• Journal of the East Asian Society of Dietary Life
• /
• v.17 no.3
• /
• pp.351-363
• /
• 2007

Previously, we analyzed for nutrition knowledge and the use of nutrition knowledge in the everyday lives of students in order to develop nutrition education programs that focus on desirable behavior change. From this, we found that female students desired to participate in nutrition education more than male students, and regarding their concerns for nutrition education, 73.2% of the females and 50.0% of the males displayed interest in 'obesity and the regulation of body weight'. Therefore, this study showed female students give more attention to the obesity and the regulation of body weight than male students(p=.000<.001). In addition, female students had higher interests($8.63{\pm}1.67$) than male students ($7.45{\pm}2.03$) in nutrition knowledge(p=.000<.001). By investigating the use of nutrition knowledge in everyday life, our research indicated that the actual use of nutrition knowledge was less. To encourage students to persue dietary lives addressing the concerns confirmed above, the following needed to occur. 1) Provide them nutrition information for the main processed foodstuffs encountered when dining out(breads, cakes, cookies, and carbonated beverage). 2) Teach them to read food nutrition labels. 3) Help them find a lifestyle connection through lasting self-management methods and the generation of social support. Accordingly, this required developing effective and practical nutrition education programs that considered regional characteristics and gender differences. The most important factors considered during nutrition education program development were the need for motivation and ongoing education by stage of change, rather than temporal education through specific problem analysis, in order that those being educated may bring about a change of behavior by themselves. Therefore, from this study, we have suggested the use of multilateral operating strategies for successful nutrition education. In addition the phase model of behavior change should be applied. Our programs were aimed at self owned nutritional management so that students could master their own methods for acquiring skills and enjoying dietary life. The research may be summed up as follows. First, the purpose of education at the recognition stage of change was to attempt motivation for nutrition improvement, by analyzing the problems such as food buying habit and the main purchasing viewpoints when dining out. Second, the purpose of education at the action stage of change was to help students acquire of concrete methods for behavior modification by linking the program to their home as well as to teachers with various activities that suited the situation at school. This was done by analyzing the processes and decisions pertaining to dining out the main processed foodstuffs and principal components, etc. through data and experimental practice. Third, the purpose of education for changing of habits and values, or the maintenance stage, was to investigate the various reasons that undesirable behaviors were induced, and then determine a lasting self-management method as well as how to generate social support. If the nutrition education program developed in this study is utilized on site, someone in the primary role as the nutrition educator and trained specifically in nutrition, can help induce the health promotion in the community as well as lasting dietary management, by executing a link with families in parallel with educating teaching staff and students' parents. In addition, this program can playa role in the government policies related to the health promotion for our youth who are the foundation of our nation and who can enhance our national competitive power.

• Management & Information Systems Review
• /
• v.35 no.4
• /
• pp.169-184
• /
• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Journal of radiological science and technology
• /
• v.28 no.1
• /
• pp.33-44
• /
• 2005

The objective of this study is to supply the good quality of experts the radiation industries in Korea and develop the major subject matter needed in the radiation industries and the curriculum in order to execute it for the variation of fields of employment at the department of radiation in the junior college and the development of the percentage of employment. In addition, this study is to improve the level of radiation experts engaged in the industries in quality, and it is to improve the social recognition of radiation rather negative now because of the development of radiation industry. As for the core results of this research, it was to suggest the detailed choice method curriculum proper to the service fields of radiation industries, but it may be subject to change due to each college's property and the educational objectives. From the result of this research above, it may be summed up as follows. First, as for the detailed curriculum by the service field, this study was to organize two subject matters: 1. the subject matter proper to the field of using the radiation, and 2. the subject matters proper to the safety control field of radiation. Second, as for the detailed curriculum by the pattern of industries, this study was to organize the four subject matters: 1. the subject matter needed in the manufactures, 2. the subject matter needed in the nondestructive testing industries, 3. the subject matter needed in the sales agencies, and 4. the subject matter needed in the laboratories. This study was to suggest the operational model about the curriculum in order to execute these subject matters. It could be executed as two methods below. First, one method is to execute the major systems by the medical field and industrial field in the third course at the department of radiation in the junior college now. Second, the other method is to make them specialize the industrial radiation in the Advanced Course(one year course) after the graduation of junior college. To operate these curricula successively it needs to assume the deeper research and the development of materials about the subject matters related to the nuclear radiation industries hereafter. In addition, it needs to solve the security of finance like the manpower of professor, space for practice, and the educational appliances, etc. needed in the operation of subject matters. Finally, the effect and result from the development or revision of college curriculum did not come out in a short time. It will require considerable time until the undergraduates at the department in the junior college finish a set of curriculum newly developed, and graduate the university, and can get the results while they engage in their works in the industrial sites. Accordingly, all the interested parties have to anticipate the results of this research with the patience in long-standing point of view. Also, this researcher considers it as it is willing to give them the continuous interest and support.

• Journal of Korean Philosophical Society
• /
• v.126
• /
• pp.423-461
• /
• 2013

The researcher conducted this study to investigate what special meaning does an emotion experience program, a Confucianism philosophical thinking, has for Sunwoo(善友), and based on what structure it unveils a good clue of Sunwoo(善友); and to reveal the structure of philosophical counselling treatment simultaneously. Thus, the researcher performed an "emotion experience program for 3 weeks, targeting 22 research subjects and collected the data of their experience. As for date analysis, a phenomenological analytic method of Colaizzi (1978), one of qualitative research methods was used. It was because the phenomenological analytic method of Colaizzi was suggested to derive common properties of whole research subjects rather than those of individual research subject, which could help develop the theories of philosophical counselling treatment. The finding of the analysis revealed the intrinsic structure of the phenomenon which the research subjects experienced through "an emotion experience program" was reborn as 'unfamiliarity and suspicion', 'burden', 'recognition of a method and a need', 'self-reflection', 'awareness of nature and the correct behavior', 'joy and pleasure', and 'rebirth as a valuable existence'. These were categorized to examine the structure of philosophical counselling treatment. The findings revealed the treatment went through the precesses: 'the start of learning and intentional guidance', 'reflection', 'enlightenment', 'Sugichiin(修己治人)', 'freedom', and 'transcendence. Considering the purpose of Confucian philosophy is living valuable life and the accomplishment of objectives is based on the transcendence, realizing preallotment and putting it into practice, the structure of emotion experience by the research subjects is appropriate for the purpose of Confucian philosophy and the process of objective accomplishment.

• Journal of The Korean Association For Science Education
• /
• v.41 no.4
• /
• pp.339-358
• /
• 2021

This study explores the agency of a student leader, expressed through efforts to distribute power and encourage participation in elementary scientific modeling classes. The study also analyzes the context in which the leader's agency was expressed and the context in which the development of a collective agency was constrained. The participants were 22 fifth-grade students. The leader's agency was analyzed by examining his words and actions. As a result, at the outset of the study, the leader had the most power, performing all the activities as the sole authority in a non-cooperative participation pattern. However, with reflection and help from the researcher, the leader recognized the problem and facilitated the participation of other students. He developed an identity as a teacher and demonstrated the agency. The leader's agentic behaviors can be categorized into three aspects. First, regarding the cognitive aspect, the leader helped other students participate in modeling by sharing his knowledge. Second, regarding the normative aspect, he made rules to give all students an equal voice. Third, regarding the emotional aspect, the leader acknowledged the contribution of the students, increasing their confidence. The leader's agency temporarily helped the group to overcome the student hierarchy, facilitating a cooperative participation pattern. However, the development of a collective agency was constrained. The power of the leader was partially redistributed, and the other students did not position themselves as equal to the leader. To support the leader's agency to develop into a collective agency, it is necessary to redistribute the power of the leader more equally and to change the recognition of students.

• Journal of the Korean Institute of Traditional Landscape Architecture
• /
• v.36 no.4
• /
• pp.113-123
• /
• 2018

The purpose of this research is to develop evaluation indicators forperformance improvement of horticultural therapy garden. In order to achieve a therapeutic purpose, the gardening activity held by the trained horticultural therapist. Moreover, horticultural therapy is 'a medical model' for the treatment and basic premise of the research was set, as horticultural therapy garden is characterized area to support activities of patients and horticultural therapist functionally and efficiently. For this study, three times of Delphi and AHP techniques were proceeded to export panels who were recruited by purposive sampling. Through these techniques, it was possible to deduct the evaluation indicator which maximizes the performance of the horticultural therapy garden. The evaluation items were prioritized by typing and stratification of the indicator. The results and discussions were stated as followings. Firstly, a questionnaire of experts was conducted to horticultural therapists and civil servants who were in charge of horticultural therapy. As results(horticultural therapists: 87.8%, civil servants: 75.2%), It is possible to conclude that both positions have the high recognition and agreed on the necessity of horticultural therapy. Secondly, Delphi investigation was conducted three times in order to develop the evaluation indicator for performance evaluation. After Delphi analysis, total 34 of evaluation elements to improve the performance of the horticultural therapy garden by reliability and validity analysis results. Thirdly, AHP analysis of each evaluation indicator was conducted on the relative importance and weighting. Moreover, the results showed 'interaction between nature and human' as the most important element, and in order of 'plan of the program', 'social interaction', 'sustainable environmental', and 'universal design rule', respectively. On the other hand, the exports from the university and research institute evaluated the importance of 'interaction between nature and human', while horticultural therapists chose 'plan of the program' as the most important element. Fourthly, the total weight was used to develop weight applied evaluation indicator for the performance evaluation of the horticultural therapy garden. The weight applying to evaluation index is generally calculated multiply the evaluation scores and the total weight using AHP analysis. Finally, 'the evaluation indicator and evaluation score sheet for performance improvement of the horticultural therapy garden' was finally stated based on the relative order of priority between evaluation indicators and analyzing the weight. If it was deducted the improvement points for the efficiency of already established horticultural therapy garden using the 'weight applied evaluation sheet', it is possible to expand it by judging the importance with the decision of the priority because the item importance decided by experts was reflected. Moreover, in the condition of new garden establishment, it is expected to be helpful in suggesting ways for performance improvement and in setting the guidelines by understanding the major indicators of performance improvement in horticultural therapy activity.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.16 no.2
• /
• pp.177-188
• /
• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Journal of Popular Narrative
• /
• v.26 no.2
• /
• pp.39-85
• /
• 2020

This paper examines the aspects of disaster narrative, which makes the most of the concept of 'masterplot' as a narrative simulation to solve problems. By analyzing and comparing the remnants of 'masterplots' operating in the disaster narratives of Korea, the United States, and Japan, the differences between each country and social community problem recognition and resolution will be discussed. Disaster narrative is the most suitable genre for applying the 'masterplot' toward community problem solving in today's global risk society, and the problem-solving method has cognitive differences for each community. First, in the case of American disaster narratives, civilian experts' response to natural disasters tracks the changes of heroes in today's 'Marvel Comic Universe' (MCU). Compared to the past, the close relationship between heroism and nationalism has been reduced, but the state remains functional even if it is bolstered by the heroes' voluntary cooperation and reflection ability. On the other hand, in Korea's disaster narratives, the disappearance of the country and paralysis of the function are foregrounded. In order to fill the void, a new family narrative occurs, consisting of a righteous army or people abandoned by the state. Korea's disaster narratives are sensitive to changes after the disaster, and the nation's recovery never returns to normal after the disaster. Finally, Japan's disaster narratives are defensive and neurotic. A fully state-led bureaucratic system depicts an obsessive nationalism that seeks to control all disasters, or even counteracts anti-heroic individuals who reject voluntary sacrifices and even abandon disaster conditions This paper was able to diagnose the impact and value of a 'masterplot' today by comparing a series of 'masterplots' and their variations and uses. In a time when the understanding and utilization of 'masterplots' are becoming more and more important in today's world where Over-the top(OTT) services are being provided worldwide, this paper attempt could be a fragmentary model for the distribution and sharing of global stories.

• Journal of Service Research and Studies
• /
• v.13 no.1
• /
• pp.48-62
• /
• 2023

As seen in the recent K-pop craze, the size and influence of the Korean music industry is growing even bigger. At least 6,000 songs are released a year in the Korean music market, but not many can be said to have been successful. Many studies and attempts are being made to identify the factors that make the hit music. Commercial factors such as media exposure and promotion as well as the quality of music play an important role in the commercial success of music. Recently, there have been many marketing campaigns using Internet memes in the pop music industry, and Internet memes are activities or trends that spread in various forms, such as images and videos, as cultural units that spread among people. Depending on the Internet environment and the characteristics of digital communication, contents are expanded and reproduced in the form of various memes, which causes a greater response to consumers. Previously, the phenomenon of Internet memes has occurred naturally, but artists who are aware of the marketing effects have recently used it as an element of marketing. In this paper, the mediated effect of Internet memes in relation to the success factors of popular music was analyzed, and a prediction model reflecting them was proposed. As a result of the analysis, the factors with the mediated effect of 'cover effect' and 'challenge effect' were the same. Among the internal success factors, there were mediated effects in "Singer Recognition," the genres of "POP, Dance, Ballad, Trot and Electronica," and among the external success factors, mediated effects in "Planning Company Capacity," "The Number of Music Broadcasting Programs," and "The Number of News Articles." Predictive models reflecting cover effects and challenge effects showed F1-score at 0.6889 and 0.7692, respectively. This study is meaningful in that it has collected and analyzed actual chart data and presented commercial directions that can be used in practice, and found that there are many success factors of popular music and the mediating effects of Internet memes.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.18 no.1
• /
• pp.125-140
• /
• 2023

Careful preparation for a start-up can lower the risk of failure and create a successful business model. However, there are still challenges for middle-aged entrepreneurs, as start-up services and policies are often not readily accessible or fully utilized. Despite active research on middle-aged start-ups, previous studies have not delved deeply into the demographics of start-up preparation and various preparation behaviors. In response to this, a study was conducted to identify which start-up support services middle-aged entrepreneurs use, and how start-up preparation can be classified based on this. Data from 324 middle-aged tech start-up owners, based in Seoul and who started their businesses within the past 7 years, was collected and analyzed. The results showed that middle-aged entrepreneurs had moderate start-up preparation, with the greatest focus on the preparation period and the least focus on start-up education. Latent Profile Analysis revealed three groups of start-up preparation types among middle-aged entrepreneurs: "Overall Tribal Type," "Lack of Start-up Education Type," and "Comprehensive Preparation Type." BCH was performed on start-up satisfaction, start-up competence, fear of failure, access to start-up services, and support needs for middle-aged entrepreneurs based on the preparation type. The results showed that "Overall Tribal Type" had statistically lower start-up satisfaction, competence, and service accessibility compared to the other groups. Meanwhile, "Comprehensive Preparation Type" had a statistically lower fear of failure than the other types. "Overall Tribal Type" also had lower accessibility to middle-aged start-up services. All types had a high recognition of the need for support for specialized middle-aged start-ups. The findings highlight the need for more comprehensive support for middle-aged entrepreneurs. This could include expanding support projects to enhance their level of preparation, providing customized support based on their level of preparation, and improving the visibility and accessibility of start-up support services for middle-aged individuals. Additionally, specialized education that addresses the characteristics of middle-aged individuals should be provided.