• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.26 no.2
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• pp.175-182
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• 2008

Local government needs to an official document to conserve and manage its assets under the control of it by performing public duties. The central government adopted double entry bookkeeping in January of 2007 is demanding that local government should make reports of asset management that are related to assets and debts by using double entry bookkeeping. It is also imperative to assess assets of local government's public facilities in order to adopt double entry bookkeeping. But it is hard to exactly inspect some facilities that are constructed underground. In case of Geoje City, this study also found out that $70{\sim}80%$ of the clauses about facilities such as road and water supply in GIS database can be applied fur assessing assets by double entry bookkeeping. Due to the weak connection between double entry bookkeeping and GIS database, local governments have to make more study in order to practically use double entry bookkeeping system.

• Korean Management Science Review
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• v.22 no.1
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• pp.103-125
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• 2005

Korean government is planning to adopt double entry bookkeeping with accrual basis in the government accounting system. This paper attempts to identify influencing attitudes of information producers toward the acceptance of the new service system. Several models are introduced, including Luder's Contingency Model, Cheng's Politico-Economic Model of Accounting Policy Choice, Roger's Diffusion of innovation, and Davis's Technology Acceptance Model(TAM). A set of constructs are developed as fellows : information producers' knowledges, experiences, altitudes toward the reform, characteristics of cash based accounting system and new accrual based system, a chief executive officer's willingness to support, availability of supporting systems, and social Influences from external environment. This study also incudes hey factors used in TAM, such as perceived usefulness and ease of use. Survey responses are gathered from accounting officers in government ministries and agencies as well as from local governments. Regression analysis shows that, for information producers, both 'perceived ease of use' and 'perceived usefulness' of the new system are the best explanatory variable for the dependent variable. It has also found that 'perceived usefulness' is explained best by individual characteristics such as knowledge and experiences, quality of current cash based s1n91e entry bookkeeping system, chief executive's support, Positive supporting systems and social influences. The useful guidelines for implementing double-entry bookkeeping system with accrual basis are also provided.

• Proceedings of the KSR Conference
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• 2009.05b
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• pp.483-488
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• 2009

When a train enters into the tunnel with high speed, a compression wave generated inside the tunnel has been studied as a one-dimensional phenomenon. However, one-dimensional approach can't analyze 3-dimensional flow effect in the vicinity of the train body. In this research, so as to overcome this weak point, a prediction method of the wavefront of a compression wave using steady state solution has been used for the parametric study considering 3-dimensional effects of the interactions between trains and tunnels. The effective hood shapes were deduced in both cases of the train's entry into the tunnel on the single track and on a side of the double track. As a result, in case of the train's entry on a side of the double track, the increase of compression wave value propagated to the tunnel inside have appeared compared with the train's entry on the single track. Also, a horizontally convex elliptic hood shape is more effective at the train's entry on a side of the double track for the purpose of a decrease of wavefront gradient of a compression wave.

• Proceedings of the Korean Society of Surveying, Geodesy, Photogrammetry, and Cartography Conference
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• 2007.04a
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• pp.329-332
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• 2007

Since enforcement of double entry book-keeping accounting system on 1 January 2007, local government should draw out financial statement for assets and liabilities possessed after due diligence. But, some social infrastructure including underground facilities are difficult to implement entire inspection actually. In this study, we proposed effective approach for assessing assets of local government's social infrastructure such as road, water and sewage, subsidiary facilities etc. using GIS built on local government by NGIS project. Through this, local government ensures correctness and effectiveness of asset inspection as a result of successive establishment of double entry book-keeping accounting system.

• Journal of Internet Computing and Services
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• v.12 no.1
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• pp.71-83
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• 2011

According to action of 'National University Finance And Accounting Act' enactment, national universities plan to introduce a new university accounting system reflecting the accrual basis and bookkeeping by double entry. For stable execution of the system, it is necessary to construct a national university financial and accounting system to be treated in a lump according to a new university accounting system. Therefore, the purpose of the study was to survey operating status of the existing national university financial and accounting system to prepare for that 'National University Financial And Accounting Act' would pass National Assembly, to draw its problems and to suggest a plan to construct national university financial and accounting system on the basis of the above. It is expected that the proposals suggested by the results of the study will give the Ministry of Education, Science and Technology and national universities a help in raising transparency of university finance and be utilized as basic data to construct national university financial and accounting system offering quick management information. to action 'National University Finance And Accounting Act' enactment, national universities plan to introduce a new university accounting system reflecting the accrual basis and accrual basis and bookkeeping by double entry.

• Journal of the Korea Society of Computer and Information
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• v.18 no.12
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• pp.179-188
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• 2013

This study looked into the whole features and problems about depreciation system of government capital assets in the way of the government accrual basis accounts and bookkeeping by double entry and then, tries to find a scheme to improve depreciation system for effective and efficient treatment about assets and expenses. In government accounts, depreciation system has been carried out turning around the entire accrual basis accounts be recognized government assets and applied capital asset accounts from 2011. Therefore, if depreciation system can be facilitated in order to retrench administrative expenditure and utilize assets and resources effectively under the accrual basis accounts, it would be good use of achievement evaluation in government accounts and information providing on the ground of more effective use to government's financial information.

• Journal of the Korean Society of Clothing and Textiles
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• v.31 no.4 s.163
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• pp.507-518
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• 2007

This study aimed to investigate the competitive advantages of Chinese fashion industry and firms to Korean fashion industry by applying the generalized double-diamond theory. Data collection was done by internet and fax survey. Questionnaires were distributed to the Korean textiles and apparel firms who entered China for production anuor distribution. List of firms were provided by KOFOTI, KOTRA, and Korea Apparel Industry Association. Total 198 questionnaires were distributed, and 77 questionnaires were used for final analysis. The results were follows. Korea's competitiveness scores of double-diamond model were higher in every aspects, such as demand condition, infra/supportive industry, firms's strategy and competition except factor condition. Glottalization score in double diamond model measured by the degree of glottalization which was determined by international diamond factors which make firm's multinational/international activities possible. Chinese fashion industry's globalization score of factor condition was significantly higher than Korea, but for the rest of aspects, Korean fashion industry showed higher scores. Therefore, Korean fashion firms can overcome comparative disadvantage of factor condition by utilizing Chinese fashion industry no matter what type of entry. In addition, considering the growth rate of Chinese fashion industry and its power of influence in the world market, the entry to the global market of the Korean fashion industry can be possible.

• Management & Information Systems Review
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• v.12
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• pp.161-179
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• 2003

The purpose of this study is to settle local government accounting system. In order to achieve this object. First, accural accounting should be closely connected with budgetary accounting. Second, a computerized program for double entry book-keeping system must be developed primarily. Finally, the improvement of local government accounting system should be oriented enhancing efficiency and public accountability.

• Journal of Navigation and Port Research
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• v.28 no.7
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• pp.593-600
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• 2004

This paper aims to introduce budgetary accounting system for not-for-profit organizations related to maritime and fishery in Korea Especially, these not-for-profit organizations related to maritime and fishery should design and maintain the original accounting systems because they have some objectives and activities of organizations different to for-profit organizations. Currently, while the accounting for not-for-profit units is difficult to understand, this case study of budgetary accounting system for not-for-profit organizations related to maritime and fishery as KSSIT may be great help to them by reflecting all administrative activities of these units and offering objectively and fairly financial position and phase or operating results. This paper concentrate primarily upon this subject about double-entry accounting system to be introduced in order to improve budgetary systems of not-for-profit organizations. These units are governmental organizations as public corporations and bodies corporate and politic. Therefore, not-for-profit organizations related to maritime and fishery should be applied to regulations of the Governmental Accounting Standards Board. GASB has the authority to establish standards of financial reporting for all units of government. With conclusion, this paper reviewed a case of double-entry system for budgetary accounting, and examined a process of financial reporting in not-for-profit organizations. Through this paper, the comprehensive understanding of budgetary accounting system for not-for-profit organizations as KSSIT would be promoted.

• The Journal of Information Systems
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• v.7 no.1
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• pp.55-76
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• 1998

Various trials to overcome the limitation of current accounting which fails in synchronizing business activities and their information have failed to make satisfactory result merely showing a little saving of processing time. This is because such trials have been done within the boundary of double-entry bookkeeping system. Without consolidating business activities and their information, reformation efforts such as BPR(business process re-engineering), ABC(activity-based costing), CALS(commerce at light speed) etc to fit the business organization to the changing business environment could not be achieved. Overcoming the limitation of accounting takes precedence of any other attempt to construct the management information systems. Activity Information Accounting System(AIAS) proposes the way of overcoming the limitation of current accounting by using the new accounting methodology and unique solution to real time accounting information. AIAS produces accounting and management information directly of activity information without bookkeeping process of activity information. AIAS adopts method of transforming the details of corporation activities directly into accounting information rather than method of double-entry bookkeeping system. The purpose of this paper is to prove AIAS to be very flexible system by using flexibility concepts. Flexibilities are defined as three aspects, namely ① timeliness (rapid accounting information generations and presentations) ② easy systems modificabilities according to environment changes ③ adaptabilities to all industries.