• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.1
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• pp.393-401
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• 2021

This study derives essential information elements that should be shared in the situation board by utilizing the concept of common operating picture (COP). The COP's concept and actual overseas cases were confirmed, and COP information elements that should be considered for disaster situations were redefined. The COP disaster response information elements were derived by analyzing the standard manual for disaster response and daily situation reports issued in Korea. The information elements were divided into four stages (①Report reception and recognition stages, ②Situation propagation and reporting stages, ③Emergency equipment operation stages, ④Recovery and recovery stages), centered on storm and flood damage. Further analysis of the detailed information elements was conducted to derive the information elements that must be shared in the context board. The information is shared along with spatial and geographical characteristics due to the characteristics of the COP, providing complex information to decisionmakers and officials, enabling diverse access to disaster situations. Furthermore, it is expected that disaster response will be more efficient by sharing the information in common.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.3
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• pp.527-535
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• 2021

Traditional business intelligence (BI) systems have been used widely as tools for better decision-making on time. On the other hand, building a data warehouse (DW) for the efficient analysis of rapidly growing data is time-consuming and complex. In particular, the ETL (Extract, Transform, and Load) process required to build a data warehouse has become much more complex as the BI platform moves to a cloud environment. Various BI solutions based on the NoSQL database, such as MongoDB, have been proposed to overcome these ETL issues. Decision-makers want easy access to data without the help of IT departments or BI experts. Recently, self-service BI (SSBI) has emerged as a way to solve these BI issues. This paper proposes a self-service BI system with farming data using the MongoDB cloud as DW to support the selection of new crops by return-farmers. The proposed system includes functions to provide insights to decision-makers, including data visualization using MongoDB charts, reporting for advanced data search, and monitoring for real-time data analysis. Decision makers can access data directly in various ways and can analyze data in a self-service method using the functions of the proposed system.

• Journal of the Korean Society of Radiology
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• v.79 no.6
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• pp.340-347
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• 2018

Purpose: To evaluate value of image subtraction for identifying hepatocellular carcinoma (HCC) capsule on gadoxetic acid-enhanced MR images. Materials and Methods: This study involved 108 patients at risk of HCC preoperatively examined using gadoxetic acid-enhanced MRI with hepatic resection between May 2015 and February 2017. We evaluated qualities of subtraction images and presence of capsular appearance on portal venous or transitional phases conventional and subtraction images. We assessed effect of capsular appearance on subtraction images on HCC. Results: After excluding 1 patient who had treated by transarterial chemoembolization prior to surgery and 33 patients with unsatisfactory subtraction image qualities, 82 focal hepatic lesions (73 HCC, 5 non-HCC malignancies, and 4 benign) from 74 patients were analyzed. Regarding detection of capsules, sensitivity, accuracy, and area under the receiver operating characteristic curve (AUC) on subtraction images were significantly higher than those on conventional images (95.4%, 89.0%, and 0.80, respectively; p < 0.001), though specificities were same (64.7%). For diagnosis of HCC, sensitivity, accuracy, and AUC on subtraction images were significantly higher than on conventional images (82.2%, 79.3%, and 0.69, respectively; p = 0.011), though specificities were identical (55.6%). Conclusion: Portal venous or transitional phase gadoxetic acid-enhanced MRI subtraction images could improve detection of HCC capsule.

• Kosin Medical Journal
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• v.33 no.2
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• pp.181-190
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• 2018

Objectives: Our school introduced a new curriculum based on faculty-directed, intensive, small-group teaching of clinical skills in the third-year medical students. To examine its effects, we compared the mean scores on an OSCE between the third- and fourth-year medical students. Methods: Third- and fourth-year students did rotations at the same five OSCE stations. They then completed a brief self-reporting questionnaire survey to examine the degree of satisfaction with new curriculum in the third-year students and clinical practice in the fourth-year students, as well as their perception of confidence and preparedness. We analyzed the OSCE data obtained from 158 students, 133 of whom also completed the questionnaire. Results: Mean OSCE scores on the breast examination and wet smear stations were significantly higher in the third-year group (P < 0.001). But mean OSCE scores of motor-sensory examination and lumbar puncture were significantly higher in the fourth-year group (P < 0.05). The mean OSCE scores had no significant correlation with satisfaction. In addition, the self-ratings of confidence had a high degree of correlation with satisfaction with new curriculum (r = 0.673) and clinical practice (r = 0.692). Furthermore, there was a moderate degree of correlation between satisfaction and preparedness in both groups (r = 0.403 and 0.449). Conclusions: There is no significant difference in the effect on the degree of clinical performance and confidence between an intensive-small group teaching and a 1-year clinical practice. If combined, intensive small group teaching and clinical practice would be useful to improve the degree of ability and confidence in medical students.

• 한국사회정책
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• v.24 no.4
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• pp.113-150
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• 2017

This study analyzes how workers become impoverished and have their jobs less stabilized after they suffer from non-job-related sickness. Given that South Korea lacks sickness benefits, which most of OECD member states legislate and implement except US and Switzerland, this study examines its impact on laborers' job stability and povertization in Korea. The researchers have conducted in-depth interviews with nine former or present laborers who have the experiences and four experts on the issue in July-September, 2017 for the qualitative analysis. It is found that laborers, after becoming aware of their sickness, at first endure their pain without informing their employers not to lose their jobs. The attititude is observed especially among non-standard laborers, because sickness more often leads to job loss for them than for standard laborers. After workers have to leave their jobs due to their sickness in the end, they have no choice but to keep working in less stable jobs to compensate for income losses. They become gradually impoverished with their social capital like family bond declining. We observe laborers who are eligible for industrial accident insurance compensation could not benefit from the system because some employers refrain from the legal reporting duty. Due to this illegal practices, some industrial accident victims unduly lose their jobs due to "non-job-related sickness". Second, some employers report to the authority that their sick laborers have left their jobs 'voluntarily' even when they have quitted it without their volition, in which case the newly unemployed are not eligible for unemployment benefits. Large holes in Korea's safety nets for those suffering from multiple risks of sickness and unemployment.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.22 no.5
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• pp.1191-1204
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• 2012

As attackers try to paralyze information security systems, many researchers have investigated security testing to analyze vulnerabilities of information security products. Penetration testing, a critical step in the development of any secure product, is the practice of testing a computer systems to find vulnerabilities that an attacker could exploit. Security testing like penetration testing includes gathering information about the target before the test, identifying possible entry points, attempting to break in and reporting back the findings. Therefore, to obtain maximum generality, re-usability and efficiency is very useful for efficient security testing and vulnerability hunting activities. In this paper, we propose a threat analysis based software security testing technique for evaluating that the security functionality of target products provides the properties of self-protection and non-bypassability in order to respond to attacks to incapacitate or bypass the security features of the target products. We conduct a security threat analysis to identify vulnerabilities and establish a testing strategy according to software modules and security features/functions of the target products after threat analysis to improve re-usability and efficiency of software security testing. The proposed technique consists of threat analysis and classification, selection of right strategy for security testing, and security testing. We demonstrate our technique can systematically evaluate the strength of security systems by analyzing case studies and performing security tests.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.1
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• pp.495-501
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• 2021

This study examined the effects of pre-service teacher's cooperative organizational culture on the conflict management type. The subjects were 138 preschool teachers. The data were obtained by self-reporting and used to investigate the teacher's conflict management type and cooperative organizational culture. The collected data were analyzed using the Pearson correlation coefficient analysis and stepwise regression analysis. The major findings in this study were as follows; First, there was a relationship between the cooperative organizational culture of early childhood teachers and the overall type of conflict management. The overall cooperative organizational culture had the strongest relationship, particularly with the integrated type of conflict management. The following appeared in the order of compromise, consideration, and domination. On the other hand, there was no relationship with the avoidance type. Second, regarding the sub-factor of conflict management type that affects the cooperative organizational culture of early childhood teachers, the integrated type has the strongest influence, followed by the caring type. In the sub-factor of cooperative organizational culture, the integrated type has the strongest influence on the cooperative leadership, followed by the caring type. The integrated type had the greatest influence on teacher cooperation, peer support, and learning companion.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.2
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• pp.602-609
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• 2021

Under accrual basic accounting, financial statements may be less reliable compared to cash basis accounting. The purpose of this study is to conduct an empirical analysis to determine the possibility of profit adjustment through the increase and decrease of deferred tax accounts. For our empirical analysis, a dummy variable of '1' was used as a dependent variable when the deferred tax net assets increased from the previous year and '0' when the deferred tax net assets decreased. Meanwhile, the variables of interest were discretionary accruals and ROA variation compared to the previous year. Logistic regression analysis was performed to establish the relevance between variables. Results found larger discretionary accruals related to lower net deferred tax assets compared to the previous year. In addition, there was a correlation between ROA and net deferred tax assets only if the ROA increased and net profit was greater than '0'. Study results will enable deferred tax information to be used in investment decision-making, and supervisory institutions can establish policies to prevent profit adjustments and enhance reporting standards.

• Analytical Science and Technology
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• v.33 no.6
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• pp.262-273
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• 2020

A fluorine content analysis method for krill oils, which is a representative oil formulation in foods, was developed in compliance with the Korea Food and Drug Ministry's "Guidelines for Validation of Testing Methods Related to Food". Using this method for krill oils, the presence of impurities was evaluated via combustion-ion chromatography (C-IC). A review of published technical data on fluorine in krill oils showed that while the traditional wet potentiometric method was typically used, it was not reliable. Moreover, there was no food testing/analysis laboratory in Korea to perform a fluorine test analysis on such an oil matrix. Therefore, we identified halogen (fluorine) tests, developed to national and international standards, and developed a test method suitable for krill oils by selecting a C-IC method that is sufficiently applicable to the oil matrix. Based on the characteristics of the oil matrix, the optimal test method was established through various experiments by reviewing the concerns related to loss and interference in the preparation and introduction of samples. The fluorine content test was carried out on 11 krill oil products that were purchased online. Most products (with the exception of only one) were found to contain less than the reporting limit obtained by the test method. Furthermore, after additional testing, a high fluorine content of approximately 2,000 ~ 3,000 mg/kg was detected on the krill surface, although the concentration varied depending on the area of the krill. A comparison with samples from two ISO/IEC 17025 testing laboratories confirmed that there was no significant difference in the statistical analysis results obtained by ANOVA among the three laboratories. A testing guide for fluorine content analysis was completed.