• Journal of the Korea Academia-Industrial cooperation Society
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• v.7 no.3
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• pp.483-493
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• 2006

The purpose of the study is to make a proposal of how to improve the separate account in Korean life insurance accounting and regulations. A separate account is required to improve the transparency of accounting and fairness of dividing the profit between company and lift insurance contractors. A separate account may be the first step to solve this conflict by clearing the profit sharing of shareholder's and contractor's of the insurance with dividend. The separate account should be designed to reflect the real economic consequences of insurance company and consider the real outcome of the performance-based insurance commodities. The separate account should contain the rules of IASs and KASs. If a separate account is successfully settled down, the portions of contractor's dividend and the dispute about initial public offering of insurance companies can be solved gradually.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.1
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• pp.417-425
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• 2020

In this paper, value relevance of the level of dependence on separate accounts in non-life-insurance companies is studied. As noted by Shim et al. (2015), the separate accounts of insurance companies consist of contracts with different attributes from the general accounts, so it is likely that firm value will vary depending on the insurer's dependence on the separate accounts. Thus, in this paper, an empirical analysis has been conducted using quarterly financial data and stock price data from domestic listed non-life-insurance companies from 2011 to 2018. The analysis shows that variables representing the level of dependence on separate accounts have a significant negative relevance to firm value. These results may suggest that changes in the proportion of a non-life-insurer's separate accounts may result in a change to its firm value under the same net assets and net income scales in aggregate accounts. This study provides management implications for the operation of separate accounts from the perspective of maximizing firm value. In addition, this study suggests that disclosure system improvement would be necessary to more directly report the operational performance of the separate accounts.

• Journal of Korea Society of Digital Industry and Information Management
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• v.15 no.3
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• pp.101-109
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• 2019

In addition to enabling access, database accounts play a protective role by defending the database from external attacks. However, because only a single account is used in the database, the account becomes the subject of vulnerability attacks. This common practice is due to the lack of database support, large numbers of users, and row-based database permissions. Therefore if the logic of the application is wrong or vulnerable, there is a risk of exposing the entire database. In this paper, we propose a Least-Privilege Account Separation Model (LPASM) that serves as an information guardian to protect the database from attacks. We separate database accounts depending on the role of application services. This model can protect the database from malicious attacks and prevent damage caused by privilege escalation by an attacker. We classify the account control policies into four categories and propose detailed roles and operating plans for each account.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.4 no.4
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• pp.263-276
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• 1992

The transmission current in a power cable is determined under the condition of separate pipe cooling. To this end, the thermal analysis is conducted with the standard condition of separate pipe cooling system, which constitutes one of the underground power transmission system. The changes of transmission current in a power cable with respect to the variation of temperatures and flow rates of inlet cooling water as well as the cooling spans are also determined. As a consequnce, the corresponding transmission current is shown to vary within allowable limit, resulting in the linear variation of the current for most of the cable routes. The abrupt changes of current, however, for the given flow rate of inlet cooling water in some cooling span lead to the adverse effects on the smooth current transmission within the underground power transmission system. In practice, it is expected that the desinging of the separate pipe cooling system in conjunction with the evaluation of system capacity should take into account the effects of design condition on the inlet cooling flow rate.

• Journal of the Korean Home Economics Association
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• v.42 no.7
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• pp.131-143
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• 2004

The purpose of this paper is to prepare a satellite account of the household sector that is reflected in the current national income account by approving the economic activities of unpaid household labor as production activity and estimating its value. The study produced three results. First, as different methods of evaluation can be useful according to different study goals or the contents of related policies, it is unreasonable to present a single result for estimating unpaid household labor. This study, therefore, presented the values of housework based on 5 methods, ranging from 124 to 150 trillion won. Second, to input the added value of household production from the fixed capital (household durable goods), this study adopted the declining balance method used in the Korea National Statistical Office. As a result, the total consumption of fixed capital was estimated at approximately 18.8 trillion won. Third, the total added value of unpaid household labor was estimated to range from 143 to 169 trillion wens. The amount is a production value excluded from the SNA which needs to be formed as a separate household satellite account. The ratio of this total value added was 30-35.4 percents to the 1999 GDP in Korea(477 trillion wens).

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2002.11a
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• pp.749-753
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• 2002

Wireless technology is glowing rapidly in the new millennium period. By this technical progress, new idea which separate CDMA 2000-1x service and existing mobile service by the account appears in interconnection market. Especially fixed operator and mobile operator insist contrary opinions. Account Separation of CDMA 2000-lx service is not studied despite it's importance. This paper deal with this subject and analyse logic of operators opinion. By the result of this paper, CDMA 2000-lx is more a 3rd generation service than a 2.5rd generation service and the current account separation criteria based on using frequency bandwidth is not desirable.

• Korean Institute of Interior Design Journal
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• v.24 no.4
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• pp.143-151
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• 2015

This study was conducted under the premise that the university library's subject specialization room is in need of major modifications in order to accommodate the needs of various majors. The subject specialization room will be able to support university library users who are inclined to use the general reading room. Therefore, the study presents spatial planning for the average university library's subject specialization room by taking into account student majors. This could be a guideline for the construction and renovation of university libraries in the future. The summary of results for this study and the conclusions are as follows: 1)Natural sciences subject specialization room should be, partially connected with the humanities/social science subject specialization room in order to provide an open-concept reference room. In the shared area connecting the two subject specialization rooms needs to be installed a staff counter and subject specialist librarian service booth for users of both subject specialization rooms. 2)For humanities/social sciences subject specialization room, partially connect with the natural sciences subject specialization room. In the connecting area between the two rooms, plan an open-concept lounge for resting and reading. 3)It is best to plan subject specialization room for art/music/physical education majors separate from the subject specification room of other majors. Structurally separate art/music/physical education major subject specialization rooms from the building or plan a separate room in an art/music/physical education building. Users of art/music/physical education majors showed a high preference for a spatially separated and specialized library structure, which proves that an art/music/physical education library need to be planed based on the specialized library structure found in law school libraries or medical school libraries. Plan the center of the room with open-concept based reading room. Use wall-sides, partitions, or shelves to create reading space separate from the shelving area.

• Journal of the Korean Society of Costume
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• v.60 no.10
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• pp.16-27
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• 2010

Business Casual has been launched because of 'Friday Wear' in the 1990s and in Korea, the business casual has been settled under the influence of the five-day work week. The idea of business casual is that 'Business' and 'Casual wear' are combined. It is the attire that people should wear the jacket for formality and people can wear both on or off duty. As a result of the analysis, based on this, of the characteristics of men's business casual appeared in Seoul collections from 2009 till now, they can be classified in 'Classic & Traditional business casual', 'Modern business casual', 'Natural business casual', 'Feminine business casual' and 'Sporty business casual'. As a result of the analysis of the design characteristics of the Korean men's business casual and the trend, based on the content of the analysis of Seoul Collection, 'Classical Classic & the Traditional', 'Modern of the Contemporary design', 'Natural of the Natural design' and 'the Sporty business casual of the Separate Coordination' including jeans, have presented themselves. Also, as a result of the analysis of Korean business men's business casual according to the classification of the design characteristics in Chapter III, 'Classic & Traditional business casual' account for the majority and then 'Sporty', 'Modern' and 'Natural business casual' account for the rest in order. 'Feminine business casual' hasn't presented itself. As a result of the comparative analysis of the design characteristics in Chapter III & IV, Korean business men's business casual has been concentrated on 'Classical & Traditional' and the design characteristics have not appeared in variety. There has been no such audacious attempt, and items, the characteristics of coordination, colors and materials are not in variety compared to the collection. Meanwhile, as a result of the subsistent characteristics of Koran business men's business casual, the characteristics of business men's business casual can be said to represent themselves in "Separate Coordination with the previous items of formal suits".

• Journal of Institute of Convergence Technology
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• v.10 no.1
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• pp.13-17
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• 2020

Among the factors that must be taken into account when using thermal imaging cameras that are expanding their application to various fields, a basic study was conducted focusing on temperature on the effect of solar radiation on the photographed thermal image. Through all experiments, in order to use an image taken with a thermal imaging camera for an object installed or located outdoors, a separate temperature correction according to the size of solar radiation or a separate device to block the effect of solar radiation must be additionally installed. Since the temperature of the same object may vary in the thermal image taken indoors or outdoors, it is necessary to calibrate it through comparison with other temperatures as a reference point. In the case of measuring the temperature of a glossy surface such as metal indoors with a thermal imaging camera, it was confirmed that an environment that can remove the light reflection effect by the glossy surface must be constructed and photographed.

• Journal of the Korean housing association
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• v.14 no.2
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• pp.19-30
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• 2003

The purpose of this study is to investigate the actual usefulness and consciousness of bathrooms and to clarify the preference of bathroom plans by apartments dwellers in Jeonju City. Data was collected through self-administered questionnaires and 343 apartments dwellers were used for this study. The major results are as follows. The bathroom types were mostly unit bathrooms and were not suited with using bathrooms of apartments dwellers. The unit type of bathroom was not comfortable for them and most of them were not satisfied with their bathrooms. They usually used family bathroom instead of private bathroom. They wanted a separate space for different facilities such as a bathtub and toilet, a dressing room, and a fixed clothes chest. Generally apartments dwellers did not prefer unit bathrooms, prefering instead the bathroom plan with separate rooms for the bathroom and toilet, with space for dressing. This study suggests that further studies be conducted on apartments dwellers in other big, small and medium-sized cities. Also, it is necessary to offer bathroom plans which take the size of houses and bathrooms, and the number of bathrooms into account and to survey housing consumers' satisfaction of those bathroom plans.