• Journal of the Korea Society of Computer and Information
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• v.26 no.3
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• pp.155-165
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• 2021

The measures to extend local education autonomy are as follows: First, it is necessary to correct the confusion of the legal system of the local education autonomy system. For this, Article 12, Paragraph 2 and 4 of the 「Special Act on Local Autonomy and Decentralization, and Restructuring of Local Administrative Systems」 which state that "The State shall endeavor to consolidate systems for autonomy in education and local government" and "The implementation of autonomy in education and the autonomous police system shall be prescribed separately by Acts" should be deleted. Second, it is necessary to clarify unnecessary legal matters and regulatory measures for unification at the national level and to proactively consider the introduction of the legal trust system, in which education affairs are designated as local governments' own work and the state carries out specific affairs. The decentralization of local education finance is a key factor for the development of local education autonomy, and it requires the transfer of authority and resources to the region, and the enhancement of local autonomy and corresponding responsibility. First, the ratio of special grants must be adjusted further (from 3% to 2%) or the ratio of national policy projects must be lowered. Second, the provision that requires a consultation with a mayor/governor when making a budget covered by transfers from general accounts should be deleted. Third, it is necessary to remove the elements that limit the authority of city and provincial councils. Fourth, it is necessary to integrate the national education tax and the local education tax to create the education autonomy tax (tentative name) for only one independent purpose. Fifth, it is necessary to strengthen the distribution of the total amount of grants and abolish the settlement regulations for the measurement items of standard financial demand. Sixth is the expansion of the participation of stakeholders and experts in the grant distribution process. Seventh, it is necessary to establish a long-term employment system by designating the education finance field as a special field. Eight is the expansion of cooperative governance.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• The Journal of Engineering Geology
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• v.30 no.4
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• pp.469-483
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• 2020

The results of long-term groundwater level and quality monitoring can be used not only as the basic data for evaluating the impact of various disasters including climate change and establishing responses, but also as key data for predicting and managing geological disasters such as earthquakes. Some countries use groundwater level and quality monitoring for researches to predict earthquakes and to assess the impacts of the earthquake disaster. However, a few cases in Korea report on individual groundwater quality factors (i.e., dissolved ions) observed before and after the earthquakes, being different from other countries. To establish the abnormality criteria for groundwater quality in Pohang, groundwater samples were collected and analyzed five times from 14 agricultural or private wells existing in Shingwang-myeon and Heunghae-eup. As a result of the analysis, it was found that Ca2+ was the dominant cation in Shingwang-myeon, while Na+ was the dominant cation in Heunghae-eup. The elevated NO3- concentration in Shingwang-myeon is contributed to the agricultural activity in the area. A high concentration of Fe was detected in a well on Heunghae-eup; the concentration exceeded the drinking water standard by nearly 100 times. Relatively higher dissolved ions were observed in the groundwater of Heunghae-eup, and it is considered as the result of the flow velocity difference and water-rock reaction accompanying the difference in bedrock and sediment characteristics. The groundwater of Shingwang-myeon appeared to be most affected by the weathering of granite and silicates, while that of Heunghae-eup was mainly affected by the weathering of silicates and carbonate. The background concentrations (baselines) of groundwater Shingwang-myeon and Heunghae-eup was identified through the survey; however, the continuous monitoring is required to monitor the possible changes and the repeatability of seasonal variation.

• Korean Journal of Mineralogy and Petrology
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• v.35 no.1
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• pp.65-73
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• 2022

The proper estimation of physical and chemical properties of Earth materials and their structures at high pressure and high temperature conditions is key to the full understanding of diverse geological processes in Earth and planetary interiors. Multi-anvil press - high-pressure generating device - provides unique information of Earth materials under compression, mainly relevant to Earth's upper mantle. The quantitative estimation of the relationship between the oil load within press and the actual pressure conditions within the sample needs to be established to infer the planetary processes. Such pressure-load calibration has often been based on the phase transitions of crystalline earth materials with known pressure conditions; however, unlike at high temperature conditions, phase transitions at low (or room) temperatures can be sluggish, making the calibration at such conditions challenging. In this study, we explored the changes in Al coordination environments of permanently densified pyrope glasses upon the cold compression using the high-resolution ²⁷Al MAS and 3QMAS NMR. The fractions of highly coordinated Al in the cold compressed pyrope glasses increase with increasing oil load and thus, the peak pressure condition. Based on known relationship between the peak pressure and the Al coordination environment in the compressed pyrope glasses at room temperature, we established a room temperature pressure-load calibration of the 14/8 HT assembly in 1,100-ton multi-anvil press. The current results highlight the first pressure-load calibration of any high pressure device using high-resolution NMR. Irreversible structural densification upon cold compression observed for the pyrope glasses provides insights into the deformation and densification mechanisms of amorphous earth materials at low temperature and high pressure conditions within the subducting slabs.

• Korean Journal of Heritage: History & Science
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• v.55 no.1
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• pp.63-84
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• 2022

One of the ancient nomadic cultures, the Saka is generally regarded as an important intermediary in the ancient Eurasian cultural network. This study is the reinterpretation of the excavations conducted on the Katartobe tombs site of the Saka culture through a joint three-year-long project by the National Research Institute of Cultural Heritage in Korea in collaboration with the Cultural Heritage Research Institute under the National Museum of the Republic of Kazakhstan. The main discussion of the study deals with the burial rituals performed by the community who built the Katartobe tombs by the comparison and review of the various researches on the Saka tombs based on the archaeological artifacts discovered during excavation. The research has shown that the Saka tribes maintained the tradition of burying domesticated animals, such as horses, with its owner and performed burial rituals which often involved the use of fire. The archaeological remains of the Saka also show that the burial rituals like these formed the key aspect of their cultural heritage. The archaeological discoveries also show that the Saka mourners built wooden cists under a single mound when they needed to bury multiple corpses at once and sustained the practice of excarnation when burying the bodies of those who died in the different periods of time. Some burials included a tomb passage which was used not only for carrying the deceased but also for a separate burial ritual. The main discussion of this study also deals with the remnants of bones of animals buried with their deceased owners in the same kurgan, as well as the animal species and their locations in the kurgan, resulting in the discovery of diverse meanings connected with them. The pottery buried in the tombs were largely ceremonial offering vessels, just like others excavated at nearby Saka tombs and located around the buried corpse's head facing toward the west. The excavation of the tombs also shows that two vessels were arranged at the corners of the coffin where the feet are located, revealing the characteristic features of the burial practices maintained by the tribe who built the Katartobe tombs. It may be too early to come to a definite conclusion on the burial practices of the Saka due to the relative lack of research on the kurgans across Central Asia. Excavations so far show that the kurgans clustered in a single archaeological site tend to display differences as well as uniformities. In conclusion, the ancient Central Asian tombs need more detailed surveys and researches to be able to make strides in an effort to restore the cultural heritage of the ancient Central Asian tribes who played a crucial role in the Eurasian cultural landscape.

• Journal of the Daesoon Academy of Sciences
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• v.40
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• pp.1-38
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• 2022

The aim of this research is to discover the value of peace conveyed by Haewon Sangsaeng, the Resolution of Grievances for Mutual Beneficence, as espoused by Holy Teacher Kang Jeungsan (姜甑山, 1871~1909) and to evaluate its modern significance. To the faithful, Jeungsan is seen as the Supreme God who descended into the world in the Late Joseon Dynasty in the year 1871. Until the time of His passing away into Heaven in 1909, He vastly saved the world and fulfilled the hopes of humankind by carrying out the fundamentally innovative Reordering Works of Heaven and Earth (1901~1909) in the Three Realms of Heaven, Earth, and Humanity. He has thereby been appraised as a great religious figure within religious and academic circles. Jeungsan's ideological contributions can be summarized into two main points. One is the concept of 'the Great Opening and the Later World,' which foreshadowed the liquidation of the old system of order and the arrival of a new world. The other contribution is the concept of 'the Resolution of Grievances for Mutual Beneficence,' a fundamental principle meant to achieve human salvation and world peace. In this context, 'the Great Opening' is precisely a 'positivistic religious expression of peace,' and 'the Resolution of Grievances for Mutual Beneficence' is the principle by which 'peace can be achieved in the world for all humankind.' In particular, the Resolution of Grievances for Mutual Beneficence is a tenet within the doctrine of Daesoon Jinrihoe, and it is the main concept that forms the basis of Daesoon Thought. It can be said to be the core current that flows through Jeungsan's Reordering Works of Heaven and Earth. Nowadays, the Resolution of Grievances for Mutual Beneficence is being discussed and cited in various ways in academic fields as well as in discourse on coexistence, mutual beneficence, and peace. The Resolution of Grievances for Mutual Beneficence is specifically based on observations of the structure of conflicts as observed throughout world history via global conflicts, regional conflicts, cultural conflicts, ideological conflicts, class conflicts, generational conflicts, racial conflicts, religious conflicts, and other such conflicts. That is why the Resolution of Grievances for Mutual Beneficence is discussed in depth within academic settings wherein the nature of conflict-resolution is examined. Looking at the previous studies on this topic, those studies tended to focus on key concepts or concerns such as human beings, divine beings, the earthly paradise of the Later World, ideal societies, world peace, new principles of order, and lasting peace. In particular, the Resolution of Grievances for Mutual Beneficence has been presented as directly related to concepts such as love, coexistence, harmony, and peace for humankind and the world. Its significance has been applied to ethics, philosophy, order, and principles, and it has been understood as conveying values such as peace. Accordingly, this paper examines the ideological connections to the succession and establishment of Jeungsan's notion of the Resolution of Grievances for Mutual Beneficence based on previous research, but further examines the value of peace communicated via the principles and ideas that pervade current discourse on the Resolution of Grievances for Mutual Beneficence. I hope to thoroughly explore Haewon Sangsaeng in regards to its modern significance to the world and to humankind.

• Journal of the Daesoon Academy of Sciences
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• v.35
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• pp.147-180
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• 2020

'The Great Nest of Being (The Great Chain of Being)' is a key ontological concept in Perennial Philosophy. The Great Nest of Being shows the depth of the world's religions that have existed historically, and in this context, they represent holarchies of existence and consciousness. This paper examines the nests of various beings in order to grasp the depths of the world's mainstream religions, and reveals that the great nest of being that appear in the Daesoon Thought has the characteristic of synthesizing other nests that have emerged previously in history. According to Perennial Philosophy, the differences among different religions in regards to ultimate reality are not differences in reality but merely differences in semantics. In other words, these differences are only 'different expressions of the same ultimate reality.' Thus, linguistically, ultimate reality in the great nest of being can be summarized as the 'same in what is signifié (signified, 記意)' and 'different in the signifiant (signifier, 記標).' As stated in a preceding study; however, ultimate reality in Daesoon Thought is both transcendent and personal, as well as intrinsic and impersonal. This fact is specifically stated in the Four Tenets (4大 宗旨) of Daesoon Thought. In other words, the Tenets of Daesoon implicitly acknowledge not only the concepts of reality and the direction that emerges from the base of existence in existing systems of religious thought, but also can encompass the ideologies of those systems of religious thought. Considering the four quadrants as the Kosmos (AQAL), it encompasses a universal ideology. Therefore, the tenets of Daesoon Thought encompass the same significance (meaning) of the major systems of religious thought throughout the world in regards to ultimate reality and provide a clue to the solution to the presence of different signifiers (signs).

• Journal of the Korean Institute of Landscape Architecture
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• v.49 no.6
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• pp.49-63
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• 2021

The Forest Visitor Centers for Little Children who means preschoolers is an educational facility that achieves holistic growth by experiencing forests, and it should not be completed by installing specific facilities in the forest environment, but should be a space where preschoolers can play freely in the forest environment themselves. This study comprehensively evaluated the current status of Seoul Forest Visitor Centers for Little Children and suggested space improvement measures to enhance the effectiveness of forest experience. Through the theoretical review, seven spatial elements that enhance the effect of forest experience and six areas composing outdoor play areas were derived to prepare an analysis table for current status evaluation, and field survey studies were conducted on 24 centers in Seoul. Through expert interviews, the physical status was examined from the perspective of childhood education and the experiences of the users were summarized. As a result of the study, the Seoul Forest Visitor Center for Little Children is classified into six types according to the location characteristics and spatial structure, and has the characteristics of each type. The effectiveness of forest experience can be enhanced by identifying and revealing the environmental strengths of individual centers. In the case of outdoor experience learning zones, the proportion of exercise play areas was very large. By evenly organizing the forest experience space for each area, it will be possible to provide more diverse experiences to preschoolers. However, the status of uniform facility-oriented cannot be viewed as a fragmentary factor that lowers the effect of forest experience. The key to increasing the effect of forest experience by inducing creative activities is the spatial composition that considers the surrounding natural environment. Facilities should be a medium to help preschoolers' interest move into the forest. This study prepared data to understand the average physical status of the Seoul Forest Visitor Center for Little Children and suggested space improvement measures to increase the effectiveness of forest experience. This can be used as basic data for research to improve the quality level of the Seoul Forest Visitor Center for Little Children about 10 years after the project was implemented.

• Journal of the Korean Institute of Landscape Architecture
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• v.49 no.6
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• pp.80-92
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• 2021

Mount Tai, with an elevation of 1,532 meters, has a reputation as 'The Most Revered of the Five Sacred Mountains(五嶽獨尊)', despite not being the highest mountain in China. The literati of the past dynasties created a multitude of works based on the landscape of Mount Tai. Traditional literature is a part of national culture that directly reflects the national characteristics and styles, and is an important part of humanities, which can be linked to landscapes. The purpose of this study is to investigate the landscape elements and characteristics of Mount Tai by analyzing the landscape types and elements and the Kernel Density, Mean Center and Standard Deviational Ellipse of the landscape elements appearing in the representative poems of traditional literature. The research results of this study are summarized as follows. First, Mount Tai is a scenic spot dominated by human activities, different from the natural landscape of prior research related to scenic spots. Second, among the landscape elements of Mount Tai, the importance of "sunrise", "cyan", "towering" and "majestic", "Divine Dragon" is confirmed, symbolizing the hope, brightness, vitality, national stability and prosperity represented by Mount Tai, which can explain the leadership position of Mount Tai. Third, it can be found from the poems about Mount Tai that various landscape elements were embodied in belief (the behavior of gods or emperors) in the Pre-Qin, Sui and Tang dynasties, while in modern times, landscape elements are shown by action (climbing and looking far into distance), so it can be said that the landscape elements have changed from belief landscapes to experience landscapes. Fourth, the spatial distribution of landscape elements in the past dynasties was widely distributed in the Daiding(岱頂). Approaching the modern times, the mean center moved from south outside of Mount Tai to the summit of Mount Tai, and the spatial distribution changed from a widely scattered distribution to narrow linear distribution centered on Mount Tai. The present study is of great significance to provide key factors or spaces for future landscape protection and restoration of Mount Tai.

• Journal of Nutrition and Health
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• v.55 no.3
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• pp.321-329
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• 2022

Riboflavin and its derivatives, flavin mononucleotide (FMN) and flavin adenine dinucleotide (FAD), are key components of mitochondrial energy metabolism and oxidation-reduction reactions. Proposed dietary reference intakes for Koreans (KDRIs), that is, estimated average requirements (EARs), for riboflavin, based on current knowledge of riboflavin and riboflavin derivative levels, and glutathione reductase activity, are 1.3 mg/d for men aged 19-64 years and 1.0 mg/d for women aged 19-64 years. By applying a coefficient of variance of 10%, reference nutrient intakes (RNIs) were set at 1.5 mg/d for men aged 19-64 years and 1.2 mg/d for women aged 19-64 years. Likewise, EARs and RNIs of riboflavin intake were proposed for all age groups and women in specific life stages such as pregnancy. Mean adult riboflavin intake for adults aged ≥ 19 years was 1.69 mg/d in Korea National Health and Nutrition Examination Survey (KNHANES) 2020, which was 124.9% of EAR according to the 2020 KDRIs. In the 2015-2017 KNHANES study, the mean riboflavin intake from foods and supplements was 2.79 mg/d for all age groups, and 32.7% of individuals consumed less riboflavin than EAR according to the 2020 KDRIs. For those that used supplements, mean intakes were 1.50 mg/d for riboflavin from foods, 10.26 mg/d from supplements, and 11.76 mg/d from food and supplements, and 5.5% of individuals consumed less riboflavin than EAR. Although the upper limit of riboflavin has not been established, the merits of increasing supplement use warrant further consideration. Also, additional epidemiologic and intervention studies are required to explore the role of riboflavin in the etiology of chronic diseases.