• Journal of the Korean Society of Food Culture
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• v.33 no.2
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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.

• Korea Journal of Hospital Management
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• v.15 no.2
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• pp.1-14
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• 2010

This study tried to analyze about the investment effects on the spent capital and possessed tangible assets of some hospitals during their hospital management. For this analysis purpose, this study used the financial data of 100 hospitals which presented their financial statements to an finance-information company from 2004 to 2006. The analysis was done with PEFR(Percentage of External Funds Required) and Tangible Asset. The FEPR considered the retained interior fund relating to the investment types in the hospital industry. And the Tangible Asset was related to the possession condition of facilities and equipment. The EBIT rate(Earnings before interest and tax to sales) meaning the management performance and tangible asset turnover were used as the measured variables of investment effect. As the result of data analysis, it was identified that the tangible asset like the hospitals's facilities and equipment was not an agent significantly to influence on the management performance(EBIT rate), the eventual goal of hospital management. But, it was identified that there was some differences tangible asset turnover according to each hospital's main characteristics. And at targeting the all sample hospitals, it was found that the management performance(EBIT rate) had some significant effect on the retained earnings rate, a part of source of PEFR.

• Korean journal of food and cookery science
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• v.22 no.3 s.93
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• pp.355-362
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• 2006

The purpose of this study was to investigate the influences of tangible clues on university students' perceived risks and satisfaction at family-restaurants in Seoul. The performances of 3 tangible clues(physical evidence, employee, service process) negatively influenced the student's perceived risks. This result indicated that tangible clues can reduce the negative characteristics of service (intangibility, inseparability, perishability and variability) toward student customers at family restaurants. Meanwhile, financial risk, performance risk and social risk negatively influenced their overall satisfaction. Performance risk had the strongest negative influence on student customers' overall satisfaction, indicating that university students were much more interested in performance and utility about menu, food and service quality than in other factors at family restaurants. As a result, food-service corporations need to manage suitably various tangible clues as an important marketing strategy to diminish their customers' perceived risk and raise their satisfaction.

• Journal of Digital Convergence
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• v.18 no.3
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• pp.341-348
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• 2020

This study is a basic research towards diffusion of discourse regarding TUI-based experience exhibition. In that purpose this study tries to find out the development type of children's experience exhibition using TUI by analyzing children's experience exhibition phenomena that are changing in digital environment. For the sake of this research, cases of experience exhibitions were analyzed and characteristics were derived based on TUI(Tangible User Interface) and on the types of tangibles. As results of this study, TUI elements were found in the order of interactive planes, connection of bits and atoms, and environmental media and Tangibles were ranked in the order of stuff, planes, devices, and space types. This fact shows that TUI is actively used in experience exhibitions where children's active participation and extended experience is necessary.

• Journal of the Korean Society for Railway
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• v.18 no.1
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• pp.81-86
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• 2015

Assets are an essential part of a railway financial position and income state. The Railway industry, SOC, has characteristics of possessing vast tangible assets and incurring vast asset-related-costs. For higher liquidity and profitability, the railway industry need more active asset management. Since 2011, IFRS has its changed accounting method for tangible assets, this has subsequently affected asset management. As the railway industry has a high portion of tangible assets, the accounting method for tangible assets is very important. This paper analyzes the newly adopted accounting method for tangible assets and proposes LCC for effective asset management.

• Journal of People, Plants, and Environment
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• v.24 no.6
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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.

• Science of Emotion and Sensibility
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• v.15 no.4
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• pp.553-564
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• 2012

Tangible user interfaces have been developed in the area of Human-Computer Interaction for the last decades, however, the applied domains recently have been extended into the product design and interactive art. Tangible User Interfaces are the combination of digital information and physical objects or environments, thus they provide tangible and intuitive interaction as input and output devices, often combined with Augmented Reality. The research developed a design guideline for tangible user interfaces based on key properties of tangible user interfaces defined previously in five representative research: Tangible Interaction, Intuitiveness and Convenience, Expressive Representation, Context-aware and Spatial Interaction, and Social Interaction. Using the guideline emphasizing user interaction, this research evaluated installation in a science museum in terms of the applied characteristics of tangible user interfaces. The selected 15 installations which were evaluated are to educate visitors for science by emphasizing manipulation and experience of interfaces in those installations. According to the input devices, they are categorized into four Types. TUI properties in Type 3 installation, which uses body motions for interaction, shows the highest score, where items for context-aware and spatial interaction were highly rated. The context-aware and spatial interaction have been recently emphasized as extended properties of tangible user interfaces. The major type of installation in the science museum is equipped with buttons and joysticks for physical manipulation, thus multimodal interfaces utilizing visual, aural, tactile senses etc need to be developed to provide more innovative interaction. Further, more installation need to be reconfigurable for embodied interaction between users and the interactive space. The proposed design guideline can specify the characteristics of tangible user interfaces, thus this research can be a basis for the development and application of installation involving more TUI properties in future.

• Management & Information Systems Review
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• v.34 no.3
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• pp.179-196
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• 2015

The purpose of this study is to examine the influence of variable cash compensation depending on short-term performances instead of stock compensation for the executives on the investment in tangible assets, investment and R&D, and profit reconciliation. The detailed objectives of the study include, first, to examine the influence of the cash compensation on investment in tangible assets and profit reconciliation depending on the characteristics of the company and, second, to examine the influence of cash compensation on the profit reconciliation of the investment in R&D depending on the characteristics of the company. The results of the analysis in this study can be summarized as follows; Firstly, the result of the positive analysis, as the compensation for the executives increased, by the characteristics of the companies conducted on the significant 'positive' (+) on the investment in R&D and the profits reconciliation showed that the high tech industry and the share ratio of the executives did not show a significant result, while the debt ratio showed a significantly positive result. Secondly, the result of the positive analysis, as the compensation for the executives increased, by the characteristics of the companieson the significant 'positive' (+) of the investment in tangible assets and reconciliation of profits showed that the high-tech industry did not show a significant result, while the hypothesis on the share ratio of the executives and the hypothesis on the debt ratio showed results that are significantly positive as expected. In other words, it can help Korean companies, which have to investment in R&D and tangible assets to increase their competitiveness and promote future growth dynamics, to design a manager compensation system that is appropriate for our country to support efficient investment decision-making.

• Korean Institute of Interior Design Journal
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• v.16 no.2 s.61
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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.

• The Journal of the Korea Contents Association
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• v.8 no.7
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• pp.9-16
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• 2008

The design and implementation of the interaction for tangible user interfaces require in-depth knowledge in many different disciplines, such as device control, sensing and calibrating devices, interaction design, low-level programming, and performance tuning. Many trial and error iterations are needed to determine the proper combination of the interaction techniques while using available interaction devices and considering the characteristics of contents. As a result, it takes too much effort and time to achieve maximum usability. This paper introduces a tangible user-interface platform, which is fabricated using various hardware devices and an XML-based authoring tool, which is developed in order to relieve content creators of the burden of the above difficulties. Finally, we demonstrate our work by illustrating some example contents.