• Journal of the Korea Academia-Industrial cooperation Society
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• v.9 no.3
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• pp.815-821
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• 2008

Performance of corporation results from operation of tangible and intangible assets. Thus, measuring performance need to be taken place in terms of tangible and intangible aspects. However, the research objects, in the measurement of performance, do not guarantee researchers to achieve quantitative results and it is difficult to have objectivity. There are also many different points between a big enterprise and a small-medium size company. These facts require new measurement methods. This study suggests aspects of measurement method as task, attitude, ability and qualification for small-medium size companies. Specially, this study suggest individual measurement method than organizational one. The research system consists of users, team leaders and staffs charge of BSC and the users can access BSC sewer to input, to evaluate and to prove data through their own accounts.

• Journal of the Korea Society of Computer and Information
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• v.26 no.1
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• pp.85-92
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• 2021

In this paper, we propose a cultural heritage mobile augmented reality application that allows visitors to experience artifacts by augmenting prototypes, audio, video, and text information of 3D graphic artifacts of museum cultural assets. By applying augmented reality technology to a cultural product, products can be recognized on mobile phones and various historical information can be received through interaction of digital artifacts, and information can be easily and quickly checked through augmented reality mobile digital contents regardless of time and place. Through this study, we contribute to the development of digital cultural contents via mobile augmented reality and the expansion of augmented reality contents according to the types of cultural heritage for use, such as education, industry, and tourism promotion.

• Journal of People, Plants, and Environment
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• v.22 no.2
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• pp.181-197
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• 2019

This study is to analyze the current state, trend, and preference of the three chrysanthemum festivals representing South Korea that are hosted by local governments, and it is to be used as the basic data for preparing effective plans for the chrysanthemum festivals. The study was conducted from April 20, 2013 to November 25, 2017, and literature review, online search, interviews with persons in charge, field survey, and questionnaire survey were performed. As a result of the field survey, all three festivals had their space structures divided, themes decided and space images depicted based on chrysanthemum sculptures. The landmarks of the city, cultural assets, or great figures were selected to the main theme of the major chrysanthemum sculptures. The sculptures were decorated realistically for users to easily recognize the image. The main chrysanthemum sculptures tended to be introduced repeatedly. As results of the current state of visit and preference, it was found that the number of visitors has increased every year, along with revisits. The satisfaction and the preference for the festival were evaluated positively, and the chrysanthemum festival has become a local festival representing autumn, and a resource for vitalization of the regional economy. However, as a result of the survey, insufficient parking space and resting place, change of image of the sculptures, experience programs, and food shall be improved in order to increase the users satisfaction.

• The Korean Journal of Financial Management
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• v.25 no.2
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• pp.103-135
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• 2008

We test the hypothesis whether foreign direct investments(hereafter "FDI") can affect the changes of the firm value. In this study, we use a newly developed event study technique, referred to as value-based event study approach(hereafter "VESA"), which is based on the seminal papers of M&M(1958, 1961, 1963) and Lee(2006, 2007). The empirical findings about the effects of FDI's on the intrinsic firm values, which can be measured by intrinsic Q(hereafter "IQ") values of the VESA, are as follows; First, the FDI's are carried out by healthy firms in terms of high IQ's. The IQ values become higher during the post-FDI period than prior to performing FDI's. Second, among the four components of IQ values, the value of assets-in-place, the value of intangible assets, and the value of growth opportunities are all increased during the post-FDI period, except the value of current earnings. Third, the same results are observed in all the samples classified by industry. In sum, thanks to the above findings in this study, we can conclude that the announcements of the FDI's are good and reliable indicators for the firm to signal to the market that the FDI firms are healthy in intrinsic firm values, and also that they have good chances to increase their firm values through the new investments abroad.

• Journal of Distribution Science
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• v.13 no.4
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• pp.45-53
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• 2015

Purpose - Online shopping enables consumers to conveniently purchase products irrespective of the time and place. As a result, several online shopping companies have emerged to cater to this growing market and, therefore, the competition among them has become increasingly intense. This paper evaluates the comparative efficiency of online shopping companies for a multi-year period (2009-2013), in order to help online shopping managers identify major drivers for enhancing management efficiency and the subsequent competitiveness. Research design, data, and methodology - The researchers collected the data from 2009 to 2013 from the distribution yearbook. This paper analyzes the marketability (sales figures), profitability (business profits), and management conditions (net profits) of domestic online shopping enterprises by incorporating information on human resources (number of employees) and material resources (total assets and capital). Therefore, the number of employees, total assets, and capital are selected as input variables, and sales figures, business profits, and net profits as the output variables. In this study, Data Envelopment Analysis (DEA) was used to measure the comparative efficiency of domestic online shopping companies. In addition, the Malmquist Productivity Index was used to evaluate the trend of change of Decision Making Units' (DMUs') efficiency for a multi-year period. Results - First, as of 2013, Interpark (2.415) was found to be the most efficient online shopping enterprise, followed by Aladdin Communications (2.117), Hyundai Home shopping (1.867), Home&Shopping (1.176), NS Home shopping (1.170), Commerce Planet (1.126), CJ O Shopping (1.105), Ebay Korea (1.088), and GS Home Shopping (1.051). Second, this study recognizes how the management efficiency has changed for the period 2009-2013. Third, the lesser the capital and employees, the more are the net profits, and the better is the management efficiency of domestic online shopping companies. Lastly, the productivity of such companies is influenced by endogenous factors rather than exogenous factors such as shifts in business environment and technological advances. Conclusions - DHC Korea influenced various distribution channels to reach customers through the Internet. Consequently, this helped in increasing the awareness about its products, in addition to an increase in sales. These achievements can be attributed to the characteristics of online shopping companies. Although it is easy for these companies to suggest goods for one-off purchases, they however have difficulties in retaining customers. Overcoming this challenge can be one of the ways to benchmark a successful case of an efficient company. For example, an online shopping company can attract customers by developing a corresponding mobile application as a convenient way to shop online. Additionally, they can satisfy customers by quick delivery of purchased products, which is possible by building an effective logistics network. Our study indicates that the productivity of an online shopping company was influenced by endogenous factors driven by improvements in managerial practices rather than exogenous factors. Accordingly, online shopping companies should adopt strategies to improve their operational efficiency rather than sales volume-oriented management.

• The Journal of Fisheries Business Administration
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• v.11 no.1_2
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• pp.115-155
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• 1980

Nowadays managers of fisheries enterprises and users of accounting information have a considerable interest in the fishery right. The fishery right, which is given by administrative quarters, is referred to exclusive fishing right in a certain coastal fishing ground, and it has been one of the property rights since the turn of the century. The main purpose of this study is to provide an improved accounting method of the fishery right from the side of accounting. To achieve this purpose, legal nature of the fishery right should be understood in the first place, for the fishery right, an intangible asset, is a sort of property right guaranteed by the fisheries laws, According to the basic law in the fisheries "Fisheries Law, " the fishery right is broken down largely into three categories; culture fishing right, set fishing right and common fishing right. The legal characteristics of these fishery rights are as followings: 1. The fishery right is a private right. 2. The fishery right is a property right. 3. The fishery right is a right in rem, and legal provisions pertaining to land are applied to the fishery right with necessary modifications. In addition to the above fishery rights, the Fisheries Law provides some provisions on the so-called entrance right, and those who obtained the right are authorized to access to a certain common fishing right fishing ground where they have been traditionally fishing. In the inland fisheries, the fishery right system similar to that of the coastal fisheries discussed above is adopted in conformity with the Inland Fisheries Developing and Expediting Law. Viewing from an angle of accounting, there are two kinds of additional fishing rights which are dealt as assets. These fishery rights dealt as asset include the license of entry in the so-called permitted fishing which is also called as fishery right in plain language, and tile entrance right obtained abroad. Although these two kinds of rights are not the fishery right from a viewpoint of law, they are regarded as fishing rights in accounting which intends to provide a useful economic information.formation.

• Journal of Digital Convergence
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• v.18 no.6
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• pp.279-285
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• 2020

In the era of the Fourth Industrial Revolution, there are many sensors around. People and things are connected to these sensors to the internet. Numerous connected sensors produce the latest data in seconds, and these data are stacked with big data of unimaginable size. Because personal information can be contained in any place of data produced, device and system protection are needed. Digital twins are virtual models that accurately reflect the status information of physical assets and systems that utilize them. The characteristic of digital twin is that digital twin itself has temporal and structural identity enough to represent the object of reality. In the virtual environment the reproduced reality, it continuously simulates and it virtuals of the point of time or the future, the replica can be created. Therefore, this study cited factors threatening personal information in the era of the Fourth Industrial Revolution. And proposed using digital twin technology that can simulate in real-time to overcome the risk of personal information hacking.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.37 no.6
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• pp.1077-1085
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• 2017

Urban space is a place that shows the behavior, experience and lifestyle of residents. Also by the combination of local attributes and assets, creating a space that reflects the unique image of the city. For the development of the city, it is important to actively reflect the identity of the space created by the difference of each space. In this study, we focused on the disparate of space and found the characteristics of urban space. And psychological factors on disparate images of the spatial analysis. As a result, 14 spatial image characteristics of Busan showed difference. In terms of dimensions, it could be classified as an natural, artificial, dynamic, static images. Also, the preference cluster of individuals showed a positive response in naturalness, openness, gentle slope and static space.

• Journal of Korean Society of Rural Planning
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• v.13 no.2
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• pp.133-142
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• 2007

Tourism and recreation spots in Korea have been developed metropolitan cities-oriented that facility construction has too much importance in local tourist site development more than satisfaction and experience. Tourism hardly seems to play its role as a motive power even in locals where tourism occupies much in their economic development. Therefore, the ministry of culture & tourism has introduced a plan to discover cultural and tourism resources as a development alternative which handles theme-ability and specialization. However, most projects of local tourism resources developed since 1999 have resulted similar features comparing to previous and existing tourist spots. And the main objectives of this paper have not been realized very well. This research hence forth suggests a program-based model development in tourism resources, with a case study of Gokun-gugok, one of the historical and cultural sites and is located in Hwachon-gun, Gangwon Province. Main points include: Since the Gokun-gugok landscape has been undermined and been loosed the traditional cultural value due to the road development, this study intends to plan to make the adventure of tourism destination including restoring the site as a cultural place. The Gokun-gugok site needs to develop combining various types of tours and adventures with instructive and educational programs to meet the visitors' needs. This research also intends to precede a development plan based on harmonizing natural, historical and cultural assets of the Gokun-gugok with facility maintains and tourism development. Meanwhile, the study stresses on realizing development of tourism resources categorizing programs by seasonality, visitor's economic class, and visit duration. Asa consequence, the research presents a "Culture & Tourism Academy" which deals with these types of adventure programs and informative educations. To assess feasibility of the development plan in terms of economy, environment and policy, the research conducted the site inspection and examined the site's surroundings, land properties and inundation. 145,000 square meters have been extracted as a feasible development area out of total 392,500 square meters. Finally, the study segmentizes target markets basedon the result of the survey on visitors and local residents. The more segmentized markets employ facilities according to their traditional characters.

• Korean Security Journal
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• no.5
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• pp.327-350
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• 2002

We, in Korea, have over two hundred hypermarkets and the number is continuously increasing. We drop into a hypermarket for merchandise, which is an integral part of our life style. So, we should consider safety for employees as well as customers because hundreds of thousands of people use the hypermarket every day. In addition to this consideration, the government should also be a political support relating to accidents that occur in the hypermarket because security and safety matters are important to all of us. But even now, Our security conditions do not match our ideal goal and we take countermeasures after accident or loss. This is a result of not having a security management expert coupled with a chief executive officer that has no idea about security awareness and loss prevention. In addition, we do not have specific laws to address these matters. We also lack reasonable ideas to prevent accident and loss. Now is the right time to revamp the laws and ordinances to improve the quality of civilian life. Prevention of accidents is a needed investment for all security personnel. The best solution for businesses is prevention of accidents. This will increase profits and cost-effectiveness as well as increase customer satisfaction. The company should form a security management department for comprehensive protection of assets. The goal of security management employees should be productive and effective security management. Every employee should have responsibility in mind to prevent accidents in his or her work. In addition, The company should have a systematic organization in place and regular training sessions. The most effective security management comes from cooperation of all members. In the 21st century, we pursue a high standard of living which is a result of our cooperation against any accident and loss. Sennewald says The value of security is better measure by what does not happen rather than what does.