• The Journal of Industrial Distribution & Business
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• v.12 no.11
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• pp.1-8
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• 2021

Purpose: For the last few decades, human civilization has observed an enormous change due to digitalization. However, question remains whether and how management accounting has been transformed to meet the demand of the digitalization. This paper provides a literary illustration of such transformation in the context of a digitalized world. Research design, data and methodology: This is a conceptual study based on extant literature. Therefore, the secondary sources of materials were used. Materials include literatures published in this domain, archival documents, and other publicly available data. Results: Drawing from literary evidence, the paper first highlights the evolving character of management accounting. Then it illustrates the changing landscape in the milieu of global and institutional settings with a focus in accounting profession. It further demonstrates the digitalization impact in management accounting. Here it also identifies the changing role of management accountants. Conclusions: The paper is critical for the management accounting professionals in identifying the attributes and nature of management accounting in the contemporary world. It also provides a sketch of the potential skillset that management accounting professionals should embrace to tackle the challenges of the new environment.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.287-298
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• 2022

Indonesia is an agrarian country with the significant development of Shariah banking. This study aimed to estimate the effect of Third Party Funds (TPF), Non-Performing Financing (NPF), Exchange Rates (ER), and Bank Indonesia Shariah Certificates (SBIS) on the Sharia Agriculture Sector Financing in Indonesia during 2014-2020. This study used the Ordinary Least Square (OLS) technique to analyze the data. The coefficient of determination test showed that 99.19% of Sharia financing in the agricultural sector was influenced by TPF, NPF, Exchange Rate, and SBIS variables. The estimation results showed that the variables of TPF and ER significantly affected Sharia Financing for Agricultural Sector (PP). Meanwhile, the NPF and SBIS variables had no significant effect on PP. This research showed the resilience and accuracy of Islamic banking in selecting financing and can support the development of other Islamic financial instruments such as SBIS. Simultaneous test results demonstrated the existence of the estimating model. Because of the character of the Indonesian nation as an agricultural country, this study advised Sharia banking to prioritize the usage of third-party funds from the public for the agricultural industry. Sharia banking also needed to produce Islamic finance products that fit the agriculture business sector's needs.

• Korean Journal of Biological Psychiatry
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• v.8 no.1
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• pp.20-36
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• 2001

The debate about whether depressive disorders should be divided into categories or arrayed along a continuum has gone for decade, without resolution. In our review, there is more evidence consistent with the spectrum concept than there is with the idea that depressive disorders constitute discrete clusters marked by relatively discontinuous boundaries. First, "depression spectrum", "is there a common genetic factors in bipolar and unipolar affective disorder", "threshold model of depression" and "bipolar spectrum disorder" are reviewed. And, a new subtype of depression is so called SeCA depression that is a stressor-precipitated, cortisol-induced, serotonin-related, anxiety/aggression-driven depression. SeCA depression is discussed. But, there is with the idea that depressive disorders constitute discrete subtypes marked by relatively discontinuous boundaries. This subtypes of depressive disorder were reviewed from a variety of theoretical frames of reference. The following issues are discussed ; Dexamethasone suppression test(DST), TRH stimulation test, MHPG, Temperament Character Inventory(TCI), and heart rate variability(HRV).

• Journal of Sasang Constitutional Medicine
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• v.21 no.3
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• pp.48-62
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• 2009

1. Objectives: The purpose of this study was to analyze the physical and psychological characteristics of each Sasang type groups which were classified by Sasang medicine specialist. 2. Methods: The subjects were 115 (85.2% of male) university students with $26.8\pm5.4$ yrs. of age and $12.9\pm1.7$ yrs. of education. We can get 30 of Soyang type, 39 of Taeeum type, 46 of Soeum type after the Sasang type classification. Their physical characteristics were measured with Bioelectrical Impedance Analysis (Inbody 720, Biospace, Seoul), and psychological characteristics with Temperament and Character Inventory (Maumsarang, Seoul). The general linear model (SPSS 12.0, SPSS Inc, Chicago) were used for the analysis with gender and age as covariance. 3. Results and Conclusions: Taeeum type group ($75.64\pm13.01$, $26.12\pm4.16$, $15.74\pm2.42$, $11.30\pm1.80$, $3.93\pm0.62$, $18.43\pm7.70$) showed significantly bigger weight, intra-cellular water, extra-cellular water, protein, mineral, body fat mass than Soeum type group ($61.32\pm8.56$, $22.54\pm3.87$, $13.70\pm2.15$, $9.74\pm1.68$, $3.35\pm0.51$, $10.79\pm3.97$). In obesity degree such as Body Mass Index and Waist-hip ratio, and circumference measures in chest, waist and hip, we found significant differences in the order of Taeeum>Soyang>Soeum. As a psychological perspectives Soyang type group ($41.90\pm13.32$) has higher NS (Novelty-Seeking) score than Soeum type group ($35.22\pm11.22$) with marginal significance (p=0.052). In sub-scale measurements Soeum type group ($10.61\pm3.69$) has significantly lower value than other two groups in P3 (Ambition). The results of present study showed that Taeeum type by specialist has same physical characteristics as previously reported QSCC II based studies. Temperament profile of each Sasang type group will serve as an important evidence for further study showing that the Sasang typology has biological basis.

• The Journal of the Korea Contents Association
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• v.16 no.1
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• pp.179-189
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• 2016

The aim of this study was to find out the possibilities of humanistic education through text analysis of the picture books of Korean fairy tales dealing with poverty and to discuss the educational implications. For this, the two researchers drew the literal roles of poverty and property in the common narrative structure of seven subject books and discussed the humanistic educational implications. The results are as follows. Firstly, the poverty of a main character was related to good personalities rather than negative personalities such as indolent disposition and formed affirmative values. Secondly, divine existence or animal helpers offered property to the good man in a unrealistic manner so that it emphasized the meaning of reward on their good nature. Thirdly, the bad character of wicked men following the good men was focussed on and their greed for property was the evidence of their wickedness. Most of them were punished because of the wicked motive so that it apparently highlighted the lesson of the good triumphing over the evil by the binary opposition structure. Fourthly, all the fairy tales made the characters treated based on the each personality: punishment or reward. However, the reward was usually property so that the property itself was depicted as a kind of blessings. Based on those findings, some humanistic educational implications were discussed.

• Journal of Physiology & Pathology in Korean Medicine
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• v.18 no.1
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• pp.1-7
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• 2004

Oriental Medicine has long been centered around Qi[vital force], hence adopting Qigong and the art of regimen for training the body and relaxing the mind so as to prevent and heal illness. It has not been such a long time since Qigong method had been performed and spot-lighted out of numerous methods in Oriental Medicine. In China and Korea alone, diverse cases and papers are published, only revealing so many steps toward the establishment of diachronic description, theoretical foundation, and clinical practice. Historical approach is an essential part of recognizing a subject. When you step along its path and comprehend what it were, you can also grasp what it is and what it will be. Establishment of Qigong history is also vital to research Qigong in theory and practice. Generally, Qigong was transmitted from China to Korea, whereas the opposite explanation, that it originated from Korean Taoism, is supported by the minority based on certain texts concerning ancient history. In this paper, I support the theory of Korean originality based on the following grounds: First, the location of Qi and Van, the motherland of Chinese Taoism provides a strong evidence that Korean tradition had been absorbed by them and formed the tradition of mystic hermits(shenxian). Second, Guangchengzi, the originator of mystic hermits, is from Dongyi tribe according to Cheonghakjib. Third, the myth of Dangun has pure form of unique Korean folklore possessing the distinctive feature of mystic hermits tradition, uninfluenced by Chinese Taoism. Fourth, in ideographical aspect, the character 'xian(仙)', was invented as the Korean concept of mystic hermits[xian] was flowed in to China. Moreover, There is high probability that it was based on the concept of mystic hermits shown in the myth of Dangun in Its original formation. Fifth, considering the relation between wild ginseng and the tradition of mystic hermits, that tradition can be formed very naturally in Korean area. Sixth, the analogical similarity between archetype of Korean tradition and Taoistic trilogy, the foundational idea of the tradition, gives genealogical basis to its origin. Seventh, the tradition of mystic hermits and Shamanism, which constitues the prototype of Korean mind as an original religious tradition, are undiscernible in their root In Conclusion, We can reach the idea that the origin of Qigong derives from Korean tradition, not that of China. The tradition of mystic hermits was transformed to ego-centric seclusionism when it faced the anarchy of Warring states period in China, whereas it was developed into humane proriety and worship of Heaven base on the programme of 'universal fraternity in pursuit of interst for man'. In prospect, it is highly required to develop and interpret traditional discipline methods in Korea so as to utilize them for clinical Qigong in practice.

• Korean Journal of Heritage: History & Science
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• v.50 no.4
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• pp.20-37
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• 2017

It is called the "Painted lead glaze pottery" that is painted green, brown, yellow over white or light yellow glazed base among glazed pottery in the Northern Qi Dynasty. Even though the white glazed pot painted green with three ears and the yellow glazed jar painted green with long neck is found in the Fan-cui Tomb in Honghetun Village, Anyang City, Henan Province in 1971, these potteries were not focused in academic circles. While the white glazed pottery found with them was thought as the earliest evidence of the white porcelain that the date is clear, it has constantly been discussed so far. In this paper, focused on the painted lead glaze pottery, the materials from tombs and kiln sites are organized, and based on them, the decoration feature and production technique is analyzed. The emergence time of this pottery is checked by the date of tombs and the social value of this pottery is considered by the position of the buried person. The painted lead glaze pottery of the Northern Qi Dynasty has independent character such as porcelain clay, twice firing burning and painting technique over glazed base. This character emerged from several glazed potteries in the Northern Wei Dynasty and it continued to the Northern Qi Dynasty. At last, the white painted lead glazed pottery appeared. The painted lead glaze pottery was formed by the combination of a shape of the ceramic in Southern China and painting technique after the Northern Wei Dynasty in Northern China.

• Journal of The Korean Association For Science Education
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• v.34 no.2
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• pp.79-92
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• 2014

The purpose of this study is to develop an inquiry-based argumentation task for use in science teachers' professional development by providing them with the substantial experience of argumentation. To do so, the study has developed an argumentation task by utilizing the experiment on the Charles' Law of gas and revised by applying to eight teachers three times. We have revised the questions by analyzing three issues that have been revealed throughout this process in ways that facilitated teachers' argumentation. The effects of revision have been confirmed by the improvements in teachers' argumentation pattern. Three issues have been identified in developing argumentation tasks for science teachers' professional development and they are as follows: determining the openness of the structure of a question, achieving cognitive conflict and convergence of opinions at the same time, and ways of utilizing various evidence. As the task has been revised in ways that enabled scientific approach to the inquiry topic and facilitated the convergence of various opinions, the participants' argumentation patterns have improved both quantitatively and qualitatively. Meanwhile, the inclusion of an actual experiment has not influence their argumentation, while the observation of experimental data has been used as the core evidence according to the character of the problem. Based on the study's result, we suggest practical implications for developing argumentation tasks for science teachers in more varying contexts.

• Journal of Korean Society for Quality Management
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• v.44 no.1
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• pp.61-76
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• 2016

Purpose: In order to use a word as academic terminology, we must first take a look at the meaning of that word as it is commonly used and then consider whether or not the connotation of that word is suitable to be used as academic terminology. Presently, the word Pumjil(品質) is being used as academic terminology occupying an important position in the field of business administration in Korea and is usually translated into English as 'quality'. The same is true in Japan. However, as is the case with many Korean words, the meaning that the word implies has a tendency to change gradually over time. This tendency can account for the changes or additions to the meaning a word connotes. Methods: This dissertation aims to escape from such biased ideas and study the meaning of 'Pum-Jil品質' from the view of humanities and exegetics. Then the natural definition of the word as far as business administration is concerned can be considered. Results: 'Pum-Jil品質' has been used amid changes in modern times(historic texts in both Korea and China. In Korea particularly, the word was used in the royal court until comparatively modern times.), and now it is also widely used in the field of business administration. In this process of change, a notable point is that 'Pum-Jil品質', which was originally used to mean 'nature or character of a man', took on a new meaning, 'a certain quality of a thing or a good'. Conclusion: 'Pum-Jil品質' should require basic functional 'quality' of goods or services as a prerequisite. And the functional quality should meet consumers' needs, as the pledge (trust; 信賴) for quality is between suppliers and consumers. Without consumer's trust for goods, the relationship between suppliers and consumers cannot be maintained. So goods must exchange with trust, not expenses. In conclusion, we believe it is reasonable to understand 'Pum-Jil品質' based on the meaning of 'evidence or similar rating for pledge (trust)' from the view of humanities and exegetics. In conclusion, we believe it is reasonable to understand 'Pum-Jil品質' based on the meaning of 'evidence or similar rating for pledge (trust)' from the view of humanities and exegetics.

• The Journal of the Korea Contents Association
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• v.21 no.8
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• pp.49-59
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• 2021

Since ancient times, legends and tales have been handed down with a spirituality, shamanistic meaning, and imagination. Among many tales about people and animal footprints that are handed down in various parts of Korea, Changnyeong's 'Munhojang Footprint' is the first case in which the physical evidence(footprints) that the main character has left was identified as a dinosaur footprint. In this study, we performed a scientific analysis based on the basic data collection, distribution pattern of 'Munhojang Footprint', three-dimensional digital recording and visualization, as well as case analysis and humanitic review of footprints in tales and legends. The Munhojang Footprints has long been known as human footprints left in the natural rock due to its shape and preservation status. A new analysis that the Munhojang footprints (composed of 13 footprints) are dinosaur tracks shows social perceptions of the ancient people, characterized by the fear of supernatural beings and the limits of scientific interpretation. Through this scientific and humanistic exploration of Munhojang Footprint that are passed down from generation to generation as legends, pray for peace and well-being of the village through rituals and rituals every year, and have been preserved and managed as practical evidence, it is expected that traditional culture and natural heritage will be linked and mutual value will be enhanced.