• Asia-Pacific Journal of Business
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• v.11 no.1
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• pp.167-183
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• 2020

Purpose - The purpose of this study is to achieve effective system improvement and operation methods for the improvements on the ability of firms'preparation of the financial statements Design/methodology/approach - This study conducts a survey of not only the accounting staff but also accounting specialist such as CPA or CTA. Findings - For the improvements on the ability of firms'preparation of the financial statements, comprehensive improvement in accounting education is needed as follows. First, the focus of accounting education should be converted to the consolidated financial statements, case study and analysis of accounting standards. Second, Financial Supervisory Service and Korea Accounting Institute in cooperation with accountancy firm need to create an accounting education program. Third, the focus of accounting education should be converted to consumer oriented education by providing accounting knowledge with various methods of teaching. Fourth, this study suggests the creation of the committee on Accounting Education. Research implications or Originality - As a result of the incorrect practice of firms'relying on auditors to prepare the financial statements, social concerns about the reliability of accounting information are raised because the incorrect practice decreases the auditor's independence and weaken the auditor's ability to verify accounting information. Therefore, this study analyzes the current status of auditors'preparation of the financial statements.

• Journal of Industrial Convergence
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• v.19 no.5
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• pp.35-45
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• 2021

The purpose of this study is to analyze the means of accounting fraud in Chinese listed agricultural companies and to suggest methods for the prevention of accounting fraud and follow-up measures. In this study, 21 Chinese agricultural enterprises were investigated and counted by means of accounting fraud. The means of accounting fraud of listed companies related to agriculture mainly consisted of profit inflation, inflating their net assets, the disclosure of accounting information violations, asset inflation for net asset inflation, and the incomplete disclosure for accounting information violations. Among these, income forgery was the most frequent among the 21 companies surveyed as a means of accounting fraud in profit inflation. Through this study, in the field of auditing academically, it is possible to find the motives of fraudulent acts in Chinese agricultural enterprises and to obtain advice to reduce fraudulent acts, and it will be of great help in theoretical research related to accounting frauds.

• Land and Housing Review
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• v.2 no.4
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• pp.415-427
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• 2011

This study is aiming at estimating the demolition cost of deterioration housing by the rational method in order to provide for the demolition and new build project of the rental multi-family housing of LH. We investigated the actual state of demolition construction and work process of small size housing, and analysed an actual condition of estimation for the demolition cost through an advice by the expert of construction cost estimate. Furthermore, the 'estimation standard for the predetermined amount', 'estimation standard for the disposal cost of construction wastes' and precedent studies in public construction work were considered. As one of results in this study, cost accounting system, breakdown system and construction cost for the demolition work based on the standard of estimate were proposed and the predetermined amount of demolition construction for the multi-family housing with 2 or 3 floors could be produced by them. Eventually, It is estimated that the demolition cost per a multi-family housing is about 18,331,000(won) and 104,000(won) per floorage($m^2$). To the details, the result indicated that the direct demolition cost needs about 14,339,000(won) per a multi-family housing and the consignment disposal cost of wastes needs 3,992,000(won) per one. The results of the study will be used as the fundamental data to estimate the project cost in the phase of budget establishment for demolition and new build project of the deteriorated rental multi-family housings, and also cost accounting system of demolition construction and breakdown system are expect to be used effectively at the ordering of public construction work.

• Korean Journal of Construction Engineering and Management
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• v.12 no.4
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• pp.40-49
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• 2011

A number of BTL projects for educational facilities have been augmented because of the increase of newtown development and deflationary policy of class size for learning efficiency. As the operation and maintenance costs rapidly increase, the budget for operation and maintenance is expected to be short. Therefore the asset management maximizing asset value is required to clarify the budget plan and distribution and provide a qualitatively high service. The main objective of this research is to establish asset valuation process in educational facilities delivered by BTL project. In order to meet the research objective, the asset valuation process is established by literature reviews, expert advice, and lessons learned from the developed countries. The developed process includes depreciation by internal accounting law, the core element of valuation, and asset valuation process. The results of the research will be help to offer the qualitatively high service and explain the standard of budget plan. It will assist commencing the asset management system.

• Journal of Practical Engineering Education
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• v.14 no.1
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• pp.165-177
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• 2022

The purpose of this study is to present the direction of employment guidance for long-term service through the analysis of the cause of employment of employed students who graduated from specialized high school. In particular, the purpose is to present student guidance plans for long-term service by analyzing personal reasons for students graduating from commercial high schools and policy factors for individual, school, company, and government service after employment. To this end, a survey was conducted for graduates of commercial high schools nationwide, and the validity, reliability, and causality of the survey data were analyzed by applying Exploratory Factor Analysis, Cronbach's Alpha, and decision tree analysis techniques. We found that personal goal setting for employment is an important factor for working for more than 1 year, personal relationships at work and personal characteristics are important factors for working for more than 3 years. In addition, we found that the reason for getting a job is that personal reasons and school recommendations are great, special lectures on employment, camps, and 'advice from seniors and teachers' programs are helpful in finding a job, and accounting and computer related subjects are helpful for long-term employment. Accordingly, in specialized high schools, it is required to prepare specific instructional measures for education such as setting personal goals and the formation of human relationships that are the basis of social life, and to actively operate the above subjects and programs to help with employment and longevity.

• Journal of the Korea Society of Computer and Information
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• v.18 no.7
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• pp.125-137
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• 2013

Seoul city provided u-tourism services for inbound tourists' convenience. These services began in April, 2010 and were completed in advanced way by the end of 2011. Seoul city developed a brand fit to the new services simultaneously for communicating it. Recently, there are so many cities in the world that steadily try to give favorable impression and images to people. In the study, we analyze the process of brand building to present a guideline for city brand and tourism service brand building. The study includes a series of brand making process such as environment of brand, customer analysis, design of brand platform, brand hierarchy, visualization of various brand factors, strategies of operation and performances of brand awareness and draw a conclusion and suggest an advice. As for implication, the study shows the necessity of service brand launching plus Seoul official brand(Hi, Seoul), the service brand including ubiquitous concept, development of brand factors with complementarity and observation of systematical methodology.

• Journal of the Korean Society for Marine Environment & Energy
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• v.15 no.3
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• pp.263-272
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• 2012

Carbon dioxide, emitted by human activities since the industrial revolution, is regarded as a major contributor of global warming. There are many efforts to mitigate climate change, and carbon dioxide capture and geological storage (CCS) is recognized as one of key technologies because it can reduce carbon dioxide emissions from large point sources such as a power station or other industrial installation. The inclusion of CCS as clean development mechanism (CDM) project activities has been considered at UNFCCC as financial incentive mechanisms for those developing countries that may wish to deploy the CCS. Although the Conference of the Parties serving as the Meeting of the Parties to the UNFCCC's Kyoto Protocol (CMP), at Cancun in December 2010, decided that CCS is eligible as CDM project activities, the issues identified in decision 2/CMP.5 should be addressed and resolved in a satisfactory manner. Major issues regarding modalities and procedure are 1) Site selection, 2) Monitoring, 3) Modeling, 4) Boundaries, 5) Seepage Measuring and Accounting, 6) Trans-Boundary Effects, 7) Accounting of Associated Project Emissions (Leakage), 8) Risk and Safety Assessment, and 9) Liability Under the CDM Scheme. The CMP, by its decision 7/CMP.6, invited Parties to submit their views to the secretariat of Subsidiary Body for Scientific and Technological Advice (SBSTA), SBSTA prepared a draft modalities and procedure by exchanging views of Parties through workshop held in Abu Dhabi, UAE (September 2011). The 7th CMP (Durban, December 2011) finally adopted the modalities and procedures for CCS as CDM project activities (CMP[2011], Decision-/CMP.7). The inclusion of CCS as CDM project activities means that CCS is officially accredited as one of $CO_2$ reducing technologies in global carbon market. Consequently, it will affect relevant technologies and industry as well as law and policy in Korea and aboard countries. This paper presents a progress made on discussion and challenges regarding the issue, and aims to suggest some considerations to policy makers in Korea in order to demonstrate and deploy the CCS project in the near future. According to the adopted modalities and procedures for CCS as CDM project activities, it is possible to implement relevant CCS projects in Non-Annex I countries, including Korea, as long as legal and regulatory frameworks are established. Though Korea enacted 'Framework Act on Low Carbon, Green Growth', the details are too inadequate to content the requirements of modalities and procedures for CCS as CDM project. Therefore, it is required not only to amend the existing laws related with capture, transport, and storage of $CO_2$ for paving the way of an prompt deployment of CCS CDM activities in Korea as a short-term approach, but also to establish the united framework as a long-term approach.