• Management & Information Systems Review
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• v.33 no.4
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• pp.1-19
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• 2014

This Study focuses on the university students' job attitude and cost of employment preparation. Nowadays, many university and college students spend a big money improving their employment preparation such as studying on foreign language, getting various kinds of certificates and tooth correction, clothing etc. for employment interview. This study investigated the cost of employment preparation and Job attitude of the 484 students of universities and colleges, the analysis of the collected data was conducted with SPSS 12.0 program by using frequency analysis, factor analysis, reliability assessment, correlation test, t-test, one way ANOVA. The university students paid more costs of employment preparation such as a language training abroad, a private training, and clothing than the college students. Also, Allied social science students paid more costs of the language training abroad, and clothing than allied computer science and allied design students. The female students paid more money than male students for tooth correction. The costs of language training abroad, private training and clothing are affected the students' socioeconomic background of a home. Regarding the job attitude of students, the university students are feeling more positive than the college students of the employment efficacy and cognition of the education environment. As result, the differences in the cost of employment preparation by the university type, faculty major course, their sex, and socioeconomic background of a home. The student's employment-efficacy and cognition of the education environment are also differences between the university and the college students. So, to improve the job attitude, developing their ability for employment preparation, educational programs should be arranged in school and continuous researches are needed.

• The Journal of Small Business Innovation
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• v.20 no.1
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• pp.1-18
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• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• FLOWER RESEARCH JOURNAL
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• v.18 no.4
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• pp.315-322
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• 2010

To analyze our country's education program for flower decoration and occupational satisfaction of florist, 60 present florists and 60 applicants were surveyed. To investigate satisfaction of florist, the questionnaire items consisted of satisfaction for occupation etc. experienced by attendants, contents of related education, recognition from society, social treatment. And this study analyzed followings : considerations to select occupation, satisfaction on job of person who majored in related subject and non- person without such an educational background, satisfaction on present occupation, satisfaction on education period, significance of florist ability, significance of requirements for occupational development. The points which present florists and applicants consider as important were aptitude for gardening and prospect. From the analysis by major of florists, majored persons had more satisfaction than non-majored persons but there was no statistically significant difference between them. From the analysis by applicant, as in present florists, majored persons had more satisfaction than non-majored persons. For the satisfaction by career and education period of present florists and applicants, the satisfaction on education related to flower decoration or learning experiences and lecturer's teaching method showed that the lower the career is, the less the satisfaction is. Seeing the result by education period of applicants, the satisfaction on job was similar each other regardless of education period. For difference in recognition on ability by major of present florists and applicants, the result of analysis by major of present florists showed that majored persons considered the ability more important comparing to non-majored persons in the fields of gardening and making decorations. In the other hand, in the fields of quality maintenance, flower decoration, and flower distribution and management, there was no significance difference between majored and non-majored persons about the recognition of ability. The result of analysis by major of applicants showed that majored persons considered the ability more important comparing to non-majored persons in the fields of gardening, flower decoration, making decorations, flower distribution and management. For the significance of quality maintenance, majored persons wholly considered the significance more important comparing to non-majored persons but there was no significant difference. Based on the results of this study, in working as a florist, persons who majored in flower decoration had more occupational satisfaction than non-majored persons. And among the contents of education, the education related to gardening was recognized as most important. But at present the systematic and special education programs to cultivate professional florists are deficient. Therefore it is suggested that courses based on systematic educational contents which integrate theory and practice are needed to solve education problem related to flower decoration in this rapidly changing society.

• Journal of Family Resource Management and Policy Review
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• v.25 no.3
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• pp.87-102
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• 2021

Child abuse and neglect are recently increasing in Korea, and although the government has actively improved the child protection system, the number of abused children and the rate of cases judged as abuse have continuously risen. Given that 75% of child abusers are parents, child abuse and neglect are expected to recur. To prevent such a recurrence, various intervention programs for abused children and their parents are required. The purpose of this study were to design a recovery support service process and investigate the effectiveness of pilot program for families of origin, including neglected(protected) children, to improve the system by which these programs are operated, and formulate policy alternatives that reinforce "family preservation" principles. The pilot program was implemented from June to November 2020 in 4-local healthy family support center. The number of program participants and the frequency of participation in each other differed, because of the difference in number of confirmed coronavirus cases in each region and the requirement for social distancing. Through the program, a community-based service process was developed for neglected(protected) children and their parents, and cooperative networks between related facilities and institutions were established. The study formulated the following recommendations: First, a cooperation system among government departments mandated to provide different services to neglected(protected) children is needed. Second, wider and various channels through which abused children can avail of protective services should be developed within communities. Third, more stable environments for program operation should be cultivated, and cooperative partnerships should be sought for knowledge sharing among relevant government departments. Another necessary measure is for a center to develop its own business model, in which the duplication of services provided by involved organizations is avoided. Finally, clear guidelines, administrative standards, and specific plans for program operation should be arranged. Also regional characteristics are maintained, but services should be standardized.

• Journal of Christian Education in Korea
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• v.66
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• pp.343-382
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• 2021

This study is a case study in which the interactive non-face-to-face classes using Edutech were applied to the Department of Christian Education. The subjects were 20 students from the Christian education department of A University located in the metropolitan area. The course was 'Instructional Methods and Educational Technology' in the first semester of 2020. In theory, I studied non-face-to-face classes and interaction, and edutech and interaction. Afterward, it designed and developed interactive non-face-to-face classes using edutech. The interactive non-face-to-face classes using edutech were developed as a process of applying Flipped-PBL based interactive edutech. In addition, Edutech was selected for active interaction according to the Flipped-PBL process to be carried out in a non-face-to-face situation. In particular, in the process of developing the problem of PBL, it was built around the situation of the church. As a result of applying the class, first, learners showed high satisfaction and interest in the class. Second, positive transference appeared in the space of learning and the space of living. Third, interactive non-face-to-face classes using Edutech have generated active interaction. In particular, interactive edutech and learning methods have become the main factors enabling active interaction. Through this, learners have improved learning efficiency, immersion, and satisfaction. Also, as an alternative to face-to-face classes, I was able to experience online classes. In other words, the satisfaction and interest of learning, and the transference of learning space, were also possible through active interactions generated through learning methods using interactive Edutech used in class. Furthermore, disabilities in the online communication(Internet) environment and learners' unfamiliarity with the online environment have been found as factors that hinder learning satisfaction and interaction. During learning, obstacles to the online communication environment hinder the utilization of interactive Edutech, preventing active interactions from occurring. This results in diminishing satisfaction and interest in learning. Therefore, we find that designing interactive non-face-to-face classes using Edutech requires sufficient learner learning and checking of the online communication(Internet) environment in advance for Edutech and learning methods. In response, this study confirmed the possibility by applying interactive non-face-to-face classes using Edutech to Christian education classes as an alternative method of education that allows active interaction and consistent transference of learning and life. Although it is a case study with limited duration and limitations of the number of people, I would like to present the possibility as an alternative Christian education method of an era where the direction of online classes should be presented as an alternative to a face-to-face class.

• Journal of Korean Society of Spine Surgery
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• v.25 no.4
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• pp.160-168
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• 2018

Study Design: Retrospective study of prospectively-collected data. Objectives: To determine the factors associated with conversion from conservative to surgical treatment in single-level lumbar spinal stenosis patients. Summary of Literature Review: Various reports have presented clinical outcomes after the surgical and nonsurgical treatment of spinal stenosis. However, few reports have investigated factors predicting conversion to surgery during the course of conservative treatment. Materials and Methods: We analyzed 40 patients who visited our hospital from May 2010 to May 2015 and were traceable for at least 3 years after being advised to undergo surgery following 3 months of conservative treatment. Of these patients, 20 underwent surgery and 20 did not. We then investigated the factors associated with conversion to surgical treatment. Clinical assessments were conducted using a questionnaire, and the overall area of the spinal canal and the muscle area within the spinal canal were measured using magnetic resonance imaging. Results: The average area of the spinal canal was $81.40{\pm}53.61mm^2$ in the surgical group, compared to $127.75{\pm}82.55mm^2$ in the nonsurgical group (p=0.042). The muscle area in the spinal canal was $5.17{\pm}1.30cm^2$ in the surgical group, whereas it was $6.40{\pm}1.56cm^2$ in the nonsurgical group (p=0.010). The patients in the surgical group were more likely to have experienced repetitive strain and to have frequently visited health clubs (p=0.047, p=0.037, respectively). However, regular stretching was more common in the nonsurgical group (p=0.028). Conclusions: The factors associated with conversion to surgical treatment were a narrow spinal canal, a small muscle area within the spinal canal, visiting health clubs, repetitive sprain, and not stretching. A small muscle area within the spinal canal can be considered as a key factor related to surgical conversion.

• (The) Research of the performance art and culture
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• no.20
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• pp.31-61
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• 2010

This thesis proposes to explore the theatre aesthetics of North-Korea during after the Liberation. From now South-Korean theorists have provided the theatre aesthetics of North-Korea to South-Korea, so we can say that it lacks of an equity. For example, South-theorists have said that North-Korean theatre only emphasized politics and propaganda, they have had not any aesthetics in performance. So this study focused on North-Korean critics and records for fairness and as a result something new is founded. The best theatres in North-Korea were some works which contains natural and proper lines to character, well-expressed inner desires of characters, realistic acting and stage design, and realistic life of working class. Of course they should reflect communist ideology and policy, but more important is that it did not mean everything in North-Korea. So we can say that it is fact that North-Korea should reflect their policy, which does not mean lack of aesthetics of performance. North-Korea had an obvious point of view for theatre, and they made an effort to realistic lines, movements and stage. During right after the Liberation, North Korea sought to find an answer for 'realization of true life', and sought to eliminate Japanese acting style in theatre. Concluded theatre aesthetics of North-Korea during right after the Liberation is realistic acting and directing style.

• Journal of the Korea Convergence Society
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• v.10 no.4
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• pp.99-106
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• 2019

The purpose of this study is to analyze the effects of the simulation-based professional cardiac resuscitation training on the performance of professional cardiac resuscitation performed by paramedics in the pre-hospital stage and to provide basic data for effective cardiac resuscitation. This study is an experimental study of the design before and after the control of non-equality. The subjects of this study were 16 newly recruited paramedics from K firefighting school. The simulation training program and evaluation papers used as the evaluation tool were reviewed and commented by 6 ACLS simulation experts (2 emergency medical doctor, 2 emergency medical professors, 2 KALS instructors)Respectively. The training consisted of 30 minutes of theory and 150 minutes of practical training. The lecturer first demonstrated for 5 minutes, and after training by individual debriefing after individual training, individual and team education was conducted The evaluation scale was given a 5 - point Likert scale. The SPSS 22.0 program for Windows was used. The general characteristics of the subjects were analyzed for frequency, the examination of homogeneity between the experimental group and the control group wasfulfilled by t test, and the difference test between the groups of the two groups was performed using the paired t-test. The homogeneity test was able to confirm the homogeneity between experimental group and control group. In the evaluation of six ACLS techniques, it was proven that the experimental group that received the simulation training had better performance in all aspects than the non - training control group. The following are the technical items to be performed. 1. Electrocardiogram 2. Specialized instrument 3. Treatment of fluid 4. Leadership and teamwork 5. Medical guidance 6. Evaluation during transfer. It was proved that paramedics who received simulation training were improved on their job performance ability than general lecture and training group. Therefore, if simulation training and education are applied to a student in the synthetic course or an emergency resident who is engaged in clinical practice, he / she will be able to perform his / her duties more proficiently. It is expected that emergency services provided to patients with cardiac arrest will be improved.

• Journal of the Korea Convergence Society
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• v.11 no.12
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• pp.329-341
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• 2020

As COVID-19 pandemic sweeps across the world, more than 45 million confirmed cases and over 1,000,000 deaths have occurred till now, and this situation is expected to continue for some time. In particular, more than half of the infections in European countries such as Italy and Spain occurred in nursing homes, and it is reported that over 4,000 people died in nursing homes for older adults in the United States. Therefore, the issues that need to be addressed after the COVID-19 crisis include finding a fundamental solution to group care and shifting to family-centered care. More specifically, it is expected that there will be ever more lively discussion on establishing and expanding hyper-technology based community care, that is, family-centered care integrated with ICT and other Industry 4.0 technologies. This poses a challenge of how to combine social security and social welfare with Industry 4.0 in concrete ways that go beyond the abstract suggestions made in the past. A case in point is the proposal involving smart welfare cities. Given this background, the present paper examined the concept, scope, and content of non-face-to-face care in the context of previous literature on the function and scope of the social security platform, and the concept and expandability of the smart welfare city. Implementing a smart city to realize the kind of social security and welfare that our society seeks to provide has significant bearing on the implementation of community care or aging in place. One limitation of this paper, however, is that it does not address concrete measures for implementing non-face-to-face care from the policy and legal/institutional perspectives, and further studies are needed to explore such measures in the future. It is expected that the findings of this paper will provide the future course and vision not only for the smart welfare city but also for the social security and welfare system in administrative, practical, and legislative aspects, and ultimately contribute to improving the quality of human life.

• Journal of the Korean Orthopaedic Association
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• v.55 no.6
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• pp.487-494
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• 2020

Purpose: No attempt has been made to identify the relationship between the study characteristics and citation rates of articles published in the Journal of the Korean Orthopaedic Association (JKOA). This study classified the study characteristics of articles in the JKOA and analyzed the relationship between the study characteristics and citation rates. Materials and Methods: A cohort study was conducted on all articles published from February 2001 to December 2015. Three independent reviewers classified the articles according to the article type, material, time of the study, design, clinical categories, number of authors, and number of cases. The citation numbers of each article by other journals were taken in January 2020. Univariate analyses were conducted to assess the effect of each characteristic, and multivariate linear regression analysis was performed to analyze the overall relationship between the characteristics and the citation rates. Results: A total of 1,640 articles were published from 2001 to 2015, and 724 articles were cited more than once. The articles published in 2009 had the highest average number of citations. Original articles had the highest citation rates, followed in descending order by surgical techniques and reviews, instructional course lectures, and case reports (p<0.001). Among the case reports, articles dealing with general trauma scored significantly higher average citations (mean=1.5, p=0.006). Among the original articles, articles on general orthopedics had the highest citation rates, followed in order by clinical articles and experimental articles. Among the clinical articles, epidemiologic studies (mean=5.0, p<0.001) and studies on the spine (mean=1.7, p<0.001) recorded significantly higher citation rates than the others. Conclusion: Of all the articles published in the JKOA from 2001 to 2015, articles dealing with general trauma had the highest citation rates among case reports. Among the original articles, epidemiologic studies and studies concerning the spine were cited significantly more than others.