• 아태비즈니스연구
• /
• 제14권1호
• /
• pp.313-325
• /
• 2023

Purpose - The purpose of this study is to examine the process of determining control in a situation where investors hold less than a majority of the voting rights of the investee through case. Design/methodology/approach - In this study, the various and complex considerations presented in K-IFRS 1110 'Consolidated Financial Statements' were systematically classified and stratified. Findings - First, the agreement to delegate voting rights does not necessarily have to be documented, but it can be said to be substantive rights right only if it is not of the nature that one party can discontinue at any time. Second, if it is clear that investors do not have power due to the relative size of voting rights and the degree of stock dispersion, there is no need to review the past shareholders' meeting resolutions and additional facts and circumstances. Research implications or Originality - This study expects to minimize errors in applying the standards by classifying and stratifying the various considerations presented in K-IFRS 1110 into first and subsequent considerations. In addition, it is expected to contribute to reducing practical confusion in determining control by presenting a step-by-step review through case on whether or not to have power to judge control when holding voting rights of less than a majority.

• 문화기술의 융합
• /
• 제7권2호
• /
• pp.61-68
• /
• 2021

과거 한국에서는 자녀를 돌보는 역할을 여성이 담당하는 경우가 많았고 그에 따라 여성의 사회 활동 참여 정도 역시 적었으나, 영유아 교육을 전문 기관 및 교사에 맡기는 경우가 차츰 많아지고 있다. 이는 남녀평등과 여성의 권리 신장 측면에서 긍정적이지만 영유아 전문 기관 및 교사들의 부담은 늘어가는 추세이다. 최근 국내에 나타난 유아 교육기관에서의 학대 문제들은 새로운 사회문제로 대두되고 있는 상황이다. 본 연구는 유아의 권리가 존중받기 위해 어떤 요인들을 관리해야 하는지 파악하고자 하였고, 교육 환경을 크게 심리적, 업무적, 사회적 요인으로 구분하여 그 영향력을 살폈고 유의미한 시사점을 제공하였다.

• 한국심리학회지:법
• /
• 제11권3호
• /
• pp.241-265
• /
• 2020

본 연구는 2019년 하반기를 기준으로 개정되어 현재 사용하고 있는 개정 후 범죄피해자 권리 안내문이 개정 전과 비교하여 일반인들의 범죄피해자 권리 이해도를 향상시키는지 파악하는 것을 목적으로 진행되었다. 더불어 학력 수준과 지각된 스트레스가 범죄피해자 권리 안내문과 함께 범죄피해자 권리 이해도에 미치는 영향을 탐색하였다. 이를 위해 성인 남녀 289명을 대상으로 연구자료를 수집 및 분석하였다. 연구 결과, 전반적으로 개정 전과 비교하여 개정 후 범죄피해자 권리 안내문을 읽은 조건에서 객관적 범죄피해자 권리 이해도가 높은 것으로 나타났으나, 주관적 범죄피해자 권리 이해도는 차이를 보이지 않았다. 개정 전·후 범죄피해자 권리 안내문과 학력 수준의 상호작용 효과는 객관적 범죄피해자 권리 이해도에 영향을 미치지 않는 것으로 나타났다. 개정 전·후 범죄피해자 권리 안내문이 주관적 범죄피해자 권리 이해도에 미치는 영향은 지각된 스트레스에 의해 부적으로 조절되는 경향성이 나타났다. 마지막으로 본 연구의 의의와 정책적 제언을 논의하였으며, 본 연구의 한계점과 더불어 후속 연구를 제언하였다.

• Asian review of World Histories
• /
• 제3권1호
• /
• pp.81-112
• /
• 2015

This essay interrogates the category of the 'global' in the emerging domain of 'global intellectual history'. Through a case study of the Indian social-religious reformer Rammohun Roy (1772/4-1833), I argue that notions of global selfhood and rights-consciousness (which have been preoccupying concerns of recent debates in intellectual history) have multiple conceptual and practical points of origin. Thus in early colonial India a person like Rammohun Roy could invoke centuries-old Indic terms of globality (vishva, jagat, sarva, sarvabhuta, etc.), selfhood (atman/brahman), and notions of right (adhikara) to liberation/salvation (mukti/moksha) as well as late precolonial discourses on 'worldly' rights consciousness (to life, property, religious toleration) and models of participatory governance present in an Indo-Islamic society, and hybridize these with Western-origin notions of rights and liberties. Thereby Rammohun could challenge the racial and confessional assumptions of colonial authority and produce a more deterritorialized and non-sectarian idea of selfhood and governance. However, Rammohun's comparativist world-historical notions excluded other models of selfhood and globality, such as those produced by devotional Vaishnava, Shaiva, and Shakta-Tantric discourses under the influence of non-Brahmanical communities and women. Rammohun's puritan condemnation of non-Brahmanical sexual and gender relations created a homogenized and hierarchical model of globality, obscuring alternate subaltern-inflected notions of selfhood. Class, caste, and gender biases rendered Rammohun supportive of British colonial rule and distanced him from popular anti-colonial revolts and social mobility movements in India. This article argues that today's intellectual historians run the risk of repeating Rammohun's biases (or those of Hegel's Weltgeschichte) if they privilege the historicity and value of certain models of global selfhood and rights-consciousness (such as those derived from a constructed notion of the 'West' or from constructed notions of various 'elite' classicized 'cultures'), to the exclusion of models produced by disenfranchised actors across the world. Instead of operating through hierarchical assumptions about local/global polarity, intellectual historians should remain sensitive to and learn from the universalizable models of selfhood, rights, and justice produced by actors in different spatio-temporal locations and intersections.

• 동아시아경상학회지
• /
• 제9권1호
• /
• pp.71-81
• /
• 2021

Purpose - This study verified the mediating effect of volunteer activities in the influence of global citizenship consciousness on human rights sensitivity of university students majoring in business administration. Research design, data, and methodology - The survey was conducted on 172 4-year college students in G City, Korea. SPSS 23.0 program was used to perform frequency analysis, descriptive statistics analysis, correlation analysis, reliability analysis, and multiple regression analysis. In addition, path analysis was conducted to confirm the mediating effect of volunteer activities. Result - First, the "justice domain" had a statistically significant effect on human rights sensitivity. Second, the "cognitive domain" had a positive and significant effect on volunteer participation. Third, the volunteer participation of university students majoring in business administration had a positive and significant effect on human rights sensitivity. Fourth, in the relationship between global citizenship consciousness and human rights sensibility of university students, volunteer participation had a partial mediating effect. Conclusion - The period of college enrollment is an important time to establish life goals and strategies as adults. Therefore, if the university environment is built to grow into a healthy global citizen, it will help to cultivate global competence and the "sensitivity to human rights" that is more emphasized in the era of the 4th industrial revolution.

• The International Journal of Costume Culture
• /
• 제6권2호
• /
• pp.105-116
• /
• 2003

The purposes of this study were to examine the fashion adopted by young women in the United States in the 1970s and to explore how the dynamic shifts toward feminist values influenced those fashion trends. Fifteen American women who were college students in the 1970s were interviewed for the study. Throughout the decade, casual and comfortable styles became more prevalent; for example, pants became widely accepted for formal occasions as well as informal occasions due to an overall emphasis on practicality. The feminist and civil rights movements along with more liberal attitudes toward religion were among the more dominant cultural values that influenced the respondents' choices in clothing styles. Feminist presentation was diverse extreme or eclectic - and constantly renegotiating itself. This study helped us better understand the dynamics involved between fashion and value changes as well as the influence of feminism on the 1970s fashion in the United States.

• 한국컴퓨터정보학회논문지
• /
• 제24권8호
• /
• pp.143-150
• /
• 2019

LGBT movements have been actively taking place since the late 20th century, 24 countries around the world have fully embraced same-sex marriage as a form of marriage, and implemented it into law. Therefore in this paper, arguments and discussion on prohibition of discrimination due to homosexuality are examined and reviewed under the Constitution of Korea, by looking at the discussion on homosexuality (sexual orientation), which is currently in progress in Korea. However, First, national consensus is deemed absolutely necessary to add a new prohibition ground. Second, specifying the grounds for prohibiting discrimination should take into account historical background and demands of the "oughtness." Third, it should be noted that the grounds for prohibiting discrimination specified in the Constitution are not subject to moral judgment. Fourth, in the case where homosexuality and/or sexual orientation are specified as grounds for prohibiting discrimination, the problems that may occur must be considered. the "National Human Rights Commission Act of Korea" Article 2, Subparagraph 1 defines the concept of "human right(s)," and also in Subparagraph 3, "sexual orientation" is enumerated as an example of "discriminatory act." Therefore, "National Human Rights Commission Act of Korea" Article 2, Paragraph 3 must be deleted.

• 패션비즈니스
• /
• 제6권3호
• /
• pp.60-68
• /
• 2002

Fashion has been affected by the change of periodic conditions. A good example is found in the relationship between fashion and periodic conditions before and after World War I in the U.S. During the pre-wartime, the artificial silhouette achieved through using devices like the corset was popular and then women's dresses were very decorative and gorgeous using a wide variety of details. S-curved silhouettes and Paul Poiret's style will be reviewed as distinctive shapes of pre-war fashion in the beginning of the 20th Century. Through the war, women's rights improved enormously, the use of the automobile increased tremendously, and various kind of sports, the movie industry and ready-to-wear market developed very much. Women's clothes also changed to be much more practical and functional in post-war fashion. It seems that fashion is affected by the change of periodic conditions.

• 동남아시아연구
• /
• 제22권2호
• /
• pp.171-199
• /
• 2012

Saman, a novel written by Ayu Utami, has been recognized as the symbol of the politico-social changes, which began to occur since the collapse of Suharto' New Order regime in 1998. In the novel, Ayu Utami showed the spirits of resistance against various absurd socio-political circumstances during the New Order era such as pressure on discussion, abuse of power, politics-business collusion, patriarchism, and suppression of gender. In representing those spirits, Ayu Utami used unconventional structure-making, fresh feedback and multilayered descriptions of the figures, which brought her a fame as the pioneer of the Fragrant Literature (Angkatan Wangi or chick-lit). Ayu Utami particularly criticized that, under the name of sustaining the national integrity and identity, the New Order regime enhanced patriarchal system, which consequently infringed gender equality and women's rights to self-determination. In addition, Ayu Utami argued that the abuse of power and politics-business collusion, which were prevalent during the New Order period, destroyed lives of the masses and the Indonesian society.

• 여성건강간호학회지
• /
• 제6권1호
• /
• pp.5-17
• /
• 2000

The purpose of this study is to identify the type of attitude toward the sexual violence and to analyze the structure of subjectivity about the sexual violence. Q-methodological method was used. The Q concourse for this study was formed through literature review, open question and in-depth interview, 171 Q statements were obtained and finally 33 statements were selected. The subjects for Q classifications were 20 persons. The Quanl PC program was used for analysis. The results of the study were as follows : The first type, blaming offenders consisted of 10 subjects has the recognition that victims must not be blamed ; offenders are responsible for any circumstances ; and sexual violence is an infringement of human rights. the second type, blaming victims consisted of 3 subjects has the recognition that victims carelessness is causal factor of sexual violence. They recognized the sexual violence as an identical concept with sexual intercourse. The third type, blaming social moral consisted of 7 subjects has the recognition that the collapse of social ethics and moral gives rise to sexual violence. They recognized the sexual violence as both sexual intercourse and the infringement of human rights. In conclusion, the result leads to understand the type of attitude toward sexual violence in Korean sociocultural reality. Consequently, the results will be conductive to provide guidelines for nursing intervention and education program for preventing sexual violence.