• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.445-453
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• 2020

Independence is a factor which has a significant impact on auditing quality, especially in the recent times where the marketplace is increasingly demanding transparency. The independence of auditors is assessed based on the main criteria such as the reliability of the audit opinions, the accuracy, truthfulness of financial reports, and the objectivity in the opinions of the auditor. The study investigates the effects of non-audit services (NAS) on auditor independence in emerging economies such as Vietnam. Non-audit services include taxation services, management advisory services and outsourcing internal audit services. Based on previously relevant researches, the authors develop hypotheses and a regression model about non-audit services (independent variables) and audit independence (dependent variable). The research collects data by 5-scale Likert questionnaire. The findings indicate the relationship between NAS and auditor independence. Specifically, the results reveal two main factors that have influence on auditor independence, namely, taxation services and management advisory services. The results of our research can be considered as new findings and can be compared to previous researches in Vietnam, which establishes a new viewpoint about the relationship between the NAS and the independence of the auditor. This result can be implemented for countries or jurisdictions which are similar to Vietnam.

• The Journal of the Korea Contents Association
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• v.9 no.5
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• pp.182-188
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• 2009

The purpose of this study was to investigate the effect of self-care training based on ICF(International Classification of functioning, Disability and Health) on functional independence in the young children with spastic cerebral palsy. Total of 43 young children(male=25, female=18; age range from 36month to 72month) with spastic cerebral palsy, classified at GMFCS(Gross Motor Function Classification System) levels III-IV. Total of 32sessions of a self-care training (eating, grooming, bathing, toileting) were given 4 times a week for 30minutes from August 1th to September 30th of 2008. Changes in the functional independence after the training obtained by Wee-FIM(Functional Independence Measure for Children). Results were as follows: Functional independence was significantly increased after the training. As a result, a self-care training should be applied as an effective intervention to improve the functional independence in the young children with spastic cerebral palsy.

• The Journal of Korean Medical History
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• v.36 no.2
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• pp.27-48
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• 2023

This study identifies 164 Korean medicine practitioners among the independence activists and describes the types and characteristics of their independence movements. Their occupations included apothecary pharmacist, herbalist, and medicine dealer. They originated from Gyeongbuk, Hamnam, Pyeongnam, and Gyeongnam, with a higher proportion of Hamnams compared to independence fighters. Their ages are concentrated in the 30s and 40s. Their movements are similar to those of independence heroes, in the order of domestic resistance, the March 1 Movement, and Manchurian resistance. The crimes are Security Law, Exorcism No. 7 of the 8th Reign of Daejeong, Public Order Maintenance Law, and attempted murder. In terms of sentences, the proportion of those sentenced to five years or more in prison is higher, and the proportion of those sentenced to less is lower. The above independence movements in Korean medicine practitioners are characterized by (1) the use of direct force, (2) long-term and planned struggle, (3) the provision of contact points and funding sources, (4) a nationalist line, and (5) low socialist-communist share.

• The Journal of Korean Medical History
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• v.36 no.2
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• pp.13-25
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• 2023

Due to Japanese imperialism's invasion of Korea and the policy of exterminating national culture, many independence activists from Korean medicine participated in the Manchurian Independence Army activities and the fight for freedom. Kang Woo-kyu, who threw a bomb at the governor-General of Korea on September 2, 1919, can be cited as a leader who learned East Asian medicine. Kim Kwanje, who organized a secret organization by opening an East Asian medicine clinic in Gimhae, Gyeongsangnam-do, was involved in the struggle of the medical corps while working as a medical student. He is accused of providing a shelter by treating members of the Uiryeoldan. In 1919, the Manchurian Independence Army unit, which launched the March 1st Movement armed struggle, was established, and those who served as military doctors in various organizations can be found. Park Se-jung, who participated as an independent soldier at the age of 47, treated wounded soldiers and patients as a military doctor. A branch office was also created by raising military funds and participating in the Provisional Government of the Republic of Korea. Jang Hyong was able to raise independent military funds, campaign for the provisional government's independence petition, and lecture across the country mostly disguised as an East Asian medicine doctor, which led to several imprisonments for "fraud charges under the guise of similar medical practices".

• Korean Journal of Social Welfare
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• v.56 no.1
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• pp.5-22
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• 2004

The notion of independence is currently a focal point in public discourses in relation to the elderly. In most countries, the promotion of independence, not the alleviation of dependence, has been addressed as a priority goal in the formulation of social policies for the elderly and the term of independence is used in policy documents as if it were unproblematic. In most cases, policy documents do not offer a clear definition of independence, but generally the term is interpreted as self-sufficiency and health. Accordingly, in order to promote independence of the elderly, concrete strategies such as employment, social activities, participation, direct payments are being introduced in many advanced countries. This study critically reviews these discourses and strategies, and attempts at developing an understanding of how independence and dependence is constructed in contemporary social policies for the elderly. It is our critical point that we explores the meaning of the independence and dependence from the perspective of the elderly. Findings of this study are as follows: The elderly participated in this study tended to construct the meaning of 'independence' as privacy, self-esteem, autonomy and freedom. They also tended to perceive and interpret, from their perspective, the 'dependence' as a natural law and process, affection among human beings, reward and fruit of their lives, social justice and social responsibility. In this sense current policies for the elderly have not fully reflected the perspective of the elderly. Therefore, it is argued what is important in policy formulations for the elderly is to make efforts to reflect the perspective of the elderly on policy-makings for the elderly in terms of independence and dependence.

• Korea and Global Affairs
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• v.2 no.1
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• pp.45-68
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• 2018

This study is focused on viewing the March 1st Movement, a national movement uprisen nationwide during the Japanese occupation period, and women's independence movement from an angle of worldpeace. The March 1st Movement was held nationwide when our national sovereignty was lost, and it can be defined as a form of peace movement in view of world history. Particularly, the March 1st Movement was the people's independence movement without distinction of class, region and sex. The direction of national independence and freedom implied in the independence movement during that time period needs to be interpreted newly in view of world peace. Firstly, the urgent task to complete during that period was to accomplish independence in view of the times and the national people, and it was a form of peace movement. Secondly, the women who participated in the March 1st Movement changed into spontaneous participants or activists for the national independence movement and, thereafter, continued a history of women's independence movement of Korea. Lastly, the March 1st Movement became widespread domestically and to foreign countries such as China, Japan, Russia, Europe and America, so that its spirit of freedom and peace appealed to the weak countries in Asia. Furthermore, it worked as a spiritual support for the independence movement of Korea. As mentioned above, the March 1st Movement needs to be newly understood in view of world peace, and, out of that movement, Korean women's independence movement deserves a highlight as a peace movement stream in the world history of women.

• Korean Security Journal
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• no.4
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• pp.219-255
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• 2001

An independence of investigation authority of police is a long desire of Korean police. This study examines a theoretical dispute of the police and the prosecution, their duties and investigation organization with the subject of an independence of investigation authority in Korean police. The object of this study is to present the problem of investigation system of police and devices of an independence of the police investigation authority.

• Journal of the Korean Data and Information Science Society
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• v.14 no.2
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• pp.377-383
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• 2003

In this paper, we consider two components system in which the lifetimes follow the bivariate Pareto model with random censored data. We assume that the censoring time is independent of the lifetimes of the two components. We develop large sample tests for testing independence between two components. Also we present simulated study which is the test based on asymptotic normal distribution in testing independence.

• 한국데이터정보과학회:학술대회논문집
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• 2003.05a
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• pp.121-126
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• 2003

In this paper, we consider two-components system which the lifetimes follow bivariate pareto model with censored data. We develop large sample tests for testing independence between two-components. Also we present simulated study which is the test based on asymptotic normal distribution in testing independence.

• Journal of the Chungcheong Mathematical Society
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• v.28 no.2
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• pp.187-194
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• 2015

The concept of sub-independence is based on the convolution of the distributions of the random variables. It is much weaker than that of independence, but is shown to be sufficient to yield the conclusions of important theorems and results in probability and statistics. It also provides a measure of dissociation between two random variables which is much stronger than uncorrelatedness. Inspired by the excellent work of Jin and Lee (2014), we present certain characterizations of gamma distribution based on the concept of sub-independence.