• Title/Summary/Keyword: After Service

Search Result 6,272, Processing Time 0.044 seconds

Research on an aristocratic officer's travels in the mid Chosun Korea by analysing Yu Hee-chun's diary (일기(日記)를 이용한 조선중기 양반관료의 여행 연구)

  • Jung, Chi-Young
    • Journal of Korean Historical Folklife
    • /
    • no.26
    • /
    • pp.71-106
    • /
    • 2008
  • The objective of this research is to reconstruct an aristocratic officer's travels by analysing Yu, hee-chun's diary, Miamilgi. Yu had kept his diary for eighty three months, from October 1567 to May 1577, and there were twenty six times of travel logs which are analysed in this research. As a result of the analysis, his travels can be divided into official travels and private travels. Sixteen times of official travels were comprised of inspection tours for parishes as a superintendent of Jeonra province, trips to supervise maintenance works of royal tombs and to worship the tombs, to carry out the sanjae (rituals in the mountains) as a second minister of the ministry of rites. It was difficult for him to have private travels as he continually served as a royal officer. He had got only 10 times of private travels during the eighty three months for maintaining the ancestor's tomb and worshiping the ancestors, for recuperating himself and his wife, and for constructing his new house. All of these travels were long-distance ones. In terms of his travel routes, he frequently used royal main trunks, e.g. 'Haenamro' (from Seoul to Damyang), which were maintained by the royal government. The main reason of his frequent using of trunk lines was that convenience facilities such as the royal post stations (Yeok) and royal inns (Won) were equipped well in these roads so it was easy to get horse change services and lodging and boarding. The fact that main trunks were chiefly straight lines and the shortest way was rather secondary reason. On the other hand, when he was a superintendent of Junra province, he had four times of round inspection on all parishes of Junra province, following the tour routs covering all over the province. As he was incumbent royal officer, he started his travel by getting a permission from the king. Simultaneously, he made ready some travel items. Among the items, horse was most important one for the journey. After finishing all the preparing processes before the departure, he had special farewell ceremony for the King, Sookbae, and had a small party with his friends called Jeonbeul. Main transportation means for his travel was horse, and many kinds of horses such as royal government's horse, Yeokma, local government's horse, Swema, as well as his private one were used. Additionally, he used a palanquin while he was doing inspection trip as a superintendent of Junra province. Yu was incumbent officer so he mostly lodged in local government guest houses. If he could not find out any local guest house, he was lodged in royal inn, and in his relatives houses or irregularly in buddhist temples. Most meals were supplied by local royal governments. The activities in his journeys were varied on his travel objectives. In his private journey, it was the main activities that maintaining ancestor's tombs and having a memorial service. During the trip, he visited his relatives. His official trips, on the other hand, had a regularity. Main activities were dealing with public works, and visiting Hyanggyo (country public school). However in the midway, he visited his relatives and had a journey to scenic places.

A Study on the Effect of the Thematic Audit Review on Conservative Accounting of Unbilled Revenue (테마감리가 미청구공사의 보수적 회계처리에 미치는 영향에 관한 연구)

  • Park, Yeon Ho;Um, Jae Yeon;Jeon, Seong Il
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
    • /
    • v.16 no.2
    • /
    • pp.177-188
    • /
    • 2021
  • On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

A Study on the Structural Reinforcement of the Modified Caisson Floating Dock (개조된 케이슨 플로팅 도크의 구조 보강에 대한 연구)

  • Kim, Hong-Jo;Seo, Kwang-Cheol;Park, Joo-Shin
    • Journal of the Korean Society of Marine Environment & Safety
    • /
    • v.27 no.1
    • /
    • pp.172-178
    • /
    • 2021
  • In the ship repair market, interest in maintenance and repair is steadily increasing due to the reinforcement of prevention of environmental pollution caused by ships and the reinforcement of safety standards for ship structures. By reflecting this effect, the number of requests for repairs by foreign shipping companies increases to repair shipbuilders in the Southwest Sea. However, because most of the repair shipbuilders in the southwestern area are small and medium-sized companies, it is difficult to lead to the integrated synergy effect of the repair shipbuilding companies. Moreover, the infrastructure is not integrated; hence, using the infrastructure jointly is a challenge, which acts as an obstacle to the activation of the repair shipbuilding industry. Floating docks are indispensable to operating the repair shipbuilding business; in addition, most of them are operated through renovation/repair after importing aging caisson docks from overseas. However, their service life is more than 30 years; additionally, there is no structure inspection standard. Therefore, it is vulnerable to the safety field. In this study, the finite element analysis program of ANSYS was used to evaluate the structural safety of the modified caisson dock and obtain additional structural reinforcement schemes to solve the derived problems. For the floating docks, there are classification regulations; however, concerning structural strength, the regulations are insufficient, and the applicability is inferior. These insufficient evaluation areas were supplemented through a detailed structural FE-analysis. The reinforcement plan was decided by reinforcing the pontoon deck and reinforcement of the side tank, considering the characteristics of the repair shipyard condition. The final plan was selected to reinforce the side wing tank through the structural analysis of the decision; in addition, the actual structure was fabricated to reflect the reinforcement plan. Our results can be used as reference data for improving the structural strength of similar facilities; we believe that the optimal solution can be found quickly if this method is used during renovation/repair.

Improvement in Calculating Engineer Standard Wage Rate and Its Appropriate Level Computation (엔지니어링 노임단가 산출기준 개선방안과 적정 노임단가 추정)

  • Lee, Jae Yul;Lee, Hae Kyung
    • KSCE Journal of Civil and Environmental Engineering Research
    • /
    • v.42 no.6
    • /
    • pp.853-860
    • /
    • 2022
  • The purpose of this study is to suggest an improvement plan for the calculation method of the engineer standard wage rate (ESWR) and to compute a reasonable ESWR. To this end, an adequacy review of theESWR calculation criteria was conducted along with an extensive engineering industry survey. The survey results were analyzed using an effective response sample of 748 companies out of 1,000 survey samples extracted by stratifying the 5,879 survey population. The main results were as follows. ①When calculating the engineering service fee, the prime contractor's engineer wage is suitable for the ESWR. The ESWR can be estimated by the formula 'average wage÷[1-proportion of subcontract orders×(1-subcontract rate)].' ② The field survey showed that the number of monthly working days was 20.35-20.54 days at 99 % confidence interval, which was significantly different from the current standard (22 days). In addition, as a result of a legal review of the ESWR criteria, it was found that the number of working days should be calculated in accordance with the Labor Standards Act after 2022. ③ Applying government guidelines, the time difference between the wage survey and the ESWR application can be corrected by the past ESWR increase rate for a specific period. ④ Using modeling based on the analysis above, the current ESWR was 13.5-14.5 % lower than the appropriate level. A lower ESWR was driven by the non-reflection of subcontract structure (4.1 %), overestimation of monthly work days (6.8-7.8 %), and application of past wage (2.6 %). The proposed model is expected to be widely used in policy making, as it can provide a useful framework for calculating the standard wage rate in similar industries as well as calculating appropriate engineering fees.

A Study on Industry-specific Sustainability Strategy: Analyzing ESG Reports and News Articles (산업별 지속가능경영 전략 고찰: ESG 보고서와 뉴스 기사를 중심으로)

  • WonHee Kim;YoungOk Kwon
    • Journal of Intelligence and Information Systems
    • /
    • v.29 no.3
    • /
    • pp.287-316
    • /
    • 2023
  • As global energy crisis and the COVID-19 pandemic have emerged as social issues, there is a growing demand for companies to move away from profit-centric business models and embrace sustainable management that balances environmental, social, and governance (ESG) factors. ESG activities of companies vary across industries, and industry-specific weights are applied in ESG evaluations. Therefore, it is important to develop strategic management approaches that reflect the characteristics of each industry and the importance of each ESG factor. Additionally, with the stance of strengthened focus on ESG disclosures, specific guidelines are needed to identify and report on sustainable management activities of domestic companies. To understand corporate sustainability strategies, analyzing ESG reports and news articles by industry can help identify strategic characteristics in specific industries. However, each company has its own unique strategies and report structures, making it difficult to grasp detailed trends or action items. In our study, we analyzed ESG reports (2019-2021) and news articles (2019-2022) of six companies in the 'Finance,' 'Manufacturing,' and 'IT' sectors to examine the sustainability strategies of leading domestic ESG companies. Text mining techniques such as keyword frequency analysis and topic modeling were applied to identify industry-specific, ESG element-specific management strategies and issues. The analysis revealed that in the 'Finance' sector, customer-centric management strategies and efforts to promote an inclusive culture within and outside the company were prominent. Strategies addressing climate change, such as carbon neutrality and expanding green finance, were also emphasized. In the 'Manufacturing' sector, the focus was on creating sustainable communities through occupational health and safety issues, sustainable supply chain management, low-carbon technology development, and eco-friendly investments to achieve carbon neutrality. In the 'IT' sector, there was a tendency to focus on technological innovation and digital responsibility to enhance social value through technology. Furthermore, the key issues identified in the ESG factors were as follows: under the 'Environmental' element, issues such as greenhouse gas and carbon emission management, industry-specific eco-friendly activities, and green partnerships were identified. Under the 'Social' element, key issues included social contribution activities through stakeholder engagement, supporting the growth and coexistence of members and partner companies, and enhancing customer value through stable service provision. Under the 'Governance' element, key issues were identified as strengthening board independence through the appointment of outside directors, risk management and communication for sustainable growth, and establishing transparent governance structures. The exploration of the relationship between ESG disclosures in reports and ESG issues in news articles revealed that the sustainability strategies disclosed in reports were aligned with the issues related to ESG disclosed in news articles. However, there was a tendency to strengthen ESG activities for prevention and improvement after negative media coverage that could have a negative impact on corporate image. Additionally, environmental issues were mentioned more frequently in news articles compared to ESG reports, with environmental-related keywords being emphasized in the 'Finance' sector in the reports. Thus, ESG reports and news articles shared some similarities in content due to the sharing of information sources. However, the impact of media coverage influenced the emphasis on specific sustainability strategies, and the extent of mentioning environmental issues varied across documents. Based on our study, the following contributions were derived. From a practical perspective, companies need to consider their characteristics and establish sustainability strategies that align with their capabilities and situations. From an academic perspective, unlike previous studies on ESG strategies, we present a subdivided methodology through analysis considering the industry-specific characteristics of companies.

Ecological Renewal Plan of Urban Parks for the Revitalization of Urban Green Axis in Gangdong-Gu (강동구 도시 녹지축 기능 활성화를 위한 도시공원의 생태적 리뉴얼 방안 연구)

  • Park, Jeong-Ah;Han, Bong-Ho;Kwak, Jeong-In
    • Journal of the Korean Institute of Landscape Architecture
    • /
    • v.51 no.2
    • /
    • pp.12-27
    • /
    • 2023
  • In this study, among the construction-type parks in Gangdong-gu, targeting parks with high environmental and ecological value located on the urban green axis, a plan was prepared for the ecological renewal of urban parks, and a design that applied to them was proposed. The renewal target site was selected by analyzing the general condition of Gangdong-gu and urban parks, the land use and green area ratio, park green area, and the green axis of Gangdong-gu. Gangdong-gu has 54 parks, including 2 neighborhood parks and 52 children's parks. In the first stage of the current status review, 17 parks were extracted through locational value analysis, such as location and adjacency to the natural axis and green axis. In the second stage, eight parks were selected among the first-stage extraction parks based on the ratio of green spaces and open spaces within each park service area. In the third stage, two of the second stage extraction parks were selected based on whether the legal standard of the park area was met, and in the fourth stage, one of the third stage extraction parks was selected through an aging survey of the park. As for the urban ecological status of the renewal target site, the status of land use in the aspect of entropy reduction, the status of soil cover in the aspect of water circulation, and the status of planting structure in the aspect of biodiversity were investigated. As for the status of the three renewal sites, the green area was insufficient at 18.3-45.3%, and the facility area was 54.7%-81.7%, which was judged to have low urban temperature reduction effects. The impervious pavement area accounted for 34.5% to 48.9% of the park area, accounting for most of the facility area, and it was judged that the water circulation function was insufficient. The planting structure consisted of a single layer and a double layer structure, and although the tree layer was good, the lower vegetation was poor, and there was no planting site of edible plants or large hardwood trees, so the biodiversity was low. After the ecological renewal design of Seonrin Children's Park, Dangmal Children's Park, and Saemmul Children's Park, which were selected as the renewal targets in this study, the ecological area ratio of each park increased by 1.4 to 3 times than before the renewal. If the urban parks located on the urban green axis are examined from the perspective of the urban ecosystem and renewed ecologically, it is judged that the expected effect will be high in reducing entropy, improving water circulation, and laying the foundation for biodiversity in terms of the urban ecosystem.

Evaluation of the Effect of Different Application Ratios of Lime-treated Fertilizer Mixed with Food Waste on Chinese Cabbage (Brassica rapa L.) Yield and Soil Chemical Properties (음식물류폐기물 혼합 석회처리비료 사용량에 따른 배추(Brassica rapa L.) 수량 및 토양 화학성 평가)

  • Young-Jae Jeong;Sang-Geum Lee;Seong-Heon Kim;Sang-Ho Jeon;Youn-Hae Lee;Soon-Ik Kwon;Jae-Hong Shim
    • KOREAN JOURNAL OF CROP SCIENCE
    • /
    • v.68 no.2
    • /
    • pp.81-89
    • /
    • 2023
  • Lime-treated fertilizer (LTF) is manufactured using the lime stabilization method with food waste. LTF is effective in neutralizing acidic soil, improving nutrient and organic matter content in soil, and increasing crop productivity. However, excessive use of LTF in agricultural land can have undesirable effects, such as reduced crop growth and nutrient accumulation in soil. This study was evaluated the effect of different application ratios of LTF on the crop yield index (%), nutrient (N, P2O5, K2O) uptake index (%), and soil chemical properties. The following treatments were applied: untreated (UT), NPK (NPK), NPK+calcium hydroxide (CH), and NPK+1-, 2-, 4-, and 8-times of LTF (LTF1, 2, 4, and 8). The yield index for LTF1 was the highest among different LTF treatments. Moreover the yield index for spring and winter cabbage in LTF1 treatment was 10% and 21% higher, respectively, than that in NPK treatment. The yield and nutrient indices were decreased with the increase in LTF application ratio. The soil pH and EC tended to increase with the increase in LTF ratio, and were the highest at 8.2 and 2.1, respectively, after cultivation for LTF8 (P<0.05). With the increase in soil pH, the soil inorganic nitrogen (NH4-N, NH3-N) and available phosphate (Av. P2O5) levels were decreased (P<0.05). Our results suggest that LTF1 (643 kg 10a-1) is an appropriate ratio for improving soil chemical properties and increasing crop yield.

Mitigation of Insufficient Capacity Problems of Central Bus Stops by Controlling Effective Green Time (유효녹색시간 조정을 활용한 중앙버스정류장 용량 부족 완화 방안 연구)

  • Koo, Kyo Min;Lee, Jae Duk;Ahn, Se Young;Chang, Iljoon
    • The Journal of The Korea Institute of Intelligent Transport Systems
    • /
    • v.21 no.1
    • /
    • pp.35-50
    • /
    • 2022
  • After the introduction of the central bus lane system, bus traffic was prioritized. This resulted in improved trust from bus users. However, the low capacity at the central bus stop reduces traffic speed and punctuality. In addition, physical constraints are inevitable because the construction of central bus lanes and bus stops considers the city's road geometry. Therefore, this study attempted to optimize the effective green time of the traffic signal system at the entrance and exit of the central bus stop to remedy its insufficient operational capacity. The Transit Capacity and Quality of Service Manual and Korea Highway Capacity Manual were used as the analysis methodologies. The number of stop areas for central bus stops to be built was determined by excluding variable physical factors, and field survey data collected from nine randomly selected central bus stops currently installed in Seoul were used. A scenario analysis was conducted on the central bus stops with insufficient capacity by adjusting the effective green time, and the capacity of the central bus stop was set as the dependent variable. According to the results, 26.7 percent of the central bus stops with insufficient capacity can solve the problem of insufficient capacity. Therefore, the results of this study can be verified by improving the operation level, and it can be effective even if the number of central bus stops calculated by engineering is not guaranteed during the planning stage of the central bus stop. As the number of central bus stops is expected to increase further as the number of central bus stops increases, it is necessary to improve the number of central bus stops. Therefore, it is hoped that the results presented in this study will be used as basic data for the improvement plan at the operational level before introducing the physical improvement plan.

Research on the Need Assessment Tool for the Korean Elderly at Home Focused on their Desires Based (한국 재가노인의 욕구중심 사정도구 개발에 관한 연구)

  • Kirn, Young sook;Jung, Kook in;Park, So rah
    • 한국노년학
    • /
    • v.27 no.2
    • /
    • pp.459-472
    • /
    • 2007
  • This research has its purpose of developing a tool to assess the needs of the Korean elderly at home population and to provide adequate services by evaluating their physical, psychological, and socio-environmental aspects. This developed tool is composed of two hundred questions and has the advantage of combined physical, psychological and social environmental situation assessment of the elderly at home. The tool also contains not only the objective view of the professionals, but also the subjective appeals of the elderly at home population so that it can reflect their substantial desires. The assessment tool was developed over 21 months from July, 2004 to March, 2006 and this period can be divided into three different stages. In the first stage, collecting of questions for the desire-focused assessment of the elderly by literature investigation and researching foreign source materials was carried out, and this ultimately developed assessment tool was applied to the long-term care insurance pilot project in the second stage. In this process, we revised some insufficiencies of this tool after we applied to elderly of 250 from the pilot project and other 200 elderly from this research team. For the last stage, the tool was completed by using inquiries of the focused group and the group of professionals to ensure its reliability and validity. In the process of developing the tool, the total of 200 questions under 13 subcategories was selected. The 13 subcategories are basic information, subjective appeals, information of the main helper, use of services, house environment, condition of health, condition of rehabilitation, daily living(ADL, IADL, defecation, assistance), social maintenance, behavioral disability, medical health, living habits, and strength. This tool is on the purpose to assess thoroughly the desires that the elderly at home population has and to provide the best service they need.

The Differences of Rice Growth and Yield at Various Agroclimatic Regions in Chungnam Province (충남지역 농업기후 지대별 벼 생육 및 수량 변이)

  • Choi, N.G.;Park, J.H.
    • Journal of Practical Agriculture & Fisheries Research
    • /
    • v.20 no.1
    • /
    • pp.163-174
    • /
    • 2018
  • Rice cultivation is immensely affected by many climatic factors including temperature, precipitation, etc, and imbalanced climatic conditions negatively affect the growth of rice. In this study, we investigated the effects of different agroclimatic zones of Chungnam Province on rice quality and examined the correlations between climatic characteristics and rice yield components. Average temperatures and rainfall were higher in 'Western Sobaek Inland' than those in the 'South Western coastal zone, and precipitation records showed a wide variation among counties due to typhoons during the examined periods. The average accumulative temperature affecting the magnitude of production during reproductive growth periods was higher in "Cheon-An", "Gong-Ju", "Yeon-Gi (Se-Jong)", "Bo-Ryeong", and "Dang-Jin" counties than those in other counties. The plant height was higher in 'Western Sobaek Inland' counties such as "Yeon-Gi(Se-Jong)" and "Cheon-An", and 'Southern Charyeong Plain' counties such as "Cheong-Yang", "Dang-Jin", and "A-San", than those in other counties. The number of tillers during the 40 days after rice transplantation in "Seo-Cheon" and "Bo-Ryeong" counties increased compared to other counties. This result was relevant to the fact that the date of rice transplantation in those counties was 3 to 4 days later than those in other counties of Chung-Nam Province. The average yield (milled rice basis) was the highest in 'Western Sobaek Inland' zone, showing 3,756 kg ha-1, followed by 'Southern Charyeong Plain' zone showing 3,621kg ha-1, and was the lowest in 'South Western coastal zone by 3,315kg ha-1. "Yeon-Gi(Se-Jong)" and "Dang-Jin" counties showed the highest yields of 4,100kg ha-1. "Seo-San", "Seo-Cheon", and "Tae-An" counties were relatively lower yields of 3,240~3,280kg ha-1 in comparison of other counties.