• Proceedings of the Korea Contents Association Conference
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• 2011.05a
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• pp.249-250
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• 2011

이 연구의 목적은 무용전승자들의 중요무형문화재보유자에 대한 신뢰가 전수만족 및 전수애착도에 미치는 영향을 규명하는데 있다. 이 연구는 2011년 중요무형문화재무용으로 지정된 7개 단체 보존회에 등록된 보존회원을 모집단으로 설정한 후 집락무선표집법을 이용하여 최종분석에 이용된 사례 수는 총 229명이다. SPSSWIN 18.0을 이용하여 요인분석, 신뢰도분석, 회귀분석 등을 실시하였다. 설문지의 신뢰도는 Cronbach's ${\alpha}$값이 .829이상으로 나타났다. 결론은 다음과 같다. 첫째, 보유자신뢰는 전수만족에 영향을 미친다. 즉, 보유자신뢰가 높을수록 전수만족 또한 높아진다. 둘째, 보유자신뢰는 전수애착도에 영향을 미친다. 즉, 보유자신뢰가 높을수록 전수애착도 또한 높아진다. 셋째, 전수만족은 전수애착도에 영향을 미친다. 즉, 전수만족이 높을수록 전수애착도 또한 높아진다.

• Proceedings of the Korea Contents Association Conference
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• 2010.05a
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• pp.170-172
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• 2010

본 연구는 중요무형문화재 무용전승자의 이수제약요인을 파악하는 것에 목적이 있다. 본 연구의 대상자는 2010년 현재 중요무형문화재 무용부문 보존회에 등록되어 있고, 전수교육을 3년 이상 받은 사람이다. 구체적으로는 무용부문 보존회 3단체를 선정하여 1단체에 2명씩 총 6명의 참여자를 선정하였다. 자료수집은 반(半)구조화된 심층면담이 적용되었다. 수집된 자료는 분류분석하였으며, 전문가 회의를 통한 연구의 신뢰도와 타당도를 검증하였다. 연구결과는 중요무형문화재 전승자의 이수제약요인을 개인적, 구조적, 대인적 제약으로 분석하였고, 본 연구결과를 토대로 중요무형문화재 전승자들의 이수제약 요인 해소를 위한 정책적 배려가 있어야 하겠고 입법에서는 더욱더 세밀하게 다루어져야 할 것이다.

• CELLMED
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• v.6 no.2
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• pp.10.1-10.3
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• 2016

Arirang has quite a long history in Korean music. Arirang means the heart is tingling. Jeongseon Arirang is well-known Arirang from the Gangwon province, so it shares certain features of Dongbu minyo (folksong), including the Menaritori. Jeongseon Arirang of Ok-sim Kim is pure and innocent. She has an ingenuous country voice. It is a kind of hope that provides our mental strength. Mental power is as important to our health as a eating right. Jeongseon Arirang sung by Ok-sim Kim is Seoul style of rhythmic pattern and melody. Jeongseon Arirang is designated as the Intangible Cultural Property No. 1 by the Gangwon province in 1971. This article outlines the emotional biography of Jeongseon Arirang of Ok-sim Kim relationship.

• CELLMED
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• v.12 no.2
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• pp.8.1-8.2
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• 2022

The Yangbanchum was reconstructed based on mask play that had been handed down in Goseong, Gyeongsangnam-do, Korea. Talnori, called Goseong Ogwangdae, is a Korean folk cultural heritage designated as National Important Intangible Cultural Property No. 57. This mask play provides catharsis to the audience by unraveling the hypocrisy and lies of the aristocrats through satire and humor. Our performance team, the ensemble Better Than Medicine (eBTM) used a large fan (Boochae)to create a performance that blew away anxiety and pain. Watching this performance, the performer and the audience feel the consensus of sharing emotions and send strong bonds and support to each other. This study provides that Yangbanchum dance promotes the mental health by feeling emotional sharing through vicarious satisfaction and mirror effect.

• Korean Journal of Heritage: History & Science
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• v.44 no.4
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• pp.18-41
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• 2011

The Safeguarding of Intangible Cultural Heritage in Korea has begun since1962 when the Cultural Properties Protection Act was established. Korean ICH Safeguarding system is initially derived from Cultural Properties Protection Act in Japan. Japan has started Important ICH Designation System in 1954 to concede the skills and artistic talents holders, thus it could implement the multilateral system management for adopting different ICH protection systems such as Important Intangible Folklore Properties, Selection and Preservation Techniques, and Documenting Records. However, Korea has solely adopted Important ICH Designation System since Cultural Properties Protection Act was introduced. Korean ICH Safeguarding System represented by the Certification System of ICH Skill Holders is to ensure skills and artistic holders who perform the elements of Intangible Cultural Heritage, and manage the safeguarding of intangible cultural heritage in order to let the skills and artistic holders instruct inheritors. As a result, it could build up the internal foundation for the diffusion of inheritors and established the related organizations. However, the inheritor-centered protection system has caused many problems as it is being lasted for more than fifty years. Fragmented designation measures, the cultural power of skill holders, and the research and evaluation methods have pointed out the difficulties of safeguarding and preservation measures of ICH. Moreover,the legitimacy of safeguarding system related in the authenticity of transmission in ICH has emerged to review the safeguarding system of ICH with diverse viewpoints. Therefore, this paper will review the implementation process and achievement of ICH safeguarding system to examine the problem and causes of the safeguarding system. The conference records of Cultural Property Association and articles of cultural properties policies directors, Cultural Property Association members, and professional experts are being used for the initial materials of this paper, and it is examined for the contents of designation system of Important Cultural Heritage, rather than overall cases. Thus such problems the limitation of expansion in ICH lists as inheritor-centered designation system, hierarchical and exclusive transmission system, inappropriate concept of archetype as the principle of ICH transmission are derived from the root of Important ICH designation system. Thus this paper demonstrates that this system must be revised for the expansion of ICH safeguarding system in Korea and points out multilateral protection system should be established as well as Certification System of Important ICH skill holders.

• (The) Research of the performance art and culture
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• no.42
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• pp.233-256
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• 2021

The purpose of this article is to understand the characteristics and meanings of the Hwanghae-do Gutchum, or shamanic ritual dance. First, the characteristics of the Hwanghae-do Gutchum are summarized as follows. The regular dances that appear in all pieces of Gutgeori or the tune of Gut of the Hwanghae-do Gutchum feature Geosangchum, followed by domu and heojeonmu in the sequential order. The accompaniment rhythms are Geosang rhythm, Chum rhythm, and Yeonpung rhythm. The dance featuring mugu, or shaman implements held on shaman's hand as part of the Hwanghae-do Gutchum, which symbolizes the characteristics of deities, is the same as domu aligned with the dance rhythm and the whirling dance aligned with the Yeonpung rhythm. The name of mugu, mubok (shaman clothing) and/or deities may be used as the name of Gutchum but there is no originality of Gutchum. The Beokgu Chum and Samhyeon Chum as part of the Hwanghae-do Gutchum use Beockgu Jangdan and Samhyeon Jangdan, which deserves to have their originality acknowledged. Hwanghae-do Gutchum is closely related to the rhythm. The harmony of janggu player and a female shaman is essential in practicing the Hwanghae-do Gut. If a janggu player fails to perform to properly support the gut practice of a female shaman, the shaman is not able to proceed with a smooth practice and causes confusion. On the other hand, if the gut performance of a female shaman fails to catch up with the performance of janggu, the gut becomes plain and simple at best. Janggu is the single most important element that determines the success or failure of the Hwanghae-do Gutchum. A female shaman takes the harmony and collaboration with a janggu player so seriously that she is willing to reschedule the practice of gut if its schedule does not match that of the janggu player. The Hwanghae-do Gutchum is largely dependent on gyeolrye. However, the difference between the chum and the rhythm caused by gyeolrye has disappeared due to the intangible cultural assets. That is, designating an intangible cultural asset has resulted in eliminating all distinctive characteristics of Hwanghae-do Gutchum. With the distinction of gyeolrye becoming vague, they have lost interest in the genealogy of gut they have learned. It is no longer gyeolrye but the intangible cultural property system that serves as an important factor to distinguish chums.

• International Journal of Quality Innovation
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• v.8 no.1
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• pp.40-75
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• 2007

In the early industrial age which with high intensity of machine and labor, using financial measurement index was good enough to tie in company's mechanization and philosophy of management and been in efficiency. But being comply with "New Economic age," a new economic environment is full of knowledge and information, the enterprise competition had changed from tangible assets, plants to intangible innovation ability of knowledge. As recognizing the new tendency by enterprise, they value gradually the growth and influence from learning. Practice of organization learning not only needs firm structure and be in coordination with both hardware and software, but also needs an affect measurement model to offer enterprise to estimate learning performance. It's a good instrument of financial performance measure mold in the past years, But it's for measuring the past, couldn't formulate enterprise trend to future, hard to estimate investment for future, such as development of products, organization learning, knowledge management etc, as which intangible assets and knowledge ability just the key factors of being win around competition environment in the future. In 1992, Kaplan and Norton brought up Balance Scorecard (BSC) on Harvard Business Review, as an instrument helping enterprise to measure performance, which is being considered to be a most influence management instrument. It added non-financial index such as customer, internal process and learning growth besides traditional financial index, as offering enterprise an index to measure and manage intangible assets and intellectual property. As being aware of organization learning is hard to be ignored in the new economic age, this research is based on learning and growth of BSC, and citing one national material company try to let the most difficult measurement performance of organization learning, to be estimate through BSC, analyze of factor and individual case, to discuss the company how to make the related strategy and vision of organization learning to develop learning and growth of the structure of BSC, subject the matter of out put factors to be discussed, and measure the outcomes as a result of research. The research affect offers (1) the base implement procedure of carrying out BSC; (2) the reference of formulating measurement index while enterprise using BSC to estimate performance of organization learning; (3) the possibility bottleneck maybe forcing while carrying out BSC, to be an improvement or preventive for enterprise.

• The Journal of Fisheries Business Administration
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• v.11 no.1_2
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• pp.115-155
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• 1980

Nowadays managers of fisheries enterprises and users of accounting information have a considerable interest in the fishery right. The fishery right, which is given by administrative quarters, is referred to exclusive fishing right in a certain coastal fishing ground, and it has been one of the property rights since the turn of the century. The main purpose of this study is to provide an improved accounting method of the fishery right from the side of accounting. To achieve this purpose, legal nature of the fishery right should be understood in the first place, for the fishery right, an intangible asset, is a sort of property right guaranteed by the fisheries laws, According to the basic law in the fisheries "Fisheries Law, " the fishery right is broken down largely into three categories; culture fishing right, set fishing right and common fishing right. The legal characteristics of these fishery rights are as followings: 1. The fishery right is a private right. 2. The fishery right is a property right. 3. The fishery right is a right in rem, and legal provisions pertaining to land are applied to the fishery right with necessary modifications. In addition to the above fishery rights, the Fisheries Law provides some provisions on the so-called entrance right, and those who obtained the right are authorized to access to a certain common fishing right fishing ground where they have been traditionally fishing. In the inland fisheries, the fishery right system similar to that of the coastal fisheries discussed above is adopted in conformity with the Inland Fisheries Developing and Expediting Law. Viewing from an angle of accounting, there are two kinds of additional fishing rights which are dealt as assets. These fishery rights dealt as asset include the license of entry in the so-called permitted fishing which is also called as fishery right in plain language, and tile entrance right obtained abroad. Although these two kinds of rights are not the fishery right from a viewpoint of law, they are regarded as fishing rights in accounting which intends to provide a useful economic information.formation.

• 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.

• Korean Journal of Heritage: History & Science
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• v.54 no.3
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• pp.52-67
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• 2021

This study is an attempt to explore the roles of and the collaborative relationship between Daheojang and Maedeupjang. Daheojang and Maedeupjang share a similar manufacturing process. However, in modern times, Daheojang totally disappeared, and Maedeupjang was designated as an intangible cultural property. The present study will investigate the role of Daheojang and Maedeupjang based on the literature of the Joseon dynasty. Daheojang were craftsmen who made bands and strings of woven or twisted silk strands. They made mangsu and tassels or made knots to produce magnificent artifacts. Maedeupjang complete all steps of the process, from refining, dyeing, combining threads, daheo, maedeup, to the tassel. Daheojang in the Joseon dynasty was the center of this process. Daheojang belonged to almost all Uigwe because it used items ranging from large uso to cushion straps. Dahoe is a craft with various items and techniques. It has been widely used to produce majestic items like formal dresses, ritual ceremony pieces, and mountings, as well as daily items like jodae, pocket straps, and norigae. Based on the records of Uigwe in the late Joseon dynasty, the study explored the collaborative relationship between Daheojang and Maedeupjang. Sambang, the room where both Daheojang and Maedeupjang belong, was the room to produce the royal chair. The royal chair essentially includes large uso. The large uso is an artifact that ties a knot in a thick circle more than two meters long. While Daheojang made rounded daheo, Maedeupjang made delicate and balanced knots. Also, they produced royal inscriptions together with a royal seal with decorative mangsu and a seal of thick rounded daheo. In order to learn about traditional technology, it is necessary to study the system of the times and social trends. Therefore, the study focused on Daheojang, who were common master craftsmen during the Joseon dynasty but now are not familiar to most people.