• The Journal of the Korea Contents Association
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• v.18 no.7
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• pp.527-535
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• 2018

This study examines how the implementation of the Normalization policy of public institutions aimed at reducing debt affects accounting conservatism in public corporations. In particular, we analyze the general behavior of accounting conservatism based on debt ratio, and analyze whether the policy has changed this behavior of conservatism. Empirical findings are summarized as following. We show that debt ratios are positively associated with conservatism, consistent with the result for the private corporations. This result means that public corporations increase their conservatism as their debt ratios increase. However, no significant effect is found in this relationship after the implementation of the policy. This finding implies that the implementation of Normalization policy is not a factor that alters the conservative accounting practices of public corporations. This suggests that the recent debt reduction performance of public corporations is irrelevant to conservatism and is the result of the actual process of normalization of management. The results documented in this paper provide an important empirical evidence for evaluating the performance of the government policy at the present time when the debt reduction policy of public institutions is viewed more important than ever.

• Journal of Wellbeing Management and Applied Psychology
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• v.6 no.2
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• pp.1-7
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• 2023

Purpose: The purpose of this study is to investigate the characteristics of airborne radon concentration by season in public-use facilities in South Korea. Research design, data and methodology: The data is provided by the public data portal, and public-use facilities nationwide where radon in the air is measured are specialized sanatorium for senior citizens, libraries, childcare facilities, postpartum care centers, medical institutions, funeral halls, underground shopping malls, and underground subway stations. Results: The facility with the highest radon concentration in public-use facilities was childcare facilities with an average of 50.2 ± 21.7 Bq/m³, while the average of medical institutions was the lowest at 24.8 ± 5.7 Bq/m³. The season with the largest difference in average radon concentration between childcare facilities and medical institutions was in the order of fall (28.6 Bq/m³), followed by winter (28.1 Bq/m³), spring (23.0 Bq/m³), and summer (22.0 Bq/m³). Conclusions: The main concentration levels of each public-use facility shown in this study are all below domestic and international standards, but there is a significant concentration difference between facilities. By season, winter showed the highest average concentration (40.6 ± 21.3 Bq/m³) and summer showed the lowest average concentration (23.8 ± 14.0 Bq/m³).

• Journal of the Society of Disaster Information
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• v.19 no.3
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• pp.624-633
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• 2023

Purpose: It Vas intended to identify problems and derive improvement plans by grasping the current status of safety management of public institutions among construction Vork orders. Method: By comparing the disaster status of public institutions compared to the total construction Vork, the analysis Vas conducted based on the results of the evaluation of the level of safety activities of public institutions Vith a high disaster rate and the results of actual consulting. Result: As a result of comparing and analyzing the current status of safety management of public institutions, the current status and problems of safety management in public institutions Vith a high accident rate Vere similarly discovered. Safety management organizations, document management systems, safety management systems, and risk assessment activities are operated Vithout reflecting the size and characteristics of the organization, so improvement in the relevant field is needed. Conclusion: Safety-related professionals and organizations should be formed according to the size of construction orders, and responsibility and authority should be clearly assigned. Since risk assessment is conducted formally to prepare a safety and health ledger, it is necessary to derive risk factors to prevent safety accidents for the actual construction. It is expected that the level of safety activities can be improved if it is improved by reflecting the size and characteristics of public institutions.

• Journal of the Korean Society for Library and Information Science
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• v.50 no.4
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• pp.209-229
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• 2016

The purpose of this paper is to analyze open access policies of overseas public funding institutions and to suggest considerations to develop policies in Korea. Policy documents, related literature researches, homepage of major public funding institutions in US, UK, China, Japan, EU have been reviewed to investigate background, components and contents of policies. As results of this research, it was found that most institutions have their mandatory policies, which beneficiaries deposit their publications resulting from publicly funded research to repositories. In addition, they have been advanced policies to expand deposit agents and objectives, to improve the repository, to reduce the embargo period.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.17 no.4
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• pp.769-774
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• 2013

In order to strengthen the protection of information, public institutions have introduced information security governance system. Public institutions recognizes the importance of information security governance system, and have striven to establish information security governance by establishing institutions and making policies. In this paper, in order to investigate ways that will be the basis for the establishment of information security governance in public institutions, we studied the necessity and model of information security governance. Also, by studying the government policies and cases, we proposed the direction of the policy.

• Journal of the Korea Society of Computer and Information
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• v.26 no.4
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• pp.223-229
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• 2021

This study investigated the determinants of debt ratio in public institutions. For this purpose, we analyzed the impact of inefficient management as internal factors on debt ratio. In this paper, inefficient management included total costs, payment, and employee benefit. The results of this study are as follows. First, we find that there is a significant positive relation between total costs and debt ratio. This result means that the higher total costs, the higher debt ratio. Second, we find that there is not a significant relation between payment and debt ratio. And we also find that there is not a significant relation between employee benefit and debt ratio. These results are empirical results that can be answers about some concerns that inefficient management of public institutions worsen debt ratio.

• Journal of Advanced Information Technology and Convergence
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• v.9 no.2
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• pp.15-27
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• 2019

This paper deals with a web-based public address system for conveying information for different institutions. An architecture for a Short Messaging Service (SMS) based public address (PA) system that can be programmed by an authorized mobile phone or device is proposed. This PA system will facilitate information transfer from heads of offices, managers, directors, and deans of the institutions to its constituents or unit area as well as enable postings of information with proper authentication and validation remotely. The system supports high priority messaging, allowing the conveyance of critical and time sensitive information. The mobility management support for the PA system will be based on the Hierarchical Mobile Internet Protocol version 6 (HMIPv6), hence, allowing for a seamless connectivity to the system. The major advantage of this proposed PA system as compared with the traditional electronic displays and bulletin boards is seamless mobility wherein the display devices can be programmed remotely by heads of the institutions and business organization. It also allows faster communication and immediate actions concerning the different institutions, organizations, and businesses, thus, ensuring high productivity.

• Journal of Fisheries and Marine Sciences Education
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• v.28 no.1
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• pp.186-197
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• 2016

This study applied the parametric bootstrapping method to analyze whether there was a change in the production efficiency of institutions under Ministry of Oceans and Fisheries. This study used input and output oriented productivity simultaneously. In particular, the productivity was estimated through 95% confidence interval derived by 2000 times re-sampling process. The results of the study showed us a reduction in overall total factor productivity by 24% between 2009 and 2013, and 7% of decreases in productivity annually. A recent conditions of an external economic shocks brought a 28% downward shift of production function. In this study, public institutions were divided into three types, which were public, quasi-government, and other public institutions. There were approximately 13%, 1%, and 5% decreases in total factor productivity per each. In analyzing the productivity each of 14 institutions, approximately DMU4 and DMU6 had 4%, and 5% increases in productivity per each. While DMU14 showed us no changes in productivity, all of the other 10 DMUs were estimated the decreases in productivities.

• Journal of Korea Port Economic Association
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• v.30 no.3
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• pp.187-207
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• 2014

The purpose of this paper is to examine the business performance difference based on the ownership structure type in the aspect of profitability and stability. In order to conduct this analysis in two aspects, the ship financial institutions have been classified into two groups: state-owned banks and private-owned banks. First of all, the difference of ROE and ROA between private and public ship financial institutions is statistically significant, but no difference has been shown in terms of stability measured through BIS capital adequacy ratio. Second, to test the business performance difference according to the ownership structure types before and after the global financial crisis, we examined the outcome difference in the ship financial institutions in terms of profitability and stability. However, in the event that the analysis was conducted with public and private financial institutions, the business outcome difference before and after the global financial crisis has been shown in the sector of private financial institutions, but has not been shown in the sector of public financial institutions. It is meaningful that this study is the first work which examined the difference of the operating performance by the ownership structure types of ship financial institutions. However, it is noted that small sample for this empirical study is a limitation of this thesis.

• Korea Journal of Hospital Management
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• v.9 no.4
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• pp.21-44
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• 2004

Toe objective of this study is to verify the factors influencing the taxation cognition of medical institutions and to verify the difference of taxation cognition among the interest groups in medical services. The factors that influence taxation cognition are supposed to be five: cognition of public benefits on medical services, cognition of profits from medical institutions, cognition of self-responsibility of medical institutions, cognition of distinction of medical institutions, and cognition of the importance of medical services. The interest groups are divided into four: medical institution employees, medical treatment consumers, taxation experts, and tax officials. As a result of this study, first, cognition of public benefits, cognition of profits, and cognition of distinction are verified to have statistical significance as factors for taxation cognition. It means that cognition of the public benefits of medical services is low, while cognition of profits is high, and taxation cognition such as tax supports and tax exemption appears low in accordance with lowness of cognition of distinction of medical institutions. Second, taxation cognition of the interest groups about medical service shows statistical significance between the group of medical institution employees and the group of tax officials, and between the group of medical institution employees and the group of taxes experts. This study is expected to contribute to tax policy, which can support medical institutions to provide medical consumers with good medical services, by analyzing the factors that influence taxation cognition on medical institutions.