• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

• Korean Journal of Soil Science and Fertilizer
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• v.44 no.6
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• pp.1245-1251
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• 2011

As a result of the growing livestock industry, varieties of organic solid and waste biomass are be generated in swine breeding and slaughtering stages. Anaerobic digestion is a promising alternative for the treatment of livestock waste biomass, as well as for the material recovery and energy production. Objectives of this study were to analyze the biochemical methane potential of swine waste biomasses that were generated from swine pen and slaughterhouse and to investigate the material recovery and methane yield per head. As pig waste biomass, swine slurry, blood, intestine residue, and digestive tract content were collected for investigation from pig farmhouse and slaughterhouse. The $B_{th}$ (Theoretical methane potential) and $B_0$ (Biochemical methane potential) of swine slurry generating in swine breeding stage were 0.525 and $0.360Nm^3\;kg^{-1}-VS_{added}$, the ratio of degradation ($B_0/B_{th}$) was 68.6%. $B_{th}$ of blood, intestine residue, and digestive tract content were 0.539, 0.664, and $0.517Nm^3\;kg^{-1}-VS_{added}$, and $B_0$ were 0.405, 0.213, and $0.240Nm^3\;kg^{-1}-VS_{added}$, respectively. And the ratio of degradation showed 75.1, 32.1, and 46.4% in blood, intestine residue, and digestive tract content. Material yield of swine waste biomass was calculated as TS 73.79, VS 46.75, TN 5.58, $P_2O_5$ 1.94, and $K_2O$ $2.91kg\;head^{-1}$. And methane yield was $16.58Nm^3\;head^{-1}$. In the aspect that slaughterhouse is a large point source of waste biomass, while swine farmhouse is non-point source, the feasibility of an anaerobic digestion using the slaughtering waste biomass need to be assessed in the economical aspect between the waste treatment cost and the profitable effect by methane production.

• Journal of Christian Education in Korea
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• v.67
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• pp.301-337
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• 2021

The researcher looked at the differences in views and various controversies surrounding Korean youth sexuality education in the wake of the Nth Room incident, which had a great impact on modern Korean society. Sex education for adolescents in Korea can be divided into public sex education through school sex education and the Youth Sexuality Center, and conservative/traditional Protestant sex education. Public sex education is partly influenced by feminist sexual ethics and comprehensive sex education abroad. Based on gender sensitivity and the right to sexual self-determination, four major projects are prevention of sexual harassment, prostitution, sexual violence, and domestic violence. However, the school sex education standard was criticized for stereotypes of gender roles and gender-discriminatory content, reinforced distorted myths about sexual violence, and exclusion of sexual diversity and various family types. Conservative/traditional Protestantism is based on the normal family ideology such as bisexual marriage, premarital chastity, and sexual ethics recognized only within marital relationships. It is a form of confrontation with public sex education while strongly opposing it. The researcher first analyzed the characteristics of public sex education, conservative/traditional Protestant sexual ethics and sex education, feminist sex ethics and sex education, and overseas youth sex education, respectively, while composing the curriculum for Korean youth sexuality education. And as a more fundamental solution to youth sexuality education, I pointed out that there are limits to asceticism, premarital chastity, gender sensitivity and sexual self-determination education, and found an alternative to the concept of body and sex in feminist theology. The researcher pointed out that it is necessary to reconceptualize the body and sex under the recognition that the most fundamental cause of distorted sexual culture is dualistic sex and understanding the body, centering on the research of various feminist theologians. And this was conceptualized into three concepts: holistic sexuality, mutual solidarity understood in relationships with others, and sexuality as a spirituality that extends to the global community. And with each curriculum, 1) Holistic Sexuality: Breathing, Narrative, Making the Shape of One's Body and Mind 2) mutual solidarity : Feeling the Breath of Others, Media Literacy through Conscientization, Sending a Good Wind 3) Sexuality as a spirituality that extends to global concern: It was proposed to pay attention to nature and to co-cultivate it, to listen to the earth's moans and create a new way of life, and to write a prayer with the earth and fellow living beings.

• Journal of Korea Entertainment Industry Association
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• v.15 no.3
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• pp.75-88
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• 2021

The film won the Golden Palm Award at the Cannes Film Festival, and received the Academy Award for a non-English-speaking film in February 2020, respectively. It has received a monumental evaluation in the world film history. Overall, this film is about class conflict, and critics evaluate the theme of the film as "badly twisted class gap" and "anger from class." The film expresses an intrinsic conflict embodied in culture as a "tragedy in which no bad person appears," rather than the dichotomous composition of the classical class struggle from Marxism. In other words, this can be seen as expressing the substrated class relationship of the modern society that Pierre Bourdieu had argued. This film has been focused as a controversial target under Korea society with excess of ideology. Politics used to adopt the keyword, 'parasite', for political disputes not only in culture contents world. Paradoxically socialism China did not allow to release film 'Parasite.' On the other hand, Lee O-Yong argues that the movie "Parasite" does not look at social phenomena through a dichotomous perspective, but is viewed through a "double perspective" and evaluates that it does not lose eyes looking at humans through tension. This view is based upon 'Vital Capitalism'. Lee. O-Yong looks at the movie "Parasite" from the perspective of "Vital Capitalism". The theory of Vital Capitalism does not seek to find the root of historical development in class struggle conflicts, but rather figuring out history and society pays attention onto the intrinsic characteristics of life, Topophilia, Neophilia, and Biophilia. Lee Eo-ryeong argues that the development of civilization theory evolved from the stage of Hobbes' Darwinism or predatism to the stage of host vs. parasite of Michel Serres, and onto the stage of Margulis's 'Win-Win (inter-dependence)'. In this paper, after overview of vital capital concept and preceeding research, re-interpretations were tried onto scenes based upon fields from habitus, culture capital. This exploration looks for a alternative for excess of ideology in Korea society.

• Journal of Popular Narrative
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• v.25 no.3
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• pp.349-383
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• 2019

This paper examined the meaning and task of romance research with a focus on Reading the Romance(1984) by Janice A. Radway. This book, which analyzes romance texts by examining the situation and meaning of reading romance by women readers integrating between cultural studies and literary studies, is one of the most popular studies on the romance genre. Radway scrutinized the practical significance of reading romance in a community of women readers. Through a study involving questionnaires and in-depth interviews, she found that for women, romance reading is a 'compensatory fiction' that brings happiness and emotional redemption through a sense of liberation achieved by escaping from patriarchal daily life. The romance that women prefer is composed of 4 stages and 13 divisions: 'Encounter → Attest → Recovery → Happy End'. It also maintains a formula that begins with an immature female character's identity crisis and ends with a blissful union that recognizes the intrinsic value of the main character, who has turned into a man who is considerate of the women. Therefore, romance plays the role of pursuit of the 'female utopian fantasy' and at the same time a reconciliation of women to patriarchy. Feminist critics of the day criticized this argument. However, reading romance is a 'feminine reading', and romance is literature about the functional relationship between women's lives and patriarchy. Yet the interpretation could differ depending on the different viewpoints and definitions of the women's utopian fantasy. In recent years, the conditions of female reader's lives, awareness and imagination have been changing rapidly. As a result, the female utopian fantasy has also changed significantly. Nevertheless, women's lives in the real patriarchal system are still contradictory, and their adventurous imagination is spreading in alternative spaces such as the subculture. In this regard, the question is about the definition of romance and the meanings of romance research are still important task.

• The Korean Journal of Franchise Management
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• v.2 no.2
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• pp.95-110
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• 2011

As global economic conditions are getting uneasy and polarization of our economy is intensified, the economic sentiment of small businesses is still low and unstable. The collapse of worldwide banking systems due to sub prime crisis in 2007 became the catalyst that shakes financial industries in each country in the world; the most sentiment people, small businesspersons, also have hard time facing survival way out, facing a great crisis. All organizing powers including manufactures, wholesales and retails are being gradually greater in mutual relations and dependence, and unstable factors about risks are also increasing. For exterior environmental and physical risk factors which cannot make small businesses survive themselves by developing ways out are eventually increasing, those who cannot cope with these factors face a great crisis. Although the government tries hard to overcome this situation conducting many ways, the effect does not continue. It is the real state that independent business markets including overall employment and establishing business have vicious cycle that they cannot be improved, due to increase of employment centered on short-term labors which lack durability in creation of employment and decline of household income. Recently, growth shows indication of slowdown because of multinational risk factors including financial crisis in each country in Europe, the death of Kim Jung-il, relationship with North Korea, and unstability of war situation in the Middle East Asia. Experts expect that growth rate will be about 4%, and independent business that ordinary people feel is still gloomy. It's reality that there is no adequate alternative for lack of jobs, unstable employment and a means of living after retirement. Also, the fact that large companies enter the market which is narrow and in the excessive competition should be an environmental factor that makes the situation worse. The business concept, a franchise, is the part we should think about whether it is the institutional solution that can guarantee independent businessmen stable life. Major companies are frightfully entering the market today, breaking the barrier to entry and shouting of a win-win with independent businesses. It's the small businesspersons who go through painful domestic recession, cannot predict the future and manage confusing and unstable independent business. It's very important to restore the domestic economy through wisely boosting consumption as soon as possible. It's also important to lead the situation by gathering powers of the government and related organizations, agonizing, suggesting solutions, and establishing accurate directions. The purpose of this study, therefore, is to suggest ways to strengthen competitiveness of small businesspersons by examining small business support policies which are currently implemented.

• Journal of Ethics
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• no.80
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• pp.51-77
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• 2011

This study aims to explore how to establish any foundation of the value of the unification of the Korean Peninsula in multicultural society of Korea. Its main issue is related to Korean identity of a nation and its shared value among the mulitcultural members, in particular, of North Koreans including defectors, foreign workers, and immigrants of international marriage and their children. For this study, I would utilize a given research of the application of two concepts of culture to multicultural levels by criticizing its limit; as an alternative, furthermore, I would pay attention to the possibility of the concept of emotion in multicultural members. A short feature in a given study of two conceptions of culture in a multicultural society is as follows: the first is to regard it as the patterns of meanings and symbols, which is very useful to understand others or other culture; secondly, to see it as the lasting process of perfection in human life, which makes us recognize ourselves as a member, so to speak, identity. In application it to Korean muliticultural members, however, there are crucial and complicated problems according to the cases of their lives. For North Koreans, firstly, they tend to get the conception of Korean identity in terms of ideological policies and education of North Korean government. This means that they have a strong hatred towards the word multiculture, in the level of recognizing the self-culture. Secondly, North Korean defectors also have the recognition of the self-culture, but their serious problem is discriminative treatments by South Korean in terms of socio-economics, in the process of their settlement. Thirdly, parents and their children in multicultural family can have their identity as Korean. In parents, however, the level is double that they can have both identities of Korean as well as of their countries. The foundation, therefore, of the value of the unification in the Korean Peninsula is closely related to the issue of identity as Korean. To recognize it, it is possible only to consider and reflect all members' lives by applying the dual conceptions of culture to their multicultural lives. That is not of outer system, but of inner, relational and cultural emotion, which enables them to share their common value of unification.

• Journal of Applied Biological Chemistry
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• v.66
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• pp.447-454
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• 2023

In the environment in which humans live, there are various antigens that invade the human body and interfere with humans leading a healthy life, so the immune system recognizes the antigen then removes them through a complex mechanism. Macrophages are widely distributed immune cells involved in the innate immune system, and produce various immune modulators such as inducible nitric oxide synthase-induced nitric oxide, cyclooxygenase-2 induced prostaglandin E2 and proinflammatory cytokines such as tumor necrosis factor-alpha. On the other hand, Protaetia brevitarsis seulensis larvae are a type of edible insect that have emerged as an alternative to the future food supply problem. The immuno-modulatory effect through the activation of murine macrophage RAW264.7 cell via mitogen-activated protein kinases (MAPKs)/nuclear factor-kappa B (NF-κB) signaling pathways has been reported. Based on this report, in this study, we confirmed how the expression of immune modulators induced by Protaetia brevitarsis seulensis larvae extracts in RAW264.7 cells was changed by treatment with pharmacological inhibitors of toll-like receptor 4 (TLR4), MAPKs and NF-κB signaling pathways. As a result, reduction of immune modulators was confirmed in the c-Jun N-terminal kinase (JNK) inhibitor treatment group and NF-κB inhibitor treatment group among the Protaetia brevitarsis seulensis larvae-treated RAW264.7 cell. Furthermore, in the TLR4 inhibitor-treated group, decreases in phosphorylation of JNK and NF-κB factors were confirmed in Protaetia brevitarsis seulensis larvae-treated RAW264.7 cell, as well as decreases in immune modulators. This results suggest that Protaetia brevitarsis seulensis larvae activates RAW264.7 cells by the engagement of TLR4-JNK/NF-κB signaling pathway.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.19 no.1
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• pp.75-91
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• 2024

Recently, global business environment is changing dramatically along with the acceleration of technological innovation amid the war, climatic change, and geopolitical instability. Accordingly, it is difficult to predict or plan for the future as the volatility, complexity, ambiguity, and uncertainty of the industrial ecosystem continue to increase. Therefore, organizations are undergoing inevitable restructuring in accordance with their survival strategy, for instance, removing marginal businesses or firing. Accordingly, office workers are seeking a startup as an alternative for their continuous economic activity amid rising anxiety factors that make them think they would lose their jobs unintentionally. Here, this study is aimed to verify through what paths office workers' self-determination influences the process of converting to a startup. For this study, an online survey was carried out, and 310 respondents' valid data were analyzed through SPSS and AMOS. To sum up the results, first, office workers' self-determination did not have significant effects on entrepreneurial intention. However, it was confirmed that self-determination had positive (+) effects on innovativeness and perception of the startup support system. This result shows that their psychology works to prepare step by step by accumulating innovative experiences and increasing perception of the startup support system from a long-term life path perspective rather than challenging startups right way. Second, innovativeness is found to have positive (+) effects on entrepreneurial intention. Also, perception of the startup support system had positive (+) effects on entrepreneurial intention. This implies that when considering startups, they are highly aware of the government's various startup support systems. Third, innovativeness is found to have positive (+) effects on perception of the startup support system. It is judged that perception of the startup support system is valid for prospective founders to exhibit their innovativeness and realize new ideas. Fourth, it was confirmed that innovativeness and perception of the startup support system mediated correlation between self-determination and entrepreneurial intention, and perception of the startup support system mediated correlation between innovativeness and entrepreneurial intention, which shows that it is a crucial factor in entrepreneurial intention. Although previous studies related to startups deal with students mostly, this study targets office workers who form a great part in economic activities, which makes it academically valuable in terms of being differentiated from others and extending the scope of research. Also, when we consider the fact that the motivation for self-determination alone fails to stimulate entrepreneurial intention and the complete mediation of innovativeness and the startup support system, it has great implications in practical aspects such as the government's human and material support systems. In the selection and analysis of samples, this study exhibits a limitation that the problem of common method bias is not completely resolved. Also, additional definitive research is needed on whether entrepreneurial intention is formed and converted into startup behavior. Academically and practically, this study deals with the relationship between humans' psychological motives and startups which has not been handled sufficiently in previous studies. The conversion of office workers to startups is expected to have effects on individuals' economic stability and the state's job creation; therefore, it needs to be investigated continuously for its great value.

• Sim-seong Yeon-gu
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• v.37 no.2
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• pp.184-254
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• 2022

Through this thesis, the psychological meaning of the Korean folktale 'the servant who ruined the master's house' was examined. The opposition between the master and the servant is a universal matter of the human psychology. It can be seen as a conflict between the hardened existing collective consciousness and the new consciousness to compensate for and renew it. From different angles, it has become the opposition between man's spiritual and instinctive aspects, between the conscious and the unconscious, or between the ego and the shadow. In the folktale, the master tries several times to get rid of the youngest servant, but the servant uses tricks and wits to steal food, a horse, the youngest sister, and all money from the master, and finally, take his life. It ends with the marriage of the youngest sister and the servant. Enantiodromia, in which the master dies, and the servant becomes the new master, can be seen that the old collective consciousness is destroyed, and the new consciousness that has risen from the collective unconscious takes the dominant position. In an individual's psychological situation, it can be seen that the existing attitude of the ego is dissolved and transformed into a new attitude. In the middle of the story, the servant marries the youngest sister by exploiting naive people to rewrite the back letter written by the master to kill him. This aspect can be understood negatively in the moral concept of collective consciousness, but it can also be seen as a process of integrating mental elements that have been ignored in the collective consciousness of the Joseon Dynasty, symbolized by a woman, a honey seller, and a hungry Buddhist monk. The new consciousness, represented by the servant, has the characteristics of a trickster that is not bound by the existing frame, so it can encompass the psychological elements that have been ignored in the collective consciousness. Such element may represent compensation or an alternative to the collective consciousness in the late Joseon Dynasty. The master puts the servant in a leather bag and hangs it on a tree to kill the servant. However, the servant deceives a blind man; he opened his eyes while hanged. Instead of the servant, the blind man dies, and the servant is freed. As the problem of the conflict between master and servant is finally entrusted to the whole spirit (Self) symbolized by a tree, the blind man gets removed. It can be understood as an intention of the Self to distinguish and purify the elements of recklessness, stupidity, and greed included in the trickster. Through these processes, the servant, which symbolizes a new change in collective consciousness or a new attitude of ego, solves the existing problems and takes the place of the master. While listening to the cunning servant's performance, the audience feels a sense of joy and liberation. At the same time, in the part where the blind man and the master's family die instead and the servant becomes the master, they experience feelings of fear and concern about the danger and uncontrollability of the servant. The tricksters appearing in foreign analogies are also thoroughly selfish and make innocent beings deceive or die in order to satisfy their desires and escape from danger. Efforts to punish or reform these tricksters are futile and they run away. Therefore, this folktale can also be seen as having a purpose and meaning to let us know that this archetypal shadow is very dangerous and that consciousness cannot control or assimilate it, but only awe and contemplate it. Trickster is an irrational manifestation of revivifying natural energy that rises from the unconscious as a compensation for hardened existing structure and order. The phenomenon may be destructive and immoral from the standpoint of the existing collective mind, but it should be seen as a function of the collective unconscious, a more fundamental psychic function that cannot be morally defined. The servant, a figure of the trickster archetype, is a being that brings transformation and has the duality and contradiction of destructiveness and creativity. The endings of this folktale's analogies are diverse, reflecting the diversified response of the audience's mind due to the ambivalence of the trickster, and also suggesting various responses toward the problem of the trickster from the unconscious. It also shows that the trickster is a problem of inconclusive and controversial contradictions that cannot be controlled with a conscious rational attitude, and that we can only seriously contemplate the trickster archetype within us.