• Korean Journal of Heritage: History & Science
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• v.52 no.2
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• pp.106-121
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• 2019

Sustainable development in society has become the center of focus in many fields such as industry, environment, health, culture, etc. Considering that the concept of heritage involves understanding it as a 'resource' to improve the quality of people's lives, sustainability is an important goal that heritage policy has to achieve. Adopting the definition of sustainability in the 1987 Brundtland Report, this paper defines the concept of sustainability with respect to heritage, as well as their respective roles. Following that, three action principles are presented: value-based conservation, rational decision-making, and community involvement. Two cases demonstrating how the three principles should be practiced in managing change are then illustrated. Considering that heritage can play its role as a resource once its significance is protected, this paper argues that value-based rational decision-making is of paramount importance and the first principle. Conservation aims to manage change by practicing a cyclic process of value identification, value sustaining, and value dissemination. Therefore, this paper argues that all processes should be connected in the context of heritage values. A rational decision-making process practicing value-based conservation is then suggested. This paper argues that rational decision-making can only be practiced once values are identified by objective criteria and managed by rational judgment upon impact assessment. Community involvement, the third principle, is necessary to realize value-based conservation and rational decision-making. Recognizing that a community is a beneficiary of heritage and a creator of a beneficial process at the same time, it discusses the role of community and the importance of this role in policies for the sustainability of heritage. This paper concludes with a set of recommendations to improve policies after examining the two decision-making cases.

• Korean small business review
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• v.42 no.2
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• pp.1-22
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• 2020

This paper examines the effect of the adoption of international financial reporting standards(IFRS) on the financial reporting of SMEs. As IFRS is principle-based, management's discretion is needed to reflect the economic substance of transactions, and a sound internal accounting infrastructure is needed to support the judgment process. In the case of SMEs, the internal accounting infrastructure is not well established, which makes it difficult to apply principle-based accounting. The survey analysis of 132 small and medium-sized business accounting managers listed in the domestic stock market showed that the reliability of financial statements has increased due to the introduction of IFRS. In particular, SMEs perceived their financial statements as being more reliable after the adoption of IFRS than midsize companies. However, it was found that the costs and risks from the preparation of financial statements have increased significantly, and conflicts between auditors and supervisory authorities related to the application of the principles have increased. In particular, midsize companies felt the increase in conflict with auditors and supervisory authorities bigger than small companies. As for the practical difficulties in applying IFRS, both small and medium-sized companies have difficulty in interpreting the standards and lacked guidelines. In order to resolve these difficulties, it is necessary to enhance the function of Q&A by the Korea Accounting standard board(KASB) or Financial Supervisory Service(FSS). In conclusion, the reliability of the financial statements of SMEs has improved with the introduction of IFRS. However, we believe that policy and institutional support is needed in order to have better financial reporting for SMEs.

• Journal of Digital Convergence
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• v.11 no.2
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• pp.159-165
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• 2013

This kind of case study suggests a way for future's accounting standards under the complicated situation of K-IFRS. A change of accounting standards causes a severely different performance between K-IFRS and K-GAAP. Further, the change affects the whole business of the financial companies. As the K-IFRS is not a rule based accounting standard but a principle based accounting standard, companies have to keep their internal system in detail. Likewise, companies can get their competitiveness in the field.

• Journal of Korean Philosophical Society
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• v.105
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• pp.27-47
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• 2008

불살생계를 제1계율로 내세우는 불교는 기본적으로 생명을 해치는 그 어떠한 행위도 용납하지 않는다. 따라서 원칙적인 입장에서는 사신(捨身) 행위에 해당하는 뇌사와 장기이식 등에 부정적인 입장을 견지한다. 그러나 현실적인 측면[적용의 융통주의]을 고려하면서도 본질적인 측면[원칙주의]을 간과하지 않는 불교의 자비와 중도주의적인 입장에 따른다면, 특수한 경우에 한해서 뇌사와 장기이식을 고려할 수도 있을 것이다. 즉 불교는 뇌사와 장기이식을 기본적으로 인정하지는 않지만, 자비의 원칙에 따라 어떤 상황에서는 엄격한 규제를 통한 제한적인 범위 내에서 뇌사와 장기이식을 허용할 수도 있다는 중도적인 입장을 취한다고 할 수 있다.

• Journal of the Korean Home Economics Association
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• v.40 no.10
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• pp.1-16
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• 2002

본 연구는 한국 영양사를 위한 급식경영관리교육의 필요성을 파악하고, 4년제 식품영양학과에 적용 할 수 있는 능력중심교육 원칙(competency-based education)을 응용한 급식경영관리 교육 모형 개발에 목적을 두고 있다. 본 연구는 각 분야의 급식경영전문가 설문조사$\longrightarrow$영양사 설문조사$\longrightarrow$4년제 대학 식품영양학과 교과과정 검토$\longrightarrow$급식경영관리 교육 모형 개발 등의 순으로 진행되었다. 급식경영전문가 설문조사를 통하여 한국영양사에게 필요한 47개 급식경영관리 수행능력을 결정하였으며, 이를 토대로 영양사 설문조사 (응답자수: 484, 회수율: 65%)에서는 위 수행능력의 중요도와 교육정도에 대한 영양사들의 인식을 알아보았다. 그 결과, 급식경영관리 수행능력이 현재와 미래의 영양사 업무수행에 있어 매우 중요하다고 인식하고 있는 반면, 교육은 불충분하다고 대답하였다. 교육 불충분의 이유로는 급식경영관리 분야의 과목 부족, 실무위주 교육의 부족 등을 지적하였다. 교과과정 검토 결과 61개 과목 중 8과목(13%)만이 급식경영관리와 관련된 과목으로 나타났다. 두 가지 설문조사 결과와 교과과정 검토 결과를 토대로 하여 본 연구에서는 능력중심교육 원칙을 응용한 급식경영관리 교육 모형을 개발하였다. 개발된 교육 모형은 급식경영관리 전문 교육가에 의해 실행 전 평가 및 검토를 거쳤으며, 내용구성, 적용성, 형식 분야의 평가 결과 모든 분야에서 5.0 만점의 평균 4.6점을 획득하여 한국 영양사의 효과적인 급식경영관리 교육과정 개발에 유용하게 쓰일 수 있을 것으로 기대된다.

• Review of KIISC
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• v.6 no.3
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• pp.115-124
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• 1996

시큐리티에 관한 국제적인 움직임은 ISO/IEC, OSI등의 국제적인 표준 활동외에도 OECD를 통하여 활발히 전개되고 있다. 본 고에서는 OECD와 정보 보호와의 관계 그리고 OECD 와 프라이버시,OECD와 시큐리티와 관련된 사항만을 집중적으로 발췌하여 소개하고자 한다. 특히 OECD의 ICCP의 활동, OECD Privacy 8원칙, OECD 시큐리티 9원칙, 그리고 각국의 대응 등을 중심으로 살펴보고자 한다.

• Journal of Information Management
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• v.33 no.2
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• pp.1-17
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• 2002

This paper investigates the user interface design principles and evaluation methods with the corresponding examples. Some of these principles are: 1) focus on the users and their tasks, not the technology; 2) consider function first, presentation later; 3) conform to the users' view of the task; 4) do not complicate the user's task; 5) promote learning; 6) deliver information, not just data; 7) design for responsiveness; and 8) try it out on users, then fix it. In addition, this paper deals with the general human computer interaction issues as the basis for introducing the user interface design principles.

• Journal of the Korea Convergence Society
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• v.13 no.4
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• pp.643-651
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• 2022

The mobile augmented reality(MAR) market is rapidly growing with following the sudden rise of the metaverse. However, research on improving user experience in mobile augmented reality environment is lacking. This study aims to develop the usability principles of an AR-based smartphone app. The research conducts following methods. 1)The characteristics of MAR were understood to identify usability elements of AR apps. 2)Usability principles were collected through analysis of case studies on the usability of AR and the 14 usability principles were developed through in-depth interviews with experts for the purpose of chunking. 3)To verify the 14 developed usability principles, evaluation items were composed based on the usability principles and usability evaluation survey was conducted. Consequently, significant differences were found in immersivity, presence, efficiency, satisfaction, playfulness and It was verified that the developed usability principle is useful in developing AR based smartphone apps. This study is meaningful in that it conducted the basic research of mobile AR usability principles

• Korea Trade Review
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• v.43 no.4
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• pp.89-110
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• 2018

This paper reviews the practical operations and exceptions to the independent principle by analyzing the leading cases of English documentary credit transactions. A bank's undertaking in L/C transactions differentiates between underlying contract and other contracts. The autonomy principle is the key principle governing L/C, but this principle may be connected with unfair (unjust) payment. English Law is strongly influenced by the developments in American Law in the case of fraud, but traditionally, British courts has been very reluctant to interfere in banks' independent undertaking under the L/C. The position of British case law relating to fraud is based on Sztejn. In practice, British courts recognize fraud as an exception to the autonomy principle in which the case is sufficiently serious to render it unjust to permit the beneficiary to receive payment. British case law has historically taken a narrow approach toward intervention in the independent principle of documentary credit. Therefore, innocent parties including beneficiaries are protected by these regulations regarding fraud.

• Journal of Science and Technology Studies
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• v.10 no.2
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• pp.143-174
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• 2010

How can a regulatory policy to address potential hazards be made legitimate in the face of scientific uncertainty? The precautionary principle has been gradually regarded as the most persuasive answer to this intricate question in Europe since the 1970s and generally recognized as a guiding principle in international environmental law. This principle, however, has often been subject to diverse concerns and criticisms due to its vague definition. This article tries to elaborate the precautionary principle while reviewing both the validity and unreasonableness of these criticisms over this principle. Then, this article explores the policy relevance of this principle by applying this elaborated definition to the concrete case of risk governance such as the risk assesment of food safety. In the end, this paper emphasizes the fact that the precautionary principle can be applied in the field of risk governance, refuting the argument that the precautionary principle is only a moral attitude or a political position.