• Journal of Korean Society of Industrial and Systems Engineering
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• v.46 no.1
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• pp.91-104
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• 2023

The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.17 no.2
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• pp.23-42
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• 2006

This is a study of the digital archives of Culturecontent.com where 'Cultural Archetype Contents' are currently in service. One of the major purposes of our study is to point out problems in the current system and eventually propose improvements to the digital archives. The government launched a four-year project for developing the cultural archetype content sources and establishing its related business with the hope of enhancing the nation's competitiveness. More specifically, the project focuses on the production of source materials of cultural archetype contents in the subjects of Korea's history. tradition, everyday life. arts and general geographical books. In addition, through this project, the government also intends to establish a proper distribution system of digitalized culture contents and to control copyright issues. This paper analyzes the digital archives system that stores the culture content data that have been produced from 2002 to 2005 and evaluates the current system's weaknesses and strengths. The summary of our findings is as follows. First. the digital archives system does not contain a semantic search engine and therefore its full function is 1agged. Second, similar data is not classified into the same categories but into the different ones, thereby confusing and inconveniencing users. Users who want to find source materials could be disappointed by the current distributive system. Our paper suggests a better system of digital archives with text mining technology which consists of five significant intelligent process-keyword searches, summarization, clustering, classification and topic tracking. Our paper endeavors to develop the best technical environment for preserving and using culture contents data. With the new digitalized upgraded settings, users of culture contents data will discover a world of new knowledge. The technology we introduce in this paper will lead to the highest achievable digital intelligence through a new framework.

• Journal of Korea Entertainment Industry Association
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• v.13 no.6
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• pp.247-256
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• 2019

The importance of the convergence education is getting more and more emphasized. But the university convergence education has not yet met today's needs. So this study is focused on showing effective practice methods and finding development directions of the university convergence criticism education. One of a significant trend of the contemporary academic education of liberal arts is the tendency of the convergent and integrative studies. What is essential in the convergent and integrative studies creativity. The zeitgeist of knowledge-based society is change and innovation. In response to its request, college education is being asked to do convergence education, And general education as the basis of convergence education is strengthened.

• Journal of Korea Entertainment Industry Association
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• v.13 no.5
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• pp.263-271
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• 2019

The recent phenomenon of job "Miss Match", which is inconsistent with knowledge in the demand of educational training institutes and industries, has spread to an increase in private education costs for reeducation and employment of new hires, resulting in weak individual job competency and poor employment capability, as well as economic and material waste at the national level. To compensate for these problems, the National Competency Standards(NCS), which are available immediately in practice and look for a standard point of national job competency with the aim of fostering human resources sought by industries, were developed, and even the NCS-based qualification system was launched in line with the stream of times. This study is intended to look into the importance and priority of competency units and competency unit elements at the NCS-based qualification L3 level in the skin care field for an overall check of the NCS-based qualification level at a time when educational institutes are organizing and operating the school curriculums according to the NCS and NCS-based qualification level. And it is attempted to provide basic data for the development of curriculum in fostering professional human resources required by industries. To analyze the needs for competency units and competency unit elements at the L3 level, a survey using AHP method was carried out to a group of field experts and a group of education experts. In addition, the SPSS(Statistical Package for Social Science) ver. 21.0 and Expert Choice 2000, an AHP-only solution was used to do statistical processing through the processes of data coding and data cleaning. The findings showed that there was a partial difference of opinion between a group of field experts and a group of education experts. This indicates that the inconsistencies between educational training institutes and industrial sites should be resolved at this time of change with the aim of fostering field customized human resources with professional skills. Consequently, the solution is to combine jobs at industrial sites and standardized educations of educational institutes with human resources required at industrial sites.

• (The) Research of the performance art and culture
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• no.23
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• pp.37-61
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• 2011

The Noh(能) performance is a traditional drama that represents Japan. The Noh performance was approved in the background of religious thought such as Shintoism(神道), Buddhisms(佛敎), and Syugendo(修驗道). Especially, the influence from Shugendo is large. Shugendo was active in the Middle Ages. Especially, the influence from Shugendo is large. Shugendo was active in the Middle Ages. The Noh was approved while receiving a large influence from Shugendo. It can know the feature of the Shugen(修驗) culture in the Middle Ages through the consideration of . Moreover, the appearance of the training of 'Yamabusi(山伏)' can be seen. "Yamabusi" has not been paid to attention up to now in the research of . And, the focus was appropriated to Yamabusi and it researched in this text. Moreover, the problem of "Chigo(稚子)" is thought through . "Chigo culture" was general in the Middle Ages. It is thought that "Chigo culture" is reflected in . is an Noh performance for the boy named 'Wakamatsu' to enter the mountain and to train. It is because mother's sickness was cured. However, the boy gets sick while it is training. It was dropped to the valley according to the law of Shugendo, and it died. However, it revives by the Yamabusi's prayers. 'Taniko' is to drop to the valley and to bury it when the Yamabusi gets sick while lived. The title of the Noh originated in here. has elements of history, content of training of Shugendo, "Filial piety", and the Chigo culture, etc. These are features of the culture in the Middle Ages. It is not only a sad content though this is a content of the cruel remainder. It is because of the revival though waited rapidly at the end. As for the difficulty of training is drawn in the round, and the appearance of the training at that time is understood well. The essence of Shugendo is to train in the mountain. Supernatural power can be obtained through training. Moreover, it was thought that it was able to be newly reborn through training. The leading part of Shugendo is an Yamabusi. The Yamabusi took an active part in not only the mountain but also the village. The Yamabusi is ordinary people's lives and because the relation is deep, an important factor it knows the folk customs of Japan. The word 'Chigo' is not written in . However, a spectator at that time is 'Chigo' Wakamatsu and is already sure to have understood 'Chigo'. Because everyone knew the Chigo culture in the Middle Ages. A religion at that time and knowledge of the society are necessary to understand the play of Nho well.

• Asia Marketing Journal
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• v.12 no.3
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• pp.43-62
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• 2010

The notion of customer orientation is now importantly considered in the context of banking industries. Despite customer-oriented organizational cultures, there are few studies addressing the relationship between customer orientation and its outcomes. In particular, this study aims at testing the effect of customer orientation as a key marketing effort designed by a bank. This is because interest rate sensitivity is critical for evaluating banking services after raising the base rate. In so doing, first, this study investigates the relationships among customer orientation, interest rate sensitivity, and customer loyalty. Second, this paper examines how the moderating effects of both deposit interest and loan interest rates influence the linkages of customer orientation-interest rate sensitivity and customer orientation-customer loyalty. To test the proposed model, research data are collected from 304 subjects who use banking services(e.g., Shin-Han, Kookmin, the First Bank, Hana, and Woori banks). Each construct was measured by published items and the psychometric properties of the three constructs, excluding two constructs of the moderators, were evaluated by employing the method of confirmatory factor analysis via the use of AMOS. The model fit was also evaluated using the CFI, TLI, and RMSEA fit indices that are recommended based on their relative stability and insensitivity to sample size. The findings show that the relationship between customer orientation and customer loyalty is significant, whereas the relationships between customer orientation and interest rate sensitivity and between interest rate sensitivity and customer loyalty are not supported. Although customer orientation is highly evaluated, customers' interest rate sensitivity that results in the comparison of interest rates plays an important role in reducing the effect of customer orientation. As a consequence, interest rate sensitivity does not influence customer loyalty. First of all, one of interesting results in this study is that the moderating effect of loan interest rate is quite different from deposit interest rate. In the case of deposit interest rate, the linkages both customer orientation-interest rate sensitivity and customer orientation-customer loyalty are insignificant. In the case of loan interest rate, however, the two proposed linkages are supported. As our proposed relationships are still in its infancy in the context of banking industry, our study contributes to enhance scholars' knowledge of bank services and provides insights for practitioners when their marketing strategies, particularly both deposit and interest rates, have to be established. Finally, this research also illuminates the need for further research that considers the influence of customer orientation on consumer's decision-making and bank profits. More specifically, the results are encouraging and will lead us to further investigate this key outcome of the banking deposit/interest rates.

• Journal of the Korean Society of Earth Science Education
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• v.16 no.3
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• pp.319-327
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• 2023

This study involved 22 students in one class of 4th year science intensive course at B College of Education. We investigated the changes in the acquisition of knowledge in the field of geology and the perception of geological exploration among pre-service teachers. For this study, a period of four weeks was designated for a semester to a geological field trip. For the geological exploration, the Geoparks of City B (Geumjeongsan Mountain, Amnam Park, Igidae, Dusong Peninsula, Jangsan, Taejongdae, and Hwangnyeongsan Mountain) were designated. The concept of geology and rocks has been extracted from the concepts that can be found in the Geopark. The composition of the group was composed of one group of four members autonomously. The other two of the pre-service teachers joined a group of friends with whom they had an affinity. After the geological field trip, the materials were organized by group and PPT presentations were made during the lecture time where all the members could listen. The extent to which the pre-service teachers acquired the concepts of geology and rocks after conducting the geological field trip was interpreted as the result of pre- and post-statistical processing. In addition, we interpreted what kind of perception the pre-service teachers had after the geological field trip as a result of the statistical processing before and after. Based on the results of the study, the following conclusions were drawn: First, it was effective for the pre-service teachers to acquire the concepts of strata and rocks after the geological field trip. The reason for this is that the experience of the pre-service teachers in conducting geological field trips has changed their perception of geological field trips. In addition, it is interpreted that these results were obtained because the pre-service teachers had a high level of interest in geology and rocks. Second, the pre-service teachers were able to gain confidence after the geological field trip. This reason is interpreted as the fact that they were able to gain confidence in geological exploration by exploring and experiencing the sites of the Geopark for each group.

• Journal of The Korean Association For Science Education
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• v.43 no.6
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• pp.549-562
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• 2023

The current society is in the VUCA era, where various risks produced by humans are spread along with the development of science and technology. There is a need to increase the level of risk literacy of citizens to strengthen their daily preparedness to respond to these risks. For this on, it is necessary to reconsider the role of science education so that risks can be perceived and responded to scientifically and objectively. Accordingly, in order to investigate the role of science education in a risk society, this study reviewed the history of risk perception and response related to science and analyzed its characteristics. In this process, perception and response to risks arising from blood pressure were analyzed in three contexts (historical context, curriculum context, textbook context). For historical context, journals registered in SCIE were selected as research subjects among journals where research related to the history of knowledge of the heart and cardiovascular system was conducted. Papers with the keywords 'hypertension' and 'history' were selected from the journals, and changes in perception and responses related to blood pressure were compared and analyzed by period. The curriculum context is analyzed from the 1st national curriculum to the 2022 revised curriculum, and content elements and achievement standard related to blood pressure were compared and analyzed. It was confirmed that risks arising from blood pressure were not included from the 1st to the 6th national curriculum, and that risks arising from blood pressure were included from the 7th national curriculum (excluding the 2009 revised curriculum). For the textbook context, the 7th national curriculum BiologyⅠ, the 2015 revised curriculum Life ScienceⅠ, and Health were selected, and through text mining, keywords that representing curriculums and textbooks were selected, and the presentation of risk perception and response was analyzed based on the keywords. And by analyzing the figures and tables presented in the textbook, the characteristics of risk perception and risk response were derived. This study is meaningful in that it was able to confirm the role of risk perception and response in science education.

• Korean Journal of Agricultural and Forest Meteorology
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• v.25 no.4
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• pp.436-445
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• 2023

Methane (CH₄) emissions from rice paddies are mainly observed using the closed chamber method or the eddy covariance method. In this study, a new observation technique combining a portable gas analyzer (Model LI-7810, LI-COR, Inc., USA) and an automatic opening/closing chamber (Model Smart Chamber, LI-COR, Inc., USA) was introduced based on the strengths and weaknesses of the existing measurement methods. A cylindrical collar was manufactured according to the maximum growth height of rice and used as an auxiliary measurement tool. All types of measured data can be monitored in real time, and CH₄ flux is also calculated simultaneously during the measurement. After the measurement is completed, all the related data can be checked using the software called 'SoilFluxPro'. The biggest advantage of the new observation technique is that time-series changes in greenhouse gas concentrations can be immediately confirmed in the field. It can also be applied to small areas with various treatment conditions, and it is simpler to use and requires less effort for installation and maintenance than the eddy covariance system. However, there are also disadvantages in that the observation system is still expensive, requires specialized knowledge to operate, and requires a lot of manpower to install multiple collars in various observation areas and travel around them to take measurements. It is expected that the new observation technique can make a significant contribution to understanding the CH₄ emission pathways from rice paddies and quantifying the emissions from those pathways.

• Journal of The Korean Association For Science Education
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• v.43 no.6
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• pp.495-507
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• 2023

Teachers often encounter challenges in supporting students with question generation and the development of investigation plans in sensemaking activities. A primary challenge stems from the ambiguity surrounding how students apply their conceptual understandings in this process. This study aims to explore how students apply their conceptual understandings to generate questions and design investigation processes in a sensemaking activity. Two types of student group activities were identified and examined for comparison: One focused on designing a process to achieve the goal of sensemaking, and the other focused on following the step-by-step scientific inquiry procedures. The design of investigation process in each group was concretized with epistemic criteria used for evaluating the designs. The students' use of conceptual understandings in discussions around each was then examined. The findings reveal three epistemic criteria employed in generating questions and designing investigation processes. First, the students examined the interestingness of natural phenomena, using their conceptual understandings of the structure and function of entities within natural phenomena to identify a target phenomenon. This process involved verifying their existing knowledge to determine the need for new understanding. The second criterion was the feasibility of investigating specific variables with the given resources. Here, the students relied on their conceptual understandings of the structure and function of entities corresponding to each variable to assess whether each variable could be investigated. The third epistemic criterion involved examining whether the factors of target phenomena expressed in everyday terms could be translated into observable variables capable of explaining the phenomena. Conceptual understandings related to the function of entities were used to translate everyday expressions into observable variables and vice versa. The students' conceptual understanding of a comprehensive mechanism was used to connect the elements of the phenomenon and use the elements as potential factors to explain the target phenomenon. In the case where the students focused on carrying out step-by-step procedures, data collection feasibility was the sole epistemic criterion guiding the design. This study contributes to elucidating how the process of a sensemaking activity can be developed in the science classroom and developing conceptual supports for designing sensemaking activities that align with students' perspectives.