• Management & Information Systems Review
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• v.38 no.2
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• pp.67-81
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• 2019

In accordance with K-IFRS 1109, financial instruments are classified to amortized cost (AC), fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVPL). And disposal gains are prohibited to be recirculated for net income when FVOCI financial instruments would be sold in the future, so-called recirculation prohibition. This research investigates whether accumulated other comprehensive income of available-for sale financial assets(AFS) under K-IFRS 1039, could affect reclassified amounts to the FVPL securities from the AFS securities. Also, this study investigates the effects of the reported income on the reclassified FVPL, because CEOs are likely to try earnings management when net income is predicted to be less than target or is low, comparing other firms. As a result of empirical analysis, first, I find that accumulated other comprehensive income of the AFS has a positive impact on the reclassified FVPL. Second, level of reporting income has no significant impact on the reclassified FVPL. Third, interaction effects are significantly positive on the firms which have more other comprehensive income and less level of reported income. Fourth, the effects of the bank and securities are more distinct than those of the manufactures. This study is the first research to investigate earnings management through AFS at the timing of the first adoption of K-IFRS 1109. Empirical results of this study provide evidence of earnings management on the reclassification of FVPL which gives meaningful implications to regulators, academic researchers and auditors.

• The Korean Journal of Air & Space Law and Policy
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• v.33 no.2
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• pp.291-314
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• 2018

In recent 3 years, Korea's low-cost airlines have expanded their areas of passenger transportation not only to domestic market but also to Japan, China, Southeast Asia and US territory as a total of 6 companies (8 airlines including small air operation business carriers). Currently, three more airlines have filed for air transportation business certification as future low-cost carriers, and this expansion is expected to continue. To cope with the aggressive airline operations of domestic and foreign low-cost carriers and to enhance their competitiveness, each low-cost airline is taking a number of strategies for promoting cabin service. Therefore, the workload of the cabin crew is increased in proportion to the expansion, and the fatigue directly connected with the safety task performance is increased. It is stipulated in the Enforcement Regulations of the Korea Aviation Safety Act that at minimum, one cabin crew is required per 50 passenger seating capacity, and all low cost carriers are boarding only the minimum cabin crew. Sometimes it is impossible for them to sit in a floor level emergency exit for evacuation, which is the main task of the cabin crew, and this can cause confusion among evacuating passengers in the event of an emergency. In addition, if one of the minimum cabin crew becomes incapacitated due to an injury or the like, it will become a serious impediment in performing emergency evacuation duties. Even in the normal situation, since it will be violating the Act prescription on the minimum cabin crew complement, passengers will have to move to another available airline flights, encountering extreme inconvenience. Annex 6 to the Convention on International Civil Aviation specifies international standards for the determination of the minimum number of cabin crew shall be based only on the number of passenger seats or passengers on board for safe and expeditious emergency evacuation. Thereby in order to enhance the safety of the passengers and the crew on board, it is necessary to consider the cabin crew's fatigue that may occur in the various job characteristics (service, safety, security, first aid)and floor level emergency exit seating in calculating the minimum number of cabin crew. And it is also deemed necessary for the government's regulatory body to enhance the cabin safety for passengers and crew when determining the number of minimum cabin crew by reflecting the cabin crew's workload leading to their fatigue and unavailability to be seated in a floor level emergency exit on low cost carriers.

• The Korean Journal of Archival Studies
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• no.35
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• pp.41-91
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• 2013

There have been numerous steps of growth in policy system since the legal systemization through the enactment of Information Disclosure of public institution Act in 1996 and Records Management of public institution Act in 1999 as well as infrastructure advancement led by government bodies, but it still shows insufficiency in some aspects of information disclosure system and records management. In particular, the issue of reliability on record information disclosed through information disclosure system is raised, and institutional base through the legal and technical devices to ensure the reliability are not well prepared. Government has attempted to enact laws and regulations to guarantee the public right to know through information disclosure and records management at government level, and establish the national system in a way that advances the infrastructure for encouraging the participation in state affairs and utilization of national record information resources. There are limitations that it lacks internal stability and overlooks the impact and significance of record information itself by focusing upon system expansion and disclosing information quantatively. Numerous record information disclosed tends to be falsified, forged, extracted or manufactured by information disclosure staffs, or provided in a form other than official document or draft. In addition, the disclosure or non-disclosure decisions without consistency and criteria due to lack of information disclosure staff or titular supervising authority, which is likely to lead to societal confusion. There are also frequent cases where the reliability is damaged due to voluntary decision, false response or non response depending upon request agents for information disclosure. In other cases, vague request by information disclosure applicant or civil complaint form request are likely to hinder the reliability of record information. Thus it is essential to ensure the reliability of record information by establishing and amending relevant laws and regulations, systemic improvement through organizational and staff expertise advancement, supplementing the information disclosure system and process, and changing the social perception on information disclosure. That is, reliable record information is expected to contribute to genuine governance form administration as well as accountability of government bodies and public organizations. In conclusion, there are needed numerous attempts to ensure the reliability of record information to be disclosure in the future beyond previous trials of perceiving record information as records systematically and focusing upon disclosing more information and external development of system.

• The Korean Journal of Archival Studies
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• no.35
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• pp.3-40
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• 2013

Establishment and expansion of a FOI regime is a fundamental basis for modern democracy. Informed decisions and supports by the people are critical to establishment of democratic institutions and policies. The best tool to make informed decisions and to ensure accountability is the FOI. For effective FOI, good records management is necessary requirement. This paper observes and analyses the development of the FOI in the U.S., the Open Government policy, and the government records management reforms under Obama Administration to search viable solutions for Korean FOI and public records management reforms. Major revisions and advancement of the FOIA in the United States are examined, especially the revision of the FOIA as the OPEN Government Act of 2007. The FOIA revision enhanced greatly the freedom of information in the U.S. including the establishment of an independent FOI ombudsman by the Congress. The paper also discusses the Presidential memoranda on the Open Government and the FOI by President Obama, the following directives, Presidential memorandum on government records management and the Government Records Management Directive. Major contents of the directives, plans, and achievement are summarized and analysed. Finally, this paper compares the government records management reforms under former President Roh Mu Hyun with the Obama's reform drive. The comparison found that major difference in the "top-down" government records reforms are the difference in democratic institutions such as weak congressional politics, strong bureaucratic obstacles, and relatively weak social and professional supports for the reforms in Korea, while these reforms were similar in terms that they were driven by insightful political leaders. Independent FOI ombudsman and national records administration are necessary for such democratic reforms.

• Korean Journal of Environment and Ecology
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• v.35 no.5
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• pp.558-568
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• 2021

Poor supervision and tourism activities have resulted in forest degradation in islands in Korea. Since the southern coastal region of the Korean peninsula was originally dominated by warm-temperate evergreen broad-leaved forests, it is desirable to restore forests in this region to their original vegetation. In this study, we identified suitable areas to be restored as evergreen broad-leaved forests by analyzing the environmental factors of existing evergreen broad-leaved forests in the islands of Jeollanam-do. We classified forest lands in the study area into six vegetation types from Sentinel-2 satellite images using a deep learning algorithm and analyzed the tolerance ranges of existing evergreen broad-leaved forests by measuring the locational, topographic, and climatic attributes of the classified vegetation types. Results showed that evergreen broad-leaved forests were distributed more in areas with a high altitudes and steep slope, where human intervention was relatively low. The human intervention has led to a higher distribution of evergreen broad-leaved forests in areas with lower annual average temperature, which was an unexpected but understandable result because an area with higher altitude has a lower temperature. Of the environmental factors, latitude and average temperature in the coldest month (January) were relatively less contaminated by the effects of human intervention, thus enabling the identification of suitable restoration areas of the evergreen broad-leaved forests. The tolerance range analysis of evergreen broad-leaved forests showed that they mainly grew in areas south of the latitude of 34.7° and a monthly average temperature of 1.7℃ or higher in the coldest month. Therefore, we predicted the areas meeting these criteria to be suitable for restoring evergreen broad-leaved forests. The suitable areas cover 614.5 km², which occupies 59.0% of the total forest lands on the islands of Jeollanamdo, and 73% of actual forests that exclude agricultural and other non-restorable forest lands. The findings of this study can help forest managers prepare a restoration plan and budget for island forests.

• Journal of Food Hygiene and Safety
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• v.36 no.1
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• pp.60-67
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• 2021

In this study we investigated pesticide residues on herbs and spices disrtibuted in the Incheon Metropolitan area. A total of 112 samples were purchased from off-line and on-line markets from January to October 2020. In accordance with the implementation of the Positive List System (PLS), the proper usage of pesticides is now being enforced. It is assumed that unregistered pesticides are being used on herbs and spices due to the low number of registered pesticides in the agricultural industry. Pesticide residue levels were not detected in 99 samples but 11 kinds of pesticides in 6 samples (13 times) exceeded the MRLs. The pesticides that were used in accordance with the PLS were Diazinon, Diethofencarb and Pyridalyl. However, unregistered pesticides were on the herbs and spices. Therefore, it is necessary to educate producers of herbs and spices on the appropriate use of pesticides. It is also necessary to establish MRLs on herbs and spices.

• Journal of Wetlands Research
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• v.24 no.4
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• pp.224-255
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• 2022

This study was carried out to examine the changes in vascular flora in the first and second surveys targeting 32 outstanding forest wetlands in Jeonnam area including Gwangju metropolitan city, and based on this, establish a future monitoring system and effectively manage the excellent forest wetlands. The survey investigated the area seasonally every 4-5 years from 2015 to 2021. The change of flora of 32 excellent forest wetlands in Jeollanam-do increased from 103 families, 311 genera, 496 species, 16 subspecies, 38 varieties, 6 varieties, 556 taxa, to 111 families, 362 genera, 599 species, 16 subspecies, 51 varieties, 8 varieties, 674 taxa. Remarkable plants such as Red list and plants endemic to the Korean Peninsula increased also. However, Nepeta cataria and the like are exterminated locally, so an in situ and ex situ conservation strategy must be established. In the case of plants categorized according to wetland preference, the distribution ratio of such wetland plants slightly decreased and the distribution ratio of such terrestrial plants lightly increased for absolute wetland plants. It is necessary to prepare countermeasures for the terrestrialization of forest wetlands and to develop research techniques that can distinguish boundaries. In addition, the forest wetland should be systematically managed and supervised by designating it as a Forest Genetic Resources Reserve that can effectively conserve it.

• (The) Research of the performance art and culture
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• no.18
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• pp.171-199
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• 2009

This paper started with my effort to find connections between Empty Hands, which was put on the stage at the Mime House in Chuncheon, Gangwon Province, and Jindo Ssitgimgut. The mimist Yu Jin-gyu(58) adopted so many elements from Jindo Ssitgimgut for his performance that I felt that it was the pantomime version of Jindo Ssitgimgut. Of course, the pantomime took the form of gut based on shamanism in terms of story. Watching the pantomime, I once again saw the possibility of developing Korea's cultural archetypes into cultural contents. Helen Lannaghan, the art director of London International Mime Festival of 2005, saw his performance at the conference of Chuncheon International Mime Festival and invited it to the London International Mime Festival praising that it's full of Korean elements, minimalist, and modern at the same time. In fact, Empty Hands, which boasts great harmony among the Korean objet, Oriental thoughts, Samulnori, and Western contemporary mime, was invited to many foreign festivals including the Mimos International Mime Festival in 2000, Polish International Mime Festival in 2001, Mongol's International Mime Festival in 2002, and Belgium's International Mime Festival in 2003. In addition, it's recognized for its artistic values and had a chance to shine in another international setting at the London International Mime Festival whose reputations have been worldwide. All those achievements are the result of Yu's constant effort to reflect Korean elements through his movements. What I saw in his pantomime was the possibility that plays based on Korea's cultural archetypes such as Jindo Ssitgimgut could play an important role as a global content of performance culture. Pursuing the possibility further, I analyzed the factors that brought the worldwide recognition to Empty Hands and searched for the ways to create solid storytelling with Jindo Ssitgimgut and make a huge hit on the international stage. It should be noted once more that the pantomime Empty Hands launched Korea's unique performance culture to the world stage by making great use of the traditional Korean cultural contents.

• (The) Research of the performance art and culture
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• no.25
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• pp.5-30
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• 2012

I. Identity of Yeonsegeuk as total arts. The purpose of the thesis is to arrange the identy of Yeonsegeuk(Kino-Drama) which is theatre or film. The process of study is tried to discuss on the aethetic of Yeonsegeuk. II. Appearance of Yeonsegeuk and negative disputation of yeonsegeuk The first imported Yeonsegeuk from Japanese in Korea is made by the group of Mizuno Ganggetsu(水野觀月) on Oct. 16. 1915 at Pusan and also to run in Seoul at Hwanggeumgwan. The first of Korean Yeonsegeuk is by Kim, Dosan, a leader of Singeukjwa(theare group) on Oct. 27. 1919 at Danseongsa. Before the liberation of Korea from Japan all made korean Yeonsegeuk are 28 works. III. Dramatic form of Yeonsegeuk I study on the relation between Yeonsegeuik and Sinpageuik(new theatre of modern drama in 1920's). I find that Yeonsegeuik admitted the thechnics of the Sinpageuik and the contents. If We think that the theatre is synthetic art which genealize all arts, we can insist that the Yeonsegeuk is valued the total art as new performance to comply with film art to theatre. Conclusionly Yeonsegeuk is called 'Expanded Theatre' as the new performance which must be dicussed in the view of total art. VI. Discussion on the the aethetic of Yeonsegeuk When we compare the structure of film with the structure of theatre, we can't find a diffrent element between the structure of two art in art semiotic. But we find a fact that film art has special elements in mechanics character which are camera working and motage. These technics influence on the audience's mind. It is different point between Japan and Korean's Kino-drama and Germany's that is to admit the aethetic of total art or not. V. Yeonsegeuk as new performance During Korean modern times Kino-drama was first a kind of total art with stage and screen. But it is regretable that Kino-drama didn't have the background of theory which discourse on the comprehension of total art. As the result Kino-drama bring the confusion of argument that Kino-drama is total art or expanded theatre. This confusion will be disputed on film art as performing arts or future art as expanded film and total art.

• Journal of the Korean Institute of Landscape Architecture
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• v.49 no.1
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• pp.1-18
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• 2021

This study was intended to present measures for the improvement of the apartment house landscaping supervision system by examining the adequacy of landscaping supervision, which is aimed at improving the quality of landscape plants and facilities in apartment house landscaping sites. Additionally, this study aims to identify the problems occurring in the process of the performance of landscaping supervision and to provide the evidence for legislative activities and revision of the laws currently being pushed forward for the mandatory deployment of apartment house landscaping supervision personnel. The results of the analysis showed that no landscaping supervision personnel was deployed to apartment complexes with less than 1,500 households and that the landscaping comprised 19% to 46% of the entire construction process. The civil engineering firm performed the landscaping supervision, which made it impracticable to fully focus on the construction quality in the field of landscaping. The quality control in terms of landscape plants revealed differences in quality control, depending on the competence and experience of the civil engineer supervising the personnel, where the landscaping supervision personnel was not deployed. The apartment houses landscaping supervision activity index was analyzed, and the results showed that the supervision activity index for apartment house A was 72.0, B was 70.4, and apartment houses C to G ranged from 38.7 to 46.9, which suggested that the difference in quality control, process control, and technical support affected the construction quality and occurrence of defects.The improvement of landscaping process quality control and process management will be carried out more smoothly and the rate of defects will be drastically reduced if the landscaping supervision personnel placement threshold is lowered from 1,500 households to 300 households in complexes. The results of this study are expected to be useful in promoting and re-establishing the landscaping industry based on the improvement of construction quality in the field of landscaping in connection with the construction of apartment houses.