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This study originated from the question “How does a culture practically contribute to urban development?” Many advanced cities have used historical culture as a key strategy. In Korea, many urban governments devote resources to promoting and enhancing urban cultural identity but the effects of these efforts such as were unexpected. The results of these activities are not core elements in economic growth, such as attractive points for citizens, visitors and investors. Most urban governments present meaningless policies such as creative cities, innovative cities and humanistic cities. These cities don’t have concrete strategic planning. This study selected 20 growing and declining cities that were clearly divided by the preceding research results. As a result, cultural performance does not contribute to urban development contrary to the expectations of many governments in Korea.

I have found independent variables related to natural, political, economic, social, cultural, and environment factors from other studies and government data in 2008. I have selected dependent variable from 230 counties regarding the damage data from 1999 to 2008. Independent variables are divided into vulnerability and capacity factors. Vulnerability factors cause more damage and capacity factors prevent damage when disaster strikes. Vulnerability factors include forest area(%), non-urban area(%), infrastructure area(%) and capacity factors include forest resources(%), urban tree area, social welfare budget(%), medical agency(%), and urbanization(%). There are two vulnerability factors including forest area(%) and infrastructure area(%) at 5% significance and there are three capacity factors including forest resources(%), urban tree area, medical agency(%) at 5% significance. As a result of this paper, we can reduce damages by searching for and improving vulnerability and capacity variables in our community and society.

This study investigates empirically the relation of accounting transparency and earnings with management ethics. As for the stage of empirical analysis, the process was carried out in the order of the establishment of research hypotheses, elaboration of a research test model, definition and measurement of variables, selection of sample companies, empirical analysis and interpretation of results. In the regression analysis, discretion accruals are a dependent variable providing measures of Kis-Value. For the regression analysis, the Acc variable is a test variable. In addition to the test variable, firm size and debt-to-equity ratio are chosen as control variables because these variables are likely to affect the direction of discretion accruals. The study finds a significant negative association between accounting earnings and management ethics. There is partially significant positive association between discretion accruals and management ethics. Although the above useful results are apparent this study has some limiting points. We have not confidence the management ethics and discretion accruals in logic. In the future, we hope this study will be useful to policy makers involved in management ethics.

One characteristic of this study is that it is implemented from the perspective of a consumer. The people of each country can be understood to be consumers of safety so understanding the consumer’s characteristics is important. The basic idea of this study is simple: recognition affects attitude and attitude leads to action. This study will review if this concept is true in the case of four nations: Korea, China, USA and Japan.

This paper will promote a more detailed discussion of disaster management, focusing on disaster information communication on mobile SNS. Successful disaster information communication can not only directly save lives but also serve to reduce loss of property and disruption of social networks, and consequently may enable communities to retain safety at the individual-level more quickly and smoothly. So, the purpose of this article is to identify suitable variables and to measure relative importance and priorities among the variables to influence information communities on the Mobile SNS. There are some factors, such as Accessibility, Incentive, and Responsiveness to make communication more efficient following the disaster. As a result, actor’s effective disaster information communication on Mobile SNS is necessary to secure the responsiveness. Based on the analysis of whole indices, the priorities are as follows; customized information→effectiveness of using information→ response of inquiry → reliability of information →concreteness of information→ stability of channel→ speed of information → actor’s interaction →association of information→diversity of trans-information→compensation→ details of learning tools.