• Cartoon and Animation Studies
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• s.37
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• pp.45-82
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• 2014

Comics and cartoons of superheroes in the West have adopted various semiotic systems and other art-forms, including their politico-socio-economic condition, and made parody of other popular texts, as well. Based on the idea of the development of superhero genre, this article focuses on how East Asian popular texts appropriate and reconstruct the genre, which was once considered the realization of American idea, by analyzing a series of TV animation (Japan, Sunrise,2011). Through the feature of parody with intertextuality, provides East Asian value and sensibility of characters as corporation-centered modern humans in capitalist society. This animation has similarity and difference, compared to that of Western superhero cartoons. It satires Western capitalist society and emphasizes Eastern family-oriented value. The performances of superheroes on TV represent the satire on Western style individualism and estimation through each one's achievement. It metaphorically criticizes the situation in which modern human falls into dependency on capital and media, and the capitalistic system in which public good is used for the method of private profit. emphasizes East Asian value of human and society, the cooperative relation for the success and maintenance of community by combining members of state and society through familial sensibility. Tiger functions as a spiritual leader in the group of superheroes who have been obsessed with competition for their own private purpose rather than public cause, Bunny and other colleagues are gradually influenced by Tiger's familial communicative style. emphasizes community-centered view and self-sacrificing sensibility as an international citizen to solve social pathology of modern world.

• Korean Security Journal
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• no.1
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• pp.351-370
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• 1997

This study concerns possible measures to prevent separatists' terrorist acts against overseas Korean businessmen. Of late, many Korean enterprises are helping a number of foreign countries develop their economy, by building factories and manning regional offices in those countries. But recent development of terrorism especially against Korean businessmen is alarming. This report discusses the need for Korean enterprises heading overseas to prepare themselves with awareness of terrorism and possible protective measures against it, besides their routine pursuance of profits; and for the government and prospective enterprises to refrain from investing in those countries having active separatist movements. If an investment has become inevitable, a careful survey of the region in conflict should be conducted and self-protective measures should be put in place through security information exchange, emergency coordination and training of personnel, etc. This study will first review the past terrorist incidents involving employees of overseas Korean enterprises, and then will focuss on seeking effective measures on the basis of the reported incidents. In carrying out the study, related literature from both home and abroad have been used along with the preliminary materials reported and known on the Internet from recent incidents. 1. The separatist movements of minority groups Lately, minority separatist groups are increasingly resorting to terrorism to draw international attention with the political aim of gaining extended self rule or independence. 2. The state of terrorism against overseas Korean enterprises and Koreans Korean enterprises are now operating businesses, and having their own personnel stationed, in 85 countries including those in South East Asia and Middle East regions. In Sri Lanka, where a Korean enterprise recently became a target of terrorist bombing, there are 75 business firms from Korea and some 700 Korean employees are stationed as of August 1996. A total of 19 different terrorist incidents have taken place against Koreans abroad since 1990. 3. Terrorism preventive measures Terrorism preventive measures are discussed in two ways: measures by the government and by the enterprises. ${\blacktriangleleft}$ Measures by the government - Possible measures at governmental level can include collection and dissemination of terrorist activity information. Emphasis should be given to the information on North Korean activities in particular. ${\blacktriangleleft}$ Measures by individual enterprises - Organizational security plan must be established by individual enterprises and there should also be an increase of security budget. A reason for reluctant effort toward positive security plan is the perception that the security budget is not immediately linked to an increment of profit gain. Ensuring safety for overseas personnel is a fundamental obligation of an enterprise. Consultation and information exchange on security plan, and an emergency support system at a threat to security must be sought after and implemented. 4. Conclusion Today's terrorism varies widely depending on reasons and causes, and its means has become increasingly informationalized and scientific as well while its method is becoming more clandestine and violent. Terrorist organizations are increasingly aiming at enterprises for acquisition of budgets needed for their activities. Korean enterprises have extended their business realm to foreign countries since 1970, exposing themselves to terrorism. Enterprises and their employees, therefore, should establish their own security measures on the one hand while the government must provide general measures, on the other, for the protection of the life and property of Korean residents abroad from terrorist attacks. In this regard, set-up of a counter terrorist organization that coordinates the efforts of government authorities in various levels in planning and executing counter terrorist measures is desired. Since 1965, when the hostile North Korea began to step up its terrorist activities against South Koreans, there have been 7 different occasions of assassination attempt on South Korean presidents and some 500 cases of various kidnappings and attempted kidnappings. North Korea, nervous over the continued economic growth and social stabilization of South Korea, is now concentrating its efforts in the destruction and deterioration of the national power of South Korea for its earlier realization of reunification by force. The possibility of North Korean terrorism can be divided into external terrorist acts and internal terrorist acts depending on the nationality of the terrorists it uses. The external terrorist acts include those committed directly by North Korean agents in South Korea and abroad and those committed by dissident Koreans, hired Korean residents, or international professionals or independent international terrorists bought or instigated by North Korea. To protect the life and property of Korean enterprises and their employees abroad from the threat of terrorism, the government's administrative support and the organizational efforts of enterprises should necessarily be directed toward the planning of proper security measures and training of employees. Also, proper actions should be taken against possible terrorist acts toward Korean business employees abroad as long as there are ongoing hostilities from minority groups against their governments.

• Cartoon and Animation Studies
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• s.49
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• pp.359-382
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• 2017

Content is the complex of art and technology of trend, so it is important to experience different technologies for content education. Today, many non-profit organizations plan and operate numbers of programs for disabilities, low-income, and minority families to enhance the quality of life and the realization of social integration. These programs are limited to museums and galleries, not so pro-actively in progressing. Various contend education is necessary to the expansion of cultural exchange for the culturally alienated area. Naver is running an outreach program named . It is an experience-based outreach program where current cartoon / webtoon writers come directly to the school to inform students about the basic story of comics and comic techniques. However, the fact that the is not centered on the marginalized area but is centered on the Seoul Gyeonggi area, has the limitation that they can not benefit from a wide range of programs because they have a space limit of 'school', and, has a spatial limitation that the experience of the work is excluded. 'Outreach programs in marginalized areas' must be reorganized into a fluid dimension, not a fixed, single-system program. You should be able to experience and experience your work by directly using various professional equipment of comics based on your capacity and experience, local culture, religion, and society. These program participants will gain the effect of attractive and effective learning with empathy with their comic experience. Meanings of Comics content outreach program are following: First, the rich cultural archive can be used efficiently by providing various contents to existing outreach programs with the educational limitation of museums and galleries. Second, Comics contents can be enjoyed as a part of our life by understanding diversity and technology of contents. Third, because it is the program of expertise' participation, it can remodel, and restructure the severed experience in remote areas for the continuous growth and development, and furthermore, it can enhance the understanding of society.

• Management & Information Systems Review
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• v.38 no.2
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• pp.67-81
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• 2019

In accordance with K-IFRS 1109, financial instruments are classified to amortized cost (AC), fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVPL). And disposal gains are prohibited to be recirculated for net income when FVOCI financial instruments would be sold in the future, so-called recirculation prohibition. This research investigates whether accumulated other comprehensive income of available-for sale financial assets(AFS) under K-IFRS 1039, could affect reclassified amounts to the FVPL securities from the AFS securities. Also, this study investigates the effects of the reported income on the reclassified FVPL, because CEOs are likely to try earnings management when net income is predicted to be less than target or is low, comparing other firms. As a result of empirical analysis, first, I find that accumulated other comprehensive income of the AFS has a positive impact on the reclassified FVPL. Second, level of reporting income has no significant impact on the reclassified FVPL. Third, interaction effects are significantly positive on the firms which have more other comprehensive income and less level of reported income. Fourth, the effects of the bank and securities are more distinct than those of the manufactures. This study is the first research to investigate earnings management through AFS at the timing of the first adoption of K-IFRS 1109. Empirical results of this study provide evidence of earnings management on the reclassification of FVPL which gives meaningful implications to regulators, academic researchers and auditors.