• The Journal of Korean Philosophical History
• /
• no.32
• /
• pp.251-276
• /
• 2011

In old days when there were no developed producing devices like today, all the scholars insisted that we should economize products and that will lead to economic stability of a nation. But the in case of Mozi, he criticized the ruler's extravagance and wastefulness. He tried to prove the result and its' effect on national economy and people's usual life. He also tried to protect and improve people's fortunes and productivity through his theories. He is one of the first scholars who thought about the relationship between labor cost, price theory and product circulation. His theories are in the book of Mojing. He thought that material condition makes a great impact on the people's ethical life and social systems. He devoted his life to improve his theory- if the nobility do not waste and exploit; the national economy will be developed. In Mozi's Economical theory, we can find out his love for the people and desire for the people's welfare.

• KOREAN JOURNAL OF CROP SCIENCE
• /
• v.27 no.2
• /
• pp.155-162
• /
• 1982

This study was conducted to investigate the effects of topping time and degree on the characteristics of three tobacco varieties, and to establish the early topping (Button stage) method at Eumseong Experiment Station, Korea Tobacco Research Institute in 1979-1980. The results are summarized as follows; yield increased in the plots of By 104, topping at button stage and under first leaf from floral axis. Quality was good in the plot topped at button stage and under first leaf from floral axis. Price per l0a was highest in the plot topped at button stage and under first leaf from floral axis.

• Journal of Intelligence and Information Systems
• /
• v.17 no.4
• /
• pp.255-277
• /
• 2011

Product Service System(PSS), which is an integrated combination of product and service, provides new value to customer and makes companies sustainable as well. The objective of this paper draws Critical Successful Factors(CSF) of PSS through multiple case study. First, we review various concepts and types in PSS and Platform business literature currently available on this topic. Second, after investigating various cases with the characteristics of PSS and platform business, we select four cases of 'iPod of Apple', 'Kindle of Amazon', 'Zune of Microsoft', and 'e-book reader of Sony'. Then, the four cases are categorized as successful and failed cases according to criteria of case selection and PSS classification. We consider two methodologies for the case selection, i.e., 'Strategies for the Selection of Samples and Cases' proposed by Bent(2006) and the seven case selection procedures proposed by Jason and John(2008). For case selection, 'Stratified sample and Paradigmatic cases' is adopted as one of several options for sampling. Then, we use the seven case selection procedures such as 'typical', 'diverse', 'extreme', 'deviant', 'influential', 'most-similar', and 'mostdifferent' and among them only three procedures of 'diverse', 'most?similar', and 'most-different' are applied for the case selection. For PSS classification, the eight PSS types, suggested by Tukker(2004), of 'product related', 'advice and consulancy', 'product lease', 'product renting/sharing', 'product pooling', 'activity management', 'pay per service unit', 'functional result' are utilized. We categorize the four selected cases as a product oriented group because the cases not only sell a product, but also offer service needed during the use phase of the product. Then, we analyze the four cases by using cross-case pattern that Eisenhardt(1991) suggested. Eisenhardt(1991) argued that three processes are required for avoiding reaching premature or even false conclusion. The fist step includes selecting categories of dimensions and finding within-group similarities coupled with intergroup difference. In the second process, pairs of cases are selected and listed. The second step forces researchers to find the subtle similarities and differences between cases. The third process is to divide the data by data source. The result of cross-case pattern indicates that the similarities of iPod and Kindle as successful cases are convenient user interface, successful plarform strategy, and rich contents. The differences between the successful cases are that, wheares iPod has been recognized as the culture code, Kindle has implemented a low price as its main strategy. Meanwhile, the similarities of Zune and PRS series as failed cases are lack of sufficient applications and contents. The differences between the failed cases are that, wheares Zune adopted an undifferentiated strategy, PRS series conducted high-price strategy. From the analysis of the cases, we generate three hypotheses. The first hypothesis assumes that a successful PSS system requires convenient user interface. The second hypothesis assumes that a successful PSS system requires a reciprocal(win/win) business model. The third hypothesis assumes that a successful PSS system requires sufficient quantities of applications and contents. To verify the hypotheses, we uses the cross-matching (or pattern matching) methodology. The methodology matches three key words (user interface, reciprocal business model, contents) of the hypotheses to the previous papers related to PSS, digital contents, and Information System (IS). Finally, this paper suggests the three implications from analyzed results. A successful PSS system needs to provide differentiated value for customers such as convenient user interface, e.g., the simple design of iTunes (iPod) and the provision of connection to Kindle Store without any charge. A successful PSS system also requires a mutually benefitable business model as Apple and Amazon implement a policy that provides a reasonable proft sharing for third party. A successful PSS system requires sufficient quantities of applications and contents.

• Journal of Intelligence and Information Systems
• /
• v.17 no.4
• /
• pp.143-155
• /
• 2011

Lately electronic tagging policy for the sexual offenders was introduced in order to reduce and prevent sexual offences. However, most sexual offences against children happening these days are committed by the tagged offenders whose identities have been released. So, for the crime prevention, we need measures with which we could minimize the suffers more promptly and actively. This paper suggests a new system to relieve the sexual abuse related anxiety of the children and solve the problems that electronic bracelet has. Existing bracelets are only worn by serious criminals, and it's only for risk management and positioning, there is no way to protect the children who are the potential victims of sexual abuse and there actually happened some cases. So we suggest also letting the students(children) wear the LBS(Location Based Service) and USN(Ubiquitous Sensor Network) technology based electronic bracelets to monitor and figure out dangerous situations intelligently, so that we could prevent sexual offences against children beforehand, and while a crime is happening, we could judge the situation of the crime intelligently and take swift action to minimize the suffer. And by checking students' attendance and position, guardians could know where their children are in real time and could protect the children from not only sexual offences but also violent crimes against children like kidnapping. The overall system is like follows : RFID Tag for children monitors the approach of offenders. While an offender's RFID tag is approaching, it will transmit the situation and position as the first warning message to the control center and the guardians. When the offender is going far away, it turns to monitoring mode, and if the tag of the child or the offender is taken off or the child and offender stay at one position for 3~5 minutes or longer, then it will consider this as a dangerous situation, then transmit the emergency situations and position as the second warning message to the control center and the guardians, and ask for the dispatch of police to prevent the crime at the initial stage. The RFID module of criminals' electronic bracelets is RFID TAG, and the RFID module for the children is RFID receiver(reader), so wherever the offenders are, if an offender is at a place within 20m from a child, RFID module for children will transmit the situation every certain periods to the control center by the automatic response of the receiver. As for the positioning module, outdoors GPS or mobile communications module(CELL module)is used and UWB, WI-FI based module is used indoors. The sensor is set under the purpose of making it possible to measure the position coordinates even indoors, so that one could send his real time situation and position to the server of central control center. By using the RFID electronic roll book system of educational institutions and safety system installed at home, children's position and situation can be checked. When the child leaves for school, attendance can be checked through the electronic roll book, and when school is over the information is sent to the guardians. And using RFID access control turnstiles installed at the apartment or entrance of the house, the arrival of the children could be checked and the information is transmitted to the guardians. If the student is absent or didn't arrive at home, the information of the child is sent to the central control center from the electronic roll book or access control turnstiles, and look for the position of the child's electronic bracelet using GPS or mobile communications module, then send the information to the guardians and teacher so that they could report to the police immediately if necessary. Central management and control system is built under the purpose of monitoring dangerous situations and guardians' checking. It saves the warning and pattern data to figure out the areas with dangerous situation, and could help introduce crime prevention systems like CCTV with the highest priority. And by DB establishment personal data could be saved, the frequency of first and second warnings made, the terminal ID of the specific child and offender, warning made position, situation (like approaching, taken off of the electronic bracelet, same position for a certain time) and so on could be recorded, and the data is going to be used for preventing crimes. Even though we've already introduced electronic tagging to prevent recurrence of child sexual offences, but the crimes continuously occur. So I suggest this system to prevent crimes beforehand concerning the children's safety. If we make electronic bracelets easy to use and carry, and set the price reasonably so that many children can use, then lots of criminals could be prevented and we can protect the children easily. By preventing criminals before happening, it is going to be a helpful system for our safe life.

• Korea Journal of Hospital Management
• /
• v.11 no.3
• /
• pp.1-18
• /
• 2006

The purpose of this study is to analyze the relationship between intangible asset items and company value by empirical research in the medical industry, which may enhance usefulness of the results of other empirical research on intangible asset and company value. In order to attain the purpose of this study, the stock price is taken as the independent variable and all of intangible asset items reported to a balance sheet except the development expenditures and other development expenditures, and advertisement expenses, ordinary research & development expenditures reported on the income statement are taken as the dependent variables. In the following, I carried out four meaningful results from the analysis. First, research hypothesis 1; Book value of intangible asset reported in balance sheet bears positive relationship with company value shows that development expenditures 1 variable gives positive association in a significant level while a group of \10,000-above-company shows no relationship with company value, the other group of below-\10,000-company supports a consistently significant association. All this considering, we have to keep in mind that lack of prudence may leads to wrong results when we try to analyze. Second, research hypothesis 2; Intangible asset and other intangible asset expenditures reported on the income statement gives positive effect on company value shows that R&D accounts variables give insignificance in a statistical level to all company, including entire group, \10,000-above and below consistently. These results testify that current accounting system is valid. Third, in the case of other intangible asset, it requires further examination of current KAS because statistical results show negatively significant value or insignificant value in a statistical level. That means the more intangible assets, the less company value or nothing. Last, in the case of advertisement expenditure variables of above-\10,000 and entire company shows insignificances in a statistical level consistently while below-\10,000-company shows significant result coherently. We should regard accounting information on the advertisement expenditures of \10,000-below-company with caution. The results of this study provide controversial points whether intangible asset items reported on B/S, excluding development expenditures, should be regarded as asset. To facilitate the utility of accounting information on intangible asset, it seems necessary to regard advertisement expenditures reported on I/S as asset accounts. There are further arguments on the way of dealing with intangible asset under KAS that might be considered.

• Journal of Internet Computing and Services
• /
• v.22 no.6
• /
• pp.51-57
• /
• 2021

If a company's actions to save or avoid taxes are judged to be tax evasion rather than legal tax action by the tax authorities, the company will not only pay tax but also non-tax costs such as damage to corporate image and stock price decline due to a series of tax evasion-related news articles. Therefore, this study measures the frequency of occurrence of tax evasion controversial keywords in internet news portal as a factor to measure the severity of the case, and analyzes the effect of the frequency of occurrence on corporate value. In the Korean stock market, we crawl related articles from internet news portal by using keywords that are controversial for tax evasion targeting top companies based on market capitalization, and generate a time series of the frequency of occurrence of keywords about tax evasion by company and analyze the effect of frequency of appearance on book value versus market capitalization. Through panel regression and impulse response analysis, it is analyzed that the frequency of appearance has a negative effect on the market capitalization and the effect gradually decreases until 12 months. This study examines whether the tax evasion issue affects the corporate value of Korean companies and suggests that it is necessary to take these influences into account when entrepreneurs set up tax-planning schemes.

• Journal of the Korean Geographical Society
• /
• v.29 no.3
• /
• pp.318-339
• /
• 1994

U.S. had given large amount of cotton to Korea as food aid program since 1945. This cotton aid had negative impact on cotton culture in Korean agriculture. Korean government used counterparts funds (sale proceeds of food aid) not for investment to agriculture sector, but for military budgets. And food aid on program type had influenced general economic policies, which neglected agricultural sector too. Anti-agricultural policy which was helped by U.S. food aid, had caused cotton cultivator an economic loss. So this economic loss had made many farmers abandon cotton culture. But in our times, cotton is cultivated for the purpose of domestic consumption in a few rural villages. The purposes of this study are 1) to analyze the process of spatial reduction of cotton culture since 1945 in regional contexts in Korea, and 2) to identify the function and meaning of cotton culture which does not pay off in agricultural region. Materials for acreage of cotton culture are acquired through the agricultural statistical year book(1952-1989) and census. To clarify the meanings of cotton culture, field survey are conducted in a rural village which is identified as only one where cotton was cultivated in 1993. In these contexts, this study has come to the following conclusions. In the period of under the rule of Japanese Imperialism (1910-1945), G. arboreum, species of cotton which was traditionally cultivated since 1364, had been driven out. And G. hirustun species, which is suitable for the production of highly qualified textile, has been hierarchically diffused by policy. In these period, regional structure of Korean agriculture was reorganized for the provision with food to Japan. Crops leading this dependent spatial structure were rice and cotton. So agricultural region, specialized with cotton, were distributed in the hinterland of the area which is specialized with rice. U.S. cotton aid to Korea began in 1947. U.S. took an interest in agricultural export because of her domestic surplus of cotton. Cotton aid is one mechanism by which U.S government developed agricultural market in recipient countries, Specially in the exchange rates, up-valuation of won to the U.S. dollars made domestic cotton more expensive than cotton imported, Production cost of domestic cotton is higher than Government's purchasing price of cotton which was also more expensive than price of cotton imported. Korean farmer could not help abandoning the cultivation of cotton, and this gave rise to spatial reduction of cotton culture. Spatially, cotton culture was abandoned in early stage of reduction in regions where stand at a disadvantage climatically, and in next stage in regions where other up-land crops which paid off in urban market, eg, fruits, could be cultivated. In the stage of extinction, cotton was cultivated only in area where G. hirustun species was originated in Korean peninsula. This region is not only suitable climatically for cotton culture, but is far away from urban market. Use of cotton produced is not for spinning, but for fillings of comforter. The main purpose of cotton culture in rural village is not for cotton yields, but for increase of production of seasame, which is grown together with cotton as mixed crops. Cotton product are used for domestic consumption and sold out to gin house. Though cotton culture is not paid off, farmer wanted to cultivate continuously for the cultural purpose, and they wanted the cotton culture promotion policy with the goverment subsidy.

• Korean Business Review
• /
• v.13
• /
• pp.133-157
• /
• 2000

This paper investigate to construct a new strategic trading model which contains the broker and overconfident informed trader. Assuming more favorable situation for the broker, this paper construct a two period model. At period I overconfident informed trader and liquidity traders participate to trade. At this time the broker does not execute transaction of his own account. he only transfer customer's order by commission. At period 2, the broker identifies informed trade of previous period and he execute the trade of his own account with liquidity traders. The effects of overconfidence to the expected transaction volume and expected transaction profit, and price variability are summarized as follows: (i) As the degree of overconfidence increases, the expected transaction volume of informed trader increases. Under the restriction of moderate degree of overconfidence, it also increases the expected transaction volume of broker. In sum, overconfidence behavior of informed trader increases the expected transaction volume. (ii) As the degree of overconfidence increases, the both expected profit of informed trader and broker decrease. (iii) As the degree of overconfidence increases, unconditional variances of price for each periods increase. And as the degree of overconfidence increases, the informativeness of prices for each period increase. Finally, some limitations of this paper and direction for further research were suggested.

• Journal of Science of Art and Design
• /
• v.7
• /
• pp.5-63
• /
• 2005

Generally, the meanings of destruction are related in the meaning of demolition, breakdown, into fragments ... and so on, and the similar meanings are twist, crush, demolish, split, cut, into pieces , break up ... etc. Further, it has related in the cruelty and destructive heart which are linked with orgy, Sadism, Necrophilia and so on. The meanings are also expressed by the initial , which are deprivation, deface, defame, deform, degrade, delegitimize, denounce , deride, destroy, devalue, as well as debase, debunk, declaim, declassify, decry, delete, denigrate, deprecate, despise or detract ...and so on. Dario Gamboni has discussed the meaning in his book as two categories Iconoclasm and Vandalism. And the similar meanings could be found in the words which has the initial of , like abase, abate, abhor, abjure, abolish, abridge, abuse ...and so on. Even though the distinct meanings of Iconoclasm and Vandalism, it is not easy to distinguish clearly between the differences when the results are accomplished in contemporary paintings because of the similarity of the results. In korean vocabulary there are no similar words to distinguish between the meanings of destruction and deconstruction, and the deconstruction is not recorded in the general dictionaries. However the meaning of is diminishing, separation, contrast and so on. So the unification of the word as do-construction is not construct, minus construction, reverse construction. And Vincent Ditch explained that there are the meaning of destroy the text. From Jacques Derrida, the deconstruction strategy is to criticise the world of traditional metaphysics and logocentrism, and not to reconstruire the philosophical meaning of texts but $d\'{e}construire$ them. And Saussure emphasized that the signifers could have more meaning that there can be more signified in traditional texts in the art. as a result, deconstruction is explained that there are many signified meanings in a signifer. In this thesis , from using the meanings of destruction and deconstruction, to distinguish the expressive skills in contemporary art works are arising. Therefore, special methods which are linked in the destruction styles are selected. As a result, the two different purposes of destruction is arising, one is enmity destruction and the other is self destruction another word, auto destruction or destruction to create The enmity destruction can be distinguished by the two category Iconoclasm and Vandalism. They come from the moment of different historical aspect is arising and want to attack the Icon or masterpiece this concept is from the study of John Philips and especially iconoclasm is linked with religious and artistic heart, but Vandalism is come from the political attack. Sometime, this distinguish is not clearly arising, because the two aspects are co-related in the attack. As a result, firstly, the Iconoclastic controversy had arisen in the methods of Dadaism which has developed by Man Ray, Francis Picabia and Marcel Duchamp. They want to attack the pre-established master-pieces and painting spaces, and they had 'non-artistic attitude' not to be art. Since 1980, the German artist Anselm Kiefer adapted the methods and made them his special skills so he had tried to paint tough brush strokes and draw with hugh pallette image line and fire and water images , they can be the image attack as the Iconoclasm. secondly, the model of vandalism is to be done by hammer, drill, canon and so on. the method is to attack the content of painting. Further, the object of destruction is bound by cords and iron lings to demolish or to declare the authority of pre-statues; it symbolize the pre-authority is gone already. Self-destruction based paintings are clearly different in the purpose of approaching the art work. First of all, they can be auto-destruction, creative destruction and metamorphosis destruction, which is linked with the skill the material aspect and basic stature, and sign destruction or signifier destruction, which is link with the inner meaning destruction that is considered as the Semiotical destruction in post-modern paintings. Since 1960, the auto destruction is based on the method of firing, melting, grinding and similar skills, which is linked with Neo-Dada and reverse-assemblage. Metamorphosis destruction is strongly linked with the basic inner heart price and quality, so it can be resulted in the changedness of expectation and recognition. Tony Cragg has developed the skills to metamorphose the wood as stone or iron as cloth and stone as sponge and rubber and so on. The researcher has developed the same style in the series of since 2003. The other self-destructive methods are found in the skill of sign destruction. In the methods the meaning of the art is not fixed as one or two, but is developed multi-meaning and differ from original starting situation, so Jacques Derrida called the difference meaning in deconstruction. It is the destruction of textes. These methods are accomplished by David Salle, Francesco Clemente, and recently Tracy Emin, who has developed the attacking heart in the spectators' emotion. Sometime in the method of self-destruction, it is based on horror and shock, the method is explored by Demian Hirst and Jakes and Dinos Chapman. Their destructive styles stimulate ambivalent heart and destroy original sign of girl and animals.