• Management & Information Systems Review
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• v.35 no.2
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• pp.83-97
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• 2016

The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

• Management & Information Systems Review
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• v.31 no.3
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• pp.185-222
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• 2012

The purpose of this paper is to examine the effects of internal marketings including education and training, internal communication, reward system, and welfare to job satisfaction and organizational commitment in the taxi company in Kangwon province. The results of this study were as follows. Firstly, reward system and welfare are having the positive effect to job satisfaction, but education & training and internal communication are having negative effect on job satisfaction. Secondly, the result of the analysis on the effect of internal marketing to organizational commitment has shown that education & training, reward system, and welfare are have the positive effect on organizational commitment. Unfortunately, the internal communication has shown the negative effect on organizational commitment. Thirdly, the result of the analysis has shown that job satisfaction has the positive effect on the organizational commitment. Lastly, on the result of the hypotheses verification, the internal marketing has an effect to job satisfaction and organizational commitment partly and job satisfaction has a positive effect to organizational commitment. Therefore, through continuous effort of internal marketing activities make a positive effect on taxi driver's job satisfaction and organizational commitment and help to maximize the effectiveness of the organization.

• Management & Information Systems Review
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• v.36 no.3
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• pp.239-254
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• 2017

This study examines the relationship between R&D spending and patent rights, which are suggested by firms as a way to increase their firm value. Specifically, we examine the relationship between research and development costs and patent rights, and see if there are any differences in the influence of two variables on firm value. The period of this study is from 2005 to 2016, and the sample of companies used in the research including the patenting companies is composed of 333 companies in total. The results of the study are as follows. First, the cost of R&D expenditure and capitalized R&D expenditure showed a significant positive correlation with patents. Second, R&D spending did not show a significant relationship with firm value, but patent rights showed a significant positive correlation with firm value. However, firms that spend a large amount of R&D expenditure (RDD), such as research and development expenses, showed a significant positive (+) value and a patent dummy (PATD). Third, in the analysis of the difference between the dummy of research and development and the patent dummy, the enterprise value of a company that invested a lot of patents and research and development expenses was high. The contribution of this study is to examine the relevance of corporate value to R&D investment for patents. On the other hand, there are various variables that can be used as a sample of patents.

• Proceedings of KOSOMES biannual meeting
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• 2007.05a
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• pp.101-108
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• 2007

Tugboat has carried out the important role and service in the maritime industry construction, such as port and sea bridge construction, fairway dredging and sea reclamation etc. Furthermore, tugboat takes the largest portion in number of vessel at the domestic registry and barges as big as the general merchant vessel, which are getting specialized and larger, are in operation. In spite of the increase of marine accident under this situation, there has been no proper measure for the safe navigation of tugboat in the aspect of a nation. This paper aims to propose the measure for the safe navigation of tugboat according to the frequent marine accident of tugboat with sea bridge. Therefore, we show a example of the sailing schedule and operation checklist based on the analysis of statistics and precedent of marine accident and the investigation of the actual operation state of tugboat in the aspect of a contract of carriage and a personnel setup, which should be checked by the operator of tugboat, pass through sea bridge safely and propose the safe traffic supporting system based on electronic chart system to improve the safe navigation of tugboat.

• Journal of Service Research and Studies
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• v.9 no.3
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• pp.73-86
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• 2019

The authors of this study conducted research on universities located in China, and the primary purpose of the study was to test whether the quality factors of university education service have a positive (+) effect on student satisfaction. The secondary purpose of the study was to identify and analyze whether university instruction and curriculum variables had a positive regulatory effect on the relationship between quality factors and student satisfaction. First, Research Hypothesis 1, which suggested that university education service quality factors would have a positive effect on student satisfaction, was adopted. As the second analytical process of the study, controlled regression analysis was used to verify whether instruction and the curriculum had a regulatory effect on the relationship between the university education service quality factors and student satisfaction. When the two variables were analyzed as control variables, the results showed that curriculum had a significant positive regulatory effect, and instruction was shown to not be suitable for generating win-win cooperation or synergistic effects. The contributions of the theoretical perspective of this study were the analysis of the relationship between university education service quality factors in Chinese universities and student satisfaction, and systematically linking instructions and the curriculum and analyzing the impact on student satisfaction. The study implies that it would be more effective to analyze additional factors in the operation of universities through in-depth analysis on instruction from a practical standpoint.

• Spatial Information Research
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• v.17 no.3
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• pp.329-339
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• 2009

A historical and cultural map needs an overall reflection of the links based on time and space among the various composite factors, instead of requiring a simple collection of the respective relics in a particular region. The study of history, culture and living environment of river system area, a place that is known to as a cradle of civilization, will be able to undertake a role in the research and comparison with other cultural regions, reaching beyond the regional units until now and moreover investigation the international and intercontinental history of civilization. In this context, this research focuses on the establishment of a cultural information system for the public use and the insight to the regional identity and materialization of culture based on Korea's peculiar history and culture. Thus, the information system for Youngsan River area aims to create a form of electronic map that contains various cultural and historical information on river system area, which is a integrated information system based on Web GIS that is open to public use through the internet. The above mentioned system is a combined product from the basic research data on various fields of study, including archaeology, architecture, arts, ecological environment, history, folk customs, literature, and food, while it aims for not only its utilization in interdisciplinary studies but also creating new value as a public database. As a result, the expected effects due to the establishment of historical and cultural information system based on Web GIS of Youngsan River area are as follows: First, the study can contribute to verify a road map of the study on Youngsan River area. Second, it will take a role to stimulate the academical research on the dynamic structure and characteristics of the Youngsan River area. Third, we can also expect an effect of gaining a full foothold in providing an electronic academic source specialized for the study of the historical and cultural map.

• Journal of Oral Medicine and Pain
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• v.30 no.1
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• pp.35-44
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• 2005

Purpose: The aim of this preliminary study was to evaluate the effect of Problem-Based Learning (PBL) curriculum on development of comprehension of basic medical knowledge and quality of semi-structured problem solving including scientific reasoning skill. This scientific reasoning contained five components including: size of simple, design of research cause-effect, construction of risk factor, analysis statistic of data, interpretation of result. Materials and Methods: Seoul National University Dental students (100) participated in this experience during two weeks, 2004. Forty eight multiple-choice questions (MCQ) concerned "Infection Control and Prevention" were asked before and after two sections of Lecture-Based Learning (LBL) and PBL (pretest-posttest control group design). A semi-structured problem in epidemiological research was asked to these students after two sections (posttest-only control group design). Data (mean and SD) were analysed using the t Test for two independent samples (p<.05), comparing PBL versus LBL. Results: Our analyse of scores show no difference between LBL and PBL in the development of comprehension of "Infection Control and Prevention". The quality problem solving (epidemiological research) was significantly different between the two groups (p=.029); specially, two components' scores of reflection on scientific reasoning cause-effect (p=.000) and interpretation of result (p=.001) were significantly better for PBL than for LBL. Conclusion: Theses results indicate that comparing LBL and PBL, PBL curriculum have not been disadvantaged in comprehension of basic knowledge, and have contributed to develop the scientific reasoning in problem solving.

• Journal of Digital Convergence
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• v.18 no.4
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• pp.37-44
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• 2020

This study aimed to explore the relationship between Intelligent Robot Reacher(IRT)-student by examining the factors of their relationship perceived by middle school students. In doing so, we developed questionnaires based on the existing teacher-student relationship scale and conducted an online survey of 283 first graders in middle school. The collected date were analyzed using exploratory factor analyses with SPSS 23 and confirmatory factor analysis with Amos 21. The study findings identified four factors of IRT-student relationship namely "trust", "competence", "emotional exchange", and "tolerance". It is expected that the study can be used to discuss ways to enhance educationally significant interaction between students-IRT and teaching methods using intelligent robots(IRs). Also, the study will contribute to the understanding and development of various services using IRs. Based on the study finidngs, future studies should investigate the perception of various education stockholders (teachers, parets, etc) on IRT to elevate the Human-Robot Interaction in the education field.

• Journal of the Institute of Electronics Engineers of Korea TC
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• v.43 no.7 s.349
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• pp.32-40
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• 2006

It is very important to establish a pairwise key securely in wireless sensor networks. Because sensor networks consist of devices with weak physical security, they are likely to be compromised by an attacker. However, some approaches using key pre-distribution and other approaches using one hop local keys are known to be very vulnerable to threats caused by compromised nodes, even a small number. This paper proposes a scheme where each node establishes three hop local keys and employs them for a later pairwise key establishment. When any two nodes agree a pairwise key, all nodes on the route between two nodes contribute to the agreement of the pairwise key. Here, the initial three hop local keys are employed for encrypting a secret key delivered from a node to other nodes. Therefore, the proposed scheme bothers attackers to compromise much more nodes than the scheme using one hop local keys only. The simulation results have proven that the proposed scheme provides better performance and higher security than the scheme using one hop local keys in terms of message exchange, the number of encryption and decryption, and pairwise key exposure rate.

• Management & Information Systems Review
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• v.35 no.1
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• pp.143-154
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• 2016

In this research, The new CEO is expected to increase a reporting income through earning management for individual benefit such as a good reputation, high compensation and CEO' s contract extension in the early years of service, of which may influence value relevance of the accounting numbers. We investigate the change of value relevance from 2004 to 2014, compare firms with a change of CEO and firms with non-change of CEO and analysis the value relevance in the early years and in the late years of the new CEO. The results of research are as follows. First, value relevance of EPS of firms with change of CEO are decreased, whereas value relevance of BPS are increased in the regression of all sample. Second, value relevance of EPS are decreased, whereas value relevance of BPS are increased in the early years of the new CEO. This research makes a contribution to provide the first proof about influence of value relevance by the earning management in the early years of the new CEO in Korea.