• Journal of Korean Society of Industrial and Systems Engineering
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• v.46 no.1
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• pp.91-104
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• 2023

The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

• Journal of Distribution Research
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• v.16 no.5
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• pp.171-192
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• 2011

This paper focuses on the retail industry of industrial share of the GDP, productivity of distribution industry and input-out analysis between Korea and Japan, also results are summarized as follows. First, the share of GDP in agriculture, forestry and fisheries of the both countries is falling. That of manufacture increases in South Korea, while Japan is falling. While distribution industry shows vice versa. Employed population by industry is falling both countries also. The relative labor productivity shows that agriculture, forestry and fisheries, retail industry needs more labor, while manufacture has been met for both countries. Second, compare to Japan, the retail industry of Korea has been increased since 1990. Likewise, overall productivity of distribution industry in Korea has been increased while almost that of Japan has declined. Third, production inducement effects of Japan are greater than that of Korea. On the other hand, import inducement effects show vice versa. Fourth, as shown from the final demand of distribution industry and the rate of dependence on production inducement, we can see that the “increase in stocks” increases while gross government fixed capital formation shows vice versa. Korea's private consumption expenditure increases while Japan shows versa. South Korea's government consumption expenditure and exports are rising, on the other hand, that of Japan is declining. Fifth, the rate of dependence on distribution industry and import inducement shows the same tendency from both countries. As we can see from the private consumption expenditure, government consumption expenditure, gross government fixed capital formation, gross private fixed capital formation, increase in stocks, the rate of dependence on import inducement is more effective than the rate of dependence on production inducement. While the exports are comparatively ineffective. Sixth, the degrees of influence of retail industry are similar between Korea and Japan, while sensitivity of the Korean industry has been weakened. In this sense, strong policies are needed to boost the industry. Seventh, the investments in the retail industry of Korea showed the public-led trend, while Japan showed private sector-led investment trend. The investment trend of Korea's retail industry will be switched into private sector-led investment step by step in the future. This finding will be an important clue to set the policy direction of Korea distribution industry. Finally, both Korea and Japan are still in need of employment in retail industry. Not addressed in this paper, such as value-added-induced effects, employment inducement effect, will be remaining challenges in the following paper.

• Korean small business review
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• v.40 no.1
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• pp.25-52
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• 2018

The purpose of this study is to investigate the relationship between supply chain sustainability antecedent, supply chain competence, and supply chain sustainability. The relationship between supply chain sustainability antecedence factor and supply chain competence, supply chain competence and supply chain sustainability and to identify the differences between sustainability antecedence factors, capacity and sustainability depending on the size of the firm. To accomplish this, each research hypothesis was established and the results are as follows. First, compliance with environmental regulations, NGO response activities, CSR activities, and trade fairness were found to have a significant positive impact on manufacturing agility, environmental management, and social capital. And manufacturing agility, environmental management, and social capital has been confirmed that most of the economic, environmental and social sustainability have a significant positive influence. In addition, it has been confirmed that there are differences in the factors of supply chain sustainability, capacity, and sustainability depending on the size of the company. According to the results of the study, environmental regulation compliance, NGO response activities, CSR activities, and fairness factors selected as the leading factors of supply chain sustainability play a role as fundamental prerequisites for supply chain competence to achieve sustainability. Manufacturing agility, environmental management, and the formation of social capital have confirmed that they can raise the level of economic, environmental and social sustainability. Therefore, it was confirmed that the enhancement of supply chain sustainability precedence factors can lead to enhancement of supply chain competence, and furthermore, sustainability of supply chain. Compared with large corporations, SMEs' supply chain sustainability precedence factor, capacity and sustainability should be further improved.

• Journal of the Korean Geographical Society
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• v.45 no.2
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• pp.221-239
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• 2010

The lineage village is a very characteristic form of village in Korea. Although it was known as having established on the base of the Lineage Law, the complexities of political and economical structures played an important role in the process of establishing the village. The continuous political struggles between the scholar officials forced them to abuse the blood ties as well as the academic and regional relation. Using the disorder of land ownership system, the ruling elite made chances to expand the private land ownership, and these became the fiscal background of the formation of the lineage village and the agglomeration. The capital area's lineage villages were used of fiscal background by scholar officials lived in Hanyang. In the reason of political struggle, the initiator came to Osan-ri in late 16th Century. And in early 17th century, with a government dignitary, Shin Kye-Young, and with the reproduction of population, Osan-ri formed a typical lineage village with many clan households in the late of 17th century.

• Cartoon and Animation Studies
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• s.43
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• pp.255-284
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• 2016

This article aims at a discourse analysis on the selected 1970s Myungrang Manwhas, in the cases of Ggubungi, Doggaebi Gamtu, Yochul Balmyungwang. For the analysis, the history, pre-censorship, and distribution structure of Myungrang Manwha are referenced, as well as the considerable changes and developments on the definition of 'myungrang' since the 1920s. In employing Foucauldian discourse analysis to the texts, the selected Myungrang Manwhas are analyzed as discursive formation, which emerged within the social relations of the era; the characters' dialogues are analyzed as statement. The analysis examines the discourses that the texts disseminated, and the social context of the utterance. It is demonstrated that the Myungrang Manwhas are forms of representation, which implies 'the contested acquisition on capital and power', 'the emphasis on nationalist aspects', and 'the interpellation and discipline of subject active' of the time. Moreover, it is revealed that the forms of control, such as pre-censorship, were the articulation of the will to power, which drove the discoursive formation to function as an apparatus that meticulously constituted the ruling ideology. In conclusion, the Myungrang Manwhas are rather texts that encompasses political and social context of the era than a mere comic relief.

• Korean Journal of Social Welfare
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• v.58 no.2
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• pp.5-31
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• 2006

Since enforcement of the anti-prostitution law, in spite of systematic setting helping escape prostitution of the women who engage in prostitution that they have had the will lasting prostitution. Therefore, this study aimed to devise intervention plan helping their escape prostitution and return to social by examining individual and structural factor obstructing their escape prostitution The data were collected through the in-depth interview and text. And these were analysed according to coding, constitution of concept, matching, construction of explanation on the phenomenon. The nine women who engaging in prostitution were participated in this study. As a result of the data analysis, 46 concepts and 10 categories were generated. By classification of individual and structural factor, the outcomes of an interpretation were as follows: The cause obstructing Prostitutes' escape prostitution were (1) distrust on the policy of the government, (2) life-script was made by reaction-formation, (3) predestined resignation caused by anxiety, (4) body as capital goods, and (5) the commensal model with pimp. Based on this result, we proposed practical and political alternative plans for prostitutes.

• Horticultural Science & Technology
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• v.28 no.6
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• pp.1039-1050
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• 2010

Carrot is one of the useful crops used abundantly in cooking in Western as well as Asia regions such as China and Korea. However, seed coats have hairs which should be removed to increase germination rate. Furthermore, because of seed hairs, farmers face several additional losses, such as time consumption, manpower, capital and so on, for seed handling. To prevent these problems, study of gene related hair formation using short-hair seed lines is required. We analyzed genes related to hair formation from seed through expressed sequenced tag (EST) profiling, based on the fact that the development of carrot seed hair is related to cellulose synthesis pathway in secondary cell wall synthesis stage. To study the gene expression related to hair formation of the carrot seed, a cDNA library was constructed by using the early maturation stage of the short-hair line (659-1) and hairy seed line (677-14). In short-hair (659-1) and hairy seed (677-14) lines, results from of EST profiling through BLASTX search analysis using the NCBI database showed that 172 and 224 unigenes had significant homology with known protein sequences, whereas 233 and 192 unigenes were not, respectively. All ESTs were grouped into 16 categories according to their putative functions. Twenty nine unigenes among all ESTs were considered to be genes regulating seed hair development from cellulose synthesis pathway during secondary cell wall synthesis stage; in results, 14 unigenes related to seed hair development were found only in hairy seed line.

• Journal of Life Science
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• v.28 no.1
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• pp.110-115
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• 2018

This study was conducted to investigate the potential of medicinal plants as oral health materials derived from natural products. Among the extracts from 200 medicinal plants grown in Nepal, Laos, Mongolia, Bangladesh, Vietnam, and China, stem extracts from Diospyros malabarica (1 mg/disc) showed the highest antibacterial activity against Porphyromonas gingivalis ATCC33277 and Streptococcus mutans ATCC25175. The D. malabarica stem extracts showed antibacterial activity similar to chlorhexidine, sodium lauryl sulfate, and triclosan, which were used as a positive control, as well as higher antibacterial activity against S. mutans ATCC25175 than P. gingivalis ATCC33277. The D. malabarica stem extracts showed bactericidal action (MBC, 0.4 mg/ml) against P. gingivalis ATCC33277 and bacteriostatic action against S. mutans ATCC25175. The biofilm production rate of S. mutans ATCC25175 and the expression of the comX gene associated to biofilm formation in the cultures treated with 0.2-1.0 mg/ml of D. malabarica stem extracts were suppressed in a concentration-dependent manner. Based on the above results, it can be concluded that D. malabarica stem extracts can be used as oral health material derived from natural materials, as demonstrated by the bacteriostatic action and inhibition of biofilm formation against S. mutans ATCC25175.

• Journal of the Korean housing association
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• v.26 no.2
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• pp.89-101
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• 2015

The purpose of this study is to explore the housing pathways of middle-class married women toward owning a first home. In doing so, an in-depth interview as a qualitative method was conducted, life history was utilized to track down the path to first-home owning, and all the interviews were transcribed for analysis. The research participants were well-educated middle-class full-time housewives owning a home. The findings indicated that family formation through marriage and child birth was a primary driving force to buy a home. It was shown that owning a home was perceived not just as a stepping stone for building both family wealth and social capital but as one of the most important pillars to reinforcing traditional family values. In spite of some intergenerational distinctions on the path toward home owning, commonalities across generations included that home owning was considered to be a social icon for middle-class, it became almost impossible for younger generations without parental support which stimulated the intergenerational transfer of wealth, and it was greatly determined by both family income (affordability) and home finance options(borrowing capacity). This research implies that the changing social landscape transforms the value on homeownership and could undermine the socioeconomic strengths of home owning. Nonetheless, it's of importance to strategically assist first homebuyers who are likely to be a member of middle-class.

• Korean System Dynamics Review
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• v.10 no.2
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• pp.103-120
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• 2009

Using various data derived from the regional innovation projects in the IT and BT-sectors within Chungbuk Province, this study tries to observe formation processes of network connecting structure and their spill-over effects. Considering the dynamic nature of key issues, it applies both social network analysis and causal loop methods. After a series of simulation exercises, we find that so-called extroverted regional innovation projects, that is, ones financially supported by the central government, reveal a higher tendency in the centrality, heavily depending on a handful of well reputed organizations. It is quite similar to the reinforcing mechanism, resulting in the rich-get-richer and the poor-get-poorer. Compared with the existing documents, nonetheless, it shows relatively weak in the mechanism strength, implying the fact that regional innovation projects have significantly contributed to ameliorating the unequal distribution of innovation organizations within Chungbuk Province. On the other hand, this study concludes that all the brokerage organizations related to the regional innovation projects have settled in Chungbuk Province. Whereas the Capital Region-based organizations present a higher tendency in the knowledge-network, it seems that the regional innovation projects have significantly contributed to upgrading direct and indirect competitiveness of the local organizations.