• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.679-687
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• 2020

The aim of this paper is to review studies of women chief executive officers (CEOs) and chief financial officers (CFOs) in the context of financial reporting quality. By using electronic searches and keywords to identify relevant studies, a total of 22 published studies are identified over the period 2010-2020. Based on the review, two underpinning theories have been widely used in examining the effect of women CEOs/CFOs on the quality of financial reporting, namely, risk aversion theory and gender-ethics theory. In addition, a majority of the studies documented that women CEOs/CFOs lead to more conservative reporting and higher earnings quality. The findings underscore the importance to examine the gender issue in accounting literature and established a business and management case for women to attain the top position whether as a CEO or CFO. This paper also recommends to practitioners and regulators about the effect of having women as CEOs or CFOs on financial reporting quality as women are a pool of talent that is underutilized. In addition, this paper goes beyond a classic narrative review by suggesting future research avenues to examine further such issues in order to broaden the understanding of the role of women in accounting.

• The Journal of the Convergence on Culture Technology
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• v.7 no.1
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• pp.446-453
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• 2021

This paper deals with two methods regarding fact and value. One is the method of H. Putnam, which is to break the boundary between fact and value and to make a world where the two have an inherent connection. The other is the method of J. Habermas, which regards fact and value as the product of an intersubjective agreement based on argumentation. Putnam, through his position of internal realism, moves from realism to pragmatism, especially by combining the rationalist tradition of Kant and Dewey's pragmatic views. Habermas also stands in the tradition of rationalism and universalism in Kant, at the same time emphasizing the practicability of truth in Hegel's tradition of historical reason. The significance of the strategy of Putnam and Habermas is that they have attempted to revive the realm of value against the strict dichotomy of facts and values and the subsequent devaluation of rationality in the realm of value. The starting point of this attempt is that the practical foundation of rationality is laid on life and practice. This could provide the room for escaping from rationality, which prioritizes only truths that reveal facts, that is, instrument-reduced rationality, the room for the revival of practical rationality through reflection on what is the purpose of life, and, in turn, the room for resisting to pass the realm of values and norms to the logic of habitual routines or customs. However, despite such common goal, there are clear limitations to Putnam's approach due to the differences in the strategies taken on facts and values. Putnam's method can demolish the whole universal framework that is the foundation where pragmatic pluralism will be fostered, eliminating the difference between the specificity of values and the universality of norms and shaking up the status of universal ethics. Therefore, Habermas' ethical theory is proposed as an alternative to establish a basis for universal ethics by relying on communication rationality and to secure the coercion of norms and blossom cultural pluralism as a diverse lifestyle based on this coercion.

• Journal of Popular Narrative
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• v.27 no.3
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• pp.53-94
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• 2021

This article pays attention to the gender representation of an abominable male abject that reveal class polarization in the movie Parasite. I seeks to read a new aspect of emotional politics in which a precariat man becomes a male patriarch while representing himself with an abhorrent position. Parasite shows a reversal of daughter and son responsible for parents, contrary to the existing family narrative. They teaches the parents' generation how to survive neoliberal that their place is created only when they take away others' place. However, after losing this prospect, Ki-woo confesses to his father that he is sorry first. Ki-taek also attempted to identify Dong-ik with the patriarch, but this male solidarity collapsed by class and committed murder in sudden anger. As a result, Gi-taek goes down to the hateful status of a stinking underground life, and Ki-woo receives a message of ethical reflection from his isolated father. The film gives the father and son the noble status of ethical fighter who fought against the structure of class polarization, especially the ending epilogue and narration emphasizing the ethical responsibility and mutual solidarity between father and son. In this process, the voices of female characters are gradually omitted, blurring gender screening for male characters. Parasite reveals the political reenactment strategy of precariat men in the age of neoliberalism, which is ethical subject by claiming to be a class abject himself. And representing the hate with gender-selecting, it is beautifying the responsible ethics of the patriarch.

• Journal of Ethics
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• no.82
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• pp.53-72
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• 2011

The North Korea have supported their own political ideological education system to maintain their basic framework of society. The north korean political education contents become from now on it be done harder. That answer is up to the government of the North Korea, and the general public in North Korea would be going after it. However, when we review this closely, both positions of the North Korean government and the general public would be different each other as before. I would figure out whether the political ideological education system in North Korea would be going on with making realistic changes or just maintaining their old system. The political and ideological education might make settled flexibility. On the other hand, we can expect that it could be reinforced by the North Korean government. For this content, this research is going to try to understand the characteristics of North Korea's ideological education policy considering both position of the North Korean government and the general public thoroughly.

• Journal of the Korea Fashion and Costume Design Association
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• v.4 no.3
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• pp.43-54
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• 2002

Some factors had influence upon the grotesque image formation expressed in fashion: for instance, thanatos, religions, fin de siecle (end of the century), the aesthetics of ugliness, subculture group's resistance and technology development, etc. Those factors have formed a grotesque while exchanging influence each other, and have following features: First, the thanatos, which is destructive and aggressive instinct of the inner world of human being, creates frightening object and motif to form the images of grotesque. Second, from religious point of view, the church made the Devil a tool for maintenance of power: They manipulated physical body and give a damage to it to sublimate it in holy existence, so that they could feel catharsis. Third, there was fin de siecle (end of the century) to let people have negative life attitude, such as uneasiness on following century, eschatology, skepticism and nihilism, etc. Fourth, the ugliness having unpleasantness and disharmony occupies governing position when our society becomes corrupted and uneasy, and the aesthetics of ugliness discloses the inconsistency of ideal and beautiful life in the grotesque images. Fifth, subculture groups, i.e., the lower classes, homosexual and the youth's group, etc, form the grotesque images by political and ideological resistance, complaints and specific identity, etc concerning governing culture keeping traditional ethics consciousness. Sixth, recent technology development has destroyed a boundary between human being and machinery, and bio-technology development has created transplant operation, plastic operation and other human body transformation operations, and genome research, etc has raised human being's identity.

• Journal of Educational Research in Mathematics
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• v.10 no.2
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• pp.263-277
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• 2000

mathematics holds a key position among the subject-matters of school education. Nevertheless, beyond Its Instrumental one, humanity-educational value of mathematics for the general public has been under estimated. For the past fifty years, in the our country there has not been enough systematic and profound examination and discussion concerning the goals of mathematics education in order to establish the philosophy of mathematics education. Thus, in this thesis we argue how mathematics education could contribute to the humanity education. For this, we examine how western educational theorists have emphasized the value of mathematics as humanity education and how their theories have been reflected in the goals of the modern mathematics education. First of all, we discuss Platonism as a philosophical basis of the traditional mathematics teaching mainly with Euclid's "Elements" since the ancient Greece and the relationship between mathematics education and humanity education in the light of this traditional thought. Next, we examine the thoughts of Pestalozzi, Harbert, Froebel who provided the theoretical basis for the public education since 19th century, and discuss the value of mathematics teaching in their humanistic educational thoughts. Also we examine the humanistic value of mathematics education in Dewey's educational philosophy, which criticized the traditional western ethics and epistemology, and established instrumen talism. Further, we analyze how such a philosophy of mathematics teaching is reflected mathematics education of 20th century, and confirm that the formation of Dewey's rational intelligence is one of the central aims of mathematics education of late 20th century. Finally, we discuss the ideals of humanistic mathematics education ; develop ment of the rational intelligence via 'doing knowledge'and change of mind via 'looking knowledge'. In this paper identify the humanistic values of mathematics education through the historical examination of the philosophies of mathematics education, and we could find significance as a fundamental study for one of the most important problems which Korean mathematics educational society confronts, that is establishing the philosophy of mathematics education.

• Journal of Preventive Medicine and Public Health
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• v.42 no.3
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• pp.183-189
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• 2009

Objectives : The purpose of this study was to evaluate community mental health professionals and hospital workers attitude and awareness towards suicide. Methods : This study investigated 264 community mental health professionals and 228 hospital workers. SOQs (Suicidal Opinion Questionnaires) were used from July 2007 to September 2007. After a factor analysis for the attitude towards suicide, the items on ethics, mental illness, religion, risk, and motivation were included in the subsequent analysis. Results : There were significant differences in the attitude towards suicide according to religion, age, educational background, the marriage status, the economic position, and different professional licenses. Hospital workers' view was different from the community workers'. The hospital workers judged that suicide was due to mental illness, and suicide was high for the people in a special environment and who lacked motivation, which caused them to fall in a dangerous situation. For the lower educational group, they thought that suicide was attributable to mental illness. The awareness for suicide was significantly higher in the group with a postgraduate education, unmarried people, mental health professionals and the persons who had concern and experience with suicide. The factors that had an influence on the awareness of suicide were the items of mental illness, religion, risk and motivational factors. Conclusions : This study suggested that the factors to increase the awareness and attitude for suicide were the experience of increased education and case management of suicide. Therefore, education dealing with suicide and reinforcement of crisis management programs should be developed.

• Journal of Digital Convergence
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• v.15 no.1
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• pp.583-591
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• 2017

The purpose of this study was empirically to reveal the structure relationship between ethical management of ski resort employee, organizational identification and customer orientation. For the research, survey of 200 people working in domestic ski resorts was conducted. The survey was composed of three variables(ethical management, organizational identification and customer orientation). The following results were obtained by confirmatory analysis, reliability analysis, correlation analysis and structural equation model analysis. First, ski resort employee's ethical management had a positive correlation with organizational identification. Second, ski resort employee's ethical management had a positive correlation with customer orientation. Third, ski resort employee's organizational identification had a positive correlation with customer orientation. This study suggested that the ethical management of ski resorts had positive effects on the attitudes and behaviors of the employees who regarded the organization as a common fate and provided high quality service considering the customer's position.

• Journal of National Security and Military Science
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• s.4
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• pp.45-82
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• 2006

This paper seeks to search for wisdoms that may be applied to modern leadership through Tasan Jeong Yakyong's ideology, ShilHak, from the Chosun Dynasty. The present period is referred as the period of transformation and innovation or the period of knowledge information The leadership appropriate for the current period is thus called revolutionary leadership. This leadership accomplishes its goals by influencing the constituent's values, ethics, behavioral norms, and visions based on the leader's moral values, knowledge, and information. Thus, the essence of this paper is in acquiring wisdoms of leadership by company revolutionary leadership with Tasan's life. Tasan pursued change and innovation in a time where Chosun was in a state of decay by following the flow of world powers towards the concept of studying truth based upon facts such as changing the system of thought, reforming legislation, and developing technology. Moreover, he gave courage and hope to the people by demonstrating such leadership in practice. In addition, despite false accusations and spending 18 years in exile, he showed revolutionary life as an active intellectual by leaving 542 volumes of writing through his 'value innovation' that he "pursue things only for the people and the state." Consequently, the paper first deals with what kind of leadership is required for a leader in the position of a general and examines the kind of leadership capacity demanded. Subsequently, Tasan 's revolutionary life and hints of leadership messages in MokMinSimSuh are examined. Thus, this paper is centered upon the leadership of generals regarding how MokMinShimSuh may be applicable to modern leadership.

• The Korean Journal of Pain
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• v.20 no.1
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• pp.40-45
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• 2007

Background: Caudal block is useful when anesthesia for surgery or treatment for chronic pain is needed, but this procedure has a failure rate of up to 25% even when it performed byan experienced physician. This high failure rate is usually due to improper needle placement. Methods: After gaining approval of the ethics committee, 46 patients received caudal blocks under ultrasound guidance; these were performed after the anatomical structures in the sacral hiatus had been measured with ultrasound. All these procedures were performed by the same anesthesiologist. The position and direction of the needle were identified using fluoroscopy by injecting a radio-opaque contrast through the needle. The time taken from thelidocaine injection to verification of the needle was measured and the planned nerve block was then carried out. Results: All cases of needle insertion into the sacral canal under ultrasound guidance were successful. The average duration of the procedure and the trial count were $134.1{\pm}10.1seconds$ and $1.2{\pm}0.1$, respectively. In 12 of the 46 cases (26%), the needle deviated either left or right in the sacral canal, so the direction of the needle had to be adjusted. The distance between two cornua, the depth of the sacral hiatus and the thickness and length of the sacrococcygeal ligament were $17.1{\pm}0.4$, $3.9{\pm}0.3$, $2.3{\pm}0.1$ and $24.9{\pm}0.9mm$, respectively. Conclusions: Ultrasound guidance can increase the success rate of inserting a needle into the sacral canal. However, even when ultrasound is used, the needle can deviate either left or right in the sacral canal.