• Korean Business Review
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• v.14
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• pp.31-44
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• 2001

The purpose of auditing is to express an auditor's opinion on the fair presentation of the financial position and business operations of companies according to the financial accounting standards, and to raise the reliability of the financial statements and to enable the user of the financial statements to make a proper judgement on the companies. There should be an audit risk in the audit of the financial statements in a modem sense because it is done by the sampling audit not by the detailed one. Audit risk is the risk that an auditor may unknowingly fail to modify appropriately the auditors' report on financial statements containing a material misstatement. The audit risk eventually hurt the reliability of the financial statements when the auditors set up different audit risks because it is determined by the auditor's professional judgement. Thus, there have been negative opinions on the Audit Risk Model suggested in the SAS No. 47 because it cannot explain the process of auditor's judgement and bring different results. In view of the results so far achieved, which influences the auditor's decision making, should be done by the Belief Function Mode Model in a position of raising the reliability of the financial statements and emphasizing the usefulness and effectiveness of the auditing.

• Journal of Sasang Constitutional Medicine
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• v.7 no.1
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• pp.69-101
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• 1995

Using Bi-Digital O-Ring Test which was developed by Ohmura Toshiaki, constitution classification by the vegetables' was measured by various muscle power measurement meters and the results are as follow : 1. Pinch guage (Model : pc5030HPG, Japan) is the guage to measure finger power between the thumb and second finger, Grip Strength Dynamometer (Model : T.K.K. 5101, Japan) is to measure the hand power (hand dynamometer), Back Strength dynamometer (Model : T.K.K. 5102, Japan)is to measue back muscle strength, Vertical Jump Meter (Model : T.K.K. 5106, Japan) is to measure the height of jump. The above guages were used and its result found that the radish, potato, carrot and cucumber can influence to the muscle strength was not true. 2. When the physical constitution is distinguished vy the O-Ring Test method, Taeyangin's rate appeared as average 21% although it was insistedthat there will be only 0.03-0.1%. This means that the influence power of vegetable doest not appear according to the physical constitution but it appears accidently according to the examinee's emotion about the material such as vegetable etc. as favor or unfavor. 3. It was found that the result of O-Ring Test is the same at any time and at any place was not true. there is no reemergence character. 4. The import of O-Ring Test method to the physical discriminatio disregarded that the mental facor influences absolutely to the physical heath in the ideological physical constitution medicla science. 5. 'O-Ring Test method is a objective judgement method'. is wrong judgement. As you see on the above result, Bi-Digital O-Ring Test set the changeable voluntary muscle as the standard of the judgement, that was first mistake logically, second in spite of leass influence of mental influence by the examiner and examinee than the vegetable discrimination influence, the test disregarded the influence. Thire, only grasp of some material on hand can influence to the voluntary was a wrong theory disregarding the physiology. Finally the misunderstaning his subjective view as an objective view in spite of examiner and examinee's strong influence. Therefore such kind of physical descrimination method must be sublated.

• Science of Emotion and Sensibility
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• v.15 no.3
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• pp.367-380
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• 2012

The purpose of this research was to implement and verify an information retrieval(IR) system based on users' relevance criteria for information search tasks. For this purpose, we implemented an IR system with a dynamic ranking model using users' relevance criteria varying with the types of information search task and evaluated this system through user experiment. 45 participants performed three information search tasks on both IR systems with a static and a dynamic ranking model. Three Information search tasks are fact finding search task, problem solving search task and decision making search task. Participants evaluated top five search results on 7 likert scales of relevance. We observed that the IR system with a dynamic ranking model provided more relevant search results compared to the system with a static ranking model. This research has significance in designing IR system for information search tasks, in testing the validity of user-oriented relevance judgement model by implementing an IR system for actual information search tasks and in relating user research to the improvement of an IR system.

• Archives of design research
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• v.18 no.3 s.61
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• pp.15-24
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• 2005

There is a large waste of time, money, and production through the infelicitous product design process in small and medium enterprises. They don't possess enough career-manpower with respect to design. Especially, the objective and scientific approach process isn't presented very well on the 'establishment concept' of the embodiment phase or 'Sketch and Rendering' of the development phase which are the most important design processes. So, this research is applied to the conception of the AHP method. It uses the basic concept of relativity to decrease risk from the calculational quantity data, and supplement the decision making phase. Generally, human beings can conclude by relative judgement which is more influenceable than absolute judgement. So we must use the relative comparison concept rather than the comparison of two items with variable sketches based on characteristics of human beings. Thus, efficiency judgement is dependent on design sketch comparisons which help the consistency progress of variable alternative plans. We can decrease risk when we chose the final design and increase efficiency of the design decision making. That is now a perfect selection of each alternative's ranking and sensitive design result but this research will provide consistency criterion on filtering and lead to variable design alternatives. The significance of this research is the efficiency method that overcomes differences of character and sensitivity on many phases of the process. Finally, this research proposes a new ideal process that where applied improves quality and evidence of propriety through comparison to existing methods result in method application research for improvement quality.

• Journal of Korean Philosophical Society
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• v.145
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• pp.325-350
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• 2018

The overemphasis of the priority of reason over will runs the risk of resulting in intellectual determinism. On the contrary, it is also unfair to underestimate the role of reason in Saint Thomas Aquinas' theory of the free will to avoid intellectual determinism. For, according to Thomas, "the will inclines to the good, insofar as it is an appetite, and it follows the judgment of the reason in the pursuit of the good, insofar as it is a 'rational' appetite." It is the objective of this article to show that, for Thomas, the idea of the free will is not contradictory to that of the will's following the judgment of reason. For this purpose, it is decisive to adequately evaluate the role of reason in Thomas's theory of the free will. This article therefore proves that in principle Thomas argues the priority of the will over reason as well as the freedom of the will, and that he nevertheless recognizes the role of reason which precedes the choice of the will by making the second-level judgment even when the will chooses not to follow the first-level judgement of reason. It is entirely up to the will to follow the judgement and order of reason or not. It explains the freedom of the will. But 'not to follow reason' is contradictory to the essential determination of the will as the 'rational' appetite. For from the will's not following reason, wrong-doing follows; the human act which does not conform to reason. This article therefore argues that for Thomas, the 'true' liberty of the will corresponding to its determination as the rational appetite consists in its following the rule and order of reason, not in acting against the judgement of reason.

• Korean Journal of Legislative Studies
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• v.27 no.2
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• pp.5-40
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• 2021

In the 4.7 by-election in 2021, the ruling Democratic Party suffered a record devastating defeat, breaking the trend of a post-intermediate evaluation confirmed in the recent election. Why did the Democratic Party lose by a large margin unlike the recent election trend? In order to find answers to these questions, this study analyzes the voting behavior of individual voters based on the voter consciousness survey data conducted after the 4.7 by-election, while examining the background and causes of such voter choices. As a result of the study, in the 4.7 by-election, as confirmed in previous studies, public opinion against the ruling government was strong, and negative elections were held. However, if we look at the process and results of this by-election in more detail, we can see that it is different from the general by-election. In the past by-elections, the government judgement was due to the passive participation of the ruling party-oriented voters in elections with low political weight, or the active judgement psychology that was maximized in situations where the political burden was less. However, in this by-election, on the contrary, in an election with a high political weight, the active judgement psychology of the Democratic Party and non-partisan voters had an effect on strengthening the midterm evaluation character of the election. In addition, it can be seen that the gathering of conservative voters who support the opposition also had a strong influence on the reinforcement of the midterm evaluation character of the election.

• Korean Journal of Forensic Psychology
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• v.12 no.3
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• pp.251-277
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• 2021

The aim of this study was to verify the effect of gender and amount of criminal settlement on punitive judgment and responsibility judgment in a false rape allegation case. An online survey was conducted on 406 adult men and women and were randomly assigned to one of six experimental condition. The findings of this study are as follow. First, there was an interaction effect of the gender of the participant and the gender of the defendant in the punitive judgment and responsibility judgment except sentencing judgment. In other words, participants applied heavier punishment and sentencing judgments to the defendants of the opposite gender, while lighter punishment and sentencing judgments were applied to the defendants of the same gender. However, the amount of the criminal settlement did not have a significant effect on all dependent variables. In this study, we empirically examined how the gender of the participants, the gender of the defendant and the amount of the criminal settlement affect the judgment of the false allegation of rape case which has not yet been fully discussed in Korea. In addition, it is meaningful to see how the amount of criminal settlement, which has not been covered before, affects the perception of victims of sexual violence who demand criminal settlement. The implications and limitations of the study were also discussed.

• Fire Protection Technology
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• s.18
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• pp.17-20
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• 1995

A diagnosis the concrete structure suffered a fire has an end in the view of safe investigation of structures and judgement of the re-use for the existing facilities to close examination of structural resisting forces and the extent of damages. And then, in this report, it has an object of references needed to fit management of concrete struc-ture suffered a fire, with describing epitome of conerete crack examination, displacement strain investi-gation, stregth examination, steel bar probing & carbonation test.

• Journal of the Ergonomics Society of Korea
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• v.12 no.2
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• pp.85-91
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• 1993

Data obtained for sensory evaluation have a wide dispersion and fuzziness since human sensory organs are used as a means of measuring sensation instead of measuring instruments. Such dispersion and fuzziness are caused by all kinds of time error and have a great influence on the sensory evaluation, but most of previous papers not consider time errors. In this study, the comparative judgement capability of the evaluator was discriminated by means of the eigen- structure analysis on the premise that evaluation values of sensory evaluators obtained by a paired-comparison become different by the order of sample presentation.

• English Language & Literature Teaching
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• no.6
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• pp.35-47
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• 2000

This study questions the validity of Crosslinguistic Influence (CLI) in EFL Learning. A ten-minute grammaticality judgement test involving resumptive pronouns in English relative clauses was given to 15 female subjects. The research results, which were analysed in terns of language transfer and universalist arguments, support the existence of a universal process that guides L2 learning, and some common developmental patterns between the two processes of L1 and L2 learning. Hence, the universalist view should be given at least equal Weight as the CLI approach.