• 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.

• Journal of Nutrition and Health
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• v.54 no.3
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• pp.292-304
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• 2021

Purpose: This study investigated the association between the mothers' use of home meal replacement (HMR) in their children's meals and the diet quality of their young children. Methods: Three hundred and thirty-seven mothers with five-year-old kindergartners in Sejong city participated in the survey from June to July 2020. The questionnaire consisted of the status of HMR use in children's meals and questions for assessing the nutrition quotient for preschoolers (NQ-P). The subjects were classified into three groups according to the frequency of HMR use in children's meals: using HMR more than three times a week (high-frequency group; [HG], n = 65), one-two times a week (moderate-frequency group; [MG], n = 145), and less than once a week (low-frequency group; [LG], n = 130). Results: The mothers' mean age was 38.3 years. The average monthly cost of purchasing HMRs was highest at 200,000-300,000 won in HG, 50,000-100,000 won in MG, and less than 50,000 won in LG (p < 0.001). The consumption frequency of processed meats, fast foods, processed beverages, and sweet & fatty snacks was significantly higher in the HG group than the other groups. The mean NQ-P score was 60.5 in HG, 63.0 in MG, and 64.5 in LG, showing a significant difference (p < 0.01). In the sub-score according to the three areas, there were no significant differences in balance and environment among the three groups. In the moderation area, however, the score was 44.1 in HG, 51.3 in MG, and 57.5 in LG Group, showing a significant difference (p < 0.001). Conclusion: The increase in HMR use was related to the decreased diet quality in the overall and moderation areas of children's diet. These results support the importance of nutrition education for mothers, which aims to reduce their children's access and exposure to processed foods, such as HMR.

• Korean Journal of Heritage: History & Science
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• v.54 no.2
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• pp.4-21
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• 2021

A stone mold from the Sabi period of Baekje was excavated at the western tombs in Neungsan-ri, Buyeo where there was a recent excavation survey (2016). It was believed and reported that such stone molds were used for copper needles during the early Iron Age; however, a close re-examination of the form revealed that they were used for bifid ornamental hairpins. Given its casting form, the stone mold of Neungsan-ri is estimated to have been used to make bifid ornamental hairpins in a ∩ shape, narrowing down toward the tip. It is considered an artifact of the Goryeo dynasty. The stone used to make the bifid ornamental hairpin mold of Neungsan-ri was chlorite-schist, the principal minerals of which include chlorite, amphibole, and talc. Similar rocks are in nearby Buyeo (Oesan-myeon), Cheongyang, Gongju, and Yesan. They are mainly found between Jiseon-ri, Oesan-myeon, Buyeo, Sucheol-ri, Yesane-up, and Yesan. Nearly 70 bifid ornamental hairpins from the Goryeo dynasty were excavated at Neungsan-ri, Buyeo and the surrounding areas. Among them, the bronze ones excavated from the tombs of Songguk-ri, Buyeo are estimated to have been made using this mold as they closely resemble the Neungsan-ri mold. Stone was likely the preferred material for molds to make bronze artifacts as it was easy to sink a die. Regarding the bifid ornamental hairpin cast excavated in Neungsan-ri, they obtained stones in nearby areas 20~50km from their location, made bronze artifacts, and distributed them to nearby sites during the Goryeo dynasty. These artifacts suggest that the casting technology of using a stone mold was still employed then.

• Korean Journal of Heritage: History & Science
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• v.54 no.2
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• pp.194-215
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• 2021

Termites are important decomposers in the ecosystem. They are also economically significant structural pests. In this study, we reviewed the developments of termite control and recent research on termite management to provide information on the prevention and control of termites. In Korea, most of the damage to wooden historical buildings is caused by subterranean termites. Reticulitermes speratus kyushuensis is the main species, which is widely found throughout the country. In the early 1900s, inorganic insecticides, such as arsenic dust, were used for termite control. After the synthesis of chlorinated hydrocarbon pesticide in the 1940s, it was widely utilized and demonstrated high termite control efficacy. However, chlorinated hydrocarbon insecticides were later banned, disappearing from markets after reports emerged concerning environmental contamination and toxicity to humans. Therefore, the termite control industry sought a new termiticide; hence many pesticides were utilized for termite control. Organophosphate (1960s), carbamate (1970s), pyrethroid, and insect growth inhibitor (1980s) were newly synthesized and adopted. In the 1990s, the first commercial baits using chitin synthesis inhibitors (CSI) were developed, providing a means to eliminate an entire colony of subterranean termites around a structure. Many studies have been carried out on soil termiticides (liquid termiticides) and CSI baits to increase their efficacy, and different baits such as aboveground bait stations, fluid bait, and high-durability bait were also developed in the 2000s. In addition, the paradigm of termite control has shifted from localized treatments using soil termiticides to area-wide pest management using CSI baits to create termite-free zones and protect buildings over time. Termite infestations in wooden historical buildings in Korea have been reported since 1980, and considerable attention was drawn in the 1990s when several UNESCO world heritages such as the Jongmyo Shrine and the Janggyeong Panjeon Depositories of Haeinsa Temple were infested by subterranean termites. Since then, a survey of termite infestation in wooden architectural heritage has been conducted, and the National Research Institute of Cultural Heritage and Heritage Care Program regularly monitors those properties. Finally, we suggest termite management using primarily CSI baits, selective application of various soil treatments applied to the object, foundation soil treatment, research and development of durable termite baits, application of area-wide programs for wooden-building complexes, application of integrated termite management (ITM), and regular education for owners and managers to prevent and reduce termite damage.

• 한국노년학
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• v.37 no.1
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• pp.55-82
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• 2017

The purpose of this research is to provide implications for the development of age-friendly industry of Korea by analyzing the age-friendly industry activation policy suggested by the Presidential Committee on Ageing Society and Population Policy in response to the population ageing problems. Policy and theoretical implications are derived from an analysis of age-friendly industry activation policy as directly related to the improvement of the three major problems (i.e. health, economy, and loneliness) of Korean older people. This analysis focuses on its specific content, common and core logic, and the validity of the logic. The results show that: 1)the first Plan for Ageing Society and Population suggests a policy for improving poverty, 2)the second Plan for Ageing Society and Population suggests a policy for improving health, and 3)the third Plan for Ageing Society and Population suggests a policy for improving health and loneliness. All policies not only are commonly based on the logically limited concepts of successful ageing and active ageing, but also are characterized by narrow realm, insufficient content, and fragmented policy. The results result in the following policy implications: 1)the age-friendly industry activation policy should be developed with continuity, sufficiency, and diversity, 2)lessons from the limitation related with the de-contextualisation of successful ageing and its elective affinity with consumer capitalism, 3)lessons from the prevention-oriented perspective of active ageing, and 4)lessons from the social characteristics of (non-)psychological resources, limitation of the reablement related with social investment state. The analyses also provide a theoretical implication that a different perspective on the social construct of ageing is needed beyond the dichotomy of ageing based on modelling ageing. Lastly, the paper suggests not only the limitation of the research but also the preferred follow-up studies regarding age-friendly industry activation policy.

• The Journal of Korean society of community based occupational therapy
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• v.10 no.3
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• pp.37-52
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• 2020

Objective : This study was conducted to identify occupational therapists working in public health centers, the characteristics and actual conditions of occupational therapists in the community, and use them as basic data on occupational therapists in the community as of 2020. Methods : 77 questionnaires were replied by e-mail from OTs work at nationwide health public centers. Job characteristics and status were analysed by descriptive statistics and check correlation between job satisfaction and other factors. Results : Most survey respondents were female(77.9%) and 20-30(96.1%).. Some occupational therapists worked for dementia related team(72.7%) and others worked for like visiting care, health care, and rehabilitation center etc. Rate of experiences of public health center was 1-2 years(67.5%), the most common type of contract was flexible part-time worker(61%) and work intensity(94.8%) and satisfaction of work was very high(85.7%). The highest difficulty of their job was budget administrative work(26.7%) and of non-work difficulty was inequality under contracts(27.2%). They usually participated at dementia shelter, visiting OT, group OT. Difficulty of their job was high in budget administration, dementia shelters, and visiting work treatments. Goals of treatment were high in improvement of cognitive ability and, family support. Frequency of treatment was high in improvement of cognitive therapy, family support, and evaluation. Occupational therapy targets for health centers were dementia, the general elderly, and adult brain lesions, including those for ordinary people, psychiatric disorders and children. It was found that the primary occupations for evaluation were nurses (35.7%) and occupational therapists (33.7%), and that MMSE-DS, SGDS, and SMCQ were used a lot. Conclusion : This study could identify the job characteristics and status of community OTs. We hope that this result could be basic data for building expertise and role for community OTs in changing situations like community cares.

• Korean small business review
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• v.43 no.4
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• pp.59-93
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• 2021

This study surveyed 413 small business owners who experienced closure to see how the loss perception experienced by small business owners affects their comeback through fear of failure. The analysis results are as follows. First, the larger the received loss of financial capital, market capital, and social capital, the greater the fear of failure. Second, the greater the fear of failure, the less willingness to re-start-up, but it did not affect the willingness to work. Third, perceived loss of financial capital, market capital, and social capital grew fear of failure, which negatively affected the willingness to re-start. However, as for the willingness to work, only the perception of loss to market competitiveness strengthened the willingness to work through fear of failure. This suggests that if you think you are out of business due to market competitiveness, you are more likely to choose to get a job than to start a business. Fourth, those with higher entrepreneurial self-efficiency had less effect of perceived loss on fair of failure than those with lower entrepreneurial loss. In other words, it can be seen that a person with high entrepreneurial self-efficiency is likely to start-up. It is noteworthy that despite the tendency to fail due to market competition and lack of understanding of risks, small business operators were most aware of the loss of social capital. This is presumed to have had the greatest impact on fear of failure because small business owners try to receive funding or business revitalization support through social networks such as acquaintances and relatives. Based on the above results, this study requires sufficient market research to secure a competitive advantage when preparing for start-ups through policy practice suggestions, and suggests ways to reduce financial loss through the establishment of sophisticated business plans.

• Journal of Popular Narrative
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• v.26 no.4
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• pp.43-76
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• 2020

After comparing three video dramas based on Yoon Sim-duk and Kim Woo-jin, this paper intensively explores the movie Praise of Death(1991), which has the most meaningful traits in embodying the characters, focusing on the relationship with the previous works of the director or an actress. The movie Yoon Sim-duk(1969) focuses on meiodramatic narrative around the issue like love triangle or a relationship between out-of-wedlock woman and the wife of one man. The TV drama Praise of Death(2018) is pursuing ideal youth genre between attractive two lovers adorning even the suffering of the Japanese occupation with customary visual image. In comparison, the movie Praise of Death(1991) focuses on visual beauty, while overlaps the agony of two characters as pioneering artists with frustrated love narrative. In the process, this film reveals two-sided characteristics, especially the heroine, compared to the other two. She shows a rift between the passivity for the salvation of man and the activity of choosing even the fall of her own life. In order to examine this trait, we have to explore the other works which affect the movie Praise of Death. This came from the tendency director Kim Ho-sun and actress Jang Mi-hee had built in 1970s films. It also relates in the movies Jang Mi-hee had worked with director bae Chang-ho in the 1980s. The tendency to show a pursuit of classical cultures in the field of popular movies, and to overlap the problems of desire, including sexuality, with mental and intellectual issues, continues from the previous films to the movie Praise of Death for shaping a main female character. This study results in examining the movie Praise of Death in two contexts. One is the context of three video dramas having same materials, Yoon Sim-duk and Kim Woo-jin. And other is the context of the works that director Kim Ho-sun and actress Jang Mi-hee have continued together, or the works that Jang Mi-hee have continued with director Bae Chang-ho. Until now, Yoon Sim-duk and Kim Woo-jin has been used as a material for cultural contents in the various genres over and over again. Under this circumstance, by looking at this movie, one of representative case dealing with Yoon and Kim, in the complex context, it can reaffirm the effect and difficulty in fictionalisation of them as a subject matter.

• Journal of Korea Entertainment Industry Association
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• v.14 no.4
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• pp.289-303
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• 2020

The purpose of this study is to provide adequate datas on number of people who are in golf related field and also further expend that number for golf industry. The main stream of this study is to map out present golf related jobs and how this study can help golf industry in general. To make a greater improvements on golf industry with more job opportunity following ideas were presented. First, improving education on "hand on experiences on the field of golf industry" Better educating potential employees for golf industry for the right positions can enhance overall work environment. To do so, the society and the schools must come to agreement to provide adequate curriculum for people. Second, implementing "a golf club division program." The support from Ministry of Culture and Sports and Tourism Department, which are govern by Republic of Korea, are aggressively working to expend the golf business and also recruit elite personnel like former tour players to work on the field to better operate the whole system. Third, performing a thorough research on current golf related jobs and numbers and diversity on the field. Fourth, developing a specific and a differentiated golf job fields for better future for people and students who majored in golf industry. So that they cam feel secured and have a sense of dignity. Finally, strengthening the golf industry's competitiveness. The golf related companies have to step up to higher gear. With working in harmony between golf industry and government can assure of brighter future for our next generation.

• KIPS Transactions on Software and Data Engineering
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• v.12 no.1
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• pp.19-30
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• 2023

An electric scooter(e-scooter), one popularized micro-mobility vehicle has shown rapidly increasing use in many cities. In South Korea, the use of e-scooters has greatly increased, as some companies have launched e-scooter sharing services in a few large cities, starting with Seoul in 2018. However, the use of e-scooters is still controversial because of issues such as parking and safety. Since the perception toward the means of transportation affects the mode choice, it is necessary to track the trends for electric scooters to make the use of e-scooters more active. Hence, this study aimed to analyze the trends related to e-scooters. For this purpose, we analyzed news articles related to e-scooters published from 2014 to 2020 using dynamic topic modeling to extract issues and sentiment analysis to investigate how the degree of positive and negative opinions in news articles had changed. As a result of topic modeling, it was possible to extract three different topics related to micro-mobility technologies, shared e-scooter services, and regulations for micro-mobility, and the proportion of the topic for regulations for micro-mobility increased as shared e-scooter services increased in recent years. In addition, the top positive words included quick, enjoyable, and easy, whereas the top negative words included threat, complaint, and ilegal, which implies that people satisfied with the convenience of e-scooter or e-scooter sharing services, but safety and parking issues should be addressed for micro-mobility services to become more active. In conclusion, this study was able to understand how issues and social trends related to e-scooters have changed, and to determine the issues that need to be addressed. Moreover, it is expected that the research framework using dynamic topic modeling and sentiment analysis will be helpful in determining social trends on various areas.