• 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.

• Journal of the Korean Institute of Landscape Architecture
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• v.51 no.3
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• pp.21-36
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• 2023

As a solution to environmental issues, such as climate change response, the carbon neutrality strategy, urban heat islands, fine dust, and biodiversity enhancement, the value of urban green spaces and trees are becoming important, and various studies dealing with the effects of trees for environmental improvement are being conducted. This study comprehensively considers the preceding studies on planting tree species, planting structure, planting density, and planting base to propose a direction for the planting renewal of green areas in urban parks and applies the findings to a renewal plan to improve the urban environment through landscaping trees. A field survey was conducted on the planting status of Seoul Children's Grand Park, a large-scale neighborhood park in Seoul, and based on the survey data, a planting function evaluation was conducted, and areas needing improvement in planting function were identified. The planting function evaluation was carried out considering the park function setting, planting concept according to spatial function, and planting status. As a result of the study, the direction of planting renewal according to functional change was derived for each stage of planting function evaluation. Increasing the green area ratio is a priority in setting up park functions, but user convenience should also be considered. As a concept of planting, visual landscape planting involves planting species with beautiful tree shapes, high carbon absorption, and fine dust reduction effects. Ecological landscape planting should create a multi-layered planting site on a slope. Buffer planting should be created as multi-layered forests to improve carbon absorption and fine dust reduction effects. Green planting should consist of broad-leaved trees and herbaceous layers and aim for the natural planting of herbaceous species. For plant species, species with high urban environment improvement effects, local native species, and wild bird preferred species should be selected. As for the planting structure, landscape planting sites and green planting sites should be composed of trees, shrubs, and trees and herbaceous layers that emphasize ecology or require multi-layered buffer functions. A higher standard is applied based on the planting interval for planting density. Installing a rainwater recycling facility and using soil loam for the planting base improves performance. The results of this study are meaningful in that they can be applied to derive areas needing functional improvement by performing planting function evaluation when planning planting renewal of aging urban parks and can suggest renewal directions that reflect the paradigm of functional change of created green areas.

• Korean Journal of Environment and Ecology
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• v.37 no.2
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• pp.100-139
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• 2023

This study was intended to identify the distribution and characteristics of plants such as native plants, rare plants, and endemic plants through a flora survey in Sangwangsan Mt. (644m), Wando-gun, Jeollanam-do, a group habitat of warm temperate forests in Korea, and use the data for the conservation of plant species diversity and the study of climate and distribution changes in warm-temperate forests. A total of 32 field surveys were conducted from 2018 to 2022. The survey identified 785 taxa, including 8 forms, 53 varieties, 16 subspecies, 708 species, 473 genera, and 132 families. The endangered wild plants designated by the Ministry of Environment included 6 taxa: Woodwardia japonica, Metanarthecium luteoviride, Bulbophyllum inconspicuum, Dendrobium moniliforme, Pelatantheria scolopendrifolia, and Cymbidium macrorhizon. Rare plants designated by the Korea Forest Service were identified as 26 taxa. The red list designated by the Korea National Arboretum was identified as 7 taxa, the red list designated by the Ministry of Environment was identified as 29 taxa, and endemic plants in Korea were identified as 17 taxa. Floristic target species in Korea were identified as 200 taxa, specifically 6 taxa of grade V, 13 taxa of grade IV, 73 taxa of grade III, 29 taxa of grade II, and 79 taxa of grade I. Naturalized plants were identified as 73 taxa, and invasive alien plants were identified as 6 taxa. Target plants adaptable to climate change in Korea were identified as 55 taxa, specifically 8 taxa of endemic plants, 46 taxa of southern plants, and 1 taxon of northern plants.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.17 no.4
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• pp.87-100
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• 2022

Early start-up companies have an inherent limitation of lack of resources. Despite these limitations, in order to survive, the entrepreneur's personal ability to efficiently use limited resources is required. In the marketing field, various studies are needed to reduce the business failure rate through establishing growth strategies and innovation. Accordingly, it is necessary to apply the concept of entrepreneurial marketing, which has been researched and developed overseas for 30 years, to fit the domestic reality. According to the flow of this study, an empirical study should be preceded to clarify the influence relationship between entrepreneurial marketing orientation, marketing competency, and management performance, along with a theoretical theorem on entrepreneurial marketing that is suitable for early start-ups and small and medium-sized enterprises(SMEs) and can respond innovatively to changes. The establishment of entrepreneurial marketing orientation and the processes from which this concept leads to business performance through the organization's marketing capabilities and its effects will be empirically verified. For an empirical survey, a survey was conducted on founders of 220 companies, and path analysis using structural equations was used for hypothesis verification. The findings are as follows. First, it was found that the entrepreneurial marketing orientation had a positive effect on both the organization's marketing capabilities and management performance. Second, it was found that the organization's marketing capabilities also had a positive effect on management performance. Third, as a result of empirical analysis of the mediating effect of the organization's marketing capabilities on the relationship between entrepreneurial marketing orientation and management performance, it was found that marketing capabilities showed a greater mediating effect on non-financial performance than financial performance. On the other hand, it was confirmed that marketing performance had a stronger mediating effect on financial performance than non-financial performance. By confirming and presenting the concept and constituent factors of entrepreneurial marketing orientation of domestic start-ups, which were academic gaps for the purpose of this paper, the academic research is differentiated in that they were verified as six components of entrepreneurial marketing. The practical implications of the research results will be that the entrepreneurial marketing-oriented mindset of small and medium-sized companies will optimize market analysis capabilities, network with various stakeholders, and increase the organization's ability to demonstrate marketing capabilities.

• Journal of Science Education
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• v.47 no.3
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• pp.225-237
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• 2023

The purpose of this study is to explore the perceptions of elementary pre-service teachers regarding their interest in science. A survey was conducted among 187 elementary pre-service teachers enrolled at Non-Metropolitan Area A University of Education. Data collection was carried out concurrently with three elementary pre-service teachers who agreed to participate in online interviews. The survey responses provided by the elementary pre-service teachers were analyzed using a qualitative text analysis method. Interest in science was observed to decrease during middle school, followed by the upper grades of elementary school and then the lower grades. The reasons for the decline in interest in science were interpreted as stemming from negative experiences with science education within the context of individual circumstances in the school setting. Strategies to address the decline and enhance interest in science were discussed across individual, family, school, teacher, local community, and national levels, considering both short-term and long-term perspectives. These strategies encompassed various inquiry activities and experiences related to the field of science, engagement in science-related activities, student-centered instruction, teacher professional development, support for elementary students and teachers, and policy measures. The multifaceted approach and efforts aimed to open avenues for positive feedback regarding science on an individual level and foster experiences related to science were interpreted as part of an effort to counteract the decline in interest in science. Lastly, given the current situation of declining interest in science and the need to enhance students' interest, it was implicitly and explicitly discussed that pre-service teachers should focus on improving their expertise in curriculum instruction. This research, by exploring the conceptual characteristics of interest in science, perceptions of changes, and educational needs related to interest in science among elementary pre-service teachers, is expected to have academic significance as foundational research data for the current status of declining interest in science.

• Pediatric Infection and Vaccine
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• v.31 no.1
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• pp.102-112
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• 2024

Purpose: To identify the epidemiological characteristics and risk factors of coronavirus disease 19 (COVID-19) outbreaks depending on the type of educational facility by analyzing the COVID-19 cluster associated with educational facilities. Methods: This study is based on epidemiological investigation of COVID-19 cluster in Gangwon-do, Korea from December 10, 2020 to September 23, 2021 reported to the Korea Disease Control and Prevention Agency's Integrated Disease and Health Management System. Four hundred seven patients in 19 facilities, classified as cluster related to educational facilities, were the study population. The result of preliminary epidemiology survey report, in-depth epidemiological survey by phone and the result of risk assessment derived from the field epidemiology investigation were retrospectively analyzed to evaluate infectivity and the characteristics of the risk factors. Results: There were total of 407 confirmed patients related to 19 educational facilities, with 204 students under the age of 19 (50.1%). One hundred fifty-five preceding spreaders were from families (38.1%) and 125 were the teachers (30.7%). The place exposed to confirmed patients was the highest with 139 people (34.2%) at home. Conclusions: It was confirmed that the cause of the occurrence of clusters related to educational facilities was higher due to family transmission than the risk of facilities in schools. Nevertheless, continuous efforts should be made to control infection in educational facilities, and that teachers' implementation of principles for prevention of COVID-19 personal hygiene in their daily lives should be strengthened.

• Asia pacific journal of information systems
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• v.24 no.4
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• pp.443-472
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• 2014

To survive in the global competitive environment, enterprise should be able to solve various problems and find the optimal solution effectively. The big-data is being perceived as a tool for solving enterprise problems effectively and improve competitiveness with its' various problem solving and advanced predictive capabilities. Due to its remarkable performance, the implementation of big data systems has been increased through many enterprises around the world. Currently the big-data is called the 'crude oil' of the 21st century and is expected to provide competitive superiority. The reason why the big data is in the limelight is because while the conventional IT technology has been falling behind much in its possibility level, the big data has gone beyond the technological possibility and has the advantage of being utilized to create new values such as business optimization and new business creation through analysis of big data. Since the big data has been introduced too hastily without considering the strategic value deduction and achievement obtained through the big data, however, there are difficulties in the strategic value deduction and data utilization that can be gained through big data. According to the survey result of 1,800 IT professionals from 18 countries world wide, the percentage of the corporation where the big data is being utilized well was only 28%, and many of them responded that they are having difficulties in strategic value deduction and operation through big data. The strategic value should be deducted and environment phases like corporate internal and external related regulations and systems should be considered in order to introduce big data, but these factors were not well being reflected. The cause of the failure turned out to be that the big data was introduced by way of the IT trend and surrounding environment, but it was introduced hastily in the situation where the introduction condition was not well arranged. The strategic value which can be obtained through big data should be clearly comprehended and systematic environment analysis is very important about applicability in order to introduce successful big data, but since the corporations are considering only partial achievements and technological phases that can be obtained through big data, the successful introduction is not being made. Previous study shows that most of big data researches are focused on big data concept, cases, and practical suggestions without empirical study. The purpose of this study is provide the theoretically and practically useful implementation framework and strategies of big data systems with conducting comprehensive literature review, finding influencing factors for successful big data systems implementation, and analysing empirical models. To do this, the elements which can affect the introduction intention of big data were deducted by reviewing the information system's successful factors, strategic value perception factors, considering factors for the information system introduction environment and big data related literature in order to comprehend the effect factors when the corporations introduce big data and structured questionnaire was developed. After that, the questionnaire and the statistical analysis were performed with the people in charge of the big data inside the corporations as objects. According to the statistical analysis, it was shown that the strategic value perception factor and the inside-industry environmental factors affected positively the introduction intention of big data. The theoretical, practical and political implications deducted from the study result is as follows. The frist theoretical implication is that this study has proposed theoretically effect factors which affect the introduction intention of big data by reviewing the strategic value perception and environmental factors and big data related precedent studies and proposed the variables and measurement items which were analyzed empirically and verified. This study has meaning in that it has measured the influence of each variable on the introduction intention by verifying the relationship between the independent variables and the dependent variables through structural equation model. Second, this study has defined the independent variable(strategic value perception, environment), dependent variable(introduction intention) and regulatory variable(type of business and corporate size) about big data introduction intention and has arranged theoretical base in studying big data related field empirically afterwards by developing measurement items which has obtained credibility and validity. Third, by verifying the strategic value perception factors and the significance about environmental factors proposed in the conventional precedent studies, this study will be able to give aid to the afterwards empirical study about effect factors on big data introduction. The operational implications are as follows. First, this study has arranged the empirical study base about big data field by investigating the cause and effect relationship about the influence of the strategic value perception factor and environmental factor on the introduction intention and proposing the measurement items which has obtained the justice, credibility and validity etc. Second, this study has proposed the study result that the strategic value perception factor affects positively the big data introduction intention and it has meaning in that the importance of the strategic value perception has been presented. Third, the study has proposed that the corporation which introduces big data should consider the big data introduction through precise analysis about industry's internal environment. Fourth, this study has proposed the point that the size and type of business of the corresponding corporation should be considered in introducing the big data by presenting the difference of the effect factors of big data introduction depending on the size and type of business of the corporation. The political implications are as follows. First, variety of utilization of big data is needed. The strategic value that big data has can be accessed in various ways in the product, service field, productivity field, decision making field etc and can be utilized in all the business fields based on that, but the parts that main domestic corporations are considering are limited to some parts of the products and service fields. Accordingly, in introducing big data, reviewing the phase about utilization in detail and design the big data system in a form which can maximize the utilization rate will be necessary. Second, the study is proposing the burden of the cost of the system introduction, difficulty in utilization in the system and lack of credibility in the supply corporations etc in the big data introduction phase by corporations. Since the world IT corporations are predominating the big data market, the big data introduction of domestic corporations can not but to be dependent on the foreign corporations. When considering that fact, that our country does not have global IT corporations even though it is world powerful IT country, the big data can be thought to be the chance to rear world level corporations. Accordingly, the government shall need to rear star corporations through active political support. Third, the corporations' internal and external professional manpower for the big data introduction and operation lacks. Big data is a system where how valuable data can be deducted utilizing data is more important than the system construction itself. For this, talent who are equipped with academic knowledge and experience in various fields like IT, statistics, strategy and management etc and manpower training should be implemented through systematic education for these talents. This study has arranged theoretical base for empirical studies about big data related fields by comprehending the main variables which affect the big data introduction intention and verifying them and is expected to be able to propose useful guidelines for the corporations and policy developers who are considering big data implementationby analyzing empirically that theoretical base.

• Journal of dental hygiene science
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• v.11 no.2
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• pp.99-105
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• 2011

In this study a survey was conducted with 431 students at the department of dental hygiene in three regions from April 2010 to investigate various actual states and levels of perception of their major commitment. Department-Climate and levels of major commitment were classified and described through cross-tabulation analysis; multinomial logistic regression analysis was used to predict the level of major commitment perceived for department climate and identify its influence. Major commitment classified into three levels about Inferiority, Normality and Superiority. Recognition factor of Major field was divided into external factor, eternal factor. External factor classified into professor, friends, facilities, administration-service and quality of education. As well as, eternal factor was department climate. Eternal factor consisted of relationship dimensions, goal-orientation dimensions, system maintenance dimensions and system change dimensions. This study was conducted to get a phenomenal understanding of students' learning in the major field and their school life. With this study, if friends and professor raise students at the Department of Dental Hygiene's department-climate recognition, their major-commitment will rise. And high major-commitment will be bring about their professional ability.

• Korean journal of applied entomology
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• v.47 no.4
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• pp.385-394
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• 2008

Larvae of Monochamus saltuarius showed normal growth and development on conifers of Pinus koraiensis, P. densiflora, Abies holophylla, Larix leptolepsis, P. bungeana, and P. rigida, respectively, but the conifers influenced significantly the body weight and the survival rate of larvae. Though the larval body weights were in a wide spectrum among treatments, growth curves of them were very similar from each other, showing continuous increase from the early larval stage to about 3 months old. The body weight was decreased slightly after the feeding period of the early 3 months. The size of larvae and adults became the largest from P. bungeana fed larvae. The mid-sized ones were from P. koraiensis, P. densiflora and A. holophylla. Small ones came from L. leptolepsis and P. rigida. The larval growth was retarded without water supply. Overall survival rates from the early stage of a larva to a fertile adult were 53.6% from P. koraiensis; 51.8%, P. densiflora; 34.7%, A. holophylla; 17.8%, P. bungeana; 16.7%, L. leptolepsis; and 12.3%, P. rigida. Adults from larvae fed the 6 species of conifers, respectively, were grown into the reproductively potent adults, which laid viable eggs. A few of overwintered larvae did not pupate and remained still as a larva until the late October of the year. Data from the field survey, the head width emerged from P. koraiensis was larger than that of L. leptolepsis. The adult emergence hole in P. koraiensis was larger also. While, the size of the emergence hole was larger in the artificially innoculated log of P. koraiensis, which was kept for a larva to be with a minimized food competition and sufficient water supply, than that of the field.

• Korean Security Journal
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• no.33
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• pp.103-135
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• 2012

The object is that this research searches the relationship of the office given condition actual condition of the country important facility private security guard and job satisfaction degree. In order to grasp and analyze the real state of the country important facility private security guards directly, the questionnaire, that is the general measurement tool, was utilized and the guard whom it works in the airport, the port region and general work place, that is the national important facility of Busan and Ulsan area, was aimed at. The enough survey object was illustrated to the facility and person in charge in the security company and the item was previewed and the total 400 sheets was distributed and 331 sheets (82.8%) except the doubleness subject intention and incongruent questionnaire was utilized for the analysis. The statistic processing of collected data utilized the SPSS version 15.0 the statistical package program through data coding and cleaning process and performed the frequency analysis, reliability analysis, t-test, one way analysis of variance, Pearson analysis, and regression analysis. The relationship of the office given condition actual condition of the guard about the national important facility and job satisfaction degree was classified into the interpersonal relationship, task characteristic, office environment, and complement factor and the difference of the job satisfaction degree according to the general characteristic was verified. If the conclusion obtained through the method of study described in the above looked at, for as to general tendency, the low wages and poor field environment was continued. In the general characteristic, the man was higher than the excitation about the job satisfaction level. As there was lots of the age and the scholarship was low, the age was high. And as there was lots of the career and income, the police of a petition or search and guide staff was high and the job satisfaction degree in which relatively the employee and the other job group is high so that the case of being the former student incidence can be the poorest was shown rather than the facility security agent. As the interrelation analysis result job satisfaction was high, the change of occupation pseudo was low and the organizational commitment degrees was increased. The regression analysis result job satisfaction degree was exposed to reach the meaningful effect on the change of occupation pseudo and organizational commitment. It had an effect on the change of occupation pseudo as the task characteristic and office ambient level was low. It had an effect on the organizational commitment as the extend of satisfaction about the task characteristic and interpersonal relationship, complement, and office ambient level were high. If the research result of this time is integrated, the support of the political system including the interpersonal relationship thesis between top and bottom of the organized I and substantial complement actualization is urgently needed between the office given condition improvement effort in the country important facility defense manpower field and police of a petition and special guard.