Underpinning most of the Korean-Mongolian relationship is the shared view that these two nations have racial, linguistic, historical, and religious connections. Both peoples cite the famous Mongolian blue spot, as wel...Underpinning most of the Korean-Mongolian relationship is the shared view that these two nations have racial, linguistic, historical, and religious connections. Both peoples cite the famous Mongolian blue spot, as well as the Mongolian Empire＇s close relations with the Koryo dynasty in the thirteenth and fourteenth centuries. However, it is undeniable that in recent years, Mongolia＇s relations with South Korea have grown much wider and deeper in scope. When it comes to multiculturalism a South Korea＇s overarching social phenomenon, tens of thousands of Mongolian expatriates are one of primary contributors to the first-ever trend throughout Korean history. Marriage migration of Mongolians to South Korea has increased since mid-1990s, in company with immigrant laborers, and became one of the primary contributors to the binational population movement, This paper deals with intertwining migration of Mongolian population to South Korea and describes characteristic of Korean-Mongolian binational marriage, using statistical data and other relevant researches.展开更多
Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financ...Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financial reporting which was made to deceive the financial statement users （Fraudulent Financial Report （FFR）） to the forefront in the agenda of the academicians, operators, and regulatory authorities. As in every crime action, the most effective measure to be taken in preventing FFR events is to try to prevent the FFR before arising. In order to achieve this, in the most effective manner, FFR events should be determined in the formation process. In this study, fraudulent financial statements are tried to be determined by using financial ratios. For this, financial statements of 22 companies which transact in the textile industry in Istanbul Stock Exchange （ISE） were examined. Twenty-three financial ratios were selected for the purpose of determining the risk of fraudulence in the financial statements of the selected companies. These ratios increased in value by multiple regression analysis. The findings which were obtained in the study indicated that some financial statements had the risk of fraudulence. It was concluded that the ratios of inventory/current asset, total debt ratio, and equity turnover rate were a good indicator in the determination of fraudulent financial statements.展开更多
文摘Underpinning most of the Korean-Mongolian relationship is the shared view that these two nations have racial, linguistic, historical, and religious connections. Both peoples cite the famous Mongolian blue spot, as well as the Mongolian Empire＇s close relations with the Koryo dynasty in the thirteenth and fourteenth centuries. However, it is undeniable that in recent years, Mongolia＇s relations with South Korea have grown much wider and deeper in scope. When it comes to multiculturalism a South Korea＇s overarching social phenomenon, tens of thousands of Mongolian expatriates are one of primary contributors to the first-ever trend throughout Korean history. Marriage migration of Mongolians to South Korea has increased since mid-1990s, in company with immigrant laborers, and became one of the primary contributors to the binational population movement, This paper deals with intertwining migration of Mongolian population to South Korea and describes characteristic of Korean-Mongolian binational marriage, using statistical data and other relevant researches.
文摘Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financial reporting which was made to deceive the financial statement users （Fraudulent Financial Report （FFR）） to the forefront in the agenda of the academicians, operators, and regulatory authorities. As in every crime action, the most effective measure to be taken in preventing FFR events is to try to prevent the FFR before arising. In order to achieve this, in the most effective manner, FFR events should be determined in the formation process. In this study, fraudulent financial statements are tried to be determined by using financial ratios. For this, financial statements of 22 companies which transact in the textile industry in Istanbul Stock Exchange （ISE） were examined. Twenty-three financial ratios were selected for the purpose of determining the risk of fraudulence in the financial statements of the selected companies. These ratios increased in value by multiple regression analysis. The findings which were obtained in the study indicated that some financial statements had the risk of fraudulence. It was concluded that the ratios of inventory/current asset, total debt ratio, and equity turnover rate were a good indicator in the determination of fraudulent financial statements.
