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

• Korean Institute of Interior Design Journal
• /
• v.24 no.3
• /
• pp.176-185
• /
• 2015

Senior citizens' new life style has appeared according to the massive retirement of the baby boom generation since 2010. Consequently, Senior Welfare Centers, the provider of elderly leisure programs, has been asked for the programs and spaces which are able to meet the changing life style of the elderly. This study focuses on the survey for current status of leisure programs in accordance with the changing life style and on the investigation for sensible usage of space in senior welfare centers in Gwangju Metropolitan city. The result shows the portion of the programs which every center provides is quite different according to the life style. The program types for challenge and utility are provided 192 times a week and the program types for health and sociality 133 times a week. Both types shows high frequency of supply and use of the program especially 85 times of information-oriented education, 64 times of musical instruments, and 42 times of foreign language are supplied vividly. On the contrary, the program types for fashion and self-management and the program types for volunteer work and achievement are insufficient, so It should be reconsidered to establish the programs and to supply the space for the program from now on. The current status for spatial usage shows that most of the centers share a space for several programs. It means that the space of the Senior Welfare Center is limited and various programs should be run in the narrow space. High frequency programs like the program types for challenge and utility secure sufficient spaces not to miscarry the use for the programs. The center of case B has well equipped and large space and provides proper space for each programs to meet the demand of the senior citizens. Like these, Senior Welfare Centers in Gwangju Metropolitan city have supported Senior citizens' Life Style by supplying various leisure programs to meet the demand for it. This research could be used as the basis for the programs about the spatial utilization in accordance with various future life style of Senior citizens'.

• Research in Community and Public Health Nursing
• /
• v.14 no.1
• /
• pp.144-156
• /
• 2003

This study was conducted to investigate the relationship between the self-esteem, social support and health promoting lifestyle of the elderly in a community. The sample consisted of 147 elderly, and data were collected from September 1 to October 15, 2001. The instrument of this study was a structured questionnaire including Health Promoting Lifestyle (47 items), Social Support(18 items), Self-Esteem(10 items), Socio-demographic Characteristics. Analysis of the data was done by use of descriptive statistics, ANOVA, Pearson Correlation Coefficient. The results of this study are as follows: 1. The degrees of self-esteem of the elderly were mean score $25{\pm}2.98$ points, socio-demographic characteristics containing meaningful difference with self-esteem was not significant. 2. The degrees of social support by elderly were mean score $55.03{\pm}9.60$ points and social support according to the socio-demographic characteristics showed meaning difference in family structure $\ulcorner$with off spring$\lrcorner$ (F=8.50, p=.000), health status $\ulcorner$good$\lrcorner$ (t=2.19, p=.030), smoking $\ulcorner$below 1 packet daily$\lrcorner$ (F=4.88 p=.009). 3. The degrees of health enhancing lifestyle by elderly were mean score $113.61{\pm}20.12$ points and health enhancing lifestyle according to the socio-demographic characteristics showed meaning difference in education level $\ulcorner$middle school and above$\lrcorner$ (F=6.37 p=.002), occupation before retirement $\ulcorner$profession, technician, employee of company, education$\lrcorner$ (F=5.00, p=.003), health status $\ulcorner$good$\lrcorner$ (t=3.14, p=0.002), exercise $\ulcorner$weekly 2-3$\lrcorner$ (F=4.31, p=.006), drinking $\ulcorner$weekly 1$\lrcorner$ (F=2.74, p= .046). 4. The item mean score of personal relationship support field in health enhancing lifestyle were $2.90{\pm}.60$ points. item mean scores of exercise and nutrition were $2.26{\pm}.39$ points, item mean scores of stress managing field were $2.25{\pm}.49$ points, item mean scores of health responsible field were $2.14{\pm}.61$ points. 5. The relationship between self-esteem and health enhancing lifestyle revealed a significant correlation(r=.169. p=.041), but self-esteem and social support, showed no significant correlation, and health enhancing lifestyle and social support, revealed a significant correlation(r=.654, p=.001).

• Korean Chemical Engineering Research
• /
• v.60 no.4
• /
• pp.492-498
• /
• 2022

Process control systems used in most domestic petrochemical corporates today are based on the Windows platforms. As technology leans toward opened environment, the exposure risk of control systems is increasing. However, not many companies are preparing for various cyberattacks due to lack of awareness and misunderstanding of cyber intrusion. This study investigated the extent of how much exposed the petrochemical process control system is to security threats and suggested practical measures to reduce OT cybersecurity vulnerabilities. To identify the cyber threat status of process control systems, vulnerabilities of the Windows platform, a principal cyber threat factor, have been analyzed. For research, three major DCS providers in Korea and the discontinuation of Windows platform of 635 control systems were investigated. It was confirmed that 78% of the survey subjects were still operating in the discontinued windows platforms, and those process control systems were operated in a state vulnerable to cyber intrusions. In order to actively cope with these cyber threats, legal regulations such as designation of critical infrastructure for major petrochemical facilities which is implemented in advanced countries such as the United States are needed. Additionally, it is necessary to take the initiative in eradicating security threats to the process control systems by aggressively introducing security solutions provided from existing DCS suppliers. This paper was submitted to Professor Ko JaeWook's retirement anniversary issue.

• 한국노년학
• /
• v.31 no.4
• /
• pp.1119-1134
• /
• 2011

The purpose of this study is firstly to understand socio-demographic and health characteristics and economic characteristics of elderly single households aged over 60 and secondly to examine the relations between these factors and level of life satisfaction, especially differentiated relations by income level. We used the data drawn from third KREIS (Korean Retirement and Income Study) surveyed by National Pension Research Institute. The statistical methods used for the analyses were t-test, X², multiple regression analysis. For the whole sample, the results showed that the life satisfaction is positively related to higher income, better physical and emotional health status and having a religion. When we conducted the regression on two groups, the religion and income level were no longer significant factors. On the other hand, being a woman and enjoying good health contributed to life satisfaction for lower-income group while having a job and enjoying good health played a positive role in life satisfaction for higher-income group.

• The Journal of the Convergence on Culture Technology
• /
• v.10 no.2
• /
• pp.1-10
• /
• 2024

The purpose of this study is to explore the direction of elderly education in the age of science and technology. The research contents to achieve the research purpose are, first, to examine the current status of elderly education, and second, to suggest the direction of elderly education in the age of science and technology. Due to the current status of education for the elderly, education for the elderly continues to change and develop, and various programs and activities are provided to help the elderly enjoy a richer retirement life. According to the survey report on the elderly, 11.9% of all elderly people participate in learning activities. Senior welfare centers accounted for the largest number of institutions conducting learning activities for elderly education learning activities participants at 35.5%. First, in the direction of elderly education in the age of science and technology, education on the use of digital technology and information is necessary in the composition of elderly education contents. Second, in the case of elderly education methods, customized elderly education methods are needed. Third, in the case of operating elderly education institutions, specialized education centers for elderly education must be further strengthened and supported. The international community is already forming a consensus that the establishment of new social systems and financial investment due to the increase in the elderly population should be considered a new growth engine rather than a social crisis. Although there is a burden on the social security sector due to the increase in the elderly population, there is a shift in the direction of recognizing the potential capabilities and experiences of the elderly and returning them to social resources. Elderly education in the age of science and technology needs to change to a direction that can build a healthy and progressive society in the future.

• Korean Journal of Culture and Social Issue
• /
• v.15 no.2
• /
• pp.291-318
• /
• 2009

The purpose of this study was to find out the impact of psycho-social factors (social relationship and personal) as well as illness history and economic status on physical health and subjective well-being among the retired Koreans elderly. Data were collected from 1,315 elders (mean age = 72.70yrs) residing in Seoul and Chuncheon regional area via interviews(Time 1), and them were re-interviewed two year later(Time 2). Multiple regression analyses indicated that the retired elders' illness history, economic status, marital satisfaction, fulfillment of self-esteem need, drinking behavior, positive affectivity, negative affectivity and physical health to predict their subjective well-being at Time 1(R²=.705). The retired elders' economic status, marital satisfaction, positive affectivity, negative affectivity and physical health to predict their subjective well-being at Time 2(R²=.418). The retired elders' illness history, economic status, expectations for one's offspring, drinking behavior and subjective well-being to predict their physical health at Time 1(R²=.364). And the retired elders' illness history, economic status, marital satisfaction, positive affectivity and negative affectivity to predict their physical health at Time 2(R²=.265). In case of retired elderly, suggested for the psycho-social determenants of subjective well-being and physical health by occupational classification. The implications of this study and the suggestions for furture study were discussed.

• 한국노년학
• /
• v.37 no.2
• /
• pp.281-291
• /
• 2017

The present study aimed to investigate the rate of unmet healthcare needs for elderly over the age of 65 years, as well as analyze the relevance between employment status and unmet healthcare needs due to financial reasons. With regard to the study method, a logistic regression analysis was performed to investigate the correlation between employment status and unmet healthcare needs due to financial reasons, targeting 5,528 subjects over the age of 65 years. The results showed that the rate of unmet healthcare needs was 18.9%, in which the rate of unmet healthcare needs due to financial reason was 8.1%. The rate of unmet health needs was higher for temporary workers(ORs=1.75) than for retirement workers. However, the rate of unmet healthcare needs caused by financial reasons was higher among day workers(ORs=1.92). In conclusion, in order to prevent unmet healthcare needs for senior Korean patients, it is necessary to not only improve the income security system for the elderly, but also improve the occupational form and level of income of these economically active citizens, considering the increase in average life expectancy. Moreover, it is also necessary to reinforce health insurance coverage systems for settling medical expenses.

• Journal of architectural history
• /
• v.1 no.1 s.1
• /
• pp.68-87
• /
• 1992

This study is the conditions of location according to formed the times in the clan village. The results of this study are as follows ; 1. in the 15th century, the characterestics of the village established residencial place where mountain stream flowed surrounded by the mountain and deep in the mountains with superior quality land. That's because Sa-dae-bu put equal importance on beautiful scenery and practical benefit for living. Stream House provided economical foundation for Sa-dae-bu to be able to keep confucial manners by putting limit their economic status to small medium sized land owner. Topographical condition such as valley or hollow separated from the exterior maintained unification of consanguineous village in self sufficient farming society and held on to independent territory against external to be able to stay away from turbulent days so that they formed residential area of Sa-dae-bu clan. And the valley where flowed clean water was considered as the connection of continuous place where distinctiveness of form in each curve and and factor of calm and dynamic scenery of the clean stream. Scholars in the middle of Chosun Dynasty located in the utopia as place for confucious retirement to study, a place for refinement by combination with the nature or as a way of spacial practice based on Confucious view of nature. 2. in the 16th-l7th century, Most of existing consanguineous villages adopt deep in the mountains for refuge. at that place, upward rank was established by settlement of the ancestor who entered in the village first, the principal was placed in the center of the village and since descendants became numerous, it was serialized as the space of descendants. So, it was arranged in the order of social rank. Most of the villages showed development step by step started from precaution by apperance of the mountain to the lower part. It's because the topography of valley around the village worked as the natural hedge against external force and genealogy of the clan, regularity of social status, order of entrance into the village were reflected into residencial destribution. Also, order of the rank coincided with the one of aspects on geomancy. Genealogical rank within the village represented spacial rank. Houses of descendants and branch families were placed lower than the principal which showed worship to the principal. 3. In 18th century after, as the village was settled nearby cultivated land considering economical loss caused by long distance between residencial area and cultivated land, direction of sect followed by development of village expanded from the front part of the village to the rear part. The principal that was poped out to the front presented frontage over exterior. Therefore, residencial area of branch families expanded to the rear starting from the principal. This represented a slice of social structure at that time. after 18th century, spirit was percieved superior over material, After then, development of cultivation and expantion of land created difference of economic strength within one village. In order to maintain and show off the status of Yang-ban, economic power of indigenous land owner became fundamental, so, sense to worship and to keep the principal became weak eventually. Taking advantage of that situation, residencial area of branch family expanded to the rear part of the principal which showed dual disposition conflicted with each other. However, these clan rules were destroyed and new rules were created after 18th century because of the situation and consciousness at that time.

• Korean Journal of Social Welfare
• /
• v.56 no.3
• /
• pp.5-35
• /
• 2004

This research is about the change of the occupation and the income of the subscriber of the medical expenditure due to the economic influence on them. The data of this study are based on 4,215 of medical cost payers among respondents of the survey on "Health and Retirement", which was the fourth additional research of Korea Labor and Income Panel Survey. The main findings of this study are as follows: First, the average medical cost is 5.5% of the income. The ratio of the medical cost to an earned income is highly different between low-income group and high income group. For the low income group, the medical cost reaches up to 1/3 of the total family income. That proves that the medical cost si a heavy burden on them. The group with the high medical expenditure seems to be supported by their own private property and other family members whenever it is needed. But it doesn't show the exact sources of the property, which includes the fund from the interests and real estates. On the other hand, only 14.4% of the subscribers changed their job status on the 5th year, and 85.6% of those kept their job status until the 5th year from the 4th year. This shows that the amount of the medical cost could be the important factor for them to change their job; for example, it is crucial whether the medical expenditure is over the average rate or not. Furthermore, the change of the occupation caused by the medical cost has the negative influence on the gross income. It makes the economic conditions of the family get worse. Therefore, the health insurance in Korea is lack of the compensational function, which substitutes the family income reduced by the change of the job status due to the high medical cost.