• Management & Information Systems Review
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• v.32 no.1
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• pp.195-216
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• 2013

This Study investigates evaluation policies for goodwill under the current tax law and suggests improvements as follows. First, even though not appear on the financial statements of acquiree at the date of acquisition, the current corporate tax raw regulates that firms need to estimate purchased goodwill including acquisition amount and additionally recognizable intangible property right with no distinction. According to this rule, purchased goodwill from business combination under the current tax raw has a drawback in overestimating. So, there is need of further improvement on the current related purchased goodwill regime to distinguish additionally recognized intangible property right from purchased goodwill. Second, in the consideration of internally generated goodwill, suggested in the current inheritance and gift tax act as a supplementary evaluation technique, the estimated value of goodwill may contain some bias, since the current regulation uniformly applies to all the companies with no industry characteristics. This may particularly become problematic while computing abnormal earnings, uniformly applying the 10% normal return to all the companies since the normal return is not likely to reflect industry characteristics and thus the computed abnormal earnings may be biased. Therefore, there is need to revise the current regulation relating to the normal return, to convert from the existing 10% rule to the industry average rate of return method.

• Journal of Science and Technology Studies
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• v.2 no.2 s.4
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• pp.145-189
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• 2002

This paper explores into the potential contribution of welfare science and technology(WST) to meeting the challenges of ageing. Drawing on the literature about gerontechnology, this paper considers the application of scientific knowledge for welfare of an aging population. WST for the improvement of the daily functioning of the elderly people can not only prevent, delay or compensate for the declines or impairments of coginitive and physical functions (by assistive technology) but also enhance personal ability to overcome problems either by supporting the person's abilities (by supportive technology) or by changing the environment (by public welfare technology). This paper draws attention to a paradigm change in the conceptualization of disability and its ramifications for the role of technology and aging. A range of approaches such as Barrier-Free design, Universal Design points to new directions of WST in which products and services are devised to improve the quality of life for all people, and hence enhancing the socio-economic vitality. It is suggested that the future of welfare science and technology will be based in large measure on its goal to reduce or prevent individual and structural lag in the relationships between people and their environments. Addressing issues of the broader physical and social environment will emphasize the goal of prevention and the view that environmental needs for aging population are changing over time.

• Journal of Korea Port Economic Association
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• v.27 no.4
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• pp.91-107
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• 2011

This paper is concerned about applying the Fuzzy-AHP(Analytic Hierarchy Process) for an analysis of logistics network between Gwangyang port and China ports. In this study, measurement areas were selected for hardware aspect, software aspect, and marketing aspect. As for the analysis regarding measurement area, the results were shown as follows: a marketing aspect(38.7%) as the first rank: a hardware aspect(35.3%) as the second rank: a software aspect(26.0%) as the third rank. The analysis result of hardware aspect reveals that the most important element is regular route addition between Gwangyang port and China ports(45.2%). The most important element of software and marketing aspect were a government support(46.4%) and a high value transshipment cargo inducement(36.4%). As for the whole priority which conversion weight was applied, the results were shown as follows: a regular route addition between Gwangyang port and China ports(15.9%) as the first rank: a high value transshipment cargo inducement(14.1%) as the second rank: a attracting import cargo from China(12.9%) as the third rank. The result of this study suggests some guidelines for deciding priority of logistics network between Gwangyang port and China ports.

• Elastomers and Composites
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• v.47 no.4
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• pp.355-363
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• 2012

A series of poly(hydroxyamide)s (PHAs) having trifluoromethyl group were prepared by direct polycondensation of aromatic diimide-dicarboxylic acids with 2,2-bis(3-amino-4-hydroxyphenyl)hexafluoropropane by thionyl chloride and triethyl amine in N-methyl-2-pyrrolidinone (NMP). The PHAs exhibited inherent viscosity in the range of 0.54-0.96 dL/g at $35^{\circ}C$ in DMAc solution. All PHAs were readily soluble in a variety of organic solvents, whereas the polybenzoxazoles (PBOs) were quite insoluble except partially soluble in sulfuric acid. PHAs were converted to PBOs by thermal cycling reaction with heat of endotherm. The maximum weight loss temperature of the PHAs occurred in the range of $559-567^{\circ}C$. The PBOs showed relatively high char yields in the range of 47-59%. Pyrolysis Combustion Flow Calorimeter (PCFC) results of the PBOs showed 12-19 W/g heat release rate (HRR), and 2.7-3.6 kJ/g total heat release (total HR). The HRR of PBO 1 showed the lowest value of 12 W/g, which was 37% lower than that of PBO 3 (19 W/g).

• Journal of the Economic Geographical Society of Korea
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• v.17 no.1
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• pp.45-68
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• 2014

This research addressed improvement directions and problems of regional science and technology(S&T) policies in Daegu and Gyungbuk regions in terms of 'Creative Economy' which was a new paradigm of Park Gunhye Government. Creative Economy stressed the construction of an ecosystem in regional research and development activities, and thus it was deeply associated with building a regional innovation system(RIS). There were several problems to strengthen RIS with regional S&T policies of the regions as follows: limits in meeting regional needs due to excessive attraction of central government's projects into regions; the high ratio of programs for future basic research potentials; the lack of programs assessing and coordinating the policies; and the lack of experiences and expenditure of research institutes and firm supporting organizations. Due to these problems, the role of the policies in building RIS did not seem to be effective. Therefore, the policies need to be improved through the following measures: the expansion of regional own policies focusing regional needs; the enhancement of policy coordination by shifting to systematic approach; the expansion of soft supporting programs for constructing innovation systems; and the enhancement of stability and ability of research institutes and firm supporting organizations.

• Archives of design research
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• v.17 no.4
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• pp.269-278
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• 2004

Modern high technology has developed from a printing type-oriented culture to sight and hearing-oriented one. Such changes helped raise users' interests and desires on being seen and heard, encouraging research for various usages and types. In particular, with the common use of high speed Internet and firmer standing of Internet as advertising media, Internet banner advertisement has been growing twice as much as the previous year, every year. With this accelerated development of multimedia Kinetic Typography has been used for a variety of forms. During this series of process, the most important one is the expression of the movement of Kinetic Typography. Information able to obtain from the existing way of reading became transferred to the process of multi-dimensional process of obtaining such as seeing and hearing. Accordingly, more effective expression with interesting factors considered together with more activeness for users' obtaining information through Internet, can expect more positive effects. Towards this goal, more various new tries should be made for Internet banner advertisement. In particular, with the larger role in Kinetic Typography to play the role of users' reading for information obtainment, the principles & factors of expression for Internet banner advertisement would be studied, and expression types and structure would be considered, and data from them would be collected and analyzed, to suggest the direction of development.

• Journal of Information Management
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• v.39 no.2
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• pp.45-74
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• 2008

The purpose of this study was to promote the understanding of laboratory notebook's record characteristics through getting a line on the importance of the notebooks which have record, information, communication, and proof functions. To improve the research ethics and cultures, this study was examined and investigated by literature references and survey results. This study analyzed the status of the notebooks in part of laboratory information system of the R&D institutes, paper notebooks for laboratory records management, and the introduction of ELN for digital record. For the notebook's institutionalization, more review is needed to the possibility of involvement in the conflict, evidential requisite and signature by inspector, the limitation of autonomous policy for the notebook's operation, the difficulty of preservation for 30 years, the introduction of ELN and utilization for the notebooks. To improve management and institutionalization for the notebooks, it is needed to the notebook's record for knowledge management and evidential values, support and budget for the notebook's management department, researcher's recognition conversion for the notebooks related to the intellectual property and technology transference, the record method train for the notebooks from the university classes, and the introduction of ELN related to the laboratory information management system or project management system.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.5
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• pp.379-387
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• 2016

The goal of this research is to identify the planning techniques of high-rise housing estates applying a smart green city concept in order to understand the necessity of integrating 'planning & building' planning techniques and 'smart system' planning techniques and to analyze the current status of application. For the research, firstl, the definition of smart green city was established and high-rise housing estates planning was categorized according to a three space hierarchy, seven planning directions and 17 major features through literature review. Second, 28 'planning & building' planning techniques and 'smart system' planning techniques were derived through literature review and FGI analysis. Last, four cases in Multi-functional Administrative City were analyzed for the current status of application of planning techniques. In conclusion, planning techniques in 'Transportation Network', 'Environment-friendly layout planning of housing', 'Revitalization of green transportation', 'Utilization of new & renewable energy', 'Crime prevention and accident reduction', 'Use of high performance, and efficiency facility' main feature were identified as important planning techniques for Smart Green City and its implications were estimated.

• 대한공업교육학회지
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• v.33 no.1
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• pp.1-22
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• 2008

The purpose of this research is to clarify the elements of the function of the role of industrial high schools that its experts perceived. The content of this research is verify the function element required for the performance of the role of specialized education through content validity ratio(CVR). This research adopted the method of literature research and Delphi method, which is to collect and come to an agreement of the opinions of the 26 research panels. The first round is constructed by the semi-constructed questionnaire for the analysis of the opinions of the panels by inductive method. The second round is to categorize the result of the first one into 7 domains, and asked each category by Likert's 5 scale checklists, and statistically analyzed mean, medium, standard deviation, and quartile. The third round is to statistically analyze Mean, standard deviation, medium, and validity ratio(CVR) to reassure the opinions of the panels on the basis of the result of the first one. The categorized contents of the function required for the performance of the specialized education in this research is 'in-service visit and in-service training', 'licence acquiring education', 'employment counseling and job employment information', 'custom-made education connected with industry', 'career education' and 'enhancement of basic career competency'. The panels are divided into professors, teachers, professionals, and policy administrators, and they verified the validity rate of the function role and priority of emphasis. The result showed that the tendency of the education is converting from physical function-centered education to education of emotional attitude and competence of thought.

• Korean Journal of Remote Sensing
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• v.35 no.6_2
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• pp.1031-1035
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• 2019

Nowadays, the utilization infrastructure of domestic satellite information is expanding rapidly. Especially, the development of agriculture and forestry satellite is expected to drastically change the utilization of satellite information in the forest sector. The launch of the satellite is expected in 2023. Therefore, NIFoS and academic experts in forest sectors have prepared "Special Issue on Forest Management Research using Optical Sensors and Remote Sensing Technologies" in order to understand new remote sensing technologies and suggest the future direction of forest research and decision-making. This special issue is focused on a variety of fields in forest remote sensing research, including forest resources survey, forest disaster detection, and forest ecosystem monitoring. The new research topics for remote sensing technologies in forest sector focuses on three points: development of new indicators and information for accurate detection of forest conditions and changes, the use of new information sources such as UAV and new satellites, and techniques for improving accuracy through the use of artificial intelligence techniques.