This paper aims to understand the points which the Board of Directors of the National Federation of Fisheries Cooperatives System has proposed, and to find some improvement. This Fisheries Cooperatives previously had a single board system operating two small board rooms which became independent within the two sectors of credit and .provision in addition to the existing board of directors. This is a very unique board of directors system which is not found in cooperatives in our country nor in the business world. This change of the board of directors of the Fisheries Cooperatives is ascribed to the reorganization of the system into a completely independent division system, which operates business separately based on each sector as opposed to the previous multiple cooperatives system. However, a plural board of directors system does contribute to the improvement of managerial efficiency by strengthening the self-control of each independent business section, but deepens conflicts between its internal organizations, and brings about a reverse function which might deteriorate both the controlling power of a systematic organization and the coordinating power between sectors. This paper made an analysis of acceptors' attitudes toward the board of directors of the fisheries cooperatives system by regulating all the staff directly related to the operation of the board of directors of the fisheries cooperatives system as a group of acceptors and by selecting one hundred and fifty persons among the staff as a sample. The inquiry into acceptors' attitudes was made using questionaries, and the data for this investigation was processed and analyzed using a statistical method. The contents of this paper are composed of I. an introduction, II. the findings of the questionary investigation, III. the overall opinion for the improvement of the board of directors system, and IV. a summary and conclusion.
The Journal of the Institute of Internet, Broadcasting and Communication
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v.17
no.2
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pp.211-218
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2017
In this study, we implemented IoT Sensor Network using Mobius Platform and implemented four kinds of Z-wave sensors applicable to smart home service to verify its performance. The 12 common service functions (CSF) provided by Mobius enable application services including status monitoring of sensors to be implemented quickly. The standard service procedures and protocols have eliminated the design process of the system and shortened the meeting time for establishing protocol between application software developer, gateway developer and sensor developer, and discussion time for adjustment of opinion. We confirmed that the application service based on the implemented sensor network and the implementation of IoT sensor can shorten the development schedule, and confirmed that most of the products purchased in the market can be accommodated without change. We hope that such speediness and openness will be able to meet the demands of various services and contribute to expanding services and creating new markets.
AI (Artificial Intelligence) has attracted interest as a key element for technological advancement in various fields. In Korea, internet companies are leading the development of AI business technology. Active government funding plans for AI technology has also drawn interest. But not everyone is optimistic about AI. Both positive and negative opinions coexist about AI. However, attempts on analyzing people's opinions about AI in a quantitative way was scarce. In this study, we used text mining on SNS (Social Networking Service) to collect opinions about AI. And then we performed a comparative analysis about whether people view it as a positive thing or a negative thing and performed a comparative analysis to recognize popular key-words. Based on the results, it was confirmed that the change of key-words and negative posts have increased through time. And through these results, we were able to predict trend about AI.
The Journal of the Korea institute of electronic communication sciences
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v.9
no.6
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pp.695-701
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2014
Blackhole attacks having a unauthorized change of routing data will cause critical effects for transmission performance. The transmission performance will be improved to the a certain level by using or having IDS(Intrusion Detection System)/IPS(Intrusion Prevention System) as countermeasures to blackhole attacks. In this papar, the effects of IDS to ene-to-end performance of packet aggregation transmission are analyzed on MANET(Mobile Ad-hoc Network) with IDS under blackhole attacks. MANET simulator based on NS-2 is used to analyze performance parameters as MOS, connection ratio, delay and packet loss rate as standard performance parameters, an another performance factor which is suggested in this paper. VoIP(Voice over Internet Protocol) traffics, one of voice services, is used for performance analysis. A suggestion for IDS implementation on MANET with packet aggregations under blackhole is shown as one of results.
It is difficult to make which customers want in restaurant industry because of IMF situation. Therefore, utilization of service marketing is needed by best effect through least investment in restaurant industry. The background of restaurant industry is not directly related to the improvement of tourism industry. We should give a hand to tourism and restaurant industry by holding international events. so the way of thinking among people is changing. And importing of famous foreign brand and opening shops are accellerating the improvement of tourism and restaurant industry. In this perspective, improvement factors of restaurant industry are as follows : the increase of pst time, the increase of disposable income, the increase of woman's having jobs and double income, requirement of people about health food, the increase of nuclear family, and the change of viewpoint among people. This restaurant industry is service industry, and it sells invisible service except the aspect of selling menu. In addition, in terms of menu, price reduction strategy should be done by cost reduction and restructuring. The ultimate purpose of marketing is to increase sales and to do this we should increase the number of customers in shops. That means we should create new customers and try to attract customers who used to be regular in the shops. Therefore, the demonstration of management ability and positive reaction is really needed. So the most important things in marketing are as follows: proper strategy for double consumption, increasing the number of customers through new specific menu, menu life cycle according to menu item, menu development by considering customer, making recipe, enhancement of product quality and cost reduction by customer's opinion. We should concentrate on national menu first, and try to develop menu for international market. It is absolutely needed that we set up the menu product strategy through menu marketing with various products and constant study related to menu marketing is to be done.
In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.
The purpose of this paper is to analyze media companies' editorial viewpoints regarding environmental issues. Not only do newspaper editorials provide a variety of environmental information, but also they make it possible for the public to form an opinion and to establish communication channels regarding environmental issues. With this in mind, this paper analyzes the changes in environmental reporting over the past two decades. The newspaper companies started writing more frequently about the environment from early 1980s. To show this, I analyzed environmental articles written in the six main news-paper companies: Chosun, Donga, Hangerae, Kyunghyang, Hankook, and Munwha from 1999 to 2004. For this study, the articles have been complied by using the Korean Integrated News Database System (KINDS). Also the data has been sorted according to year, subject, and ty the company of origin. The total number of the environmental articles posted on these six daily newspapers from 1999 to 2004 is 729 and these represent 2.59% of the total articles. Hankook-Ilbo was the company that handled the most of environmental articles followed by Hangerae, Munwha, Kyunghwang, Chosun, and Donga. The major topics of discussion were environmental development and water quality issues. The number of the environmental related articles increased in 1999 and 2000, but then decreased from 2001 to 2003. Again the number increased in 2004. Interestingly while the number of articles covering the environment increased from the 1980s and into the 1990s, the number of articles decreased from 1999 to 2004 as the post-IMF period seems to have suppressed interest in the ecological issues despite the economic growth that followed. With the change in media coverage people have begun to recognize environmental issues as having social impact. As a result the people have begun to take such issues more seriously and take more active role in effecting environmental policy. Thus it is important that the media presents it's stories in an object manner to insure that the public is properly informed.
Purpose: In spite of many Healthy Cities projects in Korea, there are few research about healthy urban planning. So we tried to use available recent models to a Healthy Cities project in a medium sized city in Gyeongnam province. Methods: Using mainly European Healthy Urban Planning Model and opinion leader survey, SWOT analysis, forum and discussion have been done to a city. Secondary city health indicator obtained from Ministry of Statistics. Results: There are strong need to develop health industry, green traffic and healthy living from survey using Healthy Cities policy direction of Korean Health Promotion Fund. Among the Healthy Urban Planning objectives, improvements of physical environments, prevention of accidents and crime, improvements of healthy esthetics rated highly. Although environmental pollution was problem local government push forward to the pilot healthy urban project as active healthy water-front development. Considering secondary healthy city indicators, change of external forces and internal capacity final task for healthy urban planning for Yangsan city were development of riverside physical education park and active living and anti-ageing environments etc. Conclusions: Comprehensive assessment and plan was possible through MAPP Model using European Healthy Urban Planning objectives to draw the direction of future urban planning for Healthy Cities Projects. Further research and formal introduction would be needed.
Objectives: The purpose of this preliminary study was to identify the nurses' perception regarding disclosure of patient safety incidents (DPSI) and to evaluate the effectiveness of education for DPSI. Methods: DPSI education was conducted for nurses majoring in clinical nurse specialist at an university. Before and after the education, the nurses made a questionnaire to evaluate the perception of DPSI. The questionnaires were divided into four categories: first, overall perception of the DPSI; second, recognition evaluation of the DPSI using hypothetical case, third, opinion on legal and nonlegal measures for facilitating the DPSI; and fourth, socio-demographic factors. The Wilcoxon signed rank test was performed on the DPSI questionnaire response to compare the perceptions before and after the education. Results: A total of 10 nurses participated in the education. DPSI education showed the possibility of improving the overall perception, necessity, effect, obstacle, and promotion method of DPSI, although there were also several responses where there was no statistical significance. In particular, DPSI education led to statistically significance change in the perception of obstacles for DPSI. For example, the number of respondents who agreed to the item "DPSI will increase the incidence of medical lawsuits." was 7 before education but decreased to 3 after education (P-value: .025) Furthermore, nurses' perception of DPSI from this study was generally positive regardless of education. Conclusion:In the future, it will be necessary to carry out DPSI education and training and to evaluate its effectiveness for more nurses.
Journal of the Korea Academia-Industrial cooperation Society
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v.16
no.2
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pp.1483-1489
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2015
The purpose of this study is to investigate the changes in citizens' perceiving urban landscape. To this end, the citizens' perceptions of urban landscape of Gimhae were surveyed two times in 2003 and 2011. To examine the statistical significance, the frequency analysis, the chi-square test were applied. There were small changes of opinion between two periods caused by the change of city form, an increase in interest in the living environment, environmental protection and so on. The interest of the citizens of the landscape were high. Citizens showed a negative feedback with respect to economic sacrifice. So, regulation causing citizens' economic loss should be avoided and It is effective to establish policies to support and induction. The results of this study are intended to be used as a reference to the planning urban landscape.
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