• The Journal of Economics, Marketing and Management
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• v.5 no.2
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• pp.10-32
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• 2017

The landscape of corporate reporting is changing quickly. The concepts, elements and principles that characterize the way organizations plan, manage and report their annual performances are currently being questioned, debated, and redesigned throughout the world. However, widening the scope of corporate performance and reporting is a major issue. Research needs to bridge the gap between social and financial performance by considering corporate performance in a wider perspective. At base, IR is a relatively new but powerful idea: enhancing the way organizations think, plan and report the story of their business. Organizations are using IR to communicate a clear, concise, integrated story that explains how all of their resources are creating value. This paper examines the rise of what has been widely claimed to represent a new and striking future for corporate reporting, namely the notion of "Integrated Reporting" (IR). Unfortunately, there is poor empirical research work undertaken which has focused on published integrated reports. This research study provides initial analysis of the content and structure of the corporate integrated reports published in 2013 and available on the International Integrated Reporting Council (IIRC) Emerging Examples Database. As part of this study, Integrated Reports were analyzed for company information, report information and report content. Moreover, they were also evaluated as to the extent these adhered to the integrated reporting (IR) Guiding Principles, Content Elements, and the multiple capitals model. Findings of this study indicate that "early integrated reports were mostly lengthy, fail to adhere to all the guiding principles, and covered four of the six capitals suggested." At present, no universally accepted global framework for IR exists and it is still largely a voluntary practice. We believe that IR of both financial and non-financial performance should be made mandatory, and it should become a universal practice for all the global listed companies within the next 5-10 years.

• The Korean Journal of Community Living Science
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• v.17 no.1
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• pp.109-122
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• 2006

As we encounter the global and localized era, the development operations on a regional level are in active promotion. This manuscript has been completed with the purpose of probing for course of action in lifelong learning movement in terms of activating and developing of local communities. For this, the comparative analysis of practiced cases in America's community school movement, Japan's movement for establishing lifelong learning village and Sweden's study circle movement have been made. For the analytical frame of the comparison, the actual results on background of promotion, themes for practice, details of practice, methods for practice of local community centered lifelong learning movement have been applied. As a result of analysis, the local community centered lifelong learning movement has been promoted to break each country's social and economic crisis and to activate the local community. The promotion of each operation has been accomplished with the support of specific organization and the participants were the citizens of the local community. Also, the details of practice are composed of operating the people-centered lifelong learning program, cooperative learning by local citizens and local community realization activity. The details of education is closely related with the life of learners. Therefore, the lifelong movement for the activation of local community hereafter should be promoted based on the coherence of local community, should be able to contain the actual life of the citizens and should be practiced as a process of forming the lifelong learning group at concerned local community through a democratic learning process.

• Korean Journal of Community Nutrition
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• v.22 no.1
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• pp.13-21
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• 2017

Objectives: This study was conducted to evaluate the nutrition quotient (NQ) by mother's parenting style which may influence the NQ in preschool children. Methods: Subjects were 310 mothers and their 4-6 year old children. The questionnaire composed of demographic characteristics, mother's parenting style at meal time and eating behavior as measured by NQ questions. The NQ questions consisted of 19 food behavior checklist items and all items were grouped into 5 factors: balance, diversity, moderation, regularity, and practice. Mother's parenting style was classified by using words for nutrition education at meal time. All data were statistically analyzed by SPSS program (Ver. 23) and the statistical differences in variables were evaluated by Student's t-test, ${\chi}^2$-test, One-way ANOVA. Results: We observed that in children whose mothers use the parenting style at meal time of 'explanation' and 'compliment & cheer up' had high dietary regularity, diversity, practice. The children of mothers who use the parenting style at meal time of 'persuasion' and 'reward' were found to have a lower degree of balance, diversity, and practice. Especially, children of 'reward' style mothers had lower moderation of dietary life. On the other hand, among the parenting style at meal time of 'comparison & demand', 'treating' and 'faire', there was no significant difference in the NQ factor by each group. NQ grade was higher among those who used more explanation (p < 0.001) and persuasion (p < 0.01) and with use of less persuasion (p < 0.01) and reward (p < 0.01). The positive association observed between the frequency of dietary education of mothers and higher NQ grade indicated the degree of dietary practices of those children. On the other hand, the children of mothers who rarely practice the dietary education at home had lower NQ grade (p < 0.001). Conclusions: In order to promote children's proper dietary behaviors, it is important to provide nutrition education to children as well as provide guidance on parenting style at meal time.

• Knowledge Management Research
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• v.21 no.1
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• pp.61-78
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• 2020

Recently, in the global financial transaction field, global transactions using computer systems and server hubs between foreign exchanges beyond the one-dimensional offline transactions and two-dimensional online transactions have been actively conducted. In the previous research by Lee Hyung-wook and Lee Min-jae (2018), as the globalization has accelerated following the development of digital technology and the expansion of ubiquitous communication network, the role of companies, the attribute of economic value creation and economic structure are being reorganized. It is said that O2O (Online to Offline) transactions are increasing due to the development. As a result, a new financial transaction paradigm is emerging that solves the inconveniences of existing financial services and enhances speed and convenience. Considering the global network trend and the rapidly developing and evolving digital bank environment, the necessity of utilizing the business platform model is emerging. However, despite this necessity, there are very limited cases in which such an attempt has been applied in practice. Accordingly, this study seeks to explore the business platform of the new financial transaction system. Specifically, the case study systematically examines the actual implementation of a unique network connection model with Koscom's global investment bank, which is currently in charge of the domestic financial transaction system, and improves ICT innovation performance and process through this. I would like to suggest a solution. In particular, this study analyzed a variety of business model construction and use cases by pursuing a platform connection with digital banks, which has recently been increasingly in demand. Therefore, this study intends to pursue the original and long-term profitability of the company by utilizing ICT innovation and platform business model, and also analyzes the convenience and excellence of trading for institutional and individual investors using the platform of digital bank. The implications of this study are significant in that it explores and explores the actual cases of ICT innovation and additional digital bank platform-connected business models based on this, and suggests a unique and preemptive business strategy of the company in the future.

• Coupled systems mechanics
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• v.8 no.2
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• pp.169-184
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• 2019

This research work presents a study that aims to assess the dynamic structural behaviour and also investigate the human comfort levels of a reinforced concrete building, when subjected to nondeterministic wind dynamic loadings, considering the effect of masonry infills on the global stiffness of the structural model. In general, the masonry fills most of the empty areas within the structural frames of the buildings. Although these masonry infills present structural stiffness, the common practice of engineers is to adopt them as static loads, disregarding the effect of the masonry infills on the global stiffness of the structural system. This way, in this study a numerical model based on sixteen-storey reinforced concrete building with 48 m high and dimensions of $14.20m{\times}15m$ was analysed. This way, static, modal and dynamic analyses were carried out in order to simulate the structural model based on two different strategies: no masonry infills and masonry infills simulated by shell finite elements. In this investigation, the wind action is considered as a nondeterministic process with unstable properties and also random characteristics. The fluctuating parcel of the wind is decomposed into a finite number of harmonic functions proportional to the structure resonant frequency with phase angles randomly determined. The nondeterministic dynamic analysis clearly demonstrates the relevance of a more realistic numerical modelling of the masonry infills, due to the modifications on the global structural stiffness of the building. The maximum displacements and peak accelerations values were reduced when the effect of the masonry infills (structural stiffness) were considered in the dynamic analysis. Finally, it can be concluded that the human comfort evaluation of the sixteen-storey reinforced concrete building can be altered in a favourable way to design.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.17 no.2
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• pp.53-64
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• 2022

The purpose of this study is to analyze the difference in importance and performance of the university start-up support system focusing on D university students to grasp the perception of the start-up support system provided the university from the perspective of students who are real users. Through this, a plan for qualitative growth and advancement of the university start-up system was derived using the IPA (importance-performance analysis) analysis. The findings are as follows. The importance of all elements of university start-up education and start-up support system is higher than the performance, which means that the start-up education and support programs currently implemented by universities are recognized as important, but do not play a big role in terms of performance for students. In addition, the highest priority factors for improvement in the importance-performance matrix were funding and investment support, start-up space and facilities support, management advisory, patent and intellectual property support, and entrepreneurship field practice. Therefore, This study can be used as objective data to identify the factors that universities should focus on and establish a start-up support system from a long-term perspective, and to build and operate a start-up support system that reflects the needs of students.

• English Language & Literature Teaching
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• v.16 no.1
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• pp.19-40
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• 2009

Teacher written feedback on student compositions has received tremendous attention in second language (L2) writing research. Notwithstanding the importance of understanding both teachers' and students' perspectives on the feedback process, much of the feedback research has only looked into one-side of the story - adopting either the teacher's or the student's perspective. The current study is an attempt to look into both sides of the story by examining the types of written feedback that students prefer, the extent to which students' preferences and teachers' actual feedback practice overlap, and the extent to which student perceptions of teacher feedback coordinate teacher self-reflections on their feedback practice. Three English composition classes (3 teachers and 46 students) at a university participated in this study. It analyzed student and teacher data from questionnaires and teacher written feedback on student compositions. The results showed that students' preference for feedback on global and local issues varied across the three composition classes. This is partly a consequence of how students perceived the type of feedback that their teachers practiced. Teacher self-reflection on and student perception of teacher written-feedback generally coordinated. These findings are discussed in light of how contextual factors affect learner perception of teacher written feedback and underscore the need for examining students' reactions to feedback and teacher self-reflection.

• Journal of Forest and Environmental Science
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• v.29 no.1
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• pp.81-89
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• 2013

Nowadays, excessive using of fossil fuel contributes to global warming. Also, this phenomenon increases steadily. Therefore forest biomass from logging residues has received attention. The goal of this study was to determine the sustainability and economic feasibility of forest-biomass energy source. Accordingly, forest biomass resource was calculated, and harvesting and transporting machines which can be used in investing area were chosen, when using forest biomass as energy source. And then through these data, the harvesting cost was decided. The forest biomass resource calculated, thinned trees and logging residues, was 37,330.23 $m^3$ and 14,073.60 ton, respectively. When harvesting timber in each sub-compartment, the average thinned trees yield was 120.73 $m^3$, and tree logging residues was 402.80 ton. The use of tower yarder as harvesting and transporting equipments in study area was 85.4% and 66.7%, respectively, in up hill and down hill yarding. The average harvesting cost of biomass in the possibility area of timber yarding operation was expensive as 81,757 won/$m^3$, 85,434 won/m3 and 50,003 won/ton, respectively, in thinned trees and logging residue. If using data from this research analysis, tree could be felled by choosing sub-compartment.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.25
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• pp.75-98
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• 2005

With the advent of new customs and practice of electronic records, the eUCP provides some useful guidance to accommodate the presentation of the paper documents electronically and also provides necessary rules to allow the UCP and eUCP to work together. There is no denying the fact that many of the UCP articles are not impacted by the presentation of electronic equivalent of paper documents, so the integrated application of the UCP and eUCP will be broad enough to allow for developing practice in this area. This study discusses some theoretical implication for efficient utilization of the global usages of letter of credit through the finding of optimal solution in the state of uncertainty caused by the electronic presentation of documents. This study suggest that the decision rules be developed to show how individuals choose optimal portfolio between the eUCP and the UCP that maximize their expected utility in letter of credit transaction, and also suggest that the optimal portfolio be determined at the point of tangency between the efficient trading line and the highest indifference curve in the mean-variance plane. This study finally recommends three rebuttable doctrines with regard to the relationship between the eUCP and UCP such as linkage characteristics, generation lap propensity, and homothetic application rule, which may be the critical standards for understanding of the integrated usages of the eUCP and UCP.

• Journal of the Korean Society of Costume
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• v.60 no.8
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• pp.151-167
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• 2010

This research is to analyze ethics in fashion design for more valuable and sustainable human life against the increasing alienation of the human being, the global ecological crisis resulted from contemporary consumption society. I expect that it can be helpful to plan ethical fashion design practice more effectively. For this, the documentary study and practical case study have been executed. The results are as follows. The ethics in design can be defined as the responsibility to reform the social, environmental problem of consumptive design, to sustain together without human alienation, environment disruption and to do social good for total human being ultimately. The ethical design practice means to suggest solutions to problems of human rights and environment and to act willingly. Based on this, ethical fashion design appeared as responsible design solution which has two directions. One is the fashion design for coexistence and sharing, including the design for all which considers even underprivileged minority, the design to promote public issues as well as to donate some profits. The other is the eco fashion design for sustainable environment, including eco-friendly design which is reductive and slow in whole design process, the design to inform the seriousness of environmental crisis as well as to donate some profits. The last one of the most important ethical responsibility as fashion designer is to abide by vocational ethics, that is, the prohibition of design piracy.