• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.389-397
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• 2022

As the Jordanian government is in the process of implementing accrual-based IPSAS, this study aims to provide academics' perspectives on the effective implementation of accrual-based IPSAS in Jordan to authorities and regulators. The findings of a survey of 124 accounting professors at Jordanian institutions reveal that adopting accrual-based IPSAS will aid in presenting the realistic financial status of governmental bodies, with various advantages to adopting accrual-based IPSAS (e.g., enhance assets and liabilities management, decision-making process, transparency, expenditures management). On the other side, we discovered that change is met with reluctance because the majority of public-sector accountants are untrained and unqualified to apply the accrual-based IPSAS. Another main challenge is the cost of implementing the accrual-based IPSAS in the Jordanian public sector is very high. To address these issues, employees should be motivated by providing suitable training programs, reward systems, and top management support and commitment to a successful transition. Finally, we suggested that Jordanian governments commit to using IPSAS in the public sector to increase residents' socioeconomic advantages. Public sectors should implement IPSASs for improved management, transparency in financial reporting, accountability, and regulatory and supervisory agencies.

• International conference on construction engineering and project management
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• 2022.06a
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• pp.937-944
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• 2022

Electric vehicles (EVs) have been growing to reduce energy consumption and greenhouse gas (GHG) emissions in the transportation sector. The increasing number of EVs requires adequate recharging infrastructure, and at the same time, adopts low- or zero-emission electricity production because the GHG emissions are highly dependent on primary sources of electricity production. Although previous research has studied solar photovoltaic (PV) -integrated EV charging stations, it is challenging to optimize spatial areas between where the charging stations are required and where the renewable energy sources (i.e., solar photovoltaic (PV)) are accessible. Therefore, the primary objective of this research is to support decisions of siting EV charging stations using a spatial data clustering method integrated with Geographic Information System (GIS). This research explores spatial relationships of PV power outputs (i.e., supply) and traffic flow (i.e., demand) and tests a community in the state of Indiana, USA for optimal sitting of EV charging stations. Under the assumption that EV charging stations should be placed where the potential electricity production and traffic flow are high to match supply and demand, this research identified three areas for installing EV charging stations powered by rooftop PV in the study area. The proposed strategies will drive the transition of existing energy infrastructure into decentralized power systems. This research will ultimately contribute to enhancing economic efficiency and environmental sustainability by enabling significant reductions in electricity distribution loss and GHG emissions driven by transportation energy.

• The Journal of Korean Academic Society of Nursing Education
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• v.20 no.2
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• pp.288-299
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• 2014

Purpose: The purpose of this study was to investigate the current status of the 3+1 curriculum implementation of nursing college in transition from a three-year to a four-year nursing education system. Method: This study employs a triangulation study including a questionnaire survey and a focus group interview. The data collected from 34 nursing colleges were analyzed using SPSS/WIN 21.0 program and the interview data(9 department chairs of nursing colleges) were analyzed using qualitative content analysis. Results: The important results are as follows; Many colleges applied academic performance as student selection standards. Factors in students' satisfaction are acquiring the bachelor's degree and a lot more relaxed college life. Factors in students' dissatisfaction are anxiety about national nursing exam and absence of college's own specialized programs. Main points of 3+1 course policy making are strengthening character education and core-fundamentals education in nursing. After qualitative contents analysis, three management-related subjects and 7 sub-subjects emerged. Three subjects were the effects of the 3+1 course running, the difficulties in management and how to run the 3+1 course effectively. Conclusion: From the results of this study, we concluded with some practical implications for the 3+1 course running for reformed nursing schools.

• Journal of the Korean Home Economics Association
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• v.37 no.6
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• pp.23-40
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• 1999

The aim of this study was to analysis the transformation of family ethics as appeared in Korean history. The contents of this study consist of two parts: literature reviews on the specific features of family ethics with lived history from the period of the Three States to 1950 decades and a survey research on family ethics and its transition after 1950 decades. For the latter, Questionnaires were distributed to the different each generations, from which 1194 data were obtained. The results can be summarized as follows: The transition of thought such as Buddhism, Confucianism and the change of economics condition are found to have impact on the family ethics in Korea. In contemporary history, The Korean War(6 ${\cdot}$ 25) had great influent on the change of the family ethics. Recently the conflict among the family members and family problems are influenced by the valiables such as generation and sex, especially with the changes of consciousness of feministic perspective. More over, while only miner change had appeared in Family Ethics during the society still remained in Eastern Value orientations before Cho-seon dynasty, the transformation Family Ethics seems to be the greatest with the cultural shock by the introduction of the Western Values depending on the religions and locality. Nevertheless, family-Centered orientations and confucianism(Hyo) have continued to remains as relatively important values.

• Transactions of the Korean Society of Mechanical Engineers A
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• v.29 no.9 s.240
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• pp.1235-1242
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• 2005

A district heating(DH) system supplies environmentally-friend heat and is appropriate for reduction of energy consumption and/or air pollutions. The DH transmission pipe, composed of supply and return pipes, has been used to transmit the heat and prevent heat loss during transportation. The two types of pipes are operated at a temperature of $75\~115^{\circ}C\;and\;40\~65^{\circ}C$, respectively, with an operating pressure of less than 1.568MPa. The objectives of this paper are to systematize data processing of transition temperature and investigate its effects on fatigue life of DH pipes. For the sake of this, about 5 millions temperature data were measured during one year at ten locations, and then available fatigue lift estimation schemes were examined and applied to quantify the specific thermal fatigue life of each pipe. As a result, a relational database management system as well as reliable fatigue lift evaluation procedures is established for Korean DH pipes. Also, since the prototypal evaluation results satisfied both cycle-based and stress-based fatigue criteria, those can be used as useful information in the future fer optimal design, operation and energy saving via setting of efficient condition and stabilization of water temperature.

• Journal of Korea Water Resources Association
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• v.35 no.5
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• pp.583-595
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• 2002

The purposes of this study are to perform the management and monitoring of droughts for Mokpo area via the monthly Palmer index(PDSI), the data is obtained from the Mokpo meteorological station, and the used data are in the period of 1906 to 1999. Monthly Palmer index is classified into 7 stochastic classes and its dynamic change of monthly transition probability estimated by Markov chain is investigated. We also estimate the steady state probability of the classified PDSI. The 4th class shows the highest frequency of 49.6% out of 7 classes and the 7th class which is the most extreme drought show that a stochastic transition probability is more or less larger than an empirical one. Also, we found that the monthly steady state probability could be used for the forecasting of changing pattern of drought magnitude for the study area.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2004.10a
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• pp.304-316
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• 2004

When new services are introduced, one of the drivers for market performance of them is the interactions among existing and new services. They are characterized by the substitution or complementary effects among existing and new service or the cannibalization of existing services by new services. This paper analyzes these issues in the telecommunications service industry context. To analyze them, a simple graphical tool or State Transition Diagram(STD) is developed and used. The diagram helps to clearly represent and explain the substitution, complement and cannibalization impact. Then, using the face-to-face survey of 1,200 people, a new wireless internet access service or WiBro is analyzed to identify the substitution/complement and cannibalization impacts in relation with the other competing services. Additionally, the important factors explaining customer subscription and substitution behavior are identified. The analysis results indicate that males, students or on-line game users are more likely to subscribe WiBro. Also, among the potential WiBro subscribers, customers who are less satisfied with the existing fixed line broadband internet access services are more likely to stop subscribing the fixed line service, which implies substitution by a new service. Additionally, this raises the issue of cannibalization if the existing and new services are provided by the same company. In fact we find the cannibalization effect is more serious for the cost sensitive group. We believe that our tool, approach, analysis results and their implications would be very helpful to devise a winning strategy for the new services in the highly uncertain telecommunications business environment.

• Journal of the Korean Institute of Educational Facilities
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• v.27 no.6
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• pp.3-12
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• 2020

Like most OECD countries, Korea is experiencing a decline in population and demographic changes, deterioration of public facilities, and limited investment in public facilities maintenance due to low economic growth and increased welfare budgets. In this case, not only the inconvenience of using the public facilities can lead to the occurrence of an accident due to the damage of the facilities. However, as the importance of the management of public facilities has not been recognized yet, new policies are being promoted. Korea is expected to reduce the total population since the late 2020s, and there will be a large difference in population reduction between the cities, towns, and towns within the same administrative districts. Therefore, it is necessary to change the management policy regarding the change in demand of public facilities due to population change such as population decrease and aging. Accordingly, this study analyzes the management policies and actual conditions of public facilities in Korea, and suggests the implications for public facilities management by analyzing Japan's public facilities management policies that faced population change and deterioration of public facilities before Korea. The key change in Japan's public facilities management policy is the transition from new to maintenance, which has managed public facilities in terms of existing safety management and asset management.

• Proceedings of the KSR Conference
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• 2011.10a
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• pp.2205-2216
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• 2011

Governments seek to advance public industry had planed to decreased by 50% of KORAIL management deficit in 2010, The transition to a profit in 2012. In addition. The government will not achieve the goal by 2010, management announced plans to review the case, and privatization. Office of unprofitable station and vehicle maintenance, maintenance work to make cost savings through outsourcing hed discussed how to create KORAIL advancement. April 2011 the government, "A study on th Efficiency of Conventional Railway Infrastructure Maintenance R&D Report" progresses, conventional railway infrastructure maintenance has focused attention on the field. However, the general maintenance of railway facilities without the knowledge and safety awareness, as compared to foreign railway personnel, and productivity has pointed out the contradiction. Economy and efficiency of the railway in order to pursue a public awareness and safety and professionalism is required. In this study, the conventional railway infrastructure maintenance in accordance with Facts would like to introduce efficiency measures.

• Journal of the Korean Society for information Management
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• v.4 no.1
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• pp.47-86
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• 1987

The purpose of this study is to present an effective automatic indexing method of Korean texts based on statistical criteria. Titles and abstracts of the 299 documents randomly selected from ETRI's DOCUMENT data base are used as the experimental data in this study the experimental data is divided into 4 word groups and these 4 word groups are respectively analyzed and evaluated by applying 3 automatic indexing methods including Transition Phenomena of Word Occurrence, Inverse Document Frequency Weighting Technique, and Term Discrimination Weighting Technique.