• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

• Journal of Environmental Policy
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• v.4 no.1
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• pp.93-111
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• 2005

Defining soil quality in scopes and applications is one of the prerequisite for the sustainable management of soil environment to orient researches, strategies and policies. However, definition of soil quality is controversial depending upon a viewpoint of soil science or soil environment. Soil quality can be, irrespective of the disciplines, defined as the capacity of a soil to function within ecosystem boundaries to sustain biological productivity, maintain environmental quality and promote plant and animal health. Common to all of the soil quality concepts can be summarized as the capacity of soil to function effectively at present and in the future. The OECD includes soil quality as one of the agri-environment indicators. This article intends to i) summarize the current soil quality research, and ii) provide information on protocol of soil quality assessment. A framework for soil quality was divided into three steps: indicator selection as minimum data set (MDS), scoring of the selected indicators, and integration of scores into soil quality index. Korean government suggested possible physical and chemical indicators such as bulk density and organic matter for paddy and upland soils to OECD. The framework of soil quality assessment is not yet implemented in Korea. Countries such as USA, Canada and New Zealand have constructed the framework on soil quality assessment and developed a user-friendly version of soil quality assessment tools to evaluate the integrated effects of various soil management practices. The protocol provided in this review might help policymakers, scientists, and administrators improve awareness about soil quality and understand the way of soil environment management.

• Journal of Legislation Research
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• no.53
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• pp.177-211
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• 2017

In the course of the emergence and development of new ICT technologies and services such as Big Data, Internet of Things and Artificial Intelligence, the future will change by these new innovations in the Fourth Industrial Revolution. The future of this fourth industrial revolution will change and our future will be data-based society or economy. Since there is personal information at the center of it, the development of the economy through the utilization of personal information will depend on how to make the personal information protection laws. In Korea, which is trying to lead the 4th industrial revolution, it is a legal interest that can not give up the use of personal information, and also it is an important legal benefit that can not give up the personal interests of individuals who want to protect from personal information. Therefore, it is necessary to change the law on personal information protection in a rational way to harmonize the two. In this regard, this article discusses the problems of duplication and incompatibility of the personal information protection law, the scope of application of the personal information protection law and the uncertainty of the judgment standard, the lack of flexibility responding to the demand for the use of reasonable personal information, And there is a problem of reverse discrimination against domestic area compared to the regulated blind spot in foreign countries. In order to solve these problems and to improve the legislation of personal information protection in the era of the fourth industrial revolution, we proposed to consider both personal information protection and safe use by improving the purpose and regulation direction of the personal information protection law. The balance and harmony between the systematical maintenance of the personal information protection legislation and laws and regulations were also set as important directions. It is pointed out that the establishment of rational judgment criteria and the legislative review to clarify it are necessary for the constantly controversial personal information definition regulation and the method of allowing anonymization information as the intermediate domain. In addition to the legislative review for the legitimate and non-invasive use of personal information, there is a need to improve the collective consent system for collecting personal information to differentiate the subject and to improve the legislation to ensure the effectiveness of the regulation on the movement of personal information between countries. In addition to the issues discussed in this article, there may be a number of challenges, but overall, the protection and use of personal information should be harmonized while maintaining the direction indicated above.

• The Korean Journal of Archival Studies
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• no.20
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• pp.77-114
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• 2009

The actual conditions of the labor unions are primitive. First, there is no good records management regulation. At this research, I found it that most regulations of the labor unions were all the same. I think they have been copied a kind of one of originality. Second, the definition of records were very narrow, like documentary evidence. Third, the classification, filing, disposal regulations are the below level of the public institution in 1970s. Fourth, there are no standards of the records scheduling for the labor records. What kind of labor records have the historical values? I could not find, only the documentary evidence value. So, I think The actual conditions of the labor unions are primitive. I investigated the collections of the Southern Labor Archives in USA. There were many kind of records. For example, the records of regional labor unions also central labor unions, pamphlets, journals, photos, personal records, oral history, organizational records like protocols article of associations internal rules, minute books etc. Like this the collections of the Southern Labor Archives in USA are very various. But our actual conditions of the labor unions is far from that. Rather, we just have tried collected records for publishing the white papers. But this habitual practice would not be desirable. Because they must manage the records from the producing time. Mostly, 'laborer history HANNAE' were organised, and they are trying the collecting and management of the labor records. Also They are trying the computerizing, compilation. 'HANNAE' has the condition for the transformation of the labor archives. But if they want to be really, they must make the records management infra and so, should normalize the record management firstly. For example, They must be keep the standardized records management regulations, records scheduling redesigned. the developing standard model for the records management. And they have the vision for the hub of the labor archives. When coming to this, it will be realized the labor archives Now the records for the working class are disappearing. The managing the records for the labor is another labor movement. All together should join it. But I think the supporting of the archival science research colleagues will be the essential part.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.32 no.1
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• pp.35-57
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• 2021

This paper is to grasp the current trends of national bibliographies through analyzing representative national bibliographies using literature review, analysis of national bibliographies' web pages and survey. First, in order to conform to the definition of a national bibliography as a record of a national publication, it attempts to include a variety of materials from print to electronic resources, but in reality it cannot contain all the materials, so there are exceptions. It is impossible to create a general selection guide for national bibliography coverage, and a plan that reflects the national characteristics and prepares a valid and comprehensive coverage based on analysis is needed. Second, cooperation with publishers and libraries is being made to efficiently generate national bibliography. For the efficiency of national bibliography generation, changes should be sought such as the standardization and consistency, the collection level metadata description for digital resources, and the creation of national bibliography using linked data. Third, national bibliography is published through the national bibliographic online search system, linked data search, MARC download using PDF, OAI-PMH, SRU, Z39.50, and mass download in RDF/XML format, and is integrated with the online public access catalog or also built separately. Above all, national bibliographies and online public access catalogs need to be built in a way of data reuse through an integrated library system. Fourth, as a differentiated function for national bibliography, various services such as user tagging and national bibliographic statistics are provided along with various browsing functions. In addition, services of analysis of national bibliographic big data, links to electronic publications, and mass download of linked data should be provided, and it is necessary to identify users' needs and provide open services that reflect them in order to develop differentiated services. Through the current trends and considerations of the national bibliographies analyzed in this study, it will be possible to explore changes in national and international national bibliography.

• Journal of the Daesoon Academy of Sciences
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• v.42
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• pp.201-226
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• 2022

Character education begins with a clear definition of character. There are claims that humanity is reducible to human nature or personality, but when approached from an educational perspective, human nature soon boils down to the question of its ultimate goodness or wickedness. There is a significant difference between the educational systems that emerge from the standpoint that human nature is evil versus the standpoint that human nature is good. With regards to educational outcomes, this can be observed both in terms of human nature and personality. Modern education today sees education as leading the immature to a mature state from the standpoint that human nature is evil. But if human nature is evil, how could we implement an education that would render it good? If character education becomes a system of etiquette education or one of instilling manners whereby simple wrong cases are righted, it would be nothing but a follow-up to the wrong educational cases that had been carried out previously. In that sense, character education is correction; not education. Education should be done in a way that realizes and understands the perfect self rather than unfolding as a process of constantly correcting and reinforcing immature human beings. In that sense, this paper posits that enabling students to understand their own emotions would serve as a correct form of character education. This would be a system of focusing on emotions that reveal the goodness of human nature. Personality can be educated, but education at this time should be a way to bring out a student's already good and even perfected nature. This is more realistic than replacing a 'faulty' character with a good character which supposedly did not exist previously. If personality education morphs into 'emotional self-understanding,' contemplations on 'why not to do' unsavory acts rather than mere negative commands 'don't do that,' and listening to what one's emotions intuit prior to and after given actions, then that would arise to the true standard of a good education.

• Journal of Preventive Medicine and Public Health
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• v.32 no.1
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• pp.48-59
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• 1999

Objectives. This study was conducted to evaluate the association between upper extremity musculoskeletal symptoms and Rapid Upper Limb Assessment(RULA) in vehicle assembly line workers. The goal of this study is to show the feasibility of RULA as a checklist for work related musculoskeletal symptoms (WMSDs) in Korean workers. Methods. The total number of 199 people from the department of assembly and 115 people from the department of Quality Control(QC) in automotive plant were subjects for this cross sectional study. A standard symptom questionnaire survey has been used for the individual characteristics, work history, musculosketal symptoms and non-occupational covariates. The data were obtained by applying one-on-one interview for the all subjects. RULA has been applied for ergonomic work posture analysis and the primary ergonomic risk sure was computed by RULA method. Association between upper extremity musculoskeletal symptoms and RULA were assessed by multiple logistic regression analysis. Results. A total of 314 workers was examined. The prevalence of musculoskeletal symptoms by NIOSH case definition was 62.4%. The distribution of musculoskeletal symptoms by the part of the body turned out to be following; back:41.4%, neck: 32.8%, shoulder: 26.4%, arm: 10.5% and hand:29.3%. The relationship of the individual RULA scores were statistically significant for the prevalence of musculoskeletal symptoms. As the result of the multiple logistic regressioin analysis, grand final score (OR=2.250 95% CI: 1.402-3.612) was associated with musculoskeletal symptoms in any part of the body.; upper arm score(OR=1.786 95% CI: 1.036-3.079) and posture score A(OR=1.634 95% CI: 1.016-2.626) in neck; muscel use score(OR=3.076 95% CI:1.782-5.310) and posture score A(OR=1.798 95% CI: 1.072-3.017) in shoulder; upper arm score(OR=1.715 95% CI: 1.083-2.715) and muscel use score(OR=2.057 95% CI:1.303-3.248) in neck & shoulder; muscle use score(OR=10.662 95% CI: 3.180-35.742) in arm; writst/wist score(OR=2.068 95% CI: 1.130-3.786) and muscle use score(OR=2.215 95% CI: 1.284-3.819) in hand & wrist.; muscle use score of trunk (OR=2.601 95% CI: 1.147-5.901) in back. Conclusions. Musculoskeletal symptoms of the extremities were strongly associated with individual RULA body score. These results show that RULA can be used as a useful assessment tool for the evaluation of musculoskeletal loading which is known to contribute to work-related musculoskeletal disorders. RULA also can be used as a screening tool or incorporated into a wider ergonomic assessment of epidemiological, physical, mental, environmental and organizational factors. As shown in this study, complement of the analysis system for the other risk factors and characterizing between the upper limb and back part will be needed for future work.

• Journal of the Korean Association of Geographic Information Studies
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• v.21 no.4
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• pp.50-63
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• 2018

The rapid urbanization had led to a distortion of natural hydrological cycle system. The change in hydrological cycle structure is causing streamflow depletion, changing the existing use tendency of water resources. To manage such phenomena, a streamflow depletion impact assessment technology to forecast depletion is required. For performing such technology, it is indispensable to build GIS-based spatial data as fundamental data, but there is a shortage of related research. Therefore, this study was conducted to use the use of GIS-based time series spatial data for streamflow depletion assessment. For this study, GIS data over decades of changes on a national scale were constructed, targeting 6 streamflow depletion impact factors (weather, soil depth, forest density, road network, groundwater usage and landuse) and the data were used as the basic data for the operation of continuous hydrologic model. Focusing on these impact factors, the causes for streamflow depletion were analyzed depending on time series. Then, using distributed continuous hydrologic model based DrySAT, annual runoff of each streamflow depletion impact factor was measured and depletion assessment was conducted. As a result, the default value of annual runoff was measured at 977.9mm under the given weather condition without considering other factors. When considering the decrease in soil depth, the increase in forest density, road development, and groundwater usage, along with the change in land use and development, and annual runoff were measured at 1,003.5mm, 942.1mm, 961.9mm, 915.5mm, and 1003.7mm, respectively. The results showed that the major causes of the streaflow depletion were lowered soil depth to decrease the infiltration volume and surface runoff thereby decreasing streamflow; the increased forest density to decrease surface runoff; the increased road network to decrease the sub-surface flow; the increased groundwater use from undiscriminated development to decrease the baseflow; increased impervious areas to increase surface runoff. Also, each standard watershed depending on the grade of depletion was indicated, based on the definition of streamflow depletion and the range of grade. Considering the weather, the decrease in soil depth, the increase in forest density, road development, and groundwater usage, and the change in land use and development, the grade of depletion were 2.1, 2.2, 2.5, 2.3, 2.8, 2.2, respectively. Among the five streamflow depletion impact factors except rainfall condition, the change in groundwater usage showed the biggest influence on depletion, followed by the change in forest density, road construction, land use, and soil depth. In conclusion, it is anticipated that a national streamflow depletion assessment system to be develop in the future would provide customized depletion management and prevention plans based on the system assessment results regarding future data changes of the six streamflow depletion impact factors and the prospect of depletion progress.