• 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 Service Research and Studies
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• v.13 no.4
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• pp.131-141
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• 2023

Changes in consumer needs and behaviors according to lifestyle changes lead to consumption culture, affecting the automobile market. However, research and research to provide options tailored to the lifestyle of consumers in related markets are still insufficient. Focusing on pickup truck accessories applied to pickup trucks that reflect lifestyle the most among vehicle types, this study first examined the theoretical background of the aftermarket market and lifestyle of pickup trucks. Second, through image mapping, the market possibilities and opportunity factors of pickup trucks were discovered through market size analysis and possibilities, and through this, user types could be classified. Third, interviews were conducted with those representing user types, the contents were organized, and interviews were conducted centering on related groups to create a persona of a user group, and what needs each group's persona wanted. Finally, a design concept suitable for the issue keywords and insights derived for each user lifestyle type was presented. In this study, the user type was divided into ① outdoor activity type, ② hobby activity type, and ③ small-scale work type, and a design case study was conducted by applying the concept suitable for the keyword for each group. For the outdoor activity type, a variable storage structure and a living space-type accessory design were presented, and for the hobby type, a modular decktop design and a sports coupe-type hardtop design were presented. For the small business type, a partition that is easy to fix the load and a stepper design that is easy to board the cargo box were presented. It is expected that the size of the pickup truck aftermarket will be expanded by diversifying the option designs that users want by lifestyle by applying them to the development of pickup truck accessories that fit the lifestyle of pickup truck users in the automobile market, which is currently mass customized.

• Journal of the East Asian Society of Dietary Life
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• v.21 no.3
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• pp.392-400
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• 2011

The objectives of this study were to analyze environmental microbial contamination levels by sampling the surfaces of processing lines and equipment and to verify CCPs of the HACCP plan in a fresh-cut produce processing plant The level of airborne microorganisms in the processing plant was $10^1$ log CFU/plate/15min. Total plate counts and coliform groups of the processing facilities were 1~2 log CFU/100 $cm^2$. No E. coli or S. aureus were detected in the processing plant. However, total plate counts on the cutting board for raw materials and on the spin-dryer were $4.20{\pm}2.12$ log CFU/$cm^2$ and $4.57{\pm}0.92$ log CFU/$cm^2$, respectively. These levels were higher than the safe microbial level, and therefore, the chance of cross-contamination during processing was increased. According to the results of microbiological analyses, total aerobic bacteria and coliform groups of the samples were increased after the second washing and spin-drying steps, due to cross-contamination from the spin-dryer. Thus, an effective method that can be used for microbial control during the washing and drying steps is needed for microbial control in fresh-cut produce processing plants. The results of a verification study also suggest that modification of the HACCP plan is needed along with additional CPs, which were identified as a second washing, spin drying, and the cold storage of final products.

• Journal of the Korean Society of Food Science and Nutrition
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• v.44 no.10
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• pp.1558-1566
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• 2015

The purpose of this study was to examine dietitians' perception of importance about standards of foodservice management associated with long-term care hospital accreditation. This study was carried out through a postal survey consisting of 500 questionnaires, and 157 returned questionnaires were used in the statistical analysis. The results were summarized as follows. Average scores of perception of importance were 4.54/5 points in foodservice production management domain, 4.56/5 points in foodservice facilities management domain, and 4.70/5 points in foodservice sanitation domain. The average scores of importance of long-term care hospitals without accreditation were significantly (P<0.05) lower than those of hospitals with accreditation in items of 'establishment of ventilation equipment in kitchen', 'establishment of hand-washstand in toilet (warm-water, soap)', 'setup of sterilizing foothold in entrance of kitchen and toilet', 'division and use of knife, chopping board, gloves, and utensils before and after cook', 'establishment of cleaning plan and cyclic practice', and 'recording of receiving diary'. Results indicate that there is a need to supplement a casebook of regulations by suggesting detailed and critical limits in the case of below average points of importance. A manual, including HACCP standards for foodservice management of long-term care hospitals, is needed, along with education and webpage for comparing notes on accreditation of long-term care hospitals.