• Journal of the Korea Society of Computer and Information
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• v.20 no.6
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• pp.21-28
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• 2015

The purpose of this study is to find out the mediation effect of college adaption for the relationship between learning flow and university dropout in local university. For this study, 281 university students in Chungbuk region were applied to assess the mediation effect of college adaption for learning flow and university dropout by using confirmatory factor analysis, hierarchical multiple regression of Baron and Kenny, and Sobel test. The results show that more learning flow tended to have more difficultly in university dropout, and it was founded that academic and social adjustment for university adaption(mediator) partially mediated the influence of learning flow (independent variable) on univeristy dropout (dependent variable), institutional adjustment was fully mediated, and personal-emotional adjustment was no mediation effect. Based on the results of this study, we suggest a implication to decrease university dropout through increasing learning flow and university adaption.

• 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.

• Asian-Australasian Journal of Animal Sciences
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• v.10 no.5
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• pp.505-509
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• 1997

Data were from four institutional herds and four field data collection centers involved in a progeny testing program for Nili-Ravi buffaloes in Pakistan. The REML with a single trait animal model, employed on 2,353 lactations, from 901 daughters of 66 sires, gave a heritability estimate of 0.18 for milk yield with repeatability (between lactations) of 0.43. Estimated milk yield was highest at 65 months of age for the first parity and 81 months for later parities. Correction factors for age at calving, standardized to 60 months in the second and later parities, were developed.

• Journal of Cadastre & Land InformatiX
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• v.49 no.2
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• pp.123-134
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• 2019

The introduction of the world geodetic reference system in cadastral sector can apply the international standardization of cadastral survey and can be the basis for the creation of new industries by merging with other industries based on spatial information. With the introduction of the world geodetic reference system, non-coincidence land may cause problems which are whether the cadastral record and the real estate register are not consistent, etc. This problem infringes on the protection of ownership of citizens suggested in the main purpose of ｢Act On The Establishment, Management, Etc. Of Spatial Data｣. We have analyzed at overlapping cases between private land and overlapping cases between national and public land and suggested institutional improvement measures to solve problems arising on the site. As a result, it will be necessary to introduce a transformation verification measure by the world geodetic reference system in order to assign a function as a cadastral records to mapping converted to the world geodetic reference system. It is also expected that the legal and institutional basis should be established for alert adjustment and positioning through verification measures. Finally, it is difficult to determine the transformation factor as the co-ordinates of common points also differ because survey results vary by work area. Therefore, it is deemed necessary to consider the requirement to use the cadastral measurement basis by the world geodetic reference system in 2021.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.33 no.2
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• pp.771-780
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• 2013

Inspection system which was performed in the past selected the final winning bidder by separating Pre-Qualification, the basic design evaluation and price evaluation. However, turnkey and alternative bidding construction has selected way to determine the successful bidder as the best design and the most low cost method, comprehensive evaluation method (bid price adjustment, design score adjustments, weights standard), the best design and the fixed amount method from january 1, 2010 to the present. Due to these institutional problems, orders institutions were often a way to determine the successful bidder to apply differently for identical or similar construction. Therefore this study winning bidder selection criteria through analysis of construction the number and construction order performance, order performance by work division and institutional orders, the weights bidder order performance and orders status of turnkey alternative tendering construction to civil part performed in domestic.

• International Journal of Advanced Culture Technology
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• v.10 no.3
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• pp.1-10
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• 2022

This study examined the relationship between depression, anxiety, stress, and adaptation to college life of international students living in South Korea during the COVID-19 pandemic and the factors affecting the adaptation to college life. This study was carried out between December 3, 2021, to January 25, 2022, on international students living in South Korea. The questionnaires were composed of self-reported questionnaires, and the survey URL was sent as text messages to international students who understood the purpose and rationale of this study and consented to participate in the survey. The data were analyzed using SPSS WIN 22.0, and t-test, ANOVA, Pearson's Correlation Coefficient, and hierarchical regression were performed. As a result of the study, the average score of the study subjects was 8.44 points for depression, 8.28 points for anxiety, and 9. 28 points for stress. factors with significant differences in adaptation to college life according to general characteristics were living means and smoking. The relationship between the main variables, it was significant with depression (r=-.785, p<.001), anxiety (r=-.593, p<.001), and stress (r=-.726, p<.001). There was one negative correlation. It was found that the higher the depression, anxiety, and stress, the lower the college life adaptation. Lastly, depression (β=-.666, p<.001) was the factor affecting foreign students' adaptation to college life, and the explanatory power was 62%. Therefore, for international students to adapt to college life, it is necessary to establish an institutional strategy to detect depression, a negative psychological emotion, at an early stage and to systematically manage it. Also, it is necessary to find an intervention plan to relieve depression that can be applied in social isolation situations due to the spread of infectious diseases. Research confirming the intervention effect should be upgraded.

• Health Policy and Management
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• v.30 no.3
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• pp.270-276
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• 2020

Entering the fourth industrial revolution era, health technology is rapidly developing and the people's needs for medical services are gradually increasing. Establishing a life cycle management of health technology has emerged as a new policy agenda to cope with these changes. However, the management of health technology have been conducted without continuity and with several problems pointed out. Therefore, we suggest the reform agendas by stages to establish system for a life cycle management of health technology in the fourth industrial revolution era as follows. In the stage of development, it is important not only to provide research funding, but also consulting by professional about whole cycle of health technologies. In the phase of market entry, there are needs for enhance the system that would expand the early adoption for innovative technology and increase its effectiveness. After the spread of health technology to clinical settings, a reassessment and post management system should be established that have an institutional framework with strong price adjustment and exit mechanism. Furthermore, we hope that discussions will be brisk in macro perspective on the balancing of development in healthcare industry, health of people and national health insurance finance.

• Journal of Korean society of Dental Hygiene
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• v.18 no.5
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• pp.693-705
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• 2018

Objectives: This study aimed to identify the importance of the directivity of reflecting on a realistic task when aiming to reorganize a relevant law for dental hygienists through examining dental hygiene students' perceived need for a relevant law on dental hygiene related work. Methods: A survey was conducted targeting dental hygiene students from March 28 to April 30, 2018. The following findings were obtained. The results were summarized as follows. The collected data were analyzed using the SPSS WIN 21.0 statistical program. Results: With reference to the influence of the need for a work-related legislation on dental hygienists' awareness of their legal rights, findings revealed that the latter was higher when there was higher involvement in precision impression procedures, higher involvement in occlusal adjustment in the middle stage, and higher perceived need for legislation on a comprehensive dental hygiene course (all p<0.05). Conclusions: Based on these findings, it is considered necessary to pursue a national solution for modifying the relevant legal system to provide institutional support for dental hygienists' work. Additionally, the worry in the whole dentistry in order to establish dental hygienists' task.

• Land and Housing Review
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• v.10 no.2
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• pp.1-13
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• 2019

This study suggests that the system improvement priority of the Natural Conservation Zone of the Metropolitan Area Maintenance Planning Law, which was enacted for about 37 years. First of all, through the precedent research and the consultation meeting, the improvement plan was divided into the short term and the mid(or long) term. Important findings and implications are as follows. The short-term priority results were 'Improve water quality regulation', 'Strengthen individual location regulations of factories and induce multi-use plan position', and 'Improvement of waterfront area regulation', which were both critical and urgent. The mid-term(or Long-term) priority results were 'To integrate development and environmental duplication regulations', 'Abolition and unification of environmental laws', and 'Adjustment and resetting of natural conservation areas', which were both critical and urgent. On the other hand, 76.4% of the residents and 64.5% of the experts are concerned about the necessity of improvement of the Natural Conservation Zone system. Both residents and experts seem to be aware of the necessity. Opinions about Improvement and mitigation of regulations on Natural Conservation Zone that were constantly raised. In the past, there was a temporary and fragmented institutional mitigation of the government. However, with the rapid development of eco-friendly technologies since 2010, Our Country Conditions is in a transition period. This study has significant implications for the improvement and mitigation of metropolitan area regulations.

• Journal of the Society of Disaster Information
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• v.15 no.3
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• pp.367-379
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• 2019

Purpose: This study aims to propose a framework for climate change risk management by analyzing characteristics of climate-induced disasters. Method: The recent global and domestic trends of loss and damage under natural disaster events and the characteristics of climate-induced disasters were analyzed to design a framework for climate change risk management. Results: In consideration of the uncertainty of climate risk and various spatio-temporal scales of climate disasters, a new framework is suggested for comprehensive climate risk management that includes risk assessment, goal setting, planning, monitoring and evaluation, learning and adjustment. The framework aims at an iterative process that is activated by stakeholder engagement. Conclusion: Pilot studies need to be conducted to revise and polish the framework in the future, and institutional arrangements should be prepared for the effective implementation of the comprehensive climate risk management.