• Journal of the Korea Convergence Society
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• v.13 no.5
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• pp.219-228
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• 2022

In order to improve audit quality, it is essential to understand the occurrence of disagreement between auditors and managers, and this study aims to analyze the impact of Business Strategies on audit risk and accounting audit delay. To this end, we conducted an empirical analysis using sample 2,910 firm-year data from 2018 to 2020 of KOSPI-listed and KOSDAQ-listed companies. The results of the empirical analysis of this study are as follows. First, compared to the companies of defender type, prospectors can expand audit procedures for new products, R&D costs, and intangible assets, and increase audit delays due to disagreement between managers and auditors. Second, compared to KOSPI-listed companies, the prospectors in KOSDAQ are more likely to have lower financial reporting quality, which further increases audit delays. The results of this study analyzed whether a company's Business Strategy affects the possibility of disagreement between an auditor and a company, and verified whether there is a difference in the audit report lag by stock market. The results of this study show that auditors' strong duty of care is needed for the companies of prospector type with high audit risk, and it is meaningful to present reinforced audit systems and specific guidelines for the companies of prospector type through the definition of prospector type. It also enables the expansion of research to identify the relationship between non-financial factors and audit risks that make up the companies of prospector type.

• Proceedings of the Korea Information Processing Society Conference
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• 2009.11a
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• pp.595-596
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• 2009

정보화의 발전에 비례하여 정보보호의 중요성도 높아지고 있다. 최근까지 정보보호에 대한 관심과 주요 연구의 흐름은 기술적인 보호조치(예: 암호화, 접근제어, 방화벽 등)와 관리적 관점의 행동연구였다. 최근에 들어서야 국내외적으로 정보보호 투자효과에 대한 연구가 활성화되기 시작했다. 정보보호 투자효과에 대한 계량적 산정이 필요한 이유는 정보보호의 중요성을 정확하게 인식할 수 있어 적정규모의 예산을 책정하고 효율적으로 예산을 투입할 수 있는 기초를 마련할 수 있기 때문이다. 정보보호 투자효과를 측정하기 위한 선행연구로 보안사고의 피해규모를 산정하는 연구가 필수적이다. 보안사고의 피해규모는 가시적 손실(피해복구, 생산성 저하, 손해배상 등)과, 비가시적 손실(고객 충성도 저하, 회사의 브랜드 이미지 하락 등) 규모의 합으로 구성된다. 그 동안 가시적 손실규모 측정에 관한 연구는 상대적으로 많았으나, 비가시적 손실규모 측정에 관한 연구는 상대적으로 미흡하였던 것이 사실이다. 이는 현실적으로 비가시적 손실규모를 측정할 수 있는 접근방법을 고안해내는 것이 어려웠기 때문이다. 이로 인해 막연히 비가시적 손실규모가 가시적 손실규모에 비해 대단히 클 것이라고 짐작해 올 수 밖에 없었다. 본 논문에서는 보안사고의 비가시적 손실규모를 측정하기 위해 대규모 개인정보 보안 사고가 발생한 기업의 매출액 증가율을 경쟁기업과 분석하는 연구방법을 제안한다. 매출액은 영업이익 및 순이익과는 달리 회사 내부적인 회계방침에 의해 규모의 조절이 불가능한 재무요소이면서 회사가 고객 충성도 저하와 회사의 브랜드 이미지 하락으로 인해 받게 되는 영향을 가장 정확하게 반영하는 재무요소이기도 하다. 연구방법에 따라 2008년 대규모 개인정보 보안사고가 발생한 국내기업을 선정하고 그 경쟁사와 매출액 변화추이를 비교 분석하였다. 분석결과 보안사고가 발생한 기업의 평균 매출액 증가율이 경쟁사 평균 매출액 증가율 보다 0.0225% 높다는 사실을 발견했다. 이 결과는 국내의 보안 사고가 기업 가치에 미치는 비가시적 영향이 거의 없거나 또는 발생하더라도 그 영향력이 미미하여 가격정책 및 광고 홍보를 통해 충분히 극복할 수 있다는 점을 대변한다. 본 논문의 결과는 역설적으로 국내 보안사고의 피해규모를 측정하는데 있어 가시적 손실규모의 정확한 측정이 무엇보다 중요함을 의미한다.

• Journal of Korea Entertainment Industry Association
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• v.13 no.2
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• pp.111-122
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• 2019

The advent of the Fourth Industrial Revolution provides new civilized convenience, while the humanistic ecological environment is at stake. Therefore, looking at our culture and arts ecological foundations is ultimately for the preparation of a rich life for the future. Therefore, establishing a desirable cultural ecosystem begins with an enduring tradition of traditional art.This study examined the dancing characteristics of gabbigochanong-ag, which maintains the nongsapul-inong-ag performance pattern. Two field studies and image analysis studies showed that gabbigochanong-ag maintained the characteristics of traditional nong-ag, which strengthened the solidarity and cooperation of village community members and shared community identity. gabbigochanong-ag encourages the participation of the members of the village community through mechanistic dance movements based on soundness, imitative dance movements with minimal movement, repetitive dance movements, and communicative dance movements, As a result of the change, the members of the group were attracted to each other. Although gabbigochanong-ag was not sophisticated or sophisticated, it had a dancing structure that could create aesthetics and marginal aesthetics of slowness from the swiftness and convenience of civilization and bring harmony among the members of the community with warm emotion.

• (The) Research of the performance art and culture
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• no.40
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• pp.163-192
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• 2020

Sinjungsin Mask Play, one of Ttangseolbeop, is related to Seongjusin's life story. Sinjungsin Mask Play is a reconstruction of the story of the folk gods Seongjusin met while returning home. Seongjusin's life story proceeds in the form of Mask Play, and the monk who leads the sermon plays narration and main roles. Many believers play various roles and musicians. Sinjungsin Mask Play introduces many folk beliefs, sounds for intrigue, and talks. Sinjungsin Mask Play uses the same method of enumeration and repetition as the existing Mask Play. The repetition of a sentence or phrase plays a role in foreseeing the meaning of the context or foretelling the development of the plot to the audience. This repetition is intended to emphasize the situation of the scene and to create rhythm. Since Mask Play was exclusively for the common people, Mask Play actors use the repeating method commonly used in folk songs to form lines. This gives the audience a familiarity, effectively communicating the lines and responding to their tastes. Sinjungsin Mask Play borrowed people's way of playing for the public's mission. It inherits the dramatic forms of traditional traditional plays such as repetition of words or sentences or phrases, codification of words or sentences, borrowing of existing songs, and formal expression units. In addition, through repeated performances, believers can easily and easily learn and understand. This is the dramatic form and characteristics of Sinjungsin Mask Play. Sinjungsin Mask Play was handed down from Faith Communities and was used as a means of folk cultivation to spread illegality. Buddhism externalizes the process of accepting folk beliefs through Mask Play, and in the case of Shinto who participated directly or indirectly, they naturally acquire the belief system of Hwaeom Kyung through play. Sinjungsin Mask Play, one of Ttangseolbeop, can be said to have great value as an ICH, as well as popularization and mission.

• (The) Research of the performance art and culture
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• no.19
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• pp.35-60
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• 2009

I insisted that the structure should be set newly, pointing out problems in a structure of the big gut, Jain dano je in this paper. Although, the big gut is playing now in Jain dano je, the features of gut geo-ri are vague ; that's why gut geo-ri and performances are entangled. Therefore, the gut geori showing strange structures not fitted with korean shamanist custom is playing these days like Pawangbyeolhui and Eoudong geori. The detailed procedure is also awkward. It is mixed with aspects of shaman custom in each region, instead showing features of regions. What's more, it became a dance drama, not gut geo-ri with several shamans dancing in a gut. Overcoming these problems, the big gut will be a cultural asset. Therefore, when considering the structure of korean gut, we will fit the order of gut geo-ri into the system of divine spirits keeping a plot-opening, developing and closing. It should be a gut geori-oriented play with only gut geo-ri things. Gut should be gone forward main shaman-oriented gut, setting up a main shaman who takes charge of each gut geo-ri. We should find out a new shaman who knows gut of Gyeong sang province well, if shaman who now takes charge of it has a problem. The big gut of Jain dano je became a part of intangible cultural assets. The performance is not a subject of curiosity and people's interests any more as it was in a past. It should be a traditional performance of representing our traditional culture. We should reorganize an epochal gut geo-ri after reexamining gut geo-ri which has played so far.

• The Journal of the Convergence on Culture Technology
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• v.9 no.1
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• pp.249-255
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• 2023

World Heritage is a very important heritage that is worth protecting and handing down to future generations. In Korea, which has a long history and culture of 5,000 years, Seowon is a great advantage in that it can develop tangible and intangible Neo-Confucian ideas shared in China and East Asia, and preserve and experience them as a unique cultural resource of Korea until the present day. In order to encourage the direct experience of this long-standing cultural heritage, the government supports the national treasury and seeks to expand the demand for tourism. Accordingly, in this study, an analysis was conducted on program satisfaction, participation, and activation plans. As a result, it was found that value to see and value to experience must coexist in order for our world heritage, which requires comprehensive and continuous management and operation, and lacks accessibility, to become a tourist attraction. Also, for this purpose, promotion and development of differentiated tourism experience contents should be carried out first.

• Journal of Industrial Convergence
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• v.21 no.5
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• pp.109-122
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• 2023

The purpose of this study is to look into how elderly people's health promoting behaviors influence their successful aging, to realize how their perception of successful aging and their life satisfaction have the mediating effect on the path from health promotion behaviors to successful aging, and to find the significant influence of successful aging perception and life satisfaction on successful aging. This researcher conducted a questionnaire survey with elderly people using a senior welfare center in Gyeonggio-do, and analyzed 250 copies that. For data analysis, SPSS Win 25 was applied to conduct frequency analysis, descriptive statistics, t-test, one-way ANOVA, and correlation analysis. Mediating effect analysis was made to verify the causal relations between health promoting behaviors and successful aging, and to validate the mediating effect of successful aging perception and life satisfaction on the causal relations. As a result, elderly people's health promoting behaviors influenced their perception of successful aging, their life satisfaction, and their successful aging. Their perception of successful aging had the mediating effect on health promotional behaviors and successful aging, but life satisfaction did not so. This study has the following implications: it is necessary to train persons specializing in support for health promoting, to develop an efficient health promotional model and program, and to provide an opportunity of education. It is necessary to come up with a support policy in consideration of tangible or intangible factors. It is necessary to establish a policy in line with economic levels and health conditions of elderly people.

• Korea Science and Art Forum
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• v.19
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• pp.243-257
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• 2015

The Cultural Heritage Administration has selected Seoul Fortress Wall as the representative heritage of Korea to be applied for being registered as UNESCO World Heritage and announced the plan to restore and organize it, which has increased the interest to the Seoul Fortress Wall, the Historical Site No. 10. The great work to make the heritage value of Walls, 4 Big Gates and 4 Small Gates composing the Seoul Fortress wall with the length of 18.627 km to be recognized worldwide has limits if it is focused only on the physical restoration. It is because the Seoul Fortress Wall represents the long historical and cultural value as the space of life which connects closely the capital city and its vicinity. We need the plan to discover and utilize historical and cultural contents of Seoul Fortress Wall and its vicinity. Especially, Gwangheemun, which is one of the four Small Gates of Seoul Fortress Wall, is a precious cultural heritage which represents the transition of fortification technology of Chosun period as the space representing ordinary people. However, now Gwangheemun and its vicinity does not stand out the charm because of passive accessibility, landscape falling behind and absence of program. This made the lack of domestic and overseas tourists and the convenient space and various contents. This reality is because the value of space has been considered simply as a cultural heritage without considering the traditional, historical and cultural specificity. Therefore, this study is aimed to find the meaning and value of Gwangheemun by discovering its own latent intangible cultural, historical and artistic resource, and to find the way to connect with Gwangheemun, the existing tangible traditional architectural space and the way of vitalizing Gwangheemun as a new space.

• Korean Journal of Heritage: History & Science
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• v.56 no.2
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• pp.62-78
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• 2023

The act of burning incense originated from Buddhist rituals and customs, and gradually formed its own culture. In the Goryeo Dynasty, in addition to religious and national rituals, incense came to be enjoyed more generally and widely. In particular, Goryeo literati enjoyed the elegant lifestyle of staying home and burning incense. This was part of a regional culture shared across East Asia. Such incense burning applied the same methods as were used during the same period in China. In collections of writings from the Goryeo Dynasty, it can be seen that incense methods such as gyeok-hwa-hoon-hyang (隔火熏香) and jeon-hyang (篆香) were used. A particular method of incense influenced the size and shape of the incense burner utilized. Small incense burners suitable for simple everyday incense were used, such as the hyangwan (香垸), a cup (wine glass)-shaped burner. White porcelain incense burners from Song were discovered in Gaegyeong, and celadon incense burners from Goryeo were made in the same shape. This phenomenon shows that there was great demand for ceramic incense burners in Goryeo in the 12th and 13th centuries. During this period, incense burners that imitated metalware were produced, and some applied the techniques and patterns of Goryeo celadon. The Goryeo Dynasty-era incense burner was basically a necessity for use in various rituals, but gradually came to be widely used also by individuals.

• Korean Journal of Heritage: History & Science
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• v.56 no.2
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• pp.206-220
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• 2023

In the royal publishing process of the Joseon Dynasty, the main species of wood used for woodblock printing was recorded as Jajak-mok. Although the name Jajak-mok may suggest Jajak-namu(white birch), it is presumed to refer to a different type of wood than Jajak-namu based on its recorded habitat and usage in historical documents. The aim of this paper is to clarify that during the Joseon Dynasty, the term Jajak-mok referred to Geojesu-namu (Korean birch), while Jajak-namu was called Hwa-mok(樺木). Additionally, this paper explores how the term Jajakmok eventually became the name of white birch, Jajak-namu, used today. In the mid-18th century, Japan used the character 樺(hwa) to refer to Beot-namu(Sargent cherry). As Japanese encyclopedias entered Joseon, the term Hwa-mok began to refer to both Beot-namu and Jajak-namu, which is also called Bot-namu. Since the pronunciation of Boet-namu and Bot-namu are similar, the two trees were eventually unified under the name Boet-namu. In the 20th century, the official names of three trees were established. According to notifications issued by the Ministry of Agriculture and Commerce of the Korean Empire in 1910 and the Governor-General of Chosen in 1912, Hwa-mok(white birch) was renamed asJajak-namu. In 1968, Beot-namu(Sargent cherry) retained its original name, and Jajak-mok(Korean birch) was remained . In modern Chinese character dictionaries, the meaning of 樺(hwa) is listed as "1. Beot-namu(Sargent cherry), 2. Jajak-namu(white birch)." From this, we can infer the historical background in which the names of these three trees were mixed up.