• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• Journal of Food Hygiene and Safety
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• v.36 no.4
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• pp.342-346
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• 2021

Cold brew coffee extracted from cold water for a long time has drawn public concern over hygiene. This study was carried out to investigate the microbiological contamination levels and caffeine contents in cold brew coffee. A total of 75 cold brew coffees were purchased from offline and online sources. As a result, the average number of bacteria in samples purchased online was 1.14 log CFU/mL (0-6.57 log CFU/mL), while bacteria were not detected in samples purchased offline. Therefore, stricter surveys are required to avoid the food contamination. However, Esherichia coli and nine types of foodborne pathogens were not detected in all samples. The average caffeine content of the samples was 1.6 mg/mL (384 mg/240 mL), so the caffeine almost reached to acceptable daily intake levels (400 mg for adults). However, ten products did not provide any precautions for consumer safety, so improvement of the system is needed. This monitoring data can contribute to the protection of consumer rights and improvement in the safety of cold brew coffee.

• Journal of Digital Convergence
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• v.17 no.10
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• pp.453-459
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• 2019

This study was conducted to investigate the effects of video - based movement therapy program on emotional variables (anxiety, depression, panic disorder) and EEG on panic disorder patients. The following conclusions were obtained. The results of the 12 - week video - based behavior therapy program showed that there were statistically significant differences (p <.05) in the anxiety scale of the exercise group. There were statistically significant differences (p <.05) between the left brain L-Beta region of the exercise group and the left brain H-Beta and the right brain L-Beta regions of the control group and no significant difference was found between the groups. The results of this study suggest that the performance of the video-based behavioral therapy program for panic disorder patients did not affect the emotional variables and EEG changes. However, in the case of emotional variables, It is considered that the longer the program execution period, the more result will be obtained. In addition, it is expected that more positive study results can be expected if the program is run after having had enough familiarity and adaptation time of the operation treatment program omitted in this study.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.2
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• pp.273-282
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• 2021

This study investigates for skills mismatching of the IT service sector in the flows of fast technology changes. It was conducted through an in-depth interview method for professional groups. There were differences in demand for skilled labor by business organizations and educators as providers of skilled labor. A five-point Likert scale was used. The degree of importance of 3.7 average point and the degree of satisfaction of 3.4 average point were responded for the set items in case of matching. In addition, the degree of importance of 3.79 average point and the satisfaction of 3.12 were responded in case of non-majored education students for IT. The skills desired from business organizations included multi-dimensional competencies and soft-skill items. For the reason of skills mismatching, business organizations presented ineffective specifications or divisions of the industrial manpower structure, and educational institutions selected the mismatching of time. Professional groups forecasted that the mismatching gap would expand in the future. To solve the gap, the participated professionals selected an industry-university institute collaboration course and gave an opinion to seek a method to foster manpower in the long-term perspective.

• Journal of the Korean Association of Geographic Information Studies
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• v.23 no.4
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• pp.234-252
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• 2020

This paper is to verify the effectiveness of 'Hybrid Disaster Management Strategy' that integrates 'RTM(Real-time Monitoring) based On-line' and 'UAV based Off-line' system. For landslide prone area where sensors were installed, the conventional way of risk management so far has entirely relied on RTM data collected from the field through the instrumentation devices. But it's not enough due to the limitation of'Pin-point sensor'which tend to provide with only the localized information where sensors have stayed fixed. It lacks, therefore, the whole picture to be grasped. In this paper, utilizing 'Digital Photogrammetry Software Pix4D', the possibility of inference for the deformation of ungauged area has been reviewed. For this purpose, actual measurement data from RTM were compared with the estimated value from 3D point cloud outcome by UAV, and the consequent results has shown very accurate in terms of RMSE.

• Journal of the Korea Organic Resources Recycling Association
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• v.30 no.4
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• pp.141-150
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• 2022

To abate the environmental burden derived from the massive generation of cattle manure (CM), pyrolysis of CM was suggested as one of the methods for manure treatment. In respect of carbon utilization, pyrolysis has an advantage in that it can produce usable carbon-based chemicals. This study was conducted to investigate a syngas production from pyrolysis of CM in CO₂ condition. In addition, mechanistic functionality of CO₂ in CM pyrolysis was investigated. It was found that the formation of CO was enhanced at ≥ 600 ℃ in CO2 environment, which was attribute to the homogeneous reactions between CO₂ and volatile matters (VMs). To expedite reaction kinetics for syngas production during CM pyrolysis, Catalytic pyrolysis was carried out using Co/SiO2 as a catalyst. The synergistic effects of CO₂ and catalyst accelerate the formation of H₂ and CO at entire temperature range. Thus, this result offers that CO₂ could be a viable option for syngas production with the mitigation of greenhouse gas.

• Journal of The Korean Society of Clinical Toxicology
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• v.18 no.2
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• pp.85-93
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• 2020

Purpose: The annual statistics for poisoning are reported based on the data from poison control centers in many advanced countries. In 2016 a study was conducted to analyze the 2016 Korea Poisoning status. This study was conducted to make a better annual report for poisoning statistics in Korea from a 2017-2018 national representative database. Methods: This study was a retrospective analysis of poisoning patients based on the data from an emergency department (ED) based injury in-depth surveillance project by the Korea Centers for Disease Control and Prevention in 2017-2018. Bite or sting injuries were not included. Results: A total of 17714 patients presented to 23 EDs because of poisoning. Adults above 20 years old age accounted for 84.6% of the population, while the proportion of intentional poisoning was 60.8%. The poisoning substance presented in the ED were therapeutic drugs (51.2%), gas (20.3%), pesticides (16.4%), and artificial substances (11.4%). Overall, 35% of patients were admitted for further treatment. The mortality was 2.4% (422 cases), and the most common fatal substances in order were carbon monoxide, other herbicides, and paraquat. Conclusion: This study showed the 2017-2018 status of poisoning in Korea. The prognosis is different from the cause of poisoning and the initial mental state of the patient. Therefore, appropriate methods for preventing poisoning and therapeutic plans in specific situations are needed.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.29 no.2
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• pp.19-27
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• 2011

By studying 'Sauidangzi' written by Honggyungmo(1774~1851), this paper shows on the location, the space organization, and the landscape culture of 'Sauidang' which was upper class's house in late period of the Joseon. Sauidang was the residence of about 530 kan(about $1,750m^2$) which was given to Jeongmyunggongju(daughter of Sunzo) by Injo when she married with Hongjuwon, located at the good place where Mt. Mokmyuk, Mt. Dobong, Mt. Inwang, and Janwon peak are harmonized all together. The residence was on the foothill of Mt. Mokmyuk, facing to the northeast. The main house was facing to the east with the inner and back yards, and the separate house(Sauidang) was facing to the west with the garden, and a vegetable field was set in the outer yard where is connected with a main road where willow trees were lined up, 'Sauidang' was called as "the garden of princess", and a stair-shaped flower garden was made to the south, and one could look down the Hanyang castle as a whole. In the garden, there were trees and house plants enriching one's mind to wish an eternal life with oddly shaped stones or flowers, and symbolizing a fairly land. There were 38 types of trees that were planted either on the ground or in pots as various bundles like 1 tree, 2 trees, 3 trees, 4 trees, 5 trees, 8 trees, and 9 trees. Taehosuk, oddly shaped stones, stone panels, stone pillars, jade panels, sundial, walls and fences, stone stairs, steppingstones, and buildings were set for the landscape. Also, the residence had rare luxuries of landscaping culture like Wangheeji's Nanjungsoogyeseo, Sosik's Cheeongjeongi, Jomangboo's Jeokbyukboo, and Anpyungdaegoon's Behaedangcheop.

• International Area Studies Review
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• v.21 no.4
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• pp.173-194
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• 2017

The research study conducted logistics regression analysis through HLM (Hierarchical Linear Modeling) and presented the value of the outcome in order to investigate characteristic factors of demanders which influence the intention to move into public rental housing. (1) The results of the regression analysis of characteristic factors of household and housing were analyzed as having the significant effect on the intention to move in public rental housing, according to residents moving in monthly rent housing, residents' occupations, rental housing, the number of household, the location of surrounding public rental housing, monthly average income, children's educational level, the number of children, the types of housing and one's own house, in order, out of the types of housing tenure. (2) The results of the regression analysis of characteristic factors of the conditions of location were analyzed that out of the conditions of location of the top five areas in public rental rates, what influences significant effects on the intention to move in public rental housing is the location of surrounding rental housing, income, the number of household and children, children's educational level, job state, housing types, ones' own house, rent housing, monthly rent housing, in order. (3) In case of Seoul, Expanding public rental housing is inevitable in order to stabilize ordinary people's housing stability, owing to the high and rental prices of private housing. Nevertheless, an accurate analysis of the intention to move in public rental housing has not been conducted. Eventually, the research was, thus, conducted, based on the fact that the preference on public housing is low. According to the analytic results of the study, it is required for the government institutions and agencies should consider individual and local characteristics and provide an alternative that meets the real situation, in order to help ordinary citizens with low incomes stabilize housing.

• The Journal of Korean Philosophical History
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• no.36
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• pp.259-291
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• 2013

This article is to study the purpose and significance of Chongyoulun of Peiwei, and it is composed of the two parts of philosophy and critical mind. The critical mind on Chongyoulun is as follows: first, it is mis-interpretative to define the main thought of Laozi as Xuwu. Next, the old philosophers did not criticize Xuwuism properly; as a result, they failed to stop spreading Xuwuism. Last, Guiwulun brought about the disorder of the way of life and the collapse of the public order. Based on this critical mind, Peiwei built up the following philosophy based on You as the fundamental principle of the existence and the movement of universal nature. First, Tao is the combined Wanyou, not abstract substance which is outside of Wanyou. Second, Wu is the state of being without You, and You only comes from You. Third, You can survive depending on external You because You is not the independent substance. Therefore, understanding the external You is the main factor of its existence. Fourth, Wanyou do not harm each other as they get together since Wanyous are interdependent. People are the being who can live through the mutual dependent relationships; hence, social system and morals (ethics) are key factors of the world in the oncological point of view. Wanyou had tried to rebuild the corrupted way of life and public order by recovering the justification of moral orders based on the mutual dependence of Wanyou which is the substance character.