• 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 Daesoon Academy of Sciences
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• v.23
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• pp.241-292
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• 2014

This article as an attempt to analyze Jin-beop-joo(眞法呪, incantation of true law) and the view of Yang-wui Sangje(兩位上帝, Sangje in two Godship) corresponds to the second preliminary work prior to the research on the view of Sangje in Daesoonjinrihoe. The points of this article are as follows: First, Jin-beop-joo and 15 Godship(神位) based hereupon are one of the most essential elements comprising the view of Sangje in Daesoonjinrihoe. Since the other Jeungsan line religious orders except Daesoonjinrihoe does not use 15 Godship in explaining and understanding Jeungsan, this fact should be regarded as an important characteristic of Daesoonjinrihoe. Second, 15 Godship is the important installation to assemble Sangje and the other gods in the same place. In Buddhism temples and China-Taoism temples, the gods each are placed in a separate palace. Whereas Sangje and the gods are concentrated in the same place, Yound-Dae(靈臺) which is the shrine of Daesoonjinrihoe. This fact shows Sangje takes the reins to the gods visually. 15 Godship facilitates that system. Third, the number 15 of 15 Godship symbolizes the natural laws of the cosmos. Thus the shrine of Daesoonjinrihoe implies the law of universe emblematically. Forth, 15 Godship shows that the Highest God in Daesoonjinrihoe are located in the middle of the functional gods ruling over nature like mountain, sea, season, the Great Dipper, and Taoistic or Buddhistic gods like Ok-hwang Sangje(玉皇上帝, The Great Jade Emperor), Seoga-Yeorae(釋迦如來, Tathāgata Buddha), Kwan-seong-Jegoon(關聖帝君, Holy god Guan Yu), along with various envoys and ancestral gods. Besides, considering the fact that the majority of 15 Godship consists of the Eastern deities, it verifies the view of Sangje in Daesoonjinrihoe is built in the Eastern religions. Fifth, whereas the other Jeungsan line religious orders have a tendency of understanding Jeungsan as Ok-hwang Sangje, Daesoonjinrihoe worships Jeungsan as Gu-cheon Sangje(九天上帝), not as Ok-hwang Sangje. This accords with the following fact; Jeungsan is the highest ruling entity in Gu-cheon, whereas in Jinbeonju, which was handed down from Jeungsan, the highest ruling entitiy in Gu-cheon is expressed as a different being from Ok-hwang Sangje. Sixth, Daesoonjinrihoe understands Sangje as the form of two Godship, Yang-wui Sangje, which are Gu-cheon Sangje and Ok-hwang Sangje. Judging from the form of salutation, the status of these two Sangjes are the same. Yet, the object of belief is Gu-cheon Sangje as the highest God, while Ok-hwang Sangje is stipulated as the one who has wielded a true law succeeding to the Gu-cheon Sangje's will. The religious term of Yang-wui Sangje don't imply meaning Gu-cheon Sangje and Ok-hwang Sangje are the same rank. Yang-wui Sangje is the term expresses Sangje in two Godship and involves the orthodox heritage of Daesoonjinrihoe. Along with An Introduction to the Study of the Outlook on the Highest Ruling Entity in Daesoonjinrihoe (I), this article is written, while giving a thought to construct the religiography on the highest God in Daesoonjinrihoe. I hope this article accompanied with the previous one, can be contributed to the fertilization of the soil in the field of Daesoon religious studies.

• Journal of the Korean Society of Food Culture
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• v.1 no.3
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• pp.183-196
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• 1986

This study was designed to be link in the chain of the investigation on daily life and consciousness of longevous people in Korea, and to investigate the social life and daily life habit in the past of longevous people. The social life and daily life habit were surveyed on 379 subjects (male 121, female 258) of the aged who were above 80 years of age, from June to November in 1985. 1. 'Generally regular' in the rising time and bedtime between 40 and 60 years of longevous people had the highest figures of 81.8% and 63.1%, respectively. The longevous peoples of 59.4% got up by before 6 a.m., and 61.3% of these aged went to bed from 9 to 11 p.m. But there was no significant difference between male and female. 2. Of the occupation engaged in the longest term of longevous people, the self-management (86.3%) included farming, fishing and household affairs was the highest, whereas administrative position, small-scale management and white-collar worker were only 0.8%, 0.8% and 1.8%, respectively. Therefore, their work involved mainly physical labor (heavy 48.5%, light 47.2%), and mental work was only 2.8% of longevous people. It is believed that this fact was deeply related to the educational degree of them. 3. The longevous people of 58.3% retired from the occupation and household affairs abover 70 years of age, and especially 24.3% of them is including the aged above 80 years of age. 4. The longevous people of 57.2% were shared the role in the home after retirement from the occupation and household affairs, whereas 35.9% of them didn't share. Of the way in killing time in case having no role in the home, 'at home'(50.0%) was the highest, and decreased in the order of 'old people's home' (30.9%), 'ill in bed' (10.3%) and 'asylum for the aged' (8.8%). 5. The acquaintance frequency before retirement from the occupation and household affairs of longevous people showed in the order of 'wide' (38.5%), 'common' (38.0%) and 'narrow' (19.0%), and 56.5% of them had the acquaintance after retirement. 6. Only the longevous people of 38.5% had the hobby and recreation activities of 'more than once' after retirement from the occupation and household affairs, but 53.0% of them was none. Of the kinds of hobby and/or recreation, 'TV-watching' (79.2%) was the highest, and decreased in the order of 'talking with grandchild' (54.2 %), 'working at home' (35.4%), 'religion' (25.0%) and 'chess etc.' (18.1%).

• Korean Journal of Heritage: History & Science
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• v.50 no.4
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• pp.4-19
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• 2017

Kim Jeong-gi (pen-name: Changsan, Mar. 31, 1930 - Aug. 26, 2015) made a major breakthrough in the history of cultural property excavation in Korea: In 1959, he began to develop an interest in cultural heritage after starting work as an employee of the National Museum of Korea. For about thirty years until he retired from the National Research Institute of Cultural Heritage in 1987, he devoted his life to the excavation of our country's historical relics and artifacts and compiled countless data about them. He continued striving to identify the unique value and meaning of our cultural heritage in universities and excavation organizations until he passed away in 2015. Changsan spearheaded all of Korea's monumental archeological excavations and research. He is widely known at home and abroad as a scholar of Korean archeology, particularly in the early years of its existence as an academic discipline. As such, he has had a considerable influence on the development of Korean archeology. Although his multiple activities and roles are meaningful in terms of the country's archaeological history, there are limits to his contributions nevertheless. The Deoksugung Palace period (1955-1972), when the National Museum of Korea was situated in Deoksugung Palace, is considered to be a time of great significance for Korean archeology, as relics with diverse characteristics were researched during this period. Changsan actively participated in archeological surveys of prehistoric shell mounds and dwellings, conducted surveys of historical relics, measured many historical sites, and took charge of photographing and drawing such relics. He put to good use all the excavation techniques that he had learned in Japan, while his countrywide archaeological surveys are highly regarded in terms of academic history as well. What particularly sets his perspectives apart in archaeological terms is the fact that he raised the possibility of underwater tombs in ancient times, and also coined the term "Haemi Culture" as part of a theory of local culture aimed at furthering understanding of Bronze Age cultures in Korea. His input was simply breathtaking. In 1969, the National Research Institute of Cultural Heritage (NRICH) was founded and Changsan was appointed as its head. Despite the many difficulties he faced in running the institute with limited financial and human resources, he gave everything he had to research and field studies of the brilliant cultural heritages that Korea has preserved for so long. Changsan succeeded in restoring Bulguksa Temple, and followed this up with the successful excavation of the Cheonmachong Tomb and the Hwangnamdaechong Tomb in Gyeongju. He then explored the Hwangnyongsa Temple site, Bunhwangsa Temple, and the Mireuksa Temple site in order to systematically evaluate the Buddhist culture and structures of the Three Kingdoms Period. We can safely say that the large excavation projects that he organized and carried out at that time not only laid the foundations for Korean archeology but also made significant contributions to studies in related fields. Above all, in terms of the developmental process of Korean archeology, the achievements he generated with his exceptional passion during the period are almost too numerous to mention, but they include his systematization of various excavation methods, cultivation of archaeologists, popularization of archeological excavations, formalization of survey records, and promotion of data disclosure. On the other hand, although this "Excavation King" devoted himself to excavations, kept precise records, and paid keen attention to every detail, he failed to overcome the limitations of his era in the process of defining the nature of cultural remains and interpreting historical sites and structures. Despite his many roles in Korean archeology, the fact that he left behind a controversy over the identity of the occupant of the Hwangnamdaechong Tomb remains a sore spot in his otherwise perfect reputation.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.29 no.3
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• pp.106-115
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• 2011

This study, based on (edited in 18th century), analysed the landscape system and cultural landscape elements of Yuhoidang(Hageowon 何去園) Garden in Musu-dong, Daejeon, and the findings are as in the following. YuHoidang(Gwon Yijin 權以鎭) managed Hageowon Garden in Musu-dong, located on the southern branch of Mt. Bomun, to realize his utopia. The completion of Hageowon Garden was only possible due to his installation of a variety of facilities in family gravesite on the hill behind his house: Shimyoso(Samgeunjeongsa 三近精舍, in 1707), Naboji(納汚池, in 1713), Banhwanwon(in 1714) and expended exterior space(in 1727). With regard to the landscape system of the village, the main range of mountains consists of Mt. Daedun, Mt. Odae and Mt. Bomun. The main high mountain of the three is Mt. Bomun, where 'Blue Dragon' hill branches off on the east side(Eungbong), 'White Tiger' in the west(Cheongeun and Sajeong) and Ansan(inner mountain) in the south. The landscape system is featured by 'mountains in back and rivers in front'. The river in the south-west, with its source in Mt. Juryun is called as the 'Stream of outer perfect spot', while the 'Stream of inner perfect spot' rises from Eungbong, passing through the east part of the village into the south-western direction. Banhwanwon Garden(盤桓園) was created with the stream in the east and natural bedrocks, and its landscape elements includes Naboji, Hwalsudam, Gosudae, Sumi Waterfall, Dogyeong(path of peach trees), Odeeokdae(platform with persimmon trees), Maeryong(Japanese apricot tree), springs and observatories. An expanded version of Banhwanwon was Hageowon garden, where a series of 'water-trees-stone' including streams, four ponds, five observation platforms, three bamboo forests and Chukgyeongwon(縮景園) of an artificial hill gives the origin forest a scenic atmosphere. When it comes to semantics landscape elements, there are (1) Yuhoidang to cherish the memory of a deceased parents, (2) Naboji for family unification, (3) Gosudae to keep fidelity, (4) Odeokdae to collect virtue and wisdom, (5) Sumi Waterfall to aspire to be a man of noble character, (6) Yocheondae for auspicious life, (7) Sumanheon and Gigungjae to be in pursuit of hermitic life, (8) Hwalsudam for development of family and study, (9) Mongjeong to repay favor of ancestors, (10) Seokgasan, a symbol of secluded life, (11) Hageowon to enjoy guarding graves in retired life. The spatial composition of Hageowon was realized through (1) Yuhoidang's inside gardens(Naboji, Jucheondang, Odeokdae, Dogyeong, Back yard garden and others) (2) Sumanheon(收漫軒) Byeolup or Yuhoidang's back yard gardens (Seokyeonji, Yocheondae, Sumanheon, Baegyeongdae, Amseokwon and others) (3) Chukgyeongwon of the artificial hill(which is also the east garden of Sumanheon, being composed of Hwalsudam, Sumi Waterfall and Gasan or 12 mountaintops) (4) the scenic spots for unifying Confucianism, Buddhism and Taoism are Cemetry garden in the back hill of the village, the temple of Yeogyeongam, Sansinkak(ancestral ritual place of folk religion) and Geoeopjae(family school). On top of that, Chagyeongwon Garden(借景園) commands a panoramic distant view of nature's changing beauty through the seasons.