본 연구의 목적은 안보체험관 운영실태 비교를 통해 나라사랑 교육방안을 모색하는데 있다. 약화되고 있는 국민의 안보의식 수준을 제고하고, 국민들로 하여금 나라사랑정신을 실천하는데 기여할 수 있도록 나라사랑 교육과 체험을 동시에 실시하는 방안을 정립하기 위한 것이다. 이를 위해 장기적 관점에서 나라사랑 안보체험 및 교육시설 건립방안에 초점을 두고 연구를 진행하면서 중․단기적 관점에서 안보체험교육 활용방안 및 대상별 프로그램설계를 부가적으로 연구하여 정책적 대안을 제시하고자 한다. 첫째, 현재 국내·외에서 실시되고 있는 다양한 안보체험 및 교육시설의 현황과 운영실태를 분석하여 교훈을 도출하고 실행가능한 대안과 방향을 제시하는 데 있다. 둘째, 제시된 대안과 방향을 구체화하여 안보 체험과 교육을 동시에 실시할 수 있는 실행가능한 방안을 제시하는 데 있다. 셋째, 관련 정부부처에서 실행 가능한 방안을 실천하고 적용할 수 있는 대상자별 안보체험 및 교육프로그램을 개발하여 제시함으로써 국민들의 국가안보에 대한 인식의 전환을 유도하고 나라사랑정신을 행동으로 실천할 수 있도록 기여하는 데 있다.

Why are CEOs not active on social media? It is increasingly critical for CEOs to not only be physically present at work but also be virtually present in the digital sphere. However, many CEOs are still reluctant to adapt social media or struggle to find the efficient approach to incorporate the tools into their communication strategy. The study explores how CEOs orient themselves in the digital world and make sense of social media. In particular, based on the view of impression management and institutional work, the research examines how CEOs translate their understanding into communication and selfpresentation strategies and activities. The results from 31 in-depth interviews with Chinese and Dutch CEOs suggest that leadership communication on social media is still going through the process of legitimisation in both institutions. Despite the growing popularity of personal branding, most CEOs do not interpret social media as the outlet for their personal and private use or independent from the organisational identities. While most CEOs champion the necessity of digital transformation for their organisations, they do not see clearly how their personal digital habits could potentially influence the process, despite their leadership roles. They typically identify social media as the functional platforms for information circulation and network connection. Multiple narratives and orientations do, however, coexist and they dictate social media decisions simultaneously depending on the context. There is also a prominent difference between the narratives of social media in the Netherlands and in China. Most Dutch CEOs wish active engagement from the organisations but practice passive roles themselves, while most Chinese CEOs are active for both personal and organisational use pressured by the intuitional norms. The research highlights the significance of cultural context regarding leadership communication even on social media. Given most platforms are designed, and arranged to have an international audience, CEOs and companies should be aware of distinctive norms and beliefs they are operated in the different societal institutions.

The actual overall migration data obtained from plastic food packaging materials into food simulants under high temperature testing conditions as described in the regulations of European Union, USA, and Korea or Japan were compared. Overall migration values(OMVs) with non-fatty food simulants under high temperature conditions were observed to be generally below 2.5 mg/dm^2 except polyamides(CPA and PA 6,6) which were tested at 121 for 2 hrs. As for the fatty food simulants, the OMVs with soybean oil were higher than other simulants. Among the films tested, PVC wrap showed higher OMVs ranging betwn 23.9 and 54.6 mg/dm^2 than others. The OMVs were measured at higher level with the elevation of contact temperature and the extension of contact time, and in fatty food simulants rather than in non-fatty simulants. Under similar testing temperature and time conditions. the OMVs tended to be increased in polar films like PA with polar simulants, and contrarily in non-polar films like PO with non-polar simulants. It is noteworthy that a discrepancy with regard to the result of OMVs was observed for some films as a result of different migration testing methods and conditions of each country areas.

In this study, we examined various aspects of discretionary accruals. We compared the power of Jones Model (JM), Modified Jones Model (MJM) and Performance Matched Model (PMM). Furthermore, we tested whether accruals derived from cash flow approach or balance sheet approach provide better results and we investigated the significance of country and industry control variables in models. In order to perform these tests, we constructed thirty equations. The data consists of 319 non-financial companies over five years in the GCC region. We used panel data regression models, and testing suggests us to use random effect model as the most suitable one. The results show that PMM has the highest explanatory power among models and it is followed by JM and MJM, consecutively. Secondly, results reveal that accruals derived from cash flow approach provide more accurate results. Moreover, country dummies are significant in models with cash flow approach and they lose significance in balance sheet approach. We differentiated industries due to two different classifications: the first group with higher number of industries is more precise compared to the second group with a narrower scope and lower number of industries. The model including both industrial and country-wise dummies scores highest in significance.