• 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.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.22 no.3
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• pp.565-573
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• 2012

To investigate the business corruption, the obtainments of the business data such as personnel, manufacture, accounting and distribution etc., is absolutely necessary. Futhermore, the investigator should have the systematic extraction solution from the business data of the enterprise database, because most company manage each business data through the distributed database system, In the general business environment, the database exists in the system with upper layer application and big size file server. Besides, original resource data which input by user are distributed and stored in one or more table following the normalized rule. The earlier researches of the database structure analysis mainly handled the table relation for database's optimization and visualization. But, in the point of the digital forensic, the data, itself analysis is more important than the table relation. This paper suggests the extraction technique from the table relation which already defined in the database. Moreover, by the systematic analysis process based on the domain knowledge, analyzes the original business data structure stored in the database and proposes the solution to extract table which is related incident.

• Journal of Korea Trade
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• v.25 no.1
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• pp.89-111
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• 2021

Purpose - The U.S. Trade Preference Expansion Act (TPEA) of 2015 enables the US Department of Commerce (DOC) to inflate dumping margin when the particular market situation (PMS) exists in the exporter's home market. DOC applied PMS provisions to the steel products from Korea. This paper analyzes whether DOC's calculation by using the regression analysis is consistent with WTO rules. Design/methodology - This paper analyzes the PMS application in law and regression analysis that extends the data period from 10 years to 18 years using the same economic model with DOC, and changes the country group according to the quantities of steelmaking capacity. Findings - Results show that DOC's argument conflating the sales-based with cost-based PMS designed to inflate dumping margins might not be consistent with WTO Antidumping Agreement Article 2.2 and 2.2.1.1 in which costs shall normally be calculated on the basis of records kept by the exporter, providing generally accepted accounting principles and reasonably reflection of the costs and PMS that exists in the Korean steel product markets. Even if it will be consistent, DOC's calculated margin by the regression analysis using a 10-year data is a big gap (5 times) compared with an 18-year data projection and different countries' data through the same methodology, which is a huge gap of regression coefficient. It means that dumping margin would be very wide range from 7.8% to 38.54% and unstable to calculate. Inflating dumping margin by DOC using regression analysis would not only be inconsistent with WTO rules, but also projection result is unreliable. Originality/value - Literature papers have mainly analyzed WTO law itself. This paper however, would be the first attempt to analyze the DOC's new way of dumping margin calculation in both manners of law and an empirical methodology perspective at the same time.

• Journal of Korea Trade
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• v.24 no.7
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• pp.1-28
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• 2020

Purpose - This paper empirically investigates the predictors and main determinants of consumers' ratings of mobile applications in the Google Play Store. Using a linear and nonlinear model comparison to identify the function of users' review, in determining application rating across countries, this study estimates the direct effects of users' reviews on the application rating. In addition, extending our modelling into a sentimental analysis, this paper also aims to explore the effects of review polarity and subjectivity on the application rating, followed by an examination of the moderating effect of user reviews on the polarity-rating and subjectivity-rating relationships. Design/methodology - Our empirical model considers nonlinear association as well as linear causality between features and targets. This study employs competing theoretical frameworks - multiple regression, decision-tree and neural network models - to identify the predictors and main determinants of app ratings, using data from the Google Play Store. Using a cross-validation method, our analysis investigates the direct and moderating effects of predictors and main determinants of application ratings in a global app market. Findings - The main findings of this study can be summarized as follows: the number of user's review is positively associated with the ratings of a given app and it positively moderates the polarity-rating relationship. Applying the review polarity measured by a sentimental analysis to the modelling, it was found that the polarity is not significantly associated with the rating. This result best applies to the function of both positive and negative reviews in playing a word-of-mouth role, as well as serving as a channel for communication, leading to product innovation. Originality/value - Applying a proxy measured by binomial figures, previous studies have predominantly focused on positive and negative sentiment in examining the determinants of app ratings, assuming that they are significantly associated. Given the constraints to measurement of sentiment in current research, this paper employs sentimental analysis to measure the real integer for users' polarity and subjectivity. This paper also seeks to compare the suitability of three distinct models - linear regression, decision-tree and neural network models. Although a comparison between methodologies has long been considered important to the empirical approach, it has hitherto been underexplored in studies on the app market.

• Health Policy and Management
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• v.26 no.2
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• pp.95-106
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• 2016

A new manual of System of Health Accounts (SHA) 2011, was published jointly by the Organization for Economic Cooperation and Development (OECD), Eurostat, and World Health Organization in 2011. This offers more complete coverage than the previous version, SHA 1.0, within the functional classification in areas such as prevention and a precise approach for tracking financing in the health care sector using the new classification of financing schemes. This paper aims to demonstrate current health expenditure (CHE) and National Health Accounts of the years 1970-2014 constructed according to the SHA2011. Data sources for public financing include budget and settlement documents of the government, various statistics from the National Health Insurance, and others. In the case of private financing, an estimation of total revenue by provider groups is made from the Economic Census data and the household income and expenditure survey, Korean healthcare panel study, etc. are used to allocate those totals into functional classifications. CHE was 105 trillion won in 2014, which accounts for 7.1% of Korea's gross domestic product. It was a big increase of 7.7 trillion won, 7.9%, from the previous year. Public share (government and compulsory schemes) accounting for 56.5% of the CHE in 2014 was still much lower than the OECD average of about 73%. With these estimates, it is possible to compare health expenditures of Korea and other countries better. Awareness and appreciation of the need and gains from applying SHA2011 for the health expenditure classification are expected to increase as OECD health expenditure figures get more frequently quoted among health policy makers.

• Korean journal of applied entomology
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• v.54 no.3
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• pp.233-245
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• 2015

The Baekdudaegan Mountain Range is home to a wide range of organisms inhabiting the Korean Peninsula. This study monitored butterfly communities of Guryongryeong (Myeonggye-ri) and Gojingkyeong (Seobyeok-ri) from April to September in 2013 to 2014, and the results were compared with previous data to determine changes in their distribution. We found 1,098 butterflies of 65 different species in Myeonggye-ri, and 1,161 butterflies of 63 different species in Seobyeok-ri. Comparing the two regions, 13 species appeared only in Seobyeok-ri and 15 species appeared only in Myeonggae-ri. When species were ranked according to number of individuals, the top species three species were as follows: Artogeia melete (127, 11.6%), A. napi (100, 9.1%), and Papilio maackii (90, 8.2%) in Myeonggye-ri; and Libythea celtis (146, 12.6%), A. napi (134, 11.5%), and Polygonia c-aureum (69, 5.9%) in Seobyeok-ri. The number of species with fewer than three individuals each was 24 in Myeonggye-ri and 23 in Seobyeok-ri, accounting for a high percentage among the total number of species. The similarities between the two regions were relatively high, and many of the butterflies are on the Red List of Korea. Compared with previous distribution data, there were no significant changes. This consistency indicates that the butterflies of the Baekdudaegan Mountain Range have been conserved well, and therefore the continuity in the Baekdudaegan Mountain Range is necessary to keep in the big picture.

• Korean small business review
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• v.40 no.3
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• pp.1-24
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• 2018

The purpose of this study is verifying with corporate financial data that the required investment amount flow shows a similar pattern as times passed, in new product development by start-up company. In the previous paper, the same authors proposed the required investment amount flow as a 'New Product Investment Curve (NPIC)'. In this study, we have studied further in various types of companies. The samples used are accounting data of 462 companies selected from 5,873 Korean companies which were finished external audit in 2015. The results of this study are as follows; The average investment period was 3 years for the listed companies, while 6 years for the unlisted companies. The investment payback period was 6 years for listed companies, while 17 years for unlisted companies. The investment payback period of the company supported by big affiliate company (We call 'greenhouse company') was 14~15 years, while 17 years for real venture companies. When we divide all companies into 4 groups in terms of R&D cost and variable cost ratio, NPIC explanatory power of 'high R&D and high variable cost ratio group (Automobile Assembly Business) is best. Among the eight investment cost indexes proposed to estimate the investment amount, the 'cash 1' (operating cash flow+fixed asset excluding land & building+intangible asset, deferred asset change)/year-end total assets) turned out to be the most effective index to estimate the investment flow patterns. The conclusion is that NPIC explanatory power is somewhat reduced when we estimate all companies together. However, if we estimate the sample companies by characteristics such as listed, unlisted, greenhouse, and venture company, the proposed NPIC was verified to be effective by showing the required investment amount pattern.

• Journal of Science Education
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• v.39 no.3
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• pp.343-357
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• 2015

The present study aims to analyze the extent of the use of STS contents in the areas of 'Evolution of Life' and 'Health of Humanity and Scientific Technology' in 'Science' textbooks and to determine whether they meet the goals of the curriculum revised in 2009. The analysis of the 7 types of textbooks according to the STS topics areas indicated big differences between textbooks as little as 16.67% and as much as 58.33%. Also, among the topics associated with STS, 'Space Development and National Defense' and 'Environmental Problems' were not included. In the STS activity areas, the areas of 'Structured Debate,' 'Interpretation of Data,' 'Research and Investigation' showed great frequency. On the other hand, the STS activity areas of 'Field Activities,' 'Problem-solving and Decision-making,' 'Role Playing,' 'Simulation,' 'Case Study,' and 'Research Design' showed small frequency. Analysis of the STS contents for each area indicated 67.57% for the contents relevant to 'the applicability of science' accounting for the largest part whereas 'Understanding of Occupations related to Science' accounted for 1.63%, showing a great difference in their frequency. Seven standards except 'the applicability of science' were included each contents beyond 10% or less than 10% proportion. The STS contents included in the life science area of the 7 types of convergence-style 'Science' textbooks for the high-school accounted for an average of 20.75%, from as little as 12.35% to as much as 26.90%, depending on the publishes.

• Journal of Korean Society of Disaster and Security
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• v.12 no.3
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• pp.25-34
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• 2019

Modern disasters prevent accidents in advance and recover after accidents are very important. Our government's current response to these accidents is not appropriate. As for disaster management so far, it has been the center of disaster response and recovery efforts, and has been led by the government against it. The reality is that most private organizations and agencies have only subsidized government disaster management agencies. Korea is no longer a safe zone for earthquakes. Now for the establishment of effective disaster management system for earthquakes in the diagnosis is very urgent and the problems of the operational disaster management, which the problems of the nation.Policies to improve academic efforts to seek alternative proposal is also at a time when volume can be said to be very big need to mine. This study from 2016 to 2019, about the earthquake that took place between National Statistical Office, based on analysis of data to. First of all, research 1: What was the government's plan on Pohang earthquake? The results showed that the residents' evacuation of Pohang was important in the Pohang earthquake, but for the sake of students' safety, they were directly assigned to the test site to cope with the emergency situation. Therefore, the research and analysis shows that the nation should continue to think about the causes and responses of the damage at the disaster site and strive to develop technologies and methods to minimize the damage.

• Journal of Society of Preventive Korean Medicine
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• v.5 no.1
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• pp.10-30
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• 2001

Oriental medicine needs to be armed with theories on health-improvement concept under it and basic data matching its views, in order to participate in the health-improvement service in industrial work places. The Orient medicine health-improvement program defines factors that determine individuals' lifestyle, and provides information and technologies for workers to practice in life. To that end, this research compares and analyzes health-improvement concept and health care, defines relations between individuals' health state and their lifestyle as the basic data needed to perform health-improvement business for workers. 1. The subjects employed for this research is categorized into; by gender, males 52.1% and females 47.9% with no big difference between them; and by age, 20s, 6.1%, 30s. 33.9%, 40s, 34.1%, and 50s, 24.8% with 30-50 accounting for most of it. By marriage status, unmarried represents 7.1%, and married 79.1% with most of them married; by revenue, under one million won represents 3.0%, 1-2 million won 26.4%, 2-2.49 million won 11.2%, above 2.5 million won 11.2%, and 1-2.5 million won a majority. By living location, owned houses represents 65.4%, rented houses 14.7%, monthly-rented 9.5%; and by education, elementary and middle school represent 16.9%, high school and its dropouts 22.6%, and junior college and higher 51.6%, with high school and higher occupying most of the group. 2. By job, office workers and managerial workers represent 12.3%, part-timers 21.0%, manual workers 11.4%, jobless 0.6%, professionals 35.6%, service 0.6%, housewives 8.4%, and equipment/machinery operation/assemblers 10.1%. Of this, jobless and part-timers, totaling three, are dropped from this research. By years worked, 0-3.9 years represents 9.7%, 4-7.9 years 6.7%, 8-14.9 years 18.4%, above 15 years 28.7%, and no respondents 36.5%. 3. The degree of the subjects practicing life-improvement lifestyle, on a scale of 1 to 4, is an average of 2.69, personal relations 3.04, self-realization 2.92, stress management 2.76, nutritional state 2.73, responsibility for health 2.47, and athletic activities 2.18, with personal relations earning the highest points and athletic activities the lowest. As for factors influencing health-improvement lifestyle, there is no significant difference between gender, age, and marriage status. Meanwhile, there is significant difference between revenue, dwelling pattern, education level, etc. That is, higher income-bracket, owned houses, rented houses, monthly-rented houses, and higher-educated, in this order, show higher average in health-enhancement lifestyle. By job, housewives, manual workers, office workers, professionals, equipment/ machinery operation/ assemblers, and part-timers, in this order show higher points, while there is no difference with significance by years worked. 4. Factors that affect health-improvement lifestyle are shown below. Self-realization is influenced by age, marriage status, type of dwellings, and level of education; responsibility for health by type of dwellings; athletic activities by gender and age; nutrition by age, marriage status and type of dwellings; personal relations by marriage status; and stress management by type of dwellings. 5. Areas with high points by job show this: in self-realization, office workers, manual workers, housewives, professionals, equipment/ machinery operation/ assemblers, in this order, show difference with significance; in the area of responsibility for health, manual workers, housewives, equipment/ machinery operation/ assemblers, professionals, office workers and part-timers, in this order, do. In athletic activities, manual workers, housewives, office workers, professionals, equipment/ machinery operation/ assemblers, and part-timers, in this order, show difference with significance; in nutrition, housewives, office workers, manual workers, professionals, equipment/ machinery operation/ assemblers, and part-timers, in this order do; and in stress, housewives, office workers, manual workers, professionals, equipment/ machinery operation/ assemblers, part-timers, in this order do. By years worked, more years showed higher points in the area of responsibility for health and nutrition; in the area of athletic activities, above 15 years, 4-8 years, below 4 years and 8-14 years, in this order, show higher points; and no difference shows in realization, personal relation, and stress area. 6. To look at correlation between overall and divisional health-improvement practice degree, this researcher has analyzed it using Person's correlation coefficient. Self-realization, responsibility for health, athletic activities, nutrition, support for personal relations, and stress management show significant correlation with the sub-divisions, while all health-improvement lifestyle shows significant correlation with the six sub-divisions.