• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.2
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• pp.113-127
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• 2012

From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.

• Journal of Hospice and Palliative Care
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• v.18 no.2
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• pp.85-96
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• 2015

In Korea, modern art therapy was developed in the 1960s and 1970s in the form of supplementary activities for patients in psychiatry. Along with the foundation of the Korean Association for Clinical Art in 1982 by psychiatric doctors, the therapy involved more various arts forms such as music, art, dance, poetry therapy, and psychodrama. More organizations with specific expertise opened such as the Korean Art Therapy Association, Korean Art Therapy Association, etc. in the 1990s and the Korea Arts Therapy Institute in 2001. As of April 2015, the members of the Korean Art Therapy Association total 15,000, including 6,200 regular members. The arts in integrative arts therapy (IAT) is an individual's creative activity which is related to his inner world, and the forms of IAT include music, drawing, dance and poetry therapy. From the aspect of phenomenology, IAT is psychophysical therapy involving the arts that helps patients recognize and perceive their experiences with an aim of at a recovery of the body and creativity from the phenomenological aspect. It is also a therapeutic activity that targets growth and development of the body and mind. Meta-analysis of the effects of art therapy with a focus on that involving music, drawing, dance movement and IAT in recent years in Korea, significant effects were observed in all factors but physical function. The biggest effect was mentality adaptation followed by activity adaptation and physiology. In the run up to the implementation of the daily flat-rate system for the health insurance reimbursement for palliative care in July 2015, the Ministry of Health and Welfare is reviewing the coverage of music therapy, drawing therapy and flower therapy, which are currently practiced by 56 hospice institutes in Korea. This is a meaningful step because the coverage of hospice and palliative care came after that of art therapy for psychiatric patients was approved in 1977. Still, there is a need clarify the therapeutic mechanism by exploring causality among the treatment media, mediation type and treatment effects. To address the issue of indiscriminately issued licenses, more efforts are needed to ensure expertise and identity of the licensed therapists through education, training and supervision.

• Korean Security Journal
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• no.38
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• pp.7-32
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• 2014

This study is aimed to analyze problems of police budgetary execution and to suggest better ways for establishing effective budget implementation as well as legitimacy of securing budget in the field of police work. For this purpose, this paper analyzed the annual reports on police budgetary execution, from 2009 to 2012, conducted by National Assembly Budget Office. In result, most parts of the police budgetary execution were not satisfied with the audit standard, and especially in terms of management of budgetary execution, it showed 40% in inappropriateness. In addition, excessive and underestimate appropriation in the police budgetary execution, which happened frequently in other offices, was recorded on the second place. 10% of the amount of budget was executed for ordinance violence. Given results analyzed from each division, Transportation Division occupied 40% of the amount of related problems and all of types in the field did not meet the audit standard, thus it is required to manage budgetary execution effectively. In terms of Public Safety Division, the problem was related to budgetary allocation prior to execution, such as overlap in other works, excessive and underestimate appropriation, and inappropriate business plans. Director General for Planning and Coordination did not meet the standard of law system maintenance, Given the light of the result of analyzing programs, traffic safety and securing communication was the most problematic and support for police administration, crime prevention and protecting the disadvantaged, educating professional police officers, and establishment of policing infrastructure were required to be reformed in sequence. In order to resolve these problems, it is demanded to check budgetary execution and the process in business plans on a regular basis. Additionally, in case of using budget in inappropriate parts, tough penality including reduction of budget in related to the local police should be implemented to increase the importance of budgetary execution. Moreover, because of the fact that a part of problem of budgetary execution was originally caused by the budgetary allocation, it is advised to allocate police budget using the budget proposal of National Finance Act and Ministry of Strategy and Finance.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.31
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• pp.27-56
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• 2006

Today's financial institutions usually take environmental issues seriously into consideration as they could not evade lender liability in an increasing number of cases. On the international scene, a brand-new concept of the "Equator Principles" in the New Millenium has driven more and more international banks to adopt these Principles in project financing. Sustainable development has been a key word in understanding new trends of the governments, financial institutions, corporations and civic groups in the 21st century. The Equator Principles are a set of voluntary environmental and social guidelines for sustainable finance. These Principles commit bank officers to avoid financial support to projects that fail to meet these guidelines. The Principles were conceived in 2002 on an initiative of the International Finance Corporation(IFC), and launched in June 2003. Since then, dozens of major banks, accounting for up to 80 percent of project loan market, have adopted the Principles. Accordingly, the Principles have become the de facto standard for all banks and investors on how to deal with potential social and environmental issues of projects to be financed. Compliance with the Equator Principles facilitates for endorsing banks to participate in the syndicated loan and help them to manage the risks associated with large-scale projects. The Equator Principles call for financial institutions to provide loans to projects under the following circumstances: - The risk of the project is categorized in accordance with internal guidelines based upon the environmental and social screening criteria of the IFC. - For Category A and B projects, borrowers or sponsors are required to conduct a Social and Environmental Assessment, the preparation of which must meet certain requirements and satisfactorily address key social and environmental issues. - The Social and Environmental Assessment report should address baseline social and environmental conditions, requirements under host country laws and regulations, sustainable development, and, as appropriate, IFC's Environmental, Health and Safety Guidelines, etc. - Based on the Social and Environmental Assessment, Equator banks then make agreements with borrowers on how they mitigate, monitor and manage the risks through a Social and Environmental Management System. Compliance with the plan is included in the covenant clause of loan agreements. If the borrower doesn't comply with the agreed terms, the bank will take corrective actions. The Equator Principles are not a mere declaration of cautious banks but a full commitment of lenders. A violation of the Principles in the process of project financing, which led to an unexpected damage to the affected community, would not give rise to any specific legal remedies other than ordinary lawsuits. So it is more effective for banks to ensure consistent implementation of the Principles and to have them take responsible measures to solve social and environmental issues. Public interests have recently mounted up with respect to environmental issues on the occasion of the Supreme Court's decision (2006Du330) on the fiercely debated reclamation project at Saemangeum. The majority Justices said that the expected environmental damages like probable pollution of water and soil were not believed so serious and that the Administration should continue to implement the project seeking ways to make it more environment friendly. In this case, though the Category A Saemangeum Project was carried out by a government agency, the Supreme Court behaved itself as a signal giver to approve or stop the environment-related project like an Equator bank in project financing. At present, there is no Equator bank in Korea in contrast to three big banks in Japan. Also Korean contractors, which are aggressively bidding for Category A-type projects in South East Asia and Mideast, might find themselves in a disadvantageous position because they are generally ignorant of the environmental assessment associated with project financing. In this regard, Korean banks and overseas project contractors should care for the revised Equator Principles and the latest developments in project financing more seriously. It's because its scope has expanded to the capital cost of US$10 million or more across all industry sectors regardless of developing countries or not. It should be noted that, for a Korean bank, being an Equator bank is more or less burdensome in a short-term period, but it must be conducive to minimizing risks and building up good reputation in the long run.

• Environmental and Resource Economics Review
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• v.14 no.1
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• pp.167-199
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• 2005

The following policy implications can be drawn from this study: 1) The Air Pollution Emission Amount Report published by the Ministry of Environment since 1991 classifies industries into 4 sectors, i. e., heating, manufacturing, transportation and power generation. Currently, the usability of report is very low and extra efforts should be given to refine the current statistics and to improve the industrial classification. 2) Big pollution industries are as follows - s7, s17 and s20. The current air pollution control policy for these sectors compared to other sectors are found to be inefficient. This finding should be noted in the implementation of future air pollution policy. 3) s10 and s17 are found to be a big polluting industrial sector and its pollution reduction effect is also significant. 4) The effect of emission coefficient (${\Delta}f$) has the biggest impact on the reduction of emission amount change and the effect of economic growth coefficient (${\Delta}y$) has the biggest impact on the increase of emission volume. The effect of production technology factor (${\Delta}D$) and the effect of the change of the final demand structure (${\Delta}u$) are insignificant in terms of the change of emission volume. 5) Further studies on emission estimation techniques on each industry sector and the economic analysis are required to promote effective enforcement of the total volume control system of air pollutants, the differential management of pollution causing industrial sectors and the integration of environment and economy. 6) Korea's economic growth in 1990 is not pollution-driven in terms of the Barry Commoner's hypothesis, even though the overall industrial structure and the demand structure are not environmentally friendly. It indicates that environmental policies for the improvement of air quality depend mainly on the government initiatives and systematic national level consideration of industrial structures and the development of green technologies are not fully incorporated.

• The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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• v.18 no.3
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• pp.142-161
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• 2013

In order to enhance scientific interest and a sense of affinity about ocean, the programs of the oceanic camp 'oceanic summer school' were developed and applied to $4^{th}$ and $9^{th}$-grade elementary and middle school students for 9 years from 2004 to 2012. It was composed of oceanic training for snorkeling, a tour to oceanic institutes and museums near the camp academy place, experimental learning in oceanic-related field, field trips for ocean and earth sciences, and lectures on various subjects of ocean. We developed and implemented 9-kinds of inquiry surveys to evaluate changes in cognitive and affective characteristics, and ocean literacy of students participated at the present oceanic summer camp. Based on the statistical analysis, affective characteristics such as interest, inquisitiveness, passion, and so on, were enhanced. Analysis of ocean literacy revealed that cognitive characteristics of the students were increased by 40%. We presented parents' responses on the programs of oceanic summer school. Some students with less initial interest of ocean have positively changed to make up their minds to be a oceanographer in several years later. In light of this, the summer school can be evaluated to be successfully functioned as a long-term support system for potentially young-talented students in the field of ocean science. This study addresses that long-term implementation of the summer oceanic camp may trigger students with potential talent toward in-depth science in the near future even though it could not bring positive effect immediately. This addresses the necessity of policy supports in order that various programs like the scientific camp should be more constructively developed and executed for next-generation manpower in oceanographic fields.

• Journal of Korean Society of Disaster and Security
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• v.13 no.1
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• pp.59-75
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• 2020

This study is a case study that applied 'UNDRR's Urban Disaster Resilience Scorecard', an evaluation tool necessary for Incheon Metropolitan City to be certified as an international safe city. I would like to present an example that the results derived from this scorecard contributed to the Incheon Metropolitan City Disaster Reduction Plan. Of course, the Disaster Resilience Scorecard can't provide a way to improve the resilience of every disaster facing the city. However, it is to find the weakness of the resilience that the city faces, and to propose a solution to reduce the city's disaster risk. This is to help practitioners to recognize the disaster risks that Incheon Metropolitan City faces. In addition, the solution recommended by UNDRR was suggested to provide resilience in areas vulnerable to disasters. It was confirmed that this process can contribute to improving the disaster resilience of Incheon Metropolitan City. UNDRR has been spreading 'Climate Change, Disaster-resistant City Creation Campaign', aka MCR (Making Cities Resilient) Campaign, to cities all over the world since 2010 to reduce global cities' disasters. By applying the disaster relief guidelines adopted by UNDRR, governments, local governments, and neighboring cities are encouraged to collaborate. As a result of this study, Incheon Metropolitan city's UN Urban Resilience Scorecard was evaluated as a strong resilience field by obtaining scores of 4 or more (4.3~5.0) in 5 of 10 essentials; 1. Prepare organization for disaster resilience and prepare for implementation, 4. Strong resilience Urban development and design pursuit, 5. Preservation of natural cushions to enhance the protection provided by natural ecosystems, 9. Ensure effective disaster preparedness and response, 10. Rapid restoration and better reconstruction. On the other hand, in the other five fields, scores of less than 4 (3.20~3.85) were obtained and evaluated as weak resilience field; 2. Analyze, understand and utilize current and future risk scenarios, 3. Strengthen financial capacity for resilience, 6. Strengthen institutional capacity for resilience, 7. Understanding and strengthening social competence for resilience, 8. Strengthen resilience of infrastructure. In addition, through this study, the risk factors faced by Incheon Metropolitan City could be identified by priority, resilience improvement measures to minimize disaster risks, urban safety-based urban development plans, available disaster reduction resources, and integrated disasters. Measures were prepared.

• Journal of Radiation Protection and Research
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• v.35 no.1
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• pp.34-42
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• 2010

With the expanded use of radiation in modern medical practices, the most important issue in regards to efforts to reduce individual exposure dose is quality assurance. Therefore in order to study the present condition of quality assurance, the Gwangju Metropolitan City area was divided into five districts each containing ten hospitals. Four experiments were conducted: a reproducibility experiment for kVp, mA, and examination time (sec) intensity of illumination; half-value layer (HVL) measurement; and beam perpendicularity test matching experiment. The tube voltage reproducibility experiment for all fifty hospitals resulted in a 95.33% passing rate and mA and examination time both resulted in a 77.0% passing rate. The passing rate for intensity of illumination was 86.0% and 52.0% for HVL, which was the lowest passing rate of all four factors. For the beam perpendicularity test matching experiment, generally the central flux is matched to within $1.5^{\circ}$. Of all fifty hospitals 30.0% were beyond $3^{\circ}$. The results of the survey showed that 58% responded that they knew about quality assurance cycle. All fifty respondents stated that they have not received any training in regards to quality assurance at their current place of employment. Although quality assurance is making relative progress, the most urgent issue is awareness of the importance of quality assurance. Therefore, the implementation of professional training focusing on safety management and accurate quality assurance of radiation will reduce the exposure to radiation for radiologists and patients and higher quality imaging using less dosage will also be possible.

• Journal of The Korean Association For Science Education
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• v.36 no.4
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• pp.563-579
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• 2016

This study seeks educational implication by analyzing research papers dealing with science assessment in the most recent 30 years in Korea. The main purpose of the study is to analyze the trends in published papers on science assessment, their purpose, methodology, and key words, especially concentrating on the cognitive and affective domains. We selected 273 research articles and categorized them by research object, subject, methodology, and contents. To examine the factors that affect the research trend, we also tried to contextualize papers' theme in terms of changes in national curriculum and assessment system during the contemporary period. As a result, an overall research trend reflects changes in science curriculum and assessment events such as implementation of college scholastic ability test or performance assessment. There is an unequal distribution in various aspects of the researches, showing a superiority in cognitive domains than the affective ones. By using standardized data obtained through the national and international assessment of educational achievement in science, quantitative researches were superior to qualitative ones. Studies on cognitive domain use variously written- and performance-based tests, whereas most studies of the affective ones prefer written tests. Applied research and evaluation research are predominant comparing to basic ones, which most of the research methodology is based on statistics. Lastly, we found out that key words and subjects tend to be subdivided and detailed rather than general and comprehensive, as time goes on. Such trend will be helpful to elaborate and refine assessment tools that have been regarded as a problem.

• Journal of Korea Society of Industrial Information Systems
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• v.12 no.4
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• pp.15-24
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• 2007

The recognition of postal address images is indispensable for the automatic sorting of postal envelopes. The process of the address image recognition is composed of three steps-address image preprocessing, character recognition, address interpretation. The extracted character images from the preprocessing step are forwarded to the character recognition step, in which multiple candidate characters with reliability scores are obtained for each character image extracted. aracters with reliability scores are obtained for each character image extracted. Utilizing those character candidates with scores, we obtain the final valid address for the input envelope image through the address interpretation step. The envelope sorting rate depends on the performance of all three steps, among which character recognition step could be said to be very important. The good character recognizer would be the one which could produce valid candidates with very reliable scores to help the address interpretation step go easy. In this paper, we propose the method of generating character candidates with reliable recognition scores. We utilize the existing MLP(multilayered perceptrons) neural network of the address recognition system in the current automatic postal envelope sorters, as the classifier for the each image from the preprocessing step. The MLP is well known to be one of the best classifiers in terms of processing speed and recognition rate. The false alarm problem, however, might be occurred in recognition results, which made the address interpretation hard. To make address interpretation easy and improve the envelope sorting rate, we propose promising methods to reestimate the recognition score (confidence) of the existing MLP classifier: the generation method of the statistical recognition properties of the classifier and the method of the combination of the MLP and the subspace classifier which roles as a reestimator of the confidence. To confirm the superiority of the proposed method, we have used the character images of the real postal envelopes from the sorters in the post office. The experimental results show that the proposed method produces high reliability in terms of error and rejection for individual characters and non-characters.