• Journal of Industrial Convergence
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• v.20 no.9
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• pp.25-38
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• 2022

The purpose of this paper is to verify the cost behavior of non-listed companies in Mongolia from 2013 to 2018. And we investigate the relationship between cost behavior and earnings management. Earnings management was measured using the Big-Bath and avoiding loss incentives. Big-Bath suspected firms report a very large loss and avoiding loss suspected firms have a bite profit. The results of this study are as follows. First, non-listed firms in Mongolia, operating costs(oc) and selling, general and administrative(sga) costs show the cost stickiness. Second, cost stickiness was different depending on the earnings management. The suspected avoiding loss firms have upward earnings management incentives, operating costs and sga costs all present anti-cost stickiness. The suspected big bath firms strengthen the cost stickiness of operating costs and sga costs. This study is meaningful in that it first analyzed the relationship between earnings management and cost stickiness of non-listed firms in Mongolia using empirical data. It will be meaningful in that it provides relevant information to those interested in research and investment.

• Journal of Christian Education in Korea
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• v.69
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• pp.193-220
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• 2022

Competency cannot be transformed as knowledge, so the operation of competency-based curriculum requires support from the extracurriculum that gives many opportunities practical experience. Therefore, many universities establish the own extracurricular courses by using much financial, human, and physical infrastructure. However, it is doubtful whether the extracurriculum is effective on cultivating competencies, what kinds of programs is useful to nurture right abilities, how to assess the outcome of implementing of the extracurriculum. For these reason, the accreditation system, that awards to student who accomplish certain programs based on the given standard, has been used as the tool to manage outcome achieved by the extracurriculum. This study aimed to investigate the outcome of the accreditation system of K university in order to verify its effectiveness for cultivating competencies through the extracurriculum. Through the analysis of prior research, it could be inferred that students who achieved the accreditation system would be able to cultivate relevant competencies, improve major abilities, and instill a positive image of related administrative departments while participating in various programs. Thus, this study collected data of those who achieved the accreditation and did not by participating at least once in extracurricular program from March 2020 to February 2021 to compare their results of the diagnosis of core competencies and student circumstances, and survey of educational satisfaction and interpreted interviews of 10 students, excellent certifier. As a result, it was verified that the more evenly participating in various programs to achieve the accreditation system, the more diverse competency was obtained, and the satisfaction with the student support department and major education was improved.

• Journal of the Korean Society for Library and Information Science
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• v.57 no.3
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• pp.97-117
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• 2023

The purpose of this study is to suggest a mid- to long-term expansion plan to resolve the blind spot and alleviate the imbalance of public library services in Daegu City. The research methods for this purpose included literature review, related laws and statistical data analysis, case study, and opinion survey. As a result, the first service area was set as a total of 14 areas based on administrative districts(Jung-gu, Seo-gu, Nam-gu, and Dalseong-gun each have one, Dong-gu and Buk-gu each have two, and Suseong-gu and Dalseo-gu have three each). Second, the expansion scenario for public libraries in Daegu City was proposed to add 26 libraries by the final target year (2032) based on the trend of national library growth over the past 13 years (2008-2020) and the forecast for the next 10 years (2023-2032). Third, the construction scenarios for each basic local government, excluding the Daegu representative library, are as follows: One library each in Jung-gu, Seo-gu, and Nam-gu; two libraries in Suseong-gu; three libraries in Dalseong-gun; four libraries in Dong-gu; and seven libraries each in Buk-gu and Dalseo-gu. In terms of floor area, it is proposed to add a total of 17 branch libraries with a minimum legal standard of 330-2,499㎡, four central libraries with 2,500-4,999㎡ each, and four central libraries with 5,000-9,999㎡ each. On the premise of these conditions, Daegu City and public libraries should focus on creating an inclusive and open community space, creating a digital platform, strengthening the library operation and cooperation system centered on Daegu representative library, developing collections and specializing services for local hub libraries, enhancing various knowledge information and program services, managing key library indicators and improving social contribution.

• The Korean Journal of Archival Studies
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• no.75
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• pp.41-89
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• 2023

Since the enactment of the Act on the Management of Presidential Archives in 2007, the cases of electronic records transfer in the 16th President Roh Moo-hyun's administration have played the role of an advance guard in managing public records and served as a test bed for new electronic records management. When transferring the electronic records of the 19th President Moon Jae-in's administration, the electronic records transfer method of President Roh's administration was inherited, while several innovative attempts were made. For instance, the Presidential Archives have for the first time converted the electronic documents from institutions advising the President into a long-term preservation package and transferred them online. In addition, considering the characteristics of the data, the administrative information dataset of the Presidential record creation institutions was transferred to the SIARD standard. Furthermore, the Presidential Archives had websites transferred in the form of OVF as a pilot test and collected social media directly through the API. Thus this study investigated the transition process of the presidential electronic records transfers from the 16th President Roh Moo-hyun's administration to the 19th President Moon Jae-in's. In addition, major achievements and issues were analyzed centering on the transfer method by type of electronic records during President Moon Jae-in's administration, and future improvement plans were presented.

• Korean Journal of Clinical Laboratory Science
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• v.55 no.3
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• pp.143-150
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• 2023

The global outbreak of COVID-19 has underscored the pressing need for robust infection control practices in pulmonary function laboratories (PFL). However, the existing guidelines and regulatory frameworks provided by relevant authorities in the country have revealed certain deficiencies in effectively addressing this significant public health crisis. This study surveyed the infection control regulations, disposable item usage, ventilation facilities, spatial separation, and the configuration of entrance doors in 51 domestic hospital facilities from Oct 1, 2021, to Nov 2, 2021. The survey findings revealed that while there was a relatively satisfactory adherence to airborne, droplet, and contact precautions with adequate awareness and utilization of personal protective equipment, the environmental disinfection practices exhibited a suboptimal performance rate of 39.22% per patient. Depending on the specific survey domains, substantial variations were observed in the utilization of disposable items (81.05%), ventilation systems (45.75%), dedicated testing spaces (80.39%), separation of administrative areas (15.69%), and the installation of automated doors (19.61%). This study not only highlights the paramount importance of infection control in PFLs within domestic medical institutions but also provides foundational data for developing and enhancing standardized guidelines that align with international benchmarks for infection control in these settings.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.33 no.2
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• pp.295-303
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• 2023

As the cloud computing market grows, a variety of cloud services are now reliably delivered. Administrative agencies and public institutions of South Korea are transferring all their information systems to cloud systems. It is essential to develop security solutions in advance in order to safely operate cloud services, as protecting cloud services from misuse and malicious access by insiders and outsiders over the Internet is challenging. In this paper, we propose a zero trust model for cloud storage services that store sensitive data. We then verify the effectiveness of the proposed model by operating a cloud storage service. Memory, web, and network forensics are also performed to track access and usage of cloud users depending on the adoption of the zero trust model. As a cloud storage service, we use Amazon S3(Simple Storage Service) and deploy zero trust techniques such as access control lists and key management systems. In order to consider the different types of access to S3, furthermore, we generate service requests inside and outside AWS(Amazon Web Services) and then analyze the results of the zero trust techniques depending on the location of the service request.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.6 no.7
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• pp.17-26
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• 2016

Information spill was occurred several times in the country due to the negligence of the large internet service providers including SK Communications, Auction, KT. In order to judge the Internet Service Provider(ISP)'s liability in individual data spill caused by hacking, the violation of existing legislation or general principle of law's good faith principle has to be examined. However, based on current ISP's good faith principle, there is no objective standard for judging liability. Such uncertain range of protection action duty based on good faith principle generates complaint toward companies, therefore presentation of objective judgement range index on how to determine this range is needed. However due to the legal characteristic of above-mentioned law, it is not possible to fix the range of protection action duty and regulate it on law. In order to resolve this, rather than concerning simply on legal system level, fusion approach method is needed. Thus, this research will discuss the measure for objective standard for predicting ISP's range of protection action duty through fusion view dividing in technical, legal and administrative aspects.

• Korea Trade Review
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• v.42 no.1
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• pp.283-301
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• 2017

As a consequence of the changed role and functions in port operations, the role of port hinterland has transformed to multi-functional logistic centre linking more efficiently elements of the supply chain. This paper analysed distribution centre selection factors in Busan new port hinterland, aiming to diagnose and evaluate the operational situations of port hinterland as multi-functional logistics centre. Based on a data collected from all 122 samples located in Busan new port hinterland, determinants for location competitiveness identified were: political support, market potentiality, infrastructure utilization, market niche, and connectivity. Comparing the difference between an importance and performance, it is revealed that the target port hinterland requires urgent improvement in political supports such as incentive programmes offered by host country, free trade system and related law, financial assistance in constructing distribution centers, and simplicity, ease and efficiency of administrative procedures. The results provide useful insights for establishing future improvement strategies and a strategic agenda to successfully respond to the demands of the companies located in port hinterlands and/or new customers those who want to move in.

• Environmental and Resource Economics Review
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• v.32 no.2
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• pp.107-126
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• 2023

This study analyzes the financial efficiency of the early scappage support system using the benefit and cost analysis. To do so, we use comprehensive administrative data on the early scrappage of old diesel vehicles. The result shows that the benefit-cost ratio was greater than 1 before 2020, but it appeared to be less than 1 after 2020. This indicates that despite recent reforms to increase the subsidy of early scrappage of old diesel vehicles, the rate of the benefit of air quality improvement is not as fast as the increase in system operation cost of this system. The benefit of air quality improvement depends on how much the operating period is shortened due to early scrappage support system. The earlier this period is brought forward, the more likely it is that the benefits of early scrappage will exceed the costs. Upon examining the results of this study, it was found that when the scrappage timing is brought forward by 5 years, the B/C for 98% of the samples becomes 1, greatly securing financial efficiency. Therefore, it is important for the government to reform the system so that it can influence the decision of old diesel vehicle owners on the timing of scrappage.

• Smart Media Journal
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• v.11 no.7
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• pp.9-18
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• 2022

With the outbreak of COVID-19, the world is in unexpected chaos. In particular, the Korean economy, which has a large number of self-employed people, is experiencing enormous damage from COVID-19. The purpose of this study is to analyze the causal impact of start-ups and closures by industry due to the COVID-19 outbreak. For the causal impact analysis, we collected and analyzed 8,312,224 cases of start-up and closure of 190 businesses that occurred on the local administrative license data public site for 11 years from 2010 to 2020. As a result of the analysis of the causal impact of COVID-19, there were 29 industries in which start-ups increased(increase rate 313.14% ~ 6.39%), 23 industries in which start-ups decreased(decrease rate 70.62% ~ 11.27%), 21 industries in which closures increased(increase rate 157.55% ~ 13.57%), and 18 industries in which business closures decreased(reduction rate 49.45% ~ 12.91%). The industries in which start-ups increased and closures decreased due to the COVID-19 outbreak were disinfection, food transportation, and general sales of health functional food. The industries in where start-ups decreased and closures increased due to the COVID-19 outbreak were youth game providing industry, danran pub business, and general game providing industry. It is expected that the results of this study will help practitioners who manage various infectious diseases to understand the causal impact of infectious disease outbreaks and to prepare countermeasures.