• Journal of Smart Tourism
• /
• 제2권3호
• /
• pp.17-30
• /
• 2022

The tourism sector of the Maldives has seen rapid growth since its inception in 1972. One significant development is the transformation of the market composition in recent years. China has surpassed traditional European markets as the single largest source market. In this regard, this study seeks to assess the seasonality in the Maldivian tourism sector using a monthly dataset of visitor arrivals from 2003 to 2019. The seasonality ratio, the seasonality indicator, the Gini coefficient and the seasonal index were used to examine the seasonality patterns. The results of this study show that there are three distinct peaks (January to April, August, and November to December) and two off-peaks (May to July and September) periods. The findings also reveal that the rise of the Chinese market has significantly lessened the seasonality of Maldivian inbound tourism. Finally, some important implications are discussed.

• 산경연구논집
• /
• 제11권4호
• /
• pp.39-46
• /
• 2020

Purpose: This study looks at the relevance between discretionary revenue and book-tax differences (hereafter BTDs). While the study of earnings management, which focused on discretionary accruals and real earnings management, has largely made, it has not yet been actively researched on discretionary revenues. Therefore, it was believed that discretionary revenue would expand the preceding study by looking at its relevance to BTD, known as financial reporting quality and measures of tax avoidance. In general, prior research suggested that earnings management make BTDs larger. Thus, the relationship between discretionary revenue and the amount of BTD is predicted positive. Research design, data and methodology: To this end, the method of discretionary revenues was used and BTDs measured in four ways. First, Earnings before income tax - estimated taxable income divided by total asset (BTD). Second is fractional rank variable of BTDs (FBTD). Third is Indicator variable equals 1 if the firm-year has a positive BTD, 0 otherwise (PBTD). Fourth is that Indicator variable equals 1 if the firm-year has a BTDs in top(bottom) quartile, 0 otherwise (LPBTD, LNBTD). 4,251 samples were analyzed in the Korean Security market (KOSPI) from 2003 to 2014. Results Empirical analysis shows that BTDs increases as discretionary revenue increases. These results were equally observed when BTDs was measured as a ranking variable or as a indicating variable. These results indicate that earnings management through the revenue of managers exacerbate the quality of financial reporting. Conclusions: In sum, discretionary revenues can be used as an indicator of making BTDs larger and meaningful as the first study of the Korean capital market where discretionary revenues affect accounting information quality. Investors need to increase interest in discretionary revenues because intervention in financial reporting through revenue accounts by managers can increase information asymmetry and agency costs. This means that studies on discretionary revenues that have been relatively small should be expanded. The results also provide important implications for the relevant authorities and investors. Despite these benefits, however, measurement error problems with estimates still appear as limited points, and prudent interpretations are required, and additional follow-up studies are needed in that variables that are not yet considered in this study may affect our findings.

• 한국원자력학회:학술대회논문집
• /
• 한국원자력학회 2003년도 춘계학술발표대회 요약집
• /
• pp.297-297
• /
• 2003

• 농촌계획
• /
• 제16권3호
• /
• pp.143-157
• /
• 2010

This study provides a physical indicator of landscape that can be guidelines so as to evaluate landscape agricultural region for visual landscape planning, finds out the guideline for visual landscape planning lastly through examining importance of indicators and the preference of each indicator of landscape. The physical landscape indicators were derived from document study and questionnaire survey to evaluate visual landscape on landscape agricultural region. In addition, field study was conducted to examine and inspect the physical landscape indicator, managers' interview and photograph was took for evaluating the landscape simulation. Moreover, the important elements for visual landscape planning of landscape agricultural region, the importance of physical landscape indicator and the preferences of each indicator were derived by conducting questionnaire to experts and general publics. The physical landscape indicator guideline was established from the following procedures. In case of the land, flat area had higher preference than steep region. So, planning an agricultural area at a flat region with open space will be better than establishing an agricultural area on a steep region. In case of the kind of landscape crops, For the background of landscape agricultural region, the seashore type had the highest preference and mountain type and non-background type was followed in order. According to the study, facilities built with natural elements such as straw-roofed pavilion received high preference. Therefore, look-out shed and straw-roofed pavilion should be introduced in the landscape agriculture planning to select materials and colors to keep harmony with the nature. The result of this study could be used as a best choice for improving visual landscape of landscape agricultural region on selecting suitable land, facilities and so on. Moreover, the results of manager interview could be used as a useful tool in the management and formation of visual landscape. The landscape point evaluating visual landscape of landscape agricultural region could be used as a reference for establishing relative guideline for the direct payment program for rural landscape conservation and landscape agreement. In addition, it could be a useful reference to improve the general landscape and revitalize the rural area.

• 교육시설 논문지
• /
• 제24권3호
• /
• pp.3-13
• /
• 2017

This study has developed a design indicator required to promote green remodeling in school facilities. And, implemented the green remodeling pilot test on the school facilities that are planning actual remodeling. This pilot test suggested user participation design methodology such as verification of the developed design indicator, design goal setting, evaluation and adjustment of design proposal. The Green Remodeling Design Indicators were classified into 3 large categories of architectural performance, usability, and design through analysis of cases related to 'green buildings' and 'remodeling'. We have developed nine middle categories such as architectural and structural performance, facility performance, environmentally-friendly, circulation, space, amenity, harmony with surroundings, form and symbolization. In addition, 42 detailed indicators were developed for each category, including general, functional, and special indicators. For the verification of this study, two green remodeling design workshops were conducted for Gwangju J elementary school. The first design workshop presented the importance of the design indicator and set the goal of the design plan of green remodeling for project. And, the second Workshop presented the evaluation of the satisfaction with the design and the direction of future adjustment for project. The design indicator developed in this study can be utilized as a design indicator of design quality management and decision system for the school green remodeling in the future. In addition, by accumulating information on the Green Remodeling Project, it is necessary to spread green remodeling and construct a sustainable building environment.

• 환경영향평가
• /
• 제6권1호
• /
• pp.33-45
• /
• 1997

Nowadays, the environmental conservation has become a hot issue. Also the sustainable city issue is recognized as one of the most important tasks to be solved urgently for urban development. Therefore, the current indicator for sustainable city has been analyzed only as a segment of the environmental indicator which is one kind of branch of social indicator. However, considering the degree of pollution and heightened concern, it is time to develop a new and improved framework for the analysis of the sustainable city indicator. This study aims for the development of sustainable city indicator and the examination of practical method for the use of them. Urban sustainable city indicators are based on the "Pressure-State-Response (PSR) framework" which has been adopted by Organization for Economic Cooperation and Development (OECD). The indicators suggested in this study is composed of the following categories: 1. Indicators of natural environment itself, such as land structure (available land use index etc.), bio-species (bio-diversity index etc.), environment resources (water quantity index etc.) 2. Indicators of relationship between man and environment, such as sustainability of using material (recycle of water index etc.), pressure size (pressure index on air etc.), effort of prevention (environmental basic facility index, etc.) 3. Indicators of environmental state, such as landscape and culture (historical & cultural index etc.), environmental pollution (air pollution index etc.) A sustainable city environment is necessary and obtainable, yet its realization seems to be difficult. The urban pollution problems have become more serious than ever before thus requiring much interest. Therefore, this kind of study is meaningful for the establishment of policy objective, and the development and management environmentally sound and sustainable cities.

• 한국경영과학회지
• /
• 제32권2호
• /
• pp.163-175
• /
• 2007

[ $ulcorner$ ]Cost-Effectiveness Analysis$\lrcorner$ has been wifely used to evaluate economic efficiency of R&D projects, but most of cost-effectiveness evaluation systems have some problems such as systematic method for setting and evaluating cost factors, estimation of single effect on each R&D project, and estimation of cross effects among R&D projects. To solve these problems, we have designed a new evaluation indicator called a $ulcorner$Cost-Cross Effect Integration Indicator$lrcorner$ including cross effects developed in this research. The major research findings are summarized as follows : (1) $ulcorner$Coist Estimation Model$lrcorner$, which estimates the cost factors divided into two classes of assembly product and system product and then integrates the total cost values, has been designed. (2) A new method for estimating parameters of cross effects among R&D projects has been developed. (3) $ulcorner$Cross Effects Estimation Model$lrcorner$ to estimate multi-effects and cross effects by completion time among several projects has been designed. (4) $ulcorner$Integration Estimation Indicator$lrcorner$ for setting priority on a project group has been extracted by combination of total cost value and total effect value.

• Architectural research
• /
• 제14권1호
• /
• pp.35-44
• /
• 2012

Build-Transfer-Lease (BTL) was introduced to the domestic construction market in 2005. Now, seven years later, the BTL model is most active for educational facilities. In 2011, 93 educational facility projects entered the maintenance stage. Considering the characteristics of today's BTL projects for educational facilities, the main issues are the initial performance and maintenance of educational facilities and the service-providing status for the 20-year operational management period, in relation to providing safety and convenience to students, the facility users. Seeking a solution, local education offices and departments in charge of BTL under the Ministry of Education, Science, and Technology have been exploring various methods of evaluating operational maintenance performance from various perspectives. For educational facility BTL projects, however, the appropriateness of initial operation performance evaluation, rather than considering the 20-year operational management period, is controversial in regards to sustainability. On this account, performance evaluation items in four areas-operational maintenance evaluation, facility performance status evaluation, maintenance subject evaluation, and sustainable change response evaluation-should be extracted. An indicator of facility performance evaluation is presented in this study through an AHP survey targeting experts, as part of establishing an operation performance evaluation system for educational facility BTL projects.

• 산업경영시스템학회지
• /
• 제30권4호
• /
• pp.118-126
• /
• 2007

This study presents the intellectual capital (IC) indicator selection criteria based on the review of qualitative characteristics of financial accounting information and data quality of information systems. The AHP survey has been performed to verify the weight difference of the criteria to select effective IC indicators among industry. The results shows that there exists the weight differences in relevance and comparability factor by industry. To management IC effectively, different method considering industry environment should be required.

• 한국건축시공학회지
• /
• 제20권6호
• /
• pp.555-566
• /
• 2020

최근 국내 공공시설물의 노후화가 가속화되며 기존의 사후 유지관리 방식은 총체적이고 선제적인 시설자산관리의 개념으로 변화하고 있다. 이에 향후 공공시설물관리는 안전성 제고와 유지관리뿐만 아니라, 시설에 대한 가치 평가, 생애주기 관리 계획, 재원 마련 등의 확장된 역량 확보가 강조되고 있다. 본 연구는 국제 기준을 기반으로 공공시설물관리를 위한 역량 진단 모델을 개발하고, 관리 주체별 환경을 고려해 대응할 수 있도록 역량의 성숙도 개선 자료를 제공한다. 개발된 역량 진단 모델은 공공시설물의 10개 관리 역량, 113개의 역량 진단 요인, 관리 역량의 계량화 지수, 관리 활동을 정의하는 성숙도 수준으로 제시되었다. 향후 10년간 지속적으로 공공시설물관리의 중요성이 부각되는 상황에서 본 고에서 제시한 시설자산관리지수는 공공시설물을 운영하는 관리기관들의 강점과 약점을 파악하고 역량 향상을 위한 방향을 수립하는데 유용하게 활용될 것으로 기대된다.