• Title/Summary/Keyword: International Accounting

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The Needs for a Start-up and Business Approach to Makerspace; Why Should we Develop Makerspace through Management Techniques? (메이커스페이스(Makerspaces)에 대한 창업·경영학적 접근의 필요성)

  • Seo, Jin Won;Choi, Jong-In
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.14 no.3
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    • pp.111-127
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    • 2019
  • The "fourth industrial revolution" is changing society as a whole. Public innovation is needed to enhance national competitiveness. Amid these times' demands, the "maker movement," a new form of DIY movement that has revived since 2000, is regarded as a "popular innovation activity" that can respond to changing needs. In particular, "Makerspace," a significant activity area for the maker's movement, is drawing attention as a place where "Maker" shares each other's knowledge and resources, and share results. Makerspace has recently expanded its functions into a 'public innovation platform' or (preparation) start-up preparation space for start-ups. South Korea has also supported various types of "Makerspace" since 2010 as a policy for fostering an innovation base. The Ministry of Small and Medium Venture Business has been pushing for expansion of Makerspace since 2018 and is providing support by dividing it into "general rap" and "professional wrap" and "zero to Maker" spaces for novice makers in the beginning and necessary stages of makers, while "professional rap" is divided into "Maker to Maker" spaces for professionals. This study is about Makerspace, space where makers are active among the topics related to manufacturers. Thus, in this study, significant domestic and international studies related to Makerspace have been investigated so far, and trends in related studies have analyzed. Based on this, the research needs and specifics of Makerspace, which has recently expanded its role and functions. In particular, the Commission intends to present the need for research on Makerspace and specific areas of study from a start-up management perspective to promote qualitative growth of Makerspace, which is changing into a popular innovation platform in the era of the fourth industry, and inducing a start-up management interest in new manufacturing industry types.

Estimating Climate Pollutants Emissions and Service Demands considering Socio-economic Change: Residential·Commercial Sector, Transportation Sector, Industrial Sector (사회경제 변화를 고려한 서비스 수요 및 기후변화 유발물질 배출량 예측: 가정·상업부문, 교통부문, 산업부문을 중심으로)

  • Park, Jin-Han;Lee, Dong-Kun;Lee, Mi-Jin;Park, Chan;Jung, Tae-Yong;Kim, Sang-Kyun;Hong, Sung-Chul;Baek, So-Jin;Lee, Jang-Hoon
    • Journal of Climate Change Research
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    • v.6 no.4
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    • pp.291-302
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    • 2015
  • Vulnerability due to climate change depends on the concentration of carbon dioxide emissions over several upcoming decades. The objective of this study is to estimate the concentration of greenhouse gases and air pollutants in 2100, while also accounting for expected socio-economic changes in Korea. First, we intend to prepare scenarios for possible socioeconomic changes in Korea: business as usual (BAU), high growth and low growth. Secondly, we aim to predict services demands in residential?commercial sector, transportation sector, industrial sector for each scenarios. Finally, the emissions of LLGHG and SLCP will be estimated on the basis of the predicted service demands. The study results project that in Korea, LLGHG emissions will be approximately $660Mt\;CO_2\;eq$. and SLCP emissions will be approximately 3.81 Mt, -including black carbon (BC) by 2100. The transportation and industrial sectors are the major source for LLGHG emissions, and the residential and commercial sector serve as the SLCP source. Later, additional studies on the cost and benefit of mitigation should be carried out by comparing the reduced use of materials that cause climate change as a result of reduction policies and the socioeconomic cost.

Characteristics of PM2.5 in Gwangju Evaluated by Factor Analysis (인자분석을 이용한 광주지역 초미세먼지(PM2.5)의 특성 연구)

  • Lee, Se-Haeng;Lee, Kyung-Seog;Yoon, Sang-Hoon;Yang, Yoon-Cheol;Park, Ji-Young;Bae, Seok-Jin;Lee, Dae-Haeng
    • Journal of Environmental Science International
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    • v.28 no.4
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    • pp.413-422
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    • 2019
  • The objective of this study was to estimate the trends of air quality in the study area by analyzing monthly and seasonal concentration trends obtained from sampled data. To this aim, the mass concentrations of $PM_{2.5}$ in the air were analyzed, as well as those of metals, ions, and total carbon within the $PM_{2.5}$. The mean concentration of $PM_{2.5}$ was $22.7{\mu}g/m^3$. The mass composition of $PM_{2.5}$ was as follows: 31.1% of ionic species, 2.2% of metallic species, and 26.7% of carbonic species (EC and OC). Ionic species, especially sulfate, ammonium, and nitrate, were the most abundant in the $PM_{2.5}$ and exhibited a high correlation coefficient with the mass concentration of $PM_{2.5}$. Seasonal variations of $PM_{2.5}$ showed a similar pattern to those of ionic and metallic species, with high concentrations during winter and spring. $PM_{2.5}$ also had a high correlation with the ionic species $NO_3{^-}$ and $NH_4{^+}$. In addition, $NH_4{^+}$ was highly correlated with $NO_3{^-}$. Through factor analysis, we identified four controlling factors, and determined the pollution sources using the United States Environmental Protection Agency(U.S. EPA) pollution profile. The first factor, accounting for 19.1% of $PM_{2.5}$ was attributed to motor vehicles and heating-related sources: the second factor indicated industry-related sources and secondary particles, and the other factors indicated soil, industry-related and marine sources. However, the pollution profile used in this study may be somewhat different from the actual situation in Korea, since it was obtained from US EPA. Therefore, to more accurately estimate the pollutants present in the air, a pollution profile for Korea should be produced.

A Study on the Sustainability of Social Cooperatives (사회적협동조합의 지속가능성에 관한 연구)

  • Hong, Hyo Seog
    • The Journal of the Convergence on Culture Technology
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    • v.8 no.1
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    • pp.93-104
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    • 2022
  • Based on the theoretical review of social cooperatives and the results of the fourth round of fact-finding, this study tried to discuss the sustainability of social co-operatives from the social, economic, and environmental aspects, focusing on the seven principles of co-operatives. The issue of sustainability is "a development that meets the needs of the present without compromising the ability of future generations to meet their own needs, the use of resources, the direction of investment, technological advances and institutional change in harmony with one another. as defined as "a process of change that advances the needs and desires of all future generations". It contains the meaning of connecting a sustainable society to future generations through harmony and balance, rather than opposing concepts of social value, environmental conservation, and economic growth. As a result of arranging the concept of social, economic, and environmental sustainability contained in sustainable development, and the seven principles of cooperatives and their connections, I would like to suggest the following about the sustainability of social cooperatives. First, efforts should be made for social contribution closely related to the local community. Second, it is necessary to create a profit model along with the public interest. Third, partnerships should be strengthened. When examining the public values and objectives that social cooperatives want to realize through this study, the three scopes of sustainable development are directly related to the role of important actors in pursuing social and economic values that social and economic organizations are facing. would. Therefore, the sustainability issue of social cooperatives is based on the concept that the goals and values pursued by social cooperatives are harmonious and balanced development in the environmental, social, and economic aspects, not only their own efforts but also the institutional support of the government. this will have to be presented.

The Effect of Bank Loans on Housing Prices in Korea (은행 대출이 주택가격에 미치는 영향)

  • Han, Myung-Hoon
    • The Journal of the Convergence on Culture Technology
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    • v.8 no.4
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    • pp.83-89
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    • 2022
  • This study analyzed the effect of bank loans on housing prices, classified bank loans into bank total loans, household loans, and real estate mortgage loans, and analyzed housing prices by dividing them into national-level, regional-level, and Seoul-level housing prices. The main analysis results are as follows. First, it was found that the increase in total bank loans significantly increased housing prices across the national-level, regional-level and Seoul-level. Second, it was found that household loans had a positive effect on regional-level housing prices, but were not statistically significant. In addition, the effect of bank loans on regional-level housing prices was found to be relatively small compared to the effect on national-level housing prices. Third, it was found that there was a difference in the effect of bank loans on regional-level housing prices and Seoul-level housing prices. Fourth, inflation and bank total loans had a significant positive effect on regional-level housing prices with a lag in the first quarter, and short-term interest rates had a significant negative effect on Seoul-level housing prices with a lag in the first quarter. Overall, it was found that the effect of bank loans on housing prices had a positive effect about twice that of Seoul-level rather than regional-level.

Analysis of Failure Behavior of FRP Rebar Reinforced Concrete Slab based on FRP Reinforced Ratio (FRP 보강근비에 따른 FRP 보강 콘크리트 슬래브의 파괴거동 분석)

  • Jang, Nag-Seop;Kim, Young-Hwan;Oh, Hong-Seob
    • Journal of the Korea institute for structural maintenance and inspection
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    • v.25 no.5
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    • pp.173-181
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    • 2021
  • Reinforced concrete structures are exposed to various environments, resulting in reinforcement corrosion due to moisture and ions penetration. Reinforced concrete corrosion causes a decrease in the durability performance of reinforced concrete structures. One solution to mitigate such issues is using FRP rebars, which offer several advantages such as high tensile strength, corrosion resistance, and light-weight than conventional rebars, in reinforced concrete instead of conventional steel rebars. The FRP rebar used should be examined at the limit state because FRP reinforced concrete has linear behavior until its fracture and can generate excessive deflection due to the low elastic modulus. It should be considered while designing FRP reinforced concrete for flexure. In the ultimate limit state, the flexural strength of FRP reinforced concrete as per ACI 440.1R is significantly lower than the flexural strength by applying both the environmental reduction and strength reduction factors accounting for the material uncertainty of FRP rebar. Therefore, in this study, the experimental results were compared with the deflection of the proposed effective moment of inertia referring to the local and international standards. The experimental results of GFRP and BFRP reinforced concrete were compared with the flexural strength as determined by ACI 440.1R and Fib bulletin 40. The flexural strength obtained by the experimental results was more similar to that obtained by Fib bulletin 40 than ACI 440.1R. The flexural strength of ACI 440.1R was conservatively evaluated in the tension-controlled section.

A Critical Study of Local Cultural Policy by Village Mural (마을벽화로 본 지역문화정책 비판적 고찰)

  • Jeong, Yoonsoo
    • 지역과문화
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    • v.7 no.3
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    • pp.81-108
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    • 2020
  • This study aims to critically consider the local cultural policies of the government and local governments by village mural. Village murals, which began to be painted in the late 1990s, have been a nationwide cultural phenomenon for decades. In particular, it was consistently used as an important element of various local cultural policies implemented by the government and local governments. The government and local governments have been working on the project for two purposes: 'improving the residential environment' and 'activating tourism' but it has largely focused on 'activating tourism'. This study grasped the concrete status of major village murals across the country through field surveys, one of the case study methods. Also, through the analysis of official documents, the government and local governments operating in the village mural project were analyzed for the policy basis and administrative management plan. As a result of on-site surveys, most of the village murals across the country had problems such as uniform subject matter, low level representation, and poor follow-up management. This is partly based on the experiences and abilities of organizations and artists who participated in the village mural project, but fundamentally, it is due to the projects of the government and local governments that focused on short-term visual tourism rather than long-term improvement of the residential environment. It was confirmed that the projects of the government and local governments were carried out through vertical integration and that there were problems in the actual work, such as requiring specific topics, subject matter, designs and colors. As a result, the village murals 'objectify' the residents and 'romanticized' the place, resulting in a unified visual representation. Therefore, this study suggests that the administration and accounting should be strictly managed, but in actual work, the vertical integration structure should be eased by simplifying various documents and procedures, as well as rich cultural understanding of the target place, selection of various topics, and original subject matter and expressions.

A Study on the Container Charges of Pusan Container Terminal (부산 콘테이너 부두의 하역료에 관한 연구 - 공영기업 차원의 요금산정을 중심으로 -)

  • Lee, Cheol-Yeong;Lee, Kwang-Hee
    • Journal of Korean Port Research
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    • v.3 no.1
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    • pp.3-33
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    • 1989
  • The amount of the Korean export & import in 1987 reached $88.3 billion which was 1.75% of the total world trade and the proportion of foreign dependence to G.N.P was 74.5%. From these facts, we can infer that the development of national economy is largely dependent upon trade. Therefore the role of transportation, especially Ocean transportation, as a basis of economic development through trade is one of the main factors that can not be passed over. Here, We can define that a port as a subsystem of transportation determines the efficiency of the total transportation system. Thus, the purpose of this paper is to contribute in improvement of the efficiency in port, reinforcement of the international competitiveness for exporting goods by the analysis of the cargo handling charges. In order to do this, this paper deals the case of B.C.T.O.C. Furthermore, this study gives some important informations related to the level of tariffs for establishing an autonomous port administration. The Summary of the conclusions of this paper is as follows ; 1) The object of port administration in Korea has been emphasized on the maximization of efficiency in using the port facilities. Nowadays, however, it should be moved to a direction that port is operated under the compound aims considering the public interests and economy. 2) For a criterian of tariff calculation, A tariff system based on the cost accounting is desirable. In general it is recommended that the cost for construction, management, and operation of port is compensated by the revenue from port operation. Therefore, it is necessary for the administration bodies of each port to establish a tariff system on the basis of the independent profit system. 3) For the investigation of actors of tariff adjustment by the Break-even point analysis, (1) When we conducted the B.E.P analysis using total cost as cost term, we got 3.8% discount in tariff at 12% of target profit rate and 1.5% discount at 15% of rate. when we set the target profit rate as 17% we could have the proper tariff level. (2) When using operating cost as cost term, we got 13.1% discount in tariff at 12% of target profit rate and 10.9% discount at 15% of rate. When setting the target profit rat as 28%, we could have the proper tariff level. 4) Comparing with the tariffs of foreign ports for the basic terminal rate, The tariff level of B.C.T.O.C showed 33% of stevedoring charge and 80% of marshalling charge incurred at Kobe port. The comparison with Singapore port gave 50% of transhipment charge and 17% - 20 % of stevedoring charge. 5) We found that the financial structure of B.C.T.O.C was better than those of other companies and the worth fixed assets ratio was too low. The fact of low worth fixed assets ratio implies that the cargo handling facilities should be increased. Moreover, The return of assets for B.T.T.O.C was good but non-operating expenses were still contained too much in. Therefore, we think that it is necessary for B.C.T.O.C. to rationalize business management. Although the present cargo handing charge for B.C.T.O.C is a proper level in terms of a public corporation, for the final recommendation in connection to the results, It is required to take the rationalization process for business management.

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International Case Study and Strategy Proposal for IUCN Red List of Ecosystem(RLE) Assessment in South Korea (국내 IUCN Red List of Ecosystem(생태계 적색목록) 평가를 위한 국제 사례 연구와 전략 제시)

  • Sang-Hak Han;Sung-Ryong Kang
    • Journal of Wetlands Research
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    • v.25 no.4
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    • pp.408-416
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    • 2023
  • The IUCN Red List of Ecosystems serves as a global standard for assessing and identifying ecosystems at high risk of biodiversity loss, providing scientific evidence necessary for effective ecosystem management and conservation policy formulation. The IUCN Red List of Ecosystems has been designated as a key indicator (A.1) for Goal A of the Kunming-Montreal Global Biodiversity Framework. The assessment of the Red List of Ecosystems discerns signs of ecosystem collapse through specific criteria: reduction in distribution (Criterion A), restricted distribution (Criterion B), environmental degradation (Criterion C), changes in biological interaction (Criterion D), and quantitative estimation of the risk of ecosystem collapse (Criterion E). Since 2014, the IUCN Red List of Ecosystems has been evaluated in over 110 countries, with more than 80% of the assessments conducted in terrestrial and inland water ecosystems, among which tropical and subtropical forests are distributed ecosystems under threat. The assessment criteria are concentrated on spatial signs (Criteria A and B), accounting for 68.8%. There are three main considerations for applying the Red List of Ecosystems assessment domestically: First, it is necessary to compile applicable terrestrial ecosystem types within the country. Second, it must be determined whether the spatial sign assessment among the Red List of Ecosystems categories can be applied to the various small-scale ecosystems found domestically. Lastly, the collection of usable time series data (50 years) for assessment must be considered. Based on these considerations, applying the IUCN Red List of Ecosystems assessment domestically would enable an accurate understanding of the current state of the country's unique ecosystem types, contributing to global efforts in ecosystem conservation and restoration.

A Test to Compare the Water Resistance Sun Protection Factor of General Water, Artificial Seawater, and Natural Seawater of Sunscreen (자외선 차단제의 일반 물, 인공 해수, 자연 해수의 내수성 차단지수를 비교하기 위한 시험)

  • Hyoung Hoon Hwang;Eun Young Kang;Su Yeong Kim;Hui Jeong Jung;Jun Seong Yang;Won Kyu Hong;Hong Suk Kim
    • Journal of the Society of Cosmetic Scientists of Korea
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    • v.49 no.4
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    • pp.349-354
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    • 2023
  • Sunscreen is a product that protects against ultraviolet rays by blocking and scattering ultraviolet rays, and has now become a daily necessity beyond cosmetics. Applying sunscreen is a common and easy way to prevent skin damage caused by ultraviolet rays. Due to its significance, the evaluation of sunscreen has evolved since its regulation by the FDA in 1978, progressing to standardized methods established by ISO. Additionally, to assess the loss of sunscreen due to activities such as water exposure or sweating, the Ministry of Food and Drug Safety in Korea and ISO have established protocols for evaluating the water-resistant sun protection factor (SPF). However, existing evaluations of water resistance have been mainly confined to test methods involving plain water, and methods accounting for the impact of seawater during activities like beach leisure, sports, and recreation are yet to be established. Based on the existing guidelines for testing the water-resistant UV protection index, this study compared the water-resistant UV protection index in water, artificial seawater (salt water) and natural seawater (sea water) to evaluate the UV protection index in real-world situations such as marine leisure, sports, and leisure activities. Through these results, we were able to compare the differences between water resistance sun protection index tests in ordinary water, artificial seawater, and natural seawater, and suggest a method for water resistance sun protection index tests using natural seawater.