• Journal of Korea Port Economic Association
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• v.31 no.3
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• pp.15-39
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• 2015

This paper investigates the determinants of port service quality from a resources-based approach. The research model is derived from the relevant literature in port management, service quality, and resource-based theory. It is hypothesized that tangible and intangible resources contribute to port service quality, which in turn leads to the enhancement of reputation and loyalty to ports. To test this, a questionnaire survey is undertaken on three major ports in Korea: Busan, Incheon, and Gwangyang; the collected data are then analyzed using partial least squares. It is suggested that both tangible resources and intangible resources have a positive influence on general service quality and that general service quality has a positive influence on customer satisfaction, thus improving port reputation and loyalty. The contribution to the literature is that resource-based theory is applied to a port service quality model and the model is verified. In addition, an augmented model is adopted to examine the effect of individual resources on service quality. It is also possible for port managers to use the constructs to monitor their resources and develop more specific strategies to gain reputation and loyalty from customers.

• Journal of Korea Technology Innovation Society
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• v.15 no.2
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• pp.262-276
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• 2012

Transactions activation of intangible assets has become became a key factor for corporate survival and successful business in the knowledge economy. Thus, demand in correctly valuating technology has increased. The market approach is the reliable method because of the premise that the market value of an asset is directly related to the prices of comparable, competitive ones. However, it can be practically impossible in many cases because it is hard to find identical transactions, which are generally closely guarded business secrets. As a result, most of technology valuation is conducted by the income approach and this approach is used to derive estimates for such unobserved variables. In September 2011, the Ministry of Knowledge Economy enacted a law for operational guideline standards for technology valuation to encourage the domestic technology valuation market. The enforcement recommended that the market approach have precedence over other approaches. If this approach cannot be applied, then the valuator should writing that he used other approaches. In practice, it is hard to know whether or not information about comparable transactions exists. The proposed process provides valuators to assess suitability for practical use of market approach through the observation process of technology transactions information. At the same time, it offers them the opportunity to gain validity when using other approaches.

• Management & Information Systems Review
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• v.32 no.1
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• pp.195-216
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• 2013

This Study investigates evaluation policies for goodwill under the current tax law and suggests improvements as follows. First, even though not appear on the financial statements of acquiree at the date of acquisition, the current corporate tax raw regulates that firms need to estimate purchased goodwill including acquisition amount and additionally recognizable intangible property right with no distinction. According to this rule, purchased goodwill from business combination under the current tax raw has a drawback in overestimating. So, there is need of further improvement on the current related purchased goodwill regime to distinguish additionally recognized intangible property right from purchased goodwill. Second, in the consideration of internally generated goodwill, suggested in the current inheritance and gift tax act as a supplementary evaluation technique, the estimated value of goodwill may contain some bias, since the current regulation uniformly applies to all the companies with no industry characteristics. This may particularly become problematic while computing abnormal earnings, uniformly applying the 10% normal return to all the companies since the normal return is not likely to reflect industry characteristics and thus the computed abnormal earnings may be biased. Therefore, there is need to revise the current regulation relating to the normal return, to convert from the existing 10% rule to the industry average rate of return method.

• Proceedings of the Korea Contents Association Conference
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• 2008.05a
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• pp.251-257
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• 2008

These days Taekkeon of Shin Han-Seong is newly rased as traditional martial which made up in the academic world. The reason why is that create new shaped Traditional Taekkeon which stipulate good points of systematize Martial Arts to register Song Duck-Ki Taekkyeon eleven figures's a piece of skills to cultural assets. This research show how Shin Han-Seong make up Taekkyeon to register to intangible cultural assets, and found next conclusion and meaning. First, skill organization of Song Duk-Ki Taekkeon that is only one modern Taekkeon's initiator have been transmitted for a piece of skills of playing figure which don't have regular system. But Taekkyeon which have regular system have been developed by Shin Han-Seong, finally Taekkyeon is approved to intangible cultural assets. Second, Shin Han-Seong modernized Taekkyeon by borrowing training system of Judo, Fencing, Hapgido, Taekwondo, Karate. But people criticize that Song Duk-Ki Taekkeon is not initiate with original thing. Third, Shin Han-Seong made the grade classification and practical technique screening, Bon-Dae Buigi Twelve part like Pomse of Taekwondo (there is no for traditional Taekkyeon). And he contributed to popularization and modernized learning system by pursuiting sportization. Through this research geared up Taekkyeon's original shape and generational outline about skill transition or composition. And it gave important data for understand about Taekkyeon controversy which scattered.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.35 no.4
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• pp.134-143
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• 2017

It has been 15 years since Jeju Island first was designated as one of UNESCO Biosphere Reserve areas. Jeju currently holds 5 UNESCO designations and the UNFAO Globally Important Agricultural Heritage (GIAHS). The 5 UNESCO global heritages that Jeju honors are the World Natural Heritage, Biosphere Reserve, Global Geoparks Network, Chilmeoridanggut Intangible Cultural Heritage (ICH) and JejuHaenyeo ICH. The UNFAO GIAHS that Jeju honors is Jeju Batdam Agricultural Heritage System. Those global titles are highly valued and recognized for environmental preservation and those global designations have attracted more visitors to the island. It is essential to see if Jeju global level heritages are recognized as they deserve attentions from home and abroad yet no holistic analysis on those 6 global level designations as a whole has been progressed to see the perception level among residents and visitors. The study aims to see the perception level of Jeju global Heritages, impact of global recognitions and the channels of the perception level. UNESCO World Natural Heritage and Haenyeo ICH have showed the highest perception level due to designation process and the amount of promotion by the managing division of Jeju municipality. The routine survey as per the result of the study regarding the perception level of those global designations could benefit Jeju tourism direction and help to preserve the island and culture.

• Journal of Service Research and Studies
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• v.6 no.3
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• pp.29-40
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• 2016

Since the late 20th century, there has been much effort to improve the market value of media contents which are commercialized in a digital format, by fusing digital data of video, audio, numerals, characters with IT technology together. Then by what criteria and methodologies could the market value for the drama "Sons of the Sun" or the animated film 'Frozen', often referred to in the meida, be estimated? In the circumstances there has been little or no research on the valuation framework of media contents and the status of their valuation system development to date, we propose a practical valuation models for various purposes such as contents trading, review of investment adequacy, etc., by formalizing and presenting a contents valuation framework for the four types of media of movies, online games, and broadcasting commercials, and animations. Therefore, we develope computational methods of cash flows which includes production cost by media content types, provide reference databases associated with key variables of valuation (economic life cycle, discount rates, contents contribution and royalty rates), and finally propose the valuation framework of media contents based on both income approach and relief-from-royalty method which has been applied to valuation of intangible assets so far.

• Journal of Convergence for Information Technology
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• v.11 no.11
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• pp.95-114
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• 2021

This study is to study the effect of corporate performance compensation system on organizational effectiveness and motivation, and the effect of organizational effectiveness and motivation on corporate performance, targeting employees of automobile maintenance service companies. 430 questionnaires obtained through the survey were used for the study. As a result of testing the research hypothesis, tangible reward had a significant positive (+) effect on job satisfaction, but intangible reward had a positive (+) effect on job satisfaction, but it was not significant. Also, tangible and intangible rewards have a significant positive (+) effect on organizational commitment and motivation. Job satisfaction has a significant positive (+) effect on productivity and service quality. However, organizational commitment had a significant positive (+) effect on productivity, but had a positive (+) effect on service quality, but was not significant. Lastly, motivation has a significant positive (+) effect on productivity and service quality. Through the research results, the relationship structure between the performance compensation system, organizational effectiveness and motivation, and corporate performance was identified, and the application of the performance compensation system to employees in the automobile industry was presented.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.39 no.2
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• pp.39-49
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• 2021

This study was conducted to establish practical goals for the viewing environment and interpretation and delivery system of cultural heritage and to create an viewing environment according to the classification of cultural heritage types, and the conclusions reached are as follows. First, five goals were set based on the international basic principles of the cultural heritage viewing environment and interpretation and delivery system. Second, based on the set goals, cultural heritage was classified into the first type 'disappeared and hidden heritage', the second type 'stuffed memory heritage', and the third type 'living memory heritage'. Third, the directions for creating the viewing environment for each type of cultural heritage were suggested. The first type has to be able to properly convey cultural heritage to visitors through excavation and digital technology. The second type needs a plan to deliver tangible and intangible values by combining various digital technologies with actual cultural heritage. The third type should emphasize the role of local residents in effectively enjoying the tangible and intangible values ??that already exist. Fourth, it proposed comprehensive considerations in the establishment of the cultural heritage viewing environment and interpretation and delivery system. Based on dynamic and sustainable heritage management, cultural heritage viewing should be valuable, satisfying and enjoyable. In addition, local communities should be actively involved, and tourism and conservation activities should be able to benefit the community. Establishment of a viewing environment should protect and strengthen the authenticity of cultural heritage.

• Korean Journal of Heritage: History & Science
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• v.49 no.4
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• pp.180-195
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• 2016

Since being designated as an important Intangible Cultural Property, Yeongsanjae has become recognized as a unique representation of Buddhist rituals in Korea. Following vigorous research in recent years, however, Suryukjae(水陸齋) was found to have been performed for a longer period and on a larger scale than Yeongsanjae, and under state leadership. This allowed researchers to move beyond the previous perspective that Yeongsanjae(靈山齋) lay at the center of many rituals. This study aims first to examine the origin and development of Yeongsanjae in Korea based on the literature, and then to discuss the meaning it holds today. Yeongsanjae was recorded as a ritual in Jineongwongong -published in 1496 during the early Joseon Dynasty- and also appeared in Yeongsandaehoejakbeopjeolcha -published in 1634(the 12th year of Injo's reign) in the mid-Joseon Dynasty and it was called Yeongsandaehoejakbeopjeolcha. It continued into the late Joseon Dynasty and it was called Yeongsanjakbeop or Yeongsandaehoejakbeop in the Ojongbeomeum collections(1661), CheonjimyeongyangSuryukjaeuiBeomeumsanbo collections(1721), and Jakbeobguigam(1826). In modern times, it has been called Yeongsanje in newspaper articles of TongnipSinmun (The Independent) and Yeongsanjae in Seokmunuibeom(1935). Nevertheless, the difference between the early Joseon Dynasty and subsequent periods is whether mourning of the spirit(唱魂) is added. In this regard, Yeongsanhoe in the early Joseon Dynasty mainly concerned Buddhist teachings realized through rituals such as sermon scenes of the Buddha. On the other hand, it was combined with Buddhist masses for the dead(追薦) from the mid-Joseon Dynasty and performed alongside with Buddhist teachings and prayers for the dead. Taking into account the seven-day Suryukjae, however, Yeongsanjae was performed daily during the day and mainly dealt with Buddhist teachings, while Buddhist masses for the dead were included when Yeongsanjae was performed independently.

• The Journal of the Korea Contents Association
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• v.19 no.9
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• pp.122-134
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• 2019

This study aims to conceptualize characteristics of the Korean traditional dance, and to categorize and analyze the recognition of experience of passing down education of Seungmu(Buddhist Dance), Salpurichum(Exorcism Dance) and Taepyeongmu(Dance of Peace). Dividing into groups of two: an experienced person twenty years or more in the Korean dance and a person who completed the traditional dance three years or more, three groups were selected. We connected the characteristics of the traditional dance experienced in passing down education with the recognition experience in the training courses. Categorizing thematically the process and the recognition of experience in the passing down education program, we attempted mutual group discussion and inductive area analysis on the basis of in-depth interview, tutorial discussion and analysis contents. As a result of this study, first, the characteristics of the Korean traditional dance that graduates of the program by repertory empathize were the experience of the sinmyung(the excess of mirth) and improvisation, the supreme self-controlling beauty and the best beauty of expression. Second, the recognition of experience in the passing down education program runs as follows: Interacting in the centre of the process, new education system for transmission, and formation of social discourse for appreciation. Conclusionally, the experience and the new vision for transmission of passing down education of the traditional dance are required to be based on the appreciation of the rationality of mutual communication and recognition of experience.