• Journal of Distribution Science
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• v.12 no.4
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• pp.85-92
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• 2014

Purpose - This study conducted empirical research on non-financial corporations listed on the stock exchange from 2001 to 2010, focusing on the effects of corporate governance on real earnings management of corporations. In particular, this study examined primarily the impact of the largest shareholder who could use earnings management to pursue his own self-interest, and foreign investors who played a checking role against the largest shareholders. The study also reviewed the relationship between corporate governance and earnings management while also considering corporate growth. Research design, data, and methodology - As for the measurements of real earnings management, abnormal operating cash flow and abnormal production cost were utilized. As for the independent variables, share ratio of the largest shareholder and affiliate person (M) and share ratio of foreign investors (FT) were leveraged. This study excluded those organizations that had changed their fiscal years, those that had not submitted an audit report, corporations under supervision, delisted corporations, corporations that had changed their business type, and so on, from the non-financial corporations out of the publicly traded corporations whose fiscal year ended in December from 2001 to 2010 in addition, KIS values were utilized for the corporate financial data in the study. To verify whether management structure and growth had an impact on real earnings management of a corporation through empirical analysis, a multiple regression analysis model was applied. Result - First, as a result of the analysis, the share ratio (M) of the largest shareholder and affiliate person was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD). When controlling the growth, the share ratio (M) of the largest shareholder and affiliate person was found to have an insignificant correlation with abnormal cash flow from operations(ACF) but a significant correlation with abnormal production cost (APD). Second, foreign ownership (FT) was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD) at the confidence level of 1 percent when not including the growth dummy. When controlling the growth, foreign ownership (FT) was found to have a significant negative correlation with abnormal cash flow from operations (ACF) and with abnormal production cost (APD). Conclusion - The results imply that the largest shareholder is closely related to earnings management through real activities regardless of corporate growth. It is also possible to determine from these results that foreign investors are related to earnings management through real activities when not considering corporate growth, but that they would reduce earnings management in the case of considering the growth. Thus, this study verified along with the existing studies that foreign investors were conducting the control function on controlling shareholders.

• Journal of Legislation Research
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• no.53
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• pp.491-524
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• 2017

Under the general maritime law, a life salvor has no claim against the person saved, and a pure life salvor has no right to compensation from the owner of the ship or its cargo. This harsh rule, which treats the salvor of life less generously than the salvor of property, has been modified by international conventions, statutes, so that life salvors may expect a reward in most cases. It is, especially, unreasonable that a prerequisite of a salvage award is that at least some of the property must be saved, because life of a person can not be compared to values of goods such as vessels and cargoes. Also it is not understandable that only pure life salvors can not expect a reward for the saving of life from the owners of the property. In the meantime, according to Article 39 of the Korean Maritime Search and Rescue Act (hereunder, KMSARA), any person who has gave assistance and rescued in accordance with a governmental officer's order may get a compensation for their time and labour. The above mentioned compensation which is stemmed from the KMSARA may play a role as a compliment for the lack of enough compensation to a life salvor. This means that even though a life salvor failed to save property, he may expect a minimum compensation from the KMSARA. However, it should be recognized that when a life salvor is entitled to both remuneration for the salvage of life and recourse of expenditures from the KMSARA, the total remuneration shall be paid only if and to the extent that such remuneration is greater than any reward recoverable by the salvor under the Korean Commercial Code and the KMSARA.

• Journal of Families and Better Life
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• v.30 no.6
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• pp.53-67
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• 2012

This study was conducted to explore the coping strategy of Korean men in an international marriage. To achieve this purpose, we selected 4 Korean husbands who had married after seeking the services of matchmaking agencies, and we used snowball sampling. The data were collected through in-depth interviews, and analyzed according to the case study research method. It was found that the men considered international marriage to be their second choice instead of the best one. But they considered their marriage to be 'a prepared marriage', not 'a rash marriage.' 'The prepared marriage' allowed them to have realistic expectations, and to become 'tied in wedlock' with 'a good person.' The Korean husbands coped with difficulties and problems through flexible thinking, such as considering 'how the woman acts depends on the man', 'finding a model mentor couple', 'keeping an open mind to each other', 'reinforcing family ties', and 'developing their wife's independent capacity.' Based on the results, practical alternatives for Korean husbands were suggested. Lastly, the limitations of this study were mentioned.

• 제어로봇시스템학회:학술대회논문집
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• 2003.10a
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• pp.1126-1129
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• 2003

In this paper, we propose a multi-agent system for assisting those who need help in taking objects around him/her. One may imagine this kind of situation when a person is lying in bed and wishes to take an object on a distant table that cannot be reached only by stretching his/her hand. The proposed multi-agent system is composed of three main independent agents; a vision agent, a robot agent, and a pass agent. Once a human expresses his/her intention by pointing to a particular object using his/her hand and a finger, these agents cooperatively bring the object to him/her. Natural communication between a human and the multi-agent system is realized in this way. Performance of the proposed system is demonstrated in an experiment, in which a human intends to take one of the four objects on the floor and the three agents successfully cooperate to find out the object and to bring it to the human.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.3
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• pp.67-79
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• 2019

This study examines the impact of corporate governance on capital structure decisions based on a large panel of Chinese listed firms. Using the system Generalized Method of Moments (GMM) estimator to control for unobserved heterogeneity, endogeneity, and persistency in capital structure decisions, we document that the ownership structure plays a significant role in determining leverage ratios. More specially, we find that managerial ownership has a positive and significant impact on firms' leverage, consistent with the incentive alignment hypothesis. We also find that managerial ownership only affects the leverage decisions of private firms in the post-2005 split share reform period. State ownership negatively influence leverage decisions implying that SOEs may face fewer restrictions in equity issuance and may receive favourable treatments when applying for seasoned equity ¿nancing, thus use less debt. Furthermore, our results show that while foreign ownership negatively influences leverage decisions, legal person shareholding positively influences firms' leverage decisions only for state controlled firms. We also find that the board structure variables (board size and the proportion of independent directors) do not influence firms' capital structure decisions. Our findings suggest that recent ownership reforms have been successful in terms of providing incentive to managers through managerial shareholdings to take risky financial choices.

• Human Ecology Research
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• v.55 no.1
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• pp.67-80
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• 2017

This study develops an the ideal portrait of a human being pursuing in home economics education from a critical science perspective. The practical problem is 'what should the ideal portrait of a human being pursuing in home economics education with a critical science perspective be?' was addressed through a practical reasoning research method with the stages of valued ends, context, alternatives, consequence, and a final plan. The sequential flow of understanding values and contexts established the setting of three valued ends by organizing issues and categorized areas of individuals, families, society, and cultural from a critical science perspective. The ideal portrait of human being was specifically stated, in the self-formation, independent, inter-subjectivity, social participation, and enculturation according to subcategories; in addition, the stated ideal portrait of human being was modified through expert consultations. Alternatives and consequences were reexamined for the validity of the statement and restated as a comprehensive statement of ideal portrait of a human being that included a restatement of the five areas. An ideal portrait of a human being pursuing in home economics education from a critical science perspective was made from alternative ideal portraits of the proposed human being and stated as 'a person who can continually act autonomously in one's life-world.'

• Journal of Korea Game Society
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• v.16 no.2
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• pp.97-110
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• 2016

Digital game is an entertainment content as well as a cultural content so that digital game can deliver social messages to make people confront with current problems. Based on Gonzalo Frasca's expanded model theory, this study aims to analyze independent games parodying reality on the level of the narrative and the gameplay to demonstrate that digital game can be a powerful medium to represent a satire on society. Parody games describe irrational side of society as being comical and provoke players' repetitive gameplay. Therefore, players can experience serious theme through casual play in the first-person, and realize the tragic reality directly.

• Journal of Oriental Medical Thermology
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• v.2 no.1
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• pp.24-28
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• 2003

Purpose: We aim to research the difference of abdominal temperature in dysmenorrhea patients comparing with that of normal person. Metholds: We selected the 49 dismenorrhea patients as study group and 54 normal persons as control group, excluding the patients who have dermatitis, ared over 70 or under 10. and have extreme obesity. We compared the 4 points(Rt and Lt Gimun(LR14) and Guirae(ST29)) in thd abdomen of both group, check the temperature of those points with DITI(Dorex, DTI-16UTI) to compare the temperature difference with each other. For statistics, we use independent T-test, SPSS 8.0 for windows. Results: The temperature difference between Rt and Lt Gimun which are in upper abdomen shows statistically significant result in study group. Conclusion: The dysmenorrhea patients show larger temperature difference between Rt and Lt points in upper abdomen than normal persons. In lower abdomen, the temperature between control and study group shows little difference.

• Journal of the korean academy of Pediatric Dentistry
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• v.24 no.1
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• pp.195-203
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• 1997

The purpose of this study is to provide framework for understanding women's preventive dental utilization. In this paper Andersen-Newman's model is applied to the use of dental visits. This model consists of predisposing, enabling, and need components that describe a person's decision to use preventive health services. The sample consisted of 1907 women living Iksan city. Models are operationalized using stepwise multiple regression analysis and path analysis. The number of independent variables used in the analysis was 27 in total, i.e. 20 predisposing components, 6 enabling components, and 1 need component. Preventive dental utilization was measured based on the number of visits. The data collected by means of a questionnaire survey. In this study, the amount of variance by the model was 11 percent. Number of restricted activity days caused by oral disease, perceived threat of dental disease, having a regular dental care, and income were found to have significant major effects on preventive dental utilization of women. Number of restricted activity days caused by oral disease was the most important variable affecting preventive dental utilization of women.

• The Journal of Korean Academy of Sensory Integration
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• v.4 no.1
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• pp.17-28
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• 2006

The person's behaviors are interactive with sensory processing ability. So sensory processing ability is very important. Most of tools which evaluate sensory processing are developed for the child. But sensory integrated problems are not restricted to the child. It is possible for sensory integrative problems to happen independent of the intellectual level and the social stratum. And sensory integrative problems are distributed in all age. Adults who have a sensory defensiveness use various coping strategies. But it does not solve a basic sensory defensive problem. Previous studies reported the fact that the sensory integrative treatment has a high treatment effect in these people. In this paper, we present the necessity for adult's sensory processing evaluating tool. We introduces Adolescent/Adult Sensory profile to be translated into Korean. It will discriminate adults who have sensory defensiveness from adult. It will provide these people with the suitable help.