• Journal of Korean Society of Archives and Records Management
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• v.18 no.2
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• pp.29-59
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• 2018

The purpose of this study is to examine the management status of domestic presidential SNS records and to propose a management plan. Thus, the researchers examined cases of SNS records management in foreign countries, interviewed records officers in Presidential Archives, as well as conducted a status analysis of the presidential SNS records management status and the SNS accounts of former and current presidents. Based on the analysis, the current state of the domestic and international situations was analyzed. The researchers subsequently interviewed the staff in charge and found out what the problems in the current presidential SNS records management were. To solve the problems reflecting the characteristics of SNS records, a collection, management, and service plan was thus proposed. This study is meaningful in that it tried to discuss the management of the presidential SNS records and could be used as basic research of presidential SNS records.

• Journal of Agricultural Extension & Community Development
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• v.23 no.3
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• pp.285-293
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• 2016

The increase in demand for leisure time by the public and the vitalization of agricultural tourism resulting from the expansion of the five-day work week are expected to greatly contribute to the rural economy, but actual studies analyzing the ripple effect of the agricultural tourism industry are lacking. In order to analyze the economic ripple effect, tourism or agricultural tourism must become an independent sector in the inter-industry relations table's sector classification, but because it is not, the study uses a method of analysis which involves creating a satellite account. However, because agricultural tourism has a clear main agent in farms unlike general tourism which does not, there is one method in which provisions are made by farms or farm villages and another method in which outside products are used. The purpose of the present is to measure the economic ripple effect of agricultural tourism with a focus on 162 subclasses by applying positive data from the education sector input into agricultural tourism. Satellite accounts which considered intermediate input were created and applied to positive data, the analysis of which revealed agricultural tourism to account for 462 billion won, which is 0.01% of the total production amount of 3,503,480 billion won, while the production inducement coefficient was 3.2895 units when the final demand of agricultural tourism occurs. When the production inducement coefficient is at 3.2895 units, highest sector was agricultural tourism at 0.9968 units followed by restaurants and bars at 0.3325 units, roadt transportation services at 0.3183 units, lodging services at 0.1520 units, and petroleum products at 0.1290 units.

• Journal of Digital Convergence
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• v.16 no.10
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• pp.399-407
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• 2018

The influence of SNS platform in the mobile environment has grown greatly. Among the various social networking services(SNS), this study analyzed the question of 311 women to investigate whether any difference exists between reliability of contents information, informativeness and playfulness as well as how attributes of contents information influence user attitude depending on the difference in type of providing information provided by "Innisfree" Cosmetics, the company account of Instagram. According to analysis, first, no difference exists between reliability of contents information, informativeness and playfulness depending on the type of providing information. Second, reliability and the playfulness of contents information influence purchase intention. Third, contents information "informativeness" and "playfulness" influence loyalty. Fourth, the "informativeness" and "playfulness" of contents information influence User Satisfaction. Considering such result, it is confirmed that the type of providing information provided by company does not influence account attributes and the "playfulness" of contents information is significant factor which influences all user attitude.

• Korean Business Review
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• v.11
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• pp.295-317
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• 1998

Environmental accounting identifies and measures environmental costs and provides them to interested parties of corporation. The purposes of this study are as follows: First, it investigates the method of measurement and the timing of recognition of environmental costs. Second, it suggests the method of disclosure of environmental costs. In order to accomplish these objectives, this study reviewed relevant literature and studies in advanced countries and Korea. The main results of this study can be summarized into four points: (1) environmental costs are classified into environmental pollution cost and environmental pollution prevention cost, by considering the sources of occurrence of, the functions of and the types of environmental costs. (2) the methods of measurement of environmental costs are various but they almost all subjective and arbitrary. So an accurate measurement of environmental cost is actually difficult. (3) According to the accrual basis, environmental costs are recognized respective to prior period adjustments, expenses or losses of the current period and the assets of the next period. (4) There are 3 methods of disclosure of environmental costs: an extension model of financial statements, a compromise model, and an original model. An extension model financial statements is easy to apply in business practice because it discloses environmental costs by adding accounts into the framework of a traditional accounting system or supplementary reports. This research can contribute to the establishment of accounting standards for environmental costs in Korea.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.41 no.2
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• pp.47-55
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• 2018

The Korean Ministry of Education (MOE) required cash flow statements, instead of fund statements, as a component of the financial statements of the Industry-Academic Cooperation Foundations (IACF) when it revised IACF accounting rules in 2012. While the fund statements were aligned its accounts to the operating statements' accounts level, the newly adopted cash flow statements' accounts retreated to two levels higher than those of the operating statements. It may be resulted from the consideration that IACFs' burden of preparing cash flow statements especially in direct method. To help IACFs prepare the cash flow statements, MOE's guidance on IACF accounting rules introduced cash flow statement preparation method and presented a practical example, but it did not check whether the accounts of the cash flow statement were reconciled to the accounts of corresponding balance sheet and operating statement. That means that the guidance still lacks how to assure it was accurately prepared. Our study proposed cash flow statement preparation using reconciliation method which reconciles cash flow statement accounts' amounts to balance sheet and operating statement accounts' amounts with integrity checking and also provided a practical example by using the same case in MOE's guidance on IACF accounting rules to help IACF accounting personnel to prepare a cash flow statement efficiently.

• Journal of Technologic Dentistry
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• v.36 no.4
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• pp.247-253
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• 2014

Purpose: The aim of this study was to evaluate the effect of colored zirconia with different coloring liquids. Methods: Total 30 specimens were prepared. Specimens were classified into 6 groups: IPS e.max Ceram(P), Uncolored zirconia(C), VITA In-Ceram$^{(R)}$2000 YZ LL1(L), Zirkonzahn coloring liquid(Z), Wieland coloring liquid(W), and Kuwotech coloring liquid(K). Four different types of zirconia coloring liquid, VITA In-Ceram$^{(R)}$ 2000 YZ LL1(VITA Zahnfabrik, Germany), Zirkonzahn coloring liquid(Zirkonzahn, Italy), Wieland coloring liquid(Wieland, Germany), Kuwotech coloring liquid(Kuwotech, Korea) were used to fabricate colored zirconia by using infiltrating method and then completely sintered. The color of the all specimens was measured using the spectrophotometer(CM-2600d, Konica Minolta, Japan) and expressed in terms of the 3-coordinated values(CIE $L^*a^*b^*$). Color differences were calculated using the equation $${\Delta}E^*=[({\Delta}L^*)^2+({\Delta}a^*)^2+({\Delta}b^*)^2]^{1/2}$$. Results: $L^*a^*b^*$ values of the colored zirconia were affected by the coloring liquids. The uncolored zirconia(C) group showed the highest $L^*$ value and zirkonzahn coloring liquid(Z) group showed the lowest $L^*$ value. Zirkonzahn coloring liquid(Z) showed the highest $a^*$ value and VITA In-Ceram 2000 YZ LL1(L) group showed the highest $b^*$ value. Generally, the color difference(${\Delta}E^*$) in all groups showed higher than 3.7 except between IPS e.max Ceram(P) and wieland coloring liquid(W) group. Conclusion: Within the limitations of this study, various coloring liquids influenced the $L^*$, $a^*$, and $b^*$ values of colored zirconia. IPS e.max Ceram(P) and wieland coloring liquid(W) group did not show clinically perceiving color difference.

• Journal of Family Resource Management and Policy Review
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• v.16 no.4
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• pp.45-68
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• 2012

This study performed an analysis to determine if an individual can maintain the current consumption, in the case of a single retired elderly person's household using the accumulated assets. Assets are divided into three types, based on the behavioral economics life cycle hypothesis : financial assets, real assets excepting residential assets, and residential assets, and it is assumed that these assets were used on a step-by-step basis. Also, if the assets were sufficient, the maximum withdrawal amount was calculated. The results of the analysis are as follows. First, the monetary assets were sufficient to cover the cost of living for 2.7 years, 6.4 years by using the real assets of the non-occupied housing, and 26.3 years in the case of residential property. Second, in the case of preferentially using the financial assets, 4.4% of the sample households were able to cover the cost of living. Households that were not able to cover the cost of living used the next-stage assets, real assets of the non-occupied housing. Households that were not able to cover the cost of living by financial assets liquidated the real assets with the exception of residential assets and used these to cover the cost of living. A total of 4.8% of the households were able to maintain the current cost of living through the second stage and 25.5% supplemented their funds by using residential assets. That is to say, 35% of the sample households were able to maintain the current level of living by using their assets.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2015.10a
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• pp.1051-1053
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• 2015

Twitter is using Tweets to post 140 characters at a time to interact with different people around the world. In addition, Twitter will also provide speed, such as instant messaging by providing the follow feature. This was used for increasing the number of users because of the tweeter, a portion of the life was due to the popularity of smart phones. However, because of the large amount of data of the tweeter has a disadvantage similar to the user information or user information is not recommended. In this paper, in order to compensate for this problem to establish a ranking filter the similarity information based on a user's system, we propose that the user or the like similar to the user information. The system proposed in this paper consists of the collected data and modules to collect data using a user account in the filtering and the like to the tweeter module. These modules use the Open API and Mahout designed and implemented.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.22 no.1
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• pp.69-74
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• 2018

Recently, personal information leakage has caused phishing and spam. Previously developed systems focus on preventing personal information leakage. Therefore, there is a problem that the leakage of personal information can not be discriminated if there is already leaked personal information. In this paper, we propose a personal information hazard classification system based on web document analysis that calculates the hazard. The system collects web documents from the Twitter server and checks whether there are any user-entered search terms in the web documents. And we calculate the hazard classification weighting of the personal information leaked in the web documents and confirm the authority of the Twitter account that distributed the personal information. Based on this, the hazard can be derived and the user can be informed of the leakage of personal information of the web document.

• The Journal of Fisheries Business Administration
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• v.47 no.1
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• pp.87-100
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• 2016

Suhyup Bank became to be subject to regulation of capital ratio by Basel III which was introduced in order to enhance stability of the financial institution. Accordingly, Suhyup Bank will require recapitalization. It is important to estimate the risk-weighted assets in calculating of Suhyup Bank's recapitalization scale. Therefor, this study aimed to present a scientific model as estimated the risk-weighted assets. Risk-weighted assets are calculated by applying different risk weights for loans, may have a certain relationship with the loans. Results show that the risk-weighted assets is affected by the previous year's risk-weighted assets and influenced the increase in loans during the year. Since the required basic capital adequacy ratio was specified, the risk-weighted assets should be predicted reasonably. Accordingly, on this study it was tried to derive the accounting equation to predict the risk-weighted assets based on management data of a bank since introduction of Basel III. As the risk-weighted assets were weighted differently according to the type of loans, if the accounting equation is derived by using the type of loans, then it would be helpful for the risk management of banks in the long-term. According to this, the increase of loan would be predicted on the basis of past management performance of Suhyup Bank, and for this reason, the future risk-weighted assets of Suhyup Bank were predicted. The result of this study was showed that 98.3% of risk-weighted assets of the previous year, 62.4% of the secured loan changes and 95.1% of the credit loan changes affected risk-weighted assets.