• Industry Promotion Research
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• v.5 no.4
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• pp.39-53
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• 2020

With the recent increase in the demand for corporate trust based on transparency in accounting, such as management disclosures and autonomous management disclosures for Social Innovative Enterprises, the duties of Social Innovative Enterprises on accounting and tax affairs have become important. This study looked at the effects of NCS accounting, audit and tax functions on the sustainability of Social Innovative Enterprises, which have not been studied. In particular, issues such as management disclosures and adequacy of financial statements depend on how ethically the accounting officer performs the work. Accordingly, we looked at the intermediation of accounting ethics held by the person in charge of accounting in relation to the sustainability of the NCS accounting, audit and taxation functions. The research subjects surveyed 500 people in charge of accounting at 50 social innovation companies, including social enterprises established in special cities and metropolitan cities such as Seoul and Busan, as well as social cooperatives. A path analysis was conducted with 372 valid questionnaires. As a result of the analysis, NCS accounting, audit and tax functions have a significant impact on both economic value and social value and environmental value, which are the sustainability elements of Social Innovative Enterprises. It was also found that NCS accounting, audit and tax affairs had a significant impact on accounting ethics, and accounting ethics had a significant impact on social and environmental values, excluding economic values. In addition, accounting ethics were found to have a mediated effect between NCS accounting, audit and taxation functions and the sustainability elements of Social Innovative Enterprises. In particular, the relationship between NCS accounting, audit and tax affairs and social value was found to be completely mediated.

• Korean Journal of Agricultural Science
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• v.26 no.1
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• pp.65-70
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• 1999

This study is performed to evaluate the engineering properties of rice-straw ash concrete using normal portland cement, natural aggregates and rice-straw ash. The following conclusion are drawn; 1. The dynamic modulus of elasticity is in the range of $289{\times}10^3{\sim}345{\times}10^3kgf/cm^2$, which is showed about the same compared to that of the normal cement concrete. The highest dynamic modulus is showed by 5% rice-straw ash filled rice-straw ash concrete 2. The static modulus of elasticity is in the range of $268{\times}10^3{\sim}335{\times}10^3kgf/cm^2$, which is showed about the same compared to that of the normal cement concrete. The dynamic modulus is increased approximately 3~10% than that of the static modulus. 3. The poisson's number of rice-straw ash concrete is less than that of the normal cement concrete. 4. Accordingly, if we use suitable quantity of rice-straw ash as a replacement of cement, it will greatly improve engineering properties of concrete.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.1
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• pp.490-497
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• 2015

The aim of this study was to examine the quality of life (QOL) and its related factors in veterans with physical dysfunction. The survey data was collected from 412 patients with physical dysfunction managed at five veterans' hospitals in Seoul, Pusan, Daegu, Gwangju, and Daejeon city. The baseline for the quality of life was measured using the SF-36 (Short-Form 36), activities of daily living was measured using a Modified Barthel Index (MBI), pain level was determined using Quadruple Visual Analogue Scale (QVAS), and the depression level was assessed using Korean version of the Geriatric Depression Scale: Short-Form (SGDS-K). The SF-36 scores showed a significant correlation with age (r=-0.132), self-rated current health status (r=-0.545), active daily living (r=0.514), pain level (r=-0.243), and depression level (r=-0.565) (p<0.05). The most influential variables on the QOL were the depression level (B=-.969, p<0.001), QVAS (B=-0.163, p<0.001), and MBI (B=0.140, p<0.001). The results of this study showed that that depression, pain and activities of daily living are significant predictors of the QOL in veterans with a physical dysfunction. Therefore, healthcare providers need to consider these parameters for interventions to improve the QOL in veterans with a physical dysfunction.

• The Journal of the Korea Contents Association
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• v.9 no.5
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• pp.50-60
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• 2009

Recently, the traffic card is gradually utilized and its several supplementary services have been significantly developed. Particularly, since it is possible to pay fees for buses, taxies, subways, parking and tollgates with only one traffic card, new payment method for economically processing has been focused. This paper presents a new receipt management system which allows possibly paying with several digital cards through PC interfacing terminals. The proposed system is mainly composed of three parts: terminals, middleware, and management servers. A terminal part includes processing module for payment/charging and credit/check/debit cards, etc and its operation is fulfilled through a middleware part. A main task of a middleware part is to connect a terminal part to managing servers through middleware applications. Additionally, processing of several receipt items and monitoring of the terminals to product statistical reports based on the processed result are carried out in the middleware. A management sever part is accomplished for collecting all of transaction histories against users and charging items over allowed province and managing statistical information. The proposed system is currently utilized in the Nam-GU district office and the Nam-GU district health center, Busan, S. Korea, respectively for testing its effectiveness. We conclude from this demonstration that the system is more useful and efficient than the previous processing method especially in that variable payment ways are provided and consumption burden is reduced.

• Journal of Korean Tunnelling and Underground Space Association
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• v.20 no.1
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• pp.225-234
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• 2018

Domestic urban areas are experiencing serious traffic congestion problems due to continuous population growth and increased traffic volume. In order to solve the problem of traffic congestion, the study of great depth underground double deck tunnels using underground space is being actively carried out in the urban areas. The characteristics of great depth underground double deck tunnels are low in cross section, so the spread of fire smoke is expected to spread faster than the road tunnel in case of fire. Therefore, it is necessary to provide a fire smoke delay device which delays the spread of fire smoke when a fire occurs in a tunnels. In the previous study, the diffusion effect was analyzed according to the blocking area when the fire smoke spread delay device was operated through the 3D CFD in the study of preventing the smoke spread in the case of the tunnel fire. A study on fire smoke diffusion delay device using spring elasticity which is excellent in applicability to a tunnel and economical value is studied. In this study, fire smoke spread delay system was developed to fire smoke delay was experimentally analyzed. Fire smoke delay effect of fire smoke delay device appeared. Therefore, it is considered that the can minimize the damage of the victims when installed in the great depth underground double deck tunnels.

• Journal of Korean Society of Transportation
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• v.23 no.5 s.83
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• pp.15-25
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• 2005

Using a stochastic cost frontier approach(SCFA), this paper annually estimates the efficiency and productivity with same data in the papers which analyze the efficiency and productivity using data envelopment analysis(DEA) to compare the results and suggest the political findings of raising the efficiency and productivity for three publicly-owned rail transit properties. the Seoul Subway Corporation (SSC), the Seoul Metropolitan Electrified Railways Sector of Korea National Railroad (SMESRS) and the Busan Urban Transit Authority (BUTA). The results show that the results of SCFA are higher than DEA for efficiency and lower for productivity in that DEA regards the stochastic error and measurement error as the inefficiency contrary to SFCA. But the political findings from these results appears to be similar as follows. First, the productivity of the three properties should be first improved by using existing technologies efficiently and then by introducing new ones. Second, the three properties should improve the technical efficiency through reducing input quantities to raise their efficiency. Finally, all the three components of the productivity such as productive efficiency change, technical change, and scale change should be considered to evaluate their productivity more correctly.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.36 no.5
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• pp.927-936
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• 2016

This research aims to analyze the effect of different types of urban parks and their locational characteristics on the apartment price in the entire metropolitan area of Busan, Korea. Although an urban park is an environmental good that influences the surroundings in many ways, most of the previous studies have underestimated its impact on the value of the surrounding area. This research focuses on the economic value of urban parks by understanding their relationship with the value of the apartments in the surrounding area with its significance in their physical and objective characteristics. Furthermore, the research emphasizes the different typological characteristics of urban parks in the analysis. In summary of the result, the number of levels (stories) and units of the apartment complex, ranking of the contractor, age of a park and accessibility to sub-central are positively related to the price of apartment units. On the other hand, the total area of apartment complex, the age of apartments, the distance to the nearest park and accessibility to civic-central or regional district are negatively related to the price of apartment units. Having a plan for constructing a park is also positively related to the price. For the typological characters of a park, neighborhood park, small-sized park, and sports park are positively related to the price, while children's park is negatively related to the price of apartment units. Considering that the price increases as the distance to the nearest park decreases, people prefer to live near the benefits that urban parks provide. In order to maximize the value and benefits that parks provide, it is necessary to approach them creatively.

• Journal of Digital Convergence
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• v.12 no.12
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• pp.457-467
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• 2014

The purpose of this study was to induce continuing health screening of the examinees of the health promotion centers by identifying reason of health screening, selection factors of health promotion center, satisfaction level for health promotion center and revisit intention for the examinees who have utilized the health promotion centers of hospitals in Busan and also understanding the examinees' preferences. This study has been conducted from 2, 22.~4, 5. 2013 with the 892 examinees who had utilized the 10 medical institutes in Busan. And the frequency, ${\chi}^2$-test, t-test, ANOVA, logistic regression was analysed. The summary of the study results is as follows. In terms of health screening type, those with office worker physical examination, those with revisit had the highest frequency whereas the group with no disease and the group of being healthy for subjective health condition had the highest frequency. As for the determination factors of health promotion center, accessibility, partnership work, acquaintance recommendation was found to be the highest and followed. And as for the satisfaction level of health promotion center, satisfaction level for accessibility and medical check-up was found to be the highest with 3.59 points, and followed by satisfaction level for brand name, facility, the economic cost. Finally, as for the revisit intention had the highest frequency. Based on the study results above it would be necessary to establish a reasonable price structure in revitalizing promotion and improving health program.

• Journal of the Korean GEO-environmental Society
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• v.10 no.2
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• pp.37-43
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• 2009

With the economic development of Korea, sewage treatment facilities and waste food treatment facilities have been steadily increased. These facilities have positive effects such as the conservation of the water resources quality and waste food recycling while they also affect the neighborhood life with severe odor problems. Therefore, it was first collected sludge samples from 5 sewage treatment facilities and 5 waste food treatment facilities where the amounts of waste produced from above sites are relatively immense in Busan and estimate the $H_2S$ emission rates. Then it was selected 1 sample which has the highest emission rate of $H_2S$. Using flux chamber and GC/FPD analyses, it was tried to quantify the emitted amount of sulfonic gas concentration under anoxic condition. The sludge sample obtained from Noksan sewage treatment facility has the highest emission rate of $H_2S$. This sample contained 156.18 mg/kg $H_2S$. The odor compounds were analyzed using GC/FPD and the concentrations were converted to odor quotient. Among odor compounds the ratio of $CH_3SH$ (methylmercaptan) for the total odor quotient was 47.3% and considered to be the main odor compound in the sample.

• The Journal of the Korea Contents Association
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• v.12 no.12
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• pp.335-344
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• 2012

Osteoporosis is increasing in Korea as it becomes an aging society with the rapid economic growth and the development of medical technology. Osteoporosis also develops due to chemo and radiation therapy of cancer which also increases owing to Westernized diet. Osteoporosis is caused by reduced bone density, has close relationship with the change of geometry of proximal femur, which is a factor of hip fracture risk. The purpose of this study was the analysis of the correlations of osteoporosis and the change of geometry of proximal femur, which was observed according to T-score variance. The 350 male and female patients are chosen from D hospital in Busan, who were classified by age, sex and T-score values (normal, osteopenia, and osteo porosis). The results show that the age and gender have significant difference in the incidence of osteoporosis; the disease classification according to T-score value has significant difference in the geometry of the proximal femur such as Cortical ratio calcar, Cortical ratio shaft, Hip/shaft Angle, Strength index, Section modulus, CSMI, and CSA, and is highly correlated with the incidence of osteoporosis. Therefore, the findings of this research is that the change of the geometry of the proximal femur could be used as an indicator in the diagnosis of osteoporosis, could enhance the accuracy of the diagnosis in the future, and could be used as a clinical predictive factors through the analysis of the correlations of T-score variance and the geometry changes of the proximal femur.