• Management & Information Systems Review
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• v.33 no.3
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• pp.167-187
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• 2014

While Korean GAAP had detailed regulations for the measurement and disclosure of operating income in the past, K-IFRS did not provide specific rules for operating income until 2011. Some firms that adopted K-IFRS before 2011 did not disclose or calculated operating income in an inconsistent manner although operating income is usually considered as one of the core information items to assess firm valuation. Inconsistency in firms' treatment of operating income invoked much criticism from diverse users of financial statement. The Korean Accounting Institute (KAI hereafter) revised the K-IFRS rules relevant to operating income in September 2010 in response to the voices raised by the business community, whereby the operating income number is allowed to be calculated in conformity with the previous K-GAAP. This study was motivated by the revision of K-IFRS and aims to provide a clue on the validity of such policy decision. To achieve the research objective, we test the relative value relevance of the alternative operating income numbers under K-IFRS versus K-GAAP. Our main findings are as follows. The value relevance of operating income reported before K-IFRS is proved to be higher than after K-IFRS. K-IFRS operating income adjusted to the previous K-GAAP has greater explanatory power for market values relative to one calculated under the K-IFRS regime. In an additional analysis, the sample was decomposed according to whether the operating income under K-IFRS is greater than under K-GAAP. The difference in the value relevance of K-IFRS versus K-GAAP operating income is significant only in the subsample consisting of firms which reports higher operating income under K-IFRS compared to K-GAAP. Also, the firms which would have reported negative operating income on a consecutive basis are more likely to have chosen K-IFRS, resulting in higher numbers than otherwise. It is likely that firms facing the threat of delisting due to consecutive operating loss reporting are more likely to have adopted K-IFRS disclosure rules by which they could report higher operating income numbers. To sum up, these results corroborate the limitation inherent in the K-IFRS regarding operating income disclosures. This paper suggests that the recent revision of K-IFRS implemented by KAI is likely to mitigate some of afore-mentioned limitations effectively.

• Korea Journal of Hospital Management
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• v.3 no.1
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• pp.1-33
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• 1998

The purpose of this thesis is to study theoretical access to the methods that have been used for the research of occupational stress, thereby providing management methods of occupational stress of hospital workers. With a stress model of hospital workers set up from the viewpoint of organization management, 929 sets of questionnaires were collected from intern doctors, resident doctors, nurses, nursing aides, pharmacists, medical technicians, workers in patient affairs(reception and medical insurance workers), administrators and clerks from the 8 hospitals in Seoul with more than 500 beds. Upon variance analysis, correlation analysis and regression analysis of the collected questionnaires, this work examined how differences in stress caused by specific occupations and formulated a method of stress management for the hospital workers. The results are as follows. 1) If some duties of the nurses suffering from role-overloaded stress are transferred to the nursing aides dissatisfied with insufficient role, the two grunting groups can be satisfied at the same time. It is also necessary to transfer some jobs of the overloaded workers in patient affairs to the administrators, or the other way around. To reduce stress of conflict and ambiguity of role caused by the obscure division of roles between the workers, the role of each occupation should be delineated and the clear division of roles should be translated into action strictly according to that delineated. 2) Stress of inefficiency of organization from which the student doctors suffer can be relieved by management of participation. If they have access to the process of decision-making in general hospital affairs and consequently their understanding and the autonomy of job performance are promoted, such stress will be reduced. 3) To cope with stress of career development from which nurses, medical technicians, administrators, workers in patient affairs suffer, it is necessary to establish whether they have a chance to revive their careers, whether there are any ways of remotivation for less contributive workers, and whether they encourage each other to develope their careers. If they are given a chance to develope their careers, such stress will be relieved. 4) Pharmacists, suffering from stresses of living and personal relations, have strong cohesive power among themselves and organize a well-integrated team; thereby reducing the stress of personal relations and increasing productivity. 5) For administrators and student doctors confined to lesser social supports and for nurses and workers in patient affairs whose recognition of stress and job satisfaction are affected by social supports, emotional and informational supports for job performance help alleviate an individual's mental, and physical stress. 6) In addition to the above-mentioned stress-management methods, if an organizational coping strategy is provided according to the types of stress from the general viewpoint of the whole group of hospital workers, it would be of great help to managing stress. For example, the redesign of jobs, the management of objective, the improvement of working environment, the formation of an autonomous working group and various working plans can be set up for those who suffer from stress related to inappropriate role, while career counseling and development of career process can be provided for those dissatisfied with career development. Participation in the process of decision-making and the restructuring of the organization are needed for those who suffer from stress of malfunctioning organization, whereas creation of a supportive organizational atmosphere is desired for those who feel stressed due to personal relations. As well, such organizational coping strategies. as the increase of welfare facilities, seminars and educational programs and provision of health-promotion facilities can be provided.

• Journal of the Korean Applied Science and Technology
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• v.37 no.5
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• pp.1285-1297
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• 2020

In this study, we report the results of a study on the clinical evaluation of wrinkle improvement by developing a method for liposome of high-purity Centella asiatica extract used in pharmaceuticals and cosmetics, and a cream using the same. In order to make Centellasome-10EX stabilizing centella asiatica extract in liposome lamella vesicle, it could be completed using 5% hydrogenated lecithin and 2% sucrose distearate. The appearance of Centellasome-10EX was a creamy form of low viscosity, the color was pale yellow, and the odor had the inherent odor of the raw material. The pH was about 6.12, the specific gravity was 1.09, and the acid value was about 0.35. The content of the main constituents of centella asiatica extract contained in the liposome vesicle contains 10,800 ppm of asiatic acid, 10,900 ppm of asiaticoside, 6,000 ppm of madecasic acid, and 1,600 ppm of madecassoside, and long-term storage. There was no discoloration even at the time, and it was found that the main component remained stable thermodynamically. To mechanistically analyze the structure of the liposome vesicle of Centellasome-10EX, as a result of observation with a transmission electron microscope (Cryo-TEM), the multilayer vesicles are formed and filled with moisture, and there are 10 to 60 multilayers around it. It was confirmed that the liposome lamella vesicle was formed. As a clinical trial (in-vivo) test, the moisturizing effect of centellasome cream after application for 5 weeks was 28.3%, which was significantly increased compared to placebo. The skin elasticity effect was 13.6%, which significantly increased the moisturizing power than the placebo. The effect of improving fine wrinkles around the eyes was improved by 23.52% compared to placebo cream. Through the results of this study, it was possible to study the formulation and manufacturing method for encapsulation and stabilization of the developed Centellasome-10EX in the liposome vesicle. It is expected that the results obtained through clinical research on the wrinkle improvement effect of the cream using this can be widely used to study skin science in the cosmetic industry and to develop high-quality cosmetics with high efficacy.

• Journal of Global Scholars of Marketing Science
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• v.18 no.4
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• pp.307-331
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• 2008

The CEO and the Corporate Image is considered very important in the aspect of marketing. The fact that CEO image itself influences the company or value of the product directly and indirectly has been verified through many cases. Recently, the differentiation of products and services between companies became difficult because the disparity in technique between companies retrenched. As a result, the rate of people who decide to purchase or invest their money based on the corporate image or reputation has been increased. Also in the knowledge society like today, the talented employees are the company's customer and the company's necessity for managing those brains of marketing perspective on how to satisfy and attract the customers is being embossed. The Fashion industry is one of the most value-added industry and in those value-added businesses, the most important factor is the human resources' knowledge power. However the study of the relationships among the CEO image, the corporate image and employment brand value in fashion industry has not been carried out yet. This research considers that dynamic relationship exists among the CEO image, corporate image and employment brand value that affects a company's main goal of pursuing benefits and intends to investigate the relationships of the three concepts. The specific purposes of this study were, 1) to analyze the impact of CEO image on a corporate image, 2) to analyze the impact of corporate image on employment brand value, 3) to analyze the impact of CEO image on employment brand value, 4) to analyze whether corporate image plays a mediating role in the relationship between CEO image and employment brand value or not. A survey design with a structured questionnaire was employed for this research. A convenience sample of 398 subjects was selected from two groups, which are university students majoring in fashion and practitioners working in fashion industry. For the data analysis, descriptive statistic (i.e., frequency, percentage), factor analysis, and multiple regression analysis were used by utilizing SPSS 12.0 for Windows program. The results for this research are as follows, first, the study of the impact of CEO image (i.e., Managerial Competence, Reliability/Leadership, Personal Attractiveness) on corporate image (i.e., Product Image, Corporate Social Responsibility Image, Corporate Cultural Image) brought conclusion that the CEO image generally affected the corporate image in fashion industry. Managerial Competence and Reliability/Leadership affected Product Image, Corporate Social Responsibility Image and Corporate Cultural Image. However, while CEO's Personal Attractiveness affected Product Image and Corporate Social Responsibility Image, it did not affect Corporate Cultural Image. Second, the study of the impact of corporate image on employment brand value brought conclusion that corporate image (i.e., Product Image, Corporate Social Responsibility Image, Corporate Cultural Image) affected employment brand value. Corporate Cultural Image affected employment brand value the most and then the Corporate Social Responsibility Image and Product Image. Third, the study of the impact of CEO image on employment brand value brought conclusion that CEO image (i.e., Managerial Competence, Reliability/Leadership, Personal Attractiveness) affected the employment brand value. CEO's Reliability/Leadership affected the employment brand value the most and then CEO's Personal Attractiveness and CEO's Managerial Competence. Forth, the study examined whether corporate image plays a mediating role in relationship of CEO image and employment brand value and concluded that it does. Corporate image played a full mediating role between CEO's Managerial Competence and employment brand value while it played a partial mediating role between CEO's Reliability/Leadership and CEO's Personal Attractiveness. This study is meaningful in a sense that it examines the relationship among the CEO image, corporate image and employment brand value which has not been carried out yet in fashion industry. It will ultimately contribute to the success of a fashion company by providing useful information of establishing strategies for managing proper the CEO and the corporate image to the fashion company and operating the talented employees.

• Ocean and Polar Research
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• v.37 no.4
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• pp.341-356
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• 2015

A nation has a sovereign right to develop and use its natural resources according to its policies with regard to development and the relevant environment. A nation also has an obligation not to harm other countries or damage environments of neighboring countries as consequences of such actions of developments or use of natural resources. However, international precedents induce a nation to take additional actions not to cause more damages from the specific acts causing environmental damages beyond national borders, when such acts have economic and social importance. That is to say that there is a tendency to resolve such issues in a way to promote the balance between the mutual interests by allowing such actions to continue. A solution to China's Three Gorges Dam dilemma based on a soft law approach is more credible than relying on a good faith approach of national responsibilities and international legal proceedings since the construction and operation of the dam falls within the category of exercising national sovereign rights. If a large scale construction project such as the Three Gorges Dam or operation of a nuclear power plant causes or may cause environmental damage beyond the border of a nation engaged in such an undertaking, countries affected by this undertaking should jointly monitor the environmental effects in a spirit of cooperation rather than trying to stop the construction and should seek cooperative solutions of mutual understanding to establish measures to prevent further damages. If China's Three Gorges Dam construction and operation cause or contain the possibility of causing serious damages to marine environment, China cannot set aside its national responsibility to meet international obligations if China is aware of or knows about the damage that has occurred or may occur but fail to prevent, minimize, reverse or eliminate additional chances of such damages, or fails to put in place measures in order to prevent the recurrence of such damages. However, Korea must be able to prove a causal relationship between the relevant actions and resulting damages if it is to raise objections to the construction or request certain damage-prevention actions against crucial adverse effects on the marine environment out of respect for China's right to develop resources and acts of use thereof. Therefore, it is essential to cumulate continuous monitoring and evaluations information pertaining to marine environmental changes and impacts or responses of affected waters as well as acquisition of scientific baseline data with observed changes in such baseline. As China has adopted a somewhat nonchalant attitude toward taking adequate actions to protect against marine pollution risks or adverse effects caused by the construction and operation of China's Three Gorges Dam, there is a need to persuade China to adopt a more active stance and become involved in the monitoring and co-investigation of the Yellow Sea in order to protect the marine environment. Moreover, there is a need to build a regular environmental monitoring system that includes the evaluation of environmental effects beyond borders. The Espoo Convention can serve as a mechanism to ease potential conflicts of national interest in the Northeast Asian waters where political and historical sensitivities are acute. Especially, the recent diplomatic policy advanced by Korea and China can be implemented as an important example of gentle cooperation as the policy tool of choice is based on regional cooperation or cooperation between different regions.

• Cartoon and Animation Studies
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• s.45
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• pp.197-214
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• 2016

Augmented Reality, virtual reality in recently attracted attention throughout the world. and Mix them mixed reality etc., it has had a significant impact on the overall pop culture beyond the scope of science and technology. The world's leading IT company : Google, Apple, Samsung, Microsoft, Sony, LG is focusing on development of AR, VR technology for the public. The many large and small companies developed VR hardware, VR software, VR content. It does not look that makes a human a human operation in the cognitive experience of certain places or situations or invisible through Specific platforms or program is Encompass a common technique that a realization of the virtual space. In particular, out of the three-dimensional image reveals the limitations of the conventional two-dimensional structure - 180, 360 degree images provided by the subjective and objective symptoms such as vision and sense of time and got participants to select it. VR technology that can significantly induce the commitment and participation is Industry as well as to the general public which leads to the attention of colostrum. It was introduced more than 10 related VR works Year 2015 Sundance Film Festival New Frontier program. The appearance VR content : medical, architecture, shopping, movies, animations. Also, 360 individuals can be produced by the camera / video sharing VR is becoming an interactive tunnel between two possible users. Nevertheless, This confusion of values, moral degeneration and the realization of a virtual space that has been pointed out that the inherent. 4K or HUD, location tracking, motion sensors, processing power, and superior 3D graphics, touch, smell, 4D technology, 3D audio technology - It developed more than ever and possible approaches to reality. Thereafter, This is because the moral degeneration, identity, generational conflict, and escapism concerns. Animation is also seeking costs in this category Reality. Despite the similarities rather it has that image, and may be the reason that the animation is pushed back to the VR content creation. However, it is focused on the game and VR technology and the platform that is entertaining, but also seek new points within the animation staying in the flat Given that eventually consist of visual images is clear that VR sought. Finally, What is the reality created in the virtual space using VR technology could be applied to the animation? So it can be seen that the common interest is research on what methods and means applied.

• The Korean Journal of Nuclear Medicine Technology
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• v.12 no.1
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• pp.91-98
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• 2008

Purpose: Radio-isotopes (RI) use has been steadily developing due to industrial and technical development in the modern medical society. Particularly, popularization of domestic cyclotrons dramatically enable hospitals to produce and use diagnostic radio-isotopes. Generally, only specific facilities such as hospitals, research institutes, nuclear power plants and universities can use radio-isotopes, they are also responsible for ventilation system. The strength of radioactivity in the air is strongly regulated and controlled by korea atomic energy law in Korea Institue of Nuclear Safety (KINS), so that air radioactivity exposure can lead to environmental pollution surrounding places. In this study, we'd like to find out the investigation and the present condition of the controlled ventilation system in domestic hospitals by an emission standard from KINS, and try to reach an agreement about how to use the ventilation system. Result: Definition of filters, features and structures of pre-filters, hepa-filters, charcol filters, filter exchange procedures and precautions are explained. RI deflation concentration and filter exchange cycle have been presented as a standard prescribed in the rules of KINS. The Radiation Control Management System (RCMS) introduced by Seoul National University Bundang Hospital linking to digital pressure gauge with computer controller in another medical facilities were described in details. Conclusions: The system of medical facilities using RI has been remarkably developing in 21 century. Especially, radiation safety control system has also been grown rapidly into the subdivision, specialization, advanced technology along with international technical improvement. However, As far as current RI ventilation system is concerned, it has nothing better than doing in the past. Preferentially, to reinforce this, more sophisticated system with strict periodic filter exchange and exhaust air control guidance should be introduced by applying brilliant domestic information technology for RCMS and digital gauge method. From personal point of view as a radiation safety manager, I have provide with present problems and improvements. Futhermore, more improved guidance should be conducted.

• Journal of Korea Society of Industrial Information Systems
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• v.23 no.5
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• pp.119-134
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• 2018

Today, many firms face the environment of high uncertainty and severe competition due to the rapid technology development and the diverse needs of customers. In the business environment, one of the most important ways to gain sustainable competitive advantage and future growth engine is related to NPD (New Product Development), which is a very important issue for practice and academia. Thus, this study intends to provide new values to practitioners and researchers related to NPD by analyzing current research trends and future trends in NPD field. For this, we bibliometrically analyzed keyword networks which consist of keywords that were already published in the eminent journals from Scopus database to generate insights that have not been captured in the previous reviews on the topic. As a result, we could understand the extant research streams in NPD field, and suggest the changes of specific research topics based on the connected relationships among keywords over the time. In addition, we also foresaw the general future research trends in NPD field based on the keywords according to preferential attachment processes. Through this study, it was confirmed that NPD keyword network is a small world network that follows the distribution of power law and the growth of network is formed by link formation by keyword preferential attachment. In addition, through component analysis and centrality analysis, keywords such as Innovation, New product innovation, Risk management, Concurrent engineering, Research and development, and Product life cycle management are highly centralized in NPD keyword network. On the other hand, as a result of examining the change of preferential attachment of keywords over the time, we suggested the required new research direction including i) NPD collaboration with suppliers, ii) NPD considering market uncertainty, iii) NPD considering convergence with the other academic areas like technology management and knowledge management, iv) NPD from SME(Small and medium enterprises) perspective. The results of this study can be used to determine the research trends of NPD and the new research themes for interdisciplinary studies with other disciplines.

• The Journal of Korean Medicine
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• v.16 no.2 s.30
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• pp.453-489
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• 1995

The research of the phrases related with physiology of stomach and spleen in the contents of Huang Di Nei Jing(黃帝內經) known as the Bible of oriental medicine will make a contribution to a deep understanding of disease of stomach and spleen and a proper clinical diagnosis and treatment of them. In this research of the most appropriate glosses recorded nine kinds of representative medical books including Huang Di Nei Jing Somoon(黃帝內經素問) of Wang Bing(王氷) were picked out: The summaries of the selected contents are as follows: 1. The word 'saliva(涎)' in 'the spleen controls saliva(脾爲涎)' can be viewed as a generic term referring to oral cavity secretion gland as well as the secretion fluid of salivary gland. 2. The phases 'a large reservoir(太倉)', barn organs', 'a reserboir of food stuff', 'a stomach as the market(胃爲之市)', etc mean the function of stomach to receive food(胃主受納). 3. The phase 'generation of five tastes(五味出焉)' means both 'the function of stomach to transform food into chyme(胃主腐熟)' and 'the channelling function of spleen.(脾主運化)' 4. The flowing of the food-Qi(食氣) into stomach brings about spreading Jung(精) into liver and then percolating Jung(精) flow into channel. The channel-Qi(脈氣) flows into lung through channel. As a result, all kinds of channels gather together in lung and Jung(精) is sent into skin and hair. The assembly of Jung(精) with skins and channels moves Qi(氣) into fu-organ and so jung(精) and mental activity(神明) in fu-organ(府) come to be in four organs(四臟). Then if Qi(氣) comes back to power balance unit(權衡) being in the state of equilibrium(權衡以平), the hole of Qi(氣口) comes to determine the matter of life and death through achieving Chun-quan-chi(-寸-關-尺). The above mentioned phrases means the digestion, asorption and transmission of food. When food is taken in stomach, Jung-Qi(精氣) comes to be over flowed upward into spleen, back into lung, finally downward into bladders through water-conduit(水道) controlled by lung. When water- Jung(水精) radiates into whole body with channels of five organs(五臟), both of them fit together with and yin-yang(陰-陽). Therefore, the grasping of the rise and decline of yin-yang(陰C-陽) is necessary to consult patients. The above mentioned phrases is properly viewed to designate the asorption, transmission and excretion of food. 5. Spleen controls flesh(脾之合肉也), the state of spleen is known by human lips, and what this means is that liver plays functions of spread and expansion(肝主疏泄). 6. The phrase 'Jung Jung'((中精)) in 'gallbladder dominates Jung jung(膽主中精)', which in one of the specific expression of 'liver plays functions of spread and expansion(肝主疏泄). 7. It is right that the phase 'The eleven organs in all are determined by gallbladder'(凡十,一臟取決於膽也) is correctly paraphrased as 'only one of ten organs, spleen, is determined by gallbladder'.(凡十,一臟取決於膽也), 8. The small intestine is an organ. which receives the materials digested and sends them out. This means that the function of transforming materials(化物) factually refers to that of separating clearity and blur(泌別淸濁). And it is also thought to have the function of ascending clearity and descending blur(升淸降濁), 9. A large intestine is a transmitting organ(傳導之官) from which a change comes out(變化出焉). the phrase 'change'(變化) in this sentence means both the intake of water and nutrition and the formation procedure of stool through excretion of mucocele.

• Journal of The Korean Association For Science Education
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• v.24 no.5
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• pp.902-915
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• 2004

Science drama can be an useful tool for understanding the nature of science, Science-Technology-Society relationship by providing indirect experiences to young students. Specific science concept and knowledge can also be learned with high interests. In this study, to explore the usefulness of science drama in elementary science lessons, two scripts of science drama and lesson plans were developed and implemented. Six step model for science drama lessons was also suggested. One was 'Manhattan Project' which dealt with social, ethical responsibility in using science & technology (science argument drama), and the other was 'Mom, My blood type is O' which explained the heredity of blood type (science concept drama). Two teachers were asked to write their journals during preparation and implementation of science drama lessons, and the lessons were observed by the researcher and video taped for analysis. Some students were interviewed just after the lessons by the teacher and all students were asked to write their impressions, change of their thought, what is leant etc. Overall responses of students and teachers on the two science drama lessons were very positive, 'Mom, My blood type is O' got more positive responses, and girls were more positive than boys. Some students anticipated another science drama even suggest topics for it. 'Mom, My blood type is O' was successful in making students (grade 3) understand the knowledge related with heredity of blood type (71% of the students got perfect answer). In 'Manhattan Project' students (grade 5) perceived more diverse location of responsibility after the lesson, but the danger and harmfulness of atomic power was embossed. This implied the need of more careful planning for the relevant learning activities before and after the play of science drama.Two teachers perceived the science drama as a new, useful tool for some subject which is hard to deal with by other teaching method. They were also satisfied with students' high interest and engagement during the science drama lessons but the extra time and effort for the lessons were pointed out as a main difficulties.