• Korean small business review
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• v.42 no.2
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• pp.1-22
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• 2020

This paper examines the effect of the adoption of international financial reporting standards(IFRS) on the financial reporting of SMEs. As IFRS is principle-based, management's discretion is needed to reflect the economic substance of transactions, and a sound internal accounting infrastructure is needed to support the judgment process. In the case of SMEs, the internal accounting infrastructure is not well established, which makes it difficult to apply principle-based accounting. The survey analysis of 132 small and medium-sized business accounting managers listed in the domestic stock market showed that the reliability of financial statements has increased due to the introduction of IFRS. In particular, SMEs perceived their financial statements as being more reliable after the adoption of IFRS than midsize companies. However, it was found that the costs and risks from the preparation of financial statements have increased significantly, and conflicts between auditors and supervisory authorities related to the application of the principles have increased. In particular, midsize companies felt the increase in conflict with auditors and supervisory authorities bigger than small companies. As for the practical difficulties in applying IFRS, both small and medium-sized companies have difficulty in interpreting the standards and lacked guidelines. In order to resolve these difficulties, it is necessary to enhance the function of Q&A by the Korea Accounting standard board(KASB) or Financial Supervisory Service(FSS). In conclusion, the reliability of the financial statements of SMEs has improved with the introduction of IFRS. However, we believe that policy and institutional support is needed in order to have better financial reporting for SMEs.

• Proceedings of the CALSEC Conference
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• 1998.10a
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• pp.45-55
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• 1998

A legal system is designed to regulate social phenomena appropriately minimizing potential disputes arising out of conflicts with social phenomena and to seek for stability of legal life. The development of information technology and network infrastructure changed way of communication significantly, which realized the new transactional concepts, such as EDI(Electronic Data Interchange), Commerce At Light Speed(CALS) and Electronic Commerce(EC). However, current legal systems of each nation, which are based upon the paper document, do not seem to accomodate such types of emerging transactions. In that context, we can observe many issues which cannot be resolved among the parties involved in such transactions even under the several sui-generis statutes regarding EDI in Korea. Based upon the recognition of the above circumstances, this paper will browse legislative efforts in advanced countries and international institutions like UNCITRAL, and WTO. Also this will cover outstanding issues in relation with the deployment of electronic commerce in Korea and suggest what should be revisited for better accommodation of the changes going on.

• Industry Promotion Research
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• v.5 no.4
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• pp.101-108
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• 2020

In recent years, with the rapid development of China's economy and the increasing degree of opening to the outside world, many Chinese people go abroad and many foreign friends come to China. In addition, the exchanges between China and foreign countries are also increasing. Therefore, Chinese culture often conflicts with the culture of other countries and nations. Many foreigners are confused about the psychology and way of thinking of Chinese people. Based on the archetypal theory of Carl Gustav Jung, a famous Swiss psychoanalyst, this paper analyzes the national character of Chinese people, including the common characteristics of Chinese people and the causes of these characteristics. This is a new research angle in the academic field of China. This paper includes the following parts: the first chapter describes the research background and significance of this paper; the second chapter describes Carl Jung's collective unconsciousness theory, including the concept of archetype, shadow, persona, anima and animus, and self; the third chapter explains that the research method adopted in this paper is the literature method; the fourth chapter analyzes the common character of contemporary Chinese from the perspectives of China's political and economic system and modern Chinese history, deeply analyzes how the shadow in collective unconsciousness has a negative impact on Chinese character, analyzes the unique persona of Chinese people on the basis of Chinese culture, and the performance of anima and animus in Chinese character. Finally, it explains how Chinese people seek the balance between inside and outside world from the perspective of self.

• The Journal of Society for e-Business Studies
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• v.20 no.4
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• pp.127-150
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• 2015

Since 9/11 attack, internet has become a major space for terrorist activities and also emerged as the most important spot of lone wolf terrorists for acquiring tools and radicalization. The accident of student Kim's defection to IS (Islamic state) in January 2015 told us that Korea is not any more "terrorism clearance area" and leaded us to look closely into the possibility of lone wolf terrorist. In this paper, I developed a "lone wolf cyber evolution model" using various materials collected by preceding papers and interviewing investigators and terrorism experts in Korea. I analyze Kim's radicalization process using this model. And I picked and closely looked over some facilitating factors of lone wolf such as multi-cultural socialization, increase of international migrants, expansion alienation hierarchy and ideological conflicts deepening and predicted the possibility of lone wolf. Finally, this paper presents some effective policy measurements against lone wolf terrorism in Korea.

• The Journal of the Korea Contents Association
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• v.20 no.4
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• pp.62-76
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• 2020

In this study, we analyzed future emerging technologies from the perspective of convergence research and arranged them into mega-trends, trends, and issues, to carry out predictions of the future environment and search for technologies that are expected to be closely related to human life, and ultimately to achieve convergence research agenda that can predict various social problems. First, we investigated and analyzed the literature mentioned about various promising technologies and analyzed them to analyze key words and summarize the most frequently used core key words to infer trends. Then, an agenda was drawn that emphasized connectivity with the humanities-based convergence research by stratifying and organizing the inferred trends and classifying them as core and derived trends. The necessity, innovation, convergence, feasibility, future-oriented, and acceptability of these derived agendas were investigated through a survey. The analysis showed that researchers conducting convergence research showed a high interest in agenda items that deal closely with daily life with feasible technologies in the near future, while they showed a rather low interest in issues such as technology that can be realized in the distant future, terrorism or international conflicts.

• Korean Journal of Construction Engineering and Management
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• v.21 no.2
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• pp.70-78
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• 2020

Construction program management requires more systematic management than traditional management methods due to the complexity of the project and various stakeholders. In particular, the systematization of closure phase of the process is in urgent need as there is a difference between the owner's expectations and the contractor's deliverables, resulting in delayed handovers, conflicts, frictions, and increased legal disputes. This study identified the process and activities of closure phase through domestic and international literature and case studies for the successful closure of the construction program. Further, the proposed processes and activities were verified through expert verification for appropriateness and the possibility of application to the site. By utilizing the processes and activities proposed in this study, the project aims to overcome the limits of closure phase and improve the satisfaction of the owner, as well as to enhance the global competitiveness of domestic construction companies.

• International Journal of Fuzzy Logic and Intelligent Systems
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• v.8 no.1
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• pp.42-51
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• 2008

We believe that smart spaces, offering pervasive services, will proliferate. However, at present, those islands of smart spaces should be joined seamlessly with each other. As users move about, they will have to roam from one autonomous smart space to another. When they move into the new island of smart space, they should setup their devices and service manually or not have access to the services available in their home spaces. Sometimes, there will conflicts between users when they try to occupy the same space or use a specific device at the same time. It will also be critical to elder people who suffer from Alzheimer or other cognitive impairments when they travel from their smart space to other visited spaces (e.g., grocery stores, museums). Furthermore our experience in building the Gator Tech Smart House reveals to us that home residents generally do not want to lose or be denied all the features or services they have come to expect simply because they move to a new smart space. The seamless inter-space interaction requirements and issues are raised automatically when the ubiquitous pervasive computing system tries to establish the user's service environment by allocating relevant resources after the user moves to a new location where there are no prior settings for the new environment. In this paper, we raise and present several critical inter-space interactions issues impacting middleware architecture design of ubiquitous pervasive computing. We propose requirements for resolving these issues on seamless inter-space operation. We also illustrate our approach and ideas via a service scenario moving around two smart spaces.

• Journal of Science and Technology Studies
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• v.10 no.2
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• pp.143-174
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• 2010

How can a regulatory policy to address potential hazards be made legitimate in the face of scientific uncertainty? The precautionary principle has been gradually regarded as the most persuasive answer to this intricate question in Europe since the 1970s and generally recognized as a guiding principle in international environmental law. This principle, however, has often been subject to diverse concerns and criticisms due to its vague definition. This article tries to elaborate the precautionary principle while reviewing both the validity and unreasonableness of these criticisms over this principle. Then, this article explores the policy relevance of this principle by applying this elaborated definition to the concrete case of risk governance such as the risk assesment of food safety. In the end, this paper emphasizes the fact that the precautionary principle can be applied in the field of risk governance, refuting the argument that the precautionary principle is only a moral attitude or a political position.

• Journal of Digital Convergence
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• v.10 no.1
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• pp.125-133
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• 2012

The volume of electronic banking service via smart phone is expected to increase dramatically under smart convergence environment. Under such circumstances, the effort to establish the mobile electronic banking culture which took a major step forward from the conventional electronic commerce method is essential. It is necessary to standardize the mobile payment infrastructure in order to resolve the initiative conflicts between financial institutions and newly launched non-financial institutions. Furthermore, a domestic and international strategy is required as the number of NFC technology based smart phone transaction business is increased. As various types of business enter the electronic commerce field, efforts to resolve the dissatisfaction of the customers are critical. Additionally, security is one of the significant issue due to the conversation process to open-type operating system. This study surveyed and analyzed the current domestic and foreign status, the problems in Korea, and suggested an effective counterplan and policy, which could be helpful in governments' preparation for electronic commerce policy.

• Journal of Korea Water Resources Association
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• v.44 no.8
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• pp.629-637
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• 2011

This study tried to estimate the environmental value of Youngsan river estuary as there are conflicts on the management policy about Youngsan river estuary. For estimating the detailed functional values of Youngsan river estuary, this study used the contingent valuation method with multi attribute utility theory for. In addition, the survey was separately practiced to on-site and off-site. According to estimating results, the annual value of Youngsan river estuary is about 27.4 billion Korean won. The results of this study are expected to contribute to determine the appropriate level of investment and management policies with regard to the estuary and to provide methodological guidelines for follow-up study.