• Title/Summary/Keyword: internal control

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The Difference between Short and Long Intramedullary Nailing as the Treatment for Unstable Intertrochanteric Femoral Fracture (AO/OTA 31-A2) in Elderly Patients (고령환자에서 발생한 불안정성 대퇴골 전자간부 골절(AO/OTA 31-A2)의 치료 시 골수강내 금속정의 길이에 따른 추시 결과)

  • Shin, Won Chul;Lee, Eun Sung;Suh, Kuen Tak
    • Journal of the Korean Orthopaedic Association
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    • v.52 no.1
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    • pp.25-32
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    • 2017
  • Purpose: The purpose of this study was to analyze the radiological and clinical outcomes in elderly patients with unstable intertrochanteric femur fractures in accordance with the length of intramedullary nail. Materials and Methods: Between August 2009 and December 2014, a total of 139 patients-older than 65 years of age with AO/OTA classification of 31-A2 unstable intertrochanteric femur fracture-who has been followed-up for at least 1 year after the treatment with internal fixation by using an intramedullary nail were enrolled for this retrospective control study. The subjects were classified into two groups according to the length of intramedullary nail: 106 patients in the short group (group I) and 33 patients in the long group (group II). For radiological assessments, the reduction state, time to union, and implant related complications were examined. The clinical outcomes were assessed by preoperative hemoglobin, operating time, intraoperative bleeding amount, blood transfusion rate, hospitalization period, and Charnley hip pain scoring system at the final follow-up. Results: The postoperative radiographs showed good or acceptable reduction in all cases. The mean time of radiologic bone union was 4.8 months, and there was no difference between the two groups. With respect to surgical time, the group II was found to take longer (57.87 minutes) than the group I (45.65 minutes) (p=0.003). The bleeding amount during surgery of the group II was greater (288.78 ml) than that of the group I (209.90 ml) (p=0.046). The clinical results at the final follow-up were found to be satisfactory in both groups. Conclusion: In cases of good reduction of the fracture from the treatment of unstable intertrochanteric femur fracture accompanying the posteromedial fragment in elderly patients, both groups-long and short intramedullary nails-showed satisfactory radiological and clinical outcomes.

The Genealogy of Forbidden Sound -Political Aesthetics of Ambiguity in the Criticism of Japanese Style in Korean Society of the 1960s (일본적인 것, 혹은 금지된 '소리'의 계보 -한일국교정상화 성립기 '왜색(倭色)' 비판담론과 양의성의 정치미학)

  • Jeong, Chang-Hoon
    • Journal of Popular Narrative
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    • v.25 no.1
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    • pp.349-392
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    • 2019
  • In the 1960s of Korea, the normalization of diplomatic relations between Korea and Japan led to a sense of a vigorous anxiety and fear that "Japan will once again come to the Korean peninsula". As a reaction to this, the discourse on the criticism of 'Japanese Style' strongly emerged. If the prior discourse of criticism was to express the national antipathy toward the colonial remnants that had not yet been disposed of, the critical discourse of the 1960s was the wariness of the newly created 'Japanese Style' in popular culture, and to grasp it as a symptomatic phenomenon that 'evil-minded Japan' was revealed. Thus, this new logic of criticism of the 'Japanese Style' had a qualitative difference from the existing ones. It was accompanied by a willingness to inspect and censor the 'masses' that grew up as consumers of transnational 'mass culture' that flowed and chained in the geopolitical order under the Cold War system. Therefore, the topology of 'popular things=Japanese things=consuming things' reveals the paradox of moral demands that existed within Korean society in the 1960s. This was to solidify the divisive circulation structure that caused them to avoid direct contact with the other called 'Japan', but at the same time, get as close to it as ever. It is a repetitive obsession that pushes the other to another side through the moral segregation that strictly draws a line of demarcation between oneself and the other, but on the other hand is attracted to the object and pulls it back to its side. This paper intends to listen to the different voices that have arisen in the repetitive obsession to understand the significance of the dissonance that has been repeated in the contemporary era. This will be an examination of the paradoxical object of Japan that has been repeatedly asked to build the internal control principle of Korean society, or to hide the oppressive and violent side of the power, and that can neither be accepted nor destroyed completely as part of oneself.

Earnings Management of Firms Selected as Preliminary Unicorn (예비유니콘 선정기업의 이익조정에 대한 연구)

  • HAKJUN, HAN;DONGHOON, YANG
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.18 no.1
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    • pp.173-188
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    • 2023
  • This paper analyzed the Earnings management of firms selected as preliminary Unicorn. If a manager is selected as a preliminary unicorn firm, he can receive financial support of up to 20 billion won, creating a factor in managing the manager's earnings. The motive for management's earnings management is related to the capital market. Accounting information is used by investors and financial analysts, and corporate profits affect corporate value. Therefore, if the accounting earning is adjusted upward, the corporate value will be raised and investment conditions will be favorable. In this paper, earnings quality was measured by the modified Jones model of Dechow et al.(1995) by the ROA control model of Kothari et al.(2005) among the discretionary accruals estimated using an alternative accrual prediction model. Competing similar companies in the same market as the selected companies were formed, and the discretionary accruals were mutually compared to verify the research hypotheses, and only the selected companies were analyzed for the audit year and after the audit year. As a result of the analysis, it was found that the companies selected as preliminary unicorns had higher earnings management compared to the corresponding companies in question, which had a negative impact on the quality of accounting profits. It was found that the companies selected as preliminary unicorns continued to receive incentives for management's earnings management even after being selected. These results indicate that the companies selected as prospective unicorns are recognized for their value in the market through external growth rather than internal growth, and thus, incentives for management's earnings management to attract investment from external investors under favorable conditions are continuing. In the future preliminary unicorn selection evaluation, it was possible to present what needs to be reviewed on the quality of accounting earning. The implication of this paper is that the factors of management's earnings management eventually hinder investors and creditors from judging the reliability of accounting information. It was suggested that a policy alternative for the K-Unicorn Project, which enhances reliability were presented by reflecting the evaluation of earnings quality through discretionary accruals.

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The Effect of Government Corporate Support Projects on Corporate Growth: Focusing on the Mediation Effect of Absorption Capacity and Enterprise Support Satisfaction (정부 기업지원 사업이 기업성장에 미치는 영향: 흡수역량 및 기업지원 만족도의 매개효과를 중심으로)

  • Kim, Su gil;Hyun, Byung-Hwan
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.17 no.4
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    • pp.143-161
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    • 2022
  • The government is promoting policies to increase policy efficiency by supporting corporate growth through corporate support and establishing the Ministry of SMEs and Startups as a control tower for corporate support projects. However, opinions on the efficiency of the government's corporate support project are divided, and this study aims to check how the government's corporate support project affects corporate performance and how absorption capacity and satisfaction, which are internal factors, affect corporate growth. Research was conducted on companies receiving government corporate support projects, and previous studies focused on financial support among government corporate support projects, while the effect of government corporate support was analyzed by dividing government support projects into financial and non-financial support, and absorption capabilities and corporate support satisfaction were analyzed. Through this, the effect on corporate financial performance and non-financial performance was empirically analyzed according to the mediating effect of absorption capacity and corporate support satisfaction in the government's corporate support project. As a result, both the government's financial and non-financial support had a positive effect on financial and non-financial performance, and it was confirmed that both absorption capacity and corporate support satisfaction mediate both financial and non-financial performance, and it was analyzed that it had a positive (+) effect. In order to improve the absorption capacity of a company, it is expected that it will be meaningful to improve the efficiency of the business by defining the problems faced by the company and suggesting solutions through the establishment of a supplier and consumer network.

Aspects of Design and Construction in Entrance Space of the World Heritage Royal Tombs of the Joseon Dynasty (세계유산 조선왕릉 입구공간의 조성 양상)

  • So, Hyun-Su;Park, Hyun-Sook
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.41 no.3
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    • pp.47-58
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    • 2023
  • This study was conducted through reviewing Aspects of Design and Construction in Entrance Space of the World Heritage Royal Tombs of the Joseon Dynasty, which is equipped with parking lots, ticket offices, toilets, exhibition halls, information boards, and rest facilities for the convenience of visitors and the purpose of this study was to propose a direction for improvement. The results of the study are as follows: First, the reduced area of Royal Tombs of the Joseon Dynasty was unable to fully accommodate the ritual movement line, and as a result, the location of the entrance space in the current royal tomb was decided to accommodate minimal convenience functions. In the meantime, the entrance space of the royal tombs has been relocated or renovated in order to achieve its integrity as a World Heritage Site, rational arrangement of movement lines and spatial utility. Second, the size of the entrance space ranges from 1,000 square meters in Jeongneung in Seoul to 16,000 square meters in Hongyuneung in Namyangju, and the number of annual users varies greatly from 12,000 in Onneung in Yangju to 410,000 in Seonjeongneung in Seoul. Considering the conditions of the 16 royal tombs, the entrance space should be provided at an appropriate scale, reflecting the surrounding land use and accessibility that affect the influx of users, the size of the site, and the king's awareness and preferences. Third, the location of the parking lot, the presence or absence of an outer courtyard and an internal courtyard bordering the ticket and check offices, and the location of the Historical and Cultural Museum made it possible to know the aspects of entrance space of the Joseon Royal Tombs, where the spatial configuration is determined Fourth, according to the royal tombs, it was found that the entrance space should have essential parking, access control, information, and convenience functions, and that support, exhibition, passage, and recess functions should be optional. At this time, the management office and the Historical and Cultural Center are in charge of support and exhibition functions. The function of passage can be a strategy that provides a sense of entry and the function of recess which has been introduced in only four royal tombs requires an appropriate location and landscape access.

Concurrent Chemoradiation Therapy in Stage III Non-small Cell Lung Cancer (III 기 비소세포성 폐암에서 Cisplatin-방사선동시병합요법의 효과)

  • Kim In Ah;Choi Ihl Bhong;Kang Ki Mun;Jang Jie Young;Song Jung Sub;Lee Sun Hee;Kuak Mun Sub;Shinn Kyung Sub
    • Radiation Oncology Journal
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    • v.15 no.1
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    • pp.27-36
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    • 1997
  • Purpose : This study was tried to evaluate the Potential benefits of concurrent chemoradiation therapy (low dose daily cisplatin combined with split course radiation therapy) compared with conventional radiation therapy alone in stage III non-small cell lung cancer. The end points of analyses were response rate. overall survival, survival without locoregional failure, survival without distant metastasis, prognostic factors affecting survival and treatment related toxicities. Materials and Methods : Between April 1992 and March 1994, 32 patients who had stage III non-small cell lung cancer were treated with concurrent chemoradiation therapy. Radiation therapy for 2 weeks (300 cGy given 10 times up to 3000 cGy) followed by a 3 weeks rest period and then radiation therapy for 2 more weeks (250 cGy given 10 times up to 2500 cGy) was combined with $6mg/m^2$ of cisplatin. Follow-up period ranged from 13 months to 48 months with median of 24 months. Historical control group consisted of 32 patients who had stage III non-small cell lung cancer were received conventionally fractionated (daily 170-200 cGy) radiation therapy alone. Total radiation dose ranged from 5580 cGy to 7000 cGy with median of 5940 cGy. Follow-up Period ranged from 36 months to 105 months with median of 62 months. Result : Complete reponse rate was higher in chemoradiation therapy (CRT) group than radiation therapy (RT) group (18.8% vs. 6.3%, CRT group showed lower in-field failure rate compared with RT group(25% vs. 47%. The overall survival rate had no significant differences in between CRT group and RT group (17.5% vs. 9.4% at 2 years). The survival without locoregional failure (16.5% vs. 5.3% at 2 years) and survival without distant metastasis (17% vs. 4.6% at 2 years) also had no significant differences. In subgroup analyses for Patients with good performance status (Karnofsky performance scale 80), CRT group showed significantly higher overall survival rate compared with RT group (62.5% vs. 15.6% at 2 years). The prognostic factors affecting survival rate were performance status and pathologic subtype (squamous cell cancer vs. nonsquamous cell cancer) in CRT group. In RT alone group, performance status and stage (IIIa vs IIIb) were identified as a Prognostic factors. RTOG/EORTC grade 2-3 nausea and vomiting(22% vs 6% and bone marrow toxicities (25% vs. 15.6% were significantly higher in CRT group compared with RT alone group. The incidence of RTOG/EORTC grade 3-4 pulmonary toxicity had no significant differences in between CRT group and RT group (16% vs. 6%. The incidence of WHO grade 3-4 pulmonary fibrosis also had no significant differences in both group (38% vs. 25%. In analyses for relationship of field size and Pulmonary toxicity, the Patients who treated with field size beyond 200cm2 had significantly higher rates of pulmonary toxicities. Conclusion : The CRT group showed significantly higher local control rate than RT group. There were no significant differences of survival rate in between two groups. The subgroup of patients who had good performance status showed higher overall survival rate in CRT group than RT group. In spite of higher incidence of acute toxicities with concurrent chemoradiation therapy, the survival gain in subgroup of patients with good performance status were encouraging. CRT group showed higher rate of early death within 1 year, higher 2 year survival rate compared with RT group Therefore, to evaluate the accurate effect on survival of concurrent chemoradiation therapy, systematic follow-up for long term survivors are needed.

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A Study on Startups' Dependence on Business Incubation Centers (창업보육서비스에 따른 입주기업의 창업보육센터 의존도에 관한 연구)

  • Park, JaeSung;Lee, Chul;Kim, JaeJon
    • Korean small business review
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    • v.31 no.2
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    • pp.103-120
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    • 2009
  • As business incubation centers (BICs) have been operating for more than 10 years in Korea, many early stage startups tend to use the services provided by the incubating centers. BICs in Korea have accumulated the knowledge and experience in the past ten years and their services have been considerably improved. The business incubating service has three facets : (1) business infrastructure service, (2) direct service, and (3) indirect service. The mission of BICs is to provide the early stage entrepreneurs with the incubating service in a limited period time to help them grow strong enough to survive the fierce competition after graduating from the incubation. However, the incubating services sometimes fail to foster the independence of new startup companies, and raise the dependence of many companies on BICs. Thus, the dependence on BICs is a very important factor to understand the survival of the incubated startup companies after graduation from BICs. The purpose of this study is to identify the main factors that influence the firm's dependence on BICs and to characterize the relationships among the identified factors. The business incubating service is a core construct of this study. It includes various activities and resources, such as offering the physical facilities, legal service, and connecting them with outside organizations. These services are extensive and take various forms. They are provided by BICs directly or indirectly. Past studies have identified various incubating services and classify them in different ways. Based on the past studies, we classify the business incubating service into three categories as mentioned above : (1) business infrastructure support, (2) direct support, and (3) networking support. The business infrastructure support is to provide the essential resources to start the business, such as physical facilities. The direct support is to offer the business resources available in the BICs, such as human, technical, and administrational resources. Finally, the indirect service was to support the resource in the outside of business incubation center. Dependence is generally defined as the degree to which a client firm needs the resources provided by the service provider in order to achieve its goals. Dependence is generated when a firm recognizes the benefits of interacting with its counterpart. Hence, the more positive outcomes a firm derives from its relationship with the partner, the more dependent on the partner the firm must inevitably become. In business incubating, as a resident firm is incubated in longer period, we can predict that her dependence on BICs would be stronger. In order to foster the independence of the incubated firms, BICs have to be able to manipulate the provision of their services to control the firms' dependence on BICs. Based on the above discussion, the research model for relationships between dependence and its affecting factors was developed. We surveyed the companies residing in BICs to test our research model. The instrument of our study was modified, in part, on the basis of previous relevant studies. For the purposes of testing reliability and validity, preliminary testing was conducted with firms that were residing in BICs and incubated by the BICs in the region of Gwangju and Jeonnam. The questionnaire was modified in accordance with the pre-test feedback. We mailed to all of the firms that had been incubated by the BICs with the help of business incubating managers of each BIC. The survey was conducted over a three week period. Gifts (of approximately ₩10,000 value) were offered to all actively participating respondents. The incubating period was reported by the business incubating managers, and it was transformed using natural logarithms. A total of 180 firms participated in the survey. However, we excluded 4 cases due to a lack of consistency using reversed items in the answers of the companies, and 176 cases were used for the analysis. We acknowledge that 176 samples may not be sufficient to conduct regression analyses with 5 research variables in our study. Each variable was measured through multiple items. We conducted an exploratory factor analysis to assess their unidimensionality. In an effort to test the construct validity of the instruments, a principal component factor analysis was conducted with Varimax rotation. The items correspond well to each singular factor, demonstrating a high degree of convergent validity. As the factor loadings for a variable (or factor) are higher than the factor loadings for the other variables, the instrument's discriminant validity is shown to be clear. Each factor was extracted as expected, which explained 70.97, 66.321, and 52.97 percent, respectively, of the total variance each with eigen values greater than 1.000. The internal consistency reliability of the variables was evaluated by computing Cronbach's alphas. The Cronbach's alpha values of the variables, which ranged from 0.717 to 0.950, were all securely over 0.700, which is satisfactory. The reliability and validity of the research variables are all, therefore, considered acceptable. The effects of dependence were assessed using a regression analysis. The Pearson correlations were calculated for the variables, measured by interval or ratio scales. Potential multicollinearity among the antecedents was evaluated prior to the multiple regression analysis, as some of the variables were significantly correlated with others (e.g., direct service and indirect service). Although several variables show the evidence of significant correlations, their tolerance values range between 0.334 and 0.613, thereby demonstrating that multicollinearity is not a likely threat to the parameter estimates. Checking some basic assumptions for the regression analyses, we decided to conduct multiple regression analyses and moderated regression analyses to test the given hypotheses. The results of the regression analyses indicate that the regression model is significant at p < 0.001 (F = 44.260), and that the predictors of the research model explain 42.6 percent of the total variance. Hypotheses 1, 2, and 3 address the relationships between the dependence of the incubated firms and the business incubating services. Business infrastructure service, direct service, and indirect service are all significantly related with dependence (β = 0.300, p < 0.001; β = 0.230, p < 0.001; β = 0.226, p < 0.001), thus supporting Hypotheses 1, 2, and 3. When the incubating period is the moderator and dependence is the dependent variable, the addition of the interaction terms with the antecedents to the regression equation yielded a significant increase in R2 (F change = 2.789, p < 0.05). In particular, direct service and indirect service exert different effects on dependence. Hence, the results support Hypotheses 5 and 6. This study provides several strategies and specific calls to action for BICs, based on our empirical findings. Business infrastructure service has more effect on the firm's dependence than the other two services. The introduction of an additional high charge rate for a graduated but allowed to stay in the BIC is a basic and legitimate condition for the BIC to control the firm's dependence. We detected the differential effects of direct and indirect services on the firm's dependence. The firms with long incubating period are more sensitive to indirect service positively, and more sensitive to direct service negatively, when assessing their levels of dependence. This implies that BICs must develop a strategy on the basis of a firm's incubating period. Last but not least, it would be valuable to discover other important variables that influence the firm's dependence in the future studies. Moreover, future studies to explain the independence of startup companies in BICs would also be valuable.

Reversal of Multidrug Resistance with KR-30035: Evaluated with Biodistribution of Tc-99m MIBI in Nude Mice Bearing Human Tumor Xenografts (이종이식된 인체종양에서 KR-30035가 Tc-99m MIBI체내 분포에 미치는 영향으로 평가한 다약제내성 역전가능성)

  • Kim, Jung-Kyun;Lee, Byung-Ho;Choi, Sang-Woon;Yoo, Sung-Eun;Lee, Sang-Woo;Chun, Kyung-Ah;Ahn, Byeong-Cheol;Park, Jae-Young;Suh, Jang-Soo;Lee, Kyu-Bo;Lee, Jae-Tae
    • The Korean Journal of Nuclear Medicine
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    • v.35 no.3
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    • pp.168-184
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    • 2001
  • Purpose: KR-30035 (KR), a new MDR reversing agent, has been found to produce a similar degree of increased Tc-99m MIBI uptake in cultured tumor cells over-expressing mdr1 mRNA compared to verapamil (VP), with less cardiovascular effects. We assessed the MDR-reversing ability of KR in vivo, and effects of various doses of KR on MIBI uptake un nude mice hearing P-glycoprotein (P-gp) positive (+) and P-gp negative (-) human tumor xenografts. Methods: P-gp (+) HCT15/CL02 colorectal and P-gp (-) A549 non-small cell cancer cells were inoculated in each flank of 120 nude mice (20 mice ${\times}$ 6 groups). Group 1 (Gr1) mice received 10mg/kg KR i.p. 3 times $({\times}3)$; Gr2, 10mg/kg VP i.p. ${\times}3$; Gr3, 10mg/kg KR i.p. ${\times}2$ + 25mg/kg KR i.p. ${\times}1$; Gr4, 10mg/kg KR i.p. ${\times}2$ + 50mg/kg i.p. ${\times}1$; Gr5, 10mg/kg KR i.p. ${\times}2$ + 25mg/kg KR i.v. ${\times}1$, GrC, controls. The mice were then injected with Tc-99m MIBI and sacrificed after 10 min, 30 min, 90 min and 240 min. Tumor uptake of MIBI (TU) in each group was compared. Results: TU in P-gp (+) and (-) tumors were both higher in Gr1 than Gr2. Washout rate between the 10 min and 4 hours was lower in Gr5 of P-gp (+) cell(0.93) than the control. Percentage increases in TU were higher in P-gp (+) than P-gp (-) tumors with all KR doses. Pgp (+) TU were highest at 10 mon (173% of GrC) and persisted up to 240 min (144%) in Gr3. Larger doses of KR resulted in a lesser degree of increase in P-gp (+) TU at 10 min (130% in Gr4 and 117% un Gr5) and 30 min (178%, 129%), but TU increased by time up to 240 min (177%, 196%). Heart and lung uptakes were markedly increased in Gr4 and Gr5 at 10 and 30 min, likely due to cardiovascular effects. No mice died. Conclusion: These data further suggest that KR that has significantly lower cardiovascular toxicity than verapamil can be used as an active inhibitor of MDR. Even a relatively low dose of KR significantly increased Tc-99m MIBI uptake in P-gp (+) tumors in vivo.

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Results of Curative Treatment for Cancer of the Tonsil (편도암의 근치적 치료 결과)

  • Park, Won;Ahn, Yong-Chan;Lim, Do-Hoon;Baek, Chung-Whan;Son, Young-Ik;Park, Keun-Chil;Kim, Kyoung-Ju;Lee, Jeung-Eun;Kang, Min-Kyu;Park, Young-Je;Nam, Hee-Rim;Huh, Seung-Jae
    • Radiation Oncology Journal
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    • v.21 no.4
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    • pp.261-268
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    • 2003
  • Purpose: To report the results of curative treatment for patients with tonsil cancer by retrospective analysis. Materials and Methods: From Jan. 1995 till Dec. 2000, 27 patients with squamous cell carcinoma of the tonsil received curative treatment at Samsung Medical Center. Therapeutic decision was made through multidisciplinary conference, and curative radiation therapy was favored when, (1) the patient's condition was not fit for general anesthesia and surgery, (2) the patient refused surgery, (3) complete resection was presumed impossible, or (4) too severe disability was expected after surgery. Surgery was the main local modality in 17 patients (S$\pm$RT group), and radiation therapy in 10 (RT$\pm$CT group). The median follow-up period was 41 months. Results: AJCC stages were I/II in four, III in two, and IV in 21 patients. The 5-year disease-free survival rate was 73.3$\%$ in all patients, 70.6$\%$ in the S$\pm$RT group, and 77.8$\%$ in the RT$\pm$CT group. Treatment failure occurred in seven patients, all with stage III/IV, and all the failures occurred within 24 months of the start of treatment. Five patients among the S$\pm$CT group developed treatment failures; 2 local, 2 regional, and 1 distant (crude rate=29.4$\%$). Two patients among the RT$\pm$CT group developed failures; 1 synchronous local and regional, and 1 distant (crude rate=20.0$\%$). The 5-year overall survival rate was 77.0$\%$ in all patients, 80.9$\%$ in the S$\pm$RT group, and 70.0$\%$ in the RT$\pm$CT group. Conclusion: We could achieve favorable results that were comparable to previously reported data with respect to both the rates of local control and of survival by applying S$\pm$RT and RT$\pm$CT. RT$\pm$CT is judged to be an alternative option that can avoid the functional disability after surgical resection.

The View of Life and Death in Jeon-gyeong (『전경』에 나타난 대순사상의 생사관)

  • Cheng, Chihming
    • Journal of the Daesoon Academy of Sciences
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    • v.27
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    • pp.79-132
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    • 2016
  • The view of life and death in Daesoonjinrihoe includes all the gods of Heaven and Earth, and the human heart is taken as the foundational key. Practitioners can realize their value according to how much they have cultivated themselves. This is regarded as the mythical use of a singularly focused mind (full dedication of one's heart). In other words, it focuses on the potentiality of humans who are able to enter a transcendental area of divinity through their self-cultivation. This view of life and death in Daesoonjinrihoe was established by the religious mission known as "Samgye Gongsa (the Reordering of Three Realms of Heaven, Earth, and Humanity)." Samgye Gongsa indicated a new opening of the Three Realms of Heaven, Earth, and Humanity. This new opening is a return to the original principle of Heavenly operation and also a new order for the universe. Heaven and Earth have their own underlying principle by which they operate. This act was directly initiated and manifested from Dao. Daesoonjinrihoe diagnoses that the underlying principle by which Heaven operates was damaged by human misconduct, and as a result, the human observance of that principle fell out of common usage. Therefore, Daesoonjinrihoe gives priority to the reestablishment of Dao as it existed originally and tries to bring about reconciliation between Heaven and Earth and Humanity. In short, it resolves the grievances accrued since time immemorial by correcting the order of Sindo (Divine Law). Furthermore, it shows that the Dao of Sangsaeng (mutual beneficence) was created by reordering the arrangement of Heaven and Earth so that human beings and divine beings could reach a state of perfection through self-realization. Humans not only communicate with Heaven and Earth, but also communicate with divine beings. Divine beings are transcendent living beings capable of communicating with humans through their heart-minds. In Daesoon thought, human beings are not swayed by the power of divine beings, but instead are able to control divine beings through the transcendent power of their heart-minds. Given this view, the aim of Daesoonjinrihoe lies in participating in the harmony of Heaven and Earth through the cultivation of the human heart. Also, it sees that the human heart-mind can be united with the universal Dao, and thus it is able to be united with the deities of Heaven and Earth. In order to actualize this, one does not rely on exterior rituals or magic but has to focus instead on cultivating the moral ethics of the heart-mind to reach perfection. In other words, one can reach a transcendent level in one's heart-mind through the cultivation of a singularly focused mind and be free from the contradiction of life and death and other such torments. Life and death is an inevitable process for humans. So they do not have to be happy for life and sad for death. They can rather be free from the fear of death by fulfilling the energetic zenith of the human heart-mind via training themselves to transcend their physical bodies. No aging and no death is not a pursuit of radical longevity or immortality for the physical body, but rather a pursuit of the essence of life and the realization of eternity on a spiritual level. Daesoonjinrihoe pursues the state of being unified with Dao by developing "Jeong·Gi·Sin (精·氣·神 the internal energies of essence, pneuma, and spirit)" and trying to reach the transcendent state of non-aging and radical longevity by spurring the practice of self-realization and the discovery one's own innate nature. Through the practice of human ethics, they can access the creative functions of Heaven and Earth and become one with Heavenly Dao thereby achieving harmony between temporal existence and eternity. In this way, humans transcend the life and death of their physical bodies. When "Doins (trainees of Dao)" reach the true state of unification with Dao through singularly focused cultivation, they not only realize self perfection as human beings, but also enable themselves the means to do away with all disasters and forms of suffering. They thereby attain ultimate happiness in their lives.