• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Korean Journal of Heritage: History & Science
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• v.54 no.1
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• pp.238-259
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• 2021

Gameunsa Temple is a Buddhist temple from the mid-Silla period. Construction began during the reign of King Munmu and was completed during the second year of King Sinmun's reign (682). This study is based on the results of excavations at the Gameunsa Temple site, exploring the findings presented in the literature in the field of history. This study also investigates the characteristics of the construction plan of Gameunsa Temple and its correlation with the political, social, and religious environment of the time. The results of the study are as follows: (1) First, it is confirmed that all of the buildings in the central block of Gameunsa Temple, such as the pagoda and corridor, the central gate, and the auditorium, fit within 216 cheoks by 216 cheoks (Goguryeo unit of measurement, estimated dimensions 353.30 mm), in terms of the base structure. This fact is highly significant considering the intent of the King in the mid-Silla period to advocate Confucian political ideals at the Donghaegu sites (Daewangam, Igyeondae Pavilion, and Gameunsa Temple), as confirmed by the relationship between the 'Manpasikjeok legend' and the Confucianism of the etiquette and the music; the relationship between the name of the 'Igyeondae Pavilion' and the 'I Ching'; and the relationship between the 'Taegeuk stones excavated from the Gameunsa Temple site' and the 'I Ching.' Additionally, it may be presumed that the number in the "Qian 216" on the Xici shang of 'I Ching' was used as a basis for determining the size of the central block in the early stages of the design of Gameunsa Temple. The layout of the halls and pagodas of Gameunsa Temple was planned to be within a 216-cheok-by-216-cheok area, from the edge to the center, i.e., on the central axis of the temple, in the following order: the central gate and auditorium, the north-south position of Geumdang Hall, the south corridor, the east-west buildings of the auditorium and the winged corridor, the east-west corridor, and the central position of the east-west stone pagoda. (2) Second, the coexistence of Confucianism and Buddhism in the architecture of Gameunsa Temple is based on the understanding of the Golden Light Sutra, originating from the aspirations of King Munmu to obtain the immeasurable merits (陰陽調和時不越序 日月星宿不失常度 風雨隨時無諸災横) and the light of the Buddha, which is metaphorically represented by the sun and the moon illuminating the whole world of Silla, a new nation with a Confucian political ideology, for a long time by "circumambulating the Buddha (旋繞)". It is also presumed that Gyeongheung, who was appointed by King Munmu to be the Guksa in his will and appointed as the Gukro after the enthronement of King Sinmun, was deeply involved in the conception and realization of the syncretism of Confucianism and Buddhism.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.32 no.1
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• pp.35-57
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• 2021

This paper is to grasp the current trends of national bibliographies through analyzing representative national bibliographies using literature review, analysis of national bibliographies' web pages and survey. First, in order to conform to the definition of a national bibliography as a record of a national publication, it attempts to include a variety of materials from print to electronic resources, but in reality it cannot contain all the materials, so there are exceptions. It is impossible to create a general selection guide for national bibliography coverage, and a plan that reflects the national characteristics and prepares a valid and comprehensive coverage based on analysis is needed. Second, cooperation with publishers and libraries is being made to efficiently generate national bibliography. For the efficiency of national bibliography generation, changes should be sought such as the standardization and consistency, the collection level metadata description for digital resources, and the creation of national bibliography using linked data. Third, national bibliography is published through the national bibliographic online search system, linked data search, MARC download using PDF, OAI-PMH, SRU, Z39.50, and mass download in RDF/XML format, and is integrated with the online public access catalog or also built separately. Above all, national bibliographies and online public access catalogs need to be built in a way of data reuse through an integrated library system. Fourth, as a differentiated function for national bibliography, various services such as user tagging and national bibliographic statistics are provided along with various browsing functions. In addition, services of analysis of national bibliographic big data, links to electronic publications, and mass download of linked data should be provided, and it is necessary to identify users' needs and provide open services that reflect them in order to develop differentiated services. Through the current trends and considerations of the national bibliographies analyzed in this study, it will be possible to explore changes in national and international national bibliography.

• The Journal of the Convergence on Culture Technology
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• v.8 no.1
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• pp.147-156
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• 2022

The purpose of this study was to review various grounds and plans for the establishment of a convergence major in lifelong education for the disabled based on Daegu University, which establishes its status and identity as a base university for education and welfare for the disabled. Lifelong education for the disabled reflects the specificity of disability in common because it targets disabled learners, but since it constitutes two perspectives and characteristics of education and welfare, access to interdisciplinary convergence research in disabled-related fields is important. In the above dimension, Daegu University has an appropriate foundation to lead lifelong education for the disabled in Korea through various academic and practice-based infrastructures, and has sufficient leadership to improve the practical limitations of the lifelong education support system for the disabled. Accordingly, this study presented measures and related grounds to reflect lifelong education for the disabled in order to establish an interdisciplinary convergence major at Daegu University through literature review and expert advice. It was emphasized that lifelong education for the disabled, viewed as a new interdisciplinary convergence major, should be activated through professional competencies commonly accessible to the three fields rather than applied from a priority perspective between special education, rehabilitation science, and social welfare. As a result of the study, it was suggested that Korea, which failed to establish a lifelong education support system for the disabled, should gradually spread and spread to other universities starting with Daegu University's application model and plan. In addition, the necessity of systematically establishing a qualification development path for lifelong education professionals for the disabled through agreement between the three fields was also suggested.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.39 no.4
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• pp.85-98
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• 2021

In accordance with planning to construct culture park on Songhyeon-dong (district) near Gyeongbokgung Palace, This study analyzed literature and drawings from the early Joseon Dynasty to today for the district, known as 'Songhyeon (pine hill)' to identify historical and cultural landscapes during essential times. The following are the results; First, the owners of significant lots were identified, and land use and landscape components were extracted for a diachronic examination of the landscape of the whole area of Songhyeon-dong. Songhyeon district had been regarded as the 'Inner Blue Dragon (Spot) of Gyeongbokgung Palace' in terms of geomancy since the foundation of Joseon in 1392 in that the government created and managed a 'pine forest' in the district. A state warehouse called 'bungam' was constructed, and small fruit stores, 'ujeon,' opened due to the complete reformation and urban planning led by King Taejong in 1410. From the 19th century, mansions of the upper class, such as 'Gaseonggak', 'Changnyeongwuigung' and 'Byeoksugeosajeong' were in the district. A prominent official residential complex called 'Sigeun Sataek' was constructed in 1919 after Chosen Siksan Bank purchased the site. Later, it was transferred to America in 1948 and used as the 'US Embassy Staff Quarters'. Second, the changes in the site view, associated with the aspects of society by the times, were examined by estimating the location and the time the landscape components lasted in each period extracted and identifying the physical entity. The pine forest, regarded as the 'Inner Blue Dragon' that guards the left side of the palace within the geomantic world view, was located in the highlands in the west of the site. In the same period, the flat area in the east was regarded as the 'commoner's district', the streets adjacent to various government facilities and the market, packed with people from different walks of life. From the 19th century, the gardens of the aristocrats of the capital city were created in the pine forest, turning the place into the forest in the middle of the city. The whole area of Songhyeon-dong, which existed as a large lot in the city center for a long time, was developed by Japanese imperialists in the 20th century based on the concept of 'Ideal Healthy Land,' which interrupted the placeness of Songhyeon-dong that had adhered to the traditional geomatic view of the Joseon Dynasty.

• Korean Journal of Agricultural and Forest Meteorology
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• v.23 no.4
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• pp.198-221
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• 2021

After large-scale reforestation in the 1960s and 1970s, forests in Korea have gradually been aging. Net ecosystem CO₂ exchange of old-growth forests is theoretically near zero; however, it can be a CO₂ sink or source depending on the intervention of disturbance or management. In this study, we report the CO₂ budget dynamics of the Gwangneung deciduous old-growth forest (GDK) in Korea and examined the following two questions: (1) is the preserved GDK indeed CO₂ neutral as theoretically known? and (2) can we explain the dynamics of CO₂ budget by the common mechanisms reported in the literature? To answer, we analyzed the 15-year long CO₂ flux data measured by eddy covariance technique along with other biometeorological data at the KoFlux GDK site from 2006 to 2020. The results showed that (1) GDK switched back-and-forth between sink and source of CO₂ but averaged to be a week CO₂ source (and turning to a moderate CO₂ source for the recent five years) and (2) the interannual variability of solar radiation, growing season length, and leaf area index showed a positive correlation with that of gross primary production (GPP) (R²=0.32~0.45); whereas the interannual variability of both air and surface temperature was not significantly correlated with that of ecosystem respiration (RE). Furthermore, the machine learning-based model trained using the dataset of early monitoring period (first 10 years) failed to reproduce the observed interannual variations of GPP and RE for the recent five years. Biomass data analysis suggests that carbon emissions from coarse woody debris may have contributed partly to the conversion to a moderate CO₂ source. To properly understand and interpret the long-term CO₂ budget dynamics of GDK, new framework of analysis and modeling based on complex systems science is needed. Also, it is important to maintain the flux monitoring and data quality along with the monitoring of coarse woody debris and disturbances.

• Journal of Nutrition and Health
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• v.55 no.1
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• pp.155-173
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• 2022

Purpose: This study was undertaken to update the Nutrition Quotient for Elderly (NQ-E), which reflects dietary quality and behavior among Korean older adults. Methods: The first 29 items of the measurable food behavior checklist were obtained from a previous NQ-E checklist, recent literature reviews, and national nutrition policies and recommendations. One-hundred subjects (50 men and 50 women) aged ≥ 65 years living in the Seoul Metropolitan Area, including Gyeonggi Province, completed a pilot survey from March to April 2021. Based on the results of the pilot study, we conducted factor analysis and frequency analysis to determine whether the items of the survey were properly organized and whether the distribution of answers for each evaluation item was properly distributed. As a result, we reduced the number of items on the food behavior checklist and used 23 items for the national survey. Nationwide, 1,000 subjects (472 men and 528 women) aged > 65 years, completed the checklist survey, which was applied using a face-to-face survey method from May to August 2021. The construct validity of the NQ-E 2021 was assessed using confirmatory factor analysis, LISREL. Results: Seventeen food behavior checklist items were selected for the final NQ-E 2021. Checklist items addressed three factors: balance (8 items), moderation (2 items), and practice (7 items). Standardized path coefficients were used as the weights of items to determine nutrition quotients. NQ-E and three-factor scores were calculated according to the weights of questionnaire items. Conclusion: The updated NQ-E 2021 produced by structural equation modelling provides a suitable tool for assessing the dietary quality and behavior of Korean older adults.

• Journal of the Korean Institute of Landscape Architecture
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• v.50 no.2
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• pp.64-75
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• 2022

The purpose of this study is to illuminate the meaning of the soundscapes of two bells, Daeheung-dong Cathedral and Sungsimdang in Eunghang-dong, which are landmarks and attractions in the historic downtown of Daejeon. The study was conducted through field research and recordings, as well as literature studies of related documents and soundscape theory. Daejeon city was developed along with Daejeon Railway Station during the Japanese colonial period in the early 20th century. As the Chungnam Provincial Office moved to Daejeon, Daeheung-dong and Eunhang-dong in Jung-gu, located near Daejeon Station, developed significantly and formed the city centre. As major administrative agencies moved to Seo-gu in the 1990s, the downtown area of Daejeon was on a path of decline, and the decline accelerated with the development of Sejong city. Meanwhile, Daeheung-dong Cathedral and Sungsimdang, founded by refugees during the Korean War, firmly protected the historic downtown area of Daejeon, where the natives left. Daeheung-dong Cathedral, established during the Japanese colonial period, is a local landmark with a history of 100 years in 2019. Sungsimdang, which was created with the backdrop of the Korean War, is also a historical and cultural asset with a history of 60 years and a local landmark selected as the No. 1 tourist attraction in Daejeon. This research, which started from the sound of the bells of Daeheung-dong Cathedral, heard even in the neighboring residential areas, led to the discovery of the bells of Sungsimdang in Eunhang-dong, located across the street. In this paper, the bells of Daeheung-dong Cathedral and Eunhang-dong Sungsimdang have characteristics of soundmarks according to R. Murray Schafer's soundscape sound category. Furthermore, this paper attempted to analyze the meaning of the two bells according to the relatively recent EU soundscape definition. These two bells are signal sounds at the surface level, but are the sound marks of the historic downtown area of Daejeon at the deep level. Although there are outward differences in size, scale, frequency, and famousness, these two bells share a meaning in terms of locality and good influence with the historicity and spatiality of a special relationship. The implication of this study is that the two places should be preserved as local historical and cultural assets not only as visual landmarks but also as sound marks in the urban regeneration or urban development of Jung-gu, Daejeon.

• Journal of Ginseng Culture
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• v.4
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• pp.38-58
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• 2022

Park Wan-seo's novels deal with realistic topics of society, such as women's issues, the capitalist system, and the problems that come with old age. Assuch, her work is used as a tool to analyze social phenomena in various fields, such as women's studies, sociology, and literature. A characteristic style of Park Wan-seo's novels is that she bases them on her own experiences. However, among her novels, the novel Mimang is exceptional. The plot is based on stories that have been passed down from generation to generation. This is to show the spirit of the times through the unforgettable story of her hometown, Gaesong. Mimang is the story of a family chronology that spans four generations centered on Chun Cheu-Man and his family, who became powerful capitalists through the cultivation and commerce of ginseng cultivation. Set in the late 19th century until the end of the Korean War, the novel unravels the essence of the times symbolized by merchants of ginseng and Gaeseong, focusing on the actions of people living in a period of historical turbulence. Gaeseong is the mecca of Korean ginseng, and Gaeseong cannot be portrayed without the story of ginseng and its merchants. Therefore, Mimang, a fictionalized story based on real facts, contains valuable testimony of the history of ginseng, not only as historical values of modern history and personal customs but also as microhistory. In the novel, traces of the times of Gaeseong and the spirit of ginseng merchants, as shown in the Japanese sacking of ginseng during the colonial period, the resistance of ginseng merchants, and the conversion of ginseng capitalism to modern capitalism, are imprinted like fossils. What is especially meaningful is that the stories in the novel correspond to historical facts and constitute a chapter in the history of ginseng. The symbolism of ginseng in the novel can be explained in three main ways. First, it shows the essence of Korean ginseng. It reveals the soul of ginseng through the sincerity and rigor of ginseng farming, as well as the spirit and pride of ginseng. Second, it symbolizes the exploitation of ginseng in Japan as a national issue. The efforts of ginseng merchants to protect this and support the independence movement are presented as important themes to express nationalism. Third, it shows the modern capitalist progressiveness of Gaeseong ginseng merchants, who do not stay in landownership and commercial capital, but convert them to productive capital and contribute to society by modernizing them. The three symbolisms show the spirit of the times of the Gaeseong ginseng merchants, clearly revealing the meaningful relationship between the Korean people and ginseng.

• Korean Journal of Culture and Social Issue
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• v.26 no.3
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• pp.121-143
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• 2020

The present study examined the content and changes in leader role schemas associated with 'male' leaders, 'female' leaders, and 'good' leaders over the past 10 years in Korea. In addition, we analyzed how the gender of the respondents affects their perception of male leaders versus female leaders as a good leader. A total of 736 Korean adults residing in the Seoul metropolitan area participated in the survey at two different time points, one in 2007, and the other in 2017. The respondents were presented with a total of 90 behavior items driven from the literature and asked to choose the items that represent male leaders, female leaders, and good leaders, respectively. We found that the chosen behavior items for male leaders versus female leaders matched closely to the typical sex role of males (i.e., being agentic) versus females (i.e., being communal). By contrast, the chosen behavior items for good leaders reflected both the male-typed roles and the female-typed roles. We also found that the role schemas associated with male leaders as well as good leaders have changed over the 10 year period. Those schemas also differed between male versus female respondents. For female leaders, however, the role schemas were found to be stable over the 10 years. We also found that the good leader schemas are more specified and variable than are the male or the female schemas. Additionally, in the 2007 survey male characteristics overlapped with good leader characteristics to a greater degree than did female characteristics. This difference was no longer observed in the 2017 survey. The observed difference in the degree of overlap between male (versus female) characteristics with good leader characteristics was attributable to the perceptions of male respondents. We discuss implications of our findings and directions for future research.