• The Journal of Small Business Innovation
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• v.20 no.3
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• pp.1-17
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• 2017

There is a serious information asymmetry between internal managers and outside investors in the process during IPOs. One mechanism that mitigates this information asymmetry is a high quality auditor. Since prior research document auditors' effect on newly listed firms at the IPO year, what has not yet been revealed in previous studies is the behavior of firms and auditors after listing. In this study, we investigate (i) the firms tendency of contracting with Big N auditors, and (ii) the effect of Big N auditors on accounting quality after the years of IPOs. Using a sample of 7,678 (1,892 firm-years of after IPOs, and 5,786 control firm-years) KOSDAQ observations between 2002 and 2012, we find that the likelihood of contracting with Big N auditor lasts only for two years after IPO compare to that of non-IPO control years. Secondly, we find that the effect of Big N auditors on clients' earnings management lasts for a very short period after IPO. These findings suggest that although prior literature argue that Big N auditors reduce earnings management of their clients, at least the period right after IPO, it is not consistent. Our study contributes to the existing literature in several ways. First, we provide new evidences of firms' auditor selection decisions by investigating years after the listing. In second, as an evidence of accruals reversal, we document decrease in discretionary accruals after IPOs. Third, we find that there is not always a positive relation between Big N auditor and accounting quality by showing the insignificant Big N auditor effect after IPOs. Our results also suggest several implications to IPO related stakeholders. First, to IPO firms, we provide evidences that decisions of hiring auditors affect firms earnings. Also, lead IPO underwriters may consider how these decisions influence future performance. Second, investors may want to use information not only in the preofferings but also after public offerings. Our study insists that auditor hiring decisions affects their own welfare. Finally, accounting standard setters may find these results useful for evaluating how much discretion they should allow corporate managers to hire auditors. In addition, our result casts doubt on auditor designation.

• Journal of the Economic Geographical Society of Korea
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• v.18 no.1
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• pp.87-102
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• 2015

This study attempts to introduce the methodology for accounting real-time population distribution in the urban areas. For the purpose, we utilize the media user's time-space information from the media users' media diaries in the media panel survey databases. We analyze the space-time population rate for each activity space related with everyday urban lifes. Seoul has been selected as a case study area, since space-time information are relatively rich there, and thus the comparisons are available. The space-time population rates have been verified by the comparative analysis with the T-card results. We propose a real time population measurement method by combination of the space-time population rate with geographical data. The real time population of each activity space at each dong in Seoul has been calculated by multiplying the space-time population rates to the numbers of employer of three categories of activity spaces(residential, working, and commercial). By utilizing GIS, we visualize the results of two time points (3AM and 3PM) and then analyze the spacio-temporal characteristics of real time population distribution in Seoul. The Day time population distribution pattern shows strong relationships with the distribution of business and commercial activities, while the night time population distribution pattern can be explained by resident population distribution almost perfectly.

• Journal of the Korean Institute of Landscape Architecture
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• v.45 no.3
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• pp.54-65
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• 2017

The purpose of this study is to investigate the perception of landscape law and institutions and to provide basic data for improvement of landscape systems. Specifically, we analyzed the importance and achievement of various landscape systems, and examined the understanding and perception of government officers in landscape plan, landscape project, landscape agreement, landscape reviews and landscape committees, landscape ordinance, and landscape administration. The main results of the study are summarized as follows. 1. Overall, the landscape administration system was highly interested, and it was also positive about the utility of the landscape law and the landscape charter. As a result of analysis of the IPA, the landscape plan and the landscape policy plan need to be intensively improved. 2. The landscape plan is mostly used for the purpose of responding to the scenery review or complaint request, but about 10.8% of respondents said that they did not refer it at all, so it is urgent to make the contents of the landscape plan real and improve the performance. Although many officers thought that less than 18 months would be quite enough for landscape plans, but it is necessary to change this duration issue. 3. In order to improve landscape projects and landscape agreements, it seems that budget securing, experts, and promotional organizations should be improved first. 4. It is urgently necessary to enhance the understanding about overall landscape law and systems of landscape review committee in order to supplement the landscape review and the landscape committee. 5. Administrative support such as personnel recruitment is required for landscape ordinance and landscape administration, and it is also found that many officers also have a great burden in making subjective judgment as the person in charge. There could be a positive bias in the results of the study, because the survey was conducted only for public officials who participated in the education. But the result will be helpful to look at the overall tendency of the landscape system. I hope that it will help improve the landscape system in the future much more realistic.

• Journal of Agricultural Extension & Community Development
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• v.20 no.3
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• pp.777-822
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• 2013

This study attempts to elicit the organizational strategy and operational elements of community-based agricultural management bodies as new main farm management. We analyzed the newest discussion trend, cooperated community management, between Republic of Korea and Japan based on theory of organizing regional agriculture, and also researched on the organization management and business management about cooperated management of community. In this study, the main conclusion of the organizational strategy and operational elements of community-based agricultural management bodies are as following. i) The community-based agricultural management bodies is the cooperation managed individual agriculture resources as joint stock for purposing compound goal, an expansion agricultural income, maintenance farm productivity and rural societies. ii) The domain of cooperative management focus on secondary and tertiary industry like food process, farm produce distribution, rural experience more than farm produce production. The study suggest business promotion system of village unit farmers groups, element of organization management as executive decision organization, business management, operating factor for each steps and management element of cooperation farm working. iii) The policy direction for invigoration community-based agricultural management bodies is to make facilitation for each steps instead of standardized support.

• Korean journal of communication and information
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• v.43
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• pp.247-281
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• 2008

The purpose of this article is to re-examine the issue of Chobo's origin, which has not been clearly determinated thus far. Also, the research investigates Chobo's name, time point of discontinuance, character of the article on disaster, and civil-printed incident of Chobo during King Sunjo. As an internal bulletin, handwritten Chobo began to come out at the end of 15th century, roughly King Sungjong period of Chosun Dynasty. Systematically developed in the period of King Jungjong, it had continuously been released until November, 1907 when fairly organized and competitive commercial daily newspapers were published and when the office of secretary named Biseogam was abolished. Because handwritten Chobo was exclusive and narrow in its communication nature and difficult to read it's fast handwritten Nancho calligraphic style, in August, 1577 (10th year of King Sunjo) a few civilian in Seoul obtained a permission from authorities (Uijungboo and Sahunboo) published a wooden type printed Chobo. Unfortunately, privately printed Chobo was forced to cease in 3 month because of King Sunjo's oppressive measure. However, considering it was published for a profit by civilian and used the world's first type printing, it is highly probable that Chobo seems to be the world’s first type printing commercial daily newspaper.

• Journal of Korean Home Economics Education Association
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• v.16 no.3
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• pp.131-146
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• 2004

The Purpose of this study is to suggest strategies for environmental education through the Practical Arts(TechnologyㆍHome economics) Subject in a viewpoint of the clothing & textiles resources to resolve problems in the clothing life area. For this, this study was carried out through review of literature which is related with the consumption, the environmental problems, the environmental policies, and regulations of the government and new environmental technologies, of clothing & textiles industries and environmental education. The major findings of the study were as follows; 1) The environmental education system model in a viewpoint of the Clothing & Textiles resources was developed. This model system is consisted with interactions on school, government, industry, home and non-government organizations. Thus, the fact that Practical Arts(TechnologyㆍHome economics) Subject were the most effective subject to teaching the environmental education viewpoint of the Clothing & Textiles resources was confirmed. 2) The standards were analysed out to analyse the contents in the clothing area of the Practical Arts(TechnologyㆍHome economics) Subject. It were consist of 4 factors and 12 elements under the factors: Awareness of clothing & textile resources(clothing consumption, production of clothing & textile and environmental problems). Planning and buying of clothing(planning, buying), Management of clothing(understand of textile. human body & environment, laundering and Environmental pollution, arrangement & conservation) Recycling & exhaust of clothing(contribution, redesign, recycling, exhaust) 3) Analysing the current Practical Arts (TechnologyㆍHome economics) subject from the Environmental education in the clothing section, the environmental education related with clothing were taught the most in the middle school course, and environmental contents were concentrated in the recycling factors. but not so much on other factors. 4) After analysing the Practical Arts (TechnologyㆍHome economics) subject, the strategies were suggested for reinforcing the environmental education in the clothing of the Practical Arts(TechnologyㆍHome economics) subject.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.12 no.3
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• pp.53-63
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• 2017

With increasing the importance of venture startup in the national economy, a trend shows that the government's policy support for venture startup is not only strengthened, but also entrepreneurial enthusiasm is increasing. In order for this trend to continue as an ongoing phenomenon, not a temporary phenomenon, venture startups should continue to grow with survival competitiveness. In this respect, there is a time when it is necessary to study the factors affecting the success of venture startups more than ever. There is a limit to seeing main factors, which affect the entry into the growth stage with survival competitiveness for the success of venture startups, as only 'entrepreneur capacity' and 'differentiation strategy' claimed by existing previous studies. As a more fundamental factor, entrepreneurial behavior is important in terms of opportunity discovery and opportunity utilization, but research into this falls short of expectations. This study is intended to look into success factors of venture startup. To achieve this, a survey was empirically carried out to CEOs in 100 small and medium venture startups through AHP analysis. The results are as follows. As stated above, entrepreneurship of success factors in venture startups is considered most critical, followed by innovation, economics, and technology. And 'entrepreneur's competency', 'positive entrepreneurial motivation', 'creative technology utilization', and 'continuous investment in technical development' are considered most critical for 'entrepreneurship', 'innovation', 'technology', and 'economics' as sub-factors, respectively. Consequently, entrepreneur's entrepreneurship that has been required in general startups is a critical factor to be also in common required in venture startups. This means that they can secure the competitiveness of venture startup along with continuous investment support in business startup with a positive mindset and their own technological competence as innovators to overcome the risk and uncertainty of business startup as entrepreneurship that marks the start of a new enterprise.

• Journal of dental hygiene science
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• v.14 no.1
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• pp.43-50
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• 2014

The purpose of this study was to examine the influence of internal marketing activities on motivating dental hygienists in dental hospital in an effort to be of use for setting strategies geared toward boosting the productivity of dental hygienists. The findings of the study were as follows: Concerning internal marketing activities by general characteristics, the dental hygienists who received 4-year college or higher education received more education than the college graduates ($p{\leq}0.001$). As for the leave system, the dental hygienists who worked in general hospitals (p=0.011) and sited in Chungcheongnam-do ($p{\leq}0.001$) replied more leaves were provided. In terms of welfare benefits, there were significant differences in those regards according to the type of hospital (p=0.029) and service area ($p{\leq}0.001$). As to the reward system, their responses about this system were similar to their responses about education & training, leaves and welfare benefits. The motivating factors consisted of 6 motivation factors and 10 hygiene factors. The motivation factors included an opportunities to develop ability and appropriate training to their work. The hygiene factors involved implement of policies and procedures, work environments, relationship with colleagues. Regarding awareness of the motivation factors by general characteristics, there were differences in that aspect according to age (p=0.043), and their awareness of the hygiene factors was different according to service area (p=0.038). As a result of analyzing which factors affected motivating, the leave system (p=0.038) and communication (p=0.001) that belonged to the internal marketing activities were identified as the influential motivation factors. In terms of the hygiene factors, age and service area were influential among the general characteristics (p=0.047, p=0.045). Above findings of the study suggest that it will be possible for dental institutions to ensure successful management by conducting internal marketing activities tailored to the characteristics of their organizational members and by motivating dental hygienists especially through communication.

• Journal of Korea Port Economic Association
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• v.31 no.1
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• pp.147-169
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• 2015

Our society has been changed so rapidly and we have achieved industrialization and democratization swiftly. On our Economic growth and democratization, it is appraised that Christian Thought and western Capitalism thoughts have been one of the important factors. John Calvin, well known Reformer and thinker of Protestant, as M. Weber assessed, contributed greatly to the progress of Capitalism. He was a Religion Reformer as M. Luther and especially a thinker and man of deed, who affected large areas of human life such as Religion, Economy, Society and Politics. Calvin understood Economy is the main issue of theology and Economic activities can be a position which may restore the correct relationship of God and Man. This Paper aimed to survey, synthesize and systemize the Economy and Management thought of J. Calvin. On these changing current society, it surveyed if His thoughts that has long history, can be applicable or not and Where and How it may. Calvin's Thought not only on his age caused important changes and Reformation but now suggests critical milestones. His Thoughts of Love, Justice, and Fairness based on the Bible have been evaluated as the universal truth and important criteria. Until nowadays his Philosophy has composed critical Principles of decision making rules of Economy and Management and National policies. Especially today, when economy has been more emphasized as a center of our lives, His Thought suggests momentous directions on various Human Life such as Justice and Fairness, deepening of gap between poor and rich, expansion of conflicts among social classes, employment and wages, freedom of markets and its balance, and public good of land use. Reviewing Calvin's Economy and Management thoughts as meaningful basis on the our and world Economy which became worse caused by world monetary crisis and Europe financial crisis that aroused by world Economy globalization and expansion of neo-liberalism, this Paper suggested some future directions. And for the practical sectors, Distribution and Logistics, it proposed some issues and Directions, considering the impacts of His thoughts on the Industries. Nevertheless it can deliver some contributions, as a literature research, it reveals some limitations that it may contain lacking of practical investigations and cases on economy and management fields. In the future, more detailed and deeper research on the practical and situations of economy and management shall be needed.

• Korean Security Journal
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• no.19
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• pp.105-138
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• 2009

This study's purpose is to present the improvement of effectiveness of security activity for international conference among Several Countries which can be held hereafter. On the basis of security activity problems originating in APEC that had been held in Busan in 2005. I made up questions three times to on the members of the police, military, fire figher and national intelligence service who had experienced in Busan APEC and recognition of possible problem and possibility of improvement on each item of questions was analyzed by Delphi Method. Also interviews with 4 security experts selected from each security agency were conducted to present improvement in each part of problem. The results obtained from the face to face interview with four experts of security-enforcement agency about the role and importance of site activity stage for international conference among several countries are as followings ; First, the system that experienced security-enforcement agents can be selected for the next national security event is needed, by data-basing the security-enforcement agents who were experienced in security event as man power management. Second, the middle-term plan for the introduction of high-tech equipment and joint inspection with relevant security agents are needed for the efficient explosive technical detection. Third, high-tech security equipment could be introduced through the international high-tech security equipment exhibition. Fourth, an anti-terrorism plan should be measured by sharing information through the cooperation with domestic and international intelligence agency. Fifth, public relations should be measured systematically by organization rather than agents' individual public relations. Sixth, political consideration to secure integrative coordination with other agency is needed for security activity, through normal cooperation with fire fighting related agency such as an electric, gas, elevator company. Seventh, a definite press guideline is needed for a convenient news coverage and safety during security event.