• Title/Summary/Keyword: Standard Enforcement

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A Study on the Resolution Mechanism for Dispute between Investor and State in China (중국의 투자자-국가 간 분쟁 해결제도에 관한 연구)

  • Ha, Hyun-Soo
    • Journal of Arbitration Studies
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    • v.23 no.4
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    • pp.29-53
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    • 2013
  • Chinese ISD has been changed a lot since the reformation policy in 1978 and it is expected that China will present a changed attitude toward its advantage as its industrialization continues to advance. This study generally examines the ISD in BIT and also considers not only the attitude of China with regard to ISD but also the changes on the Chinese side. Moreover, this study determines the areas on which the Chinese government focuses. In order to conduct this study, the author attempts to classify the attitudes on ISD into chronical change and treaty powers based on the analysis of BIT. In addition, the paper examines the main contents of ISD in BIT which previously involved an agreement such as arbitral institution, arbitral range, counter-measures of local country, standard for admitting the nationality of corporate investors, and recognition and enforcement of arbitral award. Based on analysis, this paper mentions matters that require attention and caution in the Korea-China FTA as regards investment negotiation, and also suggests instructions for investors who may face dispute with the Chinese government.

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A Study on Korean Traditional Foods and Its Commercialization for the Tourists (한국 전통민속음식 발굴과 관광상품화 방안)

  • Lee, Gun Soon
    • Journal of Practical Agriculture & Fisheries Research
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    • v.7 no.1
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    • pp.3-20
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    • 2005
  • The purpose of this study is to explore the possibility of commercialization of Korean traditional foods for the tourists. In order to develop suitable foods for the tourists, it is needed to identify the various traditional foods, its cooking process, and component parts. The author surveyed various traditional foods in Gyeonggi provinces through field visits and considered the followings: Significance of the foods in local areas and background of taking the foods, production of the foods for the tourists and foreigners, standard cooking process and mass production systems, best quality of foods and management for good qualities, period of circulation of foods, balanced nutritional elements, foods for the well-being concepts, scientific and reasonable inheritance mechanism for the foods, and concept of originality of the foods. For further development of traditional foods for the tourists, the followings should be considered: High quality of foodstuffs, advanced processing technology, marketing network, enforcement of publicity, supporting research institute on traditional foods, and automatic operation of processing facilities. As the result of this study, the following traditional foods in Gyeonggi provinces are recommended for the tourists: kongrungchang-gookbap, Moorutsook-goum, Gamja-boongsaengei, Sookboojaengei-sirudduk, Maemil-chongdduk, Gamja-ongshimi, Oksusu-ongshimi, Maemil-makguksoo, and Kotdung-chigi.

Experimental Study on the NO2/NOX Ratio from Exhaust of Diesel Vehicles by Chassis Dynamometer (경유자동차에서 배출되는 NO2/NOX 비율 특성)

  • KIM, SUNMOON;KIM, JOUNGHWA;JUNG, SUNGWOON;SUNG, KIJAE;KIM, JEONGSOO;KIM, INGU
    • Transactions of the Korean hydrogen and new energy society
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    • v.28 no.2
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    • pp.220-224
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    • 2017
  • Nitrogen dioxide ($NO_2$) is an important urban pollutant in Korea. Expecially, diesel vehicles are responsible for the most traffic rated nitrogen oxide ($NO_X$) emission, including nitric oxide (NO) and nitrogen dioxide ($NO_2$). Though nitrogen oxide ($NO_X$) emission from vehicle was applied a strict enforcement of emission standard, the specific $NO_2$ fraction in $NO_X$ ($NO_2/NO_X$) from various types of diesel vehicles was not understood. In order to investigate the fraction of $NO_2/NO_X$, the vehicle emission study was carried out at the facility of Transport Pollution Research Center (TPRC), National Institute of Environmental Research (NIER), Korea. Three different types of diesel vehicles(VAN, SUV, passenger) were tested on the NIER driving mode. The result of $NO_2/NO_X$ ratio was over 0.1 for all test vehicles and the highest $NO_2$ emission was observed at the van vehicle. The observation was showed that the emission trend of $NO_2/NO_X$ for passenger and SUV vehicles were inversely proportional. Also, as the emission standard has been strengthen, the emission rate of $NO_2$ has been decrease.

An Study on the Problems and Improvement of the 'Considerable Efforts' to Use Orphan Works: Focused on Mass Digitization in Libraries (고아저작물 활용을 위한 '상당한 노력' 규정의 문제점 및 개선에 관한 연구 - 도서관의 대량디지털화를 중심으로 -)

  • Joung, Kyoung Hee
    • Journal of the Korean Society for Library and Information Science
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    • v.50 no.4
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    • pp.333-350
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    • 2016
  • Article 50 and article 18 related to orphan works in the Copyright Act of Korea and Enforcement Decree of the Copyright Act of Korea define 'considerable efforts' to locate copyright owners. This study analyzed the reasonableness of the efforts for mass digitization in libraries. The findings of the study were the duplication of searches on the 'Finding Copyright' website and the inquire to copyright trust management organizations by document, ambiguity of search criteria through information networks, and problems due to non-use of international standard identifiers in managing works on copyright register, works with undistributed compensation, and copyright trust management organizations. This study suggests that copyright trust management organizations should register trust works, the government should develop a guideline for detail guidance for searching information networks, and copyright works should be managed using international standard identifiers.

Current Status Analysis of Business Units and Retention Period Estimation related to Administrative Information Systems of Public Institutions (공공기관 행정정보시스템 관련 단위과제 및 보존기간 책정 현황분석)

  • Yoon, Sung-Ho;Yu, Sin Seong;Choi, Kippeum;Oh, Hyo-Jung
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.31 no.2
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    • pp.139-160
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    • 2020
  • Since the Public Records Management Act was enacted in 2007, the administrative information system has already been included in the electronic records production system, and dataset has been subject to record management as a type of electronic records. With the recent revision of the enforcement decree, dataset records management has been enacted. This study analyzes business units related to administrative information systems of public institutions and examines the current status of retention periods estimation. For this purpose, we collected 36 records classification systems from 49 public institutions among the direct management agencies of the National Archives and disaster management agencies. And we discriminated 824 business units related to administrative information system and divided into large and small groups according to types. We also compared the retention period estimation of records. The problems and improvement plans of this study are expected to be used as basic data in preparing the standard of administrative dataset management in the future.

The Impact of K-IFRS Adoption on Accounting Conservatism: Focus on Distribution Companies (한국채택국제회계기준(K-IFRS)의 도입이 보수주의에 미치는 영향: 유통기업들을 중심으로 (초기 일시적 적응 현상))

  • Noh, Gil-Kwan;Kim, Dong-Il
    • Journal of Distribution Science
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    • v.13 no.9
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    • pp.95-101
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    • 2015
  • Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

Application Effect in Standard Diet by Calorie for Korean Type 2 Diabetic Patients (한국인 제2형 당뇨병 환자를 위한 칼로리별 표준식단 적용효과)

  • Sim Ki-Hyun;Han Young-Sil
    • Korean journal of food and cookery science
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    • v.21 no.1 s.85
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    • pp.64-74
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    • 2005
  • To develop the diet for Korean type 2 diabetic patients, a consumer survey was conducted (N=35) and was analyzed statistically. The survey compared the results of a questionnaire, somatometry, and blood parameters before and 8 weeks after the experiment. It was divided into Diabetic diet enforcement group (DDE) vs. Non diabetic diet enforcement group (NDDE). There was no significant difference in body weight, body mass index (BMI), body fat, triglyceride (TG) and low density lipoprotein cholesterol (LDL-C) of the subjects before and 8 weeks after the experiment. DDE's average fasting glucose (FBG) and post prandial 2 hours blood glucose (PP2) were significantly decreased before and after the experiment (p<0.05). NDDE's average FBG and PP2 showed no significant difference. In terms of Hemoglobin $A_lC\;(HbA_1C)$ content, DDE's had significantly decreased level both before and after the experiment (p<0.05), while there was no significant difference in the NDDE group. Cholesterol and High density lipoprotein cholesterol (HDL-C) were significantly different in DDE (p<0.05) both before and after the experiment. Whereas in the case of NDDE, there was no significant difference on the cholesterol and HDL-C, while DDE's showed a significant difference before and after the experiment. In terms of patients distribution depending on their treatment (p<0.05), NDDE had no significant difference before and after the experiment. For an item asking blood glucose control, DDE had significant difference before and after the experiment (p<0.01), while NDDE had no significant difference. For program satisfaction (p<0.05) and health (p<0.001), both the groups changed significantly after the experiment. But there was no significant difference in applying it to their real life after the experiment. Based on these results, DDE had the decreased blood glucose levels, $HbA_1C$, and cholesterol and increased HDL-C, with decreased rate of the patients taking oral hypoglycemic agents. In addition, many of the patients who participated in the experiment were found to be satisfied with the program, in terms of having less trouble in glucose control and exhibited improvement in health. Hence, based on the above results it was concluded that program was a very successful one for the treatment of diabetes.

Changes in the Training Conditions of Residents by Enforcement of Medical Residents Act (전공의법 시행에 따른 전공의 수련환경 변화)

  • Oh, Su-Hyun;Kim, Jin-Suk
    • Journal of Digital Convergence
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    • v.17 no.12
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    • pp.427-434
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    • 2019
  • The Medical Residents Act was enacted in December 2016 to protect the rights of residents, and to ensuring the safety of patients, and nurturing good medical human resources. This study analyzed the changes of training conditions according to the enforcement of The Medical Residents Act by comparing the results of two surveys conducted in 2015(1,793 Residents) and 2017(1,768 Residents). As a result, Residents worked over 80 hours per week on average('15=92.4h, '17=87.3h) and they worked twice as many times as 36 hours('15=89.4h, '17=70.1h). Female residents' leave before and after childbirth('15=78.5day, '17=82.2day), Preparation of Standard training contract('15=19.3%, '17=40.8%), Delivery of training contract('15=12.4%, '17=36.1%) did not comply with the regulations. The training conditions of the residents is directly related to the safety of patients and the public's health. National support is needed for the support of substitute workforces, fair training evaluation conditions and incentives based on the evaluation results, labor costs for residents and supervising medical specialists, and the cost of making training programs.

A Proposal of Personal Information DB Encryption Assurance Framework (개인정보 DB 암호화 검증 프레임웍 제안)

  • Ko, Youngdai;Lee, Sang-Jin
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.24 no.2
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    • pp.397-409
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    • 2014
  • According to the Personal Information Protection Act(PIPA) which is legislated in March 2011, the individual or company that handles personal information, called Personal information processor, should encrypt some kinds of personal information kept in his Database. For convenience sake we call it DB Encryption in this paper. Law enforcement and the implementation agency accordingly are being strengthen the supervision that the status of DB Encryption is being properly applied and implemented as the PIPA. However, the process of DB Encryption is very complicate and difficult as well as there are many factors to consider in reality. For example, there are so many considerations and requirements in the process of DB Encryption like pre-analysis and design, real application and test, etc.. And also there are surely points to be considered in related system components, business process and time and costs. Like this, although there are plenty of factors significantly associated with DB Encryption, yet more concrete and realistic validation entry seems somewhat lacking. In this paper, we propose a realistic DB Encryption Assurance Framework that it is acceptable and resonable in the performance of the PIPA duty (the aspect of the individual or company) and standard direction of inspection and verification of DB Encryption (the aspect of law enforcement).

Improvement and Estimation of Effect for Speed Limit Tolerance (속도위반 단속 허용범위 개선안 제시 및 효과 추정)

  • Su-hwan Jeong;Kyeung-hee Han;Min-ho Lee;Choul-ki Lee
    • The Journal of The Korea Institute of Intelligent Transport Systems
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    • v.22 no.2
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    • pp.164-181
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    • 2023
  • In a low speed limit environment, the speed limit tolerance of automated traffic enforcement devices is very high, which is one of the main factors for the low compliance rate. Therefore, in this study, we aimed to the improve the speed limit tolerance and to present a new standard. The effects of the operator and user errors that can cause speeding by drivers were analyzed. Based on the results of the analysis, an improvement of the tolerance was proposed by applying an error in the enforcement device and GPS speed. In addition, long-term expected safety effects such as the accident rate and severity were estimated from the operator's perspective when improving the tolerance. As a result of the estimation, the speed limit compliance rate, accident rate, and change rate of a number of severe accidents due to speed change, and pedestrian traffic accident mortality rate were all improved in all speed limit environments. The introduction of the proposed improvement is expected to improve road safety significantly.