• Korean Business Review
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• v.3
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• pp.23-46
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• 1990

I. Introduction: In management control, business analysis has to do with a performance evaluation and is accounted much of manager's decision making, Business indicator accounting is the vehicle of decision making and also feedback can be accomplished by it. This study is to build up a logic about what capacity for use the business indicator accounting has in making decision. Therefore it is significant to make clear the adjustment of decision and to study the function of business indicator. II. Adjustment of Decision and Accounting Work: Adjustment of decision is connected with accounting now that business indicator accounting has a function of decision making. And it should be tied up with specialization as a structure of system, organization, communication and stage system. III. Adjustment of Decision and Managerial Accounting: Managerial account makes a great contributin to the management in which each adjustment of decision should be accomplished. Let me make mention of how the adjustment of decision is accomplished concretely, and what contribution che managerial accounting makes. In an adjustment of decision, centralization and decentrialization of enterprise are very import and I think the three problems, such as the extent of sphere (procurement, production and maketing), the face of affairs (planning, implementing and controlling), the final surge (decision making and action) can be accomplished by the business indicator accounting. IV. Structure of System and Disciplinary Approach for Decision: Decision can be classified into syncronized decision and continuous decision, and is closely connected with centralization and decentralization. In the course of systematizing, the sort of decision is classified into a man in charge of decision, and object of decision, conditions of decision, and an adjusting of decision. For it's object, it has an analogical thinking and an analytic subdivision about the target area. And it is premised on getting a scientific understanding. I think a disciplinary approach remains in solving these intricate problems. V. Conclusion: In this study I dealt with a specialization as a structure in management system and a theory that adjustment is a necessary process in decision making. For an adjustment of decision, exchanging informations and communication are necessary, and accounting is in charge of the process. And then the centralization and decentralization of decision should be connected in the way of adjustment of decision. In case of decentralization, the adjustment of decision is accomplished by the exchanging informations through feedback, and in case of centralization, by the all-round planning. And also I found that syncronized decision and decentralized decision are linked together. It is natural that the function of business indicator accounting is called for to render more services for it. Therefore, according to the extent of centralization and decentralization accounting to adjust the decision, can be various. Consequently, in relation to the structure of system. I think it is necessary to make a theoretical and empirical study of the business indicator accounting.

• Journal of Navigation and Port Research
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• v.32 no.3
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• pp.257-264
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• 2008

This study is intended to know what is the legal problems to settlement and public announcement of property right for construction of marine architectural building in Korea. Firstly, the situation and the prospect around marine architectural building are examined Secondly, the legal concepts of marine architectural building and the application of related laws are analyzed. Thirdly, the problems related to public announcement of property right of marine architectural building are suggested. Fourthly, some improvement schemes to solve the legal problems in relation with property right of buildings on the water at sea and ocean are proposed. As the conclusion, the marine architectural building can be divided into fixed-type and floating-type in order to find the proper way to handle the public announcement of property right for that sort of building. The fixed-typecan be registered as real estate according to the Building Law through the amendment of the existing related laws. But for the registration of floating-type building a new law should be made. In the near future, improvements on the legal system related with the settlement of property right of marine architectural building should be made, so that private sectors can join construction and operation of the building. Especially a new law for the floating-type marine architectural building should be made as soon as possible.

• Land and Housing Review
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• v.8 no.4
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• pp.249-256
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• 2017

Urbanization can be remarkable affected flood, pollutant loading, ecological system, and green infrastructure by distortion of hydrologic cycle. In order to mitigate these problems in urban, Low Impact Development(LID) technique has been introduced and applied in the world. SWMM model was calibrated with sets of field monitoring data and applied for calculation of runoff and pollutant loading in Asan-tangjung LID city under 2016 rainfall. Runoff reduction of watershed and catchment basins were showed efficiency 12.2% and 62.0%, respectively. Reduction of COD and TP loading also high efficiency in catchment basins were evaluated 74.9 and 71.4%. The results of this study can be used effectively in decision making processes of urban development project by comparing watershed runoff and pollutant reduction by designs of sort of LID technique, LID volume and location.

• Journal of Cadastre & Land InformatiX
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• v.44 no.2
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• pp.73-90
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• 2014

The Officially Announced Land Price System has a limit, that is required to be able to reflect changes in land constantly every year, to implement Land Characteristic Survey for calculating land price during a specific period and human resources with limited. The purpose of this study is to apply the 'National Territory Space Usage status Survey' method to survey part of the territorial feature status information inside of selected the target sites, considering the core survey items (land category, the state of land use, altitude difference, standard site inclusion, etc) in the areas surrounding Yeonshinnae Station in which three dongs (Galhyeon-dong, Daejo-dong, Bulgwang-dong) of Eunpyeong-gu, Seoul share borders with. Based on the given budget, the manpower and period was taken into consideration to sort a total of 2,041 lots and conduct surveys on all sites. This study will be able to diagnose the efficient idle human resource utilization and work process construction plan through pilot projects specialized for providing real estate information services in preparation for cases in which national territory information survey projects that provide various business model, as well as major future core projects of the corporation will be carried out.

• Korean Journal of Construction Engineering and Management
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• v.16 no.3
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• pp.165-176
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• 2015

Recently many Korean large-sized construction companies as well as specialty contractors have been expanding their business in the overseas market to mitigate impacts from long-term stagnation in the domestic market. Such as a result, it has been arisen as a major issue that contractors effectively manage the delays which have been commonly faced with in international mega-projects. Therefore it can be said that the ability of the delays management leads a success of project. This paper presents a review of literature for delay analysis methods such as time impact analysis(TIA) and raises practical problems to rationally substantiate the duration of extension of time(EoT) in international mega projects which have wide scope of works as well as complicated and detailed contract baseline programs by taking theoretical approaches. We suggest the two improvement concepts to substantiate the EoT claims which are effectively applicable to practical projects. The first is to sort out dominant delays among numerous delays in advance of applying a delay analysis. The second is to set up the delay sections with the advanced concept for analysing delays' effects by TIA. This study performed a case study on an actual international mega-project. to confirm the effectiveness of improvement concepts that this practical approach is applicable for the assessment of EoT. In conclusion, this paper supposes to provide practitioner in charge for an EoT claim with an advanced substantiation methodogy when they not only analyse the construction delays by using TIA, but also negotiate with stakeholders about with the assessment of EoT.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.32 no.4
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• pp.120-131
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• 2014

Sajikdan(a sort of national shrine in Korea) built at the time of foundation of Joseon was entrenched into Sajik Park going through Japanese colonial era and recently the efforts to restore it is in progress. The details of change in Sajikdan in terms of diachronic analysis are as follows: Firstly, the first period refers to one prior to Japanese colonial era from the first king (also named as "Taejo" in Korean) of the Joseon Dynasty, during which it secured and strengthened the presence as a place for performing important national rites in a nation. It was built on the foot of Inwangsan Mt. at the time of the first king in Joseon Dynasty at first, was destroyed fully by fire during a Japanese Invasion period to Korea(1592-98) and afterward its ancestral ritual facilities were completed under the regime of Youngjo. However, as Japanese intervention coming to the fore, its place was destroyed and then ancestral rites were also abolished in 1908. Secondly, next period falls on 1910 to 1944 when it was transformed and entrenched into a park by the Japanese Empire. While facilities related to a park and an heterogeneous building around the part of boundary were set up, the area of altar, a ritual house and d door of Sajikdan were also designated as historical remains and treasures. Thirdly, this period refers to one from Korea's liberation year from Japanese colony(1945) to the year of 1984 when it had a mixed placeness with the statues, monuments and buildings with heterogeneous nature built. Furthermore, a door of Sajikdan was removed and reconstructed over twice due to opening of Sajik Tunnel. Fourthly, a final period falls on 1985 to the present when efforts are in progress to restore the historicity and symbolism of Sajikdan. A plan for restoration is promoted but now is a difficult time suffering from troubles caused by residents' resistance. Scrutinized historical researches through excavation investigation and residents' understanding are required altogether for restoration of Sajikdan.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.32 no.3
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• pp.96-109
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• 2014

The purpose of this study is to sort out the plants in "The Book of Songs", and to analyze the cultural significance of plants from the viewpoint of the symbolic elements and the landscape elements in the 3~11 century BC. The conclusions are as follows. First, there were 147 plant names and 136 plant species in "The Book of Songs", and these results can confirm that the plants were existed in the 3~11 century BC. Second, through analyzing the cultural significance of the plants, cattail, lotus, etc. are the symbol of lovers; peony and willow are the symbol of farewell; bamboo is the symbol of gentleman; and Japanese pepper is the symbol of fecundity. Third, at the viewpoint of the landscape elements, the poplar, dwarf elm, etc. can be used as a place of affection; reed and nepenthe can make a place of melancholy, hazel and chestnut tree, etc. can make a place of power and position, celery and water shield etc. can be used as a place of knowledge. Based on the research of "The Book of Songs", it can help to understand the plants culture in 3~11 century BC, and it will be a useful information for the plant design.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.32 no.4
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• pp.50-60
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• 2014

This study aims to sort out the plants in "Poetry of the South" what is in the written by Qu Yuan in the Kingdom of Chu and to analyze the utility and appreciation of plants. The conclusions are as follows. First, there were 80 plant names and 56 plant species were sorted out, and these results can confirm that the plants were existed in the 340-277 BC. Second, through analyzing the utility of the plants, herba lycopi, basil etc. as the garden plants; lotus, chrysanthemum etc. as the ornamental plants; galangal and cannabis sativa as the present; basil, musa basjoo, etc. as the sacrifice plants. Third, through analyzing the appreciation of the plants, golden birch, chrysanthemum etc. for gustatory appreciation; herba lycopi and pine tree etc. for tactile appreciation; bamboo for sensory appreciation. Forth, through analyzing the token of the plants, calamus and basil etc. are the symbol of personal character noble; wormwood and caltrop etc. are the symbol of villain. Based on the research of "Poetry of the South", it can help to understand the plants culture in 340-277 BC, and it will be a useful information for the plant design.

• The Journal of Churna Manual Medicine for Spine and Nerves
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• v.7 no.1
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• pp.1-13
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• 2012

Objectives: Although chuna medicine has progressed distinguishingly, yet chuna medical terminology hasn't been standardized. So there are a lot of difficulties in translating chuna related book and their meaning cannot be conveyed properly. For this reason, we could say standardization of chuna medical terminology is very essential. Purpose of our study was to develope a standard database of concept terms for chuna medicine, in addition, we considered establishing fundamental principles of chuna medical terminology. Methods: To select standard chuna medical terms, we sorted important chuna medical index words. Then we sorted those words into a group that has same meanings and united to one single term. In the meantime, we extracted index words from 26 domestic and foreign manual technique related books and sorted them out and based on these word, we translated chuna medical terms to Korean terms. In the case of chuna technique terms, we searched chuna text books for term those were wrongly used, and corrected them by suggesting fundamental principles of terminology. Results: 664 chuna words were selected as standard chuna terms and have been translated to English terms. In the process, adscititious words such as anatomical terms and title of books were exempted and selected only important words that could be used as index of chuna terms. In deciding essential elements of chuna technique terms, patient position, contact point, segmental contact point, malposition, procedure method were selected. Conclusions: Correcting chuna medical terms in a sort period could cause confusion, but in long term perspective, in the aspect of conveying the meaning clearly and education purpose, standardizing of chuna medical terminology must be done. From this study, standardization of chuna medical terms were chosen in large category, but further studies must be followed in order to standardize terms of subdivisional categories.

• Journal of Distribution Science
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• v.14 no.6
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• pp.75-80
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• 2016

Purpose - A growing demand for sustainability reporting has placed pressure on firms with non-financial information that affects firm valuation, growth, and development. In particular, a number of researchers have investigated various topics in Corporate Social Responsibility (CSR), non-financial information. Prior studies suggest that CSR may affect corporate outcomes like corporate reporting, financial performance, and disclosures. However, the results from prior studies are not clear whether CSR affects corporate outcomes. This is partially due to the measurement issues with CSR. In this study, we examine whether CSR affects the quality of corporate reporting, one of the popular measures in corporate outcomes. We find an evidence that CSR positively affects the quality of corporate reporting. Research design, data, and methodology - In this study, we collected a unique dataset of CSR from MSCI. Total 169 firms listed in the Korean Stock Exchange from 2011 to 2014 were collected and analysed with the detailed CSR reports. Using a correlation test, we found a weak association between CSR and the quality of corporate reporting. However, the regression tests provided a strong relationship between CSR and the quality of corporate reporting after controlling for other variables that may affect the quality of corporate reporting. Additionally, we calculated the t-statistics based on heteroskedaticity-consistent standard errors (White, 1980). Results - Before we run the regression test, we sort the measures of the two dependent variables into each rating of CSR (from AAA to CCC). The results indicate that the quality of corporate reporting measured by discretionary accruals and performance-matched discretionary accruals monotonically decrease as the CSR ratings increase. This supports our hypothesis. In the regression tests, the coefficient on MJDA (PMDA) is -0.183 (-0.173) and significant at the 5% level. We can interpret the results as CSR affecting the quality of corporate reporting in positive ways. Other coefficients on control variables are consistent with prior studies. For example, the coefficients on both LOSS and LEV are positive and significant at conventional level, meaning that firms with financial difficulty may harm their quality of corporate reporting. Conclusion - We found an evidence that CSR is positively associated with the quality of corporate reporting. This study contributes to the literature in various ways. First, this study extends the line of CSR research by providing additional evidence in the setting of ethical behaviors by managements. This is consistent with the hypothesis and supports the results of prior studies. Second, to the best of my knowledge, this is the first study using the MSCI CSR ratings. In contrast with prior studies using different measures of CSR, the MSCI CSR ratings allow us to provide in-depth analysis. Third, the additional measure of dependent variable (PMDA) allows us to improve the robustness of our results. Overall, the results provided this study to extend the findings in prior studies by providing incremental evidence.