• Korean Journal of Heritage: History & Science
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• v.48 no.1
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• pp.24-43
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• 2015

This study constitutes an inquiry into the decline of Government Office(官衙) facilities carried out intensively during modern era, focusing on provincial government offices of Jeollabuk-do. There have been several studies of changes in provincial government offices till now, but there have been few studies of government offices of the counties and prefectures(郡縣) during the period of the Japanese Resident-General of Korea and after the National Liberation, temporally and there have still been lacking studies on Jeollabuk-do, spatially. Thus, this study attempts to empirically prove the reasons and the time of the decline of provincial government offices in Jeollabuk-do and the characteristics in the process of decline focusing on modern era. As a result of the study, four factors: demolition, abolition, appropriation and disaster had the most decisive impacts on the decline of government office facilities. Demolition refers to the destruction of government office facilities, and abolition, to the decline and the discontinuation of the operation of the facilities. Appropriation refers to conversion to facilities to meet public functions, and disaster, damage from a typhoon or fire. These factors had already been started from the 1900s, and by the 1930s, most of the government office facilities came to lose their original looks and functions. In the meantime, there was an essential purpose in demolition, the most direct factor in the destruction of the government office facilities in terms of function: that is new construction of public facilities necessary for administration and rule. The existing government office facilities were appropriated, sometimes, but behind that, many cases of demolition of the government office facilities for the new construction of public facilities are found. The appropriation of the government office facilities is divided into educational, administrative, financial and security facilities, and generally, Gaeksa(客舍) and Dongheon(東軒) were used respectively as educational and administrative facilities while their attached facilities were used as financial and public order and security facilities in general. Especially, some government office facilities were utilized as distinctive facilities such as housing or hospital. In the process of appropriation, a lot of modification occurred inside and outside the government office facilities, due to which, the government office facilities gradually declined losing their traditional styles.

• Journal of KIISE:Software and Applications
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• v.31 no.6
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• pp.716-727
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• 2004

Component-based software development (CBD) technology has been widely accepted as a new effective paradigm for building software systems with reusable components, consequently reducing efforts and shortening time-to-market. Hence, components should provide standard or common functionalities in a domain, yielding a higher level of reusability. Especially, micro-level variability within the commonality should also be modeled so that a product member-specific business logic or requirement can be supported through component tailoring or customization The importance of commonality and variability (C&V) analysis has been emphasized in several CBD methods, but they lack of well-defined systematic process, detailed instructions, and standard artifact templates. As the result, the development of components has been carried out in ad-hoc fashion, depending on developer's experience. In this paper, we propose a systematic process and work instructions to design components. The process consists of phases and their activities and each activity is specified with detailed instructions and artifact templates in order to facilitate effective development of components. To verify a feasibility of the propose method, a case study in a banking domain and comparison and assessment between the proposed method and other methods are additionally provided. With proposed processes and instructions, reusability and efficiency of developing components can be better supported.

• The Korean Journal of Air & Space Law and Policy
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• v.35 no.3
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• pp.39-63
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• 2020

This paper reviews the Interpretative Guidelines on EU passenger rights regulations in the context of the developing situation with COVID-19 of EU commission. To enlighten the obscurity and to mitigate the economic impacts of the COVID-19, European Commission has published "Interpretative Guidelines on EU passenger rights regulations in the context of the developing situation with Covid-19" on March 18, 2020. The Guideline essentially aims to create a coherent system of rules to assist the passengers, industry and national authorities overall under the unprecedented circumstances across the European Union. To do so, the Guideline is drafted to cover the rights of passengers travelling by air, rail, ship or bus/coach, maritime and inland waterways, as well as the corresponding obligations for carriers. From an aviation industry focused perspective, by referencing the Regulation (EC) numbered 261/2004, the Guideline specifically applies to cancellation and delay in flights which are seen as the dark spots for the air carriers concerning potential burdens.

• The Journal of Society for e-Business Studies
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• v.15 no.3
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• pp.1-23
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• 2010

It is crucially important to exchange and manage the financial information of an organization for the reason of complexity and diversity of information caused by its implicit information involved. Especially, according to the development of information technology, various approaches appeared to manage financial data of organization. For example, XBRL (Extensible Business Reporting Language) is one of the technologies dealing with the above criteria. Basically, XBRL is a business reporting language to define and exchange financial information, such as a financial statement of organization. XBRL is an international standard which enables the exchange of information between information providers and consumers by adding the tags involving the information of circumstantial factors of data. However, XBRL is not able to describe semantics because XBRL is fundamentally based on XML(Extensible Markup Language) having the purpose of expressing and structuring data. Therefore, this paper aims to enable semantic information to XBRL through the semantic technology. The objective of this paper is an ontologization of the knowledge to perform sharing, reusing, discovering, and inferring the knowledge described and conducted by XBRL. In order to achieve the above objective, this paper suggests the methodology for the ontologization of the category and instance document of XBRL. Furthermore, this paper points out the possibility of suggested methodology in a practical business through indicating the advantages of the knowledge described by XBRL.

• Journal of Digital Convergence
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• v.19 no.8
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• pp.141-149
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• 2021

This study investigated the effect of accounting information on dividend policy as a measure of corporate conservatism from the perspective of the internal accounting management system. The verification is based on a sample of 543 companies listed on securities (excluding KOSDAQ and financial industry) among the Bank of Korea (2019) 「2018 Corporate Management Analysis」 and company analysis of the Korea Productivity Center (financial data disclosed as listed companies as a December settlement company) was composed. Using SPSS 22, empirical analysis was conducted using exploratory factor analysis and regression analysis. The first is the verification related to corporate conservatism and the role of dividend policy, and it is verification of whether internal accounting management influences financial decision-making. Second, if internal accounting management exists, it is a verification of how conservatism and investment policies (in-house reserve, debt borrowing, capital increase, dividends, etc.) affect the corporate value according to accounting information. As a result, from the perspective of the internal accounting management system, it was found that among the variables of accounting information, profitability can have a positive effect on corporate conservatism and dividend policy as a corporate valuation method of reinvestment. In addition, it has been proven that corporate conservatism has an effect on profitability-to-value through capital accumulation and reinvestment such as surplus and internal reserves. In the future, we will study and discuss the complementarity of corporate conservatism and dividend policy in relation to governance structure and improvement of the internal accounting management system.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.13 no.6
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• pp.39-48
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• 2018

Despite the fact that Daejeon has excellent technology infrastructures such as government-funded research institutes, Daedeok Innopolis, and KAIST, the infrastructure for initial investment and growth support for technological start-ups is not sufficient. In particular, the amount of venture capital supply in Daejeon is relatively low compared to other innovation infrastructures. The purpose of this study is to suggest the implications of the venture capital ecosystem in Daejeon area through the analysis of what evolution process has been undergoing and what improvements and complementary points are needed in the future. First, the role of public finance system should be strengthened in order to stimulate angel investment and private capital inflows to start-up companies. Second, in order to cultivate investment professionals in the region, it is necessary to grant local funds to local institutions, and to run investment expert training courses in universities. Third, cooperation between related agencies is needed to add accelerator functions to existing incubators and to foster new accelerators. Fourth, in order to expand the role of local governments, it is necessary to establish funds, to open innovation mindset of public officials, and to communicate effectively with the central government. Fifth, basic venture ecosystem infrastructures such as inflow of excellent manpower, prevention of technology deception, improvement of rechallenge environment should be expanded. Sixth, it is necessary to reorganize the step-by-step start-up financing policy of 'Establishment - Growth - Exit - Rechallenge'. This study is meaningful in that it has grasped the current status of venture start-up financial ecosystem in Daejeon, which is changing rapidly. In particular, it is different in that it identifies financial difficulties venture companies in Daejeon and finds ways to utilize existing financial ecosystem efficiently.

• Asian Journal of Turfgrass Science
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• v.20 no.1
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• pp.33-40
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• 2006

Many soil amendments have been used nowadays to improve physical and chmical condition of turf soil, which might ultimately optimize turfgrass growth in golf courses. This study was carried out to Investigate the effects of new organic soil amendment containing pig excreta 50% and sawdust 50% on growth of zoysiagrass (Zoysia japonica L.) and kentucky bluegrass (Poa pratensis L.) in greenhouse. Three applicable treatments with soil mixtures of 10, 20, and 30% (v/v) animal organic soil amendment (AOSA) with sand, were tested for chemical property, physical property, visual quality and root length of zoysiagrass and Kentucky bluegrass. As results, application of $10{\sim}30%$ AOSA mixtures were proper to grow turfgrass in soil nutrition. Especially, the treatment with 20% AOSA mixtures showed 0.7% in organic matter, which meets to green standard of USGA. Also, 30% AOSA mixtures was 1.1% in organic matter, which might be desirable for zoysiagrass-planted golf courses in Korea. It was turned out that addition of AOSA decreased the hydraulic conductivity in soil physical property Because the sand possess high hydraulic conductivity, it is recommended to combine $10{\sim}30%$ AOSA with sand in order to sustain soil balance. The treatment with $10{\sim}30%$ AOSA noticeably increased visual quality of both zoysiagras and Kentucky bluegrass during 90 days. However, treatments with either 20% or 30% AOSA were effective to develop root length of zoysiagrass but treatments with 20% AOSA were more effective than that of 30% AOSA mixtures to promote root length of Kentucky bluegrass at 60 days. In conclusion, considering all vital factors such as visible quality, root growth, organic matter content, and economical efficiency, was taken, it is recommended that a $20{\sim}30%$ mixture of AOSA with sand is good for the growth of zoysiagrass and 20% mixture for Kentucky bluegrass.

• Journal of Distribution Science
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• v.9 no.2
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• pp.49-59
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• 2011

A franchise can be said to be the main method of distribution and marketing. It appears to be the future of the retail industry and is one of the world's fastest growing businesses sectors, as many policy reports and research results have acknowledged. Korea's franchise industry began in the 1970s, spread out into many areas (including food services, retail, and the service industry), and has grown by over 10% each year ever since. The industry's influence on the national economy becomes ever greater. Although the size of the franchise industry is expected to grow as it spreads and as the government expands its support, it has not yet attracted much academic interest. Research has so far been very fragmented. The main interest has been the relationship and conflicts between the head offices and the affiliates. No study has yet occurred on whether the concepts of satisfaction and intent to conclude a contract directly affect the success or failure of the affiliates. Few studies have empirically inquired into the demographic characteristics and abilities of the affiliates that significantly affect their results. Domestic franchise industries must prepare to leap from quantitative to qualitative growth. Most important is the need for affiliate headquarters and affiliates to build confidence between them. A friendly and reliable relationship between affiliate headquarters and affiliates will eliminate distrust from the franchise and maintain a healthy franchise system. This study suggests that current and prospective heads of affiliation should concentrate not on attracting affiliates but on investment and techniques of affiliate support. They should work on the reinforcement of brand power, the appropriate affiliate business environment, systematic education/training, taking burdens off the affiliate business persons, consolidating the relationship with the affiliate business persons, marketing mix factors (e.g. products, price conditions, logistics and shipping services, promotion, supervising and supervisor, operation procedures/processes, and material evidence); these all greatly affect the success or failure of the affiliate business. Supporting the affiliates is an important factor that enhances their results and satisfaction and consequently increases the positive recommendations to others and the ratio of recurrent conclusions of contracts, which ultimately generate the growth of the franchises. In addition, it is suggested that prospective franchise founders should make every effort to choose a good head office since the characteristics of the head office greatly influence the success of the affiliates. This study is significant in that it grasps the characteristics of the head office of affiliation and of the affiliates that influence affiliate results in ways not yet academically attempted.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.15 no.2
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• pp.47-65
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• 2020

With the era of the Fourth Industrial Revolution in sight, innovative business models utilizing new technologies are emerging, and startups are enjoying an abundance of opportunities based on the agility to respond to disruptive innovations and the opening to new technologies. However, what is most important in creating a sustainable start-up ecosystem is not the start-up itself, but the process of research-start-investment-investment-the leap to listing and big business-in order to build a virtuous circle of startups that leads to re-investment. To this end, the environment created in the hub area where start-ups were conducted is important, and these material and non-material environmental factors are described as being inclusive by the word "entrepreneurial ecosystem." This study aims to provide implications for Korea's entrepreneurial ecosystem through the study of the interaction of the elements that make up the start-up ecosystem and the relationship of ecosystem participants in Singapore. Singapore has been consistently mentioned as the top two Asian countries in assessing the start-up environment and business environment. In this process, six elements of the entrepreneurial ecosystem presented by Isenberg(2010)-policies, finance, culture, support, human resources, and market-are the best frameworks for analyzing entrepreneurial ecosystems in terms of well encompassing prior studies related to entrepreneurial ecosystem elements, and a model of regional transformation is formed focusing on some elements to suit Singapore, the target area of study. By considering that Singapore's political nature would inevitably have a huge impact on finance, Smart Nation policy was having an impact on university education related to entrepreneurship, and that the entrepreneurial networks and global connectivity formed within Singapore's start-up infrastructure had a significant impact on Singapore's start-up's performance, researches needed to look more at the factors of policy, culture and market. In addition, qualitative research of participants in the entrepreneurial ecosystem was essential to understand the internal interaction of the elements of the start-up ecosystem, so the semi-structured survey was conducted by visiting the site. As such, this study examined the status of the local entrepreneurial ecosystem based on qualitative research focused on policies, culture and market elements of Singapore's start-up ecosystem, and intended to provide implications for regulations related to start-ups, the role of universities and start-up infrastructure through comparison with Korea. This could contribute not only to the future research of the start-up ecosystem, but also to the creation of a start-up infrastructure, boosting the start-up ecosystem, and the establishment of the orientation of the start-up education in universities.

• Journal of Korea Technology Innovation Society
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• v.2 no.2
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• pp.219-232
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• 1999

연구개발 지원산업은 연구개발 활동을 직·간접적으로 지원하는 산업을 의미한다. 이러한 산업에 대한 개념화는 연구개발 활동의 전문화(professionalization), 분업화(division of labor)가 진행되고 있음을 의미하는 동시에 연구개발체제의 유연성 제고 및 고도화, 효율화가 이루어지고 있음을 나타내고 있다. 우리의 경우 (과학기술혁신을 위한 특별법) 제 15조 등을 통하여 연구개발 지원사업에 대한 특별지원제도의 시행을 명시하고 있으나 현재까지 연구개발 지원사업자를 지정·육성하기 위한 기본현황 파악이나 분석이 이루어지지 않은 실정이다. 본고는 이러한 수요를 반영하여 국내에서의 연구개발 지원산업에 대한 수요를 중심으로 실태를 파악 ·분석하는 동시에 산업지원 육성방안을 제시하고 있다. 국내 연구개발 지원산업의 규모를 추정해 보면 97년 현재 약 3,000억원에서 4,000억원의 규모로 나타나며, 이중 기술정보서비스업이 약 27.0%, 연구장비 및 시험 ·평가 ·검색 ·분석업이 약 38.4%, 연구개발 설계·자문업 등 기타사업이 34.6% 로 나타나고 있다. 연구개발지원 기능은 시험·검사 기능과 기술정보제공 기능이 대부분을 차지하고 있고, 전자의 경우는 내부처리의 비중이 높고 후자의 경우 외부의 전문기관을 이용하는 비중이 높게 나타나고 있다. 특히 기업이 연구개발활동 수행시에 필요한 지원기능을 외부에 위탁할 경우에 느끼는 애로사항은 첫째, 외부 전문위탁기관의 부족 및 정보 미흡이 가장 크고, 둘째, 전문기관의 해외정보력·경쟁력 부족이 다음이며, 공공기관의 지원기능이 미흡하다는 애로사항에 대한 비중이 상대적으로 낮게 나타나고 있다. 연구개발 지원산업을 특별지원·육성하기 위한 기본관점은 특별법의 시행령을 구체적으로 실행하기 위한 시행계획의 수립과 연구개발 지원산업의 육성 시책의 추진 절차의 결정, 사업자 선정, 지원 사항 등으로 제시될 수 있다. 먼저, 기업 연구개발활동의 고도화·효율화를 위해 연구개발 및 기술개량에 필요한 업무 중 기술정보서비스와 연구시험·평가·검사·분석 그리고 중소기업 기술집약화를 지원하는 사업 등을 연구개발 지원산업으로 범위를 정할 필요성이 있다. 다음으로 연구개발 지원사업자를 별도로 선정·인정하는 방식으로 지원해야 할 필요성이 있다. 기존의 산업 지원방식으로는 연구개발 지원기능이 주된 활동으로 인정받을 수 없으므로 국내 연구개발 지원기능의 발전에 한계가 있다. 따라서 취약한 여건을 감안하여 연구개발 지원산업을 육성하지 않게 되면, 각 분야별로 민간사업자의 참여가 거의 이루어지지 않거나, 참여해도 연구개발 지원 기능의 발전보다는 기존의 사업이 주가 될 가능성이 크다. 연구개발 지원 사업자의 지정 지원방식과는 별도로 이루어질 수 있는 지원활동에 대한 지원은 기업회계처리상의 문제와 일관성이 있는 시책추진 및 효과를 기대하기 어렵기 때문에 사전에 동산업의 참여 자격·능력을 갖춘 사업자에 대해서는 제한없이 참여할 수 있도록 Positive System으로 추진해야 할 것이다. 그리고 연구개발 지원사업자에 대한 지원내용을 조세·금융 등 직접적 지원과 타 제도와의 연계지원 그리고 정부구매 등 시장지원 등이 아울러 다양하게 추진될 필요가 있다.