• Korean small business review
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• v.42 no.2
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• pp.1-22
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• 2020

This paper examines the effect of the adoption of international financial reporting standards(IFRS) on the financial reporting of SMEs. As IFRS is principle-based, management's discretion is needed to reflect the economic substance of transactions, and a sound internal accounting infrastructure is needed to support the judgment process. In the case of SMEs, the internal accounting infrastructure is not well established, which makes it difficult to apply principle-based accounting. The survey analysis of 132 small and medium-sized business accounting managers listed in the domestic stock market showed that the reliability of financial statements has increased due to the introduction of IFRS. In particular, SMEs perceived their financial statements as being more reliable after the adoption of IFRS than midsize companies. However, it was found that the costs and risks from the preparation of financial statements have increased significantly, and conflicts between auditors and supervisory authorities related to the application of the principles have increased. In particular, midsize companies felt the increase in conflict with auditors and supervisory authorities bigger than small companies. As for the practical difficulties in applying IFRS, both small and medium-sized companies have difficulty in interpreting the standards and lacked guidelines. In order to resolve these difficulties, it is necessary to enhance the function of Q&A by the Korea Accounting standard board(KASB) or Financial Supervisory Service(FSS). In conclusion, the reliability of the financial statements of SMEs has improved with the introduction of IFRS. However, we believe that policy and institutional support is needed in order to have better financial reporting for SMEs.

• The Korean Journal of Air & Space Law and Policy
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• v.35 no.2
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• pp.41-74
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• 2020

The monetary penalties system inherently has efficiency as DNA. In the event that administrative measures to recover unfair profits from businesses that violate the law, deprive business licenses, or order to suspend business, infringe the interests of ordinary consumers, a system that can achieve the same effect through financial sanctions. It is a monetary penalties. In addition, it is convenient for the government because it takes effect only by the administrative agency's unilateral imposition order compared to the trial process, which takes a long time and huge cost to prove the illegality. However, it is questionable whether procedural legitimacy is well established in Korea's aviation monetary penalties. Compared to foreign legislation, Korea's aviation monetary penalties system need to be improved. This paper was for the purpose of studying the improvement direction of the monetary penalties system disposed of in the Korean aviation field. This study suggests the direction by examining the US system, which is an aviation advanced country, in the aviation safety area. The research was conducted with the intention of exploring the direction as follows: First, the characteristics of the Federal Aviation Administration (FAA) aviation administrative sanctions and the US aviation penalty system will be outlined. Furthermore, with the recent paradigm shift in aviation safety management, this paper tried to look at new trends that focus on autonomous reporting of aviation safety as a proactive and preventive measure in conventional post-airline accident management administration, focusing on various systems including ASAP. This article also reviewed the formal process for imposing monetary penalties adopted by the FAA. Based on the above review, this paper also looked at ways to improve the reporting system for aviation safety in Korea.

• Health Policy and Management
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• v.8 no.2
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• pp.125-148
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• 1998

Accurate vital statistics are essential for a national health planning and evaluation. Among various vital statistics, birth and death rates, and infant and matemal mortality rates together with the causes of death are the very basic ones for above purposes as well as for the maternal and child health management. These statistics are based on the birth and death reports. It is required by law to report every birth and death within one month after its occurrence. However, in case of a neonatal death occurring prior to the birth report, most of the birth and death are not reported. Thus accurate infant and maternal mortality rates are not available yet in Korea. The main objective of this study is to develop a birth and infant death reporting system via computer network. We designed a new birth report form based on the current form and data from the analysis of medical record forms of 14 hospitals. A new form is basically addition of essential medical information to the current birth report form. Since a revision of the rules and regulations related wtih the birth report is necessary to use a new form, we kept the current from intact to make it acceptable to the government office for a field trial. We also developed computer programs for data input for birth and death reports at a medical faciltiy, data processing for production of maternal and child health indices at a health center, and management of maternal and child health services including immunization and postantal care at health center. The birth certificate and birth report can be printed out at a medical facility. The computer packages were programmed by Borland Delphi 3.0 and can be run under Windows 95 system. We proposed a new birth and death reporting system via computer network after a field trial for data input, transmission, and processing. The medical and demographic data o birth and death at medical facilities will be sent to health centers directly via computer network. The health center will retain the medical data for analysis and forward only the data for birth and death reports required by current regulations to the Dong, Up, or Myun Office. Once the birth or death is reported via computer network to the Dong Office, then the Dong Office will notify the baby's mother of the birth report and request to submit the baby's name by mail. When the baby's name its submitted. the Dong Office will forward the birth reports to the Common Court and Statistics Agency in the same way as the current system, Upon the completion of birth registration of the Common Court, the court will issue the birth certificate to mother which will be used in lieu of the family record. The advantages of proposed birth and death reporting system via computer network ar as follows ; I) The accuracy, timing, and completeness of reporting will be improved and more accurate maternal and child health indices can be obtained, ii) The maternal and child health services of health center will be obtained, iii) Epidemiologic data for pregnancy and birth can be obtained, iv) Manpower for birth and death reporting will be saved.

• Restorative Dentistry and Endodontics
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• v.40 no.4
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• pp.328-331
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• 2015

Though p values give information on statistical significance, they are confounded with the sample size. Effect size can make up the weak point, by providing information on the actual effect which is independent of the sample size. Therefore, reporting the effect size as well as the p value is recommended.

• KDI Journal of Economic Policy
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• v.40 no.1
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• pp.31-43
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• 2018

There is a large amount of empirical literature reporting that people who regularly attend religious services tend to have better health outcomes. However, it remains an unanswered question as to whether the observed correlation reflects any causality. Exploiting exogenous changes in church attendance driven by law changes in 21 states of the U.S., I find tentative but suggestive evidence that the observed strong correlation between religious participation and health is likely to be driven by endogenous selection.

• Transactions of the KSME C: Technology and Education
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• v.4 no.1
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• pp.11-18
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• 2016

Under the Renewable Heat Obligation (RHO) public buildings in the Republic of Korea larger than $10,000m^2$ must achieve an 11% overall reduction to thermal energy consumption. Well intended solutions have been proposed. However, not all option is evaluated on the same basis, potentially resulting in incomplete or sub-optimal solutions. What's more once projects are implemented, there are inconsistencies in the methods used to measure and evaluate operating performance of the post-retrofit case. The RETScreen decision tools and methodology can be used by decision makers, policy developers, architects, engineers and community leaders to evaluate and select the most effective solutions for Korea's RHO needs.

• Journal of Preventive Medicine and Public Health
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• v.44 no.1
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• pp.14-21
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• 2011

Objectives: The regulatory changes in Korea during the national economic crisis 10 years ago and in the current global recession were analyzed to understand the characteristics of deregulation in labor policies. Methods: Data for this study were derived from the Korean government's official database for administrative regulations and a government document reporting deregulation. Results: A great deal of business-friendly deregulation took place during both economic crises. Occupational health and safety were the main targets of deregulation in both periods, and the regulation of employment promotion and vocational training was preserved relatively intact. The sector having to do with working conditions and the on-site welfare of workers was also deregulated greatly during the former economic crisis, but not in the current global recession. Conclusions: Among the three main areas of labor policy, occupational health and safety was most vulnerable to the deregulation in economic crisis of Korea. A probable reason for this is that the impact of deregulation on the health and safety of workers would not be immediately disclosed after the policy change.

• East Asian Economic Review
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• v.25 no.4
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• pp.339-360
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• 2021

More donors are formally assessing their multilateral aid disbursement policies as well as the multilateral institutions that they contribute to. Analyzing OECD Creditor Reporting System data from 2011 to 2019 of 23 donors and 34 multilateral organizations, we find evidence of institutional portfolio building of donors to align multilateral and bilateral aid channels. Such tendency is more pronounced for core-funding than multi-bi funding and much stronger at the recipient country level than at the sectoral level. Smaller donors that operate from a limited multilateral budget show greater preferences for geographical similarity. When donors give to institutions with sectoral specialization, they seek sectoral similarity with their bilateral aid.

• Korean Journal of Child Education & Care
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• v.18 no.3
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• pp.65-75
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• 2018

Objective: The purpose of this study is to find out the perception on childe abuse of pre-service childcare teachers who will become the closest witnesses to child abuse, and also whether they have the proper knowledge and attitude to report abuse. Methods: Surveys were conducted at five universities in Seoul and Kyonggi-province. We investigated students from child development major, and additionally students from other majors as a comparative group. Results: The results of this study are as follows: First, pre-service childcare teachers' level of abuse severity was significantly higher than other major students. They were more aware of child abuse reporting system and reporting obligations than other major students. Second, pre-service teachers had higher intention of reporting then other major students. However, both groups barely know about child protection institution, and have negative perception on the effect of reporting. Conclusion/Implications: In conclusion, this study suggests that pre-service teachers are more aware of child abuse and willing to report than other major students, however it is necessary to increase the reliability of report effectiveness. Also, it provide implications for future policy-making related to child abuse by suggesting that information transmission and promotion through mass media is necessary and efforts should be made to reduce the risk of disclosure of the identity of the complainant in reporting abuse.

• Journal of Digital Convergence
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• v.14 no.10
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• pp.381-391
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• 2016

This study analyzed the reporting activities of journalists who covered MERS-CoV in 2015. Twenty-one reporters were interviewed to investigate their differences in reporting. They were categorized into four small groups based on their specialism and professionalism. Some specialist reporters answered that they acknowledged the first MERS patient through an external source. A few special reporters contacted foreign experts for further information and one of them answered that she read academic articles on MERS to verify governmental announcements. Specialist reporter groups and the other groups showed difference when they were asked the situation they felt something was going wrong in governmental communication: Many specialist reporters pointed out the outbreak of a patient from out of the monitoring people, but many general reporters emphasized the policy of the government not to reveal the name of hospitals that the outbreaks happened.