• 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.

• Proceedings of the Korea Water Resources Association Conference
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• 2015.05a
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• pp.216-216
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• 2015

Frequent hydro-meteorological events caused by global climate change and human exacerbate activities, make the water resource problem more complicated. The increasing speed urbanization brings a significant impact on the city flood control and security, water supply safety, water ecological security, water environment safety and the water engineering security in China, and puts forward higher requirements to urban water integrated management, undoubtedly which become the biggest obstacle for water ecological civilization construction, thus urgent requiring an advanced methods to enhance the effectiveness of the water integrated management. The other fields of smart ideas point out a development path for water resource development. The construction demand of smart water resource is expounded in the paper, combining the philosophy of modern Internet of things with the application of cloud computing technology. The concept of smart water resource is analyzed, the connotation characteristics of smart water resource is extracted, and the general model of smart water resource is refined. Then, the frame structure of smart water resource is put forward. The connotation and the overall framework of the smart water resource represent a higher level of water resource informationization development and provide a comprehensive scientific and technological support to transform water resource management from an extensive, passive, static, branch and traditional management to a fine, active, dynamic, collaborative and modern management.

• Journal of English Language & Literature
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• v.60 no.2
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• pp.249-267
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• 2014

An outsider's perspective is often illuminating and enlightening, as he or she perceives the world differently from us, and sees things that insiders tend to miss. While an outsider's views are fresh and penetrating, an insider's vision is often banal and myopic. Although outsiders' perspectives may not be quite right at times, they always shed light and provide insight, allowing us to reevaluate the conventional interpretations of our literature and folktales. In order to prevent our own understanding and knowledge from growing stale and narrow-minded, we should endeavor to consider outsiders' opinions and view all things from multiple angles. When reading literary or cultural texts, therefore, we need to read through others' eyes because it provides alternative perspectives. And we should learn to co-exist with others and see things from others' eyes. In his celebrated novel, My Name Is Red, Orhan Pamuk, the Turkish Nobel Laureate, explores the themes of clashes between the East and the West, the young and the old, and conservatism and radicalism. The confrontation between the stubborn defenders of tradition and the self-righteous innovators ultimately results in bigotry, hatred and murder. As Pamuk aptly perceives in his novel, the inevitable outcome of such uncompromising conflict is degradation of humanity and annihilation of human civilization. That is precisely why we need to embrace others who are different from us and learn to look through others' eyes. Sometimes, we fear other voices and different perspectives. As the movie "The Others" suggests, however, there is no reason for us to be afraid of others.

• Animal Bioscience
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• v.35 no.8
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• pp.1141-1150
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• 2022

Objective: To understand the domestication and spread of horses in history, genetic information is essential. However, mitogenetic traits of ancient or medieval horses have yet to be comprehensively revealed, especially for East Asia. This study thus set out to reveal the maternal lineage of skeletal horse remains retrieved from a 15th century archaeological site (Gongpyeongdong) at Old Seoul City in South Korea. Methods: We extracted DNA from the femur of Equus caballus (SNU-A001) from Joseon period Gongpyeongdong site. Mitochondrial (mt) DNA (HRS 15128-16116) of E. caballus was amplified by polymerase chain reaction. Cloning and sequencing were conducted for the mtDNA amplicons. The sequencing results were analyzed by NCBI/BLAST and phylogenetic tool of MEGA7 software. Results: By means of mtDNA cytochrome b and D-loop analysis, we found that the 15th century Korean horse belonged to haplogroup Q representing those horses that have historically been raised widely in East Asia. Conclusion: The horse is unique among domesticated animals for the remarkable impact it has on human civilization in terms of transportation and trade. Utilizing the Joseon-period horse remains, we can obtain clues to reveal the genetic traits of Korean horse that existed before the introduction of Western horses.

• International Journal of Computer Science & Network Security
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• v.22 no.6
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• pp.13-18
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• 2022

Mankind has been living in the third millennium of a new era for 15 years. Today he realized that he was on a tiny planet with not much space. The 20th century laid bare its global consequences in all its horror.. According to the Stockholm International Peace Research Institute, more than 30 armed conflicts are recorded on the planet every year, leading to the death of more than 1,000 people during the year. Over the past 15 years, the total number of deaths as a result of military actions in such conflicts has also increased: more than 17 thousand people - in 2002 to more than 22.5 thousand - in 2011. 2022, in turn, became the beginning of a new round of military history, bringing changes in the social, environmental, agro-industrial, economic and other spheres not only in Ukraine, but also in all countries of the civilized world. As a result of the study, the most significant impact of the negative factors of the war, namely the economic, legal, regional and environmental aspects, was identified and analyzed.

• Journal of Environmental Health Sciences
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• v.48 no.1
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• pp.9-18
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• 2022

In today's civilization, it can be impossible to prevent disasters that cause large-scale human and material harm, and the environmental industry is not excepted from this. Over the last 50 years, several large and small environmental health catastrophes have occurred in Korea. Notable instances include the phenol pollution accident in the Nakdong River, the Hebei Spirit oil spill in Taean, Chungcheongnam-do, and the humidifier disinfectant disaster. Looking at these instances, it is clear that the government failed to prevent similar incidents and accidents after the tragedies. The government created and executed different policies to prevent such incidents and accidents, but the majority of them were highly fragmented. It is understandable that depending on the political and social level of the society in which the environmental health hazard incident/accident happened, the investigation of the cause, countermeasures, and policy reaction may differ. To put it another way, the more authoritarian and non-democratic a political social system is, the more likely it is to cover up occurrences and accidents without a deep examination. This is in line with the members of society's level of political awareness and acknowledgment of the importance of life and safety. In 1985, when the Onsan pollution disease was discovered, and in 2011, when we recognized the realities of the humidifier disinfectant disaster, South Korea's political and social systems were entirely different.

• Journal of English Language & Literature
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• v.58 no.4
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• pp.679-700
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• 2012

This study aims to examine Mark Twain's criticism of American capitalistic ideals in the late nineteenth century. During this second industrial revolution, industry showed rapid growth and capitalism established an order, while America suffered under the monopolization of capitalistic conglomerates. This resulted in the widening gap between the rich and the poor and the dehumanization caused by rapid industrialization. In A Connecticut Yankee in King Arthur's Court, Hank Morgan, the protagonist--who represents nineteenth-century America's industrialism, individualism, and capitalism--is sent back in time to the sixth century of Arthurian England. Hank attempts to introduce nineteenth-century technologies and machines to build a capitalistic system in the middle ages. However, Hank's efforts lead to disaster in which the country and civilization he worked to build is completely destroyed. Although Twain does not deny capitalistic ideals, he criticizes the "governmentality" that operates Hank's reform system to the extreme. Hank values efficiency and utilizes human beings as capital. Hank's economic reason not only transforms the Round-Table knights into speculators but also transforms their religious acts and abstract ideals into moneymaking businesses. The destructive ending anticipates the World Wars and the Great Depression in the first half of twentieth century and even serves to predict the dangers that follow.

• Journal of the Daesoon Academy of Sciences
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• v.20
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• pp.95-123
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• 2009

This paper is designed to show the relationship between the Daesoon Principle and the recent theories like transpersonal psychology(TP) and predicate logic. According to TP there are 3 categories and 8 elements inside of not only human consciousness but civilization; three are pre-ego, ego, trans-ego, and eight are Uroboros, Typhon, Greater Mother, solarization, and repetition of the previous fours. The former is called, for Ken Wilber, the Average mode and the latter, the Advanced mode. I think that Daesoon thought including general Korean National religions belongs to the Advanced mode. I applied the predicate logic or paradoxical logic to understand of the Harmony of God and Man as well as Correspondence of Yin with Yang. The paradoxical logic has been not acceptable through two thousands years in the western tradition. I call the paradoxical logic the E type logic in this paper. The E type logic is most suitable logic for apprehending the Daesoon philosophy to a large extent. Finally my paper may contribute to the globalization of Daesoon mind system.

• Journal of the Korea Safety Management & Science
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• v.26 no.2
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• pp.55-64
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• 2024

As the distribution of vehicles and logistics increases due to the development of human civilization and the increase in population, various roads play an important role in domestic traffic and transportation. However, the recent emergence of large cities and new cities is causing traffic problems, and the increase in roads is inevitable for the smooth distribution of vehicles and logistics. In Korea, mountainous regions occupy 70% of the country, so tunnels are used to open roads. Without this, it is difficult to open the road. Currently, there are 3,720tunnels (as of December 31, 2023) installed on high-speed national highways, general national highways, and local roads nationwide, with a length of 2.499 and increasing every year. Accordingly, fire accidents in tunnels will also increase, and due to the nature of tunnel fire accidents, there is a high probability that they will escalate into large-scale disasters, resulting in casualties and property damage, as well as significant social losses due to the disruption of logistics transportation, etc. As the possibility of potential hazards is increasing, the purpose of this study is to build a safe and efficient tunnel system by optimizing maintenance and management for fire and disaster accidents in tunnels.

• Korean Journal of Soil Science and Fertilizer
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• v.46 no.6
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• pp.549-555
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• 2013

Human influence on soil formation has dramatically increased as the development of human civilization and industry. Increase of anthropogenic soils induced research of those soils; classification, chemical and physical characteristics and plant growth of anthropogenic soils. However there have been no reports on soil pore properties from the anthropogenic soils so far. Therefore the objectives of this study were to test computer tomography (CT) to characterize physical properties of an anthropogenic paddy field soil and to find differences between natural and anthropogenic paddy field soils. Soil samples of a natural paddy field were taken from Ansung, Gyeonggi-do (Ansung site), and samples of an anthropogenic paddy field were from Gumi in Gyeongsangnam-do (Gasan) where paddy fields were remodeled in 2011-2012. Samples were taken at three different depths and analyzed for routine physical properties and CT scans. CT scan provided 3 dimensional images to calculate pore size, length and tortuosity of soil pores. Fractal analysis was applied to quantify pore structure within soil images. The results of measured physical properties (bulk density, porosity) did not show differences across depths and sites, but hardness and water content had differences. These differences repeated within the results of pore morphology. Top soil samples from both sites had greater pore numbers and sizes than others. Fractal analyses showed that top soils had more heterogeneous pore structures than others. The bottom layer of the Gasan site showed more degradation of pore properties than ploughpan and bottom layers from the Ansung site. These results concluded that anthropogenic soils may have more degraded pore properties as depth increases. The remodeled paddy fields may need more fundamental remediation to improve physical conditions. This study suggests that pore analyses using CT can provide important information of physical conditions from anthropogenic soils.