• Journal of Korean Society of Industrial and Systems Engineering
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• v.46 no.1
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• pp.91-104
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• 2023

The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

• Korean Journal of Remote Sensing
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• v.39 no.2
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• pp.129-142
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• 2023

This study analyzed the ratio of carbon monoxide (CO) and carbon dioxide (CO₂), CO and nitrogen dioxide (NO₂) for cities and regionsin Korea and China using column-averaged carbon dioxide dry-air mole fraction (XCO₂) of the Orbiting Carbon Observatory-2/3, CO and NO₂ vertical column density (named XCO, XNO₂ in thisstudy) of TROPOspheric monitoring instrument from April 2018 to April 2022, and presented the relationship between socioeconomic indicators (population, number of vehicles, Gross Regional Domestic Product) and ratio, and differences in characteristics between Korea and China. First, CO₂ and CO were analyzed after calculating ΔXCO₂ and ΔXCO removing the background value and trend line due to the difference in atmospheric residence time of three gaseous substances (CO₂, CO, and NO₂). Comparing the three values by regions, ΔXCO and ΔXCO₂ were relatively higher in China and XNO₂ were higher in Korea and the ratio of both values (ΔXCO/ΔXCO₂, ΔXCO/XNO₂) was higher in China than in Korea. ΔXCO/ΔXCO₂, ΔXCO/XNO₂ and socioeconomic indicators have a positive correlation suggesting that the concentration of air pollutants and greenhouse gases is higher as the city is large and the economic activity is active. Regarding the differences in the ratio characteristics of Korea and China, the relationship between ΔXCO and ΔXCO₂ showed a negative correlation in Korea and a positive correlation in China. When the relationship between ΔXCO and XNO₂ was examined for summer and winter, the change of ΔXCO by season was not significant in Korea, whereasthe change of ΔXCO and XNO₂ by season waslarge in China resulting in the relationship between two countries appeared differently. These results suggest that seasonal variability and national emission characteristics should be considered in the process of analyzing the ratio of greenhouse gases to air pollutants.

• Journal of the Korean Association of African Studies
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• v.29
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• pp.27-53
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• 2009

At the start of the new century, South Africa probably had the largest number of HIV-infected people of any country in the world. The only nation that comes close is India with a population of one billion people compared to South Africa's figure of 57 million. The tragedy is that this did not have to happen. South Africa was aware of the dangers posed by AIDS as early as 1985. In 1991, the national survey of women attending antenatal clinics found that only 0.8percent were infected. In 1994, when the new government took power, the figure was still comparatively low at 7.6 %. The 2004 figure which has been published is 26.5%. This article tracks the epidemic globally, in the region and in South Africa. I explain some of the basic concepts around the disease and look at what may happen with respect to numbers. The situation is bad, and the number of people falling ill, dying and leaving families will rise over next few years. This will impact on South Africa in a number of important ways. This article assesses the demographic, economic and social consequences of the epidemic. It disposes of a number of myths and present the real facts. The AIDS in South Africa is not related to individuals only. It warns that AIDS in Africa is becoming a community and systemic problem. The acuteness of the problem does not stem merely from the fact that communities are affected, or could even be wipe out by the end of this decade, but from the fact that AIDS will place incredible burdens and obligations upon medical services, health care and religious communities such as churches. The facts confront churches' mission with the important question: who is going to take care of all the patients and where? The reality is that people dying of AIDS will have to be cared for at home by relatives and friends. A further question that arises is whether our people are prepared for this. AIDS was considered to be a homo-plague and the hunt was on for a scapegoat in the light of the fatal implication of the disease. At present we are in the strategic phase where we all realize that it will be of no avail to scare people with the ominous threat of AIDS AIDS destroys the optimism of our achievement ethics. This exposure of the culture of optimism is also an exposure of the so-called 'human basic fear which accuses Christianity that their concept of sin is a damper on man's search for liberation and basic need to be freed from all Imitation. AIDS is also a test for our ecclesiastical genuineness and the sincerity of our mission sensibility. It poses the question: How unconditional is Christian love? Is there room for the AIDS sufferer in the community of believers, despite the fact he is an acknowledged homosexual? The question to put to the church is whether the community of believers is an exclusive to put to the koinonia which excludes homosexuals. They may be welcome on principle, but in actual fact are not acceptable to the church community. As South Africa enters the new century, it is clear that the epidemic is not having a measurable impact. However, the impact of AIDS is gradual, subtle and incremental. The author's proposal of what is currently most needed in South Africa is that the little things will make a difference. It's about doing lots of little things better at grassroots level, with the emphasis on doing. There are so many community, churches and NGOs initiatives worth building on and intensifying. One must not underestimate the therapeutic value of working together in small groups to overcome a problem

• Journal of Food Hygiene and Safety
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• v.38 no.6
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• pp.517-527
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• 2023

This study aimed to examine the possibility of upcycling extracts of Angelica keiskei and Oenanthe javanica juice by-products through comparing enzyme extraction (EE) and complex extraction (CE) methods to increase the extraction yield and flavor of materials. A higher extraction yield was obtained for free amino acid content with EE and CE for A. keiskei and O. javanica juice by-products, respectively, and a higher extraction efficiency was achieved with juice by-products than with extracts prepared from raw materials before juice production. The content of major amino acids varied depending on the extraction method used. When used according to the characteristics of the extract, their use as a functional material was confirmed along with improvement in the flavor of the food. Consistently high extraction yields for organic acid and sugar levels were obtained with CE in A. keiskei and O. javanica juice by-products. The DPPH radical scavenging ability and TPC were consistently high with CE in A. keiskei and O. javanica juice by-products; the increase in extracted content was likely because of the reaction between the ethanol used for CE and the phenolic compounds. However, because the antioxidant capacity of the juice by-product extracts was somewhat lower than that of the extracts from raw materials before juice production, the amount used should be reviewed. The TFC was found to be higher in extracts obtained with EE than with CE for A. keiskei juice by-products; however, no significant difference was observed between EE and CE in the O. javanica juice by-products. Through this study, the taste compounds and antioxidant properties of extracts obtained from juice by-products produced after the production of A. keiskei and O. javanica green juice were analyzed, and the availability of high value-added materials was confirmed. Based on these research results, expanding specific R&D for practical use should be explored.

• Korean Journal of Remote Sensing
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• v.39 no.5_4
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• pp.1173-1183
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• 2023

Over the past 20 years, Korea's overall import and export cargo volume has increased at an average annual rate of approximately 5.3%. About 99% of the cargo is still being transported by sea. Due to recent increases in maritime cargo volume, congestion in maritime logistics has become challenging due to factors such as the COVID-19 pandemic and conflicts. Continuous monitoring of ports has become crucial. Various ground observation systems and Automatic Identification System (AIS) data have been utilized for monitoring ports and conducting numerous preliminary studies for the efficient operation of container terminals and cargo volume prediction. However, small and developing countries' ports face difficulties in monitoring due to environmental issues and aging infrastructure compared to large ports. Recently, with the increasing utility of artificial satellites, preliminary studies have been conducted using satellite imagery for continuous maritime cargo data collection and establishing ocean monitoring systems in vast and hard-to-reach areas. This study aims to visually detect ships docked at berths in the Busan New Port using high-resolution satellite imagery and quantitatively evaluate berth utilization rates. By utilizing high-resolution satellite imagery from Compact Advanced Satellite 500-1 (CAS500-1), Korea Multi-Purpose satellite-3 (KOMPSAT-3), PlanetScope, and Sentinel-2A, ships docked within the port berths were visually detected. The berth utilization rate was calculated using the total number of ships that could be docked at the berths. The results showed variations in berth utilization rates on June 2, 2022, with values of 0.67, 0.7, and 0.59, indicating fluctuations based on the time of satellite image capture. On June 3, 2022, the value remained at 0.7, signifying a consistent berth utilization rate despite changes in ship types. A higher berth utilization rate indicates active operations at the berth. This information can assist in basic planning for new ship operation schedules, as congested berths can lead to longer waiting times for ships in anchorages, potentially resulting in increased freight rates. The duration of operations at berths can vary from several hours to several days. The results of calculating changes in ships at berths based on differences in satellite image capture times, even with a time difference of 4 minutes and 49 seconds, demonstrated variations in ship presence. With short observation intervals and the utilization of high-resolution satellite imagery, continuous monitoring within ports can be achieved. Additionally, utilizing satellite imagery to monitor changes in ships at berths in minute increments could prove useful for small and developing country ports where harbor management is not well-established, offering valuable insights and solutions.

• Korean Journal of Remote Sensing
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• v.39 no.6_1
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• pp.1321-1330
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• 2023

Normalized Difference Vegetation Index (NDVI) is the most widely used remote sensing data in the agricultural field and is currently provided by most optical satellites. In particular, as high-resolution optical satellite images become available, the selection of optimal optical satellite images according to agricultural applications has become a very important issue. In this study, we aim to define the most optimal optical satellite image when monitoring NDVI in rice fields in Korea and derive the resolution-related requirements necessary for this. For this purpose, we compared and analyzed the spatial distribution and time series patterns of the Dangjin rice paddy in Korea from 2019 to 2022 using NDVI images from MOD13, Landsat-8, Sentinel-2A/B, and PlanetScope satellites, which are widely used around the world. Each data is provided with a spatial resolution of 3 m to 250 m and various periods, and the area of the spectral band used to calculate NDVI also has slight differences. As a result of the analysis, Landsat-8 showed the lowest NDVI value and had very low spatial variation. In comparison, the MOD13 NDVI image showed similar spatial distribution and time series patterns as the PlanetScope data but was affected by the area surrounding the rice field due to low spatial resolution. Sentinel-2A/B showed relatively low NDVI values due to the wide near-infrared band area, and this feature was especially noticeable in the early stages of growth. PlanetScope's NDVI provides detailed spatial variation and stable time series patterns, but considering its high purchase price, it is considered to be more useful in small field areas than in spatially uniform rice paddy. Accordingly, for rice field areas, 250 m MOD13 NDVI or 10 m Sentinel-2A/B are considered to be the most efficient, but high-resolution satellite images can be used to estimate detailed physical quantities of individual crops.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.253-270
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• 2023

Research on investment determinants of accelerators, which are attracting attention by greatly improving the survival rate of startups by providing professional incubation and investment to startups at the same time, is gradually expanding. However, previous studies do not have a theoretical basis in developing investment determinants in the early stages, and they use factors of angel investors or venture capital, which are similar investors, and are still in the stage of analyzing importance and priority through empirical research. Therefore, this study verified for the first time in Korea the discrimination and effectiveness of investment determinants using accelerator investment determinants developed based on the business model innovation framework in previous studies. To this end, we first set the criteria for success and failure of startup investment based on scale-up theory and conducted a survey of 22 investment experts from 14 accelerators in Korea, and secured valid data on a total of 97 startups, including 52 successful scale-up startups and 45 failed scale-up startups, were obtained and an independent sample t-test was conducted to verify the mean difference between these two groups by accelerator investment determinants. As a result of the analysis, it was confirmed that the investment determinants of accelerators based on business model innovation framework have considerable discrimination in finding successful startups and making investment decisions. In addition, as a result of analyzing manufacturing-related startups and service-related startups considering the characteristics of innovation by industry, manufacturing-related startups differed in business model, strategy, and dynamic capability factors, while service-related startups differed in dynamic capabilities. This study has great academic implications in that it verified the practical effectiveness of accelerator investment determinants derived based on business model innovation framework for the first time in Korea, and it has high practical value in that it can make effective investments by providing theoretical grounds and detailed information for investment decisions.

• The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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• v.13 no.4
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• pp.348-353
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• 2008

Oxygen isotope has not been used actively in water mass studies because of difficulties on the analysis though it has advantages as a water mass tracer. The most popular method to analysis the oxygen isotope ratio in water samples is equilibration method: isotopic equilibrium of water with $CO_2$ at constant temperature. The precision of oxygen isotope analysis using commercial automatic $H_2O/CO_2$ equilibrator is ${\pm}0.1%o$. This value is not sufficient for studies in open ocean. The object of this study is to improve the analytical precision enough to apply open ocean studies by modification of the instrument. When sample gas is transferred by the pressure difference, the fractionation which is preferential transportation of light isotope can be occurred since the long transportation path between the equilibrator and mass spectrometer. And the The biggest source of error during the analysis is long distance and large volume of the pathway of sample gas between. Therefore, liquid nitrogen trap and high vacuum system are introduced to the system. The precisions of 14 time analysis of same seawater sample are ${\pm}0.081%o$ and ${\pm}0.021%o$ by built-in system and by modified system in this study, respectively.

• The Journal of Korean Society for Radiation Therapy
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• v.35
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• pp.7-13
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• 2023

Purpose: In this study, we evaluated the effect of using a customized bolus on dose delivery in the treatment plan when cervical cancer protruded out of the body along with the uterus and evaluated reproducibility in patient set-up. Materials & Methods: The treatment plan used the Eclipse Treatment Planning System (Version 15.5.0, Varian, USA) and the treatment machine was VitalBeam (Varian Medical Systems, USA). The radiotherapy technique used 6 MV energy in the AP/PA direction with 3D-CRT. The prescribed dose is 1.8 Gy/fx and the total dose is 50.4 Gy/28 fx. Semiflex TM31010 (PTW, Germany) was used as the ion chamber, and the dose distribution was analyzed and evaluated by comparing the planned and measured dose according to each position movement and the tumor center dose. The first measurement was performed at the center by applying a customized bolus to the phantom, and the measurement was performed while moving in the range of -2 cm to +2 cm in the X, Y, and Z directions from the center assuming a positional error. It was measured at intervals of 0.5 cm, the Y-axis direction was measured up to ±3 cm, and the situation in which Bolus was set-up incorrectly was also measured. The measured doses were compared based on doses corrected to CT Hounsfield Unit (HU) 240 of silicon instead of the phantom's air cavity. Result: The treatment dose distribution was uniform when the customized bolus was used, and there was no significant difference between the prescribed dose and the actual measured value even when positional errors occurred. It was confirmed that the existing sheet-type bolus is difficult to compensate for irregularly shaped tumors protruding outside the body, but customized Bolus is found to be useful in delivering treatment doses uniformly.

• The Journal of the Acoustical Society of Korea
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• v.28 no.6
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• pp.534-541
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• 2009

Word recognition test (WRT) for the children can be useful for diagnosing the degree of communication disability, prescribing hearing instruments, planning aural rehabilitation and speech therapy, and determination of site of lesions. The Korean standard monosyllabic word lists for preschoolers (KS-MWL-P) were developed considering the criteria given by the literatures. However, the authors of KS-MWL-P suggested more children should be included to verify homogeneity of the lists using psychometric function curve since only 8 children participated in the developing process. The purpose of this study was to explore the homogeneity of KS-MWL-P for supplementing the limitations of the lists employing psychometric analysis. To 23 preschoolers who have normal-hearing, 100 monosyllabic KS-MWL-P words were examined with the pictures. Psychometric function curve with linear slopes of 20% and 80%'s correct rates through accounting recognition scores of each monosyllabic word at variable intensities from -10 to 40 dBHL was obtained and analyzed. As a result, s-shaped psychometric function curve was presented with increasing correct rate depending on intensity and showed no statistical significant differences among each word and list. The congruous graph shapes among lists also indicated good homogeneity and the list 1,2,3,4's average slopes were 4.48, 3.86, 4.65, 4.50. It was verified that the homogeneity was suitable because the analysis of variance showed no statistical significance among lists (p>0.05). However, KS-MWL-P's order of slope according to the order of the number of items, $1{\sim}10$, $1{\sim}20$, $1{\sim}25$ showed no difference with the p-value of 0.93, 0.59, 0.91, 0.70 for the lists 1,2,3, and 4, respectively. Although KS-MWL-P was assumed that the lower-numbered items were easy for testing younger ages, this study's results could not agree with the author's conclusion. Considering this matter, rearranging of the number of items should be performed according to the analysis of slope suggested by this study for testing younger children with easier items. Other than this, in conclusion, KS-MWL-P was proved to be useful for clinical and rehabilitative evaluating and training tools for preschoolers.