• 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.

• KIEAE Journal
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• v.6 no.3
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• pp.43-48
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• 2006

This paper aims to suggest ways of institutionally improving standards that must be applied when installing Water Reclamation/Reuse (WRR) system based on efficiency analysis. Currently, the standard for WRR system establishment requires that the system should treat more than 10% of used water in the building of over $60,000m^2$ in total area of all floors, but our research has found that it would be more effective to change the standard to $150-m^3-per-day$ reclaimed water or the total area of all floors of $30,000m^2$ ($50,000m^2$ in the case of an office building). In other words, what this paper suggests is not a one-size-fits-all standard based on the total area of all floors, but a reasonable and flexible standard that takes into account efficiency and a unit water usage according to a building's purpose. Furthermore, this paper recommends a new WRR standard that can be applied to large-scale land development for housinglots, like the New Town. The recommendation is based on the economic analysis that the WRR system will ensure efficiency only if the amount of reclaimed water is over 4,000 tons per day, which corresponds to 4 millions square meters of housinglots. Regarding the size of the established facility, this paper suggests changing the standard, which is now set at over 10% of water usage, to what is relative to the total amount of use of reclaimed water in order to ensure efficiency and promote use of reclaimed water. In addition, this paper proposes that governmental support should be offered not only to facility owners, who are recipients at present, but also to facility builders. By doing so, those who donate a facility to the government, central or local, after building it, can be provided with substantial aid. Therefore, the application of the institutional improvement suggested in this paper is expected to create environment-friendly living conditions and boost the quality of life by encouraging people to secure water resources efficiently in buildings, and in a wider range, in cities.

• Journal of architectural history
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• v.32 no.5
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• pp.59-68
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• 2023

Jogyeongdan is an altar built by the Korean Empire within the burial grounds of Sijomyo(始祖墓), the Jeonju Lee clan, as a part of their posthumous respecting project. This site adheres to strict rules and formalities that are comparable to those of the royal tombs of the Joseon Dynasty, with its altars and monument House demonstrating construction techniques that hold high value in architectural history. This study compares and analyzes construction-related records such as Uigwe, Statements, and Figure, along with their historical context. Through this effort, the study explores in detail the original form of Jogyeongdan at the time of its construction and subsequent transformations in later periods. Findings showed that the Figure was drawed by Chae Yongsin and was only a blueprint prior to the construction; it was modified during the actual construction process. A part of Jogyeongdan project was carried out by demolishing four government office buildings that were closed because of the Gabo Reform in order to secure wood and roof tiles, among other materials. Additionally, concluded the Jaesil was by relocated Deokryudang from Samryeyeokcham. Further, instances of distinctive terminology usage were found related to construction materials in the Jogyeongdan Uigwe, which were not used in another Uigwe. These terms were distinguished in detail according to the locations in which the materials were used.

• Journal of the Korean Solar Energy Society
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• v.34 no.5
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• pp.109-115
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• 2014

The supply rate of renewable energy has been increasing under the influence of an energy scarcity. Government has supported the use of renewable energy by government subsidies. The operation of renewable may not been operating appropriately, although increasing the use of renewable energy. We found out some problems of the operation of renewable energy and offered some improvements. This research proposes the efficient operation method for the solar thermal system, and proposed operation method was compared and evaluated with existing operation strategy after selecting one building installed solar thermal system. Recently, the interest to renewable energy has increased because of the environmental issues and energy crisis. However the utilization of the renewable energy system is low because of the use of renewable energy system and existing renewable energy system independently, although supply rate of renewable system is increasing. Especially, in the case of solar thermal system heating load is not responsible for the load of hot water supply in many cases. Therefore, suggesting efficient operation plans and evaluations of the energy consumption and efficiency of a solar thermal system is needed.

• Korean Journal of Construction Engineering and Management
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• v.17 no.2
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• pp.12-20
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• 2016

Along with the change of national accounting, the importance of systematic management of assets is emphasized and the awareness that the concept termed Asset Management should be introduced to the construction field too to manage facilities. The present study is a basic study for the introduction of the concept Asset Management and proposed accounting guidelines(proposal) for public building maintenance cost that can clarify maintenance cost accounting. Existing literatures and current accounting standards were examined and the actual states of maintenance cost accounting of public buildings in A metropolitan city were examined to draw problems. For the practice guidelines(proposal), the types and contents of government office building maintenance expenditures were analyzed and items that must be treated as OPEX and CAPEX were presented. Expert interviews were conducted to verify the reliability of the items presented. The practice guidelines(proposal) were applied to the public buildings in A metropolitan city to identify situations of changes in asset values and review the effects of the practice guidelines(proposal) on increases in asset values. When applied to practices, the practice guidelines(proposal) suggested in the present study are considered to increase building asset values and provide consistent financial information to help stakeholders' decision making.

• Korean Institute of Interior Design Journal
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• v.18 no.1
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• pp.54-63
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• 2009

The present study is a basic research for promoting the globalization of Korean food, aiming to analyze Japanese restaurants in Hong Kong, an international city successful in globalization, focused on their spatial characteristics and food related characteristics and to use the results as basic materials. The results of this study are as follows. As to the characteristics of indoor spaces and food of Japanese restaurants in Hong Kong, first, the locations of Japanese restaurants were mostly easily accessible luxury hotels, office buildings or shopping malls. They displayed Japanese styles well and used conspicuous signs. Their trade names were given after traditional place names, food names, greetings, etc. Second, the spaces of Japanese restaurants expressed contemporary and, at the same time, traditional styles moderately and elegantly by applying emphatic articles such as traditional furniture, tools and folk paintings to contemporary spaces with traditional air, and by doing so, they showed various possibilities. Third, as to the characteristics of food culture, menus were diversified from traditional menus such as kaiseki to everyday menus such as vinegared rice, ramen, skewered roast meat and fusion dish, and at the same time, differentiated by concept. In addition, some restaurants succeeded in globalization and modernization with chains throughout the world. Furthermore, while table setting, food dishing and tableware image were harmonized with the concept of the restaurant space, if tradition needed to be displayed it was used at a minimum, showing the Japanese aesthetic sense through the restaurant space and food. In globalizing Korean restaurants based on the results of this study, we need to link trade name, facade, sign, menu and space with served food, and to plan a consistent story so that Korean culture and images are expressed. In addition, if a manual is made by benchmarking the Japanese government's support policies and relevant businesses' efforts and ideas and provided to Korean restaurants, it will be helpful for Korean restaurants, which spread Korean food culture, to be more competitive and graceful.

• Journal of the Korea Institute of Building Construction
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• v.23 no.6
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• pp.773-784
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• 2023

Since 2007, the government has been actively working to enhance the quality of public buildings, as evidenced by initiatives like the "National Basic Architecture Plan" and, since 2014, the "Building Service Industry Promotion Act." Despite these efforts, educational facilities continue to experience more frequent defects compared to large-scale apartment constructions. This study aims to analyze the primary causes of crack formation in educational facilities, employing the 2×2 MATRIX and IPA techniques to develop efficient crack prediction models. The research includes a review of relevant literature and an analysis of data from the Office of Education spanning 2019 to 2021 to pinpoint significant defects. Subsequently, 15 factors related to crack defects were identified through surveys and expert consultations. The 2×2 Matrix analysis of these factors highlighted the challenges in work processes and the effectiveness of preventative measures for crack formation, focusing on key areas for improvement. The findings from this study are anticipated to significantly contribute to the prevention and management of structural cracks in educational facilities, ensuring their long-term integrity.

• Korean Journal of Construction Engineering and Management
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• v.14 no.5
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• pp.55-64
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• 2013

The complexity of constructing medical institutions is higher than that of general buildings, and many change orders in the design and defect repairs in the construction phase are required due to strict government regulations. The priority control of constructions and impact factors of medical institutions were analyzed in this study, and difficulties in the control in the design and construction phase were identified. First, the priority management factors that were identified were as follows: architecture, facilities, and electricity. Second, 1) priority management in constructions and factors resulting in change orders and 2) priority management in constructions involving defect repair were analyzed. Third, the importance recognized by the construction managers were analyzed. The priority management in constructions and factors that were recognized by the construction manager were deducted as having low importance, although there were many change orders and defects. The work of finishing, wall building, joining, office automation and communication function, and lighting were analyzed in the design phase, and waste, the office automation and communication function, ceilings, contamination control, and plumbing were analyzed in the construction phase. The results showed that there will be a decrease in change orders and defects if the concentration of the manager was elevated and priorities were managed.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.7
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• pp.224-232
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• 2020

This study aimed to verify the relationship of a city's history and identity through an architectural assets survey of Daejeon Metropolitan City. To achieve these purposes, the architectural assets survey was carried out, and the characteristics were reviewed. The results of this study are as follows. (1) The architectural assets are composed of 86.5% buildings, 7.4% space environments, and 6.1% infrastructure. (2) Of the architectural assets, 52.7% were constructed in the 1960s~1980s, and 25.0% were built before the Korean War. (3) The physical characteristics of the architectural assets are represented by the single floor, housing and religious facilities, traditional Korean roof tiles, and cement mortar and wood finishing. The characteristics of the architectural assets of Daejeon Metropolitan City are related to the allocation of public offices, banks, and government buildings after the relocation of Chungnam-Do Province Office in the 1930s, and reconstruction and revival around Daejeon station after the Korean War. In particular, the accumulation of Hanok for the shrine in Isa-dong and the townhouse for railroad officers in Soje-dong represent the regional and modern history of Daejeon Metropolitan City.

• Journal of Digital Convergence
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• v.11 no.11
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• pp.107-115
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• 2013

The Old Town of Daejeon has significantly gone down due to population decrease and vacancy of buildings. To resolve these problems, it is necessary to develop revitalization measures with unique features, but it is also important to use historical and cultural resources from a certain point for the regeneration of local community. The Old Town of Daejeon has a number of industrial structures and architectural heritages that give character to the spaces, but most of them are being impoverished without any use although they have universal value. This study examined the standards to evaluate the importance and value of modern industrial heritages as historical resources that contributed to the development of local community and discussed case studies to review the value and use of industrial heritages that laid the foundation of Daejeon's development as a modern city to address the needs for urban regeneration through preservation and use of modern industrial heritages. Also, the limitations of administrative efforts were identified and the solutions were sought to address the needs to gather efforts with local government offices and the private sector. In conclusion, this study suggests an active and open policies to use cultural heritages through the use of modern industrial heritages for the revitalization of local communities based on the study of policies for the communication of urban users and community cultural spaces, preservation of landscapes including industrial heritages, and preservation in connection to social organizations and social companies, and that it is necessary to provide policies followed by efforts, i.e., to arbitrate the owners.