• Journal of Korea Society of Industrial Information Systems
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• v.8 no.3
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• pp.51-60
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• 2003

In the radical char]go of the business environments that the existing facilities can not guarantee the business-frosts anymore, enterprises have been importing ERP system. In Korea, Sam-sung Electronics did it for the first tin in the latter half of 1994 and other enterprises succeeded. Currently, government and public enterprises as well as most of the large enterprises are employing ERP system to sharpen the competitiveness and to win the business transparency. On the other hand, it is harder for small and medium enterprises shaded by the large enterprises to be well-equipped with information system such as ERP, because they have already suffered from chronic financial difficulties and shortage of many resources. Most of all, they prefer the short-term project that does not need much tine for them to make decisions and to carry out fully. Grounded on the above factors, in this work, I suggest the suitable ERP model for the small and medium enterprises and the successful importing process of ERP, which is derived from the previous researches made by other masters' thesis. If necessary information and human resources are interchanged pertinently between local education institute and small and medium enterprise, the latter could not only deal with the confronted difficulties successfully inside and outside but attain the goal of being proficient in up-to-minute high technology. Besides, giving the students the opportunity of researching into the practice of the business they have not ever known, local universities could help their students accumulate knowledges and acquire ideas which could not be achieved in pure academic studies. When the above-mentioned procedure is over, the students might get the intellectual faculty to ponder on the future more concretely and enter a profession more carefully. In the result, we would raise up the percentage of the employment among the graduates. And active participation of university professors is the last important factor that assists the small and medium enterprises for introducing ERP system successfully. Their scholarly attainments play an important role in strengthening local economy and make the business competitiveness balanced between the capital and the local economy.

• Journal of Global Scholars of Marketing Science
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• v.8
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• pp.375-402
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• 2001

While the national economy has rapidly grown, both insufficience in indirect capital facilities of society and attempt to avoid having a logistical job as one of the so-called dirty, difficult and dangerous jobs have resulted in the leak of labor in the logistical industry. First of all, it was shown that the functional utilization level of the logistical information system had a partial effect on the logistical performance, that the reduction of logistical costs was influenced by the information system of connecting and supporting functions, and that the improvement of customer service was significantly influenced by only the supporting-function system. Second, the logistical performance was partially influenced by the linkage between logistical activities, only the customer linkage had a significant effect on the reduction of logistical costs, and the improvement of customer service was influenced by the intra-company linkage. Third, in verifying a hypothesis that the logistical information system's functional utilization level and organizational structure would interact with each other and have an effect on the logistical performance, it was shown that based on their mutual interaction at a normalized level this center's functional information system had a significant effect on the reduction of logistical costs. Fourth, in testing a hypothesis that both the linkage between logistical activities and logistical organization structure would interact with each other and would have an effect on the logistical performance, it was shown that their interaction at a normalized level was significant concerning only the reduction of logistical costs, while there was I10 its significance in the customer service. In proving a hypothesis that the linkage between logistical activities and logistical strategy patterns would interact with each other and would have an effect on the logistical performance, it was shown in a differentiated, aggressive investment one among variously patterned logistical strategies that the customer linkage had a significant effect on the reduction of logistical costs, and in the improvement of customer service that the supplier linkage had a remarkable impact. It also was shown that in case of the cost reduction and offensive control strategy, the customer linkage had a remarkable effect, and th at in the improvement of customer service the intra-company and customer linkage had a significant effect. In the marketing and customer service strategy, finally, there was no any significant influence while the customer linkage had a significant impact in the improvement of customer service. Accordingly, whether or not individual companies utilize the logistical information system's functional utilization levels well will have an effect on their logistical performance, and how their supply chain management is well-linked will affect their logistical performance.

• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.141-154
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• 2014

The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.

• Journal of the Korean Institute of Landscape Architecture
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• v.37 no.2
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• pp.90-103
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• 2009

The poem 'Kyungjusipiyung(慶州十二詠)' written by Seo, Geo-jeong(徐居正) describes sentiments felt for the ruined historical and cultural landscape of Silla's capital city, Kyungju. It differs from the existing 'Eight Sceneries(八景)' as it conveys the strong metaphorical aesthetics of ruins as the episodes and figures are sung, as well as the myths and stories related to the representative holy places of the Silla culture: Gyelim(鷄林), Banwolseong(半月城), Najeong(蘿井), Oneung(五陵), Geumosan(金鰲山), the scenic beauty of deep placeness, Poseokjeong(鮑石亭), Mooncheon(蚊川), Cheomseongdae(瞻星臺), Boonhwangsa(芬皇寺), Youngmyosa(靈妙寺) and Grave of the General Kim Yu-Sin(金庾信墓). Compared with the former "Eight Sceneries" Poems, including Seo Geojeong's 'Kyungjusipiyung', there is a difference in the content of theme recitation, as well as in structure and form, especially with the deep impression of the classical features of the meanings and acts. The sequence of theme recitation seems to be composed of more than two visual corridors visited during trips that last longer than two days. The dominant emotions expresses in this poem, through written in the spring, are regret and sadness such as 'worn', 'broken and ruined', 'old and sad', without touching on the beauty of nature and the taste for life that is found in most of the Eight Sceneries Poems. Thus, the feelings of the reciter himself, Seo, Geo-jeong, about the described sceneries and their symbolism are more greatly emphasized than the beauty of form. The characteristic aspect of his experiences of ruins expressed from 'Kyungjusipiyung' is that the experiences were, first of all, qualitative of the aura conveyed; that is, the quality omnipresent throughout the culture of Silla as reflected in the twelve historical and cultural landscapes. In this poem, the cultural ruins of the invisible dimension such as the myths and legends are described by repetition, parallelism, juxtaposition, reflection and admiration from the antiphrases, as well as the civilized ruins of the visible dimension such as the various sceneries and features of Kyungju. This seems to be characteristic of the methods by which Seo, Geo-jeong appreciates 'Silla' in the poem 'Kyungjusipiyung'. Ruins as an Aesthetic Object imply the noble pride of Seo, Geo-jeong in identifying himself with the great nature of ruins. In 'Kyungjusipiyung', the images of the ruins of Silla and Kyungju are interspersed in spite of his positive recognition of 'the village of Kyungju' based on his records. However, though the concept of ruins has a pessimistic tone connoting the road of extinction and downfall, the aspect here seems to ambivalently contain the desire to recover and revive Kyungju through the Chosun Dynasty as adominant influence on the earlier Chosun's literary tide. The aesthetics of the scenery found in Seo, Geo-jeong's 'Kyungjusipiyung' contain the strongest of metaphor and symbolism by converting the experiences of the paradoxical ruins into the value of reflective experiences.

• Resources Recycling
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• v.17 no.2
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• pp.55-62
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• 2008

Amount of waste is always generated in industrialization process and it is gradually increasing. Domestic and industrial waste in 2003 increased by 9.5 percent than that of the last year(2002), whereas the amount of construction waste increased largely by 21 percent. Recently construction waste of total waste accounts for nearly 50 percent, waste concrete and Ascon from the construction waste takes up to 73 percent. Furthermore, amount of natural materials are gradually decreasing, that is, they are not sufficient any more. Owing to these reasons, the importance of recycling construction waste has been emphasized. The use of recycling aggregate makes the disposal of construction waste easier as well as protects environment from gathering raw aggregate. Also, it has the alternative effect economizing the insufficient new natural aggregate. This study employs the cost-benefit model to analyze the economic effect of construction waste recycling of Ascon which takes relatively high part of the total waste. The cost-comparison between raw aggregate and recycling aggregate were analyzed. With the model, the economic effect of Ascon recycling in 2003 and 2004 in capital area of Korea were analysed. Cost comparison between raw aggregate and recycling aggregate were also carried out. The result showed that the economic effect of Ascon recycling increased to 0.0808 for 2004 as compared 0.0694 for 2003. We could not conclude using above data, but this result shows that the economic benefit of Ascon recycling of construction waste has increased.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.3 no.2
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• pp.65-88
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• 2008

To achieve the age of 30,000 dollars GNP, The business with speed will hold a more crucial point than the business with scale, and the mass consumption market will be transformed and changed into the niche market. Moreover, it will not be easy for the company without the peculiar and creative technology to survive in the severe competition. Under these circumstances, The innovative company which knows how to use this new paradigm will select the better position in the changing market. Innovation type SMEs are contributing in maintaining the international competitiveness of domestic economy by serving high-tech and the promotion of employment. Also, Innovation type SMEs have the most important economic leverage in our domestic economy. It's a source of the growth in domestic economy. Therefore, A lot of countries have been trying to support innovation type SMEs (with a small capital and high-tech). And many countries also try to protect and promote the innovation type SMEs. Especially the Korean government is also promoting innovation type SMEs in many ways, because the future of innovation type SMEs are not bright. This study explored the three innovative SEMs and studied 1) entrepreneur characteristics, 2) the industry environment, 3) competitive strategies, and 4) resources and capabilities of organization, which have been considered as the success factors for entrepreneurial firms. This study also holds that the characteristics of entrepreneurs is one of the most important factor to impact the success of innovative SMEs. Most of entrepreneurs have started their business with high education career and field experiences and have high intentions in developing new/high techonologies, challenging spirits, and clear vision and goals. The innovative SMEs with small kinds of products and services, narrow market, and small resources are more sensitively impacted by the environment especially. But the SMEs which entered into market early could have the comparative excellencies in their market to survive and grow in the future. They also have competitive advantages in the market using differentiation strategies by technology innovation. Technology innovation and differention strategies are one of the success factors in SMEs, They entered into the niche market using this weapons. The capabilities of changing organization to their changing environment, the open orgarnization culture, the continuous employment education, and the building the organic organization are also success factors of innovative SMEs. The SMEs with the simple organization structure can make fast decisions and operate with the autonomous and flexible ways. These only three cases will not shown successful factors of over 12,000 Innovation type SMEs in Korea and this study of Innovation type SMEs is insufficient from all aspects. But this study have many implications for the future research and the entrepreneurs ready for their business.

• Cartoon and Animation Studies
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• s.51
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• pp.181-201
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• 2018

The cartoon industry in Korea has continued to decline due to the contraction of published comics market and decrease in the number of comic books rental stores until the 2000s when it rapidly started to experience qualitative changes and quantitative growth due to the emergence of webtoon. The market size of webtoon industry, valued at 420 billion won in 2015, is expected to grow to 880.5 billion won by 2018. Notably, most cartoonists who draw cartoon strips are using digital devices and producing scripts in data, thereby overcoming the geographical, spatial and physical limitation of contents. As a result, a favorable environment for the creation of local ecosystems is generated. While the infrastructures of human resources are steadily growing by region, cartoon industries that are supported by the government policy have shown good performance combined with factors of creative infrastructures in local areas such as webtoon experience centers, webtoon campuses and webtoon creation centers, etc. Nevertheless, it is true that cartoon infrastructures are substantially based on a capital area which leads to an imbalanced structure of cartoon industry. To see the statistics, companies of offline cartoon business in Seoul and Gyeonggi Province make up 87%, except for distribution industry. In addition, companies of online cartoon business which are situated outside of Seoul and Gyeonggi Province form merely 7.5%. Studies and research on local webtoon are inadequate. The existing studies on local webtoon usually focus on its industrial and economic values, mentioning the word "local" only sometimes. Therefore, this study looked into the current status of local webtoon of the present time for the current state of local cartoon ecosystem, middle and long-term support from the government, and an alternative in the future. Main challenges include the expansion of opportunities to enjoy cartoon cultures, the independence of cartoon infrastructure, and the settlement of regionally specialized cartoon cultures. It means that, in order to enable the cartoon ecosystem to settle down in local areas, it is vital to utilize and link basic infrastructures. Furthermore, it is necessary to consider independence and autonomy beyond the limited support by the government. Finally, webtoon should be designated as a culture, which can be a new direction of the development of local webtoon. Furthermore, desirable models should be continuously researched and studied, which are suitable for each region and connect them with regional tourism, culture and art industry. It will allow the webtoon industry to soft land in the industry. Local webtoon, which is a growth engine of regions and main contents of the fourth industrial revolution, is expected to be a momentum for the decentralization of power and reindustrialization of regions.

• Journal of Nutrition and Health
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• v.49 no.2
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• pp.111-124
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• 2016

Purpose: The current study was conducted for evaluation and comparison of dietary behavior and food intake in different regions of Lao PDR. Methods: The survey was conducted on 979 people aged 40~59 years old living in 25 urban provinces and 25 rural provinces in four districts (VTE Capital-Chanthabuly, Xaysetha, VTE Province-Phonhong, and Thoulakhom) of Laos. General demographic information, health status, and dietary behavior were surveyed using a questionnaire. Results: The literacy ratio (p = 0.000), education level (p = 0.000), asset ownership level (p = 0.000), and government and private employee ratio (p = 0.000) were higher in urban subjects compared with rural subjects. The mean value of weight (p = 0.000), waist circumference (p = 0.000), and diastolic blood pressure (p = 0.009) and alcohol consumption (p = 0.000), self-rated health status (p = 0.001), and the rate of obesity (p = 0.000) were significantly higher in urban subjects compared with rural subjects. However, the rate of current smoker was significantly higher in the rural group (p = 0.023). Meals are becoming more westernized by higher frequency of eating out, consumption of fatty meat and fried or stir-fried food in urban areas compared to rural areas. Urban subjects had relatively better balanced meals compared to rural subjects whereas they consumed insufficient meals per day and consumed meals irregularly compared to rural subjects. Intake of fruit and milk was significantly higher in urban subjects compared with rural subjects. However, the intake of vegetables was significantly higher in rural areas than urban areas. Conclusion: The result of this study showed that the traditional Lao diet is being replaced by an unhealthy western dietary pattern, which may be a risk factor for increasing development of non-communicable disease (NCD) in Lao PDR. Planning of proper personalized nutritional intervention and education in each area is needed to decrease the health risks of NCD.

• Cartoon and Animation Studies
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• s.34
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• pp.317-344
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• 2014

Perspectives on the basis of arts and cultural management, this study intends to suggest improvements in core curriculums that are required in order for South Korea, a country that has initiated into the animation industry through outsourcing from big-budget animation production countries such as America and Japan, to develop its own strong base in creative animation industry. The perspectives of arts management in this context means an integration nexus between human studies, social science and management, and suggestions are as follow: First, it is crucial to understand the current trend of animation industry structure across the globe, as well as to develop the ability of co-production. Animation industry often requires technical skills, capital strength and human resources, each having equal importance. Therefore, thorough analysis of the three components in worldwide animation industry must be preceded for animation production services. To do so, collaboration with major animation creation countries is the best option and is highly encouraged, so that the national animation curriculum shall be enhanced to meet such demands and hence develop various abilities. The second is a good understanding of new-media and new-platforms. Not only the traditional distributor of animation such as television and theater, the distribution system expands its scope to a variety of online sources including pod-casts and the Internet. Under these circumstances, a deep understanding towards animation distribution system and an analysis of the new consumer channel are also of paramount importance for animation production. Third, a possibility of animation supply chain through diversified routes and media have paved the way for a possible animation production services and distribution without a mega-budget. Thus, new curriculum shall need to reinforce marketing and management aspects that will in turn help individuals to establish a self-employed creative business. Last but not least, this study further includes illustration of current curriculum of animation studies in national universities, followed by detailed suggestions for the curriculum improvements based on the above mentioned three factors. It was observed that the current curriculums have been solely focused on practical works and technical skills of animation and art studies; a four-year-course colleges that provide animation courses usually lack components of human studies, social science and management. Thus, this study proposes essential contexts of management studies that are needed for individual business and also curriculum improvements that are derived from the analysis of the current industry and the new media.

• Journal of Distribution Research
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• v.17 no.5
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• pp.129-146
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• 2012

Recently, Korea became the 7th country in the world which has got into the 20-50 clubs that means the population is 50 million and per capital income is $20,000. From the view point of the retail industry, it suggests that Korea should have its own self-sufficient market by itself. With abundant labor and increased disposable income, it made the consumer's needs change. Responding to the change, retail and F&B oriented retail malls are now starting to add culture, art and entertainment facilities in the configurations. Such complexity and variety of the shopping malls became trendy and many shopping complexes are scheduled to open in the near future across the country. Due to above reasons, it became the common trend to develop shopping complex all over the cities now. However, the history of the shopping mall in Korea is much shorter than developed countries such as America and Japan. Thereby, a lot of problems, trial and error have occurred in the process of developing and operating them. If development of shopping complex failed, it would return lots of damages to the stakeholder. Therefore, the corporations should develop the mall properly and government might support positively. In this study, we would like to propose on how all the mall should be developed and well managed and what are the ways for the vitalizing factors of the shopping complex after benchmarking other shopping mall cases. Through the case study, we realized that the most crucial factors for vitalizing shopping complex were interior design, merchandising and how well they operate the mall. In case of the failed shopping mall, developers sell each store to individual proprietors and never take care of them after they get the profit, which make it hard to have integrated marketing strategies. That causes the overall slump of the mall. Corporations developing the mall should operate it as well, so that it could be possible to make the mall consistently well managed and promoted. There is a certificate for the shopping mall expert in The States and Japan. However, we do not have this kind of certificate. In fact, if we judge the capability of a person who is involved in the shopping mall industry, we usually measure how many years they stick to the same industries and that is not equally the same as their competence. Therefore it is necessary to organize "Shopping Mall Associate" and introduce shopping mall license for the mall expert. Due to retail trends, we can easily see a lot of shopping facilities all over the cities but not every mall is able to be successful. We think it's essential that the government should certify the malls which are qualified for the design, merchandising and proficiency of the operation. For the qualified mall, the government could confer a benefit on the company such as reducing corporation taxes. In multi-complex shopping mall it is possible to make convenient for customers. However, if a mall failed to succeed, it would be disaster. To build a shopping complex, developers should invest huge money even take out loan so that many people would be connected to the project, which may affect their whole financial conditions. In addition, only qualified corporation should develop and operate shopping complex and the government must support and aid the developers in order to make a better shopping environment in which customers might be happy during their shopping experience.