• Asia pacific journal of information systems
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• v.33 no.4
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.11 no.9
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• pp.3538-3547
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• 2010

As Telepresence has emerged as a key collaboration tool for supporting trade business, the need for using Telepresence has also been increased in the foreign countries. In this context, we has studied an exploratory research to analyze how staffs-in-charges of trade support authority, exhibition & convention center and SME(Small and Medium-Size Enterprise) perceive the general concept of Telepresence, the necessity, feasibility, business values and expected problems of Telepresence's adoption and use. The finding indicated that there seemed to be significant differences between the necessity and the feasibility of Telepresence adoption and use. In addition, they were anticipating some problems when building Telepresence. Major reasons are incompatibility between Telepresence systems, lack of usability and difficulties of fixing a rental fee. The results of the perception analysis also showed that Telepresence would positively influence on creating business value. The analysis revealed that the core factors of the successful adoption and use of Telepresence are stable network environment, awareness and accessability, and education and promotion. Through the perception analysis, I came up with the core factors to implement Telepresence successfully and use it properly. And the fact that I presented the guideline to build Telepresence for SME makes this study meaningful.

• Journal of Korean Academy of Nursing
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• v.27 no.4
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• pp.933-942
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• 1997

There has recently been an increased interest in women's health from, various disciplines, with different perspectives presented according to each profession's academic background. This has led to many instances of incorrectly defining, or misinterpretation, of the issues even among professionals. Nurse scholars as well as practitioners who work in women's health care need to have a clear conceptual understanding of women's health in order to build a body of knowledge, delineate curricular activities, and set directions for professional nursing interventions. In addition, a conceptual model that may be directly utilized in practice is needed to maintain and promote women's health issues. The purpose of this study was to apply a Hybrid model, analyzing conceptual definitions and discussions related to women's health gathered from review of the literature. Further to compare analyticals the concepts and properties observed from field work, so as to present a final definition of women's health and, build a conceptual framework for a united comprehensive perspective on the concept as well as on nursing practice. Data collection and analysis consisted of a theoretical stage, field work stage, and final analysis. A heterogeneous group of professionals and lay persons, 39 in all, participated in the field work. Study findings Include several subconcepts under the concept of women's health : a woman's whole life, holistic health, quality of life, awareness of being a woman, individual nursing, self care ability, reproductive health, and family health. Thus, a comprehensive definition was built, 1. e., "Women's health care be defined as improvement in the quality of life of women through attainment of holistic health throughout the life span. With reproductive health at the core, the concept is directly related to family and national health, and includes taking care of one's own health based on awareness of being a woman and utilizing self care activities. Women's health care issues are unique and allow various responses, therefore women's health professionals need to apply individual approaches to reach solutions in attaining holistic health and improving quality of life." The constructual factors of women's health were found to be reproductive functions, diseases more common in woman, self actualization, mental health, women's health policies, sexuality, midlife changes, and marital relations, with each factor having more than three properties. Positive factors affecting women's health were found to be a normal childbearing process, a healthy lifestyle, active health management, health information, support, and resources, and interpersonal relationships. Negative factors were found to be overwhelming role stress, cultural oppression, gender inequality, distorted sexual identity, economic difficulties, misuse and/or abuse of substances, and stress. The model of women's health may be visualized as a balance scale set upon a woman's life, supporting 4 concentric circles. The innermost circle and second circle incorporate conceptual definitions of women's health, and the outer two circles represent the constructional factors and properties of women's health. Each circle has its own color that symbolizes the conceptual meaning. Positive and negative factors are represented as weights at either end of the scale, and are affected by nursing intervention, i. e., health and wellness increase when positive factors are stronger, whereas disease and illness increase when negative factors are stronger. This model is only a preliminary effort and requires much discussion and testing to be further developed. Continuous research is also required.

• Journal of the Korean Institute of Landscape Architecture
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• v.46 no.3
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• pp.79-91
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• 2018

This study proposes the difference of awareness and improvement plan of building-related landscape systems through a cognition survey of building owners, public officials, and experts. The main results are as follows. First, all three groups are highly aware of the need to secure urban green spaces. Even if private property rights are restricted, the level of awareness that green space should be secured for public benefit is high. The level of interest in the building-related landscape system was also surveyed to a greater degree. Second, the survey respondents, including the building owner group, answered that there is a need to strengthen the building-related landscape area standards. It can be seen that there is a need to revise the relaxation of the building-related landscape area standards through an amendment of the Building Ordinance in many local governments. Third, most municipalities are not equipped with an organizational system that can promote the work of building-related landscape. It is necessary to newly hire civil servants for landscape design, maintenance, and management specialization, or to expand co-working relationships with related departments. Fourth, building owners are interested in building-related landscape, but they do not know specific management methods and leave the landscape space. The municipality needs to offer guidance on landscape architectural design and construction methods that the building owners can easily follow and to support the voluntary landscape space management on the part of the local residents by supporting the trees. Fifth, in order to improve the building-related landscape system, it is necessary to verify the effect of the building-related landscape and spread a consensus. At the government level, in order to enable building owners to recognize the value of the landscape space in connection with an urban regeneration project, it is necessary to present an example of an excellent building-related landscape installation via a pilot project.

• Journal of Korean society of Dental Hygiene
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• v.9 no.1
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• pp.85-99
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• 2009

The purpose of this study was to examine the awareness of dental hygienists about on-the-job training in public health sector in an effort to stir up their on-the-job training(OJT) and to facilitate the planning of successful educational programs. A survey was conducted nationwide for two months in October and November 2006, and the answer sheets from 811 dental hygienists were analyzed. The findings of the study were as follows: 1. 40.7 percent of the dental hygienists investigated never underwent OJT geared toward public officials, which wasn't linked to oral health. 2. As for the experiences of professional oral health education(or OJT) as members of local public dental clinics by service term, 64.9 percent of the dental hygienists who had worked for less than 10 years never received that kind of education, and 70.5 percent of those with a 15-year or more career received that education just once(p<0.05). The dental hygienists who received that education viewed it favorably, as they found that to be conducive to their job performance. In the event of those who didn't receive that education, a lack of chance to do that was the most common reason. 3. In regard to motivation of receiving professional oral health education(or OJT), the largest rate of the dental hygienists who stood at 71.9 percent received that education voluntarily in pursuit of self-development and better job performance. The training programs provided by the oral health division of the Ministry for Health, Welfare and Family Affairs were excluded in this study. As to educational spending by the dental hygienists or their employers over the past two years, 56.9 percent paid 100 thousand to less than 500 thousand won. 46.6 percent never paid for that, and about 15.5 percent received education at their own expenses. Concerning the form of OJT, lectures were provided to 50.3 percent. 4. The dental hygienists who worked in local public health clinics hoped for more intensive and better education and training related to oral health projects.

• Korean Journal of Community Nutrition
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• v.12 no.5
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• pp.519-533
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• 2007

This study was carried out to investigate the nutrition knowledge, dietary attitudes, and dietary habits of girl's high school students in Kunsan, and to investigate their recognition of food-nutrition labeling. The results are summarized as follows. General nutrition knowledge is relatively low, with an average of 0.57. It was shown that high school female students skipped breakfast rather than lunch or dinner, with a skipping rate of 28.9% for breakfast, 0.7% for lunch, and 8.6% for dinner. Regarding snacks, 35.5% of all the surveyed students had 1 snack per day, with 31.9% having them between lunch and dinner. The most popular snacks include biscuits (22.3%), noodles (18.3%) and bakery (13.3%). The most popular response was that students 'sometimes checked' the food label of processed domestic and imported processed food. The level of satisfaction with food labels is moderate, with an average of 2.96, out of 5. The most satisfactory title about food labels was 'helpful for food selection' with 3.19. On the other hand, the least satisfactory title was 'understands the label' with 2.78. Regarding the identification of the nutrition labeling, the highest response was 'sometimes watched, sometimes not' with 40.5%. Products which were most often checked were milk/milk products (3.44), snacks/bread (3.33), and soft drinks (3.07). Among nutrition labeling items, total calories was the most important, followed by fat, carbohydrate, cholesterol and calcium. The question regarding the knowledge of nutrition labeling rated an average of 0.58 (out of 1). There was a significant positive correlation between the degree of the nutrition label verification and the dietary attitude score, along with the nutrition labeling knowledge and the nutrition knowledge score of the subjects. On the other hand, the degree of the nutrition label verification and the knowledge on nutrition labeling had a significant negative correlation. Hence, it is of the opinion that education on properly reading nutrient information is necessary to enable adolescents to apply that in real life. Furthermore, labeling nutritional information on processed fred through a more comprehensive method is deemed necessary as a supporting measure.

• The Journal of the Convergence on Culture Technology
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• v.9 no.5
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• pp.837-842
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• 2023

This study analyzed the awareness and actual condition on metaverse utilization in education for design major students. An online survey was conducted for 14 days from May 10 to 23, 2023, targeting 120 students majoring in design at D University. The evaluation method of the questionnaire was a nominal scale and a 5-point scale, and the questionnaire results were analyzed through SPSS 29.0. First, it is necessary to sufficiently share the advantages of metaverse utilization in education with students, and to provide basic literacy programs utilizing the characteristics of metaverse and supporting class activities. Second, students' response will be higher in studio classes where practical training is conducted rather than information delivery or understanding-oriented lectures. Third, in order for the metaverse to become a means of education in the digital transformation era rather than just a temporarily medium in COVID-19 era, specific and systematic design education programs reflecting the characteristics of the metaverse need to be continuously developed. In addition, it is important for instructors to actively review the use of the metaverse and search for various ways to utilize it.

• The Journal of the Convergence on Culture Technology
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• v.10 no.4
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• pp.419-423
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• 2024

With the rapid increase of multicultural families in South Korea due to international marriages and the influx of foreign workers, the number of children from these families enlisting in the military is also rising. It is projected that by 2030, over 10,000 recruits from multicultural backgrounds will join the military annually. This influx can help mitigate the issue of decreasing military resources due to low birth rates and enhance the cultural diversity within the military. However, the lack of multicultural awareness and the presence of discrimination in the military can hinder the well-being of these multicultural soldiers. This study aims to analyze the multicultural phenomenon in the Korean military and explore development strategies to ensure the stable service and healthy military culture for multicultural soldiers. The theoretical background of multiculturalism and diversity in the military is examined, along with the analysis of multicultural military operations in other countries. Management strategies for multicultural soldiers, including leadership and organizational culture innovation, multicultural education and awareness programs, and the establishment of tailored support systems, are proposed. Furthermore, policy recommendations for enhancing the effectiveness of multicultural policies in the Korean military are presented. Supporting the successful military service of multicultural soldiers will contribute to the enhancement of military combat power and the acceptance of multiculturalism in Korean society.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.11 no.12
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• pp.4907-4921
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• 2010

The object of this descriptive survey research was to provide basic information source for building objective standards of DNR (Do Not Resuscitate) that can be clinically applied, by analyzing college students' awareness and attitude toward DNR. The participants of the study were 1,267 students from one college of Daegu, South Korea. The structured survey questionnaire was used for data collection, and the survey was conducted from 1-31 July, 2010. The error and percentage was estimated by SPSS 17.0 program, and analyzed with $x^2$-test. As a result of comparing the nursing students' and non-health care major students' awareness and attitude toward DNR, the significant differences were found in the necessity of DNR, reason for supporting DNR, reason for opposing DNR, and DNR decision-maker, among the awareness dimension; among the attitude dimension, significant differences were found in implication of family DNR and self-DNR. Comparing the nursing students' and non-health care major students' awareness toward DNR related information provision, researchers have found significant differences in the necessity of giving information on DNR, timing of the DNR information provision, result of the DNR-related information provision, and guidelines for the DNR information provision. In terms of the difference in DNR's necessity recognition by the demographic information, the significant differences existed based on the religion and the history of blood donation; in terms of the differences in attitude toward DNR decision-maker, the differences were found on the religion and the number of siblings. For the attitude toward family member's DNR, the significant differences existed for the sex, age, economic status, religion, the number of siblings, the history of familial illness and death, and experience of blood donation; the attitude toward the DNR for the self was significantly differed by the sex, economic status, the number of siblings, and the history of familial illness and death. To establish the standards for DNR based on the study, we suggest more well-designed future studies.

• Nutritional Sciences
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• v.8 no.1
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• pp.42-49
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• 2005

Many of the non-communicable diseases, which are now the major causes of death and disability worldwide, can be linked to our lifestyles, and thus to what eat The life-style related risk factors are - to a great extent - preventable. Public health nutrition (PHN) policies are means through which govemments can have an enornous impact on the reduction of nutrition-related non-communicable diseases, such as diabetes, hypertension, obesity, cancer and cardiovascular disease, by creating and supporting environments which enable healthier food choices and which are conducive to healthy nutrition behavior. More and more countries are developing nutrition policies. Nutrition policies are tools through which governments can intervene and control nutrition-related concerns throughout all levels of society. The need for more concerted action in the Republic of Korea is demonstrated, by showing the lack of priority for nutrition issues. Four recommendations for action are made; the first recommendation places emphasis on the need to implement a structure at the political level, through which nutrition concerns can be addressed, such as a nutrition unit within the Ministry of Health and Welfare. The second recommendation stresses the need for a strong nutrition advocacy strategy, to raise the awareness of the gains that can be achieved by promoting healthy nutrition. The third recommendation calls for more vigorous regulations and stricter enforcement of food and nutrition advertisement, and the fourth recommendation emphasizes the need for a settings-bsed approach to nutrition interventions. Acknowledging the developments that have already occurred in Korea, public health nutrition has yet to become a priority on the agenda of policy makers in Korea.