• Management & Information Systems Review
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• v.31 no.4
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• pp.1-32
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• 2012

The purpose of this study is to research systems about accounting transparency and to present how to introduce the standards in accounting unlisted small and medium sized companies. In Korea, the measures of enhancing accounting transparency of enterprises was mainly focused on the listed enterprises. On the contrary, the measures on enhancing accounting transparency of the SMEs was relatively insufficient This study researches systems regarding accounting transparency in Korea and reviewes the previous studies about the accounting transparency in small and medium-sized companies. This study also research other countries' accounting standards specialized only in the unlisted small and medium sized companies in order to establish accounting standards in the unlisted small and medium sized companiesin Korean For the new accounting standards for SMEs, this study suggests both strenghtening part and alleviating one, comparing to the current enterprise accounting standards. Each has three points to discuss. For the alleviating part, those standards should be simple, understandable and fit to the incumbent tax law. For the enforcement part, those standards should stand with the accounting reality of the small and midium sized companies, and it should also contains detailed expressions of the accounting transparency and managerial accounting.

• Korean Journal of Social Welfare
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• v.1
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• pp.51-71
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• 1979

During last five years several workshops and seminars among social work educators, in and out country, has taken place. In those gatherings there has been, criticism on American model on which curriculum of social work in Korea has mainly based, and many proposals which most developing countries should consider and adopt for developing their own curriculums. The proposals could be summarized as follows; 1. Specification of developmental functions of social work should be made so that the curriculum could involve. It also must come from own societal needs and own national development task. 2. Social work should participate and make contribution to plan and solve the main social problems in own countries. 3. Clarification of educational objective in undergraduate level should be made and one of them must be related to the first professional degree. 4. There should be the courses which provide the content of macro level participation. How much of the proposals are reflected in the current curriculum of Korea? What are the problems Korean social work education has been faced in connection with reflecting the proposals? What kinds of task we should or could perform in order to adopt the proposals? These are the questions which deserved to be studied. The followings are the answers to the questions; 1. The new courses such as social welfare policy and planning, Social Development, Population Dynamics and Family Planning, Social problems, Special Issues in Social Welfare, etc, are placed in the curriculum. 2. Though the new courses are added the courses of case work, group work, and community organization are strongly remained it means that integrative method is not quite adopted and that conflicts are taking place between new and old fashion. 3. Fieldwork placement policy has been changes from concurrent to block and from social work method oriented to social problem oriented. 4. There are lack of integration among the all courses, of consistency between pre and post courses and connection among the related courses. 5. Establishment of image of social worker with B, A. degree should be urgently taken place. It can't be done by social work field alone but by cooperation with all the forces related to the social work practice. 6. B. A. graduate should have a common base of knowledge and competence. It could be come from the clear and specified objectives of undergraduate level education. And agreement among the member schools on the objectives can call on the fundamental similarities in each curriculums. Different programs from one school to another can be tolerated as long as there are fundamental similarities among the schools. Basic concepts and framework of social work should be kept clearly. It is a slow and long process to make social work recognized as a profession in the developing countries. Korea can't be and exception. Failure of having social work be indegenous can't be the reason to refuse an change the basic concepts of social work. One of he most important task which social work education in Korea must achieve in the near future is to establish the minimum requirement courses in the curriculum. Social work field, on the other hand, must find the positions for the social works in the various settings and institute. Clear role and image of social worker can be obtained by doing that.

• Korean Journal of Materials Research
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• v.30 no.11
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• pp.601-608
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• 2020

In this work, Ag₃PO₄/In₂S₃ nanocomposites with low loading of In₂S₃ (5-15 wt %) are fabricated by two step chemical precipitation approach. The microstructure, composition and improved photoelectrochemical properties of the as-prepared composites are studied by X-ray diffraction pattern (XRD), field emission scanning electron microscopy (SEM), transmission electron microscopy (TEM), X-ray photoelectron spectroscopy (XPS), photocurrent density, EIS and amperometric i-t curve analysis. It is found that most of In₂S₃ nanoparticles are deposited on the surfaces of Ag₃PO₄. The as-prepared Ag₃PO₄/In₂S₃ composite (10 wt%) is selected and investigated by SEM and TEM, which exhibits special morphology consisting of lager size substrate (Ag₃PO₄), particles and some nanosheets (In₂S₃). The introduction of In₂S₃ is effective at improving the charge separation and transfer efficiency of Ag₃PO₄/In₂S₃, resulting in an enhancement of photoelectric behavior. The origin of the enhanced photoelectrochemical activity of the In₂S₃-modified Ag₃PO₄ may be due to the improved charge separation, photocurrent stability and oriented electrons transport pathways in environment and energy applications.

• The Journal of the Petrological Society of Korea
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• v.26 no.2
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• pp.113-125
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• 2017

We investigates geochemical and tectonic characteristics for the Triassic Bojangsan trachyte in the southern margin of the Imjingang belt. The geochemical signatures of the thracyte are characterized by enrichments of REE and HFS, and show no Nb trough, suggesting that would not experience arc magmatic processes involving continental crustal materials. The trachyte reveals within-plate setting in tectonic discrimination diagrams using immobile HFS Nb and Y elements. And the trachyte shows typical signatures of A-type volcanic rocks with high Ga abundance and is classified as A1-type volcanic rocks rich in Nb. The geochemical signatures suggest that the trachyte was produced by the differentiation of mantle-derived magmatism at the continental rift in extensional setting subsequent to a major collision during the Permo-Triassic Songrim orogeny. The results provide robust evodence to consider the Imjingang belt as an extension of the the Qinling-Dabie-Sulu belt between the North and South China blocks.

• Journal of Fisheries and Marine Sciences Education
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• v.4 no.1
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• pp.75-87
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• 1992

Cultivation of competent manpower is recognized as one of the important factors in the development of fisheries as well as of other industries. For reference to the development of education of fisheries high schools in the Republic of Korea, the author carried out a study on the education in Japan. The reason is why the education on fisheries had been initiated in Japan and her educational system has played the role of a model for neighboring countries. Even though the education on fisheries tends to shrink a little in recent years by diffusing the unwilling tendency to engage in 3D (dirty, difficult and dangerous) jobs, there are fifty-one high schools educating fisheries in Japan. Thirty-eight of them are specialized fisheries high schools and the others are comprehensive high schools to put common course and fisheries course together. In the first step of study, the goal of education on fisheries, organization of department and arrangement of curriculum are analysed. 1. In the newly arranged curriculum which will come into effect from 1994, the goal of education on fisheries is set up as "By educating fundamental knowledge and technology on the production and circulation in the field of fisheries, have students understand the significance and role of fisheries, and so cultivate ability and active attitude to the development of fisheries". The goal means that the circulation of fishery products are regarded as important as the production itself, and active attitude to the development of fisheries is also stressed, different from the present goal. 2. Standard departments directed by the Government are set up as five-Departments of Marine Fishing, of Fisheries Engineering, of Information Communication, of Fish Culture, of Sea Foods. But they are actually organized and named by the founders of schools-local government. Then there are many unique-named departments and the management of schools are somewhat flexible according to the situation of local district. 3. Special subjects are revised to twenty-four in the new curriculum from twenty-two in the present curriculum. Among them the contents are widely revised in the subjects such as Introduction to Fisheries, Fisheries Engineering, Communication Engineering, Communication Technology, Fish Culture. On the other hand, five subjects such as Information Treatment on Fisheries, Information Technology on Fisheries, Subjective Study, Fisheries Economics, Circulation of Sea Foods are newly set up to meet the changing phase of the time.

• Journal of Life Science
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• v.26 no.6
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• pp.646-650
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• 2016

The influence of chromosome number on cell growth and cell aging was investigated in various yeast strains that have many artificial chromosomes constructed using a chromosome manipulation technique. Host strain FY833 and the YKY18, YKY18R, YKY24, and YKY30 strains harboring 16 natural chromosomes, 18 chromosomes, 18 chromosomes containing rDNA chromosome, 24 chromosomes, and 30 chromosomes, respectively, were used, and the specific growth rate of each strain was compared. The specific growth rates in the YKY18 and YKY24 strains were indistinguishable from that in the host strain, while those of the YKY18R and YKY30 strains were reduced to approximately 25% and 40% of the host strain level, respectively. Subsequently, the replicative life span was examined to investigate the relationship between the number of chromosomes and cell aging, and the life span was decreased to approximately 14% and 45% of the host strain level in the YKY24 and YKY30 strains, respectively. Moreover, telomere length, well known as a senescence factor, was shorter and more diversified in the strain, showing decreased life span. Therefore, these results suggest the possibility that an increase in the number of chromosomes containing artificial chromosomes caused cell aging, and we expected these observations would be applied to improve industrial strain harboring of versatile and special artificial chromosomes.

• Korea Journal of Hospital Management
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• v.9 no.4
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• pp.87-100
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• 2004

The main objective of this paper is to investigate the burnout state, coping types, and their relationship with organizational citizenship behavior, and based on the investigation, to provide some reference materials for effective management of burnout and appropriate methods of coping. For this purpose, employees of Korean Red Cross Blood Center were selected as the subject of the research. Data for empirical analysis were obtained through mail survey using structured and self-administered questionnaire for 282 employees of five Red Cross Blood Centers across the nation. Following is the summary of the results: 1) Degree of organizational citizenship behavior was higher among the married, the forties in age, and the employees whose major reason for choosing to work at the Center was 'to help other people.' On the other hand, degree of burnout was higher among the single but lower among the forties in age and the employees who chose to work at the Center because of suitable abilities and interests. As for the types of coping, problem-oriented coping method was more frequently used by the married, older, relatively more-educated and higher-grade employees. 2) Among the three kinds of burnout, 'achievement burnout' was found to have the greatest influence on the organizational citizenship behavior, negatively affecting organizational citizenship behavior as a whole and all of its components except for 'sportsmanship.' Next was 'impersonality burnout,' which also had negative effect on organizational citizenship behavior as a whole, and altruism, conscientiousness and sportsmanship among the components. Finally, 'emotion burnout' appeared to have positive effect on altruism and courtesy but negative effect on sportsmanship. 3) Among the various types of coping, 'problem-oriented' and 'positive perspective' coping methods were found to positively influence overall organizational citizenship behavior, whereas 'stress dissolution' had negative effect. These results imply that special management, counselling and education are needed for sociodemographic groups with high burnout to utilize problem-oriented and positive perspective coping methods which are considered to have desirable effects in coping with burnout problems. In addition, some methods should be devised to prevent and manage the 'achievement burnout' that was found to have great negative influence on organizational citizenship behavior.

• Journal of the Korea Convergence Society
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• v.11 no.9
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• pp.297-303
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• 2020

The purpose of this study is to investigate the effects of aerobic exercise and probiotics ingestion on motor learning and body weight in female mice during adolescence. The subjects were divided into six groups of variables, such as non-exercise, moderate, high-intensity exercise, probiotics ingestion, and non-probiotics, and then treated for four weeks. The vertical grid test was conducted before and after the treatment to evaluate motor learning and bodyweight. The high-intensity exercise and probiotics ingestion group showed fastest up, rotation, and down rate than the non-exercise group (p<.001). Also, a group that treated exercise and probiotics tended to record speedier performance than those that performed the only exercise. Comparing weight changes, the weight gain of a group that performed only moderate-intensity exercise was higher than that of a non-probiotics and non-exercise group (p=.032). Taken together, aerobic exercise during adolescence can help improve motor learning, and more efficient motor learning can be achieved when combined with probiotics ingestion.

• The Korean Journal of Air & Space Law and Policy
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• v.22 no.2
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• pp.27-51
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• 2007

The cumulative result of the work by the ICAO Secretariat, the Secretariat Study Group and the Council Special Group on the Modernization of the Rome Convention of 1952 are two draft Conventions, namely: "Draft Convention on Compensation for Damage Caused by Aircraft to Third Parties, in case of Unlawful Interference", and "Draft Convention on Compensation for Damage Caused by Aircraft to Third Parties" The core provisions of the former draft Convention are as follows: The liability of the operator is strict, that is, without the necessity of proof of fault. It would be liable for damage sustained by third parties on condition only that the damage was caused by an aircraft in flight(Article 3). However, such liability is caped based on the weight of the aircraft(Article 4). It is envisaged to create an independent organization called the Supplementary Compensation Mechanism, with the principle purpose to pay compensation to persons suffering damage in the territory of a State Party, and to provide financial support(Article 8). Compensation shall be paid by the SCM to the extent that the total amount of damages exceeds the Article 4 limits(Article 19). The main issues on the farmer draft Convention are relating to breaking away from Montreal Convention 1999, no limits on individual claims but a global limitation on air carrier liability, insurance coverage, cap of operators' strict liability, and Supplementary Compensation Mechanism. The core provisions of the latter draft Convention are as follows: the liability of the operator is strict, up to a certain threshold tentatively set at 250,000 to 500,000 SDRs. Beyond that, the operator is liable for all damages unless it proves that such damage were not due to its negligence or that the damages were solely due to the negligence of another person(Article 3). The provisions relating to the SCM and compensation thereunder do not operate under this Convention, as the operator is potentially for the full amount of damages caused. The main issues on the latter draft Convention are relating to liability limit of operator, and definition of general risks. In conclusion, we urge ICAO to move forward expeditiously on the draft Convention to establish a third party liability and compensation system that can stand ready to protect both third party victims and the aviation industry before another 9/11-scale event occurs.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.11
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• pp.8046-8056
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• 2015

The purpose of this study is the study of factors affecting the life satisfaction of disabled children parents. Survey data metropolitan area and Gyeonggi-do special schools, day shelter, Disabled Welfare, especially on the national branch in Korea Funny disabled parent meetings, through 389 branches were collected material wealth targeting parents with disabilities. Statistical analysis SPSS 19.0 program utilizes factor analysis, reliability analysis. And parents of children with disabilities and environmental factors are the demographic characteristics in order to analyze the impact on life satisfaction as a control variable, and the environmental factors as independent variables were performed hierarchical regression analysis. Results are crazy and the positive(+) influence a religious presence and the average monthly income of demographic characteristics in the satisfaction of life, environmental factors all had significant influence on life satisfaction. In other words, family support, disability, social networks, personal nature had a positive(+) influence on life satisfaction of disabled children parents, the relative influence of these factors include family support, disability, social networks, net of personality. It was in. The result is handicapped parents receive emotional support and help from family, the lower the degree of disability of the child, as participation in meetings or disability welfare various programs and handicapped parents, and the more it has a positive character increased satisfaction in life that can be interpreted.