• Journal of the Korean Data and Information Science Society
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• v.26 no.6
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• pp.1439-1452
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• 2015

Purpose: The purpose of this study was to construct a SEM that would further explain the college adaptation for nursing students. Methods: Model construction was based on the variables; mother attachment, self concept, stress, stress of clinical practice, psychological well-being, coping, and college adaptation. The analysis of data was done with both SPSS 20.0 for descriptive statistics and AMOS 20.0 for SEM. Results: The psychological well-being and coping was found to have a significantly direct effect in predicting college adaptation. In addition, mother attachment, self concept, and stress were found to have a significantly direct effect in predicting college adaptation. The final modified model yielded ${\chi}^2=231.1$ (p <.001), ${\chi}^2/df=2.36$, GFI=.91, AGFI=.86, NFI=.91, PNFI=.73 RMSEA=.07, and CFI=.95. Conclusion: To improve adjustment to college life, it is recommended to have a direct method of developing psychological well-being and coping improvement program to improve mother attachment.

• Management & Information Systems Review
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• v.35 no.2
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• pp.83-97
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• 2016

The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

• Management & Information Systems Review
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• v.35 no.2
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• pp.27-44
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• 2016

In recent year, graphic emoticons in MIM(Mobile Instant Messenger) play an important role not as a valuable communication methods, but as main business model for MIM service providers. Although the graphic emoticons in MIM are regarded as a commercial product, there has been little systematic research reflecting consumers' perspectives. In order to fill this theoretical and practice gap, the study is designed to explore the structural relationships among emoticon use motives, attitude, and purchasing intention to emoticons in context of MIM. The results showed that emoticon use motives in MIM were composed of two main factors, perceived usefulness and perceived enjoyment. And we also verified that both perceived usefulness and perceived enjoyment positively impact flow in communication with using emoticons and social influence. Lastly, flow and social influence were positively related to attitude toward using emoticons and attitude also was related to purchase intention to emoticons in MIM, positively. However, flow and social influence did not have a positive influence on purchase intention to emoticons directly. The implications and limitations of this study are also discussed.

• International Commerce and Information Review
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• v.13 no.4
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• pp.275-295
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• 2011

Any attempt which requires banks to consider non-documentary conditions would destroy autonomy principle and increase the risks of the bank in L/C transactions. Therefore, non-documentary conditions are disregarded in the letter of credit. This provision was first introduced in UCP500, but later, ICC Position Paper No.3 added that if L/C requires documents related to non-documentary conditions, it cannot be disregarded. While the language in UCP600 is basically the same as that in UCP500, there is a difference between the two in that the former disregards the documents related to non-documentary conditions even if they are required by L/C. However, it should be remembered that international standard banking practice does not disregard all of non-documentary conditions. It recognizes the validity of some non-documentary conditions which it is not feasible to change into documentary conditions. That is, such non-documentary conditions as can be determined from an index specified in the guarantee or identified from the issuing bank's own records or their normal operations are recognized as valid in legal cases. ISP98 and UR00758 do not consider these as non-documentary conditions. The applicant should be cautious not to include non-documentary conditions in their applications.

• International Commerce and Information Review
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• v.14 no.2
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• pp.389-409
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• 2012

The Switched Bill of Lading(SBL) has been in frequent use in recent years as intermediary trade increases with the growing number of companies' overseas subsidiaries. Its frequent use, though, has brought about disputes regarding its illegal issue. Although there are several legal cases regarding this, studies on this issue are hard to find. Therefore, this study tries to provide countermeasures and precautions against unlawful issues of SBL through examining the legal cases resulting from illegal issuing practices of SBL. When the Switched Bill of Lading is issued, the shipper, consignee, port of loading and unloading, and shipping date of the original bill of lading are usually changed. Statements which may put the shipper at a disadvantageous position may also be deleted and/or the bill of lading may be either divided or integrated when it is issued. However, if the carrier issues the SBL 1)without withdrawing original BL, 2)indicating the shipping date, port of loading and port of discharge falsely, or 3)deleting the statements which may give him disadvantages, it may be regarded as an illegal issue. These unlawful issues of SBL may pose a huge threat to the shipper, banks and the parties relating to the trade. That is, the shipper may take a substantial loss when the goods can be delivered to a third party by SBL without his collecting the proceeds. The issuing bank and the negotiating bank may also have their security rights to the goods hampered by the illegal and improper issue of SBL. In most cases, the carrier has no choice but to issue the SBL without collecting the original BL for fear of hurting the relationship with the intermediary traders. This practice of issuing more than two sets of BL may pose a potential risk to the carrier.

• Journal of Acupuncture Research
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• v.27 no.1
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• pp.51-64
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• 2010

Objectives : To introduce and compare various headache measurement tools, in order to provide fundamental information for future clinical trials and development of oriental medicine measurement tools. Methods : Eight headache assessment scales, Migraine-Specific Quality of Life Questionnaire(MQoLQ), Migraine-Specific Quality of Life(MSQOL), Migraine-Specific Quality of Life Questionnaire(MSQ), The Headache Impact Questionnaire(HImQ), Headcahe Needs Assessment Survey(HANA), Henry Ford Headache disability Inventory(HDI), Migraine Disablity Assessment Scale(MIDAS) and Headache Impact Test(HIT-6), were searched through Pubmed. General character, the process of development, verification of reliability, internal consistency, responsiveness to patient's change and validity were reviewed. Results : In assessing the quality of life of migraine patients, MQoLQ can be used to measure the change within 24 hours, MSQ and MSQOL can be used to measure the change during a relatively longer period of time. The frequency and bothersomeness of headache can be easily measured by HANA. HImQ can be used to measure the intensity of headache and the influence on normal daily activities. HDI can measure the emotional difficulties of headache patients. HIT-6 and MIDAS makes measurements possible in a short period of time, and the reliability and validity have been verified numerously. HIT-6 and MIDAS are the most frequently used measurement tools because they are simple and easy for both the assessor and the patient to understand and use. Conclusions : In this study, various headache assessment tools have been reviewed. The assessed tools were widely used after being verified for their reliability and validity. We hope this study provides fundamental information in establishing future clinical trial and clinical practice guidelines. We also hope this study to contribute to the development of an oriental medicine assessment tool for headache.

• Journal of Service Research and Studies
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• v.3 no.1
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• pp.17-31
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• 2013

With the advent of smart phones, there are increasing demands from customers to connect to the social media services at any time and at any place without restraint. As a result, many foreign companies have lately been able to pursue two-way communication with customers through social media which has enabled them to see the reaction and the needs of customers immediately and respond timely. That is, they are actively engaged in the various marketing activities targeting customers using SNS. According to H. A. Simon's needle theory, it is efficient to make a decision within the bounded rationality due to the difficulty of collecting data in decision-making as well as the inability to collect all information because of limited time and money. If the information or the informant can be trusted, the customers would be able to make a quick decision and get higher satisfaction from it. Therefore, this study examines and thereby empirically demonstrates what role customers' trust plays in a company's marketing using SNS by exploring how trust condition works in the mediated model and, theoretically, intends to introduce an empirical methodology on more strictly mediated moderating effects and, in practice, revisit the role of trust on direct and indirect effect the SNS's quality has on the performance variables such as customer satisfaction and loyalty. This study thereby aims to provide a strategic tool for the companies that plan to use the SNS in developing marketing strategies.

• International Journal of Knowledge Content Development & Technology
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• v.10 no.3
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• pp.33-50
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• 2020

Knowledge recipes are packages of knowledge which arise from the process of combining the knowledge assets in the organization in distinctive ways. This involves converting them into useful outputs which are the ideal core competitive advantage enablers for companies. The major objective of this study was to propose a knowledge recipe for financial-sector state corporations in Kenya. The study adopted a convergent parallel mixed methods research design. Quantitative and qualitative data were collected using questionnaires and key informant interviews. The target population of the study was 1574 respondents drawn from all financial state corporations. A multistage sampling technique was used for the study. The first phase involved purposive sampling of the organizations to be studied whereby the four state corporations namely: Capital Markets Authority, Competition Authority of Kenya, Kenya Investment Authority, and Kenya Revenue Authority were identified. The second phase entailed stratified sampling of the respondents in three strata namely senior management team, knowledge management team, and general staff. The authors used a census of all senior management team and knowledge management staff while a simple random sampling technique was used for the general staff. By use of the Krejcie and Morgan table, the actual sample size was 358 respondents from all the four organizations. Data were collected using questionnaires and interview schedules. The qualitative data were analyzed using content analysis while the quantitative data were analyzed by the use of Ms. Excel and VOSviewer and presented using pie charts, bar graphs, and tables. The response rate for this study was 257 (72%). The study revealed that while most employees in the financial sector organizations understand their knowledge needs, knowledge types, knowledge uses and knowledge gaps, they do not have a universal knowledge recipe to facilitate effective knowledge management in their organizations. Consequently, the authors propose a universal knowledge recipe for the state corporations in the financial sector in Kenya. The ingredients of the recipe are legal-knowledge (18%), financial knowledge (15%), administrative knowledge (11%), best practice (10%), lessons learnt (8%), human resource knowledge (8%), research and statistics knowledge (7%), product knowledge (6%), policy and procedure knowledge (5%), ICT knowledge (4%), investor knowledge (3%), markets knowledge (2%), general knowledge (2%) and regulatory framework knowledge (1%).

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.6 no.1
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• pp.133-160
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• 1984

The main purpose of the present study is to survey the major abstracting bulletins of national nature in Korea, to define such problem areas as lacunae, duplicates and limitation in coverage in the abstracting services currently available in Korea, and to make some suggestions for action for improving the abstracting services in the light of general principles and the tradition and situations unique to Korea. The major conclusions reached at this study are summarised as follows: (A) A new abstracting bulletin of general nature covering the whole field needs to be created in each of the following fields where no established abstracting service is available for the outcome of research and development activities in Korea. (1) Language (2) Religion (3) Art (4) Language (5) Literature (6) History (B) A new specialised abstracting bulletin needs to be created in each of the following fields of science where abstracting services limited in coverage are partially available. (a) Statistics (b) Sociology (c) political science (d) Public administration (e) Law (f) Folk lore (g) Military science (2) Pure sciences (a) Mathematics (b) Chemistry (c) Astronomy (d) Geology (e) Mineralogy (f) Life sciences (g) Botany (h) Zoology (3) Applied sciences (a) Agriculture (b) Architectural engineering (c) Mechanical engineering (d) Electrical engineering (e) Chemical engineering (f) Manufacturing industry (g) Domestic science (C) Publication of the abstracting bulletins suggested in (A) and (B) above may be ideally carried on by a qualified learned society established in the respective field. and should be financially supported by the public fund under the provisions of Art. 27 of the Research Promotion Act of 1979. (D) The current practice of adding the author's abstract and keywords to each of the records of the "Doctoral Theses in Humanities and Social Sciences" part of the" Catalogue of Doctoral and Master's Theses Submitted to the Universities in Korea" published by the National Assembly Library should be applied to all the other parts, i. e. to the parts of the "Master's Theses in Humanities and Social Sciences" and of the "Doctoral and Master's Theses in Natural Sciences': which will not only increase the Catalogue's use value but also discourage appearance of various theses abstracts of individual academic institutions such as the" Abstracts of the Doctoral and Master's Theses Submitted to Korea Advanced Institute of Science and Technology" which will in turn reduce inefficiency involved in the abstracting services at national level. (E) A general abstracting bulletin covering most part of the outcome of research and development activities in Korea other than that covered by the existing abstracts needs to be created to be temporarily. used till the abstracting journals suggested in this study will be fully available. A realistic way of having such a bulletin may be to expand the present coverage of "The Abstracts of the Reports of the Government-sponsored Projects" currently published by Korean Research Foundation.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.24 no.3
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• pp.73-97
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• 2013

This study examined Records Management(RM) practice of public enterprises supervised by National Archives of Korea(NAK). These enterprises are included among public institutions mandated to perform RM according to Public Records Management Act of 2006. The study performed telephone interviews of 8 records managers employed in public enterprises and investigated current status of RM practices, perception of the practices and records managers within the enterprises and treatment to them, as well as opinions of the NAK's assessment of RM in public institutions, While non-electronic records were managed in an appropriate manner, electronic records needed to be transferred, disposed of, and preserved properly. The majority of interviewees expressed positive opinions on the contribution of RM to effectiveness and transparency of the enterprises. However, RM was perceived as irksome work conducted by those in a low position. More interviewees were permanent contract workers or contract personnel than regular employees. They felt a sense of deprivation due to the discrepancy of annual incomes among public enterprises and the differences in treatment and attitude toward between contract workers and regular workers. Interviewees suggested that NAK's assessment of RM was useful since it provided a basis for RM in their institutions. Yet, they pointed out that its measurements were lack of consistency and relevance to public enterprises because those focused on RM in governmental organizations. They also noted that RM practices that the assessment do not cover might be ignored.