• Journal of the Korea Convergence Society
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• v.13 no.5
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• pp.219-228
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• 2022

In order to improve audit quality, it is essential to understand the occurrence of disagreement between auditors and managers, and this study aims to analyze the impact of Business Strategies on audit risk and accounting audit delay. To this end, we conducted an empirical analysis using sample 2,910 firm-year data from 2018 to 2020 of KOSPI-listed and KOSDAQ-listed companies. The results of the empirical analysis of this study are as follows. First, compared to the companies of defender type, prospectors can expand audit procedures for new products, R&D costs, and intangible assets, and increase audit delays due to disagreement between managers and auditors. Second, compared to KOSPI-listed companies, the prospectors in KOSDAQ are more likely to have lower financial reporting quality, which further increases audit delays. The results of this study analyzed whether a company's Business Strategy affects the possibility of disagreement between an auditor and a company, and verified whether there is a difference in the audit report lag by stock market. The results of this study show that auditors' strong duty of care is needed for the companies of prospector type with high audit risk, and it is meaningful to present reinforced audit systems and specific guidelines for the companies of prospector type through the definition of prospector type. It also enables the expansion of research to identify the relationship between non-financial factors and audit risks that make up the companies of prospector type.

• Asia Marketing Journal
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• v.13 no.1
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• pp.27-50
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• 2011

In today's market scenario, consumers are bombarded with similar promotional messages. It means that managers have to pay attention to promotion strategy to create strong effect as well as to break through the monotony. In this context, although there are strong needs concerning tie-in promotion, research investigating tie-in promotion is limited. Therefore, we extracted tie-in promotion tools and defined the concept of each tie-in promotion tool by analyzing various tie-in promotion cases which are executed in current market. In addition, consumer's recognition of tie-in promotion was investigated through the in-depth interview. The results of case analysis of tie-in promotion and in-depth interview are summarized as follows. First, 9 tie-in promotion tools were extracted: tie-in price reductions, tie-in coupons, tie-in membership, tie-in contests, tie-in premiums (tangibility, intangibility), tie-in payment terms, tie-in sample, tie-in event(culture event, charity event, experience event) and tie-in fund·rebate. Second, 3 categories of the recognition of the consumer for tie-in promotion were extracted: features of preferred tie-in promotion, expectation benefit of tie-in promotion, and risk factors of tie-in promotion. Especially, at the aspect of features of preferred tie-in promotion, fit between consumer pursuit benefit and tie-in promotion was found to be interesting. Moreover, the recognition of the consumer for tie-in promotion were divided with positive(preferred tie-in promotion features, expectation benefit of tie-in promotion) and negative(risk factors of tie-in promotion) factors. In conclusion, the company's effort will be necessary to lower the perceived risk level occurring from the process of accomplishing the tie-in promotion strategy since consumers recognize both positive and negative effects of tie-in promotion.

• Journal of Science of Art and Design
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• v.11
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• pp.201-220
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• 2007

From two viewpoints the writer investigated the beauty of space by overall arrangement and composition of a picture in Oriental painting. In particular, she examined the expanded representation and significance of space use which had not properly been recognized in the field of a colored picture contrary to a painting in India ink. She studied that the boundary for the representation and appreciation of space was unlimited to one field of painting by studying and analyzing it in connection with other fields of art which had something in common with it in techniques or languages of representation. The writer considered the aspects of similar forms and spirits as the methods of understanding and representing the essence of an object in creating a work. She generally considered the aspect of perfecting knowledge by studying the principle of an actual thing for the representation of revealed forms corresponding to the aspect of similar forms, and tried to reach the stage of 'materialization' united with the spirit of the subject of creation for the formless forms corresponding to the aspect of representing an artist's inner world as well as the external shapes of things. She tried to reach the stage of spiritual cultivation in pursuit of the boundary between 'mental vanity' and 'sitting quietly and attaining the state of perfect selflessness', which were presented by Chuang-tzu, to express the spirituality internal to it. She recognized that the projection of the cultivation on a work could convey internal essence as well as external forms to a picture. It was because the image of the form represented in a picture was based on the aesthetic experience got from realty. In the concept of space and a method of representing it, she explored and analyzed the basic concept of space, arranged the concept of space shown in Oriental ideas dividing it into the concepts of space in Confucianism, Taoism and the Zen sect. What she felt acutely through this study was that she should establish the identity of her work by succeeding to, changing and re-creating tradition based on the historical heritage left by successive excellent painters and theorists. Putting together all these things showed that establishing the identity in the world of work pursued and oriented by her required searching the direction in future works by mixing tradition with modern times in a creative way, which is just the purpose of study in this thesis.

• Journal of the Korean Crystal Growth and Crystal Technology
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• v.27 no.4
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• pp.196-205
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• 2017

In recent years, the service design in the medical sector evolves through practical service research and development that can visualize both intangible and intangible service elements in an integrative way and derive innovative solutions to help customers feel the service more important value. With the improvement of personal income, interest in medical welfare and well-being is increasing day by day, and the focus of the medical sector shifts from the concept of treatment of diseases and illness to preventive medicine. In response to this trend, research and development of home health care system, which greatly reduces the time and space constraint of health checkup and health care by combining ubiquitous concept with medical welfare, are being actively conducted, and the needs for improving products and medical environment based on user-centered medical service and user needs in accordance with the Health Care 3.0 Era, it becomes necessary to develop on-site medical diagnostic products that reflect user-centered needs and needs. This study is intended to research and develop a product that sufficiently reflects the needs of users by applying suitable materials and shape for on-site diagnostic product in researching and developing Wireless X-ray Detector.

• Journal of Service Research and Studies
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• v.13 no.4
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• pp.131-141
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• 2023

Changes in consumer needs and behaviors according to lifestyle changes lead to consumption culture, affecting the automobile market. However, research and research to provide options tailored to the lifestyle of consumers in related markets are still insufficient. Focusing on pickup truck accessories applied to pickup trucks that reflect lifestyle the most among vehicle types, this study first examined the theoretical background of the aftermarket market and lifestyle of pickup trucks. Second, through image mapping, the market possibilities and opportunity factors of pickup trucks were discovered through market size analysis and possibilities, and through this, user types could be classified. Third, interviews were conducted with those representing user types, the contents were organized, and interviews were conducted centering on related groups to create a persona of a user group, and what needs each group's persona wanted. Finally, a design concept suitable for the issue keywords and insights derived for each user lifestyle type was presented. In this study, the user type was divided into ① outdoor activity type, ② hobby activity type, and ③ small-scale work type, and a design case study was conducted by applying the concept suitable for the keyword for each group. For the outdoor activity type, a variable storage structure and a living space-type accessory design were presented, and for the hobby type, a modular decktop design and a sports coupe-type hardtop design were presented. For the small business type, a partition that is easy to fix the load and a stepper design that is easy to board the cargo box were presented. It is expected that the size of the pickup truck aftermarket will be expanded by diversifying the option designs that users want by lifestyle by applying them to the development of pickup truck accessories that fit the lifestyle of pickup truck users in the automobile market, which is currently mass customized.

• (The) Research of the performance art and culture
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• no.36
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• pp.441-471
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• 2018

East Coast Gut, Korean shamanism ritual on its east coastal area, is a Gut held in fishing villages alongside Korean east coastal area from Goseong area in Gangwon-Do to Busan area. East Coast Gut is performed in a series mainly by a successor shaman, Korean shaman, who hasn't received any spiritual power from a God, and the implications of this thesis lie in that we look over the learning aspects of Seokchool Kim shaman group among other East Coast Gut successor shaman groups after dividing it into 2 categories, successor shaman and learner shaman and based upon this, we reveal the meaning of the learning aspects of East Coast Gut. For successor shamans, home means the field of education. Since they are little, they chased Gut events performing dance in a series to accumulate onsite experiences. However, in the families of successor shamans that have passed their shaman work down from generation to generation, their descendents didn't inherit shaman work any longer, which changed the way of succession and learning of shaman work. Since 1980's, Gut has been officially acknowledged as a kind of general art embracing songs, dance and music and designated as a cultural asset of the state and each city and province, and at art universities, it was adopted as a required course for its related major, which caused new learner shamans who majored in shamanism to emerge. These learner shamans are taking systematical succession lessons on the performance skills of East Coast Byeolshin Gut at universities, East Coast Byeolshin Gut preservation community, any places where Guts are held and etc.. As changes along time, the successor shamans accepted the learner shamans to pass shaman work down and changes appeared in the notion of towners who accept the performer groups of Gut and Gut itself. Unlike the past, as Gut has been acknowledged as the origin of Korean traditional arts and as the product of compresensive learning on songs, dance and music and it was designated as a national intangible cultural asset, shaman's social status and personal pride and dignity has become very high. As shaman has become positioned as the traditional artist getting both national and international recognition unlike its past image of getting despised, at the site of Gut event or even in the relation with towners, their status and the treatment they get became far different. Even towners, along with shift in shaman groups' generation, take position to acknowledge and accept the addition of new learning elements unlike the past. Even in every town, rather than just insisting on the type or the event purpose of traditional Gut, they think over on the type of festival and the main direction of a variety of Guts with which all of towners can mingle with each other. They are trying to find new meanings in the trend of changing Gut and the adaptation of new generation to this. In our reality of Gut events getting minimalized along with rapid change of times, East Coast Gut is still very actively performed in a series until now compared to Guts in other regions. This is because following the successor shamans who have struggled to preserve the East Coast Gut, the learner shamans are actively inflowing and the series performance groups preserve the origin of Gut and try hard to use Gut as art contents. Besides, the learner shamans systematically organize what they learned on shamanism from the successor shamans and get prepared and try to hand it down to descendents in the closest possible way to preserve its origin. In the future, East Coast Gut will be succeeded by the learner shamans from the last successor shamans to inherit its tradition and develop it to adapt to the times.

• Culinary science and hospitality research
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• v.9 no.4
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• pp.163-178
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• 2003

The purpose of this study is to find the effect of restaurant brand image upon service quality, price acceptability, and revisit intention, and to propose the importance of brand image to operators and managers who manage restaurants. To accomplish the purpose of this study, sampling was taken among customers who visit six deluxe hotels and six family restaurants in Seoul. Six hundreds questionnaires were distributed to each hotel and restaurant and 487 valid samples were selected for statistical analysis. The questionnaire consists of 77 items about demographical characteristics, brand image, service quality, revisit intention, price acceptability, and spending patterns. SPSS WIN 10.0 was used for statistical analysis. A research model was built up and three null hypotheses were established. Based on theses research model and three null hypotheses, the test was conducted, and the results are as follows. Brand image has an effect upon service quality, and furthermore this can be preceding variable of service quality. Also Service quality has an effect upon price acceptability and revisit intention.

• Korean Association of Arts Management
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• no.54
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• pp.59-93
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• 2020

The development of digital technology has made consumers more knowledgeable about products than ever before. In this regard, experts have defined consumers in the digital age as knowledge seekers and pointed out that they are proficient in acquiring and sharing product knowledge prior to purchase. For service goods such as musicals, product prior knowledge executes strong effect due to such characteristics as intangibility, inseparabilit y,and heterogeneity. Prior studies in the field of performing arts, including musicals, have revealed that the prior knowledge of the audience has a positive effect on the satisfaction of the audience and WOM(word-of-mouth) intention. However, studies in the marketing field argue that consumers' high prior knowledge may have a negative impact on customer satisfaction and product evaluation depending on conditions, as they are more likely to compare, review, and expect products more closely. Therefore, in this study, we tried to identify under what conditions the musical prior knowledge enhances audience satisfaction and WOM intention. According to the results of previous studies, a mediating effect model was established in which the musical prior knowledge enhances the WOM intention through the mediation of the audience satisfaction. Then, Transportation was introduced as a mediation variable and it was verified whether the level changed the audience satisfaction and WOM intention. The reason for the introduction of the transportation construct reflects the results of previous research that the story is important component of musical. The results showed that the musical prior knowledge has a significant effect on WOM intention through the mediation of audience satisfaction. The moderating effect of transport was also significant on the relationship between musical prior knowledge and audience satisfaction. Lastly, through moderated-mediation analysis, it was confirmed that transportation moderates the mediating effect that prior knowledge affects on the WOM intention through audience satisfaction. Based on the results, we demonstrated that a musical story is fairly important to satisfy audiences with high prior knowledge. This study could contribute to the related filed in that it introduced the transportation construct for the first time, thereby broadening the understanding of the musical audiences in the era of smart consumers.

• Korean Journal of Heritage: History & Science
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• v.44 no.1
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• pp.30-51
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• 2011

During the process of modernization, many rural villages in Korea have experienced degeneration and breakdown, losing sustainability. However, Oeam village in Asan City, South Chungcheong Province (State-designated cultural heritage, Important Folk Material No. 236) has established itself as a unique folk village, which evolves with sustainability, pursuing the revival of Neo-traditionalism. Oeam village is a tribal village of the Yis from the Yean region and has maintained environmental, economic, and social sustainability and soundness for over five centuries. Thus, the village has sustained itself well enough to be a cultural asset with 'Outstanding Universal Value', in terms of its value as world cultural heritage. The village maintains its own identity, filled with a variety of traditional and scenic cultural assets that symbolize a gentry village. Those assets include Confucian sceneries (head family houses, ancestral shrines, tombs, gravestones, commemorative monuments, and pavilions), various assets of folk religion (totem poles, protective trees at the entrance of a village, shrines for mountain spirits, village forests), tangible and intangible cultural assets related to daily lives (vigorous family activities, rigorous ancestral rituals, family rituals, collective agriculture and protection of ecosystem), which have all been well preserved and inherited. In particular, this village is an example of a well-being community with a well-preserved folksy atmosphere, which is based on environmentally sound settlements (nature + economy + environment + community) in a village established according to geomancy, East Asia's unique principle of environmental design. In addition, the village has kept the sustainability and authenticity for more than 500 years, combining restraint towards the environment and the view of the environment which respects the natural order and cultural values (capacity + healthy + sustainability). Therefore, the Oeam folk village can be a representative example of a folksy and scenic Korean community which falls into the category of IV (to exemplify an outstanding type of building, architectural or technological ensemble, or landscape which illustrates significant stages in human history) and V (to exemplify an outstanding traditional human settlement, land-use, or sea-use which is representative of cultures, or human interaction with the environment especially when it has become vulnerable under the impact of irreversible change) of Unesco's World Cultural Heritage.

• Korean Journal of Materials Research
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• v.6 no.7
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• pp.700-708
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• 1996

Electroless plating technique was utilized to flip chip bonding to improve surface mount characteristics. Each step of plating procedure was studied in terms pf pH, plating temperature and plating time. Al patterned 4 inch Si wafers were used as substrstes and zincate was used as an activation solution. Heat treatment was carried out for all the specimens in the temperature range from room temperature to $400^{\circ}C$ for $30^{\circ}C$ minutes in a vacuum furnace. Homogeneous distribution of Zn particles of size was obtained by the zincate treatment with pH 13 ~ 13.5, solution concentration of 15 ~ 25% at room temperature. The plating rates for both Ni-P and Au electroless plating steps increased with increasing the plating temperature and pH. The main crystallization planes of the plated Au were found to be (111) a pH 7 and (200) and (111) at pH 9 independent of the annealing temperature.