• Proceedings of the Korean Society of Soil and Groundwater Environment Conference
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• 2006.04a
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• pp.11-15
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• 2006

Attempts were made to increase an efficiency of soil contamination investigation systems (SCISs) including Soil Network and Special Soil Contamination Management Facility Sites in Korea. In order to increase low efficiencies resulting from inappropriate SCISs, possible policy suggestions are driven based on the results from problem findings of Korean policy and comparisons of policies on industrialized countries including United States, United Kingdom, Germany, the Netherlands and Japan. First, functions of Soil Environment Conservation Act (SECA) on liability should be updated and reinforced to initiate a soil contamination investigation process for stakeholders including an owner(s) or a responsible party(ies) of the potentially soil contamination sites positively. Second, appropriate SCISs should be emerged for implementing the Soil Network and Special Soil Contamination Management Facility Sites properly. Stakeholders for the potentially contaminated sites should easily access and raise the soil contamination issues, and soil contamination investigation implemented by liable and profit environment (consulting) companies should be encouraged. Third, the soil contamination reporting system of SECA needs to change legally responsible. Further more, public announcement system showing soil quality of a site which exceeds a certain scale would be considerable. Fourth, liable environment (consulting) companies should legally execute Soil Environment Assessment of SECA.

• Research in Community and Public Health Nursing
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• v.23 no.3
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• pp.296-306
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• 2012

Purpose: This study was conducted to measure the relationships between ecological factors and Navy personnel's physical activity (PA) based on McLeroy's Ecological model. Methods: A cross-sectional survey was conducted with a convenience sample of 184 Navy personnel working in 10 Navyships. A self-reporting questionnaire consisted of measures of intrapersonal, interpersonal, organizational and community factors related to Navy personnel` s PA. Data were analyzed by descriptive statistics, $x^2$-test, t-test, analysis of variance, and hierarchical multiple regression using SPSS/WIN 17.0 programs. Results: Their mean PA level was $2,848.1{\pm}3,344.5$ MET-min/week, and mostly moderate level (50.5%). Hierarchical multiple regression analysis showed that religion, working department, working type, perceived health status and community environment were significant PA correlates. Conclusion: Community environmental factors as well as intrapersonal factors were significantly associated with Navy personnel's PA, indicating that community health nurses should expand an approach for individual-level behavioral change to incorporate Navy personnel specific community environmental barriers into PA interventions.

• Korean journal of communication and information
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• v.62
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• pp.140-158
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• 2013

The purpose of this study is to analyze the media policy of the Third Republic and its influence on local newspapers in Korea. Just after the May 16th coup Military Government enforced the press merger and abolition and in 1962 announced the direction of the media policy and its implementation standards. These standards had a serious impact on local newspapers. It had resulted in weakening the reporting activities and aggravating the financial difficulties of the local newspapers. The media policy in 1971, which was in the form of self-purification resolutions of media corporations limited the dissemination and weakened the activities of local newspapers. By these measures the centralizing to Seoul of the media had to be deepened. The industrialization policy promoted by the Third Republic exacerbated this centralizing process.

• The Journal of the Korea Contents Association
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• v.10 no.10
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• pp.334-350
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• 2010

This study aims at investigating the possible effects on the tax accounting practices stemming from adopting the IFRS in financial reporting process. It also seeks for policy implications to help alleviate practical conflicts likely to arise from the inconsistencies between the existing tax law and the tax related IFRS provisions. The results of the survey analysis are summarized as follows: firstly, majority opinion is opposed to the fair value based revaluation of property assets as well as the application of immediate recognition of foreign currency translation gains/losses. It favors the existing provision on asset securitization which adopts sales transaction view. Secondly, most of the respondents oppose the proposed amendments which allows dual classification of lease contracts on the ground. Third, functional currency appears acceptable on a conceptual level, even though a deep concern is expressed regarding the practical feasibility of computing taxable income using financial statements translated on the basis of functional currency on a practical viewpoint. Fourth, many respondents support the existing convention of recognizing depreciation expenses for taxation purposes and are in favor of the separation of accounting and tax books on a long-term basis. Fifth, the majority opinion approves the maintenance of existing tax reconciliation system and the recognition of expenses related with the doubtful accounts on reporting basis. Finally, a concern is raised with regard to the added burden of practical job loads needed to comply with the proposed amendments.

• Korean Journal of Health Education and Promotion
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• v.21 no.3
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• pp.19-33
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• 2004

The focus of this paper is to critically evaluate the contemporary health promotion policy of g Korea and Japan. The primary purpose of this comparative research project is to stimulate policy debate and to strengthen the design and implementation of evidence-based policies that improve population health and reduce health related disparities. For the purpose of the research object we adopted analysis of health promotion(HP) sources. The HP Source which is still under development in Europe, is a potentially valuable tool for global use. This European Commission funded project lead by the London School of Hygiene and Tropical Medicine has brought together organisations from all of the European Union Member States, plus Norway, Iceland, Latvia, Switzerland and the Czech Republic to contribute their data. The findings of this research will be conclude by making recommendations for further comparative studies and in particular how EUHPID and the HP Source tool and database can be expanded for use at global level through the IUHPE. The result as follows: 1. The Health Promotion Act enacted 1995 in Korea and 2000 in Japan. The government has a national document on HP titled Health Plan 2010 and Healthy Korea 2010 in Korea and Healthy Japan 21 in Japan. 2. The Health Plan 2010 of Korea contains 14 goals, i.e. life expectancy, smoking, nutrition, mental health, dental health, reproductive health, hypertension, cerebrovascular diseases, arthritis, diabetes mellitus, cardiovascular diseases, and cancer. It should be emphasized that the Korean HP national document adds 3 goals of health expectancy, reproductive health, and arthritis to its Japanese counterpart. Health Plan 2010 of Korea specifies 37 objectives in 14 goals, and Healthy Japan 21 proposes 48 objectives and 80 targets in 9 goals. 3. Health Plan 2010 and Healthy Japan 21 have not been evaluated yet, and no regular systematic monitoring reporting of HP policies is available in Korea and Japan yet. 4. National Health Promotion Fund is a financial source of HP programs at the national level in Korea. Its annual amount is 736 billion Won(equivalent to approximately 640 million US$), otherwise no specific Health Promotion Fund in Japan.

• Journal of Digital Convergence
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• v.17 no.11
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• pp.163-170
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• 2019

A new revenue recognition standard was adopted in 2018. The purpose of this paper is to analyse how K-IFRS 1115 'Revenue from Contracts with Customers' affects the revenue recognition of the telecommunication firms and to suggest a regulatory policy for the telecommunications industry. It shows identifying performance obligations for bundles, determining the transaction price and allocating the transaction price to the performance obligation and how to account for it using case study. The most important change in the telecommunication companies's revenue is to allocate the transaction price to two performance obligations: telecom services and mobile handset sales. As a result, sales revenue are expected to drop en masse. This study provides important implications for the regulatory accounting policy of the telecommunications industry.

• The Journal of Korean Medicine
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• v.43 no.4
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• pp.145-158
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• 2022

Objectives: To identify changes in the subjects and methods of Herbal Medicine Consumption Survey, and analyze trend of the key results Methods: The population, methods, and items of the basic reports of all Surveys on Consumption of Herbal Medicine(HM) were organized in a time-series manner. The analysis items were trend in the purchase of standardized HM; consumption value share, and price of prepared HM; type of herbal dispensary; and awareness of HM policy in Koran Medicine(KM) institutions. Results: The price of HM preparations showed an upward trend in 2011, 2014, and 2017 surveys, and decreased in the 2020 survey. However, despite this recent decrease, the 2021 survey also saw the highest proportion of HM users reporting that price of herbal decoction is expensive. Furthermore, the demand for expanded coverage of herbal decoction was the greatest for the expansion of health insurance benefits. Efforts such as adjusting the number of covered diseases and the cost of health insurance coverage would be necessary. Regarding decoction dispensaries the proportion of HM hospitals using only extramural herbal dispensaries increased. Finally, the consumption of HM and the size of the HM industry has continued to expand due to the large-scale branding of KM institutions and the expansion of health insurance coverage. Conclusion: Future surveys must standardize and unify the items for the time-series continuity and compare the results with government statistics reports on HM to increase reliability. Moreover, specialized survey items may be developed for KM, to establish a better and efficient distribution system for domestic HMs.

• Health Policy and Management
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• v.27 no.2
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• pp.114-120
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• 2017

The hospital standardized mortality ratio (HSMR) is a widely used generic measure for assessing quality of hospital care in many countries. However, the validity of HSMR as a quality indicator is still controversial. We critically reviewed characteristics of HSMR and suggested how to use HSMR as a quality indicator in the Korean setting. The association between HSMR and other quality measures of hospital care is inconclusive. In addition current HSMR model has shortcomings in risk adjustment because of the lack of clinical data, accuracy of disease coding, coding variation among hospitals, end-of-life care issues, and so on. Therefore, HSMR should be used as an indicator for improvement, not for judgement such as public reporting and pay-for-performance. More efforts will be needed to tackle practical and methodological weaknesses of HSMR in the Korean setting.

• Health Policy and Management
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• v.13 no.3
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• pp.35-51
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• 2003

This study purports to develop a quality assessment tool for the process of health promotion programs at public health centers(PHC). The draft of the assessment tool developed by the literature was distributed to 242 staffs who were in charge of the health promotion programs at PHCs for evaluating the feasibility of the tool on September and October 2002. The major results of the study were as follows; The quality assessment tool developed in the study consisted of four domains: strategic planning, program management, monitoring and evaluation, and resources and information. The strategic planning dealt with the function of the planning staff and committees, community data analysis, the feasibility of the program, and the approach methods for attaining the goal of the program. The program management included the items on the qualification and power of the program staff. The monitoring and evaluation included the items on the reporting and communication among program units, and feed back after monitoring. Finally, the resources and information dealt with community networking, clients' response, and consulting activity of the staff. The validity of the tools was tested and partly supported by both formative and criterion-related methods. The assessment tools developed in this study could be used by health promotion workers in the self-evaluation of the program quality. In conclusion, the quality assessment tool developed in the study will be a good safeguard for assuring the quality of the process of health promotion programs.

• Child Health Nursing Research
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• v.16 no.3
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• pp.220-229
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• 2010

Purpose: The purpose of this study was to describe quality of life in school age children and the relationship between quality of life and parenting attitude as perceived by children and parent-child communication pattern. Methods: Data were collected between May 26 and June 3, 2009 using self-report questionnaires from 148 pairs of children and their parents. The children were enrolled in 4th to 6th grades. The questionnaires included the Parental Bonding Instrument (PBI), Parent-Child Communication (PCC) Scale, and Pediatric Quality of Life Inventory (PedsQL). The data were analyzed using the SPSS WIN 17.0 program. Results: The Quality of Life (QOL) score for the children was significantly higher among children reporting higher parental bonding attitude (mother r=.38, father r=.34) and parent-child communication (mother r=.43, father r=.36). Results of multiple regression showed that factors significantly associated with QOL were academic achievement, caregiver available after school, parent-child communication, school satisfaction, relationship with peers, and birth order among siblings. Conclusion: Positive relationships and good communication with parents and satisfaction with school life were important factors associated with quality of life in school age children.