• Journal of Korean Society of Industrial and Systems Engineering
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• 제46권1호
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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.

• The Journal of the Convergence on Culture Technology
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• 제9권3호
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• pp.137-143
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• 2023

This study was conducted to analyze factors affecting the length of stay in children with injuries by determining relationships between length of stay and characteristics of children(aged 0 to 12) with injuries. 7,804 patients aged 0 to 12 who participated in the Korea Nation Hospital Discharge In-Depth Injury Surveys, got a diagnosis of sequelae of injuries and of other consequences of external causes(S00-T98), and were discharged between 1 January 2016 and 31 December 2020 were investigated. A frequency analysis, independent samples t-test, and ANOVA were performed. Also, to identify factors affecting the length of stay, a regression analysis was performed. The average length of stay for the patients investigated in this study was 5.5 days. The length of stay for school-age children(aged 7 to 12) and children who had either public or private coverage was higher than that for preschoolers(aged 0 to 6) and children who didn't have public or private coverage, respectively. The length of stay for children admitted to a hospital in a rural area(Jeolla-do or Gyeongsang-do) was higher than that for children admitted to a hospital in a metropolitan area and the length of stay for children admitted to a hospital that had 100-299 hospital beds was relatively long. However, children who first visited a hospital for outpatient care stayed relatively short in hospital and children who had been burned or injured in traffic crashes stayed relatively long in hospital. Children who got a secondary diagnosis and had a principal procedure or who died after being discharged were in hospital for a long time. The findings of this study shall be useful, as they identified characteristics related to the length of stay for Korean children with injuries and factors that determine the length of stay for those children by analyzing the national dataset, or more specifically, the data from the Korea National Hospital Discharge In-Depth Injury Surveys. The risk of child injuries can be easily reduced by taking actions to prevent them and providing safety education programs. The present study has provided essential baseline data for the provision of aggressive care for child injuries and the establishment of a range of policies for child injury prevention.

• Journal of Food Hygiene and Safety
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• 제38권1호
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• pp.12-18
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• 2023

Beef traceability systems help prevent the distribution of Hanwoo (Korean native cattle) meat as imported beef. In particular, assigning a traceability number to each cattle can provide all information regarding the purchased Hanwoo meat to the consumers. In the present study, a DNA identity test was conducted on 344 samples of Hanwoo meat from large livestock product stores in Seoul between 2021 and 2022 to determine the authenticity of important label information, such as the traceability number. Traceability number mismatch was confirmed in 45 cases (13.1%). The mismatch rate decreased to 11.3% in 2022 from 14.7% in 2021, and the mismatch rate was higher in the northern region (16.9%) than in the southern region (10.2%). In addition, of the six brands, B and D showed satisfactory traceability system management, whereas E and A showed poor traceability system management, with significant differences (P<0.001). The actual traceability number confirmation rate was only 53.9% among the mismatch samples. However, examination of the authenticity of label information of the samples within the identified range revealed false marking in the order of the traceability number (13.1%), sex (2.9%), slaughterhouse name (2.2%), and grade (1.6%); no false marking of breed (Hanwoo) was noted. To prevent the distribution of erroneously marked livestock products, the authenticity of label information must be determined promptly. Therefore, a legal basis must be established mandating the filling of a daily work sheet, including the traceability number of beef, in partial meat subdivisions. Our findings can be used as reference data to guide the management direction of traceability systems for ensuring transparency in the distribution of livestock products.

• Resources Recycling
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• 제32권3호
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• pp.26-37
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• 2023

Good control of the solution pH and temperature is required to recover vanadium from the water leaching solution of vanadium ore after sodium roasting. However, such adjustments could lead to aluminum-vanadium and sodium-vanadium co-precipitation, which greatly affects the efficiency of vanadium recovery. In this study, a process that can increase the efficiency of vanadium recovery as ammonium metavanadate [NH₄VO₃] and ammonium polyvanadate [(NH₄)₂V₆O₁₆·H₂O] was investigated by examining the characteristics of vanadium-containing aqueous solutions during precipitation. The aluminum content of vanadium-containing water leaching solutions has a great effect on the loss of vanadium when the pH of the aqueous solution is adjusted to 9. Therefore, a process to minimize aluminum leaching is also required. In this study, ~99% or more of vanadium present in vanadium-containing aqueous solutions was precipitated and recovered as NH₄VO₃ by adding 3 equivalents of ammonium chloride relative to the vanadium content at pH 9 and room temperature. (NH₄)₂V₆O₁₆·H₂O was precipitated from the aluminum-vanadium coprecipitates generated during the pH-adjustment of the aqueous solutions to 9 by dissolving the coprecipitate in the solutions at pH 2.5 and controlling their sodium content to 2,000 mg/L or less. Approximately, 98% or more of the available (NH₄)₂V₆O₁₆·H₂O could be precipitated and recovered from a solution with a vanadium content of 2,200 mg/L and a sodium content of 1,875 mg/L at pH 2.5 by adding approximately 3 equivalents of ammonium chloride relative to the vanadium content at 95℃ or higher. The overall process could precipitate and recover, approximately 91% or more of the total vanadium in the water leaching solution as NH₄VO₃ and (NH₄)₂V₆O₁₆·H₂O.

• Journal of the Korean Institute of Landscape Architecture
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• 제51권3호
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• pp.1-20
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• 2023

The present study has monitored the changes in the biodiversity of Dunchon-Dong ecological and landscape conservation area after the restoration of the wetland, identified and analyzed the threats to the ecosystem, and presented a management plan accordingly. In this area which was forests and rice paddies in the past, apartment reconstruction is currently underway, with some hinterland forests and wetlands remaining. When we look into the change in the floras, the total number of species was 193 in 2000 before the restoration, it decreased from 2004 to 2006, and as of 2019, it was 149, showing an increasing trend. The result of comparing the species that emerged before and after the restoration showed an increase in Cyperaceae herbs such as Carex maximowiczii and Carex dispalata growing in wetland areas within forests and Schoenoplectiella juncoides and Schoenoplectus tabernaemontani growing in areas within wetlands where shallow water is maintained. As a result of analyzing the change in the area ratio of each type of extant vegetation, the wetland native herbs formed the power at the highest ratio after the restoration. The change in the power of the wetland native herbs was on an increasing trend until 2007, after which it decreased much in 2010 and then gradually increased, showing values of 26.6% in 2000, 44.6% in 2002, 49.0% in 2005, 53.3% in 2007, 28.7% in 2010, and 37.3% in 2019. The cause of the decrease in 2010 was judged to be due to the vegetation management conducted to secure open water and remove organic matter in freshwater reservoirs. The amphibia which emerged from 2000 to 2019 was a total of 9 species including Hynobius leeshii, Bufo gargarizans, Kaloula borealis, and Rana uenoi. As a result of the changes in the emerging wild birds, the species diversity index before the restoration was 0.9922 in 2000, and the species diversity index after the restoration gradually increased to 1.2449 in 2005, 1.2467 in 2010, and 2.2631 in 2019. The amphibia and wild birds inhibiting in the Dunchon-Dong forest and wetland were judged to have increased through continuous wetland maintenance such as naturalized plant removal management, native plant maintenance, and open water securing management. For the ecosystem preservation management of the Dunchon-Dong ecological and landscape conservation area, it was suggested to minimize the impact of the Dunchon-Dong reconstruction project, reorganize the indiscriminate access roads adjacent to the wetland, and reorganize the main entrance to the wetland. For ecosystem restoration management, systematic restoration and ecological buffer planting were suggested to be carried out at the time of construction fence demolition.

• Journal of Korean Historical Folklife
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• 제33호
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• pp.31-72
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• 2010

At first, I extract materials on folk religion from four encyclopedic literatures of late Chosun dynasty-Lee, Ji-Bong-Ryu-Seol(『芝峯類說』) by Soo-Kwang(李晬光), San-Lim-Kyung-Jae(『山林經濟』) by Hong, Man-Sun(洪萬選), Sung-Ho-Sa-Seol(『星湖僿說』) by Lee-Ik(李瀷), O-Ju-Yeon-Moon-Jang-Jun-San-Go(『五洲衍文長箋散稿』) by Lee, Kyu-Kyung(李圭景), and present these materials by tables. Second, I examined the contents and characters of these materials on folk religion. The conclusions from this research are as follows. ① There are common features and points of difference between these four encyclopedic literatures. One of common features are that all these four are encyclopedic works, but San-Lim-Kyung-Jae is more practical than another three. ② These encyclopedic literatures regard folk religion as a negative culture, because these literatures based on Confucianism. But they did not deny miraculous virtues of folk religion. ③ These encyclopedic literatures give us many informations on gods and spirits of Korean folk religion, i.e. city gods(城隍神)·Yup-Sin(업신)·spirits of disease, god Kim-Bu(金傅大王神)·god Jung-Duk-Yang(鄭得揚)·god of King Kuan-u(關王神)·god Bu-keun(付根神) etc. So I review these gods and spirits referenced in encyclopedic literatures. ④ These encyclopedic literatures show much interest in ghost in common. The reason of interest is that authors of these encyclopedic literatures are all scholars of Sung Confucianism and Sung Confucian was concern about ghost. The Sung Confucianism denied the ghost as personal being whom Korean folk religion regards to a kind of spirits. Instead of beliefs in ghost of folk religion, they insist on the ghost as Ki(氣), a kind of cosmic principle. But these encyclopedic literatures acknowledge some parts of folk religion's beliefs in ghost, because they admit the miraculous virtues of these parts. ⑤ There are many items on divination in these encyclopedic literatures. But they show dual attitude on divinations. The one is negative attitude to divinations on individual destiny and the other one is positive attitude to divinations on agriculture. ⑥ There are also many items on witchcrafts in these encyclopedic literatures. Through these items, I assumed pervasiveness of beliefs on witchcraft at that time. ⑦ Shamans, as religious specialist, are stand on a central position of Korean folk religion. So it is a matter of course that these encyclopedic literatures concerned on Korean shaman. As Confucians, authors of these encyclopedic literatures did not regards shamans as positive one. But they did not deny miraculous virtues of shamans. In spite of these encyclopedic literatures have negative view points to, and include false informations Korean folk religion, I would like to emphasis on importance of these encyclopedic literatures to understand Korean folk religions, especially Korean folk religions of late Yi Dynasty.

• Journal of Korea Entertainment Industry Association
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• 제13권8호
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• pp.635-645
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• 2019

Non-specific chronic neck pain (CNP) is a prevalent disorder and often accompany with pain, fatigue, reduced range of motion (ROM), and hand function. Although various types of drug are commonly used to manage the symptoms following CNP, there is a need for therapeutic exercise and alternative medicine interventions that have few side effects or are easy to apply. Present study investigated the effects of salt pack and neck exercise for life care of the elderly with non-specific CNP. Sixteen patients with non-specific CNP were recruited and randomly assigned into two groups: the intervention group (n=8) or the control group (n=8). All patients performed neck self-exercise for 30 min/day, 5 times a week for 1 week. And the subjects in the intervention group additionally received salt hot pack for 20 min per session. Visual analogue scale (VAS) and pain pressure threshold (PPT) using algometer were used to assess pain intensity (primary outcome). ROM of shoulder joint and grip strength were measured to test shoulder and hand function (secondary outcome). There were significant improvements in the intervention group (p<.05), while the subjects in the control group did not show a significant change after intervention (p>.05). Also, the intervention group show significant differences in VAS and PPT compared to the control group (p<.05). Thus, our results demonstrated that salt pack and neck exercise have a positive effect for life care in elderly patients with non-specific CNP.

• Journal of Korean Philosophical Society
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• 제125호
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• pp.63-89
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• 2019

The aim of this paper is to examine the so-called theory of automatic action attributed to Plotinus, according to which the sage can act automatically without deliberation or reasoning. Concerns were raised that such a theory runs the risk of turning the agent into an automaton by reducing action to mechanical reflexes to external stimuli. I attempt to show that Plotinus does not hold a theory of automatic action by arguing that the Plotinian sage's non-deliberative action is not automatic at all. For this purpose, I first draw attention to the non-deliberative action of the World-Reason (i.e. the reason of the World-Soul), which is supposed to present an ideal model of action. Indeed, Plotinus mentions that the World-Reason rules the world "as if automatically". This is, however, meant to indicate the spontaneous and natural manner in which the World-Reason rules. In this respect, the way the World-Reason works is compared to the way nature (i.e. the productive power of the World-Soul) works. But Plotinus points out that the World-Reason knows what to do, whereas nature works without knowing. In this connection, Plotinus makes it clear that the World-Reason does not calculate or deliberate about what to do because it already knows it. To clarify this point, I turn to Plotinus' analogy of practical wisdom (phronêsis) and skill, according to which the World-Reason is compared to an accomplished craftsman or artist, who confidently works without any doubt, hesitation or difficulty, thereby expressing her intelligence, unmediated by deliberation. From this perspective, non-deliberative action according to practical wisdom turns out to be superior to deliberative action. Plotinus admits that there are difficult circumstances in which even the skilled craftsman, unlike the World-Reason who always controls the whole situation, needs to deliberate or calculate, but he is nevertheless confident that the craftsman easily finds the solution. This suggests that the sage, who possesses practical wisdom, can act normally like a great master or virtuoso without deliberation, but in an emergency situation he also employs deliberation, but resourcefully and creatively responds to challenge. The attempt is made to elucidate the Plotinian model of sage's action with the help of Csikzentmihalyi's concept of 'flow' and Annas' application of it to the analogy of virtue and skill. Finally, it is shown that the sage's virtuous action, in spite of being a habituated action, is not a passive, routinized, automatic action, but an active, flexible, intelligent action.

• Exercise Science
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• 제23권1호
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• pp.1-11
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• 2014

The purpose of this study was to develop and validate regression models to estimate maximal oxygen uptake (VO₂max) from the 20 m Progressive Shuttle Run Test (20 m PSRT) in Korean middle-school girls aged 13-15 years. The 20 m PSRT and VO₂max were assessed in a sample of 194 participants. The sample was randomly split into validation (n=127) and test-retest reliability (n=99, 32 out of 127 participants also performed validity test) groups. 127 participants performed a graded exercise test (GXT, stationary gas analyser) and the 20 m PSRT (portable gas analyser) once to develop a VO₂max prediction model and to analyze the validity of the modified 20 m PSRT protocol (starting at 7.5 km/h and increasing by 0.5 km/h every 1 min). 99 participants performed the 20 m PSRT twice for test-retest reliability purpose. Mean measured VO₂max (39.2±5.1 ml/kg/min) from the potable gas analyzer was significantly increased from that measured during the GXT from stationary gas analyzer (37.7±5.7 ml/kg/min, p=.001) using the modified 20 m PSRT protocol. But it was a narrow range (1.5 ml/kg/min). The measured VO₂max from the potable and stationary gas analyzers correlated at r=.88(p<.001). Test-retest of the 20 m PSRT yielded comparable results (Laps r=.88 & final speed r=.85). New regression equations were developed from present data to predict VO₂max for middle-school girls: y=.231×Laps-.311×weight(in kg)+46.201 (r=.74, SEE=4.29 ml/kg/min). It is concluded that (a) the modified 20 m PSRT protocol is a valid and reliable test and (b) this equation developed in this study provides valid estimates of VO₂max of Korean middle-school girl aged 13-15 years.

• Women's Studies Review
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• 제27권1호
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• pp.73-109
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• 2010

The cultural pluralism on which more and more emphasis is put in the globalized cultural environment, takes local identity as a crucial index for the cultural exchange on the global level, but at the same time it results in transforming individual regions/places into a homogeneous space, as it forces the local identity itself to fit into the standardized global perspective. In this context I focus on two art projects that are related to 'Dongducheon', a town that houses the U. S. Second Infantry Division. These projects attract specific attention due to the fact that Dongducheon is a significant place with very 'thick' cultural identity: it reveals that modernization in Korea took place in intersection of nationalism, patriarchy and gender/sexuality postcolonial (military) culture. With these two Dongducheon related art projects (Donglyung Kim) and (Eunyoung Jeong) as excellent examples of site-specific art practice, this paper asks what it means to keep the historicity of disappearing local space/place in the global era. And how is it possible to 'represent' an extremely gendered/sexualized place like Dongducheon. This should be examined from a postcolonial feminist perspective. Since emancipation from Japanese occupation Dongducheon has been an island or an outside space in the nation-state Korea. This becomes more complicated, as now mostly women from the Philippines or former Soviet countries are working in the nightclubs in Doungducheon. and are feminist activist experiments to make the place with its residents to be seen and heard in proper a way of mourning, recognition and communication. shows the 'new' kijich'on women as those who are daring to be on an 'Odyssey' for a better life as they run everyday life in Dongducheon, working in clubs, doing laundry, bearing children, going to mass; tries to help them to be heard and felt, while it gathers sounds on the street or at mass and shows the doors or narrow alleys which lead to the their rooms. It aims to mourn the dead kijich'on women and to represent the precarious life of the present migrant kijich'on women, as it shows no faces.