This work aims to implement expert and collaborative group recommendation services through an analysis of expertise and network relations NTIS. First of all, expertise database has been constructed by extracting keywo...This work aims to implement expert and collaborative group recommendation services through an analysis of expertise and network relations NTIS. First of all, expertise database has been constructed by extracting keywords after indexing national R＆D information in Korea （human resources, project and outcome） and applying expertise calculation algorithm. In consideration of the characteristics of national R＆D information, weight values have been selected. Then, expertise points were calculated by applying weighted values. In addition, joint research and collaborative relations were implemented in a knowledge map format through network analysis using national R＆D information.展开更多
In this article, I examine the view that there is a human right to democracy, and consider why we should regard this issue as decisive in solving the problems of foreign interference in the protection of human rights....In this article, I examine the view that there is a human right to democracy, and consider why we should regard this issue as decisive in solving the problems of foreign interference in the protection of human rights. I also note that there has been almost no discussion about the holder of the human right to democracy, that is, who is to hold this right. After comparing John Rawls＇ argument against the human right to democracy and Thomas Christiano＇s argument for it and showing similarities and critical differences among their arguments, I insist that we ought to be sensitive when proclaiming that democracy--be it a minimally egalitarian democracy or a more exacting one--is a universal value. We have sufficient cause to consider carefully not only the political circumstances but also the political infrastructure of the country before we proceed to an even limited intervention in the name of the protection of a human right to democracy. If the human right to democracy is not just a right to vote, but a right to the whole process of establishment and enjoyment of democracy, it should be understood as a group right that pertains to a human population that legitimately claims political self-determination. Any human population that insists on the democratic self-determination of their political will is both able and entitled to establish and administer democratic institutions, regardless of the diversity of its ascribed or cultural characteristics. The establishment of such a group with a firm political identity should be considered as the political infrastructure to claim and exercise the human right to democracy.展开更多
This paper examines chaebol （Korean business group） firms＇ earnings management methods in pre-and post-financial crisis periods in Korea. The financial crisis resulted in chaebol firms increasing their reliance on ...This paper examines chaebol （Korean business group） firms＇ earnings management methods in pre-and post-financial crisis periods in Korea. The financial crisis resulted in chaebol firms increasing their reliance on the external capital markets as chaebol firms achieved internal financing through arbitrary transactions among their affiliated and contracted firms. This produced a higher demand for financial reporting transparency in chaebol firms and strengthened monitoring from investors. These changes in the business environment in Korea following the financial crisis are likely to have led chaebol firms to reduce earnings management by using managers＇ discretion in accounting accruals and to seek alternative means to manage earnings through abnormal operating decisions which are referred to as real activities manipulation. The authors find that chaebol firms have significantly decreased accrual-based earnings management after the financial crisis of Asian compared to non-chaebol firms. The authors also find that chaebol firms have become more inclined to engage in real earnings management after the financial crisis. The results suggest that chaebol firms have shifted their earnings management methods from accruals manipulation to real activities manipulation which is harder to be detected by external auditors and regulators. This study provides insight into the changes in chaebol firms＇ earnings management methods triggered by economic shock. The findings suggest that the shift in chaebol firms＇ financing sources from internal to external capital markets and the increased demand for transparent financial information in the post-financial crisis period are likely to have influenced chaebol firms to substitute real earnings management for accrual-based earnings management after the financial crisis.展开更多
Historically, economic development and human fights go hand in hand. On the one hand, the protection of human rights is the purpose of economic development, i.e., promoting economic and social rights through economic ...Historically, economic development and human fights go hand in hand. On the one hand, the protection of human rights is the purpose of economic development, i.e., promoting economic and social rights through economic development, and then creating conditions for the realization of civil and political fights. On the other hand, the protection of human rights is a means to economic development, and only through the protection of human fights, can sustained and healthy economic development be realized. The economic development model of China since 1978, for quite a long period of time, is suitable for subsistence-based development. However, it also has created risks of economic failure and political legitimacy crises. So it is necessary to adopt a scientific development model which values human rights.展开更多
基金Project(N-12-NM-LU01-C01) supported by Construction of NTIS (National Science & Technology Information Service) Program Funded by the National Science & Technology Commission (NSTC), Korea
文摘This work aims to implement expert and collaborative group recommendation services through an analysis of expertise and network relations NTIS. First of all, expertise database has been constructed by extracting keywords after indexing national R＆D information in Korea （human resources, project and outcome） and applying expertise calculation algorithm. In consideration of the characteristics of national R＆D information, weight values have been selected. Then, expertise points were calculated by applying weighted values. In addition, joint research and collaborative relations were implemented in a knowledge map format through network analysis using national R＆D information.
文摘In this article, I examine the view that there is a human right to democracy, and consider why we should regard this issue as decisive in solving the problems of foreign interference in the protection of human rights. I also note that there has been almost no discussion about the holder of the human right to democracy, that is, who is to hold this right. After comparing John Rawls＇ argument against the human right to democracy and Thomas Christiano＇s argument for it and showing similarities and critical differences among their arguments, I insist that we ought to be sensitive when proclaiming that democracy--be it a minimally egalitarian democracy or a more exacting one--is a universal value. We have sufficient cause to consider carefully not only the political circumstances but also the political infrastructure of the country before we proceed to an even limited intervention in the name of the protection of a human right to democracy. If the human right to democracy is not just a right to vote, but a right to the whole process of establishment and enjoyment of democracy, it should be understood as a group right that pertains to a human population that legitimately claims political self-determination. Any human population that insists on the democratic self-determination of their political will is both able and entitled to establish and administer democratic institutions, regardless of the diversity of its ascribed or cultural characteristics. The establishment of such a group with a firm political identity should be considered as the political infrastructure to claim and exercise the human right to democracy.
文摘This paper examines chaebol （Korean business group） firms＇ earnings management methods in pre-and post-financial crisis periods in Korea. The financial crisis resulted in chaebol firms increasing their reliance on the external capital markets as chaebol firms achieved internal financing through arbitrary transactions among their affiliated and contracted firms. This produced a higher demand for financial reporting transparency in chaebol firms and strengthened monitoring from investors. These changes in the business environment in Korea following the financial crisis are likely to have led chaebol firms to reduce earnings management by using managers＇ discretion in accounting accruals and to seek alternative means to manage earnings through abnormal operating decisions which are referred to as real activities manipulation. The authors find that chaebol firms have significantly decreased accrual-based earnings management after the financial crisis of Asian compared to non-chaebol firms. The authors also find that chaebol firms have become more inclined to engage in real earnings management after the financial crisis. The results suggest that chaebol firms have shifted their earnings management methods from accruals manipulation to real activities manipulation which is harder to be detected by external auditors and regulators. This study provides insight into the changes in chaebol firms＇ earnings management methods triggered by economic shock. The findings suggest that the shift in chaebol firms＇ financing sources from internal to external capital markets and the increased demand for transparent financial information in the post-financial crisis period are likely to have influenced chaebol firms to substitute real earnings management for accrual-based earnings management after the financial crisis.
文摘Historically, economic development and human fights go hand in hand. On the one hand, the protection of human rights is the purpose of economic development, i.e., promoting economic and social rights through economic development, and then creating conditions for the realization of civil and political fights. On the other hand, the protection of human rights is a means to economic development, and only through the protection of human fights, can sustained and healthy economic development be realized. The economic development model of China since 1978, for quite a long period of time, is suitable for subsistence-based development. However, it also has created risks of economic failure and political legitimacy crises. So it is necessary to adopt a scientific development model which values human rights.
