• 한국식생활문화학회지
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• 제33권2호
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• pp.199-205
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• 2018

This study has utilized the Quality Function Deployment (QFD) technique in order to plan the tangible (menu) and intangible (service) product of dumpling restaurant. The engineering characteristics of tangible products were classified into product planning, purchase management, production management, and information management based on the production system of foodservice. The engineering characteristics of intangible products were also classified into physical evidence, human interaction, and pre-communication based on the service operation and delivery system. As a result of analyzing the QFD, it was found that the customer hope the hygiene factor and response factor to be improved. It is analyzed that product planning, information management, and production management should be improved first in terms of engineering characteristics considering consumer needs. In the future, by utilizing the systematic product development process that the requirements of tangible and intangible product consumers are converted to the engineering characteristics, the development of competitive product within the market will be possible, and furthermore it is expected to be useful for reducing the unnecessary time and design costs due to failure of product development.

• International Journal of Advanced Culture Technology
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• 제11권4호
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• pp.48-55
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• 2023

China's intangible cultural heritage at the national level amounts to more than 1,500 species, and it is also the country with the largest number of items on UNESCO's intangible cultural heritage list, so the intangible cultural heritage of the country and mankind is very much treasured and cared for. However, with the development of the times, many intangible cultural heritages are facing a dilemma due to the problem of a single form of communication. However, at the same time, the efficient and convenient way of information visualization provides innovative ideas and new opportunities for the visual communication of Chinese intangible cultural heritage. This paper examines the formal characteristics of infographic visual expression on the theoretical basis of books and related papers and analyzes the application cases and advantages of infographics in the communication of Chinese intangible cultural heritage in the context of the present era. It aims to explore a fast and novel visual presentation method for the communication of Chinese intangible cultural heritage through infographic design methods, to promote the inheritance and development of Chinese intangible cultural heritage in the new era.

• 한국실내디자인학회논문집
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• 제38호
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• pp.266-273
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• 2003

The culture is a product of the century, and so a worldwide-recognized cultural legacy is like an incorporeal property owned by a country. It is a new legacy created In new environment conditions among countries. The meaning of this study is to give wider publicity to our intangible cultural properties through active database research. There are a significant number of museums that manage tangible cultural properties at a national level, but we can find that most stay very superficial in the aspects of database protection, classification system, and demonstration method. This is a critical physical factor that makes it difficult to create an information-oriented management system, or to manage intangible cultural properties as incorporeal entities. The preservation of tangible cultural properties may be a more proper approach of handing down valuable national characteristics to posterity In that they can show those characteristics more readily. Unlike tangible cultural properties, the preservation of intangible cultural properties requires a different approach and process. They are treated as a category of human cultural assets because of their incorporeity and formlessness. Since those intangible cultural properties to be preserved and quantified at a national level, it is an important consideration in the study on cultural properties. The objectives of this study are to present the intangible products by making the best use of the information society's merits; rediscover human elements constituting those products; ultimately help promote our cultural succession and development by databasing such human elements.

• 한국실내디자인학회논문집
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• 제40호
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• pp.165-171
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• 2003

The findings of this study indicate that intangible cultural properties are worth preservation and transmission and should be considered as very important as tangible cultural properties. If the studies of intangible cultural properties are continued focusing on their characteristics and formational system, they can be expressed more properly by adding new interactive elements to database and expressive requisites. New techniques introduced in this study are believed to provide people with most reasonable and developmental motives for expression of the existing intangible cultural properties. Concerning Korea's cultural properties centered on intangible cultural properties, information construction should be made with a new idea of information based on database from the previous studies. The result will be able to set an important factor to give wide publicity to our cultural identity, which is currently shown in the process of background communication, and serve as a foothold to deliver exact information to our descendants. The intangible cultural properties are our people's mental cultural heritage resources. If museums or initiator groups, which are organized to spread cultural heritages, can use them as the subjects of exhibition through information construction and visualization, it will function to maximize the educational effect of transmitting our national mental world. The development of digital environment will provide the optimum conditions and tools making it possible to visualize intangible forms and ideas in a virtual cyber space. Given these viewpoints, steady studies and efforts for the improvement of Korea's cultural image should be made in the way of intangible cultural properties as well as tangible ones. They start from the country's accurate appreciation of cultural properties and are embodied in systematic adjustment and relationship between interdependent elements.

• 한국실내디자인학회논문집
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• 제13권3호
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• pp.179-186
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• 2004

The findings of this study indicate that intangible cultural properties are worth preservation and transmission and should be considered as very important as tangible cultural properties. If the studies of intangible cultural properties are continued focusing on their characteristics and formational system, they can be expressed more properly by adding new interactive elements to database and expressive requisites. New techniques introduced in this study are believed to provide people with most reasonable and developmental motives for expression of the existing intangible cultural properties. Concerning Korea's cultural properties centered on intangible cultural properties, information construction should be made with a new idea of information based on database from the previous studies. The result will be able to set an important factor to give wide publicity to our cultural identity, which is currently shown in the process of background communication, and serve as a foothold to deliver exact information to our descendants. The intangible cultural properties are our people's mental cultural heritage resources. If museums or initiator groups, which are organized to spread cultural heritages, can use them as the subjects of exhibition through information construction and visualization, it will function to maximize the educational effect of transmitting our national mental world. The development of digital environment will provide the optimum conditions and tools making it possible to visualize intangible forms and ideas in a virtual cyber space. Given these viewpoints, steady studies and efforts for the improvement of Korea's cultural image should be made in the way of intangible cultural properties as well as tangible ones. They start from the country's accurate appreciation of cultural properties and are embodied in systematic adjustment and relationship between interdependent elements.

• 인간식물환경학회지
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• 제24권6호
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• pp.685-691
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• 2021

Background and objective: Understanding abstract art as an art form requires depth of thought. Moreover, understanding land art as abstract art is challenging, given its focus on the minimalism and abstract concepts. Much focus, research, and work were actively conducted in the 1970s, as it represented an abstract expression of minimalism. The characteristics of minimalism connote abstract meanings in the use of materials. Nevertheless, the original research of works or artists has often been mentioned, but few studies have analyzed the abstract language of land art materials. The aim of this study is to thus determine the abstract meanings of materials in land art from the 1970s to the 2010s. Methods: Art-based research was employed to address the aim. This study classified the land art materials into intangible and tangible materials, where intangible materials focused on lines, circles, and labyrinths, and tangible materials focused on the earth, stones, wood, and snow. Results: Intangible and tangible materials of land art conveyed various abstract meanings. Intangible materials were reflective of connection and symbiosis with nature, delivering abstract languages of 'take-nothing,' 'reflection' and 'opportunity.' Tangible materials reflected the abstract concepts of 'intervention,' 'resistance,' 'unliving,' and 'change,' and conveyed caveats. In other words, taken together, intangible and tangible materials were presented in symbiosis-and with caveats-and delivered messages for the present and the future. Interestingly, intangible materials inherently reflect symbiosis and communicate caveats in works based on a non-contextualized present and future. Conclusion: Interpretation of the abstract languages derived from intangible and tangible materials could imply a symbiosis between humans and nature, while conveying the message that caveats, to humans, are still ongoing. This relationship plays a significant role in an artist's selection of a medium, which is reflective of abstract beliefs reflected in contemporary, nature-based works created on Earth.

• 한국실내디자인학회논문집
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• 제16권2호
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• pp.192-200
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• 2007

The purpose of this study is to examine expression characteristics of Koreanity of indoor spaces and food-related elements in Korean restaurants that preserve Korean cultural identity and to acquire basic datas for total design planning that integrates not only spaces but also food-related design elements including food, tableware, table setting and food styling. For these purposes, we selected 18 Korean restaurants showing Koreanity based on related magazines issued during the period from 2000 to 2005 and Internet sites related food. The survey method is to investigate the selected restaurants visited in person, and the intangible and tangible characteristics of their indoor spaces and food-related elements were recorded in detail, photographed and analyzed. The results of study is as follows: First, among intangible elements, the most frequent one in space was formative aesthetic characteristic(60%), and that in food is socio-cultural characteristic(60%). Second, as to Koreanity expression methods through tangible elements, the most frequent method for space was the use of contemporary elements as mains and traditional elements as supplements (11cases) and that in food is compromise between traditional food and contemporary recomposition (16cases). In order to develop competitive Korean restaurants in the global age, we need to create stories based on various intangible elements found in our indigenous culture beyond fixed traditional designs from the past and to produce total designs of food space design and table settings through consistent concepts.

• 한국비블리아학회지
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• 제29권2호
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• pp.199-224
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• 2018

무형문화유산은 공동체의 지혜와 재능의 집합체로서, 한 국가의 역사성과 예술적 문화적 가치를 동시에 지니고 있으며, 한 국가의 정체성을 대변해주기 때문에 세대에 걸쳐 계승되어야 할 중요한 기록자원이다. 우리나라 무형문화유산 제도는 보존과 전승에 목적을 두고 발전해 왔으나 이제는 이에서 벗어나 무형의 문화원천에 문화다양성 및 문화산업을 위해 창조적으로 전승 및 활용하는 자원으로서의 접근이 필요하다. 따라서 무형문화유산의 지속적인 보존 및 전승을 위해서는 무형문화유산 기록정보자원을 체계적으로 관리하는 것도 중요하지만 이를 지속적으로 활용할 수 있는 기반을 마련하는 것도 중요하다. 이에 본 연구는 국내 무형문화유산 기록정보서비스 개선방안을 제시하고자 한다. 이를 위해 무형문화유산의 특성을 고려하여 관련 기관의 기록정보서비스 현황을 분석하였으며, 해당 기관에서 실제 기록정보서비스를 담당하고 있는 실무자를 대상으로 무형문화유산 기록정보서비스의 운영 시 애로사항과 개선 요구사항 등에 대해 심층 면담을 진행하였다. 이를 통해 무형문화유산기관이 제공하는 기록정보서비스의 문제점과 방향성에 대한 시사점을 도출한 후 무형문화유산 기록정보서비스 개선방안을 제안하였다.

• 아태비즈니스연구
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• 제11권3호
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2001년도 학술대회지
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• pp.321-326
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• 2001

IMF 위기, WTO시장개방, 건설시장의 축소와 같은 외부 환경변화 속에서 건설산업은 국가 기반 산업으로서의 경쟁력을 상실해가고 있으며 많은 건설기업의 도산이 발생하였다. 이를 극복하기 위해 타분야와 마찬가지로 건설산업과 건설기업도 무형자산의 중요성에 주목하고 자체 경쟁력의 확보를 위해 지식경영을 도입하고 있으며 경영분석과 성과 측정의 관점에서 기업의 가치에 대한 평가가 필요하다. 기업의 가치를 형상화하는 것은 지극히 어려운 사항이며 가장 많이 사용되어지고 있는 재무자료에 의한 평가는 기업의 내재된 실질 가치를 나타내는데 한계를 가지고 있다. 현재 건설 기업에 대한 평가도 여러 가지 목적에 따라 이루어지고 있으나 재무제표를 중심으로 분석이 이루어져 정보가 가지는 한계성을 지니고 있으며 산업별 특성을 고려하지 않는 일률적인 평가가 이루어지고 있다. 본 연구는 국내 건설분야 상장기업64개 사의 3년 간(1998-2000) 자료를 바탕으로 간접무형자산 측정방법의 하나인 Market Capitalization Method(MCM)를 적용하여 국내 건설 기업의 무형자산 현황을 파악하고 향후 직접평가방법의 세부항목과의 상관 분석을 통한 새로운 형태의 기업 가치평가모델의 정립을 목적으로 하고 있다.