• Journal of Industrial Convergence
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• v.1 no.2
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• pp.173-191
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• 2003

Usually there are two ways in the method of accounting on tax purpose. One is the method of accrual basis accounting, the other is the method of cash basis accounting. Accrual basis accounting is used broadly not only in financial purpose, but also tax purpose. But, that method is not fit at some special case. For example, lawyer, bank, consulting, small business would like to use the method of cash basis accounting because it is more convenient in book-keeping than the method of accrual basis. I insist on regulating this cash basis accounting.

• Journal of Technology Innovation
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• v.13 no.2
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• pp.179-205
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• 2005

This study reveals that the user industry has a limited role in being a source of technological capability in the case of the machine tool industry in Korea where the user industry is relatively more advanced than other capital goods industries. This study examines the sources of technological capability in terms of migration of workforces and flow of product development knowledge. Although the capital goods sector is generally regarded as being the sector where user-producer interaction is important, the user industry is not the seed-bed of technological capability for machine development. Users and producers interact in terms of expressing 'needs', mainly in the form of specifications. As a result of receiving unique specifications from users, the producer learns to react by making specific customised special purpose machines. The user's specification could include information o the imported machine originally used. When confronted with technical problems in developing a new machine, the producer accesses foreign sources of knowledge. This study's finding reveals that users of special purpose machines have a significantly clearer role in providing specifications than do users of general purpose machine tools. Most intensive interactive learning between users and producers in the production process is found in special purpose machine tools. From the empirical findings, policy implications are discussed.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.909-916
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• 2021

The purpose of the research to analyze SMEs' technological innovation performance in the Special Region of Yogyakarta based on green supply chains. This study's technology innovation performance is influenced by environmental management practices, green supply chain integration, and supply chain knowledge-sharing. This research is important because many SMEs are underdeveloped in terms of technology innovation performance. Technology innovation performance shows that innovation has a multi-dimensional ecological performance in organizations. Therefore, SMEs' sustainable supply chain could be achieved by managing operations, support, and information by focusing on environmental and social issues to maximize the entire chain. This study used primary data. The number of respondents in this study was 200 SMEs that have implemented green supply chain management practices. The data collection method used was a questionnaire. The data analysis technique tool used is a two-step approach to SEM-AMOS. The results of this study indicate that SMEs are willing to implement a green supply chain to increase their performance. The technological innovation performance model of this study is acceptable. The findings of this research suggest that companies must be encouraged to maintain and increase the implementation of green supply chain integration and better supply chain knowledge-sharing with improved technological innovation performance enhancements.

• Cartoon and Animation Studies
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• s.41
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• pp.153-168
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• 2015

In Kyung-GI DO, An-sung, Each local autonomous entity developed the character design to inform the public relations and revitalize local economy and culture. consequently, These have got benefits with marketing local speciality related to their an-sung character; we call it name is arum, pung-mul, duck-bugi who korea traditional face characters. On the contrary, Most of old characters which have been fallen off their formative qualities became a reason that unfit (4D,3D) special film at local doom movie theater. This thesis aims to study on the character of 'namsadang' group what have been produced in ansung-si, that the show up to people about an-sung 4D Contents what local actually character and to make it more competitive through 3D,4D spacial character project developing process. It is need for new various characters, that (3D,4D-VFX) -Graphics of new an-sung'namsadang' group. that will be total different and new development. total VFX; 4-Dimantion visual graphics released in next an-sung local festival, Business prospects are bright and receiving benefits are increasing. As seen in the case of the character of in 2015, it can be a measure to earn benefits as a higher value-added business if it is managed in the local autonomous entities. In this thesis, I propose what the of character in the local special graphics; VFX style characters design. also I was show up to '4D contents character;' ; 'namsadang' group; creative processing including planing. It is possible to be ranged from special 4D series animation, a feature-length special effct cartoon film, character products, and even local doom Theme parks show up film. which are all expected high profits. These profits will be returned back to the an-sung local autonomous entity, who can use them to develop new contents, one of foundations in local economy. As a result, it is helpful to make local traits and effective tourist attractions.

• Knowledge Management Research
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• v.19 no.4
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• pp.133-148
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• 2018

The hospital school is an organization designed to encourage long-term health-impaired students to receive treatment and education at the same time. There are 33 hospital schools in Korea. However, the management of hospital schools varies greatly depending on the amount of resources and support they possess, and especially the lack of manpower and quality improvement of education programs were found to be the biggest problems. This study aims to discuss the case of Hospital School in Yeungnam University Hospital (YUH), which successfully overcame internal resource limitations while solving existing hospital schools through networking and open innovation with external organizations. In particular, through cooperation with students of Herewego, volunteering club in Yeungnam University business school(YUBS), we increased the social interest of hospital school by creating a special program with financial support of Daegu city. They created customized education service programs for hospital schools that reflect their major-business management. The cooperativ e case of YUH's Hospital School and YUBS's Volunteering Club of Herewego showed that the cooperation is not only about volunteering service but also the open innovation, introduced as a platform to expand the company's source of product development. We think that this is a case of value creation through exchange of knowledge. It could have many implications for solving the problem of hospital school.

• Proceedings of the Korea Information Processing Society Conference
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• 2010.04a
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• pp.852-855
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• 2010

Tree type of Rule Case will be processed by the method that provide practical Rule Case to Rule Engine that is made with procedural language beforehand, then the Rule Engine according to the condition of the special Rule Case to return result in current Rule-Based System. There are two disadvantages in the method; the first is according to specific business rule after construct the Rule Engine when the business rule changing the Rule Engine also must be changed. The second is when Rule have many conditions the Rule Engine will become very complex and the speed of processing Rule Case will become very slow. In this paper, we will propose a simplified algorithm that according to the theory of ID Tree to produce Rules which be used in Rule-Based System. The algorithm can not only produce Rules but also make sure of satisfying change of business rule by execute the algorithm. Because it is not necessary to make a Rule Engine, we will anticipate effect of increasing speed and reducing cost from Rule-Based System of applying the algorithm.

• Land and Housing Review
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• v.8 no.4
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• pp.285-294
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• 2017

Recently, as the paradigm of regional development has been transformed into characterization, decentralization and cooperation, small and medium scale development is in the spotlight. In particular, as the transfer of planning authority to local governments accelerates, LH is in the process of seeking to transform itself into a system that is in line with local government demand. The purpose of this study is to elaborate the regional pending projects that meet the demand of the region. The Jeju Special Self-Governing Province is the area where land and housing prices have increased more than three times recently, which is the area of interest in recent years due to the various demand for development projects. Another objective is to establish a local government based on LH's system, it is aimed to derive a collaboration method with local government, province corporation and local researchers. The criteria for deriving the cooperation projects between the local government and LH are basically the ones that can be carried out by LH and future-oriented projects. The process of deriving has undergone the process of statutory planning, unscrupulous plan analysis, and consultation of experts' advisory committees. In order to derive the regional cooperation project, four criteria such as local uniqueness, future possibility, business promotion efficiency, and local cooperation project were set. Major projects of the Jeju Special Self-Governing Province are improvement of the surrounding traffic system, construction of the hinterland due to the construction of the second airport, and establishment of Cruise Port(Jeju Port, Seogwipo Port). The role of each entity in the implementation of regional cooperation projects is as follows. Local government should request subsidies for the projects in case of lack of budget support and secure them through competition with other regions. In addition, it should be responsible for the operation and management of the facility once it has been supported and completed smoothly. The Ministry of Land, Infrastructure and Transport affects each region through approval and subsidy of the development plan. After the development project is completed, it evaluates the development project through monitoring and plays a role of continuously improving the system. As a business operator, the provincial corporation will carry out small-scale projects including non-physical projects such as community participation. In the case of LH regional headquarters, the general manager of the region will establish a comprehensive business plan, secure development availability, and carry out large-scale growth promotion projects.

• Journal of Fashion Business
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• v.15 no.1
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• pp.158-170
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• 2011

The purpose of this study was to examine how recently fashion corporate did use SNS applications for their product promotion strategies as case studies, and to provide what kinds of SNS marketing strategies would be developed for fashion corporate. Specifically, this study was focused on Twitter among SNS applications. For this study, Internet webs, news paper, articles, and other press work were used for resources. Five fashion corporate such as Buckaroo, MLB, North Faces, Kolon, and ABC Mart were analyzed. As the results, first, fashion corporate used Twitter as the marketing tool for their product promotion. Second, they tried to make an increase the numbers of Twitter follower from their customers. Third, Twitter was used for making higher customer loyalty by fashion corporate through a variety of program such as special events, game, music, or viral marketing. However, there were still some limitations on fashion corporate's Twitter usage, compared to other non-fashion corporate. Thus, fashion corporate needs to provide more creative and unique Twitter marketing strategies. Therefore, based on these results, fashion brand merchandising marketing strategies of fashion products would be provided from this study.

• Journal of the Korea Society of Computer and Information
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• v.23 no.5
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• pp.65-72
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• 2018

This study analyzes college dropout cases to reduce its rate. The analysis is preferentially carried out by figuring out our current situation of college dropout rate in pertinent cases and all around country's. Based on the current states, statistical analysis is accomplished as follows; analyzing the characteristic differences between the being in school's and the dropouts' by T-Test, determining the influence factor by logistic regression analysis and drawing the target group for special treatments through these statistical analysis. To reduce dropout rate, several measures could be adopted; focused counseling for each target group, special monitoring for students on leave of absence and opening major subjects for improving relationship between students and professors. The measures suggested by the analysis through this study are expected to lower the dropout rates effectively in college or specific fields including engineering science.

• Journal of Fashion Business
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• v.20 no.3
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• pp.68-88
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• 2016

The purpose of this research is to investigate the characteristics of Chinese minority women's waistbands, in view of their lifestyle, costume, and symbolism. The research method combined literature research and case study. In the case study, this research targeted the secondary data of a total of 215 pieces from books, articles and the internet. A total of 5 pieces per each representative women's waistband of 43 minorities, excluding those who did not wear a waistband, we collected. We then quantitatively analyzed the form and decoration of the waistbands. As a result of considering the form, the waistbands of Chinese minorities per region were closely related to the costumes, mainly showing high similarity in respect to color and decoration. Moreover, the decorations of the waistbands were most often made from their own area's special products, such as silver, bronze, cotton, and linen, amongst other. The form and decoration of the Chinese minority women's waistbands were all connected with functionality, aesthetic impression, and symbolism, which can be said to be an important part of understanding Chinese minority costume culture. This research contributes to the development and preservation of Chinese minorities' costume culture by considering and analyzing unique costume factors besides giving excellent fashion design ideas for contemporary fashion.