• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.233-243
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• 2020

This study aims to assess the impacts of COVID-19 on International Financial Reporting Standards (IFRS), because of the problems associated with changing and amending the financial reports according to the policies established based on the circumstances of the epidemic. The study sample targeted several international financial reports that were amended based on epidemic conditions. The revised financial reporting period provides standardized reporting procedures for financial transactions worldwide despite the pandemic. Therefore, IFRS has been used to reduce challenges in financial reporting by monitoring the duration of social distancing while reporting matters to eliminate confirmed uncertainty and judgment. After analyzing the data obtained through global search engines, the results conducted provided evidence that COVID-19 affects financial reporting in companies around the world. Therefore, companies face difficulty reporting finances based on the challenging environment that the pandemic represents. Besides, IFRS fair value measurements consider the prices that were predicted according to current market values. The contexts of the changing the standards by IFRS to curb the effects of the COVID19 financial reporting was attained through evaluation of the online files that were randomly selected and filtered to obtain valid data.

• 음성과학
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• 제11권1호
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• pp.105-116
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• 2004

The fundamental frequency of a vowel is known to be affected by the identity of the preceding consonant. The general agreement is that strong consonants trigger higher F0 than weak consonants. However, there has been a disagreement on the shape of this segmentally affected F0 contours. Some studies report that shapes of contours are differentiated based on the consonant type, but others regard this observation as misleading. This research attempts to resolve this controversy by investigating shapes and slopes of F0 contours of Korean word level speech data produced by four male speakers. Instead of entirely relying on traditional human intuition and judgment, I employed an automatic F0 contour analysis technique known as tilt parameterisation (Taylor 2000). After necessary manipulation of an F0 contour of each data token, various parameters are collapsed into a single tilt value which directly indicates the shape of the contour. The result, in terms of statistical inference, shows that it is not viable to conclude that the type of consonant is significantly related to the shape of F0 contour. A supplementary measurement is also made to see if the slope of each contour bears meaningful information. Unlike shapes themselves, slopes are suspected to be practically more practical for consonantal differentiation, although confirmation is required through further refined experiments.

• International Journal of Costume and Fashion
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• 제12권1호
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• pp.11-27
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• 2012

This study explores U.S. consumers' perceptions about fashion counterfeit goods and counter feiting and motivations for purchasing and not purchasing those goods. A qualitative research technique utilizing self-administered essay questions was used to collect data. A convenience sample of female college students(N=128) drawn from classes at Midwestern and Southern universities in the U.S. participated in this study. This study found that a majority of consumers tended to perceive that fashion counterfeit goods are merely imitations of the legitimate goods and that counterfeiting is producing and selling fake goods, but a small number of consumers associated those goods with illegally produced goods and illegal practices or violations of intellectual property rights. The major motivations for purchasing counterfeit fashion goods were found to be price/value consciousness, appearance of counterfeit goods, status consumption, availability of the goods, desire for souvenirs, and social(family and peer) influences. In addition, the major deterrents to purchasing these goods were identified as integrity/ethical judgment, poor quality of counterfeit goods, self-image/status, and unavailability of the goods. This study provides policy makers and anti-counterfeit coalitions with information to develop effective educational programs or campaigns to influence consumers' counterfeit fashion purchasing behavior.

• 패션비즈니스
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• 제18권6호
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• pp.188-207
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• 2014

The purpose of this research was to examine the extent of deontological (values) and teleological evaluation (considering consequences) used in arriving at an ethical judgment concerning intention to purchase a fashion counterfeit. In addition, the effect of psychographic (attitudes toward counterfeiting, risk taking, self-image, value consciousness, public self-consciousness, and materialism) and product attributes (perceived fashion content, physical appearance, and image) on intention to purchase a counterfeit product were investigated. Two alternatives and possible consequences as well as the scenario were given to the participants. The first alternative is persuading a friend not to buy a counterfeit and the second alternative is purchasing a counterfeit product with a friend. Participants (n = 245) were undergraduate volunteers enrolled in courses at a Midwestern university. Data were analyzed using confirmatory factory analysis and structural equation modeling. The proposed structural models fit the data adequately in both alternatives, and all paths were significant. Participants followed the decision making steps outlined by Hunt and Vitell (1986) in both alternatives. Personal characteristics exerted no influence on behavioral intentions concerning counterfeits. Two product-related characteristics (i.e., physical appearance of a counterfeit and projected image of a counterfeit) had direct effects on the behavioral intentions. The conclusions of this research are helpful in improving our understanding of variables that influence consumers' purchasing counterfeit luxury products.

• 산업경영시스템학회지
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• 제34권1호
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• pp.74-79
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• 2011

Engineering valuation is a specialized discipline requiring expert knowledge and judgment, which scientifically estimates the economic value of industrial properties. By industrial properties, we mean engineering structures such as mines, factories, buildings, machines, and other industrial facilities as well as facilities of public enterprises. Particular industrial properties can have longer economic life if their performance is excellent and they are still suitable for current manufacturing needs. If not, its economic life will be shorter. As speed of technological progress becomes rapid, life-cycle and development period of a product is becoming shorter. In an industry characterized by rapid development of technology, industrial properties can become obsolescent faster. Even if they are in good working order, they could be no longer suitable for manufacturing new products based on radically different technology. In our research, we apply engineering approach to estimating functional economic life by factoring in technological obsolescence in such an industry.

• 한국실내디자인학회논문집
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• 제27권1호
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• pp.88-96
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• 2018

The income level of people in South Korea has risen as the gross national income per capita reached the milestone of 30,000 dollars. More and more consumers try to change their houses according to their tastes just like they express themselves through clothes, bags, and other fashion items, thus pursuing value-based consumption. The changes to the housing culture including the greater percentage of one- or two-person households and the growing trend of lease and monthly rent have made consumers increase their demands for products to express their lifestyles. As a result, global lifestyle shops with characteristic and diverse concepts entered the South Korean market and were joined by South Korean fashion brands, large-sized stores, department stores, and fancy stationery manufacturers, which launched their own brands, in the expansion of lifestyle shops across the nation. Lifestyle shops have a couple of unique attributes including the relatively clear selection of target consumers and a clear set of VMD strategies accordingly. Based on a judgment that there was cost differentiation among brands, the investigator categorized the comparison and analysis criteria into high, middle, and low prices to apply case analysis. This study set out to analyze VMD strategies for spatial composition through cost differentiation among lifestyle shops, take the results into total consideration, and propose an effective and competitive VMD strategy for lifestyle shops through spatial composition elements.

• Asian Journal of Innovation and Policy
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• 제9권1호
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• pp.56-78
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• 2020

Changes in our lives due to Artificial Intelligence (AI) are currently ongoing, and there is little refutation of the effectiveness of AI. However, there have been active discussions to minimize the side effects of AI and use it responsibly, and publishing the AI Charter of Ethics (AICE) is one result of it. This study examines how our society is responding to threats from AI that may emerge in the future by examining various AIECs in the Republic of Korea. First, we summarize seven AI threats and classify these into three categories: AI's value judgment, malicious use of AI, and human alienation. Second, from Korea's seven AICEs, we draw fourteen topics based on three categories: protection of social values, AI control, and fostering digital citizenship. Finally, we review them based on the seven AI threats to evaluate any gaps between the threats and our responses. The analysis indicates that Korea has not yet been able to properly respond to the threat of AI's usurpation of human occupations (jobs). In addition, although Korea's AICEs present appropriate responses to lethal AI weapons, these provisions will be difficult to realize because the competition for AI weapons among military powers is intensifying.

• 한국환경교육학회지:환경교육
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• 제14권1호
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• pp.1-18
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• 2001

The purpose of this study is to research new paradigms of environmental ethics and environmental ethics education to overcome ecological crisis and to develop an alternative model of systematic environmental ethics education for establishing eco-centred life values. According to deep ecologists, they assert the necessity of basic reorientation of crucial components of present political, economic and social orders to overcome ecological crisis today. This means the movement from the mechanistic worldview to the ecological worldview and the shift from Dominant Social Paradigm(DSP) to New Ecological Paradigm(NEP). Environmental ethics education should be 'eco-centred environmental ethics education'which makes some contribution to overcome ecological crisis and to create new alternatives. Also it should be not a simple behavior change but 'eco-centred environmental ethics education', what is called, as 'ecological literacy education'which changes the views of values, thoughts and attitudes etc. In this, as a new social curriculum, 'ecological literacy education'means to cultivate the ability which can recognize environmental problems correctly and to overcome ecological crisis wisely we face with today. To perform this ecological environmental ethics education, we suggested 'eco-centred life values', we place a criterion of moral value judgment according to 'ecological conscience'on 'life', and we presented 'an alternative model of environmental ethics education' giving consideration to human being, nature and environment at the same time.

• 한국언어정보학회지:언어와정보
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• 제14권1호
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• pp.67-91
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• 2010

Present study examines L1 transfer effect and UG involvement in the acquisition of binding properties of Korean as second language (L2). The study especially investigates i) whether knowledge from different L1s (English and Chinese) affect the interpretation of binding in Korean as L2 and ii) whether L2 learners of Korean differentiate two Korean anaphors like Korean monolinguals do, based on their knowledge of universal form-function correlation of anaphors. 53 post-puberty L2 learners of Korean with English or Chinese L1, together with 30 Korean monolinguals, were tested over Truth Value Judgment Task with stories, composed of Korean sentences representing various types of binding with two Korean reflexives - caki and caki-casin. The results showed some effect of L1 transfer, though not always. Overall, late L2 learners of Korean seem to know the difference between the two anaphors in their properties related to form-function correlation, though their performance level was lower compared to Korean monolinguals. Detailed pattern of the results and the role of UG in the interpretations of Korean reflexives are also discussed.

• 의학교육논단
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• 제22권2호
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• pp.131-142
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• 2020

A systematic educational program evaluation system for continuous quality improvement in undergraduate medical education is essential. Monitoring and evaluation (M&E) are two distinct but complementary processes referred to in an evaluation system that emphasizes formative purpose. Monitoring involves regular data collection for tracking process and results, while evaluation requires periodic judgment for improvement. We have recently completed implementing an educational evaluation using the M&E concept in a medical school. The evaluation system consists of two loops, one at the lesson/course level and the other at the phase/graduation level. We conducted evaluation activities in four stages: planning, monitoring, evaluation, and improvement. In the planning phase, we clarified the purpose of evaluation, formulated a plan to engage stakeholders, determined evaluation criteria and indicators, and developed an evaluation plan. Next, during the monitoring phase, we developed evaluation instruments and methods and then collected data. In the evaluation phase, we analyzed results and evaluated the criteria of the two loops. Finally, we reviewed the evaluation results with stakeholders to make improvements. We have recognized several problems including excessive burden, lack of expertise, insufficient consideration of stakeholders' evaluation questions, and inefficient data collection. We need to share the value of evaluation and build a system gradually.