• Journal of Korean Society of Industrial and Systems Engineering
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• v.46 no.1
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• pp.91-104
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• 2023

The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

• Korean Journal of Remote Sensing
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• v.39 no.2
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• pp.129-142
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• 2023

This study analyzed the ratio of carbon monoxide (CO) and carbon dioxide (CO₂), CO and nitrogen dioxide (NO₂) for cities and regionsin Korea and China using column-averaged carbon dioxide dry-air mole fraction (XCO₂) of the Orbiting Carbon Observatory-2/3, CO and NO₂ vertical column density (named XCO, XNO₂ in thisstudy) of TROPOspheric monitoring instrument from April 2018 to April 2022, and presented the relationship between socioeconomic indicators (population, number of vehicles, Gross Regional Domestic Product) and ratio, and differences in characteristics between Korea and China. First, CO₂ and CO were analyzed after calculating ΔXCO₂ and ΔXCO removing the background value and trend line due to the difference in atmospheric residence time of three gaseous substances (CO₂, CO, and NO₂). Comparing the three values by regions, ΔXCO and ΔXCO₂ were relatively higher in China and XNO₂ were higher in Korea and the ratio of both values (ΔXCO/ΔXCO₂, ΔXCO/XNO₂) was higher in China than in Korea. ΔXCO/ΔXCO₂, ΔXCO/XNO₂ and socioeconomic indicators have a positive correlation suggesting that the concentration of air pollutants and greenhouse gases is higher as the city is large and the economic activity is active. Regarding the differences in the ratio characteristics of Korea and China, the relationship between ΔXCO and ΔXCO₂ showed a negative correlation in Korea and a positive correlation in China. When the relationship between ΔXCO and XNO₂ was examined for summer and winter, the change of ΔXCO by season was not significant in Korea, whereasthe change of ΔXCO and XNO₂ by season waslarge in China resulting in the relationship between two countries appeared differently. These results suggest that seasonal variability and national emission characteristics should be considered in the process of analyzing the ratio of greenhouse gases to air pollutants.

• Journal of the Korean Association of African Studies
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• v.29
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• pp.27-53
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• 2009

At the start of the new century, South Africa probably had the largest number of HIV-infected people of any country in the world. The only nation that comes close is India with a population of one billion people compared to South Africa's figure of 57 million. The tragedy is that this did not have to happen. South Africa was aware of the dangers posed by AIDS as early as 1985. In 1991, the national survey of women attending antenatal clinics found that only 0.8percent were infected. In 1994, when the new government took power, the figure was still comparatively low at 7.6 %. The 2004 figure which has been published is 26.5%. This article tracks the epidemic globally, in the region and in South Africa. I explain some of the basic concepts around the disease and look at what may happen with respect to numbers. The situation is bad, and the number of people falling ill, dying and leaving families will rise over next few years. This will impact on South Africa in a number of important ways. This article assesses the demographic, economic and social consequences of the epidemic. It disposes of a number of myths and present the real facts. The AIDS in South Africa is not related to individuals only. It warns that AIDS in Africa is becoming a community and systemic problem. The acuteness of the problem does not stem merely from the fact that communities are affected, or could even be wipe out by the end of this decade, but from the fact that AIDS will place incredible burdens and obligations upon medical services, health care and religious communities such as churches. The facts confront churches' mission with the important question: who is going to take care of all the patients and where? The reality is that people dying of AIDS will have to be cared for at home by relatives and friends. A further question that arises is whether our people are prepared for this. AIDS was considered to be a homo-plague and the hunt was on for a scapegoat in the light of the fatal implication of the disease. At present we are in the strategic phase where we all realize that it will be of no avail to scare people with the ominous threat of AIDS AIDS destroys the optimism of our achievement ethics. This exposure of the culture of optimism is also an exposure of the so-called 'human basic fear which accuses Christianity that their concept of sin is a damper on man's search for liberation and basic need to be freed from all Imitation. AIDS is also a test for our ecclesiastical genuineness and the sincerity of our mission sensibility. It poses the question: How unconditional is Christian love? Is there room for the AIDS sufferer in the community of believers, despite the fact he is an acknowledged homosexual? The question to put to the church is whether the community of believers is an exclusive to put to the koinonia which excludes homosexuals. They may be welcome on principle, but in actual fact are not acceptable to the church community. As South Africa enters the new century, it is clear that the epidemic is not having a measurable impact. However, the impact of AIDS is gradual, subtle and incremental. The author's proposal of what is currently most needed in South Africa is that the little things will make a difference. It's about doing lots of little things better at grassroots level, with the emphasis on doing. There are so many community, churches and NGOs initiatives worth building on and intensifying. One must not underestimate the therapeutic value of working together in small groups to overcome a problem

• 지역과문화
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• v.6 no.3
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• pp.79-105
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• 2019

In the Geumseongsan Tumulus of the Uiseong area where the Jomunguk was existed in the Three Han Period, many relics such as metal craft ornaments and Uiseong-style earthernware were excavated. However, it is hard to find cases where the excavated relics were used to develop cultural products. In this study, symbolic relics which can express the culture of Uiseong Jomunguk were selected from excavated relics. Then, the basic design that can be applied to various cultural products were derived from symbolic relics. In order to select symbolic relics, the formative characteristics of the metal craft relics excavated from the Tablili Tumulus and the Dali Tumulus were examined. As a result, a gilt-bronze crown excavated from the Tablili Tumulus was selected as a symbolic relics. And then the basic desin was derived from the gilt-bronze crown. The basic design is expressed in the form of birds based on the bird's feather shape at the edge of the standing ornaments and the record of the Bongdae(鳳臺), the phoenix's habitat. And the application design that changed the expression of the birds' face was presented. The earthenware excavated from the Uiseong area was designed as a soil pot and applied various indoor air purification plants. The result of this study, which reinterprets and reconstructs the historical and cultural resources of the region in accordance with the modern sense, can be used as useful data for the development of cultural products of Jomunguk. Furthermore, if the design derived from the Jomunguk relics is used as a representative symbol of the area, it will be possible to derive an image of a differentiated region from other regions. Finally, it is expected that the result of this study will be a chance to re-evaluate the value of the historical and cultural resources in the region.

• Asia Marketing Journal
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• v.13 no.4
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• pp.105-137
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• 2012

After relationship marketing emerged as a new approach in the marketing field in the 1980s, it has been widely studied in the United States, Europe and Asia. Rapid environmental changes and global competition has made it inevitable for companies to consider their relationships with the environment more closely. Under these circumstances, relationship marketing has held a position as a pivotal paradigm in the field of strategy as well as in marketing. In addition, relationship marketing has overcome the limitations of a traditional marketing research while providing richer implications in company's marketing activities. The paradigm shift to relationship marketing has brought fundamental changes in a marketing point of view. First, in philosophical aspects, unlike past research which focused solely on customer satisfaction, organizational relationship parameters which focuses on trust and commitment has become key elements of successful relationship marketing while shifts in thoughts naturally take place from adaptive marketing to strategic marketing. Second, in structural aspects, the relational mechanism of governance such as network structure with a variety of relational partners has emerged as a new marketing organization from the previous simple structure focusing on the micro-economic, marketbased trading between seller and customer. Third, in behavioral aspects, it proposed the strategic course of the action of gaining an advantage over the competition on the individual firm level by focusing on building long-term relationships and considering partnership with the components in the entire marketing system, rather than with one-time transaction-centric action between a seller and a customer. Fourth, in the aspects of marketing performance, marketing performance was sought through the long-term and cooperative relationship with various stakeholders, including customers in the marketing system, focusing on the overall competitive advantage based on relationship rather than individual performance of individual companies' marketing activities, such as market share and customer satisfaction. However, studies of relationship marketing were mostly centered in interorganizational relationships focusing on the relational structure and properties of commercial sector in the marketing system. Paradoxically, the circumstance of the consumer's side that must be considered is evolving again in relationship marketing. In structural aspects, a community, as the new relationship governance structure in the digital environment, and in behavioral aspects, the changing role of consumer participation demanding big changes in the digital environment engaged in the marketing system. The possibility of building a relationship marketing community for common value creation is presented in terms of organization of consumers with the focus on changing marketing environment and marketing system according to the new realities of the 21st century- the popularity of digital environments and the diffusion of customer participation. Therefore, future research of relationship marketing must seek for a truly integrated model including all of the existing structure and properties of the research oriented relationship from both the commercial and consumer sector.

• Asia Marketing Journal
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• v.11 no.4
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• pp.95-119
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• 2010

Although there have been many studies regarding the inconsistency between consumers' attitudes and behavior, prior research has almost exclusively focused on the relationship between the attitude before behavior and the initial behavior. Relatively little research has been conducted on consumer satisfaction after purchase and post-purchase behavior. This research proposed that the relationship between satisfaction and post-purchase behavior is moderated by consumers' psychological characteristics such as need for cognitive closure(NCC) and temporal self-construal(SC). The need for cognitive closure refers to individuals' desire for a firm answer to a question and an aversion toward ambiguity. We assumed the need for cognitive closure as a major moderating variable because it is judged that the requirement for cognition clearly varies between when a consumer repurchases the same product and seeks a new alternative. Individuals who tend to end cognition due to time constraints or inappropriate conditions may display considerable cognitive impatience or impulsivity and has a higher probability in repurchasing the same product than a consumer without such limitations. They would avoid further consideration for new alternatives and the likelihood of the repurchase for prior alternative would increase. As hypothesized, significant moderating effect of the NCC was confirmed. This result gives a significant implication for a corporate to establish effective marketing strategies. For a corporate or product brand that has been occupying the market after entering the market earlier, it would be effective to maintain need for cognitive closure high in the existing consumers and thereby preventing the consumers from being interested in the new alternatives. On the other hand, new brands that have just entered the market need to lower the potential consumers' need for cognitive closure so that the consumers can be interested in new alternatives. Along with need for cognitive closure, temporal self-construal also turned out to moderate the satisfaction-repurchase. temporal SC reflects the extent to which individuals view themselves either as an individuated entity or in relation to others. Consumers under a temporarily independent SC would repurchase former alternative again according to their prior satisfaction and evaluation. In contrast, consumers in temporal interdependent SC tended to switch to a new alternative because they value interpersonal relationships above anything else and have a tendency to rely heavily on in-group opinions. When they are confronted with additional opinions, it is highly probable that he/she will choose a new product as an alternative. By proving the impact that temporal self-construal has on repurchasing behavior, this study is providing the marketers with new standards for establishing successful promotional strategies. For example, if the buyer and the user is the same for a product, it would be effective for the seller to convince the consumer to make decision subjectively by encouraging temporal independent self-construal. On the contrary, in the case where the purchase is made by an individual but the product is consumed by a group of people. For example, a housewife is more likely to choose the products or brands that her husband or children prefer rather than the ones that she likes by herself. In that case, emphasizing how the whole family can be satisfied and happy about the product would be effective for promoting repurchase.

• Journal of the Korean Institute of Landscape Architecture
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• v.51 no.6
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• pp.1-11
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• 2023

By comparing and analyzing the effects of the 2013 Suncheon Bay International Garden Expo and the 2023 Suncheon Bay International Garden Expo, designated as Korea's first national garden, this study aims to present basic data for the future operation direction and sustainability strategy. First, in both fairs, satisfaction throughout the event was high, 4.0 or higher. In particular, the satisfaction level of the 2023 Suncheon Bay International Garden Expo was higher than that of the 2013 Suncheon Bay International Garden Expo. As the longest international event held since the COVID-19 pandemic, it reflected the citizens' demand for healing and recharging in natural spaces. Second, as a result of comparing the types of perceptions that affected satisfaction, it was found that economic, environmental, and ecological types commonly affected satisfaction at the 2013 and 2023 Suncheon Bay International Garden Expo. The 2013 Suncheon Bay International Garden Expo established the brand value as an "ecological city" by creating a garden in the city center along with an ecological resource called Suncheon Bay. In addition, the 2023 Suncheon Bay International Garden Expo expanded the scope of the garden to the entire city center. It also attempted to create a city where humans and nature coexist by realizing values, such as responding to climate change and carbon neutrality. In other words, one of the ways to secure urban competitiveness is to attract corporate investment and tourists and build a differentiated brand in Suncheon by promoting the 2023 fair based on the potential ecological values of the region after the 2013 Suncheon Bay International Garden Expo. Therefore, if the Suncheon Bay International Garden Expo continues to develop environmental and ecological content and programs in line with changes in society and tries to establish itself in citizens' perception through cooperation with local governments and residents, it will be able to establish its identity and brand power.

• Journal of the Korean GEO-environmental Society
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• v.24 no.12
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• pp.61-67
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• 2023

Heat pipes located underground in urban areas and operated under high temperature and pressure conditions can cause large-scale human and economic damage if damaged. In order to predict damage in advance, damage and construction information of heat pipe are analyzed to derive independent variables that have a correlation with frequency of damage, and a simple regression analysis modified model using each variable is applied to the field. However, as the correlation between independent variables applied to the model increases, the independence between variables is harmed and the reliability of the model decreases. In this study, the independence of the pipe diameter, burial depth, insulation level of monitoring system, and disconnection or short circuit of the detection line, which are judged to be interrelated, was tested to derive a method for combining variables and setting categories necessary to apply to the frequency of damage estimation model. For the test of independence, the continuous variables pipe diameter and burial depth were each converted into three categories, insulation level of monitoring system was converted into two categories, and the categorical variable disconnection or short circuit of the detection line status was kept as two categories. As a result of the test of independence, p-value between pipe diameter and burial depth, level of monitoring system and disconnection or short circuit of the detection line was lower than the significance level (α = 0.05), indicating a large correlation between them. Therefore, the pipe diameter and burial depth were combined into one variable, and the categories of the combined variable were set to 9 considering the previously set categories. The insulation level of monitoring system and the disconnection or short circuit of the detection line were also combined into one variable. Since the insulation level is unreliable when the detection line status is disconnection or short circuit, the categories of the combined variable were set to 3.

• Korean Journal of Ecology and Environment
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• v.56 no.3
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• pp.207-217
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• 2023

This study was conducted to investigate the current status of seagrass species in the Nakdong River estuary from May to June 2023. To survey the seagrass habitat area, the Nakdong River estuary was divided into seven zones. Aerial photography using drones was conducted to find seagrass areas, GPS tracking was carried out on foot in the intertidal zone and by boat and SCUBA diving in the subtidal zone. To analyze the seagrass status, we measured the morphological characteristics, shoot density, and biomass of representative seagrass species in each zone. Four seagrass species were found in this area: Zostera japonica, Z. marina, Ruppia maritima, and Phyllospadix japonicus. The distribution areas of each species was 338.2 ha, 92.9 ha, 0.9 ha, and 1.4 ha, respectively, with a total area of 432.5 ha. Z. japonica was widely distributed in most of the tidal flats and mudflats of the Nakdong River estuary, while Z. marina was restricted to Nulcha-do, Jinu-do, and Dadae-dong. R. maritima occurred within the habitat of Z. japonica in Eulsukdo and Myeongji mudflats, and P. japonicus inhabited rocky areas in Dadae-dong. The shoot density of each species was 4,575.8±338.3 shoots m^-2, 244.8±12.0 shoots m^-2, 11,302.1±290.0 shoots m^-2, and 2862.5±153.5 shoots m^-2, respectively. The biomass of each species was 239.7±18.5 gDW m^-2, 362.3±20.5 gDW m^-2, 33.3±1.2 gDW m^-2, and 1,290.0±37.0 gDW m^-2, respectively. The results of this study revealed that Z. japonica was dominant in the Nakdong River estuary. In particular, Z. japonica habitats of Eulsukdo, Daema-deung, and Myeongji mudflats were identified as the largest in Korea. The Nakdong River estuary is an important site of ecological, environmental, and economic value, and will require continuous investigation and management of the native seagrasses.

• Journal of Nutrition and Health
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• v.57 no.3
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• pp.320-335
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• 2024

Purpose: This study examined the impact of adolescents' dietary behavior on their quality of life using the nutrition quotient for adolescents (NQ-A) for some high school students in Seoul. Methods: The subjects were 176 high school students living in Seoul. The NQ-A was used to assess the dietary quality, and the quality of life was assessed by categorizing it into life satisfaction, environment, health, participation and safety, leisure activities, and emotional factors using survey questions validated through previous studies. Results: The NQ score of the survey subjects was 49.30 points. Based on the NQ scores, 7.4%, 46.6%, and 46.0% of participants were categorized as the 'high', 'medium', and 'low' groups, respectively. The total NQ score and balance, diversity, and practice factor scores were positively correlated with life satisfaction, environment, health, participation and safety, and leisure activities among the quality of life subscales. Regression analysis showed that the total NQ score was positively associated with life satisfaction, health, leisure activities, and emotions; the moderation factor was negatively associated with life satisfaction and health. The balance factor was positively associated with the environmental factor. The practice factor was positively associated with health, leisure activities, and emotions, and the environment factor was negatively associated with emotions. Conclusion: These results show that adolescents' quality of life is closely related to their diet, so it is necessary to maintain a balanced and varied food intake and desirable eating behaviors to improve adolescents' quality of life. Furthermore, adolescents' quality of life is influenced by other factors. Therefore, further research is needed to assess the quality of life, including dietary factors, as well as physical, emotional, psychological, and social development.