• The Journal of Industrial Distribution & Business
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• v.10 no.5
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• pp.77-86
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• 2019

Purpose - The present study examined the reliability of accounting information based on the pay slice (CPS) information of chief executive officers (CEOs) in the service industry. The difference in the size of CPS under the capitalist system can be used as an index to gauge the influence of top management. Research design, data, and methodology - In accordance with the amendment of the Financial Investment Services and Capital Market Act in 2013, the pay information of individual registered executives with annual salary of more than 500 million won has been disclosed. The sample of the current study is 232 companies listed on the Korea Exchange excluding financial services from 2013 to 2015, when the individual pay-slice information for registration officers was published in the business report in accordance with the revision of the Capital Market Act. The financial data required for this study were extracted from the FnGuide and the TS-2000. With the data, we tested the relationship between CPS and accounting information reliability through a linear regression analysis. Results - The first result showed that the relationship between the CPS and human resource in internal accounting control system in the service industry is significantly negative only with the accounting department personnel. This result implied that the CEO can negatively affect the retention of the accounting department in the firm. Second, both the CPS and quality of audit in the service industry are negatively related both to audit fees and to audit time. Nonetheless, the relationship between the number of the auditor and the CPS is insignificant. This result indicated that the CEO can negatively affect audit fees and audit time of external auditors. The results of the present study suggested that CPS information may have a negative impact on the reliability of accounting information. Conclusion - This study is the first study to examine the reliability of CPS and accounting information for the service industry in terms of human resources in internal accounting control system and audit quality. Therefore, the present study is expected to provide some useful information to economic decision-making of various external parties for service firms.

• Analyses & Alternatives
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• v.6 no.1
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• pp.115-162
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• 2022

The Rules of the Workers' Party of Korea (WPK), revised at the eighth Party Congress in 2021, reflect the Kim Jong Un regime's changes in strategic lines and ideological justifications on North Korea's socialism and communism, and its recent stances against the external environment. Moreover, they contain critical changes in the party's organizational system encompassing the central and the provinces. This study explores the organizational changes of the "monolithic guidance system of the party core" stipulated by the new party rules in January 2021, based on the analysis of the entire nine revised rules of the WPK since 1945. In the 2021 Party Congress, the Kim Jong Un regime, which officially came to power after the fourth Party Conference in 2012, has institutionalized the monolithic guidance system centered on the party core, or the head of state, Kim Jong Un. The newly set leadership and execution system, which reorganized party, government, and military organizational structure and accompanied the relevant personnel changes, was derived from the attempts for reinstating the Kim Jong Un regime as a more normalized party-state structure before its 10th year in power in April 2022. The "monolithic leadership system of the party core" established a system of "organizational leadership" through the organization of the Central Committee, directed by the Party Head, or General Secretary. The institutionalization of the new system resulted from the ten-year development of the revival of the party-state structure, which compromised the status of the military and reconfirmed the party's control of the military. This study explains the new system from the perspectives of both institutionalization and top-down unity, shedding light on the new party-military-government relations of the Kim Jong Un regime. The analysis contributes to a better understanding and forecasting of the Kim Jong Un regime's governance, which currently strengthens the monolithic leadership system as a crisis management system in the face of the "triple hardships" of sanctions, Covid and disaster.

• Journal of dental hygiene science
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• v.3 no.1
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• pp.5-10
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• 2003

The purpose of this study was to examine how medical personnels in the field of dentistry perceived the introduction of the yearly income system in an effort to determine some of the right directions for that and find out in which way that could be vitalized. For that purpose, literature concerned and relevant materials were reviewed, and a survey was conducted on 95 medical personnels, who were working at dental hospitals and clinics throughout the nation, for approximately five months from April through August 2002. After the collected data were analyzed, the following findings were acquired; (1) Regarding their awareness of the yearly income system by the type of institute, the workers from the dental hospitals found the yearly income system, more than the others from the dental clinics did, to enlarge their sense of involvement in management (p<.001), further work productivity(p<.01), awake their target-oriented sense of mission(p<.01) and make them feel uneasy about their future(p<.05). (2) As to differences between the dentists and dental hygienists, the former group had a higher opinion about that system(p<.01) and its effect on impartial performance appraisal(p<.01), encouraging medical personnels to deploy their abilities(p<.01), furthering work productivity(p<.001), intensifying a target-oriented sense of mission(p<.001). (3) Concerning their perception by career, those who had longer experience to work in that field considered it to strengthen work severity(p<.05) more than the others who had shorter experience did, and the former group thought that system was more likely to concentrate on a short-term achievement (p<.05). The workers who had been working for three to five years were more conscious of change in office hours (p<.01), and those who had been working for two or less years viewed that system most favorably(p<.05). (4) In order for that system to be successful, impartial performance appraisal was most widely called for(31.6%), followed by trust between labor and management(26.3%), worker's positive attitude toward that system(16.8%), CEO's firm belief in that(12.3%), and setting up a feasible target. The workers from the dental hospitals put more stress on medical personnel's favorable attitude toward that system(p<.05) than the others from the dental clinics did. And the dentists placed more stock in setting up a feasible target, which was a criteria of determining the amount of annual income, than the dental hygienists did.

• Korean Security Journal
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• no.11
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• pp.203-226
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• 2006

A highly sophisticated expertise and systematic and integrated management of security operation are essential for a crowded stadium. a special object of security guarding. Nonetheless, the recent incident in a singing concert hall reveals the overall problem like the lacking safety management system. lacking deployment of professional security personnel, absence of safety manuals and safety measures, as well as the lack of professionalism of private sector security companies. In this study, we presented three categories that needed improvement, like the legal and institutional improvement, improvement of policy and improvement of operation which are required to set up the model to operate the optimal private sector security duties. For the revision of law and institution for a better and more desirable method, we discussed the revision of related laws and regulations pursuant to the security operation at places where events are held, including the revision of law on security guarding work, regulation on common housing management, uniformity of security guarding, and law on performance. For the improvement of policies, we discussed the introduction of security consultants, strengthening the security instructor system, expansion of relevant organizations, establishment of mutual cooperation, privatization of profitable events, improvement of awareness about the security activities provided by private sector, policy for the professionalism of private security operation, expansion of security exhibition and seminar. For the improvement of operation. we discussed professional security techniques. such as the technique of security consulting, the application of CPTED technique, the technique for the integration of system, the method of operation, the establishment of a system to support public security operations and volunteers, establishment of a manual for security guarding performance, modernization and high tech-oriented equipment, organization of security guarding entity in which the industry, academic society and government participates together.

• The Korean Society of Law and Medicine
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• v.20 no.3
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• pp.143-174
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• 2019

Our Constitution obliges the state to protect the health of the people, and the Medical Law, which embodied Constitution, sets out in detail the matters related to open the medical institution, and one of them is to prohibit the operation of multiple medical institutions. By the way, virtually multiple medical institutions could be opened and operated because the Supreme Court had interpreted that several medical institutions could be opened if medical activities were not performed directly at the additional medical institution which was opened under the another doctor's license. However, some health care providers opened the several medical institutions with another doctor's license for the purpose of the maximization of profit, and did illegal medical cares like the unfair luring of patients, over-treatment, and commission treatment. Also, realistic problems such as the infringed health rights have arisen. Accordingly, lawmakers had come to amend the Medical Law to readjust the system of opening for medical institution so that medical personnel could not open or operate more than one medical institution for any reason. For this reason, the Constitutional Court recently declared a constitutional decision through a long period of in-depth deliberation because the constitutional petition and the adjudication on the constitutionality of statutes had been filed on whether Article 33 paragraph 8 of the revised medical law is unconstitutional. The Constitutional Court acknowledged the "justice of purpose" in view of the importance of public medical institutions, of the prevention from seduction of for-profit patients and from over-treatment, and of the fact that health care should not be the object of commercial transactions. Given the risk that medical personnel might be subject to outside capital, the concern that the holder of the medical institution's opening certificate and the actual operator may be separated, the principle that the human body and life should not be just a means, and the current system's inability to identify over-treatment, it also acknowledged the 'minimum infringement'. Furthermore, The Constitutional Court judged it is constitutional in compliance with the principle of restricting fundamental rights, such as 'balance of legal interests'. In this regard, legislative complements are needed in order to effectively prevent the for-profit management and the over-treatment the Constitutional Court is concerned about. In this regard, consumer groups actively support the need for legislation, and health care providers groups also agree on the need for legislation. Therefore, the legislators should respect the recent Constitutional Court's decision and in the near future complete the complementary legislation to reflect the people's interests.

• Journal of the Korean Institute of Landscape Architecture
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• v.41 no.3
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• pp.83-93
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• 2013

This study has been performed to analyze and consider the problems after 30 years in terms of landscape design competition process in Korea, so that it can provide the basic data, which can improve the future landscape design competition. We have used Delphi Investigation to carry out a survey that targets professionals and identifies problems. The results are summarized as follows. Firstly, the results of the analysis of Landscape Design Competition for institution theory and case studies showed that there is an issue from four perspectives which are 'method of design competition', 'guidelines for design competition', 'winner selection process', and 'design changes after winning' Secondly, the process by professional Delphi performed expert analysis, and agree with expert opinion. As a result, we derived the problems of a landscape design competition system with the 12 items. Third, in the 'design competition style', two items, the 'design competition style' and 'problem of design public offering period' had become a problem. Fourth, the 'Guidelines for design competition', 'non-hierarchical excess of the amount of instructions', 'directive determined the guidelines', and the 'provision of confusion' three items had also become a problem. Fifth, 'sex expert committee review selection process winning work', 'Problems of participation', 'examination scoring system experts lack', and 'non-landscaping' had become a problem. Sixth, 'The design of the original order' as much as possible 'design changes after the winning work' Four 'order to Comments to reduce the creativity of the design of the climate', 'original extension', 'contractor feedback of excess without the promise of frequent personnel changes', design period of the person in charge is reflected in excess item has become a problem. I considered that a continuous research on the improvement of the problems of the landscape design competition system based on the results must be performed.

• Spatial Information Research
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• v.15 no.3
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• pp.237-249
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• 2007

There are about 22,000 national control points throughout this nation. However, in order to identify the location data of a national control point, a control point result table is needed. And although the control points are important national facilities, due to the fact that these points located at remote areas such as on top of mountains, the facilities are being maintained via on-site inspection without any protections around them. In this research, by taking the locations where the control points are placed into consideration, a specialized RFID tags that can be attached to the national control point's marker has been developed, and CDMA-ready PDA based mobile Web System and national control point control system are developed as well. With help of these systems, control point data can be checked at the seen, and national control point maintenance personnel can find out about maintenance status and keep track of usage record. When these systems are taken into effect, access to the national control point data becomes easy, fast response to the change in data can be possible, and management efficiency will go up. When the Ubiquitous society becomes reality, the importance of location information will be high. Therefore, national control points using above mentioned RFID tags will not only be useful to the control point users and maintenance personnels such as professional land surveyors, but also useful when providing location based services to people, and it will become an important national infrastructure in terms of providing absolute location information.

• Journal of Science and Technology Studies
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• v.4 no.2 s.8
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• pp.1-32
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• 2004

Korean scientific community has recently argued that, in order to attract talented young people to the science and engineering fields, more ranking positions in the governmental office should be filled in by science and engineering majors. In this context, a special attention has been paid to the Chinese case where science and engineering majors have taken the highest places in Chinese political hierarchy. This paper examines historical and social background of the salience of science and engineering fields in modem China. A closer examination shows that the salience of science and engineering fields was resulted by the distinct historical experiences of China-the socialist reform of higher education system and Cultural Revolution. The former shaped the social conviction that humanities and social sciences are less useful than science and engineering fields. The latter even spread the idea that majoring in humanities or social sciences run the risk of political oppressions. Thus, the salience of science and engineering in China is a social phenomenon reflecting an academic hierarchy forced by the radical politics of modem China. Also, the higher proportion of science and engineering majors in the raking governmental officers has been resulted by a unique Chinese political system, in particular the personnel management system of the Chinese Communist Party that emphasizes practical experiences after college graduation. The comparison of the social position of science and engineering majors in China and Korea without taking account of such historical and social background may therefore mislead our understanding of the cause of and counterplan to the decreasing popularity of science and engineering fields in Korean universities.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.21 no.1
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• pp.182-192
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• 2022

Motorcycle accidents are increasing at an average annual rate of 10.01%, and fatalities are also increasing by 2.64%. Enforcement cameras are installed to enforce safe driving of more-than or equal-to four-wheeled vehicles on the road. Even though the main purpose of this enforcement camera is to disencourage the speed violation of all types of vehicle, one cannot expect complete enforcement by these cameras. In particular, enforcement of the motorcycle should rely on on-site activities through the input of on-site personnel. Recently, to discourage the illegal acts of motorcycling, the National Police Agency introduced the 'National Police Agency SMART National Report'. However, it is necessary to prepare an appropriate practical plan to maximize the effect of enforcement requiring continuous manpower management. This study proposed four types of rider certification IDs for delivery motorcycles. These IDs are institutional devices to manage delivery motorcycle riders. In addition, a experiment on enforcement was conducted using those license ID systems for delivery motorcycles. This experiment confirmed through the image-processing program (D-MESO) if one of the systems was possible to implement for enforcement on the delivery motorcycle rider's license.

• Asian-Australasian Journal of Animal Sciences
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• v.33 no.6
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• pp.1002-1011
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• 2020

Objective: This study was conducted to determine the composition and diversity of the fungal flora at various control points in cheese ripening rooms of 10 dairy farms from six different provinces in the Republic of Korea. Methods: Floor, wall, cheese board, room air, cheese rind and core were sampled from cheese ripening rooms of ten different dairy farms. The molds were enumerated using YM petrifilm, while isolation was done on yeast extract glucose chloramphenicol agar plates. Morphologically distinct isolates were identified using sequencing of internal transcribed spacer region. Results: The fungal counts in 8 out of 10 dairy farms were out of acceptable range, as per hazard analysis critical control point regulation. A total of 986 fungal isolates identified and assigned to the phyla Ascomycota (14 genera) and Basidiomycota (3 genera). Of these Penicillium, Aspergillus, and Cladosporium were the most diverse and predominant. The cheese ripening rooms was overrepresented in 9 farms by Penicillium (76%), while Aspergillus in a single farm. Among 39 species, the prominent members were Penicillium commune, P. oxalicum, P. echinulatum, and Aspergillus versicolor. Most of the mold species detected on surfaces were the same found in the indoor air of cheese ripening rooms. Conclusion: The environment of cheese ripening rooms persuades a favourable niche for mold growth. The fungal diversity in the dairy farms were greatly influenced by several factors (exterior atmosphere, working personnel etc.,) and their proportion varied from one to another. Proper management of hygienic and production practices and air filtration system would be effective to eradicate contamination in cheese processing industries.