• Journal of Digital Convergence
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• v.15 no.12
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• pp.283-291
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• 2017

This Study analyzes the predictability of accounting information from mandatory K-IFRS adoption using the K-IFRS reconciliations information. We use the sample of 2,557 firm-year Korea listed companies belonging to non-financial corporate sector during 2010-2016. Specifically, we examine whether K-IFS reconciliation would improve or reduce the predicting power for future earnings after K-IFRS adoption. The results of empirical analyses show that reconciliation information from discretionary judgement tend to reduce the predicting power of K-IFRS based accounting earnings for future earnings. This result indicates that managers are likely to use the adjustments process to reconcile K-GAAP accounting numbers with corresponding K-IFRS as means to realize the various private utility. This study is expected to provide useful information by suggesting the need for more rigid screening schemes for the K-IFRS reconciliation process and also for adequate measures to be taken to ensure that the interests of the outside investors are properly protected.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.41 no.2
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• pp.47-55
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• 2018

The Korean Ministry of Education (MOE) required cash flow statements, instead of fund statements, as a component of the financial statements of the Industry-Academic Cooperation Foundations (IACF) when it revised IACF accounting rules in 2012. While the fund statements were aligned its accounts to the operating statements' accounts level, the newly adopted cash flow statements' accounts retreated to two levels higher than those of the operating statements. It may be resulted from the consideration that IACFs' burden of preparing cash flow statements especially in direct method. To help IACFs prepare the cash flow statements, MOE's guidance on IACF accounting rules introduced cash flow statement preparation method and presented a practical example, but it did not check whether the accounts of the cash flow statement were reconciled to the accounts of corresponding balance sheet and operating statement. That means that the guidance still lacks how to assure it was accurately prepared. Our study proposed cash flow statement preparation using reconciliation method which reconciles cash flow statement accounts' amounts to balance sheet and operating statement accounts' amounts with integrity checking and also provided a practical example by using the same case in MOE's guidance on IACF accounting rules to help IACF accounting personnel to prepare a cash flow statement efficiently.

• Journal of the Korea Society of Computer and Information
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• v.11 no.4 s.42
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• pp.207-219
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• 2006

The purpose of this study is to provide to alternatives to improve the relationship of local community resident of the rural-urban consolidation districts in analyzing the case of Jeollanamdo Suncheon city that has consolidated for around 10 years since 1th January 1995. The method of this study is to survey 335 number of Suncheon residents. The evaluation criteria about relationship of local community resident. used in this study were the unity of residents, the reconciliation of residents, and the satisfying degree of public administrative services. According to this survey. aspect of reconciliation of residents, access of administrative organ, unity of residents. satisfying degree of residents and administrative information are showed a little the positive effect. But locational preference of disgust facilities are appeared ordinary and negative sight.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.7
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• pp.231-238
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• 2018

This study was conducted to provide basic data to understand the interaction patterns of dual-income parents' happiness by confirming the effect of work-family reconciliation recognized by dual-income parents on parental happiness. The subjects of the study were 630 pairs of dual-income parents out of 1462 pairs of parents who participated in both the main questionnaire and in the mother and father questionnaires in the 8th Panel Study on Korean Children (2015), and they were analyzed based on the Actor and Partner Interdependence Model (APIM). The results of this study show that the gain and strain of parents' work-family reconciliation had an actor effect on parents' happiness, and the gain and strain of father work-family reconciliation had a partner effect on mother's happiness. This study was meaningful in that it provides basic data on intervention and program development that could increase the happiness of dual-income parents. In order to increase the happiness of dual-income parents, it is necessary to provide intervention and education. In the future, we propose a study to confirm changes in influencing factors of parents' happiness according to time.

• Korean Journal of Childcare and Education
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• v.9 no.1
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• pp.51-79
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• 2013

This study was done to find out how women acquire their work citizenship through work-family reconciliation policies from the point of view of labour right and care right. This study investigated how labour right and care right, established by work-family reconciliation policies, are organized on a national level through the methods of socialization of the care such as the strategies of familization, de-familization, commodication and decommodication because paid labour and unpaid care work can be concretely embodied by such strategies. Actually in the care systems in the UK and Sweden, gender roles related to the responsibility for care was assumed differently. For that reason, the socialization of the care in these countries have been developed in a different way. And different results have been created from the two different countries in labour rights and care righst of man and women. The matter whether a society regards a woman as a laborer or caregiver especially has been an important starting point for the way in which social sharing of care develops. Work-family reconciliation policies stated in this study are very important factors. We can understand that care is not simply a duty of a man or a woman but an important human desire, which has to be granted to both a man and a woman as one of their own individual rights.

• Journal of Science of Art and Design
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• v.6
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• pp.267-287
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• 2004

The study of a new expression within Korean ink painting that meets the demands of the times has continued, resulting in various expressions with acrylics, handycoat, objects and installations, crossing over from traditional Korean painting techniques. A 'margin' was both a very important space and esthetical matter that expresses 'Ki', 'Distance', and 'Omission' in traditional sense when addressing Korean ink painting Its expression methods and concepts, however, have changed today. A 'margin' through Montage technique can be a significant example in understanding the expression methods of today's Korean ink painting. This is because the margins in Montage make the meaning of the work various and flourished and deeply construct the surface with a double-layered structure, instead of using a single layer. These 'margins' created by Montage are spaces where different images conflict, divide and continue with each other and where a reconciliation between different spaces is accomplished. Furthermore, they establish more vitality and truthfulness to life through both the images conflict and reconciliation. After the adoption of Post-modernism Art in Korean ink painting, the characteristics of the 'margin' in Montage style by the division of surface are an 'acceptant's participatory imaginative space'; where viewers fill the margins with their imaginations ; an 'abandoned space' ; where unnecessary parts are deleted for more live surface ; and a 'strategic space', where the work enriches the structure and contents of surface by using margins strategically.

• Korean Journal of Human Ecology
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• v.23 no.3
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• pp.421-441
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• 2014

This study investigates the influence of policy-related factors on the intention to keep working among mothers with children under 12 years old, especially focusing on the differences between the mothers with preschool children and elementary school children. The study also considers the individual, family, job characteristics of mothers with children, in order to draw the specific impact of policy factors. Data was collected through e-mails from 500 working mothers living in urban area, and 489 interview data were finally utilized in analyses. The results of analyses show that the level of awareness on work-family balancing policy significantly influences on the intention to keep working among mothers with preschool children. On the contrary, there is no statistically significant policy-related factors influencing on the intention to keep working among mothers with elementary school children. Both studies and social polices excessively focused on the mothers with preschool children in terms of work-family balancing issues. Working mothers with elementary school children have not been spot-lighted as beneficiaries from social policy, even though elementary school children also should be cared by others after school. Effective social services assisting work-family balance among mothers with preschool children should be more developed.

• Journal of the Korean Home Economics Association
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• v.49 no.6
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• pp.23-37
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• 2011

This research tried to identify how different types of environments related with work-family reconciliation effects the amount of resource exchange between working mothers and their child. In this study, we applied theoretical concepts such as 'Defamiliarization'(rights of mothers to access the work force without any environmental obstacles) and 'Familiarization'(a movement trying to balance work with family and child). This study is an analysis of valid questionnaires filled out by 220 female respondent's who was holding a job and also had children attending elementary, middle, or high school at the time answering the survey questionnaire. Results of this survey are as follows. Mother's attitudes toward familiarization and child's school environments related with defamiliarization had critical effects on mother's perceived resource exchange. And in a further analysis, among the clustered groups of mothers the group which consists of mothers who try to work hardly on both work and family had the highest degree of the resource supplies to their child.

• Proceedings of the KIEE Conference
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• 2008.07a
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• pp.604-605
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• 2008

전력사업은 전력서비스를 제공하는 사업으로서, 사업의 목표가 전력화사의 이익만을 극대화하는 방향으로만 설정되어는 안된다. 전력사업 운영의 일반적인 두 가지 목표는 전력공급의 안정성 확보와 경제적인 전력공급이라 할 수 있다. 그러므로 국가경제의 중추를 맡고 있는 전력산업은 새로운 환경과 불확실한 미래에 대처할 수 있는 환경의 요구 등이 제기되고 있다. 이러한 요구를 충족시키기 위한 노력이 진행되고 있으며 그 가운데 하나의 방향은 전기사업자의 공급가격과 소비자의 수요에 대한 정보를 이용하여 공통의 이익을 보다 더 향상시킬 수 있고 더 폭넓은 선택을 가능하게 함으로써 전기 사업자와 수요자 모두에게 더 많은 이익을 줄 수 있는 새로운 요금제를 확산시키는 것이다. 본 논문에서는 오늘날의 이러한 요구에 부응하여 새로운 형태의 요율제도로써 제시되고 있는 실시간요금제(Real-Time Pricing)와 그에 따른 수익보정(Revenue Reconciliation)방법을 통한 수요반응을 분석하여 부하율 향상에 관한 결과에 대하여 알아본다.

• Journal of Families and Better Life
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• v.28 no.6
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• pp.59-69
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• 2010

This study is to understand the determinants affecting women's fertility behavior (additional fertility plan) using the Korean Longitudinal Survey of Women & Families of 2007. Patterns of married women's life courses are divided into five groups depending on family role and economic activity: family-centered (no work experience) type, latent M type, M type, work-family reconciliation type, and first job entry type. This study performs a binomial logistic regression analysis and the key findings from the study are summarized as follows. First, five distinctive patterns show the different composition: family-centered type (4.5%), latent M type (69.6%), M type (10.4%), work-family reconciliation type (7.4%), and first job entry type (8.1%). Second, socio-economic characteristics, husband characteristics, and value characteristics are statistically significant to additional fertility behavior ; however, institutional character is not significant. Finally, significant factors affecting additional fertility plans vary in different patterns of life courses. Based on these results, this study suggests some policy implications and future research directions.