• The Journal of the Korea Contents Association
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• v.16 no.9
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• pp.531-544
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• 2016

Victim Impact Statement, adopted as a crime victims' right, has been implemented in Korean criminal justice system since 2007, and known that the statement enlarges victims' right in courts and alleviates their suffering resulted from the crime. The statement, however, has raised concerns of infringing on a defendant's procedural rights. Scholars and practitioners had focused more on the legal issue, overlooking psychological effect of the statement to decision-makers in courts. This research reviews fallacy of impact assessment and therapeutic effect from psychological perspective, and also suggests alternatives to assuage the concerns by admission of the statement.

• Korean Journal of Hazardous Materials
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• v.6 no.2
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• pp.1-6
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• 2018

The use of chemicals to enhance and improve life is a widespread practice worldwide. But alongside the benefits of these products, there is also the potential for adverse effects to people or the environment. Thus, If anyone handles hazardous chemicals, they should adhere to specific criteria for hazardous chemicals. This study used hazard statement(H-code) and precautionary statement(P-code) to set specific criteria for handling chemicals. According to the UN GHS, hazard statement means a statement assigned to a hazard class and category that describes. And a precautionary statement is a phrase which describes recommended measures that should be taken to minimize or prevent adverse effects resulting from exposures to a hazardous product, or improper storage or handling of a hazardous product. The study suggests the treatment criteria(Public Notice) of 785 types of hazardous chemicals managed by the Chemical Control Act.

• Korean Journal of Forensic Psychology
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• v.12 no.2
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• pp.223-251
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• 2021

Statement analysis is a technique that examines the credibility of a statement by scientifically analyzing problems and psychological characteristics that appear in the content of the statement. The statement analysis report is prepared, submitted, and used for legal judgments when there is a suspicion of sexual abuse for children(under 13 years of age) and persons with disabilities since it is usually difficult to secure physical evidence nor eyewitnesses. However, the criteria for evaluating the quality of a statement analysis report or testimony are not available in Korea. Although forensic experts and professional organizations in North America and Europe are providing recommendations and guidelines for preparing forensic assessment reports, qualitative analysis research studies for forensic reports revealed a number of problems such as missing or poorly described essential information and lack of logical connection between evaluation results and forensic opinions. Therefore, forensic evaluation guidelines and forensic reports submitted to the courts in the United States, as well as the Structured Quality assessment of eXpert testimony (SQX-12) developed in Sweden were examined to suggest the Korean version of quality evaluation criteria for statement analysis report and testimony. This criteria can be used to improve effectiveness of forensic reports within criminal justice system and used as a guideline to assess the quality forensic reports or expert testimony prepared by experts. However, this criteria do not guarantee the reliability of the statement itself.

• Korean Journal of Forensic Psychology
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• v.11 no.2
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• pp.211-239
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• 2020

This study examined characteristics and judges' judgments regarding sexual violence cases against individuals with intellectual disabilities by analyzing total 716 cases of court decision. Of 716 cases, 6.0% sentenced not guilty, 53.5% imprisonment, 36.7% suspended sentence. More than half of the victims had experienced sexual assault more than one time with the tendency of repeating being higher when the accused were relatives or acquaintances to the victims. In half of the total cases, the victims were not able to specify the time of incidents. Only in 20% of the cases, there was actual compulsion but in the remaining cases, there was no clear coercion used during the crimes. There are three issues regarding court's decision of sexual assault case against individuals with intellectually disabilities; (1) credibility of victims' statement, (2) inability of resist during the crimes, and (3) whether the accused were aware of the victims's disabilities. In the judgment of credibility of statement, consistency of statement was the criterion that was used most frequently, being followed by specificity of statement, motivation for false accusation, cognitive capacity of victim, and reports of statement validity analysis in the order. The most frequently used criterion of inability to resist was the victim's statement and attitude, followed by the statement and attitude of the accused, the victim's knowledge and understanding of sexuality in the order. Regarding to the awareness of disabilities on the part of the accused, the statement and attitude of the accused was most frequently used, the victims' communicative abilities, duration of relationship, and daily life competence in the order. There were no differences in the rulings and issues according to levels of disabilities and gender. When victims were under 13 credibility of statement became more argues but the awareness of disabilities less frequently than the cases of victims who were 13 or older.

• Journal of Digital Convergence
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• v.10 no.4
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• pp.167-172
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• 2012

There is no substantive enactment in our country to regulate testifier's false statement in the process of investigation under current law. In consideration of such investigation reality, there exist predominant view that the regulations against testifier's untrue statement are necessary to fine actual truth on criminal justice. However, such view is not quite agreeable, for it holds a probability that excessive investigation rights might cause infringement on personal rights. It's because of human rights protection that the criminal justice puts before the finding of actual truth as its biggest principle, and as we see above, any testifiers' untrue statement are already punishable, although restrictive, through interpretation of deceptive scheme under current law such as obstruction of justice, crimes of sheltering or flying a criminal or calumny.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.87-94
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• 2020

The paper aims to investigate the impact of presenting statements of cash flow using the direct method and the indirect method on loan decision by credit officers at Vietnamese banks. The data was collected from 150 credit officers of commercial banks in Vietnam based on the questionnaire about making loan decision when the cash flow statement is presented in different methods, namely, direct and indirect methods. This research uses T-tests to check whether using the direct or indirect method affects the accurate calculation of loan criteria, affects the loan decision by credit officers, and compare these two methods in the aspects of information provision. The research has pointed out that: 1) the direct method helps the calculation of indicators related to loans more accurately; 2) credit officers say that, while the direct method of presenting cash flow statement provides clearer information, the use of either the direct method or the indirect method does not affect the banks' loan decision. Since then, the author recommends that cash flow statements should be provided with information in a direct method to present the information needed for loan decision more accurately so as to improve the quality of cash flow statement.

• Journal of Distribution Science
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• v.21 no.6
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• pp.91-97
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• 2023

Purpose: Interim financial statements provide timely and qualified financial information for users. Hence, the importance of the interim financial statement is increasingly noticeable among information users. This research studies determinants of interim financial statements disclosure in Vietnamese-listed enterprises. Research design, data and methodology: The sample is 55 enterprises listed in VNIndex and is in the list of Forbes top 100 largest companies in 2020. Data was collected from interim financial statements for four years, from 2018 to 2021. GMM is used in this study. Results: The regression analysis results show that reporting lag has a positive impact on the level of information distribution of interim financial reporting; companies audited by BIG4 tend to have a higher level of information disclosure. The higher the return on assets, the more disclosure is made; the larger the company size, the greater the disclosure level. Owner equity structure and Leverage do not affect the disclosure level of interim financial reporting. Conclusions: The information disclosure level on the interim financial statement should be improved to increase transparency. In addition to continuing to encourage these companies to provide more information voluntarily, government authorities should have effective regulations to require sufficient information disclosure from other listed companies.

• Proceedings of the Safety Management and Science Conference
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• 2013.11a
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• pp.209-219
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• 2013

The research is to evaluate the statistical difference between K-GAAP(Generally Accepted Account Principles) in 2008 year and K-IFRS(International Financial Reporting Standards) in 2012 year. H Motor Company, S Electronics and L Electronics are the three representative firms adopting K-GAAP and K-IFRS in Korea. The ${\chi}^2$ homogeneous test are used to identify the reduction of the number of account items of four financial statements such as Statement of Financial Position(SFP), Statement of Comprehensive Income(SCI), Statement of Cash Flow(SCF), and Statement of Change in Equity(SCE) between K-GAAP and K-IFRS.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• v.9 no.2
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• pp.816-819
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• 2005

In Java virtual machine which is the running environment of Java programs, almost every bytecode execution requires data transfers in memory. Data transfer incurs energy consumption and hence minimizing the transfer operation is very important for improving the energy efficiency of JVM. As the number of data transfers for a Java iterative statement is directly proportional to the iteration count, improving the energy efficiency of iterative statement is crucial to keep the energy efficiency of JVM high. This paper analyzes Java iterative statement at bytecode level and proposes some points how to improve the energy efficiency.

• The Mathematical Education
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• v.40 no.2
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• pp.291-315
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• 2001

There are some problems in the introduction of proof in middle school mathematics. Among the problems, one is the use of postulates and the another is the methods of proof how to connect a statement with others. The first case has been treated mainly in this note. Since proof means to state the reason logically why the statement is true on the basis of others which have already been known as true and basic properties, in order to prove logically, it is necessary to take the basic properties and the statement known already as true. But the students don't know well what are the basic properties and the statement known already as true for proving. No use of the term postulation(or axiom) cause the confusion to distinguish postulation and theorem. So they don't know which statements are accepted without proof or not accepted without proof, To solve this problems, it is necessary to use the term postulate in middle school mathematics. In middle school mathematics, we present same model of the introduction of proof which are used the postulates needed for the proof.