• Korean Business Review
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• v.14
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• pp.31-44
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• 2001

The purpose of auditing is to express an auditor's opinion on the fair presentation of the financial position and business operations of companies according to the financial accounting standards, and to raise the reliability of the financial statements and to enable the user of the financial statements to make a proper judgement on the companies. There should be an audit risk in the audit of the financial statements in a modem sense because it is done by the sampling audit not by the detailed one. Audit risk is the risk that an auditor may unknowingly fail to modify appropriately the auditors' report on financial statements containing a material misstatement. The audit risk eventually hurt the reliability of the financial statements when the auditors set up different audit risks because it is determined by the auditor's professional judgement. Thus, there have been negative opinions on the Audit Risk Model suggested in the SAS No. 47 because it cannot explain the process of auditor's judgement and bring different results. In view of the results so far achieved, which influences the auditor's decision making, should be done by the Belief Function Mode Model in a position of raising the reliability of the financial statements and emphasizing the usefulness and effectiveness of the auditing.

• Journal of the Korea Convergence Society
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• v.8 no.7
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• pp.183-189
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• 2017

This research aims to inquire about local festival culture contents of France which are considered a successful case of cultural contents industry and will make a diagnosis regarding the applicability and concomitant problems in our country. It reviews French local festival and culture contents, represented by Bordeaux wine Festival. This research analyses the structure of storytelling and the emotional factors as communication and experience tool of historical and cultural resources in terms of cultural semiotics. The findings are as follows: First, it is about a strategy linked with historical and cultural resources as a package touristic product made of the tradition, history, cultural heritage, arts and winery experience. Second, it is about a storytelling strategy. The status of Bordeaux wine holds a splendid story originated in long historical background and benefits of nature. Third, it is about a strategy oriented to communication and experience. Fourth, it is about a strategy inducing fun and fantasy. A festival is a form of a play, and the play is the culture itself. The revitalization of local festivals which allow the increment of one's most personal happiness index is estimated to have the most crucial values and significance. Finally, the cases of European local festivals are considered to be worth benchmarking in many different domains in the sense that they create new contents by making interesting stories adapted from the past history.

• Journal of architectural history
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• v.24 no.3
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• pp.43-56
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• 2015

Researches on the pit dwellings in the Joseon Dynasty era have been constantly conducted in the archeology field since the beginning of the 2000s. Most of the related researches in the past have been on the classification and chronological record of dwelling types in archeology, but architectural researches on the dwelling history that is connected from the prehistoric age to the Joseon Dynasty era are insufficient. There are no big differences between the excavated pit dwellings of the Joseon Dynasty era and those of the prehistoric age, so pit dwellings were considered to have been used as dwellings for common people until the Joseon dynasty era. This fact is confirmed by the frequency and density of pit dwellings. In this research, what space composition of the pit dwellings that are equipped with the Korean floor heating system is shown according to the plan types was examined and the development and transition process from pit dwellings to Folk houses were analyzed and their correlations with the Folk houses of the Joseon Dynasty era were examined. The Folk house form did not start with the form of the house on the ground but originate from the introduction of Ondol, the Korean floor heating system, to pit dwellings. As the Korean floor heating system is used, the room and kitchen space are composed in the pit dwelling, and the kitchen is expanded to the one that separates the fireplace for cooking to avoid heating that is unnecessary for the summer season. As the size of the dwelling was getting bigger, the division of the space is made by the pillars that support the interior space. Also, the dwelling is expanded into a single row house and a double row house according to the progress direction of Ondol. In other words, the pit dwellings in the Joseon Dynasty era develops with making up diverse floors through the combination and expansion of Ondol and kitchen according to the dweller's convenience and life style and surrounding environment. This research is significant in the sense that it helps understand the formation and development process of our traditional Folk houses and fills the gap between the pit dwellings, which have been dealt with inadequately, and traditional Folk houses in the Korean dwelling history.

• Journal of the Korean Society for Library and Information Science
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• v.50 no.1
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• pp.331-351
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• 2016

Digitalized data and literature in scholarly community has developed the concept of digital humanities and cyberscholarship which indicate the characteristics of a new aspect and approach in scholarly activities with digitalized resources or new media. This study was performed in order to identify the changes in national research activities of art and humanities by using a multi-modal approach. The combined methodology of in-depth interview and content analysis on publishing and citing behaviors in literature was executed. The steps of research process is identified as a non-linear combination of 3 parts: developing research idea, developing the research idea to write, and submitting manuscript to publish. Prominent implementations of cyberscholarship were found in the 2nd step for accessing and using research data and literatures. Understanding the characteristics of scholar communication using cyberscholarhip factors in humanities for interdisciplinarity, sophisticating the environment of cyberscholarhip for data sharing, investing and developing archivist and archives, and providing a various platform for accelerating scholarly communication were derived by the panel discussion for developing interdisciplinary research for humanities.

• Journal of the Korean Geographical Society
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• v.51 no.2
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• pp.269-281
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• 2016

This article problematizes and interrogates the idea of 'community' which is increasingly important in Korean urban policy-making. For the purpose, this article scrutinizes, and compares, how ordinary citizen participants and civil society activist organizations in a 'community garden' program of Seoul make sense of, utilize, and practice the policy concept. The neo-Faucauldian perspective of 'governmentality' is employed to understand the association between the community-focused policy program and neoliberalism, but Barnett's( 2005) call for 'bottom-up governmentality' is taken seriously in order to avoid any deterministic interpretation. On the basis of this eclectic perspective on governmentality, this article presents empirical findings that may suggest a contestation over community between ordinary citizens and civil society activists. More specifically, ordinary citizen participants prioritize place-based, on-the-ground community experiences that are built on common cultivation practices, whereas civil society activists tend to consider community garden as a teleological governmental technology generative of particular citizen subjects. Civic community garden advocacy as such aims to address social, economic, and spatial problems that neoliberalsim has produced, but it also appears to be in a close association with neoliberal urban policy. Thus, the community activism's meaningfulness lies in its active intervention to neoliberal urban policy, but a gap between ordinary practical achievements and civic activism can be a potential danger to urban community policy. On the basis of this discussion, this article asks more detailed investigations about the taken-for-granted positivity of urban community (re)vitalization programs, and also examinations on whether and how such projects generates emergent tensions between ordinary achievements and policy prescriptions.

• Convergence Security Journal
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• v.14 no.1
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• pp.23-32
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• 2014

Quantitative rise and This study carried out qualitative research by utilizing NVivo 10 focusing on the contents of mass media such as newspaper or internet on the presidential security service up to the Park Geun-hye government from the 3rd Republic of Korea, which was established the presidential security service. The aim is to present opinion so that the presidential security organization can strengthen capability and function within the governmental organization down the road based on the contents of categories, which were elicited through this. First, there is a need of solidifying the internal stability with the expansion in the activity sphere of organization and of externally approaching the public with removing sense of difference caused by offering personal protection only to some of the privileged class in the meantime. Second, it is the foundation of a reason related to crime in a cause for Discharge by Authority pertinent to "law on security for president and others" in Article 10 in order to prevent a criminal act of having abused the task characteristic and the position superiority or an external pressure act related to intervention in rights. Third, there is a need of making it recognized as very important organization with putting differentiation from other organizations of the government by providing the disciplinary level more strictly than "disciplinary order on public officials" based on particularity and importance dubbed presidential security service along with correspondingly applying "disciplinary order on public officials" in Article 31 in accordance with "enforcement ordinance of law on security for president and others" in terms of service negligence and false-information report in relation to task performance.

• Journal of the Korean Institute of Landscape Architecture
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• v.36 no.5
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• pp.94-107
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• 2008

This study examines the diversity of garden culture in the Joseon Dynasty focusing on genre painting. Genre painting gives us insight into the various ways of enjoying the garden. The intimate activities portrayed in the painting show us about the vivid scenes of Korean garden at that time. Among the various meanings of gardens, sensual pleasure is focused on here. The garden has always been a place of pleasure for seeing, smelling, touching, meeting people and erotic flirting. Here, the oriental aesthetic idea of Pungryu is adopted to reformulate pleasure based on the traditional way of thought. Most Korean gardens in the Joseon Dynasty were understood as the place for Pungryu. Sensuality in the Korean garden associated with a high level of spiritual pleasure. In order to look closely into garden activities, genre paintings were selected and analyzed. Several characteristics were elicited. First, the garden was understood as the medium of communication through reconciling man with nature. Mediating man with nature often calls for uplifting the sense of community within groups of people. Second, the garden was featured as the place of cultural creation. Many scholars utilized the garden as a place for poetic imagination. Therefore, the garden was the locus of intellectual discourse. Third, personal retreat was one of important functions in the Korean garden. the humble attitude toward landscape such as solitude and mediation might be understood as one way of enjoying the nature. Fourth, taste, power and social relations were embedded in garden culture. Therefore, the garden was regarded as a space of distinction. Garden making was understood as one of the high class leisure activity. It was quite natural that the garden was used as a place of showing up their taste and culture. Finally, we need to reinvigorate the rich meanings of garden in contemporary practices. In-depth analysis of garden culture through the lens of genre painting gives us quite useful information in Korean garden culture.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.36 no.2
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• pp.46-53
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• 2018

The background of this study was to consider regenerative environmental characteristics and develop foundations for conceptual grounds and applications in embodying sustainable garden designs demanded in our age. In doing so, this study aimed to have a conceptual understanding of Clement's garden theory influenced by Robinson's naturalistic distinction and compared it with Robinson's wild garden, and the results are as follows: First, for Clement, garden design included an ecological process to settle in the target site as aesthetics of space being formed by the movement of plants. In this sense, making a 'garden in motion' implies to design possibilities to adapt to nature based on trust in it and allow plant seeds not to be planned but to naturally go and find appropriate habitats. Second, the views to wildness can be separated into microscopic and macroscopic views and each has its own expressive characteristics. Robinson's gardens are small and subordinate and play mollification functions for existing spaces. On the contrary, Clement's gardens are the subject of the space, represent macroscopic strategies, and have top-down approaches embodied as infrastructure to play central roles in the ecology. Third, Robinson's and Clement's views to the operation of garden spaces acknowledge the inseparable relationship between nature's autonomy and gardens' wildness and deliver a value that the preservation of nature is a prerequisite to coexistence with the life we desire. Their gardens are analogized by interventions of environmental possibilism and ecological standpoints mediated by plants based on the perspective of environmental determinism.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.38 no.2
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• pp.125-131
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• 2020

In this study, the author comparatively analyzed the effects and applicability of drifts, one of planting design methods based on the principle of visual harmony, to look into the definition and characteristics in planing techniques with examples of drifts in gardens designed by Gerturde Jekyll and Piet Oudolf. Sites chosen for the case studies included Jekyll's Upton grey and Hestercomb garden and Oudolf's At Scampston Hall and Trentham Estate Garden. The results showed that Jekyll set layers for vertical and horizontal structures by using plants of different height to make flowers look like floating with their stems unseen and appear in turn over time. Assemble planting of groups was used to conceal rigid, irregular lines so that the plants are recognized as mass with smoother horizontal lines. Clearly visible, repeated drifts creates a sense of unity. Oudolf, in combining grass and perennial plants, used one-to-one correspondence or expansion to express drifts. Grass serves roles as a connecting material inserted when changing space or making transitions of images. Blocks in single species are repeatedly crossed to set scenes, and overlapping and mixing makes them more lively.

• Journal of the Korean association of regional geographers
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• v.13 no.2
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• pp.143-155
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• 2007

There are many conflicts or interests among various stakeholders on the development of the coastal area. The integrated methodology, which is reflective of physical conditions, socio-economic circumstances, and people's sense of values, is thus needed to solve the problems. In this study, geographical information systems(GIS) and analytic hierarchy process(AHP) that arc one of multi-criteria analysis methodologies are loosely coupled to develop better analytic procedures for coastal assessment. Socio-economic and environmental parameters of the study area, Hampyung Bay area, are converted to a GIS system-applicable format, while AHP is used to assess the relative importance level of each parameter by calculating weighting factors. After standardizing and rasterizing spatial data from various sources. the weighting factors are applied to produce the layers for each parameter. Map algebra and overlay analyses are used to create the final layer according to the decision making logic or model proposed here. Cell values of that layer could be considered as spatial alternatives. In addition to this finding, the flexibility with the weighing factors enable decision-makers to understand the procedures and alternatives in relevance with selective strategies for coastal management.