• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.369-372
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• 2003

Korea companies have been faced with the demand of environmental changes abroad by suffering Economic Crisis at 1997. In fact, these demand that modern firms are in the keen struggles for existence is the essential condition though of the age of Economic Crisis. Coping with these situation. these companies are making desperate efforts, which are reorganization, renovation, improvement, however, the procedure or the result about these efforts of change have to be checked wisely. That is, the firms have to meet requirement that could enhance their values because organization structure that is not efficient to growth of firms produces a quite contrary result. Such phenomenon is applicable to construction firm as well as limited with partial companies. Therefore, before forming a efficient organization structure, comparing and analyzing the strategy or financial statement according to construction firm, this study will try to grasp a characteristic of organization.

• The Journal of the Korea Contents Association
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• v.8 no.7
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• pp.224-232
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• 2008

Sport industry creates value-added by production and distribution of product or service related with sports or sports. Professional sports will lead to major area of sport service industry in the future. The purpose of study is to analyze financial condition and management performance by using financial statement(2005-2007) of korean professional soccer citizen teams. The analysis of financial condition and management performance is executed by financial ratio analysis method. The content of this study involve comparison with standardization ratio and financial ratios among professional soccer citizen teams. The results of this study are as follows. First, liquidity ratio measured by current ratio and quick ratio was high with compared to standardization ratio. Second, leverage ratio measured by debt ratio was very high. Third, activity ratio was good condition. Finally, profitability ratio was very low having minus ratio generally.

• The Journal of the Korea Contents Association
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• v.13 no.5
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• pp.387-395
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• 2013

Insurance accounting is the process of identifying, measuring, and communicating economic information to permit informed judgements and decisions by users of the insurance information. With the Korean-International Financial Reporting Standard(K-IFRS) on accounting for insurance contracts to be finalized by 2011 in Korea, the fair value accounting is expected to greatly affect the insurance industry in terms of insurance company' financial statements. This research analyzes the effect of financial statement as K-IFRS on the insurance accounting by comparing the financial statements of the listed company using past insurance accounting standard and the current K-IFRS standard. We analyzed the matched pair sample at loan amount, insurance contract debt, total assets amount, total debts amount, total capital amount in the financial statements of the listed 12 insurance company. We found that insurance contract debt, total assets amount, total debts amount, total capital amount are difference before and after K-IFRS applied insurance company.

• The Journal of the Korea Contents Association
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• v.7 no.1
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• pp.190-198
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• 2007

This study is to analysis the application statue of account and non-account information of the tax investigators, who are charging significant roles in the decision making process of the tax investigation and to verify whether work factors, regarding work performance, affect on the application of the taxation discretion. Following to verified results of the study, tax investigators apply the income statement most frequently and significantly consider the financial statement with annexed specification from the data to expedite an efficient tax investigation. In a selection of non-account information, work group preferentially considers the disorder of job performance. The analysis of primary factor embodies that the professionalism, regarding legal or institutional work performance, and the working environment intimately effect on the tax discretion application.

• Journal of Korean Library and Information Science Society
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• v.45 no.2
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• pp.73-92
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• 2014

A school library manifesto means the policies and rules on school libraries and includes the direction which they should follow and the criteria which school libraries should keep. Compared the school library manifestos of IFLA/UNESCO, IASL with that of Japan, the school library manifestos of IFLA/UNESCO are constituted with mission of the school library, funding legislation and networks, goal of the school library, staff, operation and management, implementing manifesto etc. and underline funding legislation and networks. The IASL policy statement on school libraries includes functions, materials, facilities, personnel, lifelong education, skills, literacy development, government and public support etc. and emphasizes lifelong education, skills, literacy development. The school library manifesto of Japan includes philosophy, functions, staff, material, facilities and management etc. and highlights philosophy. As a result of comparison and analysis of the school library manifestos of IFLA/UNESCO, IASL and Japan with that of Korea, the school library manifesto of Korea needs to comprise mission, facilities, staff, lifelong education, skills, literacy development, funding legislation, operation and management, government responsibility for implementing the manifesto, etc. by accepting the components in the manifestos of advanced countries, stressing the educational roles of school libraries and by separating the educational area from others.

• Journal of Distribution Science
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• v.17 no.11
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• pp.73-79
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• 2019

Purpose: The purpose of this study was evaluated to compare the predictive power of distress prediction models by using discriminant analysis method and logit analysis method for food service franchise industry in Korea. Research design, data and methodology: Forty-six food service franchise industry with high sales volume in the 2017 were selected as the sample food service franchise industry for analysis. The fourteen financial ratios for analysis were calculated from the data in the 2017 statement of financial position and income statement of forty-six food service franchise industry in Korea. The fourteen financial ratios were used as sample data and analyzed by t-test. As a result seven statistically significant independent variables were chosen. The analysis method of the distress prediction model was performed by logit analysis and multiple discriminant analysis. Results: The difference between the average value of fourteen financial ratios of forty-six food service franchise industry was tested through t-test in order to extract variables that are classified as top-leveled and failure food service franchise industry among the financial ratios. As a result of the univariate test appears that the variables which differentiate the top-leveled food service franchise industry to failure food service industry are income to stockholders' equity, operating income to sales, current ratio, net income to assets, cash flows from operating activities, growth rate of operating income, and total assets turnover. The statistical significances of the seven financial ratio independent variables were also confirmed by logit analysis and discriminant analysis. Conclusions: The analysis results of the prediction accuracy of each distress prediction model in this study showed that the forecast accuracy of the prediction model by the discriminant analysis method was 84.8% and 89.1% by the logit analysis method, indicating that the logit analysis method has higher distress predictability than the discriminant analysis method. Comparing the previous distress prediction capability, which ranges from 75% to 85% by discriminant analysis and logit analysis, this study's prediction capacity, which is 84.8% in the discriminant analysis, and 89.1% in logit analysis, is found to belong to the range of previous study's prediction capacity range and is considered high number.

• Korean Journal of Logic
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• v.8 no.2
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• pp.3-32
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• 2005

Hilbert's rational ambition to establish consistency in Number theory and mathematics in general was frustrated by the fact that the statement itself claiming consistency is undecidable within its formal system by $G\ddot{o}del's$ second theorem. Hilbert's optimism that a mathematician should not say "Ignorabimus" ("We don't know") in any mathematical problem also collapses, due to the presence of a undecidable statement that is neither provable nor refutable. The failure of his program receives more shock, because his system excludes any ambiguity and is based on only mechanical operations concerning signs and strings of signs. Above all, $G\ddot{o}del's$ theorem demonstrates the limits of formalization. Now, the notion of provability in the dimension of syntax comes to have priority over that of semantic truth in mathematics. In spite of his failure, the notion of algorithm(mechanical processe) made a direct contribution to the emergence of programming languages. Consequently, we believe that his program is failure, but a great one.

• Journal of The Korean Association For Science Education
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• v.15 no.1
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• pp.116-125
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• 1995

This study is to consider hypotheses with integral view on the respect of creative thinking. Subjects of this study are Korean students in the 5th grade who participated in the Field Trip Contest of the second Korean Youth Science Festival, an openended inquiry investigation. Objectives of this study are as follows: 1) to measure the inquiry level of the Field Trip Contest activity 2) to find how many hypotheses were made on different types in the inquiry investigation 3) to measure the quality level of hypotheses made in the scientific inquiry investigation 4) to find out the correlation between the 1st and 2nd hypotheses and the final activity score in the two staged scientific investigation In the consequence of it, inquiry level of the Field Trip Contest was very high with good activity topics and openended way of investigation. Hypotheses were made in the prediction, plan, and conclusion parts in the field trip activity report. They used hypothesis-as-prediction typed statements(3.41/team) more than hypothesis-as-explanation(1.28/team) and descriptive hypothesis(0.03/team) types. Content-related hypothesis(5.03/team) and process-related hypothesis(6.16/team) were usually coupled each other. Most of them had difficulties in hypothesis-from-evidence(0.31/team, 10/32 teams) in the comparison of hypothesis-from-simple conjecture(10.62/team). The quality level of content-related hypotheses(0.74point/statement) and process-related hypotheses(1.98point/statement) were very low by the hypothesis-quality scale(Quinn and George, 1975) for the content-related hypotheses and the process-related hypothesis quality scale developed in this study. There was considerable correlation between the activity score and the 1st and 2nd hypothesis in the 2 staged inquiry investigations with the 2nd and 3rd topics($0.41{\ast}$, $0.59{\ast}{\ast}$ repectively).

• Journal of the Korea Safety Management & Science
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• v.16 no.3
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• pp.451-469
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• 2014

The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

• The Journal of Information Technology
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• v.5 no.1
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• pp.51-67
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• 2002

Over a period of several years there have been a number of queries raised with the ICC Banking Commission as to the determination, by banks, of what is an "original"document under a letter of credit and the necessity, if my, for such a document to be so marked. So, the ICC Banking Commission Decision on original documents was sent to members in July. This Decision emphasizes the need to correctly interpret and apply sub-Article 20(b) of UCP 500. Consequently, about Hand signed documents, Facsimile signed documents, Photocopies and Telefaxed presentation of documents, Banks examine documents presented under a letter of credit to determine, among other things, whether on their face they appear to be original. Banks treat as original any document bearing an apparently original signature, mark, stamp, or label of the issuer of the document, unless the document itself indicates that it is not original. Accordingly, unless a document indicates otherwise, it is treated as original if it : appears to be written, typed, perforated, or stamped by the document issuer's hand; or appears to be on the document issuers original stationery; or states that it is original, unless the statement appears not to apply to the document presented (e.g. because it appears to be a photocopy of another document and the statement of originality appears to apply to that other document).document).