• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.41 no.4
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• pp.1-7
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• 2023

Chwibyeong is a hedge made into a folding screen shape by setting up supports and placing plants on it. Traces of chwibyeong can be found in various paintings, such as the 『Donggwoldo painting of Changdeokgung Palace』, 『Gyujanggak painting』, 『Munhuimyo painting』, and 『Hwaseong Temporary Palace painting depicting Suwon Hwaseong Temporary Palace』. However, since the Chwibyeong has not survived to this day, the whereabouts of the Chwibyeong were estimated through ancient documents, old paintings, and photographs. In the case of a manned Chwibyeong using a support, a picture related to the composition of the Chwibyeong using a base can be Winnow willow. Methods for creating intoxicants using coniferous trees such as Chinese juniper and Rigid-branch yew have been studied. In existing old paintings, only the supports, parts of leaves, and branches were depicted, so the location of the Chwibyeong could not be confirmed through the drawings. However, in the 『Jungli-Euiguae』, written around 1797, a manned type of Chwibyeong using a support was depicted as the material of the Chwibyeong. By being able to confirm the type of tree used, it was possible to confirm the method of creating a Chwibyeong using Winnow willow introduced in the 『LimwonGyeongjeji』. However, in the 『Jungli-Euiguae』, written around 1797, a manned type of Chwibyeong using a support was depicted as the material of the Chwibyeong. By being able to confirm the type of tree used, it was possible to confirm the method of creating a Chwibyeong using Winnow willow introduced in the 『LimwonGyeongjeji』. Therefore, the purpose of this study is to suggest a method of using Chwibyeong to restore by analyzing old literature. For this purpose, first, the process of change in the material of the Chwibyeong was analyzed through the analysis of old documents showing the method of forming the Chwibyeong. Second, the material and composition method of the Chwibyeong were analyzed through the analysis of the picture of "Seongyeok-do" in 『Jungli-Euiguae』, which allows us to understand the form of the Chwibyeong

• Journal of Venture Innovation
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• v.1 no.1
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• pp.83-98
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• 2018

This paper makes a theoretical approach to the differences between transaction tax and capital gains tax when the financial instruments are traded and imposed taxes in K-OTC market, a newly emerging off-board market. Since it is difficult to reduce risk to the level which investors would like to pursue - depending on the taxation methods of portfolio-composed financial instruments - when it comes to forming a synthetic bond to hedge risk, this paper also seeks for effective taxation methods to make this applicable. First of all, to thoroughly review the taxation balance of synthetic bonds, this paper analyzed the effects of the transaction tax and capital gains tax imposed upon synthetic bonds according to the changes in final stock price and strike price in K-OTC market, and analyzed after-tax profit differences among them depending on whether income tax deduction took place or not. As a result of the research upon the tax gap in transaction tax and capital gains tax according to the changes of final stock prices, it was shown that imposing transaction tax is more likely to be effective for some level of risk hedging with replicating portfolio considering taxation policies and financial markets, since the effect of the transaction tax has a much lower tax gap than that of capital gains tax. In addition, in relation to whether income tax deduction was permitted or not, it was proved that the effect of the transaction tax and the capital gains tax vary depending on the variation in the strike price. Above all, it was shown that if the strike price is lower than the stock price, the transaction tax will be less affected by the existence of income tax deduction than the capital gains tax, while both will be equally affected by the existence of income tax deduction if the strike price is higher than the stock price. Further study would be to demonstrate the validation of this in the K-OTC market with actual financial instruments and, also, to seek for a more systematic hedging method by using a ratio analysis approach to the calculation of the option transaction tax

• Journal of architectural history
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• v.1 no.1 s.1
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• pp.68-87
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• 1992

This study is the conditions of location according to formed the times in the clan village. The results of this study are as follows ; 1. in the 15th century, the characterestics of the village established residencial place where mountain stream flowed surrounded by the mountain and deep in the mountains with superior quality land. That's because Sa-dae-bu put equal importance on beautiful scenery and practical benefit for living. Stream House provided economical foundation for Sa-dae-bu to be able to keep confucial manners by putting limit their economic status to small medium sized land owner. Topographical condition such as valley or hollow separated from the exterior maintained unification of consanguineous village in self sufficient farming society and held on to independent territory against external to be able to stay away from turbulent days so that they formed residential area of Sa-dae-bu clan. And the valley where flowed clean water was considered as the connection of continuous place where distinctiveness of form in each curve and and factor of calm and dynamic scenery of the clean stream. Scholars in the middle of Chosun Dynasty located in the utopia as place for confucious retirement to study, a place for refinement by combination with the nature or as a way of spacial practice based on Confucious view of nature. 2. in the 16th-l7th century, Most of existing consanguineous villages adopt deep in the mountains for refuge. at that place, upward rank was established by settlement of the ancestor who entered in the village first, the principal was placed in the center of the village and since descendants became numerous, it was serialized as the space of descendants. So, it was arranged in the order of social rank. Most of the villages showed development step by step started from precaution by apperance of the mountain to the lower part. It's because the topography of valley around the village worked as the natural hedge against external force and genealogy of the clan, regularity of social status, order of entrance into the village were reflected into residencial destribution. Also, order of the rank coincided with the one of aspects on geomancy. Genealogical rank within the village represented spacial rank. Houses of descendants and branch families were placed lower than the principal which showed worship to the principal. 3. In 18th century after, as the village was settled nearby cultivated land considering economical loss caused by long distance between residencial area and cultivated land, direction of sect followed by development of village expanded from the front part of the village to the rear part. The principal that was poped out to the front presented frontage over exterior. Therefore, residencial area of branch families expanded to the rear starting from the principal. This represented a slice of social structure at that time. after 18th century, spirit was percieved superior over material, After then, development of cultivation and expantion of land created difference of economic strength within one village. In order to maintain and show off the status of Yang-ban, economic power of indigenous land owner became fundamental, so, sense to worship and to keep the principal became weak eventually. Taking advantage of that situation, residencial area of branch family expanded to the rear part of the principal which showed dual disposition conflicted with each other. However, these clan rules were destroyed and new rules were created after 18th century because of the situation and consciousness at that time.

• Journal of the Korean Institute of Landscape Architecture
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• v.45 no.2
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• pp.40-50
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• 2017

Compared to the traditional format, the revised IPA is an effective method for selecting a management strategy as compared to the traditional IPA. Comparison between the traditional IPA and revised IPA with a management strategy has been, however, limited. Therefore, the difference between the traditional IPA and revised IPA was compared to select an effective management strategy in the Suncheon Bay Wetland Reserve. First of all, related papers were reviewed to select an appropriate revised IPA. It was found that Deng (2007)'s revised IPA was appropriate for quantifying service quality and a management strategy that affects the measurable satisfaction of visitors in the space. Second, the results of the traditional IPA were compared with the revised IPA in the Suncheon Bay Wetland Reserve and the management strategy of the revised IPA and the changes of management factors were discussed. It was found that some management factors deviated from the order of the quadrant "low priority for managers", "Concentrate management here", "Keep up the good work" were moved to the order of the quadrants "Concentrate management here", "low priority for managers" and "Possible overkill" in the revised IPA grid. The complexity as a management factor resulted in higher demand management than the traditional IPA, which moved from "low priority for managers" to "Concentrate management here". Management factors resulted in lower demand management than the traditional IPA moved from "Concentrate management here" to "low priority for managers"; these consisted of shade trees, exhibition exteriors, programs, and a guided tour. Also, management factors moved from "Keep up the good work" to "Possible overkill" consisted of relaxation facilities, glow of the setting sun, a hedge, and an exhibition interior. Over all, the revised IPA responded properly to changes in the measurable satisfaction of visitors to the Suncheon Bay Wetland Reserve. Therefore, a revised IPA should be provided for accurate and reliable guidelines when decision makers establish management strategies.