• Journal of East Asia Management
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• v.4 no.1
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• pp.23-51
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• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.31 no.3
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• pp.45-53
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• 2013

The purpose of this thesis is to identify the gardening method of Mus${\bar{o}}$ Soseki by looking into his works. Through this research, life and religious values of Soseki were studied, which gave a better understanding of the garden architect as an individual and seeker of religious truth. Among his works, the most widely known-four ponds, Eiho-ji, Erin-ji, Saiho-ji and Tenryu-ji were studied. The research found that based on the Zen of Buddhism, Soseki symbolized various philosophical ideas into space structures. In addition, through two gardening components, stone buildings and tributaries, he specifically materialized related themes. An absolute religious aesthetics of the creator could be found in the stone buildings that expresses the world of Buddhism and the Chinese letter 'Sim'(heart)-shaped tributaries. By experimenting new method away from a Chinese-style Japanese garden which was widely popular during his time, Soseki devised a garden as residential quarters of a high priest that can be set aside entirely for Zen-study, which became to represent Japanese garden style. If Soseki's gardening method had not been adopted, Japanese gardens could not have been developed as a personal garden that contains symbolic concepts. Unfortunately, in this study, to think of another Zen monk and Mus${\bar{o}}$ Soseki did not study is to compare. also the study on how another Zen monk and Mus${\bar{o}}$ Soseki's compare has to be continued.

• The Journal of the Korea Contents Association
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• v.8 no.1
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• pp.59-67
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• 2008

Stalking is defined as an abnormal or long term pattern of threat of harassment directed toward a specific individual and obsessional following. This study use empirical method based on the self administrated questionnaire of 325 male and female university students in Korea, for understanding the actual conditions of stalking. The findings are as follows. First, 18(5.5%) students experienced the victimization of stalking. Female students were more likely to be victims of stalking than male. 4(1.3%) of students were stalkers. Second, Female students were more likely to be stalkers than male. The age of most stalkers were younger than 27 yrs.. And most stalking victims knew their stalker. Third, the most cause of stalking was revenge for denial of courtship. The most methods of stalking were making approaches and the communications via letter, telephone, and giving presents. And the most period of Stalking was in 6 months.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.35 no.4
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• pp.1-13
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• 2017

This thesis aims to research the original landscape of an area in Chirwon by comparing and interpreting the current and the former landscape of the time around 1860, in which was created. Inside the painting, MuGi-YeonDang(舞沂蓮塘), its nearby garden facilities and landscape are described. The conclusions of the research are as follows. Around the inner garden(內園) called Gukdam(菊潭), core spaces of Mugi-YeonDang were Hahwanjeong(何換亭) and Pungyongnu(風浴樓). After 1971, Chunghyosa(忠孝祠), Yeongjeonggak(影幀閣) which was built as inheritance of Giyangseowon (沂陽書院), and other buildings were added. On the opposite of Hahwanjeong, there is a designed pond inside Gukdam, in which three pieces of bizarre stones and colorful flower plants and trees reside. In the middle of the pond, there is an center island(中島), constructed with Bonghwangseok(鳳凰石) and Napduseok(衲頭石). Two different kinds of trees are settled on top of the stones, and one of them is identified as a maple. In the external scenery(外境), Jakdaesan Mountain and Cheonjusan Mountain are located at the upper part of Mugi-Yeondang, and Bibo Forest(裨補林), which does not exist anymore, was located at the lower part of it. A notable achievement in own research was to discover the Ju family's graveyard(朱氏墓群) consisted of more than 10 murals at the lower part of Mt. Jakdaesan in the outer space and the remains of 'Byeoreop(別業) Yuhoejeong(有懷亭)' at the nearby Sanjeong-ri(山亭里) area, which was the Ju family's gravesite(Seonsan, 先山). The discovered remains showed the presence of a square pond(方塘) and an island in the center of it(中島) in the form of Seokgasan(an artificial mountain made with stones), a stone monument called Mangchudae(望楸臺), etc. The Seokgasan was consisted of processed natural stones, and layers of the stones were piled up for it. On the side of the layered stones, 'Gyeongam(敬嵒)' and 'Sesim(洗心)' are engraved. Especially, Gyeongja(letter Gyeong, 敬字) is a copy of the Gyeongja Rock(敬字岩) of Sosu-Seowon(紹修書院), which is a symbolic garden language mutually used in the signboards of Pungyongnu and Musansa(武山祠), a place built to enshrine Ju, Sebung(周世鵬). Through the written names of the building found in , it can be assumed that the name of the square pond with Seokgasan was Taehwaji or Jeongwudang, and the name of the Seokgasan was Sogeumgang(小金剛) or Sobangjang(小方丈). The names correspond to the names of the Seokgasan of Gukdam, which was Yangsimdae(養心臺) and Bongnaesan(蓬萊山). By means of the corresponding names, it can be inferred that the relations between the spaces were intended. was originally created as 'a manor painting(莊園圖)', led by the 15th generation of the Ju family who moved into Chirwon-ri, Haman. The painting describes not only the back garden but also the external scenery, thus it provides important evidences for understanding Mugi-YeonDang and its nearby landscape, and is helpful to its maintenance and restoration.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.30 no.2
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• pp.1-13
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• 2012

This study aimed at learning the values and meanings of the letters carved on the rocks all over Mt. Sangdu located at the boundary between Kimje-si and Jeongeup-si of Jeollabuk-do by grasping the current state of them, investigating the patterns and contents of them, and understanding the spatial and landscape properties of the region where the rocks are scattered. The results of this study are as follows; The name of Mt. Sangdu came from the mountain with the same name located in India where Buddha were seeking the truth, and means auspicious. With the recognition of ancient maps and books, various propitious spots also made the landscape symbols of Mt. Sangdu solidify. Whoam, Chaangsuk-Kim, Weolgye Young-Cho Song and the members of Cheonggye Society like Dongcho Seok-Gon Kim led the creation of the rocks, and the 41 letter-carved rocks all over four water systems were found out and all of them were carved with Chinese characters. The letters were usually carved on flat and broad rocks, and they mainly had the shape of a small waterfall and a wide waterfall of under 1 meter height. 25(60.9%) of the carved letters were about moral training, and it seemed that they wanted to protect their pride under the shackle of the Japanese colonization over Korea. The styles of handwriting are Hangseo and Jeonseo except for names, and show various and complex styles. The mix composition of the carved letters of 'Yusubulbu(流水不腐)' of Choseo and the rocks of Takjok(濯足) is extraordinary, and the letters carved as the shape of Nakkwan(落款) have artistic value and degree of finishing. It seemed that intellectuals during the Japanese colonization over Korea in the 1930s considered Mt. Sangduasa highly valuable region because they expressed their hope and wish for the new world on the rocks. The letters on the rocks of Mt. Sangdu are invaluable cultural landscaping elements for the improvement of landscaping symbolism of Mt. Sangdu because of colliding values and spirits of the time of 'the anguish and pain of intellectuals' and 'the status of living joyfully outside of the mundane world.'

• Korean Journal of Heritage: History & Science
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• v.53 no.3
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• pp.164-183
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• 2020

In the textile culture of the Joseon Dynasty, the historic record of Banpo is fragmentary and contains many missing details. The main reason is a lack of associated literature, and it is also significant that the actual substance used is not clear at present. Banpo is a kind of cotton, but this has not been confirmed in the traditional textiles that are currently handed down. The word Ban [斑] in Banpo means "stain", and the letter Po [布] means "fabric". At the border of white discourse, Banpo did not receive attention as a research topic. This study is an attempt to restore some of the textile culture of the Joseon Dynasty through Banpo. Banpo is not just limited to the Joseon Dynasty; it is an important material for examining the development of textile culture and exchange in East Asia. This study was broadly divided into three parts. First, the record and meaning of Banpo during the Joseon Dynasty were examined. Records of Banpo can be seen from the early Joseon period during King Sejo and Seongjong, and the production and actual use of Banpo have been confirmed. Banpo was maintained until the beginning of the 20^th century, but is no longer observed. Banpo is a woven fabric made of cotton yarn dyed in many colors and has appeared in Southeast Asia since ancient times. In East Asia, there are other fabrics similar to Banpo, such as Ho [縞], Sum [纖], and Chim [綅]. In particular, the correlation between Banpo and Ho is an important link in understanding Banpo in the Joseon Dynasty. Second, the meaning of Banpo was examined from various angles through comprehensive analysis of Chinese and Japanese literature records and cases. The appearance and development of Banpo moved in sync with the period when cotton was introduced into East Asia. In East Asia, cotton was introduced and produced in earnest from the end of the Song Dynasty to the beginning of the Yuan Dynasty, and the meaning of Banpo was diversified. In China, the name of Banpo was changed to Hwapo [花布], Gizapo [碁子布], Gizahwapo [棋子花布], etc. Japan was late to introduce cotton and developed it in acceptance of the changed meaning. In Japan, use of the name Banpo is not on record, but a Ryujo [柳條] fabric of the same type as banpo has been identified. This Ryujo is the same concept as Ho and Hwapo, and later merged into Ho. Names such as Ho, Hwapo, Banpo, etc. were used differently in each country, but the form was shared across East Asia. Third, based on the meaning of Banpo shared in East Asia, the format of Banpo in the Joseon Dynasty was classified. The format of Banpo in the Joseon Dynasty can be divided into grid and striped versions. The name Banpo disappeared over time, but the form remained and was passed down until recently. I hope that this study will help restore Banpo in the future.

• The Korean Journal of Elementary Counseling
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• v.5 no.1
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• pp.227-253
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• 2006

It seems common for students living at a small county and islands to experience psychological conflicts and be unaccustomed in the peer society because they are not familiar with peer interaction and social skills. This is a case study of L (hereinafter called L) who was grown up in the sheltered school at a small county. L was psychologically disturbed because he couldn't get along well in the transferred school. It is the reason why he had lived in the sheltered school at a small county, so he had not enough exposure to interact with peer and social skills. Sometimes he was obstinate irrationally and when he had trouble with friends, he threw something out or went out of school and tricked juniors dangerously. The fact of disperse with families, parent's indifference, and hate of older brother made L to have ill feeling against family. He had low motivation and low self confident in learning because of short attention time and accumulated poor learning progress. In this study, he was evaluated at various area, such as, intelligent, affective, personal and inter-personal, before counselling. To evaluated the effect of the counselling, K-WISC-III, KPRC, sentence filling test, social adaptation ability test, etc, were administered right after the counselling was over and 8 weeks later. For specific information gathering and analysing, observation diary and deepen counselling were accomplished by homeroom teacher, his mother, and his peers. To correct his problematic behaviors, 13 counseling sessions were accomplished for 6 months and those counselling sessions were recorded and analysed definitely. Followings are the result of this case study. First, he was recovered from the anxiety of inter-personal interaction and he started to interact with peers. The result of sac scale score of KPRC profile was lower than before as much as average student after counseling and 8 weeks later. This reveals that the distress against interpersonal relation have settled. Especially, through the result of sentence filing test, he seemed to feel attachment to peers and be positive, active in the relation of peer. For instance, he was active in the open class lesson and interacted well with peers. It could be said that he overcame the psychological distress comparing with previous time. Second, he could apologize to his peer and juniors for his fault. His attitude were well shown in the letter from an old friend at the sheltered school, average KPRC profiling score comparing with previous counseling time, and remarkable decrease of attack scale score of teacher and peer. Third, his view toward family turn out positive. He recognized his situation that he lived apart from family and even worried about his parent's financial difficulty. Through solving the confliction with his older brother, he could acquire the feeling of family reunion. Fourth, his learning motivation and self-confidence were increased. He confirmed his future positively and he might be judged more attentive because his intelligence index was higher than before as much as average student. With the main goal of this study, verification for effectiveness of counseling. understanding and helping problematic students such as L who lives at a small county and island through investigation of their real situation and problems with the method of counseling and socio-cultural analysis is worthwhile. Identification of ideal relationship with peer is related with positive self-conception, harmonic social adaptation and development of child. It is time to investigate easy adaptive in classroom and well-organised program to acquire general social skills for sheltered school students at a small county and islands.

• The Journal of Korean Philosophical History
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• no.41
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• pp.155-184
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• 2014

This Paper is research for Yulgok School(栗谷學派)'s lixue(禮學) in the first half of 17c centering around Uiremunhae(疑禮問解) and Uiremunhaesuk(疑禮問解續). Uiremunhae and Uiremunhaesuk are a book between Kim Jangsaeng(金長生) Kim Jip(金集) and his follower's questions & answers about li. A book or letter of questions & answers about li is useful for comprehension of lixue's opinion, especially questions & answers about controversial li shows their critical mind and a foundation of cognition for li. Thus I make showing then situation of Kim Jangsaeng and his follower in relates to understanding and performing Zhuxi's family rituals on analyzing questions & answers about controversial li. Kim Jangsaeng Kim Jip and his follower's characteristic of lixue are several on analyzing Uiremunhae. First, Kim Jangsaeng and his follower researched for Zhuxi's family rituals with systematic approach and in-depth research, and detailed in reference to the Classic of li, Zhuxi, Zheongyi(程?), Zangzai(張載)'s thoery of li and chinese lixue data, and Lee Hwang(李滉), Lee Yi(李珥), Song Yikpil(宋翼弼), Jeong Goo(鄭逑)'s thoery of li and korean lixue data. Next, on questions & answers about controversial li, Kim and his follower basically maintained following Zhuxi's family rituals. Zonfa, sacrificial rituals and funeral rituals are all such that, and if there happened omission and contradiction in Zhuxi's family rituals, they refered to Zhuxi's theory of li on the collected works of Zhuxi and the analects of Zhuxi and searched righteous li by historial invesigation. Then, Kim and his follower critically were in succession to Lee Yi and Song Yikpil's thoery of li. finally, They also had to considered then situation on li(Zhuxi's family rituals' li and ancient li)'s operation and actualizatin on considering principle and mind of li.