to comply with the proposed amendments.

• Journal of Arbitration Studies
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• v.22 no.2
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• pp.53-77
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• 2012

Competence-competence refers to an arbitratorpower to determine whether he or she has jurisdiction to decide a controversy. Although arbitrators power to rule on their own jurisdiction is generally recognized throughout the world, in the United States, neither the courts nor legislative bodies have recognized its significance or the reasoning behind its widespread adoption. Section 3 of the Federal Arbitration Act (FAA) is notorious among arbitration statues for its failure to incorporate competence-competence. When courts rule on an issue of competence-competence, it is referred to as a question of who decides the arbitrability of the case. In the United States, the use of competence-competence as a term of art is still limited to scholarly writings. The answer to the competence-competence inquiry is found in an interpretation of section 3 of the FAA which empowers the courts to decide arbitrability issues. The cases of the Supreme Court and most commentators interpreted sections 2 and 3 of the FAA as conferring issues of arbitrability on the federal courts, including the ability to rule on the validity and scope of the arbitral agreement. Traditionally, United States courts have denied the competence-competence to arbitral tribunal. Recently, however, they have confounded the rules by placing primary importance on the arbitration agreement between the parties. The Supreme Court, in a series of cases, has underscored the necessity of giving full effect to the intentions of the parties as expressed in their agreement to arbitrate. The result of the Supreme Court's emphasis on contractualism in determining the issue of arbitrability is most evident in the Courtdecision in the First Options case. Under First Options, courts are to decide arbitrability issues unless there is a clear and unmistakable contractual assignment of these issues to the tribunal itself. The Court is appraised that it has attempted to compromise between contractual freedom in the arbitration setting and the rule of law that is necessary in a society that depends on the concept of ordered liberty. In the decision in Howsam, the Court clarified the definition of arbitrability by attempting to draw a clear line between questions of arbitrability that are to be decided by courts and those matters that bear on the allocation of decisions between courts and arbitrators but are not questions of arbitrability.

• Education of Primary School Mathematics
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• v.4 no.2
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• pp.111-125
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• 2000

This paper presents cross-national perspectives on challenges in implementing current mathematics education reform ideals. This paper includes detailed qualitative descriptions of mathematics instruction from unevenly successful second-grade classrooms both in Koran and in the U. S with regared to reform recommendations. Despits dramatic differences in mathematics achivement between Korean and the U.S student. problems in both countries with regard to mathematics education are perceived to be very similar. The shared problems have a common origin in teacher-centered instruction. Educational leaders in both countries have persistently attempted to change the teacher-centered pedagogy to a student-centered approach. Many teachers report familiarity with and adherence to reform ideas, but their actual classroom teaching practices do not reflect the full implications of the reform ideals. Given the challenges in implementing reform, this study explored the breakdown that may occur between teachers adoption of reform objectives and their successful incorporation of reform ideals by comparing and contrasting two reform-oriented classrooms in both countries. This comparison and contrast provided a unique opportunity to reflect on possible subtle but crucial issues with regard to reform implementation. Thus, this study departed from past international comparisons in which the common objective has been to compare general social norma of typical mathematics classes across countries. This study was and exploratory, qualitative, comparative case study using grounded theory methodology based on constant comparative analysis for which the primary data sources were classroom video recordings and transcripts. The Korean portion of this study was conducted by the team of four researchers, including the author. The U.S portion of this study and a brief joint analysis were conducted by the author. This study compared and contrasted the classroom general social norms and sociomathematical norms of two Korean and two U.S second-grade teachers who aspired to implement reform. The two classrooms in each country were chosen because of their unequal success in activating the reform recommendation. Four mathematics lessons were videotaped from Korean classes, whereas fourteen lessons were videotaped from the U.S. classes. Intensive interviews were conducted with each teacher. The two classes within each country established similar participation patterns but very different sociomathematical norms. In both classes open-ended questioning, collaborative group work, and students own problem solving constituted the primary modes of classroom participation. However in one class mathematical significance was constituted as using standard algorithm with accuracy, whereas the other established a focus on providing reasonable and convincing arguments. Given these different mathematical foci, the students in the latter class had more opportunities to develop conceptual understanding than their counterparts. The similarities and differences to between the two teaching practices within each country clearly show that students learning opportunities do not arise social norms of a classroom community. Instead, they are closely related to its sociomathematical norms. Thus this study suggests that reform efforts highlight the importance of sociomathematical norms that established in the classroom microculture. This study also provides a more caution for the Korean reform movement than for its U.S. counterpart.

• Journal of Korean Theatre Studies Association
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• no.48
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• pp.85-125
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• 2012

Geun Hyung Park is one of the playwrights who consistently pursues his unique world of play. One of the characteristics that is constantly discovered in Park's plays is the motif of 'family.' Park chooses family as the motif in most of his work. Park particularly emphasizes 'family life' rather than 'individual life' to focus on the internal problems of families. Therefore, the motif of family in Park's plays takes a very important position in the content and theme. The Korean society imposes unique value on families and possesses a strictly obstinate family ideology. Park observes distorted family relations or individuals who cannot be happy within their families to identify the problems related to the family ideology that is deeply rooted in the Korean society. This is one of the important backgrounds for which Park is constantly dealing with 'family life.' This study selected five of Park's most famous plays to specifically examine Park's critical understanding of family ideology. First, his criticizes extreme family egoism by depicting a family that cannibalizes people to keep the family full. Park chooses 'absurd time and space' and the extreme subject of 'human flesh' to warn his audiences about the awful consequences of family egoism. His , which is the only piece that deals with family history among the five pieces selected, criticizes Korea's unique family-centered ideology by humorously depicting the history of the Cho family that is all about maintaining and worshipping the its clan. He reveals the unethical and hypocritical attitudes of the Cho family for the audiences to reconsider the family-centered ideology of the Korean society. In , he talks about the son and the father who lose his ethical authority and fail to perform his paternal responsibilities to criticize the traditional family ideology of patriarchism and suggests the pessimistic future of patriarchism. contrasts a blood-related family with an irresponsible father and a quasi-family to criticize the identity of blood-related families. In , Park depicts a 'smelly house' of a family in agonizing relations to deny the family myth and the maternal myth. He clearly shows how the ideals of family myth and maternal myth are distant from the reality. In result of this study, Park's criticism of family ideology appears in various forms. He comprehensively criticizes both the general family problems and the unique family issues of Korea. The family ideology of Korea is currently undergoing a radical change. It has been long since the traditional family ideologies have exposed problems to show the signs of crisis. Also, there have emerged various forms of families, including single-parent families, one-person families, adoption families, and multi-cultural families. In this respect, Park's critical understanding of family ideologies allows you to see the obvious family forms from a new perspective and greatly contributes to awakening the essential questions about families. Park's work is noticeable among the various artistic and literature pieces that deal with family issues because of his extraordinary skills to capture the key issues inherent in the problems of family ideologies.

• The Korean Journal of Archival Studies
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• no.54
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• pp.81-109
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• 2017

This study suggests an analysis of the reviews provided by international archival professionals on the RiC-CM draft published by ICA EGAD. Some implications for the Korean archival management environment were also suggested. Some professional reviews were accessible through the internet. Italian archival professionals held workshops at various levels for the analysis and discussion of the draft. Duranti, the project director of InterPARES, also gave opinions about the draft in cluding the perspective of digital preservation. In the review of Artefactual, the draft was discussed in terms of system implementation. Reed, the director of Recordkeeping Innovation, also gave a feedback based on the record management experiences in Australia. Some implications can be suggested based on these professional opinions. First, we should try to build a test bed for the adoption of RiC to archival description in the Korean environment. Second, a minimum level of data elements that can secure authenticity and integrity will also be needed. Third and lastly, rich authority data for agents and functions related to archival records and records groups are essential to take full advantage of the standard.

• Journal of the Korean Society of Costume
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• v.39
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• pp.113-123
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• 1998

This study focuses on the effects of the clothes worn by kisaeng; courtesans trained in singing and dancing, on changes in female psychology as reflected in general women's fashions during the later years of the Chosun dynasty. During this period, the social order had broken down considerable, due in part to the introduction of Roman Catholicism, and in part to the actions of Sil-hak, who emphasized open-ness and practicality in the organization of social affairs. This freer social environment disrup-ted the established social hierarchies. The kisaeng were among the first to respond to the new social mores by adopting more colorful, sensual, and individualized fashions. Their social position allowed them to reflect the new aesthetics of the time right away. Those aesthetics seemed to lay great emphasis on the artistic effects of contrast. The kisaeng would adorn their heads with large Kache (an elaborate wig or hairdo typically reserved for use by women in full formal dress). In contrast to this conspicuous hairstyle, they typically wore very tight-fitting Jogori (short-cropped Korean traditional jackets for women) around their upper torsos. The long skirts emerging from beneath these short jackets would typically flare out dramatically, with the aid of petticoats. However, these skirts would be bound at the waist with a sash, increasing the sexual suggestiveness of the clothing by drawing at-tention to the hips, and by exposing the bottom frills of the petticoats, or the wide pantal-oons and other undergarments the kisaeng wore to add volume to their skirts. The relative freedom enjoyed by the kisaeng to experiment with new fashions was not widely shared by most women. This generated envy from women of the noble classes, who were more bound by convention, and restrained from adopting such a mode of dress. It also generated envy from women of the humble classes, who saw the kisaeng as working little for their wealth, and yet dressing every day in finery that the average women would only ever be able to afford on her wedding day. This envy directed at the relative freedom/wealth of the kisaeng by women who faced greater socioeconomic constraints was given cultural expression through the adoption of elements of the kisaeng's fashion in the fashions of both noblewomen and humble women in old korea. The luxurious Kache sported by the kisaeng had in fact been borrowed from the habitual attire of upper-class women. So to distinguish themeselves from the kisaeng, they began to abandon these elaborate hairstyles in favor of traditional ceremonial hoods (Nel-ul-a thin black women's hood) and coronets (Suegaechima). This supposed reaction to the abuse of the Kache by the kisaeng still remained influenced by the kisaeng still remained influence by the kisaeng, however, as these headdresses became adorned with many more jewels and decorations, in imitation of the kisaeng's adaptations of the coronet. At the same time, noblewomen began sporting the Jangwue ; a headdress previously worn only by kisaeng and lower class women, and lower class women were then permitted to wear the Kache at weddings. All women behan to wear shorter, tighter Jogori jackets, and to add volume to their skirts. They also attached frills to their under-garments in imitation of the kisaeng's exposed petticoats and pantaloons. The impact of kisaeng fashions was thus deep and widespread, and can be understood as an expression of women's longing for freedom from socioeconomic constraints in the late Chosun dynasty. This study adopts an interdisciplinary ap-proach to the understanding of historical changes in women's fashions. Such interdisciplinary work can greatly enrich the study of fashion, often narrowly focused on clothing morphology and broad generalizations about society. For this reason, specific dynamics of feminine psychology in the late Chosun dynasty were elaborated in this study, to provide a deeper under-standing of the changes in fashion underpinned by them. If more such detailed analyses are undertaken, a whole new understanding of changes in fashion can be generated, and perhaps a transformation of the field of fashion history can be ultimately achieved.

• The Journal of Industrial Distribution & Business
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• v.2 no.2
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• pp.15-24
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• 2011

Modern enterprises should concentrate their efforts on continuous improvements in focusing their development in the core areas of business and to reduce their expenses and to enhance the quality of service for customers. The enterprises should focus on their core business while outsourcing the non-core areas of business to external specialists for the purpose of reducing cost. In South Korea, the enterprises are becoming increasingly interested in outsourcing their logistics function, especially in using IT technologies to the 3PL. The underlying reason for this trend is because the logistics costs of Korean businesses are much higher than that of other advanced countries. This higher logistic costs weakens the price competitiveness of Korean companies in the overseas export markets and even dampening the balance of international trade. Domestically, the higher logistics costs have the effect of raising prices in the local markets and thus affecting the local economy. Therefore a solution is urgently needed to save the logistics costs for the Korean companies in the interest of increasing national competitiveness. Outsourcing to the 3PL is becoming an attraction solution to this problem. Thanks to the increasing supply of professional logistics companies, many of the enterprises are switching to the Third Party Logistics. Nevertheless the enterprises do not yet utilize the integrated third-party logistics services on a full scale. This study analyzes present conditions and problems of the domestic third-party logistics market and suggests directions for future development. To solve the problems in the domestic third-party logistics market, four actions are recommended. First there should be new supporting policies in the laws and regulations and a system for small and medium sized companies to grow. Solutions to structural problems such as abnormal multilevel merchandising, illegal operation of private cars, and freight dumping should be implemented concurrently. Furthermore, standards for new companies entry into the market should be enhanced to allow only the competitive distribution companies to enter the market. Second, development of variety of educational programs is needed through establishing human-resource development system and specialized formal educational institution focused on this market. Third, the third party distribution companies, which seek long-term relationships with the owners of goods, should endeavor to strengthen their communications capability. Fourth, adoption of high-tech distribution system and the advent of U-Logistics, making use of RFID is urgent. This study has the limitation of objectivity because it does not include various comparative case studies about companies relating to the Third Party Logistics and domestic franchise companies. However, this study is significant to the extent that it analyzes the general present conditions and the problems of domestic Third Party Logistics and suggests recommendations for revitalization of Third Party Logistics. For future studies, analyzing the successful cases of international third party logistics companies' empirical data and studying the application into domestic franchise companies would improve the objectivity of the results. This would assist the domestic third party logistics companies not only to perform excellent domestic logistics function but also to enter into the global market for international logistics.

• Asia pacific journal of information systems
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• v.18 no.2
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• pp.41-72
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• 2008

The purpose of this study is the investigation of the effects of user participation, network effect, social influence, and usefulness on stickiness and continued use on Internet communities. In this research, stickiness refers to repeat visit and visit duration to an Internet community. Continued use means the willingness to continue to use an Internet community in the future. Internet community-based companies can earn money through selling the digital contents such as game, music, and avatar, advertizing on internet site, or offering an affiliate marketing. For such money making, stickiness and continued use of Internet users is much more important than the number of Internet users. We tried to answer following three questions. Fist, what is the effects of user participation on stickiness and continued use on Internet communities? Second, by what is user participation formed? Third, are network effect, social influence, and usefulness that was significant at prior research about technology acceptance model(TAM) still significant on internet communities? In this study, user participation, network effect, social influence, and usefulness are independent variables, stickiness is mediating variable, and continued use is dependent variable. Among independent variables, we are focused on user participation. User participation means that Internet user participates in the development of Internet community site (called mini-hompy or blog in Korea). User participation was studied from 1970 to 1997 at the research area of information system. But since 1997 when Internet started to spread to the public, user participation has hardly been studied. Given the importance of user participation at the success of Internet-based companies, it is very meaningful to study the research topic of user participation. To test the proposed model, we used a data set generated from the survey. The survey instrument was designed on the basis of a comprehensive literature review and interviews of experts, and was refined through several rounds of pretests, revisions, and pilot tests. The respondents of survey were the undergraduates and the graduate students who mainly used Internet communities. Data analysis was conducted using 217 respondents(response rate, 97.7 percent). We used structural equation modeling(SEM) implemented in partial least square(PLS). We chose PLS for two reason. First, our model has formative constructs. PLS uses components-based algorithm and can estimated formative constructs. Second, PLS is more appropriate when the research model is in an early stage of development. A review of the literature suggests that empirical tests of user participation is still sparse. The test of model was executed in the order of three research questions. First user participation had the direct effects on stickiness(${\beta}$=0.150, p<0.01) and continued use (${\beta}$=0.119, p<0.05). And user participation, as a partial mediation model, had a indirect effect on continued use mediated through stickiness (${\beta}$=0.007, p<0.05). Second, optional participation and prosuming participation significantly formed user participation. Optional participation, with a path magnitude as high as 0.986 (p<0.001), is a key determinant for the strength of user participation. Third, Network effect (${\beta}$=0.236, p<0.001). social influence (${\beta}$=0.135, p<0.05), and usefulness (${\beta}$=0.343, p<0.001) had directly significant impacts on stickiness. But network effect and social influence, as a full mediation model, had both indirectly significant impacts on continued use mediated through stickiness (${\beta}$=0.11, p<0.001, and ${\beta}$=0.063, p<0.05, respectively). Compared with this result, usefulness, as a partial mediation model, had a direct impact on continued use and a indirect impact on continued use mediated through stickiness. This study has three contributions. First this is the first empirical study showing that user participation is the significant driver of continued use. The researchers of information system have hardly studies user participation since late 1990s. And the researchers of marketing have studied a few lately. Second, this study enhanced the understanding of user participation. Up to recently, user participation has been studied from the bipolar viewpoint of participation v.s non-participation. Also, even the study on participation has been studied from the point of limited optional participation. But, this study proved the existence of prosuming participation to design and produce products or services, besides optional participation. And this study empirically proved that optional participation and prosuming participation were the key determinant for user participation. Third, our study compliments traditional studies of TAM. According prior literature about of TAM, the constructs of network effect, social influence, and usefulness had effects on the technology adoption. This study proved that these constructs still are significant on Internet communities.

• Progress in Medical Physics
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• v.26 no.4
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• pp.250-257
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• 2015

Multi-leaf collimator (MLC) systems are frequently used to deliver photon-based radiation, and allow conformal shaping of treatment beams. Many proton beam centers currently make use of aperture and snout systems, which involve use of a snout to shape and focus the proton beam, a brass aperture to modify field shape, and an acrylic compensator to modulate depth. However, it needs a lot of time and cost of preparing treatment, therefore, we developed the manual MLC for solving this problem. This study was carried out with the intent of designing an MLC system as an alternative to an aperture block system. Radio-activation and dose due to primary proton beam leakage and the presence of secondary neutrons were taken into account during these iterations. Analytical calculations were used to study the effects of leaf material on activation. We have fabricated tray model for adoption with a wobbling snout ($30{\times}40cm^2$) system which used uniform scanning beam. We designed the manual MLC and tray and can reduce the cost and time for treatment. After leakage test of new tray, we upgrade the tray with brass and made the safety tool. First, we have tested the radio-activation with usually brass and new brass for new manual MLC. It shows similar behavior and decay trend. In addition, we have measured the leakage test of a gantry with new tray and MLC tray, while we exposed the high energy with full modulation process on film dosimetry. The radiation leakage is less than 1%. From these results, we have developed the design of the tray and upgrade for safety. Through the radio-activation behavior, we figure out the proton beam leakage level of safety, where there detects the secondary particle, including neutron. After developing new design of the tray, it will be able to reduce the time and cost of proton treatment. Finally, we have applied in clinic test with original brass aperture and manual MLC and calculated the gamma index, 99.74% between them.