• Journal of the Korea Society of Computer and Information
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• v.5 no.3
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• pp.192-200
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• 2000

This paper is the work connected with accounting and culture. The purpose of this study is to examine how Korean accountant groups have cultural characteristics and ethics level compared with non-accountant groups. The results of this paper show that power distance, uncertainty avoidance, masculinity and feminity, long-term and short-term oriented differences compared with accountant groups between non-accountant groups. This paper is about accounting and korean culture would utilize useful data accounting practice and accounting standard establishment and accounting education.

• Journal of Korean Philosophical Society
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• v.105
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• pp.95-126
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• 2008

We are all too aware of the ravages of scientific misconduct in the Korean academic community. Plagiarism and fabricated research have become an important issue after many figures such scientist Hwang Woo-suk, former Education Minister Kim Beong-joon and former Korea University President Lee Phil-sang were involved in research ethics scandals. Recent case of falsified data is the instance of Seoul University investigator Hwnag Woo-suk admittted full responsibility for the fabrication and use of false data in a paper published in 2005. Another important lessons learned by Hwang case were that the need of international accepted standards about research misconduct, the matter of authorship, proper allocation of credit, respect for human subjects in scientific research and conflict of interests. And Education Minister Kim Byong-joon have drawn the attention of the general public to the issue of self-plagiarism. Important lessons learned by Kim case were that the need of clear criteria on what is considered plagiarism and historical application. Most recently, Korea University president Lee Phil-sang plagiarized his pupils' academic work. Important lessons learned by Lee case were that the need of after penalty about research misconduct, research mentoring, and desirable whistleblowing. And I suggested three major lessons learned by synthesized review. The fist is the need of public system and institution, the second is the role of media, and the third is the need and direction of research ethics education. The government, universities and research centers are aware of the matters and lessons learned about reseach ethics of Hwang, Kim and Lee cases. And they suggest to set up education programs, guidelines and institutional measures for research ethics.

• Korean journal of communication and information
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• v.74
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• pp.7-37
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• 2015

The study explores how the discourses on game addiction, which emphasize diligence and sincerity for labor and self-control, and professional gamers, who are trapped in pleasures of playing games in the virtual world, cohabit in Korean society. Progamers have grown from entertainment industry enlarged along with the current of the economic 'postmodernization,' mentioned by Hardt and Negri(1997; 2001; 2004). Hardt and Negri have elaborated on the economic postmodernization with the notion 'immaterial labor,' which blurs the line between economic (instrumental) actions and humane qualities as well as pertains to the potentiality of resistant practices against the power of modernity. From this perspective, progamers' labor is understood as 'affective labor,' an aspect of immaterial labor with the potentiality of resistance. However, meticulous examination of progamers' labor in this study reveals that progamers control their affects systematically, strategically, and rationally for their materialistic success. Progamers, while performing postmodern mode of labor, are subordinate to modern work ethics, which lead them to lose the potentiality of resistance. Consequently, while the discourses on game addiction and progamers outwardly form sharp contrast to each other, the two indeed are placed in tandem in the vein of modern work ethics of Protestantism.

• 한국사회정책
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• v.20 no.2
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• pp.69-96
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• 2013

This paper is to critically review the economic reasoning of non-sustainability of welfare state due to its intrinsic incentive problems and to see how the nordic welfare state responds to them. The welfare state as a political design of state to pursue equality has social insurance as its main economic function. It survives market failure of private insurance to contribute to human capital investment and industrial restructuring. The universal tax-financed welfare state, however, has the problem of tragedy of commons such as reduced work incentive and work ethics. But, the existing nordic welfare state overcomes it through employment-focused policy arrangements, maintenance of work ethics and benefits moral, incentive mechanism of wage-compression, public educational investment and its complementation with social security. The Nordic model shows that problems of incentive and moral are not about those of theory and reasoning, but about their reality which policies and institutions could respond to.

• Journal of Distribution Science
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• v.15 no.5
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• pp.49-52
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• 2017

Purpose - To improve and strengthen existing publication and research ethics, KODISA has identified and presented various cases which have violated publication and research ethics and principles in recent years. The editorial office of KODISA has been providing and continues to provide advice and feedback on publication ethics to researchers during peer review and editorial decision making process. Providing advice and feedback on publication ethics will ensure researchers to have an opportunity to correct their mistakes or make appropriate decisions and avoid any violations in research ethics. The purpose of this paper is to identify different cases of ethical violation in research and inform and educate researchers to avoid any violations in publication and research ethics. Furthermore, this article will demonstrate how KODISA journals identify and penalize ethical violations and strengthens its publication ethics and practices. Research design, data and methodology - This paper examines different types of ethical violation in publication and research ethics. The paper identifies and analyzes all ethical violations in research and combines them into five general categories. Those five general types of ethical violations are thoroughly examined and discussed. Results - Ethical violations of research occur in various forms at regular intervals; in other words, unethical researchers tend to commit different types of ethical violations repeatedly at same time. The five categories of ethical violation in research are as follows: (1) Arbitrary changes or additions in author(s) happen frequently in thesis/dissertation related publications. (2) Self plagiarism, submitting same work or mixture of previous works with or without using proper citations, also occurs frequently, but the most common type of plagiarism is changing the statistical results and using them to present as the results of the empirical analysis; (3) Translation plagiarism, another ethical violation in publication, is difficult to detect but occurs frequently; (4) Fabrication of data or statistical analysis also occurs frequently. KODISA requires authors to submit the results of the empirical analysis of the paper (the output of the statistical program) to prevent this type of ethical violation; (5) Mashup or aggregator plagiarism, submitting a mix of several different works with or without proper citations without alterations, is very difficult to detect, and KODISA journals consider this type of plagiarism as the worst ethical violation. Conclusions - There are some individual cases of ethical violation in research and publication that could not be included in the five categories presented throughout the paper. KODISA and its editorial office should continue to develop, revise, and strengthen their publication ethics, to learn and share different ways to detect any ethical violations in research and publication, to train and educate its editorial members and researchers, and to analyze and share different cases of ethical violations with the scholarly community.

• 재활복지
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• v.17 no.4
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• pp.197-219
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• 2013

The aim of this study was to examine self-efficacy and work ethic on the moderating effect of retraining program for personal assistants to influence job environments and job satisfaction. The data were obtained from 330 personal assistants working at the Personal Assistance Association of Gyeonggi-do. The data were analyzed using the Structural Equation Modeling with relative effect analysis. The result of this study showed that self-efficacy and work ethics should have an impact job environments and job environments should have a positive impact job satisfaction. The retraining program for personal assistants showed a moderating effect on the relationship between work ethics and job environments. However, the findings did not support the moderator effect on the retraining program for personal assistants in the relationship between self-efficacy and job environments. Using these findings, social work administration agency, in particular, can be guided in terms of human resource management under social work administration.

• Industry Promotion Research
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• v.5 no.4
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• pp.39-53
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• 2020

With the recent increase in the demand for corporate trust based on transparency in accounting, such as management disclosures and autonomous management disclosures for Social Innovative Enterprises, the duties of Social Innovative Enterprises on accounting and tax affairs have become important. This study looked at the effects of NCS accounting, audit and tax functions on the sustainability of Social Innovative Enterprises, which have not been studied. In particular, issues such as management disclosures and adequacy of financial statements depend on how ethically the accounting officer performs the work. Accordingly, we looked at the intermediation of accounting ethics held by the person in charge of accounting in relation to the sustainability of the NCS accounting, audit and taxation functions. The research subjects surveyed 500 people in charge of accounting at 50 social innovation companies, including social enterprises established in special cities and metropolitan cities such as Seoul and Busan, as well as social cooperatives. A path analysis was conducted with 372 valid questionnaires. As a result of the analysis, NCS accounting, audit and tax functions have a significant impact on both economic value and social value and environmental value, which are the sustainability elements of Social Innovative Enterprises. It was also found that NCS accounting, audit and tax affairs had a significant impact on accounting ethics, and accounting ethics had a significant impact on social and environmental values, excluding economic values. In addition, accounting ethics were found to have a mediated effect between NCS accounting, audit and taxation functions and the sustainability elements of Social Innovative Enterprises. In particular, the relationship between NCS accounting, audit and tax affairs and social value was found to be completely mediated.

• Journal of Fashion Business
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• v.17 no.3
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• pp.1-14
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• 2013

This study is about the evaluation of the color arrangements of working clothes that are harmonized with working environment and assist in the protection of workers in industrial sites. This study attempted color arrangement design with the intention of giving order to the colors of working environment and working clothes so as to help improve the safety of work and the management aspects including human resource management, efficiency improvement, and the practice of business ethics. The study method consisted of literature research, empirical research, and evaluation research. The literature research performed theoretical examination about colors, industrial safety, and visibility. Three actual outdoor work sites in the machine industry were chosen and pictures were taken at 20-30 m from workers. The background colors of the work environment of each work site and the colors of the working clothes that were actually worn were analyzed through color values measured with a color-difference meter(CR-400). As a result, it was found that between value and chroma which affect visibility, color arrangement based on differences in chroma could be a greater influence than color arrangement based on differences in value. The results of this study could assist the integration of color schemes among working environment colors, people and working clothes by suggesting color arrangements with improved visibility that are applicable to the working clothes of domestic machine manufacturers that are playing a pivotal role in domestic industries and by presenting appropriate guidelines.

• 한국문화재보존과학회:학술대회논문집
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• 2004.10a
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• pp.25-32
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• 2004

All the works including sculpture created by modern artists contain a message that represents both the ideas and spirit of an era. We are entrusted with the responsibility of transmitting to future generations modern art in as nearly as perfect condition as possible. Thus despite the challenges we face in preserving modern art, we are obliged to conserve it. Especially, outdoor sculpture can be considered as not only works of art themselves, but also a public art. The work of contemporary sculptors often refers to the complexity of social relationships between the art and the public space, so that the public space tends to include the actual public in the art. The conservator at this point needs to preserve tile concept of the public art which is incorporated in the public participation in the sculpture, in addition to the materials of the sculpture itself. Once the sculpture is damaged, it will need restoration. Restoration may be essential to prevent further deterioration, or it may be necessary in order to make an object usable again. It is difficult to generalize about restoration because, as with preventive treatment, the acceptable degree of intervention varies from one discipline to another The degree of treatment including restoration may depend on such variables as available resources, the future use of the object, and the needs of the particular discipline to which it belongs. When conservators start to treat artworks or during the treatment, they will face many moments where they have to make a choice. Codes of ethics are necessary in order to provide a basis for making choices. Even though ethics have always been subject to change depending on an era or culture, the ethics subject will be much easier to reached an agreement on than one involving aesthetic value. The aesthetic value will be one of the most prominent factors for defining the damage: even minor loss of parts or discolouration can be considered as fatal damage for artworks. Sometimes, an alteration of the appearancecould be intended by the artist himself so that the artist's intention could be important factor for judging the damage of artworks. But, modern hermeneutic theories show that the artist's intention cannot be the only factor for consideration, so that the interpretation and application of artist's intent should be an interdisciplinary task regarding distinctive social and cultural backgrounds.

• Journal of the Korea Fashion and Costume Design Association
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• v.20 no.1
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• pp.17-28
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• 2018

This study reviewed corporate social responsibility activities of fashion companies and discussed strategies of social enterprises. The research was conducted on 6 Korean fashion companies with sales over KRW 1 trillion as of the end of the term in 2015. Corporate social responsibility activities of each company were investigated from economic, social and environmental viewpoints. The results of this study were as follows: First, each company promoted win-win growth, co-existence management, transparent management and ethics management through economic activities. They pursued win-win growth and co-existence management, which aimed to respect and grow with their partners. Also, they ensured transparent management and ethics management to show their moral management. Second, each company conducted various social contribution programs as part of their social activities. Through the programs, they made donations, supported welfare and culture, and practiced voluntary work, local activities, training and equal opportunities. Third, as for environmental activities, each company tried to protect nature through various activities such as donation to environmental organizations, environmental cleanup activities, environmental management from production to disposal, reuse, eco-friendly system, environmental volunteering, etc. Articles on fashion companies' social responsibility activities have an influence on boosting their attitude and image towards businesses.