• Management & Information Systems Review
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• v.7
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• The Journal of Korean Medical History
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• v.28 no.2
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• pp.97-103
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• 2015

The medical information of Lee-Kyukyeong has been considered as one of the cases delivering western medical knowledge, attracting public attention. The medical theories delivered from western countries were very unfamiliar and unique however he knew that e dissection information of East Asia was more detailed compared to the dissection theories of East Asia left in East Asia. And, he made a valuation of the East Asian traditional medical information related to human body in the book. However, the information that he left was mixed with medical books, many written statements and encyclopedias in fashion etc. and many information written by him delivers very unique legends with the confirmation of the information about the human body. Therefore, there are many cases that these information are hard to be discussed at the same level and there are wrong information in therms of 'Fact' and introductions in terms of opposite contetns in the same article. This is originated from the advantages and limits that "OhjuYeonmunJangjeonSango" has, whose author tried to collect the knowledge as much as possible in the same frame under the identical topic. This is the example that shows the climate of the some intellectuals who made an example by accepting all kinds of information and making information of their own. This intelligent climate clearly shows the discordance between medical information suggested by Ohju and the medical reality that Ohju faced. In other words, there were latest information in "Ohju-Yeonmun-Jangjeon-Sango", but had to be sensitive in supply of medicines for Ohju who used to live in the backwoods. Therefore, the medical benefits that he could choose were single - medicine prescription that is closer to conventional medicine and experiential prescription and Yangsaengsoo which medical costs do not occur. These facts imply that the stories about the latest opinion that was in fashion to look at the medical reality in late Chosun Dynasty and detailed research on the daily life that one person faced should be accompanied.

• Clinical and Experimental Reproductive Medicine
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• v.48 no.4
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• pp.311-315
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• 2021

Objective: As clinicians and patients await consensus on intraovarian platelet-rich plasma (PRP) treatment, this project evaluated contemporary research trends in the literature. Methods: A PubMed/NLM search aggregated all ovarian PRP-related publications (n=54) to evaluate their scope, abstract utility, submission-to-publication interval, journal selected, article processing charge (APC), free reader access to full-text manuscripts, number and nationality of authors, and inclusion of international collaborators. The NIH Clinical Trials database was also audited. Results: Published output on intraovarian PRP has increased consistently since 2016, especially among investigators in Greece, Iran, USA, and Turkey. Between 2013 and 2021, 42 articles met the relevancy criteria, of which 40.5% reported clinical studies, small series, or case reports, 33% described experimental animal models, and 23.8% were opinion/review papers. Only two works included a placebo control group. The submission-to-publication interval (mean±standard deviation) was 130±96 days, there were 5.9±3.2 authors per project, and journals invoiced US $1,613±1,466 (range, $0-$3,860) for APCs. Conclusion: There was no correlation between APC and time to publish (Pearson's r=-0.01). Abstract content was inconsistent; sample size and patient age were often missing, yet free full-text "open access" was available for most publications (59.5%). The NIH Clinical Trials portal lists eight registered studies on "ovarian rejuvenation," of which two are actively recruiting patients, while four have been terminated or have an uncertain status. Two studies have concluded, with results from one posted to the NIH website. PRP and its derivatives for ovarian treatment show early promise, but require further investigation. Research is accelerating and should be encouraged, particularly placebo-controlled randomized clinical trials.

• Acta Via Serica
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• v.3 no.2
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• pp.151-160
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• 2018

There is a variety of opinions about the first translation activities within the Turkic Empire. It is widely believed that some Buddhist sutras were translated into the Turkic language in the period of Taspar Qagan (572-581). This theory is based on certain arguments: Some Turks practiced Buddhism, Buddhist monks translated sutras in the center of the Turkic Empire, Taspar brought sutras from China and had them translated, and the monarch of Northern Qi had a sutra translated and sent to Taspar. However, in my opinion, these arguments lack credibility. This article, which is based on primary Chinese sources, will question the likelihood of such translation activities having occurred. Some Chinese records for these claims exist: Da Tang Nei Dian Lu (大唐內典錄) and Xu Gao Seng Chuan (續高僧傳) by the Buddhist monk Jinagupta and the records of Hui Lin in Sui Shu (隋書) and Wen Xian Tong Kao (文獻通考). These are known as "primary sources." Secondary sources, namely contemporary history and language studies, such as those in books and articles, must be based on primary sources. It can be seen that claims relating to the first Turkic translation activities at the time of Taspar are mainly derived from secondary sources, and that the arguments in these secondary sources vary. Sometimes researchers make suppositions on the existence of information that is not referred to in primary sources. However, this is not normal practice. If a researcher relies on unknowns for the evidence of information existing, it can cause false information, ideas and anachronisms to be created. It is important that primary sources, such as the Chinese sources mentioned above, be translated correctly in language and history studies. If only a word is mistranslated, very different results may occur. Mistranslating or misinterpreting a primary source allows conclusions to be reached that are not supported by dissemination of information from primary sources. This can mislead experts and result in information that is not correct being considered as being true. As well as helping to prevent such misinterpretations occurring, another aim of this paper is to question the interpretations of the first Turkic translations in contemporary studies on history and language. The origin of such assessments will be explored and the validity of that information will be examined.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.28 no.4
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• pp.352-364
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• 2018

Objective: The Korean Industrial Hygiene Association(KIHA) held a forum on "Improvement of Material Safety Data Sheets (MSDS) regulations for enhancing the effectiveness and efficiency in the field" at its 2018 Winter Conference(February 2, 2018). This article summarized the major consensus opinions developed at the forum. Methods: Since the initial implementation of the MSDS system, the contents of the system have changed and related studies have been reviewed. Before the forum, online questionnaires were developed and opinions on the effectiveness of MSDS program were collected from various strata of the occupational health field. We also summarized the key opinions of companies, trade unions, experts, and government officials as discussed at the forums. Results: A total of 265 opinions were gathered through online questionnaire surveys from safety and health managers, trade unions, government officials, and health professionals. The results of online surveys and discussions showed some differences of opinion, but it was a common perception that the current MSDS system is not working effectively in the workplace. It was considered necessary to strengthen MSDS education and to make it easier for workers to understand and deliver the necessary information. In addition, it was confirmed that the supply of and education on MSDS to small- and medium-sized enterprise workers is not being well executed. In particular, MSDS training for subcontract workers should be carried out under the responsibility of the contracting employer. Conclusions: In order for the MSDS system to serve more effectively in the field in the future, it needs to be improved in terms of the effective education and training considering the type of industry and employment.

• The Journal of Korean Academic Society of Nursing Education
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• v.28 no.4
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• pp.444-455
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• 2022

Purpose: This study explored the meaning of the social perceptions of nurses in online news articles during the coronavirus disease 2019 (COVID-19) pandemic. Methods: A total of 339 nurse-related articles published in Korean online newspapers from January 1 to December 31, 2020, were extracted by entering various combinations of OR and AND with the four words "Corona," "COVID," "Nursing," and "Nurse" as search keywords using BIGKinds, a news database provided by the Korea Press Foundation. The collected data were analyzed with a keyword network analysis and topic modeling using NetMiner 4. Results: The top keywords extracted from the nurse-related news articles were, in the following order, "metropolitan area," "protective clothing," "government," "task," and "admission." Four topics representing keywords were identified: "encouragement for dedicated nurses," "poor work environment," "front-line nurses working with obligation during the COVID-19 pandemic," and "nurses' efforts to prevent the spread of COVID-19." Conclusion: The media's attention to the dedication of nurses, the shortage of nursing resources, and the need for government support is encouraging in that it forms the public opinion necessary to lead to substantial improvements in treating nurses. The nursing community should actively promote policy proposals to improve treatment toward nurses by utilizing the net function of the media and proactively seek and apply strategies to improve the image of nurses working in various fields.

• Korean Journal of Legislative Studies
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• v.15 no.1
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• pp.237-260
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• 2009

This article deals with the problem, of wether the change of party discourse influences the change of the political finance system and the change of political finance system again effects the political discourse. The political finance and state funding system for parties in Germany is a product of political debate and conflict from the 1960's to th 1990's. The introduction of the state funding system faced critical public opinion at the beginning, and the German parties have initiated a discourse building process as the initiator role and major actor. The state funding system for parties has changed three times and shows, how the constitutional interpretation became dominant in parliament and the constitutional court, which considers a party as a fundamental and essential institution in a democratic system.

• Journal of the Korean earth science society
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• v.44 no.6
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• pp.533-539
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• 2023

This article reviews a few academic discussions in our geological society. The author presents his opinion on the discussions regarding the ages of the Okcheon Group, Myogog Formation, and hominid footprints of the Jeju Island, as well as on the inaccurate reportage in mass media. The academia advances via healthy debates and discussions. The arguments for and against Darwin's "Origin of Species" and scientific debates regarding Wegener's "Continental Drift Hypothesis" are well known. In academic debates or discussions, authority should not be involved in any form. Academic research should be conducted based on scientific principles and evidence-free of personal preferences or other nonacademic factors. Opponents should challenge with scientific approaches, suggesting alternatives based on science. Opposition without scientific basis is not productive in conducting academic research in search of scientific truth. Often, the news media delivers inaccurate information to the public-intentionally or unintentionally. There must be a mechanism to immediately identify and rectify inaccurate, false, or fake information for the benefit of the public and the credibility of the news media.

• International Commerce and Information Review
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• v.16 no.3
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• pp.159-182
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• 2014

CISG Article 71 (1) states that a party may suspend the performance of his obligations if, after the conclusion of the contract, it becomes apparent that the other party will net perform a substantial part of his obligations as a result of a serious deficiency in his ability to perform or in his creditworthiness or his conduct in preparing to perform or in perfoming the contract. CISG Article 71 (2) states a 'right of stoppage in transit' that if the seller has already dispatched the goods before the grounds described in the preceding paragraph become evident, he may prevent the handing over of the goods to the buyer even though the buyer holds a document which entitles him to obtain them. The present paragraph relates only to the rights in the goods as between the buyer and the seller. Under the right of stoppage in transit, the carrier copes with risks that the seller may claim damages arose from the handing over the goods, if he hand over the goods to the buyer and that the buyer may claim damages, if he deny handing over the goods to the buyer who has the document which entitles him to obtain the goods. Therefore the legal position of the carrier may become weak. This paper purpose to point out the legal weakness of the carrier under the right of stoppage in transit and to provide the proper legal act of the carrier and possible practice related to various characters of the contract of sale of the goods. Although there is the opinion it prevent from handing over the goods to the buyer actually under the interpretation that the buyer should take claim damages to the seller, if the goods are handed over to the buyer under the right of stoppage in transit, it is not appropriate because the opinion may disable the right of stoppage in transit. The right of stoppage in transit could be carried out under any payment conditions except letter of credit and under any mode of transportation except the cases that carrier is the buyer himself or the agent of the buyer. It could be executed regardless the forms of the transport document.

• Journal of Legislation Research
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• no.44
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• pp.725-756
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• 2013

In this paper, the possibility of extension of falsification conception was investigated to discuss the validity of this precedent. Consequently this extension was indispensible according to the article 237-2 of criminal code which regards the reproduced document as the document in the document crime. However, this is against the security of human right. On the contrary, there is not this kind of article in the German criminal code and the German precedents and majority theory are negative to regard it as the criminal document. And also, there is the pont of view that the reproduced document is not the criminal document because it's not the expression itself of document nominee's intention, so the article 237-2 should be demolished in Korea. According to this opinion, the serious reconsideration should be required in the legislation of this article 237-2. Nevertheless, if this extended conception is needed and it's possible, the meaning of the computer monitor's image is not able to be ignored in the conception of falsification. Therefore this should be regarded as the element of the falsification conception. In other words, this can't be evaluated as the object of falsification but the target of falsification, according to the conception extension, though the precedents do not regard it as the document in document crime.