• Korean small business review
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• v.42 no.2
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• pp.1-22
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• 2020

This paper examines the effect of the adoption of international financial reporting standards(IFRS) on the financial reporting of SMEs. As IFRS is principle-based, management's discretion is needed to reflect the economic substance of transactions, and a sound internal accounting infrastructure is needed to support the judgment process. In the case of SMEs, the internal accounting infrastructure is not well established, which makes it difficult to apply principle-based accounting. The survey analysis of 132 small and medium-sized business accounting managers listed in the domestic stock market showed that the reliability of financial statements has increased due to the introduction of IFRS. In particular, SMEs perceived their financial statements as being more reliable after the adoption of IFRS than midsize companies. However, it was found that the costs and risks from the preparation of financial statements have increased significantly, and conflicts between auditors and supervisory authorities related to the application of the principles have increased. In particular, midsize companies felt the increase in conflict with auditors and supervisory authorities bigger than small companies. As for the practical difficulties in applying IFRS, both small and medium-sized companies have difficulty in interpreting the standards and lacked guidelines. In order to resolve these difficulties, it is necessary to enhance the function of Q&A by the Korea Accounting standard board(KASB) or Financial Supervisory Service(FSS). In conclusion, the reliability of the financial statements of SMEs has improved with the introduction of IFRS. However, we believe that policy and institutional support is needed in order to have better financial reporting for SMEs.

• Korean Journal of Social Welfare Studies
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• v.40 no.1
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• pp.297-322
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• 2009

Child policy has focused on needy children with special emphasis on residual services but youth policy has implemented to promote capabilities of general adolescents by various activities. The fragmented implementation of child-youth policy by several ministries resulted in possible redundancy of target groups and insufficient service delivery system. Thus, the Ministry of Health, Welfare, and Family Affairs has pushed forward to integrate service delivery systems in child-youth policy after the former Ministry of Health and Welfare and the Government Youth Commission were integrated as part of a government reorganization plan. The purpose of this study is to review limitations of Lee Myung-bak government's plan to integrate child-youth policy and to make important suggestions for effective integration. Lee Myung-bak government's plan seeks to help children and adolescents prepare for the future and move forward with dreams and hope. However, this plan has fatal problems of overemphasizing the efficiency of finance without expansion of budget for children and adolescents. To achieve well-being tailored to one's life cycle, the full-scale expansion of budget is indispensible through the induction of the special fund or the special tax for children and adolescents. Fortunately, Lee Myung-bak government recognized child-youth policy as the social investment that would heighten national competitiveness in the long term, but there was insufficient child-youth policy infrastructure for new implementation. Therefore, Lee Myung-bak government needs a new design for integrated and universal child-youth policy that should take into account national human resource development plan and its economic development policy. The public responsibility for children and adolescents should be strengthened and, in addition, the network function in service delivery system should be complemented.

• Journal of the Korean association of regional geographers
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• v.23 no.3
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• pp.459-469
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• 2017

Recently, the third mission as the new role of the university is being emphasized as contributing to the local community through active participation in local and regional problems as well as an economic contribution as an entrepreneurial university. Thus, overseas universities started various university-industry collaboration activities targeting sustainable development based on local community and improve their roles for regional regeneration and innovation. Universities in Korea also tend to set up a cooperative governance with various agents in the local community via university financial support projects by the government and started to promote the university-industry collaboration project for solving the problem of the local community. Therefore, this research tries to find implications in order to expand the role and responsibility as local university and reinforce substantiality and enhancement of university-industry collaboration through a case analysis of university-industry collaboration to solve the problem in local communities in foreign countries. In order to solve the problem of local communities based on local agents-led small-sized projects, it is requested to improve the more active role of the university, local governments and university students.

• Korean Journal of Social Welfare Studies
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• v.42 no.3
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• pp.233-265
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• 2011

Material hardship measures have been used to supplement the traditional income-based poverty measures. Recently poverty researchers have increasingly used measure of material hardship to examine the well-being of low income families. Measuring the material hardship might be useful to a better understanding of the multi-dimensions of the poverty in Korea. Using the data of the Korea Welfare Panel Study(the fourth wave), I examine incidences of material hardship across quintiles of the income distributions and the factors that might affect the experience of material hardship among the poor families. Major findings are as follows. Descriptive results show that nearly one-fifth of all families had experienced at least one of the five material hardships in the year. Those in the bottom quintiles and the poor families are more likely to experience material hardship than the other quintiles and non-poor families. But, incidences of the material hardship in the middle income quintiles and low income families are not a few(18 percent and 37 percent). Logistic regression results show that family-consumption related variables, income other economic resources(asset and public assistance), and household's employment status affect the experience of material hardship among the poor families. But, material hardship among the poor families is not significantly related with family income. These results indicate that material hardship measures are the useful indicators to understanding the multi-dimensions of the poverty in Korea. And they suggest that an extensive reform of the public assistance policy is necessary to relieve the material hardships of the poor in Korea.

• SUVANNABHUMI
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• v.6 no.1
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• pp.107-135
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• 2014

Cham identities which are socially constructed and multilayered, display their markers in a variety of elements, including homeland attachment to the former Kingdom of Champa, religion, language and cultural traditions, to mention a few. However, unlike other contemporary diasporic experience which binds the homeland and the host country, the Cham diaspora in Cambodia has a unique pattern as it seems to have no voice in the political and economic spheres in Vietnam, its homeland. The relations between the Cham in Cambodia and Vietnam seem to be limited to cultural heritages such as Cham musical traditions, traditional clothing, and the architectural heritage. Many Cham people have established networks outside Cambodia with areas of the Muslim world, like Malaysia, Indonesia, southern Thailand and the Middle Eastern countries. Pursuing education or training in Islam as well as working in those countries, especially Malaysia has become a way for the Cham to widen their networks and increase their knowledge of particularly, Islam. Returning to Cambodia, these people become religious teachers or ustadz (Islamic teachers in the pondok [Islamic boarding school]). This has developed slowly, side by side with the formation of their identity as Cham Muslims. Among certain Cham, the absence of an ancient cultural heritage as an identity marker has been replaced by the Islamic culture as the important element of identity. However, being Cham is not a single identity, it is fluid and contested. Many scholars argue that the Cham in Cambodia constitute three groups: the Cham Chvea, Cham, and Cham Bani (Cham Jahed). The so-called Cham Jahed has a unique practice of Islam. Unlike other Cham who pray five times a day, Cham Jahed people pray, once a week, on Fridays. They also have a different ritual for the wedding ceremony which they regard as the authentic tradition of the Cham. Indeed, they consider themselves pure descendants of the Cham in Vietnam; retaining Cham traditions and tending to maintain their relationship with their fellow Cham in Central Vietnam. In terms of language, another marker of identity, the Cham and the Cham Jahed share the same language, but Cham Jahed preserve the written Cham script more often than the Cham. Besides, the Cham Jahed teaches the language to the young generation intensively. This paper, based on fieldwork in Cambodia in 2010 and 2011 will focus on the process of the formation of the Cham identity, especially of those called Cham and Cham Jahed.

• Journal of the Korea Institute of Building Construction
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• v.24 no.1
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• pp.109-120
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• 2024

For successful waterproofing construction, it is very important to secure construction quality as well as material performance of waterproofing materials used in construction. Due to the long-term cost reduction policy following the economic downturn in the construction market, most construction companies are using general low-priced waterproof materials rather than high-quality waterproof materials without clear quality control standards. Without clear education on construction, construction is being carried out with meaning only on construction activities. In addition, the waterproofing method applied in combination is a situation where water leakage occurs due to waterproofing failure due to insufficient construction quality because the construction method is complicated. Therefore, it is necessary to review the quality control measures(design, materials, construction) for successful waterproofing work and improve problems that are derived so that stable waterproofing work can be done. In order to expect the leakage prevention effect of a building, first, it is required to select appropriate materials for each part of the building and environment in the design stage, and the selected materials must satisfy all items of the Korean Industrial Standard(KS). Second, to secure the quality of waterproofing construction, sincere construction by workers is required. In this paper, we tried to describe "review of waterproof design", "constructor education", "site inspection", and "criticism(correction/supplementation)" as quality control measures after material selection.

• Korean Journal of Radiology
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• v.25 no.5
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• pp.414-425
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• 2024

Objective: This study aims to explore the opinions on the insurance coverage of artificial intelligence (AI), as categorized based on the distinct value elements offered by AI, with a specific focus on patient-centered outcomes (PCOs). PCOs are distinguished from traditional clinical outcomes and focus on patient-reported experiences and values such as quality of life, functionality, well-being, physical or emotional status, and convenience. Materials and Methods: We classified the value elements provided by AI into four dimensions: clinical outcomes, economic aspects, organizational aspects, and non-clinical PCOs. The survey comprised three sections: 1) experiences with PCOs in evaluating AI, 2) opinions on the coverage of AI by the National Health Insurance of the Republic of Korea when AI demonstrated benefits across the four value elements, and 3) respondent characteristics. The opinions regarding AI insurance coverage were assessed dichotomously and semi-quantitatively: non-approval (0) vs. approval (on a 1-10 weight scale, with 10 indicating the strongest approval). The survey was conducted from July 4 to 26, 2023, using a web-based method. Responses to PCOs and other value elements were compared. Results: Among 200 respondents, 44 (22%) were patients/patient representatives, 64 (32%) were industry/developers, 60 (30%) were medical practitioners/doctors, and 32 (16%) were government health personnel. The level of experience with PCOs regarding AI was low, with only 7% (14/200) having direct experience and 10% (20/200) having any experience (either direct or indirect). The approval rate for insurance coverage for PCOs was 74% (148/200), significantly lower than the corresponding rates for other value elements (82.5%-93.5%; P ≤ 0.034). The approval strength was significantly lower for PCOs, with a mean weight ± standard deviation of 5.1 ± 3.5, compared to other value elements (P ≤ 0.036). Conclusion: There is currently limited demand for insurance coverage for AI that demonstrates benefits in terms of non-clinical PCOs.

• Information Systems Review
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• v.26 no.1
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• pp.151-172
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• 2024

Metaverse, which supports social and economic activities in the virtual world, is being cited as the core of future Web 3.0 businesses. However, most of the major metaverse platforms currently adhere to the Web 2.0 system and are operated in a centralized manner. Accordingly, this study investigated the form of metaverse operation by examining the case of Decentraland, a metaverse platform operated as DAO, a decentralized autonomous organization in the form of Web 3.0. From the case analysis, we found that Decentraland had positive characteristics such as a horizontal operating structure, fair profit distribution, and transparency, but there were challenges including the possibility of returning to centralization in the operating process, the possibility of abuse of an autonomous system, and inefficiency in decision-making. Therefore, in this study, the timing of transition to DAO governance was discussed, and DAO's efforts for business continuity and the need for adjustment for autonomous operation were suggested as implications. The implications presented in this study are expected to contribute to materializing not only practical but also theoretical aspects of platform operation aimed at web 3.0 as well as the metaverse.

• Journal of agricultural medicine and community health
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• v.1 no.1
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• pp.5-9
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• 1976

The categories of national health problems may be mainly divided into health promotion, problems of diseases, and population-economic problems which are indirectly related to health. Of them, the problems of diseases will be exclusively dealt with this speech. Rurality and Disease Problems There are many differences between rural and urban areas. In general, indicators of rurality are small size of towns, dispersion of the population, remoteness from urban centers, inadequacy of public transportation, poor communication, inadequate sanitation, poor housing, poverty, little education lack of health personnels and facilities, and in-accessibility to health services. The influence of such conditions creates, directly or indirectly, many problems of diseases in the rural areas. Those art the occurrence of preventable diseases, deterioration and prolongation of illness due to loss of chance to get early treatment, decreased or prolonged labour force loss, unnecessary death, doubling of medical cost, and economic loss. Some Considerations of Innovative Approach The followings art some considerations of innovative approaches to the problems of diseases in the rural Korea. 1. It would be essential goal of the innovative approaches that the damage and economic loss due to diseases will be maintained to minimum level by minimizing the absolute amount of the diseases, and by moderating the fee for medical cares. The goal of the minimization of the disease amount may be achieved by preventive services and early treatment, and the goal of moderating the medical fee may be achieved by lowering the prime cost and by adjusting the medical fees to reasonable level. 2. Community health service or community medicine will be adopted as a innovative means to disease problems. In this case, a community is defined as an unit area where supply and utilization of primary service activities can be accomplished within a day. The essential nature o the community health service should be such activities as health promotion, preventive measures, medical care, and rehabilitation performing efficiently through the organized efforts of the residents in a community. Each service activity should cover all members of the residents in a community in its plan and performance. The cooperation of the community peoples in one of the essential elements for success of the service program, The motivations of their cooperative mood may be activated through several ways: when the participation of the residents in service program of especially the direct participation of organized cooperation of the area leaders art achieved through a means of health education: when the residents get actual experience of having received the benefit of good quality services; and when the health personnels being armed with an idealism that they art working in the areas to help health problems of the residents, maintain good human relationships with them. For the success of a community health service program, a personnel who is in charge of leadership and has an able, a sincere and a steady characters seems to be required in a community. The government should lead and support the community health service programs of the nation under the basis of results appeared in the demonstrative programs so as to be carried out the programs efficiently. Moss of the health problems may be treated properly in the community levels through suitable community health service programs but there might be some problems which art beyond their abilities to be dealt with. To solve such problems each community health service program should be under the referral systems which are connected with health centers, hospitals, and so forth. 3. An approach should be intensively groped to have a physician in each community. The shortage of physicians in rural areas is world-wide problem and so is the Korean situation. In the past the government has initiated a system of area-limited physician, coercion, and a small scale of scholarship program with unsatisfactory results. But there might be ways of achieving the goal by intervice, broadened, and continuous approaches. There will be several ways of approach to motivate the physicians to be settled in a rural community. They are, for examples, to expos the students to the community health service programs during training, to be run community health service programs by every health or medical schools and other main medical facilities, communication activities and advertisement, desire of community peoples to invite a physician, scholarship program, payment of satisfactory level, fulfilment of military obligation in case of a future draft, economic growth and development of rural communities, sufficiency of health and medical facilities, provision of proper medical care system, coercion, and so forth. And, hopefully, more useful reference data on the motivations may be available when a survey be conducted to the physicians who are presently engaging in the rural community levels. 4. In communities where the availability of a physician is difficult, a trial to use physician extenders, under certain conditions, may be considered. The reason is that it would be beneficial for the health of the residents to give them the remedies of primary medical care through the extenders rather than to leave their medical problems out of management. The followings are the conditions to be considered when the physician extenders are used: their positions will be prescribed as a temporary one instead of permanent one so as to allow easy replacement of the position with a physician applicant; the extender will be under periodic direction and supervision of a physician, and also referral channel will be provided: legal constraints will be placed upon the extenders primary care practice, and the physician extenders will used only under the public medical care system. 5. For the balanced health care delivery, a greater investment to the rural areas is needed to compensate weak points of a rurality. The characteristics of a rurality has been already mentioned. The objective of balanced service for rural communities to level up that of urban areas will be hard to achieve without greater efforts and supports. For example, rural communities need mobile powers more than urban areas, communication network is extremely necessary at health delivery facilities in rural areas as well as the need of urban areas, health and medical facilities in rural areas should be provided more substantially than those of urban areas to minimize, in a sense, the amount of patient consultation and request of laboratory specimens through referral system of which procedures are more troublesome in rural areas, and more intensive control measures against communicable diseases are needed in rural areas where greater numbers of cases are occurred under the poor sanitary conditions.

• Water for future
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• v.9 no.1
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• pp.38-42
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• 1976

Because of differences in thoughts and ideology, our country, Korea has been deprived of national unity for some thirty years of time and tide. To achieve peaceful unification, the cultivation of national strength is of paramount importance. This national strength is also essential if Korea is to take rightful place in the international societies and to have the confidence of these societies. However, national strength can never be achieved in a short time. The fundamental elements in economic development that are directly conducive to the cultivation of national strength can be said to lie in -a stable political system, -exertion of powerful leadership, -cultivation of a spirit of diligence, self-help and cooperation, -modernization of human brain power, and -establishment of a scientific and well planned economic policy and strong enforcement of this policy. Our country, Korea, has attained brilliant economic development in the past 15 years under the strong leadership of president Park Chung Hee. However, there are still many problems to be solved. A few of them are: -housing and home problems, -increasing demand for employment, -increasing demand for staple food and -the need to improve international balance of payment. Solution of the above mentioned problems requires step by step scientific development of each sector and region of our contry. As a spearhead project in regional development, the Saemaul Campaign or new village movement can be cited. The campaign is now spreading throughout the country like a grass fire. However, such campaigns need considerable encouragement and support and the means for the desired development must be provided if the regional and sectoral development program is to sucdceed. The construction of large multipurpose dams in major river basin plays significant role in all aspects of national, regional and sectoral development. It ensures that the water resource, for which there is no substitute, is retained and utilized for irrigation of agricultural areas, production of power for industry, provision of water for domestic and industrial uses and control of river water. Water is the very essence of life and we must conserve and utilize what we have for the betterment of our peoples and their heir. The regional and social impact of construction of a large dam is enormous. It is intended to, and does, dras tically improve the "without-project" socio-economic conditions. A good example of this is the Soyanggang multipurpose dam. This project will significantly contribute to our national strength by utilizing the stored water for the benefit of human life and relief of flood and drought damages. Annual average precipitation in Korea is 1160mm, a comparatively abundant amount. The catchment areas of the Han River, Keum River, and Youngsan River are $62,755\textrm{km}^2$, accounting for 64% of the national total. Approximately 62% of the national population inhabits in this area, and 67% of the national gross product comes from the area. The annual population growth rate of the country is currently estimated at 1.7%, and every year the population growth in urban area increases at a rising rate. The population of Seoul, Pusan, and Taegu, the three major cities in Korea, is equal to one third of our national total. According to the census conducted on October 1, 1975, the population in the urban areas has increased by 384,000, whereas that in rural areas has decreased by 59,000,000 in the past five years. The composition of population between urban and rural areas varied from 41%~59% in 1959 to 48%~52% in 1975. To mitigate this treand towards concentration of population in urban areas, employment opportunities must be provided in regional and rural areas. However, heavy and chemical industries, which mitigate production and employment problems at the same time, must have abundant water and energy. Also increase in staple food production cannot be attained without water. At this point in time, when water demand is rapidly growing, it is essential for the country to provide as much a reservoir capacity as possible to capture the monsoon rainfall, which concentarated in the rainy seaon from June to Septesmber, and conserve the water for year round use. The floods, which at one time we called "the devil" have now become a source of immense benefit to Korea. Let me explain the topographic condition in Korea. In northern and eastern areas we have high mountains and rugged country. Our rivers originate in these mountains and flow in a general southerly or westerly direction throught ancient plains. These plains were formed by progressive deposition of sediments from the mountains and provide our country with large areas of fertile land, emminently suited to settlement and irrigated agricultural development. It is, therefore, quite natural that these areas should become the polar point for our regional development program. Hower, we are fortunate in that we have an additional area or areas, which can be used for agricultural production and settlement of our peoples, particularly those peoples who may be displaced by the formation of our reservoirs. I am speaking of the tidelands along the western and southern coasts. The other day the Ministry of Agriculture and Fishery informed the public of a tideland reclamation of which 400,000 hectares will be used for growing rice as part of our national food self-sufficiency programme. Now, again, we arrive at the need for water, as without it we cannot realize this ambitious programme. And again we need those dams to provide it. As I mentioned before, dams not only provide us with essential water for agriculture, domestic and industrial use, but provide us with electrical energy, as it is generally extremely economical to use the water being release for the former purposes to drive turbines and generators. At the present time we have 13 hydro-electric power plants with an installed capacity of 711,000 kilowatts equal to 16% of our national total. There are about 110 potential dams ites in the country, which could yield about 2,300,000 kilowatts of hydro-electric power. There are about 54 sites suitable for pumped storage which could produce a further 38,600,000 kilowatts of power. All available if we carefully develop our water resources. To summarize, water resource development is essential to the regional development program and the welfare of our people, it must proceed hand-in-hand with other aspects of regional development such as land impovement, high way extension, development of our forests, erosion control, and develop ment of heavy and chemical industries. Through the successful implementation of such an integrated regional development program, we can look forward to a period of national strength, and due recognition of our country by the worlds societies.