• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Management & Information Systems Review
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• v.30 no.4
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• pp.253-292
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• 2011

This study is significant of groping for the autonomous perspective of a medication system for the establishment of harmonious regional labor-management relationship and investigating a plan to minimize previously labor disputes through both analyzing mediation cases and finding out any core issue from the labor-management relationship, with matters experienced in the mediation field when I had served as a mediator. Specially, this study has also objectives to prevent previously any labor dispute through analyzing and minimizing the issue of the labor dispute by case and to establish harmonious labor-management relationship thereby. Further since it is necessary to understand the organization and roles of the regional labor relations commission in order to understand the concrete matters in respect of the labor dispute mediation, this study shall be to explore in detail the matters relating hereto and to acquire general knowledge of mediation through case analysis. Additionally, there is little studies exploring alternative research for the establishment of reasonable labor-management relationship with core issues referred a mediation to the labor relations commission through both the position heightening of the labor relations commission and the analysis of core issues until now. Thus, this study may provide a theoretical base for raising a technique to enhance negotiation skill through acquiring the previous training or full knowledge on the approaching manner to be taken by the labor and management in the collective bargaining or wage bargaining on the basis of items analyzed by core issue. The heightening perspectives to be acquired through the analysis of 50 or more mediation cases are as follows. First, it deems to be important what position each mediation party takes. Second, the information acquired by an investigator in the preliminary investigation before holding the mediation is very importantly utilized in the mediation. Third, the gumption of mediators in charge of the mediation is very helpful for the resolution of a case. Fourth, it shall be preceding to understand dispute issues. After reviewing fully the investigation report of an investigator, if separate review is required, it is tried to hold a separate meeting and then reduce the number of issues asserted by the labor & management and, if the number of such issues is reduced, the mediation may approach to be concluded. Fifth, it shall be kept in mind that any matter other than the scope of the law be based on not the judgement of mediator but the legal interpretation. Sixth, it is necessary for both labor and management parties to take a positive approach so as to make the healthy labor & management relationship anchored. Seventh, notwithstanding the mediators are part-time and take a service attitude, it shall be encouraged to abstain from slandering or inveighing against the mediators because the mediation is taken against oneself. Eighth, it is necessary to convert the management's recognition about a labor union. Ninth, it is necessary to not raise any issue on the matters, such as time-off system and multiple labor union, etc., which are legally enforced. Tenth, it is confirmed that the regional labor relations commission plays a bridge role of narrowing down the issue difference between the labor and management.

• Journal of Radiation Protection and Research
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• v.32 no.2
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• pp.65-69
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• 2007

The effects of bamboo (Phyllostachys nigra var. henenis Strapf) leaf extract (BLE) on the changes of ultraviolet (UV) light B radiation-induced apoptotic sunburn cell (SBC) and epidermal ATPase-positive dendritic cell (DC) in SKH1-hr or ICR mouse were investigated. The mice were treated with UVB ($200mJ/cm^2$) and were sacrificed 24 hours later. BLE (50 mg/kg of body weight) or vehicle (saline) was given i.p. at 36 and 12 hours before irradiation, and 30 minutes after irradiation. BLE cream (0.2%) or cream base (vehicle) was also topically treated at 24 hours and 15 minutes before irradiation, and immediately after irradiation. The skin of SKH1-hr mouse prepared from the back of untreated mice exhibited about 0.3 SBC/cm length of epidermis, and 24 hours after UV irradiation, the applied areas show an increased number of SBCs. But the frequency of UVB-induced SBC formation was significantly reduced by intraperitoneal injection (59.0%) and topical application (31.8%) of BLE extract. The numbers of DC in normal ICR mouse were $628.00{\pm}51.56\;or\;663.20{\pm}62.58\;per\;mm^2$ of ear epidermis. By 1 day after UVB treatment, the number of ATPase-positive $cells/mm^2$ were decreased by 39.0% or 27.1% in i.p. or topical application group with vehicle. The frequency of UVB ($200mJ/cm^2$)-induced DC decrease was reduced by treatment of BLE as 25.7% in i.p. group and 3.2% in topical application group compared with the irradiation control group. The results presented herein that BLE administration could reduce the extent of skin damages produced by UVB.

• Korean Journal of Food Science and Technology
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• v.44 no.4
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• pp.467-471
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• 2012

This study was conducted to evaluate the bactericidal activity of weakly alkalic electrolyzed water (WEW) against Salmonella Typhimurium and Staphylococcus aureus on perilla leaves. The influences of organic matter, inform of bovine serum, and the ratio of WEW to perilla leaves on bactericidal activity of WEW were also examined. Treatment of these organisms with 25, 50, 75, and 100 ppm WEW was performed for 1 min, 3 min and 5 min, respectively. Higher bactericidal activity was observed after a treatment with 100 ppm WEW compared to a treatment with 25 ppm WEW by 0.7 $log_{10}CFU/g$. The bactericidal activity of WEW also decreased with increasing bovine serum concentration. At the ratio of 10:1 (WEW: perilla leave), levels of Salmonella Typhimurium and Staphylococcus aureus were only reduced by 0.57 and 0.79 $log_{10}CFU/g$, respectively. It is suggested that the removal of organic debris prior to application of sanitizers and treatment above the ratio of 25:1 (WEW: perilla leave) is needed in order to improve WEW activity.

• Korean Journal of Agricultural and Forest Meteorology
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• v.18 no.4
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• pp.307-319
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• 2016

A Land-Atmosphere Modeling Package (LAMP) for supporting agricultural and forest management was developed at the National Center for AgroMeteorology (NCAM). The package is comprised of two components; one is the Weather Research and Forecasting modeling system (WRF) coupled with Noah-Multiparameterization options (Noah-MP) Land Surface Model (LSM) and the other is an offline one-dimensional LSM. The objective of this paper is to briefly describe the two components of the NCAM-LAMP and to evaluate their initial performance. The coupled WRF/Noah-MP system is configured with a parent domain over East Asia and three nested domains with a finest horizontal grid size of 810 m. The innermost domain covers two Gwangneung deciduous and coniferous KoFlux sites (GDK and GCK). The model is integrated for about 8 days with the initial and boundary conditions taken from the National Centers for Environmental Prediction (NCEP) Final Analysis (FNL) data. The verification variables are 2-m air temperature, 10-m wind, 2-m humidity, and surface precipitation for the WRF/Noah-MP coupled system. Skill scores are calculated for each domain and two dynamic vegetation options using the difference between the observed data from the Korea Meteorological Administration (KMA) and the simulated data from the WRF/Noah-MP coupled system. The accuracy of precipitation simulation is examined using a contingency table that is made up of the Probability of Detection (POD) and the Equitable Threat Score (ETS). The standalone LSM simulation is conducted for one year with the original settings and is compared with the KoFlux site observation for net radiation, sensible heat flux, latent heat flux, and soil moisture variables. According to results, the innermost domain (810 m resolution) among all domains showed the minimum root mean square error for 2-m air temperature, 10-m wind, and 2-m humidity. Turning on the dynamic vegetation had a tendency of reducing 10-m wind simulation errors in all domains. The first nested domain (7,290 m resolution) showed the highest precipitation score, but showed little advantage compared with using the dynamic vegetation. On the other hand, the offline one-dimensional Noah-MP LSM simulation captured the site observed pattern and magnitude of radiative fluxes and soil moisture, and it left room for further improvement through supplementing the model input of leaf area index and finding a proper combination of model physics.

• Journal of the Korean Society of Food Science and Nutrition
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• v.38 no.4
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• pp.409-414
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• 2009

The aim of this study was to investigate the ameliorating effects of deer antler extract on the learning and memory impairments induced by the administration of scopolamine (2 mg/kg, i.p.) in rats. Tacrine was used as a positive control agent for evaluating the cognition enhancing activity of deer antler extract in scopolamine-induced amnesia models. The results showed that the deer antler extract-treated group (200 mg/kg, p.o.) and the tacrine-treated group (10 mg/kg, p.o.) significantly ameliorated scopolamine-induced amnesia based on the Morris water maze test. Although there was no statistical significance of brain ACh contents among the experimental groups, the brain ACh contents of the deer antler extract-treated group was slightly higher than that of the scopolamine-treated group. The inhibitory effect of deer antler extract on the acetylcholinesterase activity in the brain was significantly lower than that of scopolamine-treated group. The tacrine- and the deer antler-treated groups reduced the MAO-B activity compared to the scopolamine-treated group, but not significantly. These results suggest that the deer antler extract could be an effective agent for the prevention of the cognitive impairment induced by cholinergic dysfunction.

• 대한공업교육학회지
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• v.39 no.1
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• pp.23-46
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• 2014

The purpose of this study was to analyze the textbooks of career counseling which are written or translated in Korean so as to understand the usefulness and limitation on the usage of career counseling textbooks. Research questions are as follows: 1) what contents are included in textbooks of career counseling? 2) what are the differences of content rates among textbooks of career counseling? 10 textbooks of career counseling were analysed(6 textbooks: introduction to career counseling, 4 textbooks: focused on career counseling skills and techniques) based on the competency components for career counseling professionals presented by Yoo(2009). Results indicated that 1) 6 textbooks of introduction to career counseling have the most content of 'category1: theories and concepts related to career counseling'. In comparison, 4 textbooks focused on career counseling skills and techniques have the most content of 'category4: career counseling competency'. 2) Based on the unit of analysis chapter, the highest rates are 'category4: career counseling competency(33.33%)' and 'category1: theories and concepts related to career counseling(28.15%)'. 3) It is hard to find the contents related to the knowledge and skills of individual and group counseling(category 2), the competencies of network, problem solving, peer counselor feedback, administration, ethic(category 8,9,10,11,13), the growth and self-management as professionals(category 12,14).

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.36 no.3
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• pp.88-99
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• 2018

After UNESCO appointed Royal Tombs of the Joseon Dynasty to be World Cultural Heritages(2009), Cultural Heritage Administration in Korea established Management Office of Royal Tombs of the Joseon Dynasty(2012) and conducted Mid to Long-Term Plan on Conservation, Management, Utilization of World Heritage 'Royal Tombs of the Joseon Dynasty(2015)'. The report, as an implementation plan, provides detailed contents of the maintenance planning of Royal Tombs of the Joseon Dynasty. From this background, with a view to comprehending the characteristics of the maintenance planning of trees in historical landscape forests, this study extracted the contents related to the historical landscape forests of the 40 Royal Tombs of the Joseon Dynasty from the "Mid to Long-term Plan" and conducted literature research. The results of the study are as follows. First, from 2016, the short-term plans have provided detailed contents on logging, transplanting and planting trees in the plans divided by stages. On the other hand, the long-term plans, instead of presenting abstract contents repeatedly for each royal tomb, should seek vegetation landscape that each royal tomb should aim for. Second, since the areas that are in charge of the various functions of the royal tombs have been subjects to the maintenance planning, it is effective to establish a maintenance planning by separating functional areas instead of the comprehensive concept as historical landscape forests. Third, the maintenance planning of trees in historical landscape forest of the Royal Tombs of Joseon Dynasty is based on daily management such as density control and maintaining the shape of trees, which is necessary to sustain the forest. Also, due to the goal of preserving the pine forest, which is recognized as a prototype vegetation landscape, foreign species and other trees have been more cut down. With a few limited types of tall tree but few shrubs and flowers, it is characterized that the orientation toward aesthetic landscapes is insufficient in large green spaces. Fourth, according to the function of the tomb, it is divided into entrance area, ceremonial area, burial area and outer forest, and the contents of the maintenance planning are analyzed by basic conditions of tree management: prototype, ecology, functionality, and aesthetics. After studying the tree management characteristics of each area, four suggestions are made: understanding the diversity of trees that form prototype landscape as a management plan, sustainability of various forests adapted to ecological environment, convenience required in addition to ceremony and safety characterizing the Royal Tombs of Joseon Dynasty, and the necessity of access to aesthetic landscape on the tombs.

• Journal of Intelligence and Information Systems
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• v.20 no.3
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• pp.133-149
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• 2014

One of the main purposes of universities is to create new intellectual resources that will increase social values. These intellectual resources include academic research papers, lecture notes, patents, and creative ideas produced by both professors and students. However, intellectual resources in universities are often not distributed to the actual users or companies; and moreover, they are not even systematically being managed inside of the universities. Therefore, it is almost impossible for companies to access the knowledge created by university students and professors to utilize them. Thus, the current level of knowledge sharing between universities and industries are very low. This causes a great extravagant with high-quality intellectual and human resources, and it leads to quite an amount of social loss in the modern society. In the 21st century, the creative ideas are the key growth powers for many industries. Many of the globally leading companies such as Fedex, Dell, and Facebook have established their business models based on the innovative ideas created by university students in undergraduate courses. This indicates that the unconventional ideas from young generations can create new growth power for companies and immensely increase social values. Therefore, this paper suggests of a new platform for intellectual properties distribution with university-industry cooperation. The suggested platform distributes intellectual resources of universities to industries. This platform has following characteristics. First, it distributes not only the intellectual resources, but also the human resources associated with the knowledge. Second, it diversifies the types of compensation for utilizing the intellectual properties, which are beneficial for both the university students and companies. For example, it extends the conventional monetary rewards to non-monetary rewards such as influencing on the participating internship programs or job interviews. Third, it suggests of a new knowledge map based on the relationships between key words, so that the various types of intellectual properties can be searched efficiently. In order to design the system platform, we surveyed 120 potential users to obtain the system requirements. First, 50 university students and 30 professors in humanities and social sciences departments were surveyed. We sent queries on what types of intellectual resources they produce per year, how many intellectual resources they produce, if they are willing to distribute their intellectual properties to the industries, and what types of compensations they expect in returns. Secondly, 40 entrepreneurs were surveyed, who are potential consumers of the intellectual properties of universities. We sent queries on what types of intellectual resources they want, what types of compensations they are willing to provide in returns, and what are the main factors they considered to be important when searching for the intellectual properties. The implications of this survey are as follows. First, entrepreneurs are willing to utilize intellectual properties created by both professors and students. They are more interested in creative ideas in universities rather than the academic papers or educational class materials. Second, non-monetary rewards, such as participating internship program or job interview, can be the appropriate types of compensations to replace monetary rewards. The results of the survey showed that majority of the university students were willing to provide their intellectual properties without any monetary rewards to earn the industrial networks with companies. Also, the entrepreneurs were willing to provide non-monetary compensation and hoped to have networks with university students for recruiting. Thus, the non-monetary rewards are mutually beneficial for both sides. Thirdly, classifying intellectual resources of universities based on the academic areas are inappropriate for efficient searching. Also, the various types of intellectual resources cannot be categorized into one standard. This paper suggests of a new platform for the distribution of intellectual materials and human resources, with university-industry cooperation based on these survey results. The suggested platform contains the four major components such as knowledge schema, knowledge map, system interface, and GUI (Graphic User Interface), and it presents the overall system architecture.

• Journal of the Korean Society of Food Science and Nutrition
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• v.41 no.12
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• pp.1740-1746
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• 2012

Sparassis (S.) crispa is an edible mushroom abundant in dietary fiber and ${\beta}$-glucan. The aim of this study was to prepare extracts and residues of the fruit bodies of S. crispa fermented with Lactobacillus (L.) brevis and Monascus (M.) pilosus and to measure the remaining dietary fiber and ${\beta}$-glucan. Dried powder of S. crispa containing 64.4 g/100 g total dietary fiber (2.6 g/100 g soluble and 61.8 g/100 g insoluble dietary fibers) and 24.0 g/100 g ${\beta}$-glucan was used as the starting material for the extraction. Raw and fermented S. crispa were extracted with hot water and three kinds of aqueous ethanol (50, 70, and 90%, v/v), respectively. A hot water extract from S. crispa fermented with M. pilosus had greater soluble dietary fiber content (19.3 g/100 g) than that from raw S. crispa with 14.6 g/100 g soluble dietary fiber or that from L. brevis-fermented S. crispa with 8.2 g/100 g soluble dietary fiber. The yield of the extract was 16.6% of intial weight of dried S. crispa. After hot water extraction of S. crispa fermented with M. pilosus, residues containing 90.5 g/100 g total dietary fiber (1.3 g/100 g soluble and 89.2 g/100 g insoluble dietary fibers) were obtained, and the yield was 69.6% of intial weight of dried S. crispa. The residue (31.0 g/100 g) contained more ${\beta}$-glucan than raw S. crispa or M. pilosus-fermented S. crispa (24.4 g/100 g). The resulting hot water extract and residue from S. crispa fermented with M. pilosus would be suitable for use in preparing liquid and powdered health functional foods, respectively.