• Korean Journal of Social Welfare Studies
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• v.41 no.4
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• pp.395-424
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• 2010

Using in depth interviews with phenomenological method, we explored subjective meaning of a participant assets-building program for low-income families. The research participants are 6 families who consisted of 30 low-income and low-wealth families in participating asset-building program. Findings indicate that we can find out a criteria of classify among low-income families. That are single mom family, single father family and grandparent family, and normal family. It could be useful to evaluate the policy of assets-building.

• The Journal of Information Systems
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• v.33 no.1
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• pp.183-205
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• 2024

Purpose This study aims to identify the factors that form the social identity of metaverse community users and to investigate the processes that influence engagement behavior. Specifically, this study is to verify the structural relationship between socio-technical factors and social identity of metaverse community. Furthermore, we would figure out the role of psychological ownership and virtual assets in engagement of metaverse community members. Design/methodology/approach Hypotheses were derived through literature research and a survey was conducted for users of the metaverse community. 357 collected responses were analyzed for the structural equitation modeling(SEM) with AMOS 24.0. Findings As a result of the study, all of the proposed hypotheses were supported. As a result, it was found that technical and social perceptions of the metaverse community platform had a positive effect on social identity. Social identity affects the intention to engage in the metaverse community through psychological ownership, and its influence is reinforced by the perceived value of virtual assets.

• International Journal of Computer Science & Network Security
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• v.24 no.8
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• pp.43-53
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• 2024

Access control systems are used to control the access of people to assets. In practice, assets are either tangible (e.g. goods, cash, etc.) or data. In order to handle tangible assets, a person must physically access the space in which the assets are located (e.g. a room or a building). Access control systems for this case have been known since antiquity and are based either on mechanical locks or on certificates. In the middle of the 20th century, systems based on electromagnetic phenomena appeared. In the second half of the same century, the need to control access to data also arose. And since data can also be accessed via a computer network, it was necessary to control not only the access of persons to areas with data storage, but also to control the electronic communication of persons with these storage facilities. The different types of the above systems have developed separately and more or less independently. This paper provides an overview of the current status of different types of systems, showing that these systems are converging technologically based on the use of electronics, computing and computer communication. Furthermore, the terminology and architecture of these systems is expanded in the article to allow a unified description of these systems. The article also describes the most common types of access control system configurations.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.26 no.2
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• pp.175-182
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• 2008

Local government needs to an official document to conserve and manage its assets under the control of it by performing public duties. The central government adopted double entry bookkeeping in January of 2007 is demanding that local government should make reports of asset management that are related to assets and debts by using double entry bookkeeping. It is also imperative to assess assets of local government's public facilities in order to adopt double entry bookkeeping. But it is hard to exactly inspect some facilities that are constructed underground. In case of Geoje City, this study also found out that $70{\sim}80%$ of the clauses about facilities such as road and water supply in GIS database can be applied fur assessing assets by double entry bookkeeping. Due to the weak connection between double entry bookkeeping and GIS database, local governments have to make more study in order to practically use double entry bookkeeping system.

• Journal of the Korean Association of Geographic Information Studies
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• v.9 no.2
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• pp.91-101
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• 2006

Recently, as a part of NGIS project, cultural-assets digital map is produced by cultural properties administration and local autonomous entities. Cultural-assets unified GIS(Geographic Information System) is essential to cultural properties managers and other organizations which are executing land related business for appling it at planning stage. With explosive national land developments, it has been obligated to implement surface survey by the cultural properties protection Art. In this paper, we develope a MSSS(Mobile Surface Survey System) and central GIS management system using CDMA wireless network, real time DGPS and C/S GIS technologies. And we suggest a construction-plan of cultural-assets digital map drawing and managing system by Archaeologist using developed system by this study.

• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Journal of the Korea Institute of Military Science and Technology
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• v.16 no.2
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• pp.175-184
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• 2013

In counterfire warfare, it is important to detect and attack enemy targets faster than the enemy using sensing and shooting assets. The artillery assets of North Korea are mostly mine artillery and much more than those of South Korea. To cope with sudden fire attacks from North Korea, we need to improve capability of our artillery. In this paper, we discuss issues and problems of our counterfire warfare systems and processes to overcome numerical inferiority and defend against the mine artillery. We develop a simulation model for counterfire warfare and analyze effectiveness of our counterfire weapon systems and operations based on various counterfire warfare scenarios. Finally, we propose methods of tactical operations and acquisition strategies of counterfire weapon systems, including detaction, firing, and protection assets.

• Korean Institute of Interior Design Journal
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• v.21 no.4
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• pp.129-137
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• 2012

This study investigated the architectural characteristics and preservation status of traditional houses, designated as cultural assets in Jecheon. It aimed to provide basic information for cultural assets preservation policy in Jecheon by finding architectural characteristics of traditional houses. This study was conducted using the research methods of the existing literature and field survey to compare a current status of traditional houses. The result are as followings. Firstly, measures to protect the archetype of traditional houses are urgently needed. For systematic maintenance of local cultural assets, the relevant informations have to be constantly updated with ongoing management. Secondly, the site of traditional houses show the typical appearance of Baesanimsu(背山臨水). They were built with the hill or mountain in the north and agricultural land in the south. Types of placement are mostly closed type of 'ㅁ' shape. Thirdly, An-chae is found various type of 'ㄱ' shape, and Toet-khan was developed. Lastly, Sarang-chae is a mostly type of 'ㄴ' shape, and the traces of confucian thinking is found in floor plan.

• Journal of the Korean Home Economics Association
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• v.41 no.1
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• pp.39-58
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• 2003

This study investigated the effects of the householder's age as a proxy for the family life cycle stage variable and the householder's occupation on the household financial structures. Household financial structures are analyzed by the components of two financial statements(the income and expense statement and the balance sheet statement) and selected financial ratios. The data came from the 1998 Korean Household Panel Study. It was found that the age profiles of household finances such as household income, expenditure, savings and consumption rate, financial assets, real assets and home ownership, debt and net worth usually vary according the householder's occupation. The ratios of debt repayment and the liquidity ratios also vary in part as age changes for each occupational group.

• Journal of the Korean Institute of Rural Architecture
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• v.10 no.1
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• pp.35-42
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• 2008

It is rare that the dwelling buildings designated as cultural assets owing to the demands of the rapid-changing times and their residences are conserved as their original shapes, though the extent varies. Meanwhile, there has been a continuous effort to preserve and take over our traditional dwelling culture. Yet, the effects were not tangible because the viewpoints are different between the conservation promoters and related residents-officials-experts and because the conservation method is not decided in advance. Thus, in conserving the traditional dwelling culture containing the history of human life, this study tries to find out the reasonable ways for conserving traditional residence based on the consciousness research of citizens on conserving and utilizing the cultural assets. Furthermore this study also tries to suggest to contemporaries - who should live side by side with the historic cultural assets - what attitude they should have. On the basis of above survey, the objective of this study is said to consist in presenting the directions - what efforts are needed - for the more active and participant conservation.