• Korean Journal of Heritage: History & Science
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• v.51 no.1
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• pp.100-125
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• 2018

The Japanese colonial authority investigated and institutionalized Korea's cultural properties for the purpose of governance. This process was conducted by Japanese officials and scholars, and systematized after making some changes. The Reservation Rule (1916) and the cultural properties designated in 1934 were actually the starting point for Korea's current cultural property policy. In the view of lineup of 'committee' that consider all of cultural property and changing of 'cultural property list', this study discusses the cultural property policy implemented by Joseon's Government-General, which can be summarized as follows. First, Joseon's Government-General formed a committee (Preservation Society) to formulate the cultural property policy, and had the policy implemented by appointing Governor officials who accounted for more than half the total number of officials of the institution. Although some Koreans were concerned about this, they had no influence on the matter. Second, the cultural properties listed by Joseon's Government-General are divided into three periods according to the lists. The compilation of the first list was led by Sekino Tadashi, who represented the grading system (1909~1916); while that of the second list (1917~1933) was led by Guroita Gatsumi, who represented listing (1917~1933). Guroita Gatsumi tried to erase Sekino Tadashi's list by formulating the cultural property policy and the list - a situation that was revealed in the system and the actual contents of the list. The third list was made as a list of designated cultural properties in 1934. This list also reflected the results of Sekino Tadashi investigation of the important cultural properties at existing temples that had been excluded from the previous regulations (1934~1945). In this way, a basic framework for the listing of Korean cultural properties was established in 1934.

• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.141-154
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• 2014

The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.

• Journal of radiological science and technology
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• v.32 no.4
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• pp.361-370
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• 2009

The image quality management of bone mineral density is the responsibility and duty of radiologists who carry out examinations. However, inaccurate conclusions due to lack of understanding and ignorance regarding the methodology of image quality management can be a fatal error to the patient. Therefore, objective of this paper is to understand proper image quality management and enumerate methods for examiners and patients, thereby ensuring the reliability of bone mineral density exams. The accuracy and precision of bone mineral density measurements must be at the highest level so that actual biological changes can be detected with even slight changes in bone mineral density. Accuracy and precision should be continuously preserved for image quality of machines. Those factors will contribute to ensure the reliability in bone mineral density exams. Proper equipment management or control methods are set with correcting equipment each morning and after image quality management, a phantom, recommended from the manufacturer, is used for ten to twenty-five measurements in search of a mean value with a permissible range of ${\pm}1.5%$ set as standard. There needs to be daily measurement inspections on the phantom or at least inspections three times a week in order to confirm the existence or nonexistence of changes in values in actual bone mineral density. in addition, bone mineral density measurements were evaluated and recorded following the rules of Shewhart control chart. This type of management has to be conducted for the installation and movement of equipment. For the management methods of inspectors, evaluation of the measurement precision was conducted by testing the reproducibility of the exact same figures without any real biological changes occurring during reinspection. Bone mineral density inspection was applied as the measurement method for patients either taking two measurements thirty times or three measurements fifteen times. An important point when taking measurements was after a measurement whether it was the second or third examination, it was required to descend from the table and then reascend. With a 95% confidence level, the precision error produced from the measurement bone mineral figures came to 2.77 times the minimum of the biological bone mineral density change. The value produced can be stated as the least significant change (LSC) and in the case the value is greater, it can be stated as a section of genuine biological change. From the initial inspection to equipment moving and shifter, management must be carried out and continued in order to achieve the effects. The enforcement of proper quality control of radiologists performing bone mineral density inspections which brings about the durability extensions of equipment and accurate results of calculations will help the assurance of reliable inspections.

• Journal of the Korean Geographical Society
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• v.30 no.4
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• pp.364-388
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• 1995

Even though rarely recognized as a separate approach, the institutional approach in geography is defined as an attempt to seek an explanation of the phenomena of geographical interest through focusing on the effects of institutional structure and actions. It can provide interdisciplinary links with other works and can offer complementary explanations for geographical interests. The concerns for institutions in geography can be found in early studies, the study of the state, the managerial approach, and the regulation approach. The Korean financial systems can provide good examples to apply institutional concepts into creating spatial outcomes, as it has been regarded as a useful tool to promote Korean economic development. Behind the current spatial pattern of financial systems, four different stages of institutional changes are identified in Korea. Each stage has different institutional features reflecting unique spatial implication.

• The KIPS Transactions:PartC
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• v.10C no.6
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• pp.683-694
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• 2003

We present X-tree Diff, a change detection algorithm for tree-structured data. Our work is motivated by need to monitor massive volume of web documents and detect suspicious changes, called defacement attack on web sites. From this context, our algorithm should be very efficient in speed and use of memory space. X-tree Diff uses a special ordered labeled tree, X-tree, to represent XML/HTML documents. X-tree nodes have a special field, tMD, which stores a 128-bit hash value representing the structure and data of subtrees, so match identical subtrees form the old and new versions. During this process, X-tree Diff uses the Rule of Delaying Ambiguous Matchings, implying that it perform exact matching where a node in the old version has one-to one corrspondence with the corresponding node in the new, by delaying all the others. It drastically reduces the possibility of wrong matchings. X-tree Diff propagates such exact matchings upwards in Step 2, and obtain more matchings downwsards from roots in Step 3. In step 4, nodes to ve inserted or deleted are decided, We aldo show thst X-tree Diff runs on O(n), woere n is the number of noses in X-trees, in worst case as well as in average case, This result is even better than that of BULD Diff algorithm, which is O(n log(n)) in worst case, We experimented X-tree Diff on reat data, which are about 11,000 home pages from about 20 wev sites, instead of synthetic documets manipulated for experimented for ex[erimentation. Currently, X-treeDiff algorithm is being used in a commeercial hacking detection system, called the WIDS(Web-Document Intrusion Detection System), which is to find changes occured in registered websites, and report suspicious changes to users.

• Journal of Legislation Research
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• no.53
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• pp.9-59
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• 2017

Recently, the aspect of regulating the legal system in North Korea has increased in quantity and shows the improvement of the evaluation of the lack of systematic consistency in the past. North Korean legislation has been negatively criticized for its lack of function and role of the legislative body and ambiguity of the legal system. In particular, the newly adopted "Legislation Law" in relation to the revision of the legislative system of North Korea contains important and clear contents to understand the legislative system and procedures of North Korea. The contents of the "Legislation Law" can be found a glimpse of the process by which the framework and procedures of the North Korean legislative process are organized more systematically. The North Korean legislation provides legal and institutional grounds for promoting internal and external policies under the Kim jong-un's regime. North Korea is focused on the nuclear issue, so there is limited information on other areas. In light of this, the purpose of this study is to examine the legislative theory and system of North Korea, and outline the theoretical basis of North Korea's emphasis on strengthening socialist judicial life, the socialist legal system, and the state theory of socialist rule of law. In addition, it can be analysed the content of actual legal reform in light of North Korea's legislative theory and system. In the study, it will examine the legislative system of North Korea and its characteristics by examining the legislative process and legislative process of North Korea. Moreover, it can be compared the contents of the Legislative Law of China with the legislative process of the DPRK and examine its characteristics. We will look at the challenges to the legislative system in North Korea and look into the future direction of the legislation. Kim jong-un's announcement of the revised legislation until recently through the publication of the 2016 Supplementary Codes is an important data for the current state of the North Korean legislation. This is because it confirms the content of the laws and regulations already known through "Democratic Chosun(a newspaper issued by North Korea Cabinet)'s statutory interpretation." However, in the case of laws and regulations related to the North Korean political system, it is still a remnant of the lagging legislation that the announcement is delayed, or it remains undisclosed or confidential. North Korean laws are developed and changed according to the changes of the times. In particular, the contents of the maintenance of foreign investment and the foreign economic law system and related internal legal system are found to change in accordance with the development direction of the socioeconomic system. If the direction of Kim jong-un's regime is to be expanded to the path of reform and opening up in the economic sector, the revision of the related laws and regulations will accelerate. Securing the transparency and objectivity of the North Korean legislative process and procedures will help to broaden the understanding of the inter-Korean legal system and to seek institutional measures for inter-Korean integration. In the future, in-depth research on the North Korean legal system will be emphasized as a basis for ultimately forming a unified Korea's legal system.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.39 no.4
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• pp.38-49
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• 2021

The maintenance project of the Jeonglimsa temple site started with the objective of restoring the original structure of the temple, however, it was gradually transitioned to a landscaping maintenance project over time that constructs a landscape of the temple area. With paying attention to these facts, this study summarized the characteristics of cultural heritage landscaping of the Jeonglimsa temple site as follows. First, Cultural heritage landscaping is a landscaping act that creates, maintains, and manages landscapes within the spatial scope of the cultural heritage designated under the Cultural Heritage Protection Act and the cultural heritage protection area established around it. It is a work that includes protection and maintenance of the excavated remains, spaces by each function and plans for moving lines, Installation of structures to protect cultural properties, adoption of the facilities and structures for convenience of visitors, and construction of vegetation landscape. Second, the cultural heritage landscaping of the Jeonglimsa temple site has been developed in 5 periods, and these include 'the period of historical site investigation' that the temple name was identified through the designation of cultural assets and excavation investigation by the Japanese rule, 'the construction period of Baekje Tower Park' after the liberation from the Japanese rule, 'the period of Baekje Cultural Area Development Project' designated as a historical site, 'the period of the Comprehensive Development Project for a Specific Area of Baekje Culture',which was proceeded with the establishment of the park and museum instead of restoring the temple building due to the difficulty in gathering the pieces of historical evidence, and 'the period of the Jeonglimsa temple site restoring project', which was designated as a World Heritage Site while restoring the buildings deployment in the Buddhist temple at the time of foundation era of Baekje Dynasty. Third, this study verified the landscape changes of the Jeonglimsa temple site that have been transitioned, for instance, the creation of a commemorative park linked to the outer garden of Buyeo Shrine, the implementation of urban planning of the Japanese colonial era, the creation of a protective environment for the excavated historical structures and temple area, the restoration of building deployment in the Buddhist temple, and the sincerity restoration and utilization of cultural assets. Fourth, the landscape of Jeongnimsa temple site is determined by the subject and scope of cultural property designation, land use, movement lines and pavement, repairing methods of remains, structures, facilities, and vegetation. The characteristics of the cultural heritage landscape of Jeongnimsa Temple were derived, such as creating a procedural landscape considering the expansion of the cultural heritage designation scope, securing authenticity by maintaining relics in consideration of reversibility, creating a vegetative landscape suitable for historical and cultural landscapes, and enhancing the value of cultural heritage enjoyment by providing an open space.

• The Korean Journal of Air & Space Law and Policy
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• v.27 no.1
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• pp.29-73
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• 2012

Aviation safety is the State and industry's top priority and more scientific approaches for fatigue management should be needed. There are lately various studies and regulation changes for crew fatigue management with ICAO, FAA and EASA. ICAO issued the provisions of fatigue management for flight crew since 1st edition, 1969, of Annex 6 operation of aircraft as a Standards and Recommended practice(SARPs). Unfortunately, there have been few changes and improvement to fatigue management provisions since the time they were first introduced. However the SARPs have been big changed lately. ICAO published guidance materials for development of prescriptive fatigue regulations through amendment 33A of Annex 6 Part 1 as applicable November 19th 2009. And then ICAO introduced additional amendment for using Fatigue Risk Management System (FRMS) with $35^{th}$ amendment in 2011. According to the Annex 6, the State of the operator shall establish a) regulations for flight time, flight duty period, duty period and rest period limitations and b) FRMS regulations. The Operator shall implement one of following 3 provisions a) flight time, flight duty period, duty period and rest period limitations within the prescriptive fatigue management regulations established by the State of the Operator; or b) a FRMS; or c) a combination of a) and b). U.S. FAA recently published several kinds of Advisory Circular about flightcrew fatigue. U.S. passed "Airline Safety and FAA Extension Act of 2010" into law on August 1st, 2010. This mandates all commercial air carriers to develop a FAA-acceptable Fatigue Risk Management Plan(FRMP) by October 31st, 2010. Also, on May 16, 2012, the FAA published a final rule(correction) entitled 'Flightcrew Member Duty and Rest Requirements; correction to amend its existing prescriptive regulations. The new requirements are required to implement same regulations for domestic, flag and supplemental operations from January 4, 2014. EASA introduced a Notice of Proposed Amendment (NPA) 2010-14 entitled "Draft opinion of the European Aviation Safety Agency for a Commission Regulation establishing the implementing rules on Flight and Duty Time Limitations and Rest Requirements for Commercial Air Transport with aeroplanes" on December 10, 2010. The purpose of this NPA is to develop and implement fatigue management for commercial air transport operations. Comparing with Korean and foreign regulations regarding fatigue management, the provisions of ICAO, FAA, EASA are more considering various fatigue factors and conditions. Korea regulations should be needed for some development of insufficiency points. In this thesis, I present the results of the comparative study between domestic and foreign regulations in respect of fatigue management crew member. Also, I suggest legal proposals for amendment of Korea Aviation act and Enforcement Regulations concerning fatigue management for crew members. I hope that this paper is helpful to change korea fatigue regulations, to enhance aviation safety, and to reduce the number of accidents relating to fatigue. Fatigue should be managed at all level such as regulators, experts, operators and pilots. Authority should change surveillance mind-set from regulatory auditor to expert adviser. Operators should identify various fatigue factors and consider to crew scheduling them. Crews should strongly manage both individual and duty-oriented fatigue issues.

• The Korean Journal of Air & Space Law and Policy
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• v.17
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• pp.9-28
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• 2003

The Warsaw Convention of 1929 and the amendments thereto including the Hague Protocol, Montreal Protocols Nos. 1,2,3 and 4, the Guadalajara Convention and the IATA Intercarrier Agreements, which are the rules (as called "War saw System") have played as a major rule in the international air transportation for more than 70 years, will be replaced by the Montreal Convention of 1999 for its effectiveness on November 4, 2003. While a major portion of the Montreal Convention follows the language of the Warsaw System, the Montreal Convention makes significant changes to the scope and extent of the carrier's liability, expands the jurisdictions where the carrier can be sued, and recognizes the effect of code sharing on air carrier liability. The Montreal Convention heralds the single biggest change in the international aviation since the diplomatic efforts in the mid-1920's which resulted in the enactment of the Warsaw Convention. Until now, the legal liability of almost all the international air carriers has been governed by the Warsaw System. The Montreal Convention incorporates provisions of these instruments to create a single document and to set a uniform regime for carrier liability in international transportation. At the same time the issue of the low liability limits of the Warsaw has been resolved to a more satisfactory level in the Montreal Convention. The Convention has been hailed as consumer friendly and progressive in nature. If this Convention is ratified by Korea, the virtual elimination of the liability limits between the passengers and the airlines will become law by treaty. The airlines in Korea as well as Korean consumers of international air carriage will immensely benefit from the ratification. As opposed to the Warsaw Convention, the Montreal Convention has been described to be the one that is no longer a Convention for airlines, but it would serve the interests of both the consumers and the air carriers.

• The Journal of Korean Academy of Orthopedic Manual Physical Therapy
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• v.13 no.2
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• pp.1-11
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• 2007

Purpose: The purpose of this study was to determine the effect of continuous wave ultrasound and pulsed wave ultrasound that influence changes in pain and range of motion when applied to patients with temporomandibular joint disability. Methods: The subjects of the study were 40 selected patients who had been diagnosed with temporomandibular joint movement restriction and had endured pain for more than two weeks. These patients had visited K orthopedic surgery in Deagu measured from October 1, 2004 to March 31, 2005. The subjects were divided into two groups with 20 patients each. The one group was applied to continuous wave ultrasound and the other group was applied to pulsed wave ultrasound at a dosage of 1.5 W/$cm^2$ for a duration of 5 minutes and eight times for two weeks. The pain perception degree were measured by using Visual Analogue Scale(VAS) and the range of motion was measured by using a rule for each group. Results: The results obtained were as follows The change in the pain perception degree were statistically significant in both group(p<0.05) ; however, the continuous wave ultrasound group showed more difference in the average decrease in the pain perception degree than did the pulsed wave ultrasound group. Both groups showed significant results regarding changed in the range of motion(p<0.05) ; Comparing the difference in the average of the range of motion between the two groups, came back from normal the range of motion of temporomandibular joint at the both groups. Conclusion : Based on the results of this study, we found that both groups showed decreased pain and increased the range of motion, but the continuous wave ultrasound method had a higher therapy effect pain and the range of motion than the pulsed wave ultrasound method to patients with temporomandibular joint disability. With such finding, we expect that according to ultrasound therapy applicant method can be helped usable accurately to patients with variety symptoms temporomandibular joint disability.