• Journal of Korea Game Society
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• v.13 no.2
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• pp.119-130
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• 2013

The purpose of this study is to analyze the characteristics of traditional art expressions in recent Chinese online games, which are now most popular in Chinese game market. Designing the MMORPG game character reflecting users' psychological preferences for aesthetic characteristic of the traditional Chinese culture allows the users to feel more visual satisfaction while they are enjoying a game. The selected characters for this analysis were chosen from the traditional myth chivalry game to utilize the traditional art expressions that are peculiar in Chinese MMORPG. The analysis was conducted within the context of an ideal character figure and operation, and social nature reflecting a personal user. This analysis suggested the representation technique reflecting traditional clothing, color, and life style, and the reconstruction of subject matter, and the development of the characteristics of ideal group character. Even though Chinese MMORPG history is short, this study will help the user understand more effectively the identity of the myth martial MMORPG game in connection with the Chinese traditional culture and art. And this study will also increase the user's satisfaction of the Chinese online-game.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.2
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• pp.688-697
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• 2014

The current accounting for the long term care facilities are enforced by either financial accounting stipulations of social welfare legal entity or the guiding principles of long term care insurance law. In addition, some facilities are not eligible to access to the Korea Health and Welfare information system and even don't have any obligation to report financial information. Thus financial position and performance of activities are not well known to the interested parties. This study investigated the way how to improve the current accounting stipulation of the long term care facilities. In conclusion, we should introduce the accounting standards based on the double entry system but on other aspect, also more simplified financial statement based on single entry system for smaller facilities. Also we should introduce three important appropriation accounts for the net income of institution which matches GAAP. For a successful plantation of accounting standards, it is necessary to establish provisions, government subsidy account, depreciations concept.

• The Journal of Natural Sciences
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• v.7
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• pp.133-162
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• 1995

Paderborn's companies, Wameling and Cassau, produce the liturgical vestments, which have much traditional artistic merit. And Kevelaerer Fahnen + Paramenten GmbH, located in Kevelater which is a place of pilgrimage of the Virgin Mary, was known to Europe, Africa, America and the Scandinavia Peninsula as the "Hidden Company" of liturgical vesments maker up to now. Paderborn and Kevelaer were the place of the center of the religious world and the Catholic ceremony during a good few centries. The Catholic liturgical vestiments of these 3 companies use versatile design, color, shape and techniques. These have not only the symbolism of religion, but also can meet our's expectations of utilization of modern textile art, art clothing and wide-all division of design. These give the understanding of symbolic meanings and harmony according to liturgical vestments to the believers. And these have an influence on mental thinking and induction of religious belief to the non-believers as the recognition and concerns about the religious art. The liturgical vestments are clothes which churchmen put on at the all ceremonial function of a mass, a sacrament, performance and a parade according to rules of church. These show the represen-tation of "Holy God" in silence and distinguish between common people and churchmen. And these represent a status and dignity of churchmen and induce majesty and respect to churchmen. Common clothes of the beginning of the Greece and Rome was developed to Christian clothes with the tendency of religion. There were no special uniforms distinguished from commen people until the Christianity was recognized officially by the Roman Emperor Constantinus at A.D.313. The color of liturgical vestments was originally white and changed to special colors according to liturgical day and each time by the Pope Innocentius at 12th century. The color and symbolic meaning of the liturgical vestments of present day was originated by the Pope St. Pius(1566-1572). Wool and Linen was used as decorations and materials in the beginnings and the special materials like silk was used after 4th century and beautiful materials made of gold thread was used at 12th century. It is expected that there is no critical changes to the liturgical vestments of future. But the development of liturgical vestments will continues slowly by the command of conservative church and will change to simple and convenient formes according to the culture, the trend of the times and the fashion of clothes. The companies of liturgical vestments develop versatile design, embroidery technique and realization of creative design for distinction of the liturgical vestments of each company and artistic progress. The cooperation of companies, artists and church will make the bright future of these 3 companies. We expect that our country will be a famous producing center of the liturgical vestments through the research and development of companies, participation of artists in religeous arts and concerts of church.

• Journal of the Korean Society of Clothing and Textiles
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• v.25 no.9
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• pp.1583-1592
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• 2001

연구의 목적은 병행수입제도의 정책운용적인 관점에서 고가품 수입의 큰 비중을 차지 하고있는 럭셔리의류 브랜드를 중심으로 병행수입제도 도입 이후 현 시점에서 공정경쟁의 관점에서 병행수입의 문제점 추출과 대안을 도출함으로써 정책적 시사점을 제시하고자 한다. 연구 방법은 문헌조사와 in-depth 인터뷰를 실시하였다. 연구 결과 제도적 측면에서는 병행수입제도 도입 당시 병행수입과 직접 관련된 지적재산법과 독점규제법 사이에는 전용사용권자의 보호와 규제라는 입법적 목적이 서로 다른 이유로 병행수입 도입 여부에 대한 논란이 있는 것으로 나타났다 , 상표권 침해 기준의 모호, 세관절차에 있어서의 문제점 등이 추출되었다. 럭셔리의류 산업적 측면에서 병행수입제도는 수입물품의 가격인하를 선도하여 소비자 이익 증진에 기 여 하는 반면에 명품의 유통경로가 다양해짐에 따라 위조상품의 처벌실적 이 증가하고, 이월상품과overrun된 제품의 저가수입 등의 문제점이 야기되고 있다. 이에 대한 정책적 해결방안으로는 공정거래법의 개정을 통한 병행수입 허용기준의 보완, 지적재산권법 에 병행수입허용 규정 명시 , 소비자 관점에서의 병행수입 제품에 대한 정확한 정보의 전달 등의 내용 보완이 이루어져 야 한다. 본 연구의 시사점은 정책당국에게 경쟁조건의 Global Standard라는 견지에서 제도적 운용의 개선이 시급히 이루어져야 하는 논거와 토대를 제공하였다. 또한 전용사용권자와 병행수입업체에는 정보의 비대칭성에 의존한 판매전략을 지양하고 소비자 보호와 적 정 한 상표권 보호의 합리적 조화가 궁극적으로 생존의 핵심전략임을 인식시켜 줄 수 있는 계기를 마련해 주었다.가치관은 이들의 의복관심과 의복착용 그리고 구매에 지대한 영향을 미친다는 것을 알 수 있다.포제로 평가되었다. 모든 남자포제가 전통적, 순수한 이미지의 포제로, 철릭을 제외한 모든 포제가 단순한 이미지로 나타나 조선시대 남자 포제가 공통적으로 가지는 이미지는 단순하고 순수한 이미지를 가지고 있음을 알 수 있다. 3. 남자 포제의 시기별 복식이미지에서는 조선전기(철릭, 답호, 직령)의 포제는 관할성 요인이 높은 의례적인, 관할한, 특이한 이미지로 평가되었고 조선중기(도포, 창의)의 포제는 품위있는, 절제된, 풍성한 이미지로 평가되었으며, 조선후기(주의)의 포제는 활동적인, 단순한, 직선적인 이미지로 나타났다. 따라서 시대별 남자 포제의 이미지는 시대적 여건과 상황에 따라 변화되어 왔으며, 시대에 따라 추구하는 이미지가 달랐다는 것을 알 수 있이러한 논란의 해결방안으로 관세법 고시에 의한 우회적 도입을 결정한 정부의 방침에 대해 제도적 측면에서의 문제점으로 저작권 침해 기준의 결여다.lavonoid 함량의 판단지표로 활용될 수 있을 것으로 사료되었다.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.33 no.3
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• pp.1203-1213
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• 2013

Governmental accounting system has changed from budgetary accounting on the basis of cash and bookkeeping by single entry to financial accounting on the basis of accrual and bookkeeping by double entry. In the context of this transition, infrastructure becomes considered an asset in accounting, and resulting accounting methods also take different approaches from conventional budgetary accounting. Financial accounting system defines expenditures into two categories, i.e. capital expenditure(CAPEX) and operational expenditure(OPEX), and stipulates that the expenditure shall be divided into those two categories before accounting. The construction and expansion of infrastructure must be considered a CAPEX because it means a sort of asset acquisition, but with regard to applications in practical accounting, it is actually challenging to judge whether any expenditure associated with maintenance works (including repair and service) during use of infrastructure acquired shall be considered CAPEX or OPEX. This paper suggested an asset management based accounting method for sewer maintenance expenditure. And it applied the method to actual accounting cases and analyzed them in comparison with conventional financial information. As a case study result, Sewer asset value of S city increased approximately 700 hundred won because sewer maintenance expenditure are classified between OPEX and CAPEX according to the proposed accounting method. It is expected that the proposed accounting method will contribute significantly to providing any proper sewer asset value information.